Minnesota Legislature
HF 3032
as introduced - 88th Legislature (2013 - 2014) Posted on 03/13/2014 02:43pm
Current Version - as introduced
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2.20
A bill for an act
relating to taxation; property; modifying rules for calculation of net tax capacity
for divided lands; amending Minnesota Statutes 2012, section 272.162.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, 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
subdivisionnew text begin or county new text end regulations adopted and filed under section 462.36, subdivision
1new text begin or section 394.35new text end ; and
(c) The part conveyed is part of or constitutes a subdivision as defined in section
new text begin 394.25, subdivision 7, paragraph (a), or new text end 462.352, subdivision 12.
Subd. 2.
Conditions allowing transfer.
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 municipalitynew text begin or designated county planning officialnew text end :
(a) that the municipality'snew text begin or county'snew text end subdivision regulations do not apply;
(b) that the subdivision has been approved by the governing body of the municipality
new text begin or countynew text end ; or
(c) 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.
If any of the conditions for certification by the municipalitynew text begin or countynew text end as provided
in this subdivision exist and the municipalitynew text begin or countynew text end does not certify that they exist
within 24 hours after the instrument of conveyance has been presented to the clerk of
the municipalitynew text begin or designated county planning officialnew text end , the provisions of subdivision 1
do not apply.
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 municipalitynew text begin or
the designated county planning officialnew text end .
Subd. 3.
Applicability of restrictions.
This section does not apply to the exceptions
set forth in section 272.12.
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