1.1 	A bill for an act
1.2 	relating to taxation; allowing for payment of property tax refunds to counties 
1.3 	when property taxes are delinquent;amending Minnesota Statutes 2006, section 
1.4 	290A.10.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 290A.10, is amended to read:
1.7 	290A.10 PROOF OF TAXES PAID.
1.8 		Subdivision 1.Generally. Every claimant who files a claim for relief for property 
1.9 	taxes payable shall include with the claim a property tax statement or a reproduction 
1.10 	thereof in a form deemed satisfactory by the commissioner of revenue indicating that 
1.11 	there are no delinquent property taxes on the homestead. Indication on the property tax 
1.12 	statement from the county treasurer that there are no delinquent taxes on the homestead 
1.13 	shall be sufficient proof. Taxes included in a confession of judgment under section 279.37
1.14 	shall not constitute delinquent taxes as long as the claimant is current on the payments 
1.15 	required to be made under section 279.37. 
1.16 		Subd. 2.Delinquent taxes. The governing body of a county may, by resolution, 
1.17 	allow claimants who would otherwise qualify for a refund, except for a property tax 
1.18 	delinquency on the homestead under sections 279.02 and 279.03, to be eligible for 
1.19 	the refund, but only if the refund is sent by electronic payment to the county where 
1.20 	the homestead on which property taxes are delinquent is located, to be applied to the 
1.21 	claimant's delinquent taxes under section 280.39.

1.22 	EFFECTIVE DATE. This section is effective for claims based on taxes payable in 
1.23 	2009 and thereafter.