2006 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.
History: 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