HF 2375

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; property; requiring the county
auditor to notify certain property owners of
delinquent taxes; proposing coding for new law in
Minnesota Statutes, chapter 280.

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

Section 1.

new text begin [280.44] NOTIFICATION TO HOMESTEAD PROPERTY
OWNERS; TAX DELINQUENCY.
new text end

new text begin In addition to other notices required under this chapter,
the county auditor shall notify all taxpayers owning homestead
property within the county whose real property taxes on that
homestead are currently delinquent and also were delinquent in
the preceding calendar year. The notification must be mailed
sometime between June 1 and August 1 in the year following the
second year that property taxes were not paid. The notification
must contain a telephone number and an e-mail address for the
county auditor's office to aid the taxpayer in contacting the
county to discuss any questions relating to the tax
delinquency. The notification must contain a list of the
various assistance programs and other options that might be
available to the taxpayer to pay the delinquent taxes including,
but not limited to, the senior citizens' property tax deferral
under chapter 290B, partial property tax payments, and a
confession of judgment under section 279.37. The notice must
inform the taxpayer of the state-paid property tax refund and
the additional property tax refund under chapter 290A which may
be available to the taxpayer once the delinquent taxes have been
satisfied. The notice must also state the number of years
before the property will forfeit if the taxes are not paid or
any installment plan initiated. For purposes of this section,
"homestead" property means property classified under section
273.13, subdivision 22 or 23, paragraph (a).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property
tax delinquencies beginning January 1, 2006, provided that for
calendar year 2006, the county auditor shall notify the owners
of each homestead property in the county that has been
delinquent for two or more years.
new text end