SF 24

as introduced - 91st Legislature, 2020 3rd Special Session (2020 - 2020) Posted on 08/13/2020 08:59am

A bill for an act
relating to taxation; property; providing limited waiver of requirement that property
taxes be paid prior to removal of structures.

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

Section 1. new text begin 2020 WAIVER; TAXES TO BE PAID PRIOR TO REMOVAL OF
STRUCTURE.
new text end

new text begin Notwithstanding Minnesota Statutes, section 272.38, subdivision 1, or any other law to
the contrary, if the county auditor determines that removal of a structure is in the public
interest, including the health, safety, and well-being of the surrounding area, and that removal
will not impair the collection of property taxes, the county auditor may allow the removal
of a structure on property when all taxes assessed against such tract and due and payable
have not been fully paid and discharged, if that the county determines that the property was
damaged or destroyed by arson or vandalism by someone other than the owner between
May 25, 2020, and June 8, 2020. Waiving the requirements of Minnesota Statutes, section
272.38, subdivision 1, shall not be considered a waiver or forgiveness of the total property
taxes assessed and due and payable on the property for taxes payable in 2020.
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