HF 4097

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

A bill for an act
relating to taxation; allowing for payment of property tax refunds to counties
when property taxes are delinquent; amending Minnesota Statutes 2006, section
290A.10.

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

Section 1.

Minnesota Statutes 2006, section 290A.10, is amended to read:

290A.10 PROOF OF TAXES PAID.

new text begin Subdivision 1. new text end

new text begin Generally. new text end

Every claimant who files a claim for relief for property
taxes payable shall include with the claim a property tax statement or a reproduction
thereof in a form deemed satisfactory by the commissioner of revenue indicating that
there are no delinquent property taxes on the homestead. Indication on the property tax
statement from the county treasurer that there are no delinquent taxes on the homestead
shall be sufficient proof. Taxes included in a confession of judgment under section 279.37
shall not constitute delinquent taxes as long as the claimant is current on the payments
required to be made under section 279.37.

new text begin Subd. 2. new text end

new text begin Delinquent taxes. new text end

new text begin The governing body of a county may, by resolution,
allow claimants who would otherwise qualify for a refund, except for a property tax
delinquency on the homestead under sections 279.02 and 279.03, to be eligible for
the refund, but only if the refund is sent by electronic payment to the county where
the homestead on which property taxes are delinquent is located, to be applied to the
claimant's delinquent taxes under section 280.39.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims based on taxes payable in
2009 and thereafter.
new text end