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HF 3403

as introduced - 89th Legislature (2015 - 2016) Posted on 03/21/2016 01:51pm

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

Engrossments
Introduction Posted on 03/21/2016

Current Version - as introduced

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A bill for an act
 relating to taxation; property; requiring the state to pay the costs of property
tax judgments against state-assessed property; appropriating money; amending
Minnesota Statutes 2014, section 278.12.

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

Section 1.

Minnesota Statutes 2014, section 278.12, is amended to read:


278.12 REFUNDS OF OVERPAYMENT.

new text begin (a) new text end If 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 end new 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 thereof within 30 days.
In the case of a judgment relative to any other property,new text end upon filing a copy deleted text begin thereofdeleted text end new text begin of the
judgmentnew text end with 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) A sum 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, 2016.
 new text end