HF 3629

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring property taxes be paid 
  1.3             before title to manufactured homes can be transferred; 
  1.4             notifying taxpayers on certain property tax 
  1.5             statements; amending Minnesota Statutes 2000, sections 
  1.6             168A.05, by adding a subdivision; 273.125, subdivision 
  1.7             3. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 168A.05, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 1a.  [MANUFACTURED HOMES; PROPERTY TAXES MUST BE 
  1.12  PAID.] In the case of a manufactured home as defined in section 
  1.13  327.31, subdivision 6, the department shall not issue a 
  1.14  certificate of title unless the application under section 
  1.15  168A.04 is accompanied with a statement from the county auditor 
  1.16  and treasurer where the manufactured home is presently located, 
  1.17  stating that all personal and real property taxes levied upon 
  1.18  the unit for which the application applies, have been paid. 
  1.19     [EFFECTIVE DATE.] This section is effective for 
  1.20  certificates of title issued by the department on or after July 
  1.21  1, 2002. 
  1.22     Sec. 2.  Minnesota Statutes 2000, section 273.125, 
  1.23  subdivision 3, is amended to read: 
  1.24     Subd. 3.  [TAX STATEMENTS; PENALTIES; COLLECTIONS.] Not 
  1.25  later than July 15 in the year of assessment the county 
  1.26  treasurer shall mail to the taxpayer a statement of tax due on a 
  2.1   manufactured home.  The taxes are due on the last day of August, 
  2.2   or 20 days after the postmark date on the envelope containing 
  2.3   the property tax statement, whichever is later, except that if 
  2.4   the tax exceeds $50, one-half of the amount due may be paid on 
  2.5   August 31, or 20 days after the postmark date on the envelope 
  2.6   containing the property tax statement, whichever is later, and 
  2.7   the remainder on November 15.  Taxes remaining unpaid after the 
  2.8   due date are delinquent, and a penalty of eight percent must be 
  2.9   assessed and collected as part of the unpaid taxes.  The tax 
  2.10  statement must contain a sentence notifying the taxpayer that 
  2.11  the title to the manufactured home cannot be transferred unless 
  2.12  the property taxes are paid. 
  2.13     [EFFECTIVE DATE.] This section is effective for tax 
  2.14  statements issued in 2003 and thereafter.