2004 Minnesota Statutes

     117.135 Taxes and assessments. 

    Subdivision 1.    Payment of taxes and assessments on acquired 
 property.  In all eminent domain proceedings taxes and 
 assessments imposed upon the acquired property shall be 
 compensated for as provided by section 272.68, except the state 
 Transportation Department, as the acquiring authority, shall pay 
 all taxes, including all unpaid special assessments and future 
 installments thereof, as provided in subdivision 2.  

    Subd. 2.    Payment of taxes and assessments on property acquired 
 by Department of Transportation.  When the state Transportation 
 Department acquires 
 a fee interest in property before forfeiture, by any means, 
 provision must be made to pay all taxes, including all unpaid 
 special assessments and future installments thereof, unpaid on 
 the property at the date of acquisition.  For the purpose of 
 this section, the date of acquisition shall be either the date 
 on which the department enters into a written agreement to 
 purchase the property or, in cases of condemnation, the date of 
 acquisition shall be the date of the award of the 
 court-appointed commissioners; except where the provisions of 
 section 117.042 are exercised and apply, in which case the date 
 of acquisition will be the date on which the state 
 Transportation Department is entitled to take possession.  Taxes 
 lawfully levied shall not be abated.  This subdivision shall not 
 be construed to require the payment of accrued taxes and unpaid 
 assessments on the acquired property which exceed the fair 
 market value thereof.  The state Transportation Department in 
 acquiring property may make provisions for the apportionment of 
 the taxes and unpaid assessments if less than a complete parcel 
 or tract is acquired.  

    If such accrued taxes and unpaid assessments are not paid 
 as hereinabove required, then the county auditor of the county 
 in which the acquired property is located shall notify the 
 commissioner of finance of the pertinent facts, and the 
 commissioner of finance shall divert an amount equal to such 
 accrued taxes and unpaid assessments from any funds which are 
 thereafter to be distributed by the commissioner of finance to 
 the state Transportation Department from the trunk highway fund, 
 and shall pay over such diverted funds to the county treasurer 
 of the county in which the acquired property is located in 
 payment of such accrued taxes and unpaid assessments.  

    Subd. 3.    Occupation of property after acquisition; leasing.  
 If the state Transportation Department permits a 
 person or business to occupy a property for a period of more 
 than 120 days after the date of acquisition, the department 
 shall thereafter charge a reasonable rental therefor in 
 accordance with the provisions of section 161.23, subdivision 3. 

    HIST: 1971 c 595 s 16; 1973 c 492 s 14; 1973 c 543 s 1; 1976 c 
 166 s 7; 2003 c 112 art 2 s 50