HF 357

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; excepting property 
  1.3             subject to probate from accrual of penalties and tax 
  1.4             delinquency; amending Minnesota Statutes 1994, section 
  1.5             279.01, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 279.01, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 4.  [PROPERTY SUBJECT TO PROBATE; EXCEPTION.] (a) A 
  1.10  penalty shall not accrue and be charged upon unpaid taxes on 
  1.11  real estate subject to the jurisdiction of the probate court, 
  1.12  and the real estate taxes shall not become delinquent until one 
  1.13  of the following events occurs: 
  1.14     (1) the probate file or proceeding is closed; or 
  1.15     (2) one year has passed from the date of the decedent's 
  1.16  death. 
  1.17     The personal representative of the decedent's estate must 
  1.18  file an affidavit with the county auditor describing any real 
  1.19  estate in an estate which is subject to the jurisdiction of the 
  1.20  probate court and which is exempt from penalty on unpaid taxes 
  1.21  and delinquency under this subdivision. 
  1.22     (b) If a probate file or proceeding has not closed, the 
  1.23  personal representative of the decedent's estate must petition 
  1.24  the probate court 90 days before the one-year anniversary date 
  1.25  of the decedent's death to extend the time exempting any real 
  2.1   estate in an estate subject to the jurisdiction of the probate 
  2.2   court from penalties accruing and being charged upon unpaid 
  2.3   taxes on the real estate and from the real estate taxes becoming 
  2.4   delinquent.  The personal representative must file a certified 
  2.5   copy of the probate court's order granting an extension with the 
  2.6   county auditor within ten days of the date of the order. 
  2.7      (c) A "personal representative" as used in this section is 
  2.8   as defined in section 524.1-201, clause (36). 
  2.9      Sec. 2.  [EFFECTIVE DATE.] 
  2.10     Section 1 is effective for penalties accruing after August 
  2.11  1, 1995.