HF 3459

as introduced - 89th Legislature (2015 - 2016) Posted on 03/21/2016 01:58pm

A bill for an act
relating to taxation; authorizing special property tax abatement aid.

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

Section 1. new text begin LAKE MILLE LACS AREA PROPERTY TAX ABATEMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Abatements authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 375.192, the county boards of Aitkin, Crow Wing, and Mille Lacs Counties may
grant an abatement of net tax for taxes payable in 2016, 2017, and 2018, provided that:
new text end

new text begin (1) the property is classified as 1c, 3a, 4c(1), 4c(10), or 4c(11);
new text end

new text begin (2) in the taxes payable year for which abatement of taxes is sought, prior to July 1
or a date established by Mille Lacs County in consultation with the county in which
abatement is sought, the taxpayer submits a written application to:
new text end

new text begin (i) the county assessor in the county in which abatement is sought; and
new text end

new text begin (ii) Mille Lacs County, if required; and
new text end

new text begin (3) the taxpayer meets the criteria of an economic relief program established in law.
new text end

new text begin Subd. 2. new text end

new text begin Limitations. new text end

new text begin The abatement must not exceed the reduction in gross
receipts documented to Mille Lacs County.
new text end

new text begin Subd. 3. new text end

new text begin Appeals. new text end

new text begin An appeal may not be taken to the Tax Court from any order of
the county board made in the exercise of the discretionary authority granted in this section.
new text end

new text begin Subd. 4. new text end

new text begin Refunds. new text end

new text begin If an application for abatement is made under this section after
payment of all or a portion of the taxes being abated, the portion already paid shall be
refunded to the taxpayer by the county treasurer as soon as practical.
new text end

new text begin Subd. 5. new text end

new text begin State general tax also abated. new text end

new text begin If the county grants an abatement under
subdivision 1, the tax attributable to the state general tax is also abated.
new text end

new text begin Subd. 6. new text end

new text begin Certification of abatement; reimbursement to county; payment. new text end

new text begin The
county auditor must certify the abatements granted under this section to Mille Lacs County
for reimbursement under an economic relief program to each taxing jurisdiction in which
the affected property is located. Mille Lacs County, in consultation with the commissioner
of revenue, must make the payments to the taxing jurisdictions containing the property,
other than school districts, at the time distributions are made under Minnesota Statutes,
section 473H.10, subdivision 3. Reimbursements to school districts must be made as
provided in Minnesota Statutes, section 273.1392.
new text end

new text begin Subd. 7. new text end

new text begin Annual audit. new text end

new text begin The commissioner of revenue must annually audit a county
granting abatements under this section for compliance with this section and a county must
comply with all requests made by the commissioner under this subdivision.
new text end

new text begin Subd. 8. new text end

new text begin Expiration. new text end

new text begin This section expires for taxes payable in 2019 and thereafter,
except that the prohibition on appeals in subdivision 3 and the auditing provision in
subdivision 7 remain in effect through 2020.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2016, and thereafter.
new text end