HF 2203

as introduced - 89th Legislature (2015 - 2016) Posted on 04/13/2015 01:35pm

A bill for an act
relating to taxation; property; modifying refunds for overpayment; allowing the
county auditor to issue certificates for refunds for overpayment to apply to future
taxes payable; amending Minnesota Statutes 2014, section 278.12.

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

Section 1.

Minnesota Statutes 2014, section 278.12, is amended to read:

278.12 REFUNDS OF OVERPAYMENT.

new text begin (a) new text end If 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 excess,
and upon filing a copy thereof with the county auditor 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) With the consent of the petitioner, the county auditor may issue a certificate
under paragraph (a) that applies to any taxes due or to become due over a determined
period of years.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for overpayment of taxes
payable in 2015 and thereafter.
new text end