HF 135

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxes; extending the abatement authority to delinquent taxes;
amending Minnesota Statutes 2006, section 469.1813, subdivision 1a.

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

Section 1.

Minnesota Statutes 2006, section 469.1813, subdivision 1a, is amended to
read:

Subd. 1a.

Use of term.

new text begin (a) new text end As used in this section and sections 469.1814 and
469.1815, "abatement" includes a deferral of taxes with abatement of interest and penalties
unless the context indicates otherwise. new text begin The abatement may include delinquent taxes,
interest, and penalties.
new text end

new text begin (b) Computation of duration limits under this section must include each taxes
payable year for which delinquent taxes are abated.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for abatements granted after
December 31, 2006.
new text end