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Minnesota Legislature

Office of the Revisor of Statutes

SF 1708

as introduced - 91st Legislature (2019 - 2020) Posted on 02/25/2019 03:49pm

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

Current Version - as introduced

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A bill for an act
relating to taxation; property; requiring state to pay costs of property tax judgments
against state-assessed property; appropriating money; amending Minnesota Statutes
2018, section 278.12.

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

Section 1.

Minnesota Statutes 2018, section 278.12, is amended to read:


278.12 REFUNDS OF OVERPAYMENT.

new text begin (a) new text endIf upon final determination the petitioner has paid more than the amount so determined
to be due, judgment shall be entered in favor of the petitioner for such excessdeleted text begin, anddeleted text endnew text begin. In the
case of a petition under section 273.372, relative to property value determined by the
commissioner of revenue, the petitioner may file a copy of the judgment with the
commissioner of revenue, who must issue a warrant for payment of the judgment within 30
days. In the case of a judgment relative to all other property,
new text end upon filing a copy deleted text beginthereofdeleted text end new text beginof
the judgment
new text endwith the county auditornew text begin,new text end the auditor shall forthwith draw a warrant upon the
county treasurer for the payment thereof; provided that, with the consent of the petitioner,
the county auditor may, in lieu of drawing such warrant, issue to the petitioner a certificate
stating the amount of such judgment, which amount may be used to apply upon any taxes
due or to become due for the taxing district or districts whose taxes or assessments are
reduced, or their successors in the event of a reorganization or reincorporation of any such
taxing district. In the event the auditor shall issue a warrant for refund or certificates, the
amount thereof shall be charged to the state and other taxing districts in proportion to the
amount of their respective taxes included in the levy and deduct the same in the subsequent
distribution of any tax proceeds to the state or such taxing districts, and upon receiving any
such certificate in payment of other taxes, the amount thereof shall be distributed to the
state and other taxing districts in proportion to the amount of their respective taxes included
in the levy; provided that if in the judgment the levy of one or more of the districts be found
to be illegal, to the extent that the tax so levied is reduced on account of the illegal levies,
the amount to be charged back shall be charged to the districts and the amount thereof
deducted from any distributions thereafter made to them.

new text begin (b) An amount sufficient to make the payments required to be made by the commissioner
of revenue under paragraph (a) is annually appropriated from the general fund to the
commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for judgments entered after May 31,
2019.
new text end