FOREST TAXATION IN THE UNITED STATES 181 
order to avoid litigation, it seemed desirable that the State’s title be 
absolute. This led to the passage, in 1903, of a statute of limitations, 
which provided that— 
After the expiration of 6 months from and after the time when any deed made 
toutherstate under! the provisionsiionm. +5 wim. che general tax lay) tas os 
shall have been recorded in the office of the register of deeds for the county in 
which the land so deeded shall be situated, the title of the State in and to the 
same shall be deemed to be absolute and complete. 
In 1930 the State held title to about 1,600,000 acres of tax-reverted 
lands. Twenty-nine percent of the area had been dedicated as State 
forests, parks, and game refuges and public hunting grounds. The 
State pays $0.25 an acre for these lands when they are dedicated. 
One-fourth of this amount goes to the county, one-fourth to the 
township, and one-half to the school district. This payment is 
intended to quiet any tax interest which the local governments may 
have retained in spite of the statute of limitations. Of the remaining 
71 percent of the area, which has not been dedicated, part is being 
held for classification, and the balance is being offered for sale from 
time to time. On the area not dedicated for conservation purposes 
the State pays a tax of $0.10 an acre annually to the local govern- 
mental units. In 1930 the current delinquency records in 21 counties 
showed an area probably subject to deeding to the State equal to over 
37 percent of the State holdings in those counties, and it appeared 
certain that tax-reverted lands would soon amount to over 2 million 
acres (67). 
MINNESOTA 
The 16 northeastern counties of Minnesota contain somewhat over 
19,000,000 acres of land, a large part of which is cut-over forest. In 
1931 there were over 4,000,000 acres delinquent for taxes levied in 
1926 and earlier years (66, p. 118). It may be presumed that little of 
this land has since been redeemed. Under the terms of an act passed 
in 1927 and amended in 1929, land offered at a tax sale, if unredeemed 
within 5 years, was to be deeded to the State. It is estimated that at 
least 4,000,000 acres would now (1933) be subject to this provision 
had not the State Legislature in 1933 extended the redemption period 
from 5 to 7 years in the case of lands sold for taxes of 1926, 1927, and 
earlier years, thus postponing reversion of lands delinquent for taxes 
of 1926 and prior years from 1933 to 1935.8 It appears to be the 
policy of the State to delay taking over the title to tax-delinquent 
land in the hope that some part of this land will be redeemed as soon 
as the economic situation improves. 
Legislation has been enacted, however, through which the State 
may acquire tax-delinquent lands for inclusion in conservation areas.” 
A fund of $50,000 has been appropriated for the acquisition of lands 
delinquent 3 years or more. ‘The owner selling the land must reim- 
burse the local tax districts for back taxes, in whole or in part accord- 
ing to the agreement arrived at. The balance of the proceeds of the 
sale, if any, remain in the owner’s possession. Negotiations are under 
way with the county boards of Aitkin, Mahnomen, Roseau, and 
Beltrami Counties to acquire such lands. The area involved is in the 
neighborhood of a million acres—in Aitkin County alone, 435,000 
acres. Only where the State extinguishes the equity of the local tax 
66 Michigan, Revised Statutes, sec. 4161, act. 84, p. 110. 
67 Minnesota, Laws of 1927, ch. 119, 1929, ch. 415. 
68 Minnesota, Laws of 1933, ch. 414, sec. 2. 
69 Minnesota, Laws of 1931, 1933, ch. 402. 
