Minnesota Legislature
SF 580
as introduced - 93rd Legislature (2023 - 2024) Posted on 10/25/2023 10:28am
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A bill for an act
relating to taxation; property; modifying requirements for service of a petition;
amending Minnesota Statutes 2022, section 278.01, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2022, section 278.01, subdivision 1, is amended to read:
Subdivision 1.
Determination of validity.
(a) Any person having personal property, or
any estate, right, title, or interest in or lien upon any parcel of land, who claims that such
property has been partially, unfairly, or unequally assessed in comparison with other property
in the (1) city, or (2) county, or (3) in the case of a county containing a city of the first class,
the portion of the county excluding the first class city, or that the parcel has been assessed
at a valuation greater than its real or actual value, or that the tax levied against the same is
illegal, in whole or in part, or has been paid, or that the property is exempt from the tax so
levied, may have the validity of the claim, defense, or objection determined by the district
court of the county in which the tax is levied or by the Tax Court bynew text begin personallynew text end serving one
copy of a petition for such determination upon the county auditordeleted text begin , one copy on the county
attorney, one copy on the county treasurer, and three copies on the county assessor. The
county assessor shall immediately forward one copy of the petition to the appropriate
governmental authority in a home rule charter or statutory city or town in which the property
is located if that city or town employs its own certified assessor. A copy of the petition shall
also be forwarded by the assessor to the school board of the school district in which the
property is locateddeleted text end .new text begin The county auditor may waive personal service of a petition by: (i)
agreeing to accept service through an alternative service method; (ii) designating an
alternative service method on its website; or (iii) acknowledging receipt of a petition served
through an alternative service method. An alternative service method includes but is not
limited to service by email or by an electronic upload to a website designated by the county.
Service may be made by any person, including a party to the action.
new text end
(b) deleted text begin In counties where the office of county treasurer has been combined with the office
of county auditor, the county may elect to require the petitioner to serve the number of
copies as determined by the county.deleted text end new text begin Within 30 days after a petition is served and filed, the
county auditor must provide a copy of the petition, if a copy has not already been provided,
to the county assessor, county treasurer, and the county attorney.new text end The county assessor shall
immediately forward one copy of the petition to the appropriate governmental authority in
a home rule charter or statutory city or town in which the property is located if that city or
town employs its own certified assessor.new text begin On or before the first day of July, the county auditor
must sendnew text end a list of petitioned propertiesdeleted text begin , includingdeleted text end new text begin to the school board of the school district
in which the property is located. The list must includenew text end the name of the petitioner, the
identification number of the property, and the estimated market valuedeleted text begin , shall be sent on or
before the first day of July by the county auditor/treasurer to the school board of the school
district in which the property is locateddeleted text end new text begin of the propertynew text end .
(c) For all counties, the petitioner must file deleted text begin the copies withdeleted text end new text begin a copy of the petition andnew text end
proof of servicedeleted text begin ,deleted text end new text begin of the petitionnew text end in the office of the court administrator of the district court
on or before April 30 of the year in which the tax becomes payable. A petition for
determination under this section may be transferred by the district court to the Tax Court.
An appeal may also be taken to the Tax Court under chapter 271 at any time following
receipt of the valuation notice that county assessors or city assessors having the powers of
a county assessor are required by section 273.121 to send to persons whose property is to
be included on the assessment roll that year, but prior to May 1 of the year in which the
taxes are payable.