HF 3571

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; requiring exchange of information in certain property tax
petitions; imposing sanctions; amending Minnesota Statutes 2006, section
278.05, subdivision 6.

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

Section 1.

Minnesota Statutes 2006, section 278.05, subdivision 6, is amended to read:

Subd. 6.

deleted text begin Dismissal of petition deleted text end new text begin Sanctions new text end ; exclusion of certain evidence.

(a) deleted text begin Information, including income and expense figures, verified net rentable areas,
and anticipated income and expenses, for deleted text end new text begin If petitioner contests the valuation of
new text end income-producing property deleted text begin must be provided deleted text end new text begin , the petitioner must produce the following
information new text end to the county assessor no later than 60 days after the applicable filing deadline
contained in section 278.01, subdivision 1 or 4 deleted text begin . deleted text end new text begin : new text end

new text begin (1) year-end financial statement for the fiscal year prior to the assessment date;
new text end

new text begin (2) year-end financial statement for the fiscal year ending in the assessment year;
new text end

new text begin (3) proposed budget for the fiscal year after the assessment year;
new text end

new text begin (4) net rentable square footage of the building or buildings; and
new text end

new text begin (5) rent roll as of the assessment date.
new text end

Failure to provide the information required in this paragraph shall result in deleted text begin the
dismissal of the petition, unless (1) the failure to provide it was due to the unavailability of
the evidence at the time that the information was due, or (2) deleted text end new text begin sanctions under Rule 37 of
the Minnesota Rules of Civil Procedure. It shall be a defense to a motion for sanctions
under this subdivision if the petitioner demonstrates that the required information was
not available at the time of the required production under this subdivision, or that new text end the
petitioner was not aware of or informed new text begin by the county assessor new text end of the requirement to
provide the information.

deleted text begin If the petitioner proves that the requirements under clause (2) are met, the petitioner has
an additional 30 days to provide the information from the time the petitioner became
aware of or was informed of the requirement to provide the information, otherwise the
petition shall be dismissed.
deleted text end

(b) Provided that the information as contained in paragraph (a) is timely submitted to
the county assessor, the county assessor shall furnish the petitioner at least five days before
the hearing under this chapter with the property's appraisal, if any, which will be presented
to the court at the hearing. The petitioner shall furnish to the county assessor at least five
days before the hearing under this chapter with the property's appraisal, if any, which will
be presented to the court at the hearing. An appraisal of the petitioner's property done by
deleted text begin or for the county deleted text end new text begin either party new text end shall not be admissible as evidence if deleted text begin the county assessor
does not comply with the provisions in this paragraph. The petition shall be dismissed if
the petitioner deleted text end new text begin that party new text end does not comply with the provisions in this deleted text begin paragraph deleted text end new text begin subdivision new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for petitions filed for taxes payable in
2009 and thereafter.
new text end