1.1.................... moves to amend H.F. No. 12, the first engrossment, as follows:
1.2Page 3, line 1, delete everything after "
is"
1.3Page 3, line 2, delete the new language and insert "
withdrawn or no longer qualifies"
1.4Page 3, line 27, strike "Upon"
1.5Page 3, line 28, delete the new language
1.6Page 3, line 29, delete the new language
1.7Page 3, line 29, strike ", the land"
1.8Page 3, line 29, before "shall" insert "
When real property which is being or has
1.9been valued and assessed under this section no longer qualifies under subdivision 2,
1.10the portion no longer qualifying"
1.11Page 4, line 19, delete "
regarded" and insert "
allowed to apply"
1.12Page 4, delete lines 22 to 27 and insert:
1.13"
(c) If additional taxes, as defined under Minnesota Statutes, section 273.111,
1.14subdivision 9, have been paid by a property owner prior to the effective date of this
1.15paragraph for property being enrolled or reenrolled under paragraph (a) or (b), the county
1.16must repay the property owner in the manner prescribed by the commissioner of revenue.
1.17EFFECTIVE DATE.Paragraphs (a) and (b) are effective for taxes payable in 2012
1.18and thereafter. Paragraph (c) is effective the day following final enactment."