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LAND & PROPERTYTax Forfeit-Fee LandsRevenue   

Apportionment of Land & Minerals Department Proceeds

The Land & Minerals Department receives no money from the County's General Fund.
The department operates on revenue generated by sales of land, timber stumpage, gravel, peat and lease fees from recreational cabin sites and encumbrances.  Any revenue over and above expenses is distributed by the County Board to various funds and local jurisdictions as provided by statue (Minnesota Statutes 282.08).

Total Revenues minus Total Expenditures equals Net Proceeds

Net Proceeds must be apportioned as follows:
  1. The County Board may set aside no more than 30% for timber development (includes Memorial Forests)
  2. The County Board may set aside no more than 20% to be used for recreation or economic development
Remaining balance:
  1. 40% County (General Fund)
  2. 40% school districts
  3. 20% town or city

Each School District and Township or City receives an apportionment equal to the percentage of revenues generated within the taxing district boundaries.

Apportionment Summary

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