1998 Minnesota Statutes

     273.1315 Certification of 1b property. 

    Any property owner seeking classification and assessment of 
 the owner's homestead as class 1b property pursuant to section 
 273.13, subdivision 22, paragraph (b), clause (2) or (3), shall 
 file with the commissioner of revenue for each assessment year a 
 1b homestead declaration, on a form prescribed by the 
 commissioner.  The declaration shall contain the following 
 information:  

    (a) the information necessary to verify that the property 
 owner or the owner's spouse satisfies the requirements of 
 section 273.13, subdivision 22, paragraph (b), clause (2) or 
 (3), for 1b classification; 

    (b) the property owner's household income, as defined in 
 section 290A.03, for the previous calendar year; and 

    (c) any additional information prescribed by the 
 commissioner.  

    The declaration shall be filed on or before March 1 of each 
 year to be effective for property taxes payable during the 
 succeeding calendar year.  The declaration and any supplementary 
 information received from the property owner pursuant to this 
 section shall be subject to chapter 270B.  

    The commissioner shall provide to the assessor on or before 
 April 1 a listing of the parcels of property qualifying for 1b 
 classification.  

    HIST: 1983 c 342 art 2 s 20; 1984 c 522 s 4; 1Sp1985 c 14 art 
 4 s 61; 1986 c 444; 1988 c 719 art 5 s 20,82,83; 1990 c 426 art 
 1 s 36