HF 2136

as introduced - 91st Legislature (2019 - 2020) Posted on 03/07/2019 02:47pm

A bill for an act
relating to taxation; property; modifying procedure for appeals of utility and railroad
valuations; amending Minnesota Statutes 2018, section 273.372, subdivisions 2,
3.

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

Section 1.

Minnesota Statutes 2018, section 273.372, subdivision 2, is amended to read:

Subd. 2.

Contents and filing of petition.

(a) In all appeals to court that are required to
be brought against the commissioner under this section, the petition initiating the appeal
must be served on the commissioner and must be filed with the Tax Court in Ramsey County,
as provided in paragraph (b) or (c).

(b) If the appeal to court is from an order of the commissioner, it must be brought under
chapter 271 and filed within the time period prescribed in section 271.06, subdivision 2,
except that when the provisions of this section conflict with chapter 271 or 278, this section
prevails. In addition, the petition must include all the parcels encompassed by that order
which the petitioner claims have been partially, unfairly, or unequally assessed, assessed
at a valuation greater than their real or actual value, misclassified, or are exempt. For this
purpose, an order of the commissioner is either (1) a certification or notice of value by the
commissioner for property described in subdivision 1, or (2) the final determination by the
commissioner of an administrative appeal described in subdivision 4.

(c) If the appeal is from the tax that results from implementation of the commissioner's
order, certification, or recommendation, it must be brought under chapter 278, and the
provisions in that chapter apply, except that service shall be on the commissioner only and
not on the local officials specified in section 278.01, subdivision 1, and if any other provision
of this section conflicts with chapter 278, this section prevails. In addition, the petition must
include either all the utility parcels or all the railroad parcels in the state in which the
petitioner claims an interest and which the petitioner claims have been partially, unfairly,
or unequally assessed, assessed at a valuation greater than their real or actual value,
misclassified, or are exempt.

new text begin (d) Notwithstanding any provision of chapter 271 or 278 to the contrary, in all appeals
that are brought under this section, the petitioner must pay the disputed taxes when they
become due, and the county must place the disputed amount into an escrow account pending
final resolution of the appeal. Upon final resolution of the appeal, the amount in the escrow
account must be used to satisfy the judgment. Any additional amount due from the petitioner
or the county pursuant to the judgment, including interest, must also be paid.
new text end

Sec. 2.

Minnesota Statutes 2018, section 273.372, subdivision 3, is amended to read:

Subd. 3.

Notice new text begin ; escrow new text end .

new text begin (a) new text end Upon filing of any appeal in court by a utility company or
railroad against the commissioner pursuant to this section, the commissioner shall give
notice by first class mail to the county auditor of each county where property included in
the petition is located.

new text begin (b) Upon receiving notice under paragraph (a), the county treasurer must establish an
escrow account for the purpose of holding the disputed amount of tax paid pursuant to
subdivision 2, paragraph (d). Any amount contained in a county's escrow account shall not
be counted for purposes of calculating state aid to the county, including but not limited to
aid under chapter 477A.
new text end