In Minnesota, a significant $109 million class action lawsuit has been settled that took the state and all Minnesota counties to task for allegedly violating the constitutional rights of property owners. The issue at the heart of the lawsuit was the failure of the state to pay property owners the value of their tax-forfeited properties that exceeded the amount of unpaid property taxes and associated fees. Tax forfeiture is a process that comes into effect in Minnesota when property owners fail to pay their annual property taxes by the due dates, allowing penalties to accrue and leading to forfeiture of the property to the state when the taxes remain unpaid. The lawsuit holds wider implications as it challenges the balance between the rights of property owners and the necessity of tax collection. It could potentially prompt other states to reassess their tax forfeiture laws and the processes involved. Under the terms of the settlement, eligible class members who file valid claims on time can receive up to 90% plus interest of the 'Surplus Value', defined as the value of the property at the time of forfeiture minus any taxes and related charges owed. This lawsuit serves as a reminder of the need for property owners to fully understand their tax obligations to avoid forfeiture. To file a claim, interested parties are required to provide information about their forfeited property and may be required to provide documentation and explanation of their ownership interest, lien, or other security interest in the eligible property.