HF 930

as introduced - 87th Legislature (2011 - 2012) Posted on 03/07/2011 09:52am

A bill for an act
relating to taxation; prohibiting sales of tax-forfeited lands to owners of certain
property; requiring county auditors to file lists of delinquent real estate taxes;
amending Minnesota Statutes 2010, section 282.016.

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

Section 1.

Minnesota Statutes 2010, section 282.016, is amended to read:

282.016 PROHIBITED PURCHASERS new text begin ; DELINQUENT TAX LIST new text end .

new text begin Subdivision 1. new text end

new text begin Certain officials. new text end

(a) A county auditor, county treasurer,
county attorney, court administrator of the district court, county assessor, supervisor
of assessments, deputy or clerk or an employee of such officer, a commissioner for
tax-forfeited lands or an assistant to such commissioner, must not become a purchaser,
either personally or as an agent or attorney for another person, of the properties offered
for sale under the provisions of this chapter in the county for which the person performs
duties. deleted text begin A person prohibited from purchasing property under this section must not directly
or indirectly have another person purchase it on behalf of the prohibited purchaser for
the prohibited purchaser's benefit or gain.
deleted text end

(b) Notwithstanding paragraph (a), such officer, deputy, clerk, or employee or
commissioner for tax-forfeited lands or assistant to such commissioner may (1) purchase
lands owned by that official at the time the state became the absolute owner thereof or
(2) bid upon and purchase forfeited property offered for sale under the alternate sale
procedure described in section 282.01, subdivision 7a.

new text begin Subd. 2. new text end

new text begin Owners of certain land. new text end

new text begin An owner of real estate that is described on the
list maintained under subdivision 3 at the time of a proposed sale may not purchase real
estate under this chapter.
new text end

new text begin Subd. 3. new text end

new text begin Delinquent list. new text end

new text begin By February 15, 2012, each county auditor must file with
the commissioner of revenue a list of the parcels of land in the county upon which there
are delinquent taxes. By the 15th day of each month thereafter, the county auditor must
provide updated information on tax delinquencies. The commissioner must make this
report available online.
new text end

new text begin Subd. 4. new text end

new text begin Purchase of agents. new text end

new text begin A person prohibited from purchasing property under
this section must not directly or indirectly have another person purchase it on behalf of the
prohibited purchaser for the prohibited purchaser's benefit or gain.
new text end