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SF 1396

as introduced - 90th Legislature (2017 - 2018) Posted on 02/24/2017 09:23am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
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A bill for an act
relating to taxation; modifying restrictions on land transfer or division; amending
Minnesota Statutes 2016, section 272.162.

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

Section 1.

Minnesota Statutes 2016, section 272.162, is amended to read:


272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.

Subdivision 1.

Conditions restricting transfer.

When a deed or other instrument
conveying a parcel of land is presented to the county auditor for transfer or division under
sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its
net tax capacity in the official records and shall not certify the instrument as provided in
section 272.12, if:

(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;

(b) The part conveyed appears within the area of application of municipal new text beginor countynew text end
subdivision regulations adopted and filed under new text beginsection 394.35 or new text endsection 462.36, subdivision
1
; and

(c) The part conveyed is part of or constitutes a subdivision as defined in section 462.352,
subdivision 12
.

Subd. 2.

Conditions allowing transfer.

new text begin(a) new text endNotwithstanding the provisions of subdivision
1, the county auditor may transfer or divide the land and its net tax capacity and may certify
the instrument if the instrument contains a certification by the clerk of the municipalitynew text begin or
designated county planning official
new text end:

deleted text begin (a)deleted text endnew text begin (1)new text end that the municipality'snew text begin or county'snew text end subdivision regulations do not apply;

deleted text begin (b)deleted text endnew text begin (2)new text end that the subdivision has been approved by the governing body of the municipalitynew text begin
or county
new text end; or

deleted text begin (c)deleted text endnew text begin (3)new text end that the restrictions on the division of taxes and filing and recording have been
waived by resolution of the governing body of the municipality new text beginor county new text endin the particular
case because compliance would create an unnecessary hardship and failure to comply would
not interfere with the purpose of the regulations.

new text begin (b) new text endIf any of the conditions for certification by the municipalitynew text begin or countynew text end as provided
in this subdivision exist and the municipalitynew text begin or countynew text end does not certify that they exist within
24 hours after the instrument of conveyance has been presented to the clerk of the
municipalitynew text begin or designated county planning officialnew text end, the provisions of subdivision 1 do not
apply.

new text begin (c) new text endIf an unexecuted instrument is presented to the municipality new text beginor county new text endand any of
the conditions for certification by the municipality new text beginor county new text endas provided in this subdivision
exist, the unexecuted instrument must be certified by the clerk of the municipalitynew text begin or the
designated county planning official
new text end.

Subd. 3.

Applicability of restrictions.

new text begin(a) new text endThis section does not apply to the exceptions
set forth in section 272.12.

new text begin (b) new text endThis section applies only to land within municipalities new text beginor counties new text endwhich choose to
be governed by its provisions. A municipality new text beginor county new text endmay choose to have this section
apply to the property within its boundaries by filing a certified copy of a resolution of its
governing body making that choice with the auditor and recorder of the county in which it
is located.

new text begin EFFECTIVE DATE. new text end

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