as introduced - 91st Legislature (2019 - 2020) Posted on 03/10/2020 09:02am
A bill for an act
relating to taxes; property and local; providing refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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For purposes of this section, "qualifying assessment" means
a special assessment assessed by the Sauk River Watershed District in 2015 or 2019.
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(a) A property owner who owns property subject to a qualifying
assessment is eligible for a refund as determined under this section. The refund is equal to
ten percent of the property's share of a qualifying assessment. To qualify for a refund, a
property owner must apply to the assessor by December 15, 2020. After the county assessor
has verified that the applicant qualifies for a refund, the county treasurer must then issue
the refund. If the property owner established a multiyear payment plan to make payments
on a qualifying assessment, the treasurer must annually refund ten percent of the amount
previously paid on the assessment, including interest, that has not been refunded.
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(b) The commissioner of revenue must reimburse counties for payments made under
this section. The amount required is annually appropriated from the general fund to the
commissioner of revenue.
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This section is effective the day following final enactment.
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