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Minnesota Legislature

Office of the Revisor of Statutes

HF 1628

as introduced - 90th Legislature (2017 - 2018) Posted on 02/23/2017 01:28pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; property; requiring the state to pay the costs of property tax
judgments against state-assessed property; appropriating money; amending
Minnesota Statutes 2016, section 278.12.

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

Section 1.

Minnesota Statutes 2016, section 278.12, is amended to read:


278.12 REFUNDS OF OVERPAYMENT.

new text begin (a) new text endIf upon final determination the petitioner has paid more than the amount so determined
to be due, judgment shall be entered in favor of the petitioner for such excessdeleted text begin, anddeleted text endnew text begin. In the
case of a petition under section 273.372, relative to property value determined by the
commissioner of revenue, the petitioner may file a copy of the judgment with the
commissioner of revenue, who must issue a warrant for payment thereof within 30 days. In
the case of a judgment relative to any other property,
new text end upon filing a copy deleted text beginthereofdeleted text endnew text begin of the
judgment
new text end with the county auditornew text begin,new text end the auditor shall forthwith draw a warrant upon the county
treasurer for the payment thereof; provided that, with the consent of the petitioner, the county
auditor may, in lieu of drawing such warrant, issue to the petitioner a certificate stating the
amount of such judgment, which amount may be used to apply upon any taxes due or to
become due for the taxing district or districts whose taxes or assessments are reduced, or
their successors in the event of a reorganization or reincorporation of any such taxing district.
In the event the auditor shall issue a warrant for refund or certificates, the amount thereof
shall be charged to the state and other taxing districts in proportion to the amount of their
respective taxes included in the levy and deduct the same in the subsequent distribution of
any tax proceeds to the state or such taxing districts, and upon receiving any such certificate
in payment of other taxes, the amount thereof shall be distributed to the state and other
taxing districts in proportion to the amount of their respective taxes included in the levy;
provided that if in the judgment the levy of one or more of the districts be found to be illegal,
to the extent that the tax so levied is reduced on account of the illegal levies, the amount to
be charged back shall be charged to the districts and the amount thereof deducted from any
distributions thereafter made to them.

new text begin (b) A sum sufficient to make the payments required to be made by the commissioner of
revenue under paragraph (a) is annually appropriated from the general fund to the
commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for judgments entered after May 31,
2017.
new text end