HF 1385

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to government data practices; classifying 
  1.3             data; clarifying the status of data on parents held by 
  1.4             educational entities; eliminating inconsistent 
  1.5             language; authorizing dissemination of personnel data; 
  1.6             authorizing sharing of certain data for tax 
  1.7             administration purposes; reclassifying criminal 
  1.8             history data from private to public; amending 
  1.9             Minnesota Statutes 1998, sections 13.32, subdivision 
  1.10            2; 13.43, by adding a subdivision; 141.30; and 
  1.11            273.124, subdivision 13; repealing Minnesota Statutes 
  1.12            1998, section 13.87. 
  1.13  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.14     Section 1.  Minnesota Statutes 1998, section 13.32, 
  1.15  subdivision 2, is amended to read: 
  1.16     Subd. 2.  [STUDENT HEALTH AND CENSUS DATA; DATA ON 
  1.17  PARENTS.] (a) Health data concerning students, including but not 
  1.18  limited to, data concerning immunizations, notations of special 
  1.19  physical or mental problems and records of school nurses are 
  1.20  educational data.  Access by parents to student health data 
  1.21  shall be pursuant to section 13.02, subdivision 8.  
  1.22     (b) Pupil census data, including emergency information, and 
  1.23  family information, and data concerning parents are educational 
  1.24  data. 
  1.25     (c) Data concerning parents are private data on individuals.
  1.26     Sec. 2.  Minnesota Statutes 1998, section 13.43, is amended 
  1.27  by adding a subdivision to read: 
  1.28     Subd. 13.  [DISSEMINATION OF DATA TO DEPARTMENT OF ECONOMIC 
  1.29  SECURITY.] Private personnel data must be disclosed to the 
  2.1   department of economic security for the purpose of processing 
  2.2   claims for unemployment benefits under chapter 268. 
  2.3      Sec. 3.  Minnesota Statutes 1998, section 141.30, is 
  2.4   amended to read: 
  2.5      141.30 [INSPECTION.] 
  2.6      (a) The office or a delegate may inspect the instructional 
  2.7   books and records, classrooms, dormitories, tools, equipment and 
  2.8   classes of any school or applicant for license at any reasonable 
  2.9   time.  The office may require the submission of a certified 
  2.10  public audit, or if there is no such audit available the office 
  2.11  or a delegate may inspect the financial books and records of the 
  2.12  school.  In no event shall such financial information be used by 
  2.13  the office to regulate or set the tuition or fees charged by the 
  2.14  school.  
  2.15     (b) No agent or employee of the state of Minnesota shall 
  2.16  divulge to any person other than a member of the office, or duly 
  2.17  constituted law enforcement official, any data obtained from an 
  2.18  inspection of the financial records of a school, except in 
  2.19  connection with a legal or administrative proceeding commenced 
  2.20  to enforce a requirement of law.  Data obtained from an 
  2.21  inspection of the financial records of a school are nonpublic 
  2.22  data as defined in section 13.02, subdivision 9.  Data obtained 
  2.23  from inspections may be disclosed:  to other members of the 
  2.24  office; to law enforcement officials; or in connection with a 
  2.25  legal or administrative proceeding commenced to enforce a 
  2.26  requirement of law. 
  2.27     Sec. 4.  Minnesota Statutes 1998, section 273.124, 
  2.28  subdivision 13, is amended to read: 
  2.29     Subd. 13.  [HOMESTEAD APPLICATION.] (a) A person who meets 
  2.30  the homestead requirements under subdivision 1 must file a 
  2.31  homestead application with the county assessor to initially 
  2.32  obtain homestead classification. 
  2.33     (b) On or before January 2, 1993, each county assessor 
  2.34  shall mail a homestead application to the owner of each parcel 
  2.35  of property within the county which was classified as homestead 
  2.36  for the 1992 assessment year.  The format and contents of a 
  3.1   uniform homestead application shall be prescribed by the 
  3.2   commissioner of revenue.  The commissioner shall consult with 
  3.3   the chairs of the house and senate tax committees on the 
  3.4   contents of the homestead application form.  The application 
  3.5   must clearly inform the taxpayer that this application must be 
  3.6   signed by all owners who occupy the property or by the 
  3.7   qualifying relative and returned to the county assessor in order 
  3.8   for the property to continue receiving homestead treatment.  The 
  3.9   envelope containing the homestead application shall clearly 
  3.10  identify its contents and alert the taxpayer of its necessary 
  3.11  immediate response. 
  3.12     (c) Every property owner applying for homestead 
  3.13  classification must furnish to the county assessor the social 
  3.14  security number of each occupant who is listed as an owner of 
  3.15  the property on the deed of record, the name and address of each 
  3.16  owner who does not occupy the property, and the name and social 
  3.17  security number of each owner's spouse who occupies the 
  3.18  property.  The application must be signed by each owner who 
  3.19  occupies the property and by each owner's spouse who occupies 
  3.20  the property, or, in the case of property that qualifies as a 
  3.21  homestead under subdivision 1, paragraph (c), by the qualifying 
  3.22  relative. 
  3.23     If a property owner occupies a homestead, the property 
  3.24  owner's spouse may not claim another property as a homestead 
  3.25  unless the property owner and the property owner's spouse file 
  3.26  with the assessor an affidavit or other proof required by the 
  3.27  assessor stating that the property qualifies as a homestead 
  3.28  under subdivision 1, paragraph (e). 
  3.29     Owners or spouses occupying residences owned by their 
  3.30  spouses and previously occupied with the other spouse, either of 
  3.31  whom fail to include the other spouse's name and social security 
  3.32  number on the homestead application or provide the affidavits or 
  3.33  other proof requested, will be deemed to have elected to receive 
  3.34  only partial homestead treatment of their residence.  The 
  3.35  remainder of the residence will be classified as nonhomestead 
  3.36  residential.  When an owner or spouse's name and social security 
  4.1   number appear on homestead applications for two separate 
  4.2   residences and only one application is signed, the owner or 
  4.3   spouse will be deemed to have elected to homestead the residence 
  4.4   for which the application was signed. 
  4.5      The social security numbers or affidavits or other proofs 
  4.6   of the property owners and spouses are private data on 
  4.7   individuals as defined by section 13.02, subdivision 12, but, 
  4.8   notwithstanding that section, the private data may be disclosed 
  4.9   to the commissioner of revenue, or, for purposes of proceeding 
  4.10  under the Revenue Recapture Act to recover personal property 
  4.11  taxes owing, to the county treasurer. 
  4.12     (d) If residential real estate is occupied and used for 
  4.13  purposes of a homestead by a relative of the owner and qualifies 
  4.14  for a homestead under subdivision 1, paragraph (c), in order for 
  4.15  the property to receive homestead status, a homestead 
  4.16  application must be filed with the assessor.  The social 
  4.17  security number of each relative occupying the property and the 
  4.18  social security number of each owner who is related to an 
  4.19  occupant of the property shall be required on the homestead 
  4.20  application filed under this subdivision.  If a different 
  4.21  relative of the owner subsequently occupies the property, the 
  4.22  owner of the property must notify the assessor within 30 days of 
  4.23  the change in occupancy.  The social security number of a 
  4.24  relative occupying the property is private data on individuals 
  4.25  as defined by section 13.02, subdivision 12, but may be 
  4.26  disclosed to the commissioner of revenue.  
  4.27     (e) The homestead application shall also notify the 
  4.28  property owners that the application filed under this section 
  4.29  will not be mailed annually and that if the property is granted 
  4.30  homestead status for the 1993 assessment, or any assessment year 
  4.31  thereafter, that same property shall remain classified as 
  4.32  homestead until the property is sold or transferred to another 
  4.33  person, or the owners, the spouse of the owner, or the relatives 
  4.34  no longer use the property as their homestead.  Upon the sale or 
  4.35  transfer of the homestead property, a certificate of value must 
  4.36  be timely filed with the county auditor as provided under 
  5.1   section 272.115.  Failure to notify the assessor within 30 days 
  5.2   that the property has been sold, transferred, or that the owner, 
  5.3   the spouse of the owner, or the relative is no longer occupying 
  5.4   the property as a homestead, shall result in the penalty 
  5.5   provided under this subdivision and the property will lose its 
  5.6   current homestead status. 
  5.7      (f) If the homestead application is not returned within 30 
  5.8   days, the county will send a second application to the present 
  5.9   owners of record.  The notice of proposed property taxes 
  5.10  prepared under section 275.065, subdivision 3, shall reflect the 
  5.11  property's classification.  Beginning with assessment year 1993 
  5.12  for all properties, if a homestead application has not been 
  5.13  filed with the county by December 15, the assessor shall 
  5.14  classify the property as nonhomestead for the current assessment 
  5.15  year for taxes payable in the following year, provided that the 
  5.16  owner may be entitled to receive the homestead classification by 
  5.17  proper application under section 375.192. 
  5.18     (g) At the request of the commissioner, each county must 
  5.19  give the commissioner a list that includes the name and social 
  5.20  security number of each property owner and the property owner's 
  5.21  spouse occupying the property, or relative of a property owner, 
  5.22  applying for homestead classification under this subdivision.  
  5.23  The commissioner shall use the information provided on the lists 
  5.24  as appropriate under the law, including for the detection of 
  5.25  improper claims by owners, or relatives of owners, under chapter 
  5.26  290A.  
  5.27     (h) If the commissioner finds that a property owner may be 
  5.28  claiming a fraudulent homestead, the commissioner shall notify 
  5.29  the appropriate counties.  Within 90 days of the notification, 
  5.30  the county assessor shall investigate to determine if the 
  5.31  homestead classification was properly claimed.  If the property 
  5.32  owner does not qualify, the county assessor shall notify the 
  5.33  county auditor who will determine the amount of homestead 
  5.34  benefits that had been improperly allowed.  For the purpose of 
  5.35  this section, "homestead benefits" means the tax reduction 
  5.36  resulting from the classification as a homestead under section 
  6.1   273.13, the taconite homestead credit under section 273.135, and 
  6.2   the supplemental homestead credit under section 273.1391. 
  6.3      The county auditor shall send a notice to the person who 
  6.4   owned the affected property at the time the homestead 
  6.5   application related to the improper homestead was filed, 
  6.6   demanding reimbursement of the homestead benefits plus a penalty 
  6.7   equal to 100 percent of the homestead benefits.  The person 
  6.8   notified may appeal the county's determination by serving copies 
  6.9   of a petition for review with county officials as provided in 
  6.10  section 278.01 and filing proof of service as provided in 
  6.11  section 278.01 with the Minnesota tax court within 60 days of 
  6.12  the date of the notice from the county.  Procedurally, the 
  6.13  appeal is governed by the provisions in chapter 271 which apply 
  6.14  to the appeal of a property tax assessment or levy, but without 
  6.15  requiring any prepayment of the amount in controversy.  If the 
  6.16  amount of homestead benefits and penalty is not paid within 60 
  6.17  days, and if no appeal has been filed, the county auditor shall 
  6.18  certify the amount of taxes and penalty to the county 
  6.19  treasurer.  The county treasurer will add interest to the unpaid 
  6.20  homestead benefits and penalty amounts at the rate provided in 
  6.21  section 279.03 for real property taxes becoming delinquent in 
  6.22  the calendar year during which the amount remains unpaid.  
  6.23  Interest may be assessed for the period beginning 60 days after 
  6.24  demand for payment was made. 
  6.25     If the person notified is the current owner of the 
  6.26  property, the treasurer may add the total amount of benefits, 
  6.27  penalty, interest, and costs to the ad valorem taxes otherwise 
  6.28  payable on the property by including the amounts on the property 
  6.29  tax statements under section 276.04, subdivision 3.  The amounts 
  6.30  added under this paragraph to the ad valorem taxes shall include 
  6.31  interest accrued through December 31 of the year preceding the 
  6.32  taxes payable year for which the amounts are first added.  These 
  6.33  amounts, when added to the property tax statement, become 
  6.34  subject to all the laws for the enforcement of real or personal 
  6.35  property taxes for that year, and for any subsequent year. 
  6.36     If the person notified is not the current owner of the 
  7.1   property, the treasurer may collect the amounts due under the 
  7.2   Revenue Recapture Act in chapter 270A, or use any of the powers 
  7.3   granted in sections 277.20 and 277.21 without exclusion, to 
  7.4   enforce payment of the benefits, penalty, interest, and costs, 
  7.5   as if those amounts were delinquent tax obligations of the 
  7.6   person who owned the property at the time the application 
  7.7   related to the improperly allowed homestead was filed.  The 
  7.8   treasurer may relieve a prior owner of personal liability for 
  7.9   the benefits, penalty, interest, and costs, and instead extend 
  7.10  those amounts on the tax lists against the property as provided 
  7.11  in this paragraph to the extent that the current owner agrees in 
  7.12  writing.  On all demands, billings, property tax statements, and 
  7.13  related correspondence, the county must list and state 
  7.14  separately the amounts of homestead benefits, penalty, interest 
  7.15  and costs being demanded, billed or assessed. 
  7.16     (i) Any amount of homestead benefits recovered by the 
  7.17  county from the property owner shall be distributed to the 
  7.18  county, city or town, and school district where the property is 
  7.19  located in the same proportion that each taxing district's levy 
  7.20  was to the total of the three taxing districts' levy for the 
  7.21  current year.  Any amount recovered attributable to taconite 
  7.22  homestead credit shall be transmitted to the St. Louis county 
  7.23  auditor to be deposited in the taconite property tax relief 
  7.24  account.  Any amount recovered that is attributable to 
  7.25  supplemental homestead credit is to be transmitted to the 
  7.26  commissioner of revenue for deposit in the general fund of the 
  7.27  state treasury.  The total amount of penalty collected must be 
  7.28  deposited in the county general fund. 
  7.29     (j) If a property owner has applied for more than one 
  7.30  homestead and the county assessors cannot determine which 
  7.31  property should be classified as homestead, the county assessors 
  7.32  will refer the information to the commissioner.  The 
  7.33  commissioner shall make the determination and notify the 
  7.34  counties within 60 days. 
  7.35     (k) In addition to lists of homestead properties, the 
  7.36  commissioner may ask the counties to furnish lists of all 
  8.1   properties and the record owners.  Social security numbers and 
  8.2   federal identification numbers maintained by a county or city 
  8.3   assessor for property tax administration purposes, that may 
  8.4   appear on the lists, may be used by the county auditor or 
  8.5   treasurer of the same county for the purpose of assisting the 
  8.6   commissioner in the preparation of microdata samples under 
  8.7   section 270.0681. 
  8.8      Sec. 5.  [REPEALER.] 
  8.9      Minnesota Statutes 1998, section 13.87, is repealed.