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SF 3354

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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A bill for an act
 relating to taxation; property; advancing the date for mailing out the property tax
statements; amending Minnesota Statutes 2004, section 276.04, subdivision 3.

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

Section 1.

Minnesota Statutes 2004, section 276.04, subdivision 3, is amended to read:


Subd. 3.

Mailing of tax statements.

The county treasurer shall mail to taxpayers
statements of their personal property taxes due not later than deleted text begin April 15 for property
taxes payable in 1990 anddeleted text end March 31 new text begin for property taxes payable in 2006, and February
28 new text end thereafter, except in the case of manufactured homes and sectional structures taxed
as personal property. Statements of the real property taxes due shall be mailed not later
than deleted text begin April 15 for property taxes payable in 1990 anddeleted text end March 31 new text begin for property taxes payable
in 2006, and February 28 new text end thereafter. The validity of the tax shall not be affected by
failure of the treasurer to mail the statement. The taxpayer is defined as the owner who
is responsible for the payment of the tax.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property tax statements for
property taxes payable in 2007 and thereafter.
 new text end