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Minnesota Legislature

Office of the Revisor of Statutes

SF 1901

as introduced - 91st Legislature (2019 - 2020) Posted on 02/28/2019 03:25pm

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; state-assessed property; requiring the commissioner to issue
preliminary valuations by June 15; requiring the commissioner to provide an
explanatory statement and notice for certain settlements; amending Minnesota
Statutes 2018, sections 273.3711; 273.372, subdivisions 3, 5.

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

Section 1.

Minnesota Statutes 2018, section 273.3711, is amended to read:


273.3711 RECOMMENDED AND ORDERED VALUES.

For purposes of sections 273.33, 273.35, 273.36, 273.37, 273.371, and 273.372, all
new text begin preliminary new text endvalues not required to be listed and assessed by the commissioner of revenue
are recommended values. If the commissioner provides new text beginpreliminary new text endrecommended values,
the values must be certified to the auditor of each county in which the property is located
on or before deleted text beginAugust 1deleted text endnew text begin June 15new text end. If the commissioner determines that the certified
recommended value is in error the commissioner may issue a corrected certification on or
before deleted text beginOctoberdeleted text endnew text begin Augustnew text end 1. The commissioner may correct errors that are merely clerical in
nature until December 31.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2018, section 273.372, subdivision 3, is amended to read:


Subd. 3.

Notice.

Upon filing of any appeal deleted text beginin courtdeleted text endnew text begin under this sectionnew text end by a utility company
or railroad against the commissioner pursuant to this section, the commissioner shall give
notice by first class mail to new text begineach city and to new text endthe county auditor of each county where property
included in the petition is located.

Sec. 3.

Minnesota Statutes 2018, section 273.372, subdivision 5, is amended to read:


Subd. 5.

Agreement determining valuation.

new text begin(a) new text endWhen it appears to be in the best
interest of the statedeleted text begin,deleted text endnew text begin and affected local jurisdictions,new text end the commissioner may settle any matter
under consideration regarding an appeal filed under this section. The agreement must be in
writing and signed by the commissioner and the company or the company's authorized
representative. The agreement is final and conclusive, and except upon a showing of fraud,
malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the
matters agreed upon.

new text begin (b) In a final agreement reached under this subdivision, the commissioner must state the
basis upon which settlement is in the best interest of the state and affected local jurisdictions.
new text end

new text begin (c) Within ten days of reaching the final agreement described in this subdivision, the
commissioner must provide a copy of the final written agreement to each city and to the
county auditor of each county and each city where property included in the appeal is located.
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