HF 45

as introduced - 91st Legislature, 2020 5th Special Session (2020 - 2020) Posted on 10/13/2020 10:46am

A bill for an act
relating to taxes; property taxes; waiving requirements for removal of structures;
amending Minnesota Statutes 2018, section 272.38, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 272.38, subdivision 1, is amended to read:

Subdivision 1.

Taxes to be first paid.

new text begin (a) new text end No structures, standing timber, minerals, sand,
gravel, peat, subsoil, or topsoil shall be removed from any tract of land until all the taxes
assessed against such tract and due and payable shall have been fully paid and discharged.
When the commissioner of management and budget or the county auditor has reason to
believe that any such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil will
be removed from such tract before such taxes shall have been paid, either may direct the
county attorney to bring suit in the name of the state to enjoin any and all persons from
removing such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil therefrom
until such taxes are paid. No bond shall be required of plaintiff in such suit.

new text begin (b) If the county auditor determines that the removal of a structure is in the public interest,
including the health, safety, and well-being of the surrounding area, and that removal will
not impair the collection of property taxes, the county auditor may waive the requirements
of this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end