Property Ownership

In Minnesota, a 'tax forfeiture' occurs when:

AA property owner deliberately understates their property value
BA property owner fails to pay property taxes and the state eventually takes title to the property✓ Correct
CThe county reduces a property's assessed value after an appeal
DA property is transferred to a nonprofit organization for a charitable purpose

Explanation

Tax forfeiture in Minnesota is the process by which the state takes title to real property when the owner fails to pay real estate taxes. After a period of delinquency, the county auditor issues a notice, and if taxes are not paid, the land is 'forfeited' to the state. The previous owner loses all interest in the property.

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