1.1 	A bill for an act
1.2 	relating to taxation; property; advancing the date for mailing out the property tax 
1.3 	statements; amending Minnesota Statutes 2004, section 276.04, subdivision 3.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2004, section 276.04, subdivision 3, is amended to read:
1.6 		Subd. 3.Mailing of tax statements. The county treasurer shall mail to taxpayers 
1.7 	statements of their personal property taxes due not later than ~~April 15 for property~~ 
1.8 	~~taxes payable in 1990 and~~ March 31 for property taxes payable in 2006, and February 
1.9 	28 thereafter, except in the case of manufactured homes and sectional structures taxed 
1.10 	as personal property. Statements of the real property taxes due shall be mailed not later 
1.11 	than ~~April 15 for property taxes payable in 1990 and~~ March 31 for property taxes payable 
1.12 	in 2006, and February 28 thereafter. The validity of the tax shall not be affected by 
1.13 	failure of the treasurer to mail the statement. The taxpayer is defined as the owner who 
1.14 	is responsible for the payment of the tax.

1.15 	EFFECTIVE DATE. This section is effective for property tax statements for 
1.16 	property taxes payable in 2007 and thereafter.