HF 1052

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property tax; specifying the 
  1.3             personal property taxes that must be paid before a 
  1.4             manufactured home's title can be transferred; amending 
  1.5             Minnesota Statutes 2002, section 168A.05, subdivision 
  1.6             1a. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 168A.05, 
  1.9   subdivision 1a, is amended to read: 
  1.10     Subd. 1a.  [MANUFACTURED HOME; STATEMENT OF PROPERTY TAX 
  1.11  PAYMENT.] In the case of a manufactured home as defined in 
  1.12  section 327.31, subdivision 6, the department shall not issue a 
  1.13  certificate of title unless the application under section 
  1.14  168A.04 is accompanied with a statement from the county auditor 
  1.15  or county treasurer where the manufactured home is presently 
  1.16  located, stating that all manufactured home personal property 
  1.17  taxes levied on the unit that are due from in the name of the 
  1.18  current owner at the time of transfer for which the application 
  1.19  applies, have been paid. 
  1.20     [EFFECTIVE DATE.] This section is effective for 
  1.21  certificates of title issued by the department on or after July 
  1.22  1, 2003.