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HF 1116

as introduced - 89th Legislature (2015 - 2016) Posted on 02/23/2015 02:20pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; property; modifying rules for restrictions on transfer for
divided lands; amending Minnesota Statutes 2014, sections 272.16, subdivision
2; 272.162.

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

Section 1.

Minnesota Statutes 2014, section 272.16, subdivision 2, is amended to read:


Subd. 2.

Specific part conveyed after execution of a lender's lien.

new text begin(a)
new text endNotwithstanding the provisions of sections 272.12, 272.121, and 272.162, a lender that
acquires, through execution of a lien, any part less than the whole of any parcel of land,
as charged in the tax lists, may convey that part upon payment of the proper proportion
of taxes due and owing on that part. The county auditor shall determine the proper
proportion of taxes to be paid. The lender shall be required to provide the county auditor
with instruments that document the lender's lien and the acquisition of the part.

new text begin (b) Notwithstanding paragraph (a), a lender described in paragraph (a) is subject to
the restrictions on transfers in section 272.162 if the part conveyed appears within the area
of application of county regulations adopted and filed under section 394.35.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 272.162, is amended to read:


272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.

Subdivision 1.

Conditions restricting transfer.

When a deed or other instrument
conveying a parcel of land is presented to the county auditor for transfer or division under
sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its
net tax capacity in the official records and shall not certify the instrument as provided in
section 272.12, if:

(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;

(b) The part conveyed appears within the area of application of municipal
subdivisionnew text begin or county new text end regulations adopted and filed under section 462.36, subdivision
1
new text begin or section 394.35new text end; and

(c) The part conveyed is part of or constitutes a subdivision as defined in section
new text begin394.25, subdivision 7, paragraph (a), or new text end462.352, subdivision 12.

Subd. 2.

Conditions allowing transfer.

new text begin(a) new text endNotwithstanding the provisions of
subdivision 1, the county auditor may transfer or divide the land and its net tax capacity
and may certify the instrument if the instrument contains a certification by the clerk of
the municipalitynew text begin or designated county planning officialnew text end:

deleted text begin (a)deleted text endnew text begin (1)new text end that the municipality'snew text begin or county'snew text end subdivision regulations do not apply;

deleted text begin (b)deleted text endnew text begin (2)new text end that the subdivision has been approved by the governing body of the
municipalitynew text begin or countynew text end; or

deleted text begin (c)deleted text endnew text begin (3)new text end that the restrictions on the division of taxes and filing and recording have
been waived by resolution of the governing body of the municipality new text beginor county new text endin the
particular case because compliance would create an unnecessary hardship and failure to
comply would not interfere with the purpose of the regulations.

new text begin (b) new text endIf any of the conditions for certification by the municipalitynew text begin or countynew text end as provided
in this subdivision exist and the municipalitynew text begin or countynew text end does not certify that they exist
within 24 hours after the instrument of conveyance has been presented to the clerk of
the municipalitynew text begin or designated county planning officialnew text end, the provisions of subdivision 1
do not apply.

new text begin (c) new text endIf an unexecuted instrument is presented to the municipality new text beginor county new text endand
any of the conditions for certification by the municipality new text beginor county new text endas provided in
this subdivision exist, the unexecuted instrument must be certified by the clerk of the
municipalitynew text begin or the designated county planning officialnew text end.

Subd. 3.

Applicability of restrictions.

new text begin(a) new text endThis section does not apply to the
exceptions set forth in section 272.12.

new text begin (b) new text endThis section applies only to land within municipalities new text beginor counties new text endwhich choose
to be governed by its provisions. A municipality new text beginor county new text endmay choose to have this
section apply to the property within its boundaries by filing a certified copy of a resolution
of its governing body making that choice with the auditor and recorder of the county in
which it is located.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end