SF 1319

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; property tax; extending the 
  1.3             availability of valuation exclusions for certain 
  1.4             improvements made to property in 1992; amending Laws 
  1.5             1993, chapter 375, article 5, section 44. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1993, chapter 375, article 5, section 44, 
  1.8   is amended to read: 
  1.9      Sec. 44.  [EFFECTIVE DATE.] 
  1.10     Section 1 is effective April 1, 1994.  
  1.11     Sections 2, 3, clause (26), and 43, paragraph (b), are 
  1.12  effective for taxes levied in 1993, payable in 1994, and 
  1.13  thereafter. 
  1.14     Section 3, clause (25), is effective for taxes levied in 
  1.15  1991, payable in 1992, and thereafter.  Upon application to and 
  1.16  approval by the county auditor, the county treasurer shall 
  1.17  refund to the taxpayer any taxes paid for 1992 that are exempt 
  1.18  under section 3, clause (25).  The refund shall be paid without 
  1.19  interest.  Each taxing jurisdiction must reimburse the county 
  1.20  for the refund in the same proportion as the taxing 
  1.21  jurisdiction's levy bears to the total levies of all 
  1.22  jurisdictions for taxes payable in 1992.  The amount of the 
  1.23  reimbursement may be deducted in the next distribution of tax 
  1.24  proceeds to the taxing jurisdiction. 
  1.25     Sections 4 to 7, 17, and 43, paragraph (a), are effective 
  2.1   the day following final enactment, except that section 17, 
  2.2   paragraphs (c) and (d) are effective for taxes payable in 1994 
  2.3   and thereafter. 
  2.4      Sections 8 to 10, 12, 19, 21 to 27, and 30 are effective 
  2.5   for 1993 assessments for taxes payable in 1994 and subsequent 
  2.6   years, except if provided otherwise. 
  2.7      Section 11, clauses (1) and (2), are effective for the 1992 
  2.8   assessment, taxes payable in 1993 and thereafter.  Section 11, 
  2.9   clause (3), is effective for the 1993 assessment, taxes payable 
  2.10  in 1994 and thereafter. 
  2.11     Section 13 is effective for qualifying improvements made 
  2.12  after January 2, 1993; except that in the case of improvements 
  2.13  made under a city-sponsored interest rate incentive program, 
  2.14  section 13 is also effective for improvements made between 
  2.15  January 1, 1992, and January 1, 1993, provided that the market 
  2.16  value of those improvements shall initially be excluded from the 
  2.17  property's 1995 assessment and are subject to all other 
  2.18  limitations under Minnesota Statutes 1994, section 273.11, 
  2.19  subdivision 16.  
  2.20     Sections 14 and 15 are effective for the 1994 assessment, 
  2.21  payable in 1995, and thereafter.  Notwithstanding Minnesota 
  2.22  Statutes, section 273.112, subdivision 6, in order to qualify 
  2.23  for valuation under Minnesota Statutes, section 273.112, for the 
  2.24  1994 assessment, the taxpayer of the property devoted to golf 
  2.25  and operated by private clubs, that does not meet the 
  2.26  requirement of Minnesota Statutes, section 273.112, subdivision 
  2.27  3, for the 1993 assessment year, must submit an affidavit or 
  2.28  other written verification to the assessor showing that the 
  2.29  bylaws in rules and regulations of the private club meet the 
  2.30  eligibility requirements of Minnesota Statutes, section 273.112, 
  2.31  by January 1, 1994. 
  2.32     Sections 16 and 18 are effective for assessment year 1994 
  2.33  and subsequent years. 
  2.34     Section 20 is effective for taxes payable in 1995 and 
  2.35  thereafter. 
  2.36     Section 28 is effective for taxes payable in 1994 and 
  3.1   thereafter. 
  3.2      Section 29 is effective for the 1991 assessment and 
  3.3   thereafter, for taxes payable in 1992 and thereafter.  For taxes 
  3.4   payable in 1992 and 1993, any amounts paid by the property owner 
  3.5   in excess of the amounts required by section 29 shall be paid by 
  3.6   the county treasurer to the property owner under the abatement 
  3.7   procedures. 
  3.8      Section 31 is effective for applications for reductions or 
  3.9   abatements filed after the day of final enactment. 
  3.10     Section 33 is effective for assessments certified after 
  3.11  July 1, 1993. 
  3.12     Section 40 is effective the day after compliance with 
  3.13  Minnesota Statutes, section 645.021, subdivision 3, by the 
  3.14  governing body of the city of Duluth. 
  3.15     Section 43, clause (c) is repealed effective January 2, 
  3.16  1993, provided that any improvements made prior to January 2, 
  3.17  1993, shall continue to qualify for the delayed assessment 
  3.18  provisions under section 383C.78 for the duration of the period 
  3.19  provided in that section. 
  3.20     Sec. 2.  [EFFECTIVE DATE.] 
  3.21     Section 1 is effective for taxes payable in 1996 and the 
  3.22  nine subsequent years.