HF 1341

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 taxes; modifying the 
  1.3             60-day rule in the dismissal of tax petitions; 
  1.4             amending Minnesota Statutes 2002, section 278.05, 
  1.5             subdivision 6. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 278.05, 
  1.8   subdivision 6, is amended to read: 
  1.9      Subd. 6.  [DISMISSAL OF PETITION; EXCLUSION OF CERTAIN 
  1.10  EVIDENCE.] (a) Information, including income and expense 
  1.11  figures, verified net rentable areas, and anticipated income and 
  1.12  expenses, for income-producing property must be provided to the 
  1.13  county assessor within 60 days after the petition has been filed 
  1.14  under this chapter no later than 60 days after the applicable 
  1.15  filing deadline contained in section 278.01, subdivision 1 or 
  1.16  4.  Failure to provide the information required in this 
  1.17  paragraph shall result in the dismissal of the petition, 
  1.18  unless (1) the failure to provide it was due to the 
  1.19  unavailability of the evidence at that the time that the 
  1.20  information was due, or (2) the petitioner was not aware of or 
  1.21  informed of the requirement to provide the information. 
  1.22  If the petitioner proves that the requirements under clause (2) 
  1.23  are met, the petitioner has an additional 30 days to provide the 
  1.24  information from the time the petitioner became aware of or was 
  1.25  informed of the requirement to provide the information, 
  2.1   otherwise the petition shall be dismissed.  
  2.2      (b) Provided that the information as contained in paragraph 
  2.3   (a) is timely submitted to the county assessor, the county 
  2.4   assessor shall furnish the petitioner at least five days before 
  2.5   the hearing under this chapter with the property's appraisal, if 
  2.6   any, which will be presented to the court at the hearing.  The 
  2.7   petitioner shall furnish to the county assessor at least five 
  2.8   days before the hearing under this chapter with the property's 
  2.9   appraisal, if any, which will be presented to the court at the 
  2.10  hearing.  An appraisal of the petitioner's property done by or 
  2.11  for the county shall not be admissible as evidence if the county 
  2.12  assessor does not comply with the provisions in this paragraph.  
  2.13  The petition shall be dismissed if the petitioner does not 
  2.14  comply with the provisions in this paragraph. 
  2.15     [EFFECTIVE DATE.] This section is effective for petitions 
  2.16  filed on or after July 1, 2003.