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HF 163

as introduced - 90th Legislature (2017 - 2018) Posted on 01/13/2017 10:11am

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 01/11/2017

Current Version - as introduced

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A bill for an act
 relating to taxation; due dates for tax imposed on rural vacant land; amending Minnesota Statutes 2016, section 279.01, subdivision 3.

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

Section 1.

Minnesota Statutes 2016, section 279.01, subdivision 3, is amended to read:


Subd. 3.

Agricultural property.

deleted text begin (a)deleted text end In the case of class 1b agricultural homestead, class
2a agricultural homestead property, deleted text begin anddeleted text end class 2a agricultural nonhomestead property,new text begin and
class 2b rural vacant land,new text end no penalties shall attach to the second one-half property tax
payment as provided in this section if paid by November 15. Thereafter for class 1b
agricultural homestead and class 2a homestead property, on November 16 following, a
penalty of six percent shall accrue and be charged on all such unpaid taxes and on December
1 following, an additional two percent shall be charged on all such unpaid taxes. Thereafter
for class 2a agricultural nonhomestead propertynew text begin and class 2b rural vacant landnew text end , on November
16 following, a penalty of eight percent shall accrue and be charged on all such unpaid taxes
and on December 1 following, an additional four percent shall be charged on all such unpaid
taxes.

If the owner of class 1b agricultural homestead or class 2a agricultural property receives
a consolidated property tax statement that shows only an aggregate of the taxes and special
assessments due on that property and on other property not classified as class 1b agricultural
homestead or class 2a agricultural property, the aggregate tax and special assessments shown
due on the property by the consolidated statement will be due on November 15.

deleted text begin (b) Notwithstanding paragraph (a), for taxes payable in 2010 and 2011, for any class 2b
property that was subject to a second-half due date of November 15 for taxes payable in
2009, the county shall not impose, or if imposed, shall abate penalty amounts in excess of
those that would apply as if the second-half due date were November 15.
 deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective after June 30, 2017.
 new text end