HF 1836

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; eliminating liability for tax on 
  1.3             certain manufactured homes located on real property 
  1.4             purchased under contracts for deed; proposing coding 
  1.5             for new law in Minnesota Statutes, chapter 278. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [278.025] [LIABILITY FOR TAXES ON CERTAIN 
  1.8   MANUFACTURED HOMES.] 
  1.9      Subdivision 1.  [REQUIREMENTS.] Notwithstanding any other 
  1.10  law to the contrary, the vendor of real property under a 
  1.11  contract for deed is not liable for current or delinquent taxes 
  1.12  on a manufactured home that was placed on the real property if 
  1.13  the vendor furnishes to the county auditor an affidavit and 
  1.14  supporting information satisfactory to the county auditor 
  1.15  stating that: 
  1.16     (1) the vendee of the real property under the contract has 
  1.17  defaulted, and the contract has been canceled; 
  1.18     (2) the manufactured home has been removed from the 
  1.19  property; and 
  1.20     (3) the vendor has never had an ownership interest in the 
  1.21  manufactured home. 
  1.22     Subd. 2.  [PENALTY FOR FALSE AFFIDAVIT.] If the applicant 
  1.23  knowingly furnishes false information in the affidavit required 
  1.24  under subdivision 1, a penalty equal to the tax liability at 
  1.25  issue is imposed, and the tax liability remains in effect. 
  2.1      Sec. 2.  [EFFECTIVE DATE.] 
  2.2      Section 1 is effective for taxes levied in 1998, payable in 
  2.3   1999, and thereafter.