HF 98

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for payment of 
  1.3             property tax refunds to personal representatives of 
  1.4             deceased claimants; amending Minnesota Statutes 1998, 
  1.5             section 290A.18, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 290A.18, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [CLAIM BY SURVIVING SPOUSE OR DEPENDENT.] 
  1.10  If a person entitled to relief under this chapter dies prior to 
  1.11  receiving relief, the surviving spouse or, dependent, or 
  1.12  personal representative of the person shall be entitled to file 
  1.13  the claim and receive relief.  If there is no surviving spouse 
  1.14  or dependent, the right to the credit shall lapse.  
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective for property tax refund claims based 
  1.17  on rent paid during calendar year 1999 and thereafter and 
  1.18  property taxes payable in 2000 and thereafter.