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HF 1947

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

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; property; modifying the 60-day rule for providing necessary
information for petitions; amending Minnesota Statutes 2006, section 278.05,
subdivision 6.

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

Section 1.

Minnesota Statutes 2006, section 278.05, subdivision 6, is amended to read:


Subd. 6.

deleted text begin Dismissal of petitiondeleted text end new text begin Sanctionsnew text end ; exclusion of certain evidence.

(a)
new text begin In cases where the petitioner contests the valuation of income-producing property,
new text end information, including income and expense deleted text begin figures, verifieddeleted text end new text begin statements for the most
recently completed fiscal year, a statement of thenew text end net rentable areas, and anticipated income
and expensesnew text begin for the current yearnew text end , deleted text begin for income-producing propertydeleted text end must be provided to
the county assessor no later than 60 days after the applicable filing deadline contained
in section 278.01, subdivision 1 or 4. Failure to provide the information required in this
paragraph deleted text begin shall result in the dismissal of the petition, unless (1) the failure to provide it
was due to the unavailability of the evidence at the time thatdeleted text end new text begin may result in sanctions
under Rule 37 of the Minnesota Rules of Civil Procedure if: (i) the information was
available to the petitioner at the time it was requested, and (ii) the county assessor, within
30 days after the date new text end the information was due, deleted text begin or (2) the petitioner was not aware of or
informed of the requirement to provide the information. If the petitioner proves that the
requirements under clause (2) are met, the petitioner has an additional 30 days to provide
the information from the time the petitioner became aware of or was informed of the
requirement to provide the information, otherwise the petition shall be dismisseddeleted text end new text begin notifies
the petitioner in writing of specific additional information required by this subdivision
necessary for the assessor to value the property and the petitioner fails to produce the
specific information or documentation requested within 30 days after such notificationnew text end .

(b) Provided that the information as contained in paragraph (a) is timely submitted to
the county assessor, the county assessor shall furnish the petitioner at least five days before
the hearing under this chapter with the property's appraisal, if any, which will be presented
to the court at the hearing. The petitioner shall furnish to the county assessor at least five
days before the hearing under this chapter with the property's appraisal, if any, which will
be presented to the court at the hearing. An appraisal of the petitioner's property done by
deleted text begin or for the countydeleted text end new text begin either party new text end shall not be admissible as evidence if deleted text begin the county assessordeleted text end new text begin
that partynew text end does not comply with the provisions in this paragraph. deleted text begin The petition shall be
dismissed if the petitioner does not comply with the provisions in this paragraph.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for petitions filed beginning July
1, 2007.
 new text end