SF 3639

Introduction - 85th Legislature (2007 - 2008)

Posted on 12/15/2009 12:00 a.m.

A bill for an act
relating to taxation; imposing additional penalties on certain delinquent
property taxes; amending Minnesota Statutes 2006, section 279.03, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2006, section 279.03, is amended by adding a
subdivision to read:

new text begin Subd. 3. new text end

new text begin Penalty for repeated failure to pay taxes. new text end

new text begin If the county auditor finds
that there is a pattern by a person of repeated failures to timely pay property taxes and
has reason to believe that the failure to pay the taxes is not due to a financial inability to
pay them, and gives written notice to the person that a penalty will be imposed if such
failures continue, a penalty of 25 percent of the amount of tax not timely paid as a result
of each such subsequent failure is added to the tax. The penalty can be abated under the
abatement authority in section 375.192.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2008 and
thereafter.
new text end