HF 1556

as introduced - 90th Legislature (2017 - 2018) Posted on 02/22/2017 11:50am

A bill for an act
relating to taxation; modifying restrictions on land transfer or division; amending
Minnesota Statutes 2016, section 272.162.

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

Section 1.

Minnesota Statutes 2016, section 272.162, is amended to read:

272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.

Subdivision 1.

Conditions restricting transfer.

When a deed or other instrument
conveying a parcel of land is presented to the county auditor for transfer or division under
sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its
net tax capacity in the official records and shall not certify the instrument as provided in
section 272.12, if:

(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;

(b) The part conveyed appears within the area of application of municipal new text begin or county new text end
subdivision regulations adopted and filed under new text begin section 394.35 or new text end section 462.36, subdivision
1; and

(c) The part conveyed is part of or constitutes a subdivision as defined in section 462.352,
subdivision 12.

Subd. 2.

Conditions allowing transfer.

new text begin (a) new text end Notwithstanding the provisions of subdivision
1, the county auditor may transfer or divide the land and its net tax capacity and may certify
the instrument if the instrument contains a certification by the clerk of the municipality new text begin or
designated county planning official new text end :

deleted text begin (a) deleted text end new text begin (1) new text end that the municipality's new text begin or county's new text end subdivision regulations do not apply;

deleted text begin (b) deleted text end new text begin (2) new text end that the subdivision has been approved by the governing body of the municipality new text begin
or county new text end ; or

deleted text begin (c) deleted text end new text begin (3) new text end that the restrictions on the division of taxes and filing and recording have been
waived by resolution of the governing body of the municipality new text begin or county new text end in the particular
case because compliance would create an unnecessary hardship and failure to comply would
not interfere with the purpose of the regulations.

new text begin (b) new text end If any of the conditions for certification by the municipality new text begin or county new text end as provided
in this subdivision exist and the municipality new text begin or county new text end does not certify that they exist within
24 hours after the instrument of conveyance has been presented to the clerk of the
municipality new text begin or designated county planning official new text end , the provisions of subdivision 1 do not
apply.

new text begin (c) new text end If an unexecuted instrument is presented to the municipality new text begin or county new text end and any of
the conditions for certification by the municipality new text begin or county new text end as provided in this subdivision
exist, the unexecuted instrument must be certified by the clerk of the municipality new text begin or the
designated county planning official new text end .

Subd. 3.

Applicability of restrictions.

new text begin (a) new text end This section does not apply to the exceptions
set forth in section 272.12.

new text begin (b) new text end This section applies only to land within municipalities new text begin or counties new text end which choose to
be governed by its provisions. A municipality new text begin or county new text end may choose to have this section
apply to the property within its boundaries by filing a certified copy of a resolution of its
governing body making that choice with the auditor and recorder of the county in which it
is located.

new text begin EFFECTIVE DATE. new text end

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