Bill Text: MN SF2684 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Divided lands net tax capacity calculation rules expansion for counties
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-03-17 - Referred to Taxes [SF2684 Detail]
Download: Minnesota-2013-SF2684-Introduced.html
1.2relating to taxation; property; modifying rules for calculation of net tax capacity
1.3for divided lands;amending Minnesota Statutes 2012, section 272.162.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 272.162, is amended to read:
1.6272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.
1.7 Subdivision 1. Conditions restricting transfer. When a deed or other instrument
1.8conveying a parcel of land is presented to the county auditor for transfer or division under
1.9sections272.12 ,
272.16 , and
272.161 , the auditor shall not transfer or divide the land or its
1.10net tax capacity in the official records and shall not certify the instrument as provided in
1.11section272.12 , if:
1.12(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;
1.13(b) The part conveyed appears within the area of application of municipal
1.14subdivision or county regulations adopted and filed under section462.36, subdivision
1.151 or section 394.35; and
1.16(c) The part conveyed is part of or constitutes a subdivision as defined in section
1.17394.25, subdivision 7, paragraph (a), or462.352, subdivision 12 .
1.18 Subd. 2. Conditions allowing transfer. Notwithstanding the provisions of
1.19subdivision 1, the county auditor may transfer or divide the land and its net tax capacity
1.20and may certify the instrument if the instrument contains a certification by the clerk of
1.21the municipality or designated county planning official:
1.22(a) that the municipality's or county's subdivision regulations do not apply;
1.23(b) that the subdivision has been approved by the governing body of the municipality
1.24 or county; or
2.1(c) that the restrictions on the division of taxes and filing and recording have been
2.2waived by resolution of the governing body of the municipality or county in the particular
2.3case because compliance would create an unnecessary hardship and failure to comply
2.4would not interfere with the purpose of the regulations.
2.5If any of the conditions for certification by the municipality or county as provided
2.6in this subdivision exist and the municipality or county does not certify that they exist
2.7within 24 hours after the instrument of conveyance has been presented to the clerk of
2.8the municipality or designated county planning official, the provisions of subdivision 1
2.9do not apply.
2.10If an unexecuted instrument is presented to the municipality or county and any of the
2.11conditions for certification by the municipality or county as provided in this subdivision
2.12exist, the unexecuted instrument must be certified by the clerk of the municipality or
2.13the designated county planning official.
2.14 Subd. 3. Applicability of restrictions. This section does not apply to the exceptions
2.15set forth in section272.12 .
2.16This section applies only to land within municipalities or counties which choose to be
2.17governed by its provisions. A municipality or county may choose to have this section apply
2.18to the property within its boundaries by filing a certified copy of a resolution of its governing
2.19body making that choice with the auditor and recorder of the county in which it is located.
2.20EFFECTIVE DATE.This section is effective the day following final enactment.
1.3for divided lands;amending Minnesota Statutes 2012, section 272.162.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 272.162, is amended to read:
1.6272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.
1.7 Subdivision 1. Conditions restricting transfer. When a deed or other instrument
1.8conveying a parcel of land is presented to the county auditor for transfer or division under
1.9sections
1.10net tax capacity in the official records and shall not certify the instrument as provided in
1.11section
1.12(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;
1.13(b) The part conveyed appears within the area of application of municipal
1.14subdivision or county regulations adopted and filed under section
1.151
1.16(c) The part conveyed is part of or constitutes a subdivision as defined in section
1.17394.25, subdivision 7, paragraph (a), or
1.18 Subd. 2. Conditions allowing transfer. Notwithstanding the provisions of
1.19subdivision 1, the county auditor may transfer or divide the land and its net tax capacity
1.20and may certify the instrument if the instrument contains a certification by the clerk of
1.21the municipality or designated county planning official:
1.22(a) that the municipality's or county's subdivision regulations do not apply;
1.23(b) that the subdivision has been approved by the governing body of the municipality
1.24 or county; or
2.1(c) that the restrictions on the division of taxes and filing and recording have been
2.2waived by resolution of the governing body of the municipality or county in the particular
2.3case because compliance would create an unnecessary hardship and failure to comply
2.4would not interfere with the purpose of the regulations.
2.5If any of the conditions for certification by the municipality or county as provided
2.6in this subdivision exist and the municipality or county does not certify that they exist
2.7within 24 hours after the instrument of conveyance has been presented to the clerk of
2.8the municipality or designated county planning official, the provisions of subdivision 1
2.9do not apply.
2.10If an unexecuted instrument is presented to the municipality or county and any of the
2.11conditions for certification by the municipality or county as provided in this subdivision
2.12exist, the unexecuted instrument must be certified by the clerk of the municipality or
2.13the designated county planning official.
2.14 Subd. 3. Applicability of restrictions. This section does not apply to the exceptions
2.15set forth in section
2.16This section applies only to land within municipalities or counties which choose to be
2.17governed by its provisions. A municipality or county may choose to have this section apply
2.18to the property within its boundaries by filing a certified copy of a resolution of its governing
2.19body making that choice with the auditor and recorder of the county in which it is located.
2.20EFFECTIVE DATE.This section is effective the day following final enactment.
