ATLAS RECORD · UNITED STATES · 50 STATES + FEDERAL MINERALS LAST ENTRY 2026-08-01

Mineral Rights Atlas

A public record of who owns what is under the ground

Minnesota mineral rights

Verified
Aug 1 2026

The short answer

Minnesota does not ask whether a mineral interest has been used. It asks whether the person who owns it ever put their name on the record. Since 1 January 1970 every owner of a mineral interest held separately from the surface has had to record a verified statement giving their address, their share of the minerals, the land, and the instrument they took it under. An interest whose owner never recorded one forfeits to the STATE, after notice, a show cause proceeding and a judgment. It does not go to the surface owner, so a Minnesota surface owner gains nothing from a forfeiture of the minerals beneath their land.

Two provisions soften that and one sharpens it. A former owner can claim the interest's fair market value out of the state's general fund, on a valuation that takes the lesser of two figures and subtracts the taxes that were never paid. A statement filed on time survives most of its own errors, including being filed in the wrong one of Minnesota's two registries. And the state charges 40 cents an acre a year, with a floor under it however small the fraction, simply to own a severed interest, produced or not, and having paid that tax is half of the defence to the forfeiture.

Checked against the sources named below on .

Can Minnesota mineral rights be lost by not using them?

Not by non use as such, and that is the first thing to get straight about this state. Nothing read here counts drilling, leasing or producing as the thing that keeps an interest alive, and there is no period of inactivity to survive. What Minnesota has instead is a registration requirement, and it is older and blunter than a dormant mineral act. From 1 January 1970 every owner of a fee simple mineral interest owned separately from the surface fee has had to record a verified statement, in triplicate, identifying themselves and what they own, with the county recorder or, for registered property, the registrar of titles. The deadline for interests owned on or before 31 December 1973 was 1 January 1975, and for interests acquired after that date it is one year after acquiring them. Where the statement was never recorded, the commissioner of natural resources notifies the last owner of record and moves for an order to show cause why the forfeiture should not be absolute, and where a court so adjudges, the interest belongs to the state of Minnesota rather than to the owner of the surface above it.

There are two defences and neither is free. The first is substantial compliance, which requires two things together: that the recorder's or registrar's records showed the true ownership during the period the statement should have been filed, or that a probate, divorce, bankruptcy or foreclosure proceeding affecting the title was timely brought and diligently pursued by the true owner in that period; and that all taxes relating to severed mineral interests were timely paid, including the tax that would have been due had the interest been properly recorded. The second is narrower and is worth knowing anyway: a statement that WAS filed within the time limits is valid despite stating the wrong fraction, covering more than one government section, going unverified, or being filed with the recorder when the land was registered or with the registrar when it was not.

So for an interest that has been in a family since before 1970, the useful question is not what to file now. It is whether anybody ever filed at all, and whether the tax on the interest has been paid, and both of those are answered in county offices rather than from a page like this one.

Checked against the sources named below on .

The filing the whole state turns on

dormancy

Every severed mineral owner has had to file a statement naming themselves since 1970

verified

Minn. Stat. § 93.52

Since 1 January 1970 every owner of a fee simple mineral interest in Minnesota that is owned separately from the surface fee has had to record a verified statement, in triplicate, with the county recorder or, for registered property, the registrar of titles. It must cite sections 93.52 to 93.551 and set out the owner's address, their interest in the minerals, the legal description of the land, and the book and page or document number of the instrument that created or acquired the interest. No statement may cover mineral interests from more than one government section unless the creating instrument does. The United States, the state of Minnesota, and any American Indian tribe or band owning reservation lands in the state are exempt.

from and after January 1, 1970, every owner of a fee simple interest in minerals, hereafter referred to as a mineral interest, in lands in this state, which interest is owned separately from the fee title to the surface of the property upon or beneath which the mineral interest exists, shall record in the office of the county recorder or, if registered property, in the office of the registrar of titles in the county where the mineral interest is located a verified statement, in triplicate, citing sections 93.52 to 93.551

Checked August 1, 2026. Read at Minn. Stat. § 93.52 subd. 2 in the 2025 Minnesota Statutes on the Revisor's own site, with the exemptions at subd. 3. This is the hinge of Minnesota's whole scheme and it is a different question from the one every other state on this record asks. Ohio, North Dakota, Michigan, Indiana, Nebraska and Kansas all ask whether an interest has been USED. Minnesota asks whether its owner has IDENTIFIED THEMSELVES, once, in a filing whose only purpose is to say who they are and what they own. An interest under active production whose owner never filed the statement is exposed; an interest that has never produced anything but whose owner filed is not. The state gives its own reason in subd. 1, which is worth reading beside the rule: the purpose is to identify and clarify the obscure and divided ownership condition of severed mineral interests, because that condition is becoming more obscure and further fractionalized with time and so the development of mineral interests in the state is often impaired. Note the two registries. Minnesota runs abstract property through the county recorder and Torrens-registered property through the registrar of titles, and this section requires the statement to go to whichever fits the parcel, so the answer to where you file depends on the land and not on the state. The recorder must file a copy with the county auditor within 60 days, which is how the interest reaches the tax roll under § 273.165. WHAT IS NOT READ: whether any Minnesota decision has construed the filing requirement, and what happens where a single instrument creates interests across more than one government section in practice.

dormancy

An unfiled interest forfeits to the state, and no other state on this record does that

verified

Minn. Stat. § 93.55

An owner who failed to record the section 93.52 statement, before 1 January 1975 for interests owned on or before 31 December 1973, or within one year of acquiring for interests acquired after that date, forfeits the mineral interest to the state after notice and an opportunity for hearing. The commissioner of natural resources notifies the last owner of record and moves for an order to show cause why the forfeiture should not be absolute, served in the manner of a summons in an action to determine adverse claims.

If the owner of a mineral interest fails to record the verified statement required by section 93.52, before January 1, 1975, as to any interests owned on or before December 31, 1973, or within one year after acquiring the interests as to interests acquired after December 31, 1973, the mineral interest shall forfeit to the state after notice and opportunity for hearing as provided in this section.

Checked August 1, 2026. Read at Minn. Stat. § 93.55 subd. 1, with the notice and hearing machinery at subd. 2. The destination is what makes this state worth reading. Every other lapse mechanism on this record moves the interest to the surface owner: Ohio, North Dakota, Michigan, Nebraska and Kansas all do, and Indiana sends it to the owner of the interest out of which it was carved, which is still a private party. Montana, Pennsylvania and Virginia do not move it at all and appoint somebody to act for an owner who cannot be found. Minnesota takes it. A Minnesota surface owner gains nothing from their neighbour's forfeiture. Note also that this is a court proceeding and not a self-executing lapse: the statute requires notice, an order to show cause, and a judgment adjudging the forfeiture absolute, which puts it at the opposite end of the procedural range from Michigan, where the interest vests as of the date of abandonment with nothing required of anybody. WHAT IS NOT READ: how many interests have actually been forfeited under this section, and whether the state publishes a list of them.

Read those two together and notice what the deadlines mean now. Both of them ran out decades ago for any interest that existed when the scheme began, so there is no clock left to beat and nothing a pre-1970 owner can usefully file today to start over. What is left is a question of history: did anyone in this chain of title record the statement in the window the statute gave them, and if they did not, has the commissioner ever moved. Neither half of that can be answered from a statute, and the second half is one of this page's stated gaps, because nothing read establishes how often the state has actually done it.

The state may lease it before a court has ruled, and must cite a case when it does

dormancy

The state may lease the interest before the forfeiture is final, and must cite Texaco v. Short when it does

verified

Minn. Stat. § 93.55

Before the notice and hearing procedure is complete, the commissioner of natural resources may lease a severed mineral interest whose owner failed to file. Any such lease must cite, as the authority for issuing it, the subdivision, the lease-terms subdivision, and the decision of the Supreme Court of the United States in Texaco, Inc. v. Short. A lessee holding such a lease may not mine until the commissioner completes the procedure and a court has adjudged the forfeiture absolute, and mine is defined to exclude exploration activities, exploratory boring, trenching, test pitting, test shafts and drifts.

In any lease issued under this subdivision, the commissioner shall cite, as authority for issuing the lease, this subdivision, subdivision 3, and the United States Supreme Court decision in Texaco, Inc., et al. v. Short, et al., 454 U.S. 516 (1982)

Checked August 1, 2026. Read at Minn. Stat. § 93.55 subd. 1a. This is the only provision on this record where a state statute names a case that is also on this record. Texaco, Inc. v. Short, 454 U.S. 516, was read here from the bound United States Reports and is on the federal record and on the dormancy page, where it answers whether a state is allowed to extinguish a mineral interest for a failure to record without giving the owner individual advance notice. Minnesota's legislature evidently reached the same question, decided the answer was yes, and wrote the citation into the statute as the authority its own commissioner must invoke. Two limits on what that establishes. It tells you why the legislature thought the scheme survives a due process challenge; it does not tell you that any court has upheld THIS scheme, and no Minnesota decision on it has been read. And the caveat already recorded on the federal rule still applies: the Court in Texaco leaned on the two year grace period and the breadth of qualifying uses in the Indiana act before it, so where the line falls for a differently shaped statute is not established, and Minnesota's is differently shaped. The mining restriction is the practical protection: the state can put the interest to exploratory work while the case runs, but nothing can be taken out of the ground until a court has ruled.

The practical consequence of a citation requirement is easy to miss behind the constitutional one: the state's asserted authority ends up printed on the face of the instrument. An owner who comes across a state mineral lease over ground they believed was theirs can read, in the lease itself, the two subdivisions and the case the commissioner is relying on, which is a better starting point than anybody gets in the states where the interest simply vests in somebody else with no document generated at all. Those leases come from the division named at the foot of this page, which publishes its state mineral leasing and lease sale material, so this is a search of the state's records rather than the county's. The case itself renders in full on the dormancy page, under the heading asking whether a state is allowed to do this at all.

What the former owner can get back

dormancy

A forfeited owner can recover the interest's fair market value from the state

verified

Minn. Stat. § 93.55

After a mineral interest has forfeited, a person who claims to have owned it before the forfeiture may recover its fair market value, either as an alternative claim raised at the hearing on the order to show cause, or in a separate action commenced within six years after entry of judgment. The court determines ownership and value, the claim is then presented to the commissioner of management and budget, and the refund is appropriated from the general fund. The sum is the lesser of the value at forfeiture and the value at the bringing of the action, less the taxes, penalties, costs and interest that could have been collected in the meantime.

After the mineral interest has forfeited to the state pursuant to this section, a person claiming an ownership interest before the forfeiture may recover the fair market value of the interest

Checked August 1, 2026. Read at Minn. Stat. § 93.55 subd. 4. Nothing else on this record does this. The five common law lapse states end the interest and pay nothing. Virginia's coal trust sends the MONEY to unclaimed property after five years while the interest stays put, which is money the owner had already earned rather than compensation for what they lost. Montana and Pennsylvania hold the proceeds for a missing owner for the same reason. Minnesota is the only state read here that takes the asset and then legislates a route to being paid for it. Three things temper it and all three are in the words. The valuation is the LESSER of two figures, not the greater. The taxes, penalties, costs and interest that could have been collected since the forfeiture come off the top. And the six year clock runs from entry of judgment, so an owner who never learned of the proceeding can lose the compensation claim the same way they lost the interest. WHAT IS NOT READ: whether any claim under this subdivision has ever been brought or paid.

The two defences, and who each of them is for

dormancy

The defence is substantial compliance, and paying the tax is half of it

verified

Minn. Stat. § 93.55

The forfeiture is not absolute if the owner shows substantial compliance with the laws requiring the registration and taxation of severed mineral interests. That means two things together: that the recorder's or registrar's records specified the true ownership during the period the statement should have been recorded, or that probate, divorce, bankruptcy, mortgage foreclosure or other proceedings affecting the title were timely initiated and diligently pursued by the true owner in that period; and that all taxes relating to severed mineral interests were timely paid, including any that would have been due under the severed mineral interest tax had the interest been properly recorded.

that all taxes relating to severed mineral interests had been timely paid, including any taxes which would have been due and owing under section 273.165, subdivision 1, had the interest been properly recorded as required by section 93.52 within the time specified in this section

Checked August 1, 2026. Read at Minn. Stat. § 93.55 subd. 2(b), with the definition of timely paid at subd. 2(c). Two things follow that a reader would not get from either section alone. First, this is one scheme spread across two chapters, and it can only be seen by reading them against each other: the registration requirement is in chapter 93 and the tax that decides the defence is in chapter 273. That is the same lesson Nebraska taught, where the tax roll section and the saving-acts section had to be read together, and it is the argument for reading a chapter rather than a section. Second, Minnesota and Nebraska answer the same question in opposite directions. Nebraska lists the acts that save an interest and paying the tax is not among them, so a Nebraska owner can be assessed, listed and paying and still lose it. Minnesota makes timely payment of the tax half of the defence. Note the demand this makes of an owner who never filed: the defence requires the tax to have been paid INCLUDING tax that would only have been due had they filed, so an owner outside the system entirely has to have been paying a bill the system never sent them.

dormancy

A statement filed on time survives its own errors

verified

Minn. Stat. § 93.551

A statement of severed mineral interests recorded within the time limits is validly and timely recorded even if the interest claimed does not correctly state the whole or fractional interest actually owned, even if it wrongly contained interests from more than one government section, even if it was not properly verified, and even if it was recorded with the county recorder when the property was registered or with the registrar of titles when it was not. The owner may record an amendment or supplement correcting any or all of those errors.

A statement of severed mineral interests which was recorded within the time limits specified by section 93.55 is validly and timely recorded even if the interest claimed by the owner does not correctly set forth the whole or fractional interest actually owned; the statement erroneously contained interests from more than one government section; the statement was not properly verified; or the interest, if registered property, was erroneously recorded with the county recorder, or, if the interest was not registered property, was recorded with the registrar of titles.

Checked August 1, 2026. Read at Minn. Stat. § 93.551. It matters more than a validation provision usually would, because it forgives exactly the four errors the section 93.52 requirements invite: getting the fraction wrong in a chain that has been divided among heirs for a century, putting more than one government section on one form, missing the verification, and filing in the wrong one of Minnesota's two registries. Any description of this state's forfeiture that leaves this section out overstates the risk to an owner who tried. What it does not forgive is being late, and it does not help an owner who never filed at all: the saving applies to a statement recorded within the time limits.

Which of the two you would be relying on decides what you would have to go and find, and they do not ask for the same things. If a statement was filed, the evidence is the statement, and the errors in it are mostly forgiven. If none was filed, the evidence is a chain of title showing who really owned the interest through the years the statement was due, plus a payment history for a tax nobody sent a bill for. One of those is a document. The other is a reconstruction, and it is the position most people who inherited a Minnesota mineral interest are actually in.

What it costs to simply own one

severance

Forty cents an acre a year, minimum $3.20, whether or not anything is produced

verified

Minn. Stat. § 273.165

Minnesota imposes an annual tax of 40 cents per acre or portion of an acre on a severed mineral interest, meaning an interest in any minerals, including gas, coal and oil, owned separately and apart from the fee title to the surface. A fractional undivided interest pays the fraction of 40 cents, computed to the nearest cent, and the minimum annual tax on any mineral interest is $3.20. The tax reaches interests recorded with either the county recorder or the registrar of titles whether or not they were filed under the severed mineral interest registration sections. It does not reach interests valued and taxed under other mineral tax laws, or interests exempt by constitutional or related statutory provisions.

A tax of 40 cents per acre or portion of an acre of mineral interest is imposed and is payable annually. If an interest is a fractional undivided interest in an area, the tax due on the interest per acre or portion of an acre is equal to the product obtained by multiplying the fractional interest times 40 cents, computed to the nearest cent. However, the minimum annual tax on any mineral interest is $3.20.

Checked August 1, 2026. Read at Minn. Stat. § 273.165 subd. 1 in the 2025 Minnesota Statutes. This is a holding cost on the interest itself and it is owed whether or not a shovel ever goes in the ground, which is not how most of this record's states treat an idle interest. Only Colorado and Alabama have been read on the property tax treatment of the interest as distinct from production, and Minnesota is the only one of the three with a stated per-acre rate and a stated floor. Three details a reader would want. The section applies to recorded interests expressly "whether or not filed pursuant to sections 93.52 to 93.551", so an owner who missed the registration statement is still liable for the tax while the interest is exposed to forfeiture. The minimum means a very small fractional interest still costs $3.20 a year, so the arithmetic runs against exactly the fragmented ownership the registration scheme says it exists to clear up. And the tax sits outside any levy limit and does not reduce other taxes in the area; 20 percent of the revenue is distributed under § 116J.64. Subd. 2, on unmined iron ore assessed as part of the real estate, was read and is not summarised here. WHAT IS NOT READ: how the tax is assessed and collected in practice, and whether it has been challenged.

The arithmetic in that section is worth doing on a real fraction, because the floor does more work than the rate. Section 273.165 subdivision 1 lets a fractional owner pay the fraction of 40 cents, computed to the nearest cent, but sets a minimum annual tax of $3.20 on any mineral interest. Put a real fraction through it. A one sixty-fourth share of a 160 acre tract is two and a half mineral acres, which at the acreage rate comes to a dollar, so the minimum is what is actually owed and the effective charge on that share is more than three times the headline rate. The smaller the share, the further the bill sits above the stated 40 cents, and there is no floor low enough to fall through. The taxes page sets this beside the other states read on the property tax treatment of the interest itself, which answer the question in different directions again.

Where ownership is recorded, and why there are two answers

records

Race-notice, and a quitclaim in the chain is expressly not notice of anything

verified

Minn. Stat. § 507.34

Every conveyance of real estate must be recorded in the office of the county recorder for the county where the land is, and an unrecorded conveyance is void as against a subsequent purchaser in good faith and for valuable consideration whose own conveyance is first duly recorded, and as against an attachment or a judgment obtained against the person in whose name the record title stands. The statute adds that the first recorded conveyance being in the form of, or containing the terms of, a quitclaim and release does not affect the subsequent purchaser's good faith and is not by itself notice of any unrecorded conveyance.

every such conveyance not so recorded shall be void as against any subsequent purchaser in good faith and for a valuable consideration of the same real estate, or any part thereof, whose conveyance is first duly recorded

Checked August 1, 2026. Read at Minn. Stat. § 507.34. Both limbs are required, good faith and value AND first to record, which is what makes this race-notice rather than pure notice, and it means a Minnesota mineral deed sitting unrecorded in a drawer can be defeated by a later buyer who knew nothing and recorded first. The quitclaim clause is the part worth putting in front of a reader, because it answers a question people actually have about old mineral chains. A quitclaim deed in the chain is often treated as a signal that the grantor was unsure what they owned, and readers ask whether finding one puts a later buyer on inquiry. Minnesota says in terms that it does not: the form of the instrument neither impeaches the subsequent purchaser's good faith nor operates as notice. WHAT IS NOT READ: any Minnesota decision applying the section, and how it interacts with the Torrens system for registered land, which is the separate rule below.

records

On registered land the certificate is the title, and the exception list names no mineral interest

verified

Minn. Stat. § 508.25

A person receiving a certificate of title under a decree of registration, and every subsequent purchaser of registered land taking a certificate in good faith and for valuable consideration, holds it free from all encumbrances and adverse claims except those noted in the last certificate of title and except seven enumerated rights: federal law liens and rights the state cannot require to appear of record, real property tax and special assessment liens, leases of not more than three years where there is actual occupation, rights in public highways, rights of appeal or to contest the proceeding, the rights of a person in possession under a deed or contract for deed from the certificate owner, and outstanding mechanics lien rights.

shall hold it free from all encumbrances and adverse claims, excepting only the estates, mortgages, liens, charges, and interests as may be noted in the last certificate of title in the office of the registrar

Checked August 1, 2026. Read at Minn. Stat. § 508.25, in full including the whole of the enumerated list. The text was fetched and read, so the rule is verified; what is NOT settled is a conclusion this record is deliberately not drawing from it, and that is set out below and in not_covered rather than by weakening the confidence on a section that was read. Minnesota is a two-registry state and this section governs the Torrens half, so it matters here more than in any state read so far. The obvious question a mineral owner would ask is whether registration can wipe out a severed mineral interest that was never noted on the certificate. Two things point that way: the section says the holder takes free of all encumbrances and adverse claims other than what is noted, and none of the seven exceptions is a mineral or mining interest, which was established by reading the list to its end rather than by searching it. The complete table of sections for chapter 508 also contains no occurrence of the word mineral. But that is not enough to publish, and this record has been caught before by exactly this shape of reasoning. A Torrens decree follows notice and adjudication, so a severed interest would ordinarily be noted at registration, and the live question is what happens to one that was missed, which § 508.25 does not address. Chapter 508A was not examined. No Minnesota decision on the point has been read. Until those are done the honest statement is the one above: here is what the certificate does and here is what the exception list contains.

Minnesota is the reason this site stopped saying that the recording office is the county recorder or clerk everywhere except where it has an unfamiliar name. Here it is genuinely two offices, and which one holds your answer is a fact about the parcel rather than about the state: abstract property goes through the county recorder, Torrens-registered property through the registrar of titles, and the severed mineral statement had to go to whichever fits. A searcher who checked one of them has not necessarily finished. What that means for a mineral owner whose land turns out to be registered is the open question in the second rule above, and it is the largest thing this page does not know.

Getting on the land

surface-use

Where the state reserved the minerals, the lessee pays or secures all damages before entering

verified

Minn. Stat. § 93.05

Where state lands were sold with the minerals reserved, the holder of a mineral lease later issued on them may enter and prospect. But before entering, the lease holder must pay or secure to the owner of the lands all damages which may arise, fixed either by mutual agreement or, failing agreement, by condemnation proceedings brought in the name of the state, in which the state bears no part of the cost and pays no part of the damages awarded. On the lessee's request and with the commissioner's approval the attorney general may condemn land, rights-of-way, drainage or flowage rights and easements needed for the mining, all at the lessee's expense, and in any such proceeding the land's value for depositing stripping, tailings or other wastes, or for buildings connected with nearby mining operations, must be considered in the damages awarded.

Before entering upon lands described in subdivision 1, the lease holder shall pay or secure to the owner of the lands all damages which may arise therefrom and the same may be determined either by mutual agreement or, if the interested parties cannot agree, then the holder of the mineral lease may, in the name of the state of Minnesota, institute proceedings to condemn the same according to chapter 117

Checked August 1, 2026. Read at Minn. Stat. § 93.05, subdivisions 1 to 3. READ THE SCOPE BEFORE USING THIS. It applies where STATE lands were sold with the minerals reserved. It is not a general rule about privately severed minerals and it must not be described as one. Within its scope it is among the strongest surface protections on this record, and for a reason of structure rather than of generosity: payment or security comes BEFORE entry rather than as a remedy afterwards, which is the opposite of the ordinary damages statute, and Wyoming and Colorado condition entry without going that far. The clause with no parallel here is in subdivision 3: where the lessee condemns land for the mining, the value the land has because it could be used for depositing stripping or tailings, or for buildings serving mining nearby, must be counted in what the owner is paid. Every other surface damages provision on this record values what the owner LOSES. This one requires valuing what the operator GAINS. Note also that § 93.55 subd. 3 expressly withholds these condemnation rights from a lease of a forfeited severed interest as against the overlying surface.

surface-use

No surface damages statute was found for privately severed minerals

partial

Minn. Stat. ch. 93, table of sections

No provision requiring the holder of a privately severed Minnesota mineral interest to pay the surface owner for damage, or to accommodate their use, was found in the state's minerals chapter. The instrument is an enumeration of the complete table of sections for chapter 93, Lands and Minerals: the word surface appears in exactly one heading, section 93.33, Leasing Surface of Land, which is about leasing the surface of state land; damage appears in none; landowner appears in none. Lease appears 14 times, sever 3, forfeit once and royalty once, which is what shows the instrument reaching the material it should.

What is not confirmedThis is a negative established from a table of SECTIONS, which is headings only. It would not catch a duty written into a subdivision under an unrelated catchline, and only chapter 93 was enumerated. No full-text search of the chapter was run and no other chapter was checked, so the honest statement is that no surface damages provision was FOUND, not that none exists.

Checked August 1, 2026. Established on 2026-08-01 by enumerating the Revisor's own table of sections for chapter 93, 9,420 characters, and counting terms across it with four non-zero controls. This rule is PARTIAL and the limit is precisely statable: a table of sections is HEADINGS, so this is the Nebraska instrument, which enumerated 229 catchlines, rather than the Illinois one, which searched every word of an act. A duty buried in a subdivision under an unrelated catchline would not show up, and no other chapter was enumerated. What supports the reading is that it fits the rest of the state: § 93.05, the one entry-and-damages rule found, is confined to state mineral reservations, and Minnesota has essentially no oil and gas industry, which is where surface damages statutes came from in the states that have them. If it holds, Minnesota joins Michigan as a state on this record with no surface damages statute found, and the reader's answer is that it is governed by the severance instrument and the common law. WHAT IS NOT READ: the full text of chapter 93, any provision in the mining or environmental chapters, and any Minnesota decision on the mineral owner's right to use the surface.

Which of those two applies to a given tract turns on a question of history rather than of law, and it is worth settling early: was this land ever sold by the state with the minerals kept back. Where it was, there is a statute to hold an operator to. Where the severance was between private parties, the document that decides what you are owed is the severing deed itself, which may be a century old and is in the county records rather than in the code, so the search on the ownership page is the work rather than the reading. Contrast North Dakota, where the heads of damage are fixed by statute and the right to them cannot be assigned away from the surface estate, so no deed anybody signs can change the answer.

The taxes on production

Minnesota's gross proceeds tax on mining, from Minn. Stat. § 298.015, read August 1, 2026. Read the third row before the first: the exclusion list is what decides who this tax reaches.
What is taxedRateNotes
Gross proceeds from mining, non-ferrous0.4%Imposed on a person engaged in the business of mining, for distribution under section 298.018, and in addition to all other taxes provided for by law. Section 298.016 defines gross proceeds as the sale price in an arm's-length sale, with separate treatment where the producer uses or otherwise disposes of the product.
Annual minimum payment for a fully permitted ore and metal mine$2,000,000 per year, prorated by monthOwed by a person who has obtained all required permits to mine ores and metals other than the excluded list, unless the 0.4 percent tax already exceeds zero that year, or the person shows it is legally prohibited from mining under a permit it holds, or the mine is in closure under Minnesota Rules part 6132.0100 subp. 6 and the DNR commissioner determines mining will not resume.
Iron ore, taconite concentrates, sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay and soilExcludedThe complete exclusion list, read in full at section 298.015 subd. 1 on 2026-08-01. Iron ore and taconite are the state's main mineral industry and are excluded from this tax; what taxes them instead was NOT read.
severance-tax

Four tenths of one percent, and it does not touch the iron range

verified

Minn. Stat. § 298.015

A person engaged in the business of mining pays the state a gross proceeds tax equal to 0.4 percent of the gross proceeds from mining in Minnesota, in addition to all other taxes provided by law. It applies to all ores, metals and minerals mined, extracted, produced or refined in the state EXCEPT sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay, soil, iron ore and taconite concentrates. A person holding all the permits needed to mine ores and metals outside that list owes an annual minimum payment of two million dollars, prorated by month, unless the tax already exceeds zero that year, or they are legally prohibited from mining under a permit they hold, or the mine is in closure and the DNR commissioner determines mining will not resume.

The tax applies to all ores, metals, and minerals mined, extracted, produced, or refined within the state of Minnesota except for sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay, soil, iron ore, and taconite concentrates.

Checked August 1, 2026. Read at Minn. Stat. § 298.015 in full, subdivisions 1 to 3, with gross proceeds defined at § 298.016. THE EXCLUSION LIST IS THE RULE, which is why it is quoted rather than the rate. Iron ore and taconite concentrates are excluded, and they are Minnesota's mineral industry, so this tax reaches non-ferrous metallic mining and not the iron range. Whatever taxes taconite instead has NOT been read and nothing here should be taken to describe it. That correction matters because a first pass at this section had recorded 0.4 percent as the lowest production tax on this record, against North Dakota's five plus five percent and Montana's 14.8 percent on a nonworking interest. Reading the rest of the sentence made the comparison meaningless: the states are not taxing the same thing and Minnesota is not taxing its own main product under this section at all. Subdivision 3 is the other thing a rate alone hides. A fully permitted ore and metal mine owes a MINIMUM of two million dollars a year whether or not the percentage produces anything, prorated by month, with narrow exits for legal prohibition and for a mine in closure. So the lowest headline rate on this record sits on top of the largest fixed floor on it. What has NOT been established, and it is the question this site actually cares about: this tax is imposed in terms on "a person engaged in the business of mining", and whether it reaches a royalty interest, and if so whether it comes out of the royalty owner's settlement, was not read. Montana and Alabama both answered that question in ways no rate would have revealed.

severance-tax

Taconite is taxed per ton, and the rate has risen with inflation every year since 2014

verified

Minn. Stat. § 298.24

Taconite and iron sulphides, the mining and quarrying of them, the production of iron ore concentrate from them and the concentrate produced are taxed at a rate per gross ton of merchantable iron ore concentrate. For concentrate produced in 2013 that was $2.56 a ton. For 2014 and every subsequent year the rate is the preceding year's rate plus that rate multiplied by the increase in the implicit price deflator from the fourth quarter of the second preceding year to the fourth quarter of the preceding year, so it indexes upward annually rather than being reset by the legislature.

For concentrate produced in 2013, there is imposed upon taconite and iron sulphides, and upon the mining and quarrying thereof, and upon the production of iron ore concentrate therefrom, and upon the concentrate so produced, a tax of $2.56 per gross ton of merchantable iron ore concentrate produced therefrom.

Checked August 1, 2026. Read at Minn. Stat. § 298.24 subd. 1. This is the tax that reaches Minnesota's actual mineral industry, because § 298.015's gross proceeds tax expressly excludes iron ore and taconite concentrates. Anyone describing Minnesota's production tax from § 298.015 alone would be describing a tax that does not touch the iron range. THE 2013 FIGURE IS THE BASE, NOT THE CURRENT RATE. Paragraph (b) indexes it to the implicit price deflator every year from 2014, and the current year's rate is a computed figure that this record has NOT read, so $2.56 must never be published as what a Minnesota ton is taxed at today. That structure puts Minnesota beside North Dakota, whose gas tax is also per unit and indexed, and it is the second on this record; the shape matters because an indexed per unit tax does not fall when prices fall, so it takes a larger share of a weak year than a percentage tax would. WHAT IS NOT READ: the current computed rate and where the state publishes it, the whole of the rest of the section including any lower rate for particular producers, and the separate occupation tax at § 298.17 and the additional taxes at § 298.25, both of which were seen in the chapter's own section list and not read.

Both of those are taxes on people who dig, which is worth saying plainly to a reader who came here as an owner rather than as an operator. Neither section names a royalty interest and this record has not established that either one reaches your cheque, so the honest answer to what Minnesota takes off the top of a Minnesota royalty is that it has not been read. The tax on this page that certainly does reach a mineral owner is the one further up, the 40 cents an acre, and it is not a production tax at all: it is charged on holding the interest and is owed in a year when nothing is mined and nothing is paid to anybody. What mineral rights are worth sets the production tax structures side by side.

The regulator, and what it publishes

The regulator is the Minnesota Department of Natural Resources, Lands and Minerals Division, DNR. It publishes:

  • The Minnesota Mineral Resources Database, and mineral projects and data releases
  • GIS data, maps and web maps, and aggregate resource maps by county
  • Underground mine mapping
  • The Drill Core Library, the DNR Corescan Project and the Lehmann Exploration Collection
  • State mineral leases, metallic minerals lease sale material, and aggregate leasing
  • Mineral exploration compliance material, and mineland reclamation and reclamation research
  • Division publications, news and FAQs, and regional operations contacts
  • Land sales and tax-forfeited land reviews

Checked August 1, 2026. Read from the Division's own index. This is not an oil and gas conservation commission and the difference shows in what it holds. Most regulators on this record are built around wells, permits and production; Minnesota's division is built around exploration and the ground itself, which is why a drill core library, underground mine maps and county aggregate resource maps sit where another state's well database would. Two of its listings bear directly on the rest of this page. It runs the state's own mineral leasing, which is the machinery section 93.55 subdivision 1a reaches when it lets the commissioner lease an interest whose owner never filed. And it publishes land sales and tax-forfeited land reviews, which are about the surface rather than about severed minerals and should not be read as a register of forfeitures under section 93.55. As everywhere else on this site, none of it is a register of mineral ownership: that lives in the county recorder's office or, for registered land, the registrar of titles.

What this page does not answer about Minnesota

Every page here says what it does not answer yet. A reference that never names its own gaps is one you cannot check.

  • Whether Torrens registration can extinguish a severed mineral interest that was never noted on the certificate of title. This is the biggest open question on the state and it is set out in the records rule above. Narrowed on 2026-08-01: the complete tables of sections for BOTH chapter 508 and chapter 508A contain zero occurrences of the word mineral, so neither registration chapter provides for mineral interests at a heading level. Both enumerations are headings only, the registration PROCEEDING itself was not read, and no Minnesota decision was read, so the question is narrowed and not answered.
  • Whether Minnesota's production taxes reach a royalty interest at all, and if so whether the tax comes out of the royalty owner's settlement. Both taxes read are imposed on the producer: section 298.015 on a person engaged in the business of mining, section 298.24 on the taconite and the mining and the concentrate. Neither section contains the word royalty, and neither does the complete table of sections for chapter 298. That is suggestive and it is NOT an answer, because it is a heading-level and two-section instrument rather than a full-text one. Indiana, Alabama and Montana all reach the royalty interest expressly, so the difference would be worth stating if it can be established properly.
  • The occupation tax at section 298.17 and the additional taxes at section 298.25, both seen in chapter 298's own section list and not read, and whether a net proceeds tax operates alongside the gross proceeds tax.
  • The current computed taconite rate under section 298.24, which has been indexed to the implicit price deflator annually since 2014, and where the state publishes it. Only the 2013 base figure printed in section 298.24 subd. 1, quoted in full on this page, is in the statutory text read.
  • Any Minnesota decision construing sections 93.52 to 93.551. The registration and forfeiture scheme is nearly sixty years old and the statute itself invokes Texaco v. Short, so there is very likely a body of case law, and none of it has been read.
  • How many severed mineral interests have actually forfeited to the state under section 93.55, whether the state publishes them, and whether any claim for fair market value under subdivision 4 has ever been paid.
  • How the 40 cents per acre tax is assessed, billed and collected in practice, and what happens to an interest whose owner does not pay it. Section 93.55 subd. 5 says the forfeiture does not reach interests valued and taxed under other mineral tax laws so long as a tax is imposed and no tax forfeiture is complete, which implies a separate tax forfeiture route that has NOT been read.
  • Whether the mineral owner has any right to use the surface of privately severed land in Minnesota, and on what terms. The surface-use negative above is a headings-level enumeration of one chapter.

Every state on this record is listed with its status. Whether mineral rights expire puts Minnesota beside the states where inaction alone is enough and the states where something more has to happen, generated from the record rather than described by hand.

Questions people actually ask

Do Minnesota mineral rights expire if you do not use them?

No, and the question misses what Minnesota actually does. There is no period of non use to survive here and no list of qualifying uses to keep an interest alive, so drilling, leasing and producing are beside the point. What can end a Minnesota severed mineral interest is never having recorded the verified statement that identifies its owner, which has been required of every owner of a severed mineral interest in the state since 1 January 1970. The deadline was 1 January 1975 for interests owned on or before 31 December 1973, and one year after acquiring for anything taken after that. Where nothing was filed, the commissioner of natural resources notifies the last owner of record and moves for an order to show cause, served the way a summons is served in an action to determine adverse claims, and a court can adjudge the forfeiture absolute. The consequence of the two questions being different is worth stating plainly: an interest under active production whose owner never filed is exposed, and an interest that has produced nothing since it was created but whose owner filed in 1974 is not.

Who gets a forfeited mineral interest in Minnesota?

The state does. That is what makes Minnesota different from every other state read for this record: an unfiled severed mineral interest forfeits to the state of Minnesota, and the owner of the surface above it takes nothing from the forfeiture. In the states where an interest can be lost for non use it moves into private hands, usually the surface owner's, and in the states with a trust for missing owners it does not move at all. The former Minnesota owner is not left with nothing, but what they are left with is a money claim rather than the minerals: after the forfeiture, a person who claims to have owned the interest beforehand may recover its fair market value, either as an alternative claim at the hearing on the order to show cause or in a separate action begun within six years after entry of judgment. The court determines ownership and value, the claim goes to the commissioner of management and budget, and the refund is appropriated from the general fund. Three details decide what it is worth: the figure is the LESSER of the value at forfeiture and the value when the action is brought, the taxes, penalties, costs and interest that could have been collected in the meantime come off it, and the six year clock runs from the judgment rather than from the day the owner found out.

What is the Minnesota severed mineral interest tax?

An annual tax of 40 cents per acre, or per portion of an acre, on a mineral interest owned separately from the surface, payable whether or not anything is produced and whether or not the interest was ever registered under the severed mineral interest sections. A fractional undivided interest pays that fraction of 40 cents, computed to the nearest cent, and the minimum annual tax on any mineral interest is $3.20, which is the figure that actually applies to most small inherited fractions. See Minn. Stat. 273.165, read for this record on August 1, 2026. It reaches interests recorded with either the county recorder or the registrar of titles, and it does not reach interests valued and taxed under other mineral tax laws or exempt under constitutional or related statutory provisions. Two things make it matter beyond its size. It is a holding cost on an asset that may earn nothing, which is a different proposition from a tax on production. And timely payment of it is half of the substantial compliance defence to the forfeiture, so the same small bill that looks like a nuisance is part of what keeps the interest.

Where are mineral rights recorded in Minnesota?

In one of two county offices, and which one depends on the land rather than on the state. Minnesota runs abstract property through the office of the county recorder and land registered under its Torrens system through the office of the registrar of titles, and the severed mineral interest statement is required to be recorded with whichever of the two the parcel belongs to. That is why a Minnesota search can be finished in one office and still be incomplete. For abstract property the ordinary recording act decides who wins between competing claims: every conveyance must be recorded in the county where the land is, and an unrecorded conveyance is void as against a later purchaser in good faith and for valuable consideration whose own conveyance is recorded first. For registered land the certificate of title is the thing, and its holder takes free of encumbrances and adverse claims other than those noted on the last certificate and seven enumerated exceptions, none of which is a mineral interest. What that means for a severed mineral interest nobody noted at registration is a question this record has deliberately not answered.

Can Torrens registration wipe out mineral rights in Minnesota?

It might, and this page is not going to tell you that it does. Here is exactly what has been read and where the reading stops. Section 508.25 was read in full: a person receiving a certificate of title under a decree of registration, and every later good faith purchaser for value taking a certificate, holds it free from all encumbrances and adverse claims except those noted on the last certificate and except seven enumerated rights, which are federal law rights the state cannot require to be recorded, property tax and special assessment liens, leases of not more than three years with actual occupation, rights in public highways, the right of appeal or to contest the proceeding, the rights of a person in possession under a deed or contract for deed from the certificate owner, and outstanding mechanics lien rights. Not one of the seven is a mineral or mining interest, and that was established by reading the list to its end rather than by searching it. The complete tables of sections for chapter 508 and for chapter 508A contain no occurrence of the word mineral either. What has NOT been read is the registration proceeding itself, which is where the answer actually lives: a Torrens decree follows notice and adjudication, so a severed interest would ordinarily be noted on the certificate at registration, and the live question is what happens to one that was missed. No Minnesota decision on the point has been read. Until it has, the honest statement is the one on the rule above: here is what the certificate does, and here is what the exception list contains.

Does Minnesota have a severance tax on mining?

Two of them, and the first one does not touch the industry the state is known for. Section 298.015 imposes a gross proceeds tax of 0.4 percent on a person engaged in the business of mining, in addition to all other taxes provided by law, and then excludes sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay, soil, iron ore and taconite concentrates. Iron ore and taconite are Minnesota's mineral industry, so that tax reaches non-ferrous metallic mining rather than the iron range. It carries something no rate reveals: a person holding all the permits needed to mine ores and metals outside the excluded list owes an annual minimum payment of two million dollars, prorated by month, unless the percentage tax already exceeds zero that year or one of two narrow closure and prohibition exceptions applies. See Minn. Stat. 298.015. What taxes the iron range is section 298.24, a tax per gross ton of merchantable iron ore concentrate, which was $2.56 for concentrate produced in 2013 and has been indexed to the implicit price deflator every year since 2014. That 2013 figure is the statutory base and not the current rate, and this record has not read the computed figure or found where the state publishes it, so no current per ton number is given here. Whether either tax reaches a royalty interest rather than the producer was not established, and neither section contains the word royalty.

What does a Minnesota mineral owner owe the surface owner?

No general statutory duty was found, and the instrument behind that negative is stated so a reader can weigh it. The complete table of sections for chapter 93, Lands and Minerals, was enumerated: the word surface appears in exactly one heading, section 93.33 on leasing the surface of state land, damage appears in none, and landowner appears in none, against lease 14 times, sever 3, forfeit once and royalty once as controls that show the enumeration reaching the right material. That is a headings-level instrument, so it would not catch a duty written into a subdivision under an unrelated catchline, and no other chapter was enumerated, which is why the rule on this page is published at partial confidence with that limit visible. What Minnesota does have is narrower and stronger within its boundary: where state land was sold with the minerals reserved, the holder of a mineral lease later issued on them must pay or secure to the landowner all damages that may arise BEFORE entering, fixed by agreement or by condemnation, and in that proceeding the land's value for depositing stripping or tailings, or for buildings serving nearby mining, must be counted in the award. That applies to state mineral reservations and must not be read as a rule about privately severed minerals.

Why does a Minnesota statute name a Supreme Court case?

Because the legislature was legislating close to a constitutional line and said so in the text. Section 93.55 subdivision 1a lets the commissioner of natural resources lease a severed mineral interest whose owner failed to file, before the notice and hearing procedure has been completed, and it requires that any such lease cite, as the authority for issuing it, that subdivision, the lease-terms subdivision, and the decision of the Supreme Court of the United States in Texaco, Inc. v. Short, 454 U.S. 516 (1982). That decision held that a state may extinguish an unused mineral interest for a failure to record without giving the owner individual advance notice, and it is on this record, read from the bound United States Reports rather than from a summary. Two limits on what the citation establishes. It tells you why the legislature believed the scheme survives a due process challenge; it does not tell you that any court has upheld this scheme, and no Minnesota decision on it has been read here. And the Court in Texaco leaned on the two year grace period and the breadth of qualifying uses in the Indiana act in front of it, so where the line falls for a differently shaped statute is not settled, and Minnesota's is differently shaped. The protection that operates in the meantime is in the same subdivision: a lessee holding such a lease may not mine until the commissioner completes the procedure and a court has adjudged the forfeiture absolute, and mining is defined to exclude exploration, exploratory boring, trenching, test pitting, test shafts and drifts.

Sources read

  1. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 93.52 read August 1, 2026
  2. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 93.55 read August 1, 2026
  3. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 93.551 read August 1, 2026
  4. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 273.165 read August 1, 2026
  5. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 298.015 read August 1, 2026
  6. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 298.24 read August 1, 2026
  7. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 507.34 read August 1, 2026
  8. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 508.25 read August 1, 2026
  9. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. § 93.05 read August 1, 2026
  10. Minnesota Statutes, Office of the Revisor of Statutes Minn. Stat. ch. 93, table of sections read August 1, 2026
  11. Minnesota Department of Natural Resources, Lands and Minerals Division read August 1, 2026

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