Minnesota Session Laws - 1991, Regular Session

  

                         Laws of Minnesota 1991 

                         CHAPTER 18-H.F.No. 13 
           An act relating to taxation; providing that property 
          owned by certain members of the military will be 
          withheld from sale as tax-forfeited property; allowing 
          an extension to file income tax returns and property 
          tax refund claims for national guard and reserve 
          members who are called to active duty; providing 
          filing extensions for individuals who performed 
          services in Operation Desert Shield; providing for 
          early payment of interest on refunds; amending 
          Minnesota Statutes 1990, sections 281.273; and 
          289A.39, subdivision 1. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
     Section 1.  Minnesota Statutes 1990, section 281.273, is 
amended to read: 
    281.273 [SERVICE OF NOTICE OF EXPIRATION OF TIME OF 
REDEMPTION ON LANDS IN WHICH OWNED BY PERSONS IN MILITARY 
SERVICE ARE INTERESTED.] 
    Whenever the When a county sheriff of any county serves 
notice of expiration of the time for redemption of any parcel of 
real property from delinquent taxes thereon upon any occupant of 
any such the real property, the sheriff shall inquire of such 
the occupant and otherwise as the sheriff may deem proper 
whether such the real property was owned and occupied for 
dwelling, professional, business or agricultural purposes by a 
person in the military service of the United States as defined 
in the Soldiers' and Sailors' Civil Relief Act of 1940, as 
amended, or the person's dependents at the commencement of the 
period of military service and is still occupied for such 
purposes by the person's dependents or employees.  On finding 
that such the real property is so owned and occupied, the 
sheriff shall make a certificate thereof to the county auditor, 
setting forth the description of the property, the name of the 
owner, the particulars of the owner's military service so far as 
ascertained or claimed, the name of the present occupant and 
relationship to the owner, and the names and addresses of the 
persons of whom the sheriff made inquiry.  Such The certificate 
shall be filed with the county auditor and shall be prima facie 
evidence of the facts therein stated.  If the real property, 
described in any such the certificate becomes forfeited to the 
state, it shall be withheld from sale or conveyance as 
tax-forfeited property in accordance with and subject to the 
provisions of the Soldiers' and Sailors' Civil Relief Act of 
1940, as amended, but except that the requirement in United 
States Code, title 50, section 560, that the property be 
occupied by the dependent or employee of the person in military 
service does not apply.  The period of withholding from sale or 
conveyance shall be no longer than is required by said that act 
or acts amendatory thereof or supplementary thereto.  If upon 
further investigation the sheriff finds at any time that any 
such the certificate is erroneous in any particular, the sheriff 
shall file a supplemental certificate referring to the matter in 
error and stating the facts as found.  Such The supplemental 
certificate shall be prima facie evidence of the facts therein 
stated, and shall supersede any prior certificate so far as in 
conflict therewith.  If it appears from such the supplemental 
certificate that the owner of the real property affected is not 
entitled to have the same withheld from sale under the Soldiers' 
and Sailors' Civil Relief Act of 1940, as amended, the property 
shall not be withheld from sale further hereunder under this 
section.  
    Sec. 2.  Minnesota Statutes 1990, section 289A.39, 
subdivision 1, is amended to read: 
    Subdivision 1.  [EXTENSIONS FOR SERVICE MEMBERS.] (a) The 
limitations of time provided by this chapter and chapter 290 
relating to income taxes and chapter 271 relating to the tax 
court for filing returns, paying taxes, claiming refunds, 
commencing action thereon, appealing to the tax court from 
orders relating to income taxes, and appealing to the Supreme 
Court from decisions of the tax court relating to income taxes 
are extended, with respect to an individual, for the period 
during which the individual serves in the armed forces of the 
United States, or serves in support of the armed forces and as 
provided in section 7508 of the Internal Revenue Code of 1986, 
as amended through December 31, 1989, or serves in an area 
designated by the president as a combat zone or is hospitalized 
outside the United States as a result of injury received while 
serving in the combat during that time and for a further period 
of six months January 30, 1991.  
    (b) If a member of the national guard or reserves is called 
to active duty in the armed forces, the limitations of time 
provided by this chapter and chapters 290 and 290A relating to 
income taxes and claims for property tax refunds are extended by 
the following period of time: 
    (1) in the case of an individual whose active service is in 
the United States, six months; or 
    (2) in the case of an individual whose active service 
includes service abroad, the period of initial service plus six 
months. 
    Nothing in this paragraph reduces the time within which an 
act is required or permitted under paragraph (a). 
    (c) If an individual entitled to the benefit of paragraph 
(a) files a return during the period disregarded under paragraph 
(a), interest must be paid on an overpayment or refundable 
credit from the due date of the return, notwithstanding section 
289A.56, subdivision 2.  
    (d) The provisions of this subdivision apply to the spouse 
of an individual entitled to the benefits of this subdivision 
with respect to a joint return filed by the spouses.  
    Sec. 3.  [EFFECTIVE DATE.] 
    Section 1 is effective for notices served the day following 
final enactment of this act.  Section 2 is effective for taxable 
years beginning after December 31, 1989, and for claims for 
property tax refunds filed after August 15, 1990. 
    Presented to the governor April 3, 1991 
    Signed by the governor April 4, 1991, 12:00 p.m.