SF 656

as introduced - 89th Legislature (2015 - 2016) Posted on 03/24/2015 08:49am

A bill for an act
relating to local government; allowing for cancellation of tax forfeiture in certain
circumstances in St. Louis County; proposing coding for new law in Minnesota
Statutes, chapter 383C.

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

Section 1.

new text begin [383C.558] OPTIONAL CANCELLATION OF TAX FORFEITURE
FOR CERTAIN BUILDINGS.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms
have the meanings given.
new text end

new text begin (b) "Building PIN" means a parcel identification number that is assigned to a
building and does not include the land upon which the building is located; and
new text end

new text begin (c) "Land PIN" means a parcel identification number that is assigned to land upon
which a building associated with a building PIN is located.
new text end

new text begin Subd. 2. new text end

new text begin Optional cancellation of tax forfeiture for buildings with building PINs.
new text end

new text begin Notwithstanding any law to the contrary, if any building associated with a building PIN and
located in St. Louis County forfeits or has forfeited to the state of Minnesota before, on, or
after the date of enactment of this section because of nonpayment of delinquent property
taxes, special assessments, penalties, interest, or costs, the county auditor of St. Louis
County may, without approval from the county board or the commissioner of revenue:
new text end

new text begin (1) cancel the certificate of forfeiture and set aside the forfeiture without reinstating
the unpaid property taxes, special assessments, penalties, interest, or costs; and
new text end

new text begin (2) combine the building PIN with its associated land PIN. When this occurs, the
land PIN is the only surviving parcel identification number, and includes both the building
and the land upon which the building is located.
new text end

new text begin Subd. 3. new text end

new text begin Cancellation of tax forfeiture; taxation through date of cancellation.
new text end

new text begin Notwithstanding any law to the contrary, if the county auditor of St. Louis County cancels
a certificate of forfeiture and sets aside a forfeiture in accordance with subdivision 2,
the affected building is not subject to taxation from the date of forfeiture through the
date of cancellation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end