language to be deleted (2) new language
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 OFEXPIRATION OF TIME OF REDEMPTION ON LANDS IN WHICHOWNED BY PERSONS IN MILITARY SERVICE ARE INTERESTED.] Whenever theWhen a county sheriff of any countyserves notice of expiration of the time for redemption of any parcel of real property from delinquent taxes thereonupon any occupant of any suchthe real property, the sheriff shall inquire of suchthe occupant and otherwise as the sheriff may deem proper whether suchthe 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 suchthe real property is so owned and occupied, the sheriff shall make a certificate thereofto 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. SuchThe certificate shall be filed with the county auditor and shall be prima facie evidence of the facts thereinstated. If the real property ,described in any suchthe 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, butexcept 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 saidthat act or acts amendatory thereof or supplementary thereto. If upon further investigation the sheriff finds at any time that any suchthe 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. SuchThe supplemental certificate shall be prima facie evidence of the facts thereinstated, and shall supersede any prior certificate so far as in conflict therewith. If it appears from suchthe 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 hereunderunder 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 andas 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 monthsJanuary 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.