88.49 CONTRACTS. Subdivision 1. [Repealed, 1Sp2015 c 4 art 4 s 150] Subd. 2. [Repealed, 1Sp2015 c 4 art 4 s 150] Subd. 3. Contract runs with land. All the provisions of a recorded contract for an auxiliary forest are deemed covenants running with the land from the date of the filing of the contract […]
88.491 EXPIRED CONTRACTS. Subdivision 1. [Repealed, 1Sp2015 c 4 art 4 s 150] Subd. 2. Effect of expired contract. When auxiliary forest contracts expire, or prior to expiration by mutual agreement between the landowner and the appropriate county office, the lands previously covered by an auxiliary forest contract automatically qualify for inclusion under the provisions […]
88.50 TAXATION. Every auxiliary forest in this state must be taxed according to sections 88.49 to 88.53 and not otherwise. Except as expressly permitted by sections 88.49 to 88.53, no auxiliary forest shall be taxed for, or directly or indirectly made to contribute to, or become liable for the payment of, any tax or assessment, […]
88.51 AUXILIARY FORESTS; TAX RATE, SPECIAL TAXES. Subdivision 1. Annual tax. (a) From and after the filing of the contract creating any tract of land an auxiliary forest under sections 88.49 to 88.53 and hereafter upon any tract heretofore created as an auxiliary forest, the surface of the land, exclusive of mineral or anything of […]
88.52 CUTTING TIMBER; TAXATION. Subdivision 1. Yield tax; when to be paid. The merchantable timber shall either be cut, or the yield tax hereinbefore mentioned shall be paid upon its value as standing timber, at the expiration of the period fixed in the contract for the duration of the auxiliary forest; or at the expiration […]
88.523 AUXILIARY FOREST CONTRACTS; SUPPLEMENTAL AGREEMENTS. Upon application of the owner, any auxiliary forest contract may be made subject to any provisions of law enacted subsequent to the execution of the contract and in force at the time of application, so far as not already applicable, with the approval of the county board and the […]
88.53 DISPOSAL AFTER LAND CEASES TO BE AUXILIARY FOREST; RULES. Subdivision 1. Time for disposal. When land ceases to be an auxiliary forest, the owners have five years within which to dispose of the land, any provisions of general law to the contrary notwithstanding. Subd. 2. Rules. The director shall make rules and adopt and […]
