MN HF3373

Amends Minnesota Statutes 2009 Supplement, section 273.111, subdivision 9, to extend deadlines for properties withdrawing from the green acres program and establish new treatment rules.

Property valued under green acres program prior to May 29, 2008, that ceases to qualify and is withdrawn before August 15, 2010, is not subject to additional taxes for 2011 and thereafter.

Property that ceases to qualify after May 29, 2008, and is withdrawn between August 15, 2010, and August 15, 2011, is subject to additional taxes only for the last year of valuation under the program.

Property that ceases to qualify and is withdrawn between August 15, 2011, and August 15, 2012, is subject to additional taxes only for the last two years of valuation under the program.

Counties must repay property owners for any additional taxes collected under these provisions prior to April 3, 2009.