HF 3440

as introduced - 86th Legislature (2009 - 2010) Posted on 03/08/2010 09:21am

A bill for an act
relating to taxation; property; modifying method of payment of property taxes
and delinquent property taxes; amending Minnesota Statutes 2008, sections
276.02; 279.025.

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

Section 1.

Minnesota Statutes 2008, section 276.02, is amended to read:

276.02 TREASURER TO BE COLLECTOR.

The county treasurer shall collect all taxes extended on the tax lists of the county
and the fines, forfeitures, or penalties received by any person or officer for the use of
the county. The treasurer shall collect the taxes according to law and credit them to the
proper funds. This section does not apply to fines and penalties accruing to municipal
corporations for the violation of their ordinances that are recoverable before a city justice.
Taxes, fines, interest, and penalties must be paid with United States currency or by check
or new text begin electronic means, including but not limited to an e-check, direct debit, or new text end money order
drawn on a bank or other financial institution in the United States. The county board may
by resolution authorize the treasurer to impose a charge for any dishonored checks deleted text begin . deleted text end new text begin or
electronic payments. All charges for dishonored payment of property taxes become a lien
on the property in the same manner as all other fines, forfeitures, and penalties.
new text end

The county board may, by resolution, authorize the treasurer and/or other designees
to accept payments of real property taxes by credit card provided that a fee is charged for
its use. The fee charged must be commensurate with the costs assessed by the card issuer.
If a credit card transaction under this section is subsequently voided or otherwise reversed,
the lien of real property taxes under section 272.31 is revived and attaches in the manner
and time provided in that section as though the credit card transaction had never occurred,
and the voided or reversed credit card transaction shall not impair the right of a lienholder
under section 272.31 to enforce the lien in its favor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2011
and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2008, section 279.025, is amended to read:

279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL
ASSESSMENTS.

Payment of delinquent property tax and related interest and penalties and special
assessments shall be paid with United States currency or by check or new text begin electronic means,
including but not limited to an e-check, direct debit, or new text end money order drawn on a bank or
other financial institution in the United States.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2011
and thereafter.
new text end