Morrison County, MN tax sales

County offices

County notes

• •Minnesota sells no tax lien certificates at any stage. A delinquent Morrison County parcel goes to judgment, then through a statutory redemption period, and if nobody redeems, absolute title forfeits to the State of Minnesota. The county sells the land only after that forfeiture, so a bidder is buying state-forfeited land the county is disposing of, not a lien and not a conventional tax deed.
• •The county board must classify each forfeited parcel as conservation or non-conservation before it can be sold, at a public hearing in the boardroom of the Morrison County Government Center, 213 1st Ave SE. The hearing noticed for August 25, 2026 at 9:00 a.m. listed no conservation parcels and one non-conservation parcel, City of Motley Parcel ID 41.0023.002. Comments can be given at the hearing or sent beforehand by mail or telephone to Auditor/Treasurer Shannon Coyle at 320-632-0153.
• •Morrison County keeps no standing over-the-counter list of leftover parcels. Anything that draws no bid at the opening sale is re-listed on a second online auction rather than held for walk-in purchase, so the way to catch unsold land is to watch the Land page for the follow-up round.
• •A former owner's repurchase right can undo a sale. The county's buyer notice states that anyone who was eligible to repurchase the property before the sale must pay the higher of the repurchase costs or the sale price.
• •Every state deed Morrison County issues carries a wetland restrictive covenant that prohibits enrolling the parcel in a state funded program, and the State of Minnesota reserves the mineral rights in the property.
• •Former owners and others with title rights may be owed excess proceeds when a parcel sells for more than the total costs owed, plus $50 in mineral rights proceeds on properties that have not previously forfeited. The Auditor/Treasurer mails a claim form and must approve it before funds are released, and competing claims on the same property can be sent to civil court.
• •Office hours are Monday through Friday, 8 am to 4:30 pm, closed on holidays. The land sale and delinquent tax line is 320-632-0137, the Auditor/Treasurer department line is 320-632-0151 with a fax at 320-632-0139, and the main county number is 320-632-2941 or toll free 1-866-401-1111.

Minnesota rules

Redemption

Redemption in Minnesota runs BEFORE forfeiture and there is no redemption after a tax-forfeited land sale. The clock starts on the second Monday in May, when the county auditor bids the parcel in for the state, and it runs three years for most property. Once the parcel is unredeemed 120 days before that period ends, the county auditor gives notice of expiration of redemption, which is posted in the auditor's office, published for two successive weeks in the official county newspaper, mailed by certified mail to taxpayers, fee owners, and anyone who filed an address under Minn. Stat. 276.041, and personally served on anyone in possession of an occupied parcel. Redemption ends on the later of the end of the statutory period and 60 days after that notice is given and proof of it is filed with the auditor, and the Department of Revenue's manual states the exact forfeiture date the same way. On that date absolute title vests in the state of Minnesota. A district court can cut the period to five weeks on a city or county petition for abandoned or certain vacant property, so a parcel can reach forfeiture far sooner than three years. Forfeiture extinguishes redemption rights along with almost everything else, with one carve-out that Minn. Stat. 282.005, subd. 10 preserves in terms: rights of redemption provided under federal law, which is where an unreleased federal tax lien can still reach a parcel after the sale. The right to REPURCHASE after forfeiture, under Minn. Stat. 282.241, is a separate remedy and not a redemption right.Minnesota Statutes 281.17 - the three-year redemption period and the one-year exceptions for targeted-community and qualified solid waste facility landMinn. Stat. 281.17Verified Aug 24, 2026

Deed deposit

Minnesota fixes no statutory bidder deposit and no statutory registration deadline. Terms are set locally, and the Department of Revenue's manual treats a cash-only initial sale as best practice because everything above the minimum bid has to stay available for surplus claims. On a Chapter 282.01 sale, parcels are sold for cash only unless the county board has adopted a resolution allowing terms. Where terms are allowed, at least 10 percent of the purchase price is due at the time of purchase and the balance runs in no more than ten equal annual installments, or under a county board policy of no more than 12 installments a year over a term of no more than ten years. Confirm the county's published terms before registering.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

Surplus proceeds

Minnesota built a surplus claim process in response to Tyler v. Hennepin County, and the Revisor's note under Minn. Stat. 282.08 records that decision. It applies to forfeitures occurring after December 31, 2023. The minimum bid goes into the county's forfeited tax sale fund and everything above it is available to interested parties, meaning any party with an interest in the real estate, including the owner, a lienholder, and anyone who filed their name under Minn. Stat. 276.041. Within 60 days of the sale the county auditor must send notice and a claim form by certified mail to every interested party of record, mail a second notice by first class mail between 90 and 120 days if no claim has been filed, mail notice to the occupants unless the land is vacant, and publish a list of sales with unexpired claim periods on the county website. A claim must be filed within six months of the date the first notice is mailed. Multiple claims are divided in proportion to each claimant's interest, and a disputed claim can be deposited with the district court. Unclaimed surplus returns to the county's forfeited tax sale fund. A separate claim process covers iron-bearing stockpiles, minerals, and mineral interests, which are sold to the state for $50 at forfeiture and valued by the commissioner of natural resources if a claim is filed.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

Governing statute

Minn. Stat. Chapter 279Minnesota Statutes 279.05 - the county auditor files the delinquent list with the district court by February 15 and the filing acts as a complaint against each parcelMinn. Stat. 279.05Verified Aug 24, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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