273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
Subdivision 1. Authority.
A city may establish, by ordinance, a program to encourage
redevelopment, provide for better utilization of commercial-industrial property, and eliminate
blighting influences by revoking the eligibility of individual commercial-industrial properties to
receive the credit authorized under section
273.1398, subdivision 4
. The program may revoke
eligibility of a property only if:
(1) the property has been vacant, as defined in subdivision 3, clause (1), (2), or (3), for three
or more consecutive years prior to the current assessment year; or
(2) the property has been vacant as defined under subdivision 3, clause (4), for five or more
consecutive years prior to the current assessment year.
Subd. 2. Minimum program requirements.
The program must provide:
(1) standards for determining whether a property is vacant;
(2) written assessment notice by the city or county to the property owner informing the
owner that the property's eligibility will be revoked;
(3) opportunity for the property owner to appeal the revocation at the local and county
board of appeal and equalization;
(4) timely notice to the county assessor of the property's eligibility revocation, or if the city
has a city assessor and the city assessor has revoked the property's eligibility; and
(5) any other provisions the city determines are necessary or appropriate to the operation of
the program to achieve its purposes.
Subd. 3. Definition of vacant.
A program established under this section may provide that a
property is vacant if the property is:
(1) condemned, dangerous, or having multiple building code violations;
(2) condemned and illegally occupied;
(3) either occupied or unoccupied, during which time the enforcement officer for the
municipality has issued multiple orders to correct nuisance conditions; or
(4) unoccupied and not utilized for a commercial or industrial purpose.
Subd. 4. Notice to property owner.
The municipality shall give notice to the property
owner stating that the property may cease to be eligible for the credit under section
, unless the property is occupied, the conditions in subdivision 3, clauses (1) to (3),
are remedied, and the property is used for a commercial or industrial purpose for at least 180 days
during the next 12-month period.
History: 1Sp2005 c 3 art 1 s 17