Tax forfeited land is land in which title has been acquired by the State of Minnesota due to non-payment of property taxes. For over a century, the citizens of Minnesota have authorized the government and the courts to confiscate a taxpayer's real property, as a last resort, in order to compensate the taxing districts for lost revenue due to delinquent real property taxes.

Minnesota Statute, Chapter 282 grants the County Board, the County Auditor and the Land Department authority over the management of tax forfeited land. The Land Department manages just under 300,000 acres of tax forfeited rural land and urban parcels. Parcels vary in size from a few square feet to hundreds of acres. Upon forfeiture parcels are classified as conservation or non-conservation. Conservation parcels are retained for forest management, primarily timber production and non-conservation parcels are appraised for sale at public auction.

Most tax forfeited land is open to the public for hunting, fishing, hiking, camping and other forms of dispersed recreation.