Source: https://www.revisor.mn.gov/statutes/?id=273.114&year=2010
Timestamp: 2015-11-28 18:27:58
Document Index: 407963151

Matched Legal Cases: ['art 17', 'art 1', 'art 1', 'art 1', 'art 2', 'art 2', 'art 2', 'art 2', 'art 1']

273.114 - 2010 Minnesota Statutes
Print 2010 Minnesota StatutesProperty TaxesChapter 273Section 273.114
273.113273.115
About Minnesota Statutes2010 Statutes New, Amended or Repealed2010 Statutes Topics (Index)Chapter 273
Full Chapter TextSection 273.114
2013 Subd. 6 Amended 2013 c 143 art 17 s 8
2011 Subd. 1 Repealed 2011 c 13 s 8
2011 Subd. 2 Amended 2011 c 13 s 2
2011 Subd. 5 Amended 2011 c 13 s 3
2011 Subd. 6 Amended 2011 c 13 s 4
2010 Subd. 1 Amended 2010 c 389 art 1 s 7
2010 Subd. 2 Amended 2010 c 389 art 1 s 8
2010 Subd. 5 Amended 2010 c 389 art 1 s 9
2009 273.114 New 2009 c 12 art 2 s 5
2009 Subd. 2 Amended 2009 c 88 art 2 s 43
273.114 RURAL PRESERVE PROPERTY TAX PROGRAM.
(b) "Conservation assessment plan" means a written document approved by the soil and water conservation district providing a framework for site-specific healthy, productive, and sustainable conservation resources. A conservation assessment plan must include at least the following:
(1) conservation goals for the land;
(2) a United States Department of Agriculture field map;
(c) The Board of Water and Soil Resources shall develop and distribute guidance for conservation assessment plan preparation and approval.
Class 2a or 2b property that had been assessed under Minnesota Statutes 2006, section 273.111, or that is part of an agricultural homestead under Minnesota Statutes, section 273.13, subdivision 23, paragraph (a), is entitled to valuation and tax deferment under this section if:
(4) there are no delinquent property taxes on the land; and
(5) the property is not also enrolled for valuation and deferment under section 273.111 or 273.112, or chapter 290C or 473H.
Subd. 3.Determination of value.
Subd. 4.Separate determination of market value and tax.
Subd. 5.Application and covenant agreement.
Subd. 6.Additional taxes.
Subd. 7.Lien.
Subd. 8.Special local assessments.
The payment of special local assessments levied after June 1, 2011, for improvements made to any real property described in subdivision 1 together with the interest thereon shall, on timely application as provided in subdivision 6, be deferred as long as the property meets the conditions contained in this section. If special assessments against the property have been deferred pursuant to this subdivision, the governmental unit shall file with the county recorder in the county in which the property is located a certificate containing the legal description of the affected property and of the amount deferred. When the property no longer qualifies under subdivision 1, all deferred special assessments plus interest shall be payable in equal installments spread over the time remaining until the last maturity date of the bonds issued to finance the improvement for which the assessments were levied. If the bonds have matured, the deferred special assessments plus interest shall be payable within 90 days. The provisions of section 429.061, subdivision 2, apply to the collection of these installments. A penalty shall not be levied on these special assessments if timely paid. This subdivision does not apply to special assessments levied at any time by a county or district court under chapter 116A or by a watershed district under chapter 103D.
History: 2009 c 12 art 2 s 5; 2009 c 88 art 2 s 43; 2010 c 389 art 1 s 7-9
NOTE: This section, as added by Laws 2009, chapter 12, article 2, section 5, is effective for deferred taxes payable in 2012, and thereafter. Laws 2009, chapter 12, article 2, section 5, the effective date.