Minn. Stat. § 346.05
If no claimant for such estray shall cause its return to the claimant as before provided, and if such estray shall not have been appraised at more than $10, the finder shall thereupon become the owner thereof; but, if such appraised value exceeds $10, the estray shall be sold at public auction by any peace officer of the county on the request of the finder. Notice thereof shall be given and the sale conducted and the same fees allowed as in case of sales upon justice's execution. The finder may bid at such sale, and at the time thereof shall deliver to such officer a statement, in writing, of the finder's charges. After deducting such charges, if reasonable, and the costs of sale, the officer shall deposit the remainder of the money, together with the written statement and a statement of the costs of sale, with the county treasurer, taking the treasurer's receipt therefor. If the finder of any such estray shall fail to cause the sale to be made, the finder shall pay to the town the value of the estray, to be recovered in an action by the town.
Minn. Stat. § 346.05
(7271) RL s 2773; 1986 c 444; 2005 c 10 art 2 s 2