Opinion of the Court
failing to pay her taxes. States and localities have long imposed “reasonable conditions” on property ownership. Texaco, Inc. v. Short, 454 U. S. 516, 526 (1982). In Minnesota, one of those conditions is paying property taxes. By neglecting this reasonable condition, the County argues, the owner can be considered to have abandoned her property and is therefore not entitled to any compensation for its taking. See Minn. Stat. §282.08.
The County portrays this as just another example in the long tradition of States taking title to abandoned property. We upheld one such statutory scheme in Texaco. There, Indiana law dictated that a mineral interest automatically reverted to the owner of the land if not used for 20 years. 454 U. S., at 518. Use included excavating minerals, renting out the right to excavate, paying taxes, or simply filing a “statement of claim with the local recorder of deeds.” Id., at 519. Owners who lost their mineral interests challenged the statute as unconstitutional. We held that the statute did not violate the Takings Clause because the State “has the power to condition the permanent retention of [a] property right on the performance of reasonable conditions that indicate a present intention to retain the interest.” Id., at 526 (emphasis added). Indiana reasonably “treat[ed] a mineral interest that ha[d] not been used for 20 years and for which no statement of claim ha[d] been filed as abandoned.” Id., at 530. There was thus no taking, for “after abandonment, the former owner retain[ed] no interest for which he may claim compensation.” Ibid.
The County suggests that here, too, Tyler constructively abandoned her property by failing to comply with a reasonable condition imposed by the State. But the County cites no case suggesting that failing to pay property taxes is itself sufficient for abandonment. Cf. Krueger v. Market, 124 Minn. 393, 397, 145 N. W. 30, 32 (1914) (owner did not abandon property despite failing to pay taxes for 30 years). Abandonment requires the “surrender or relinquishment or
