Are there rules for purchasing FCL land?
Yes, land must be purchased according to specific rules. If these rules are not followed, the land may be withdrawn and the owner assessed a withdrawal tax. For land enrolled in FCL prior to 1972, the entire FCL entry or 40 or more contiguous acres must be purchased. (If land remaining in FCL after the purchase is less than 40 contiguous acres, the land must be withdrawn). For land enrolled in FCL after 1972, an entire FCL entry or all of an FCL entry in a legal description (quarter-quarter section, fractional lot, or government lot) must be purchased.
