MN SF4173

Property owners with property subject to a special assessment by the Sauk River Watershed District in 2015 or 2019 are eligible for a refund equal to 10 percent of the property's share of the qualifying assessment.

Property owners must apply to the county assessor by December 15, 2020 to qualify for the refund.

For property owners on a multiyear payment plan, the county treasurer must annually refund 10 percent of the amount previously paid on the assessment, including interest, that has not yet been refunded.

The commissioner of revenue must reimburse counties for refund payments made under this section, with the amount annually appropriated from the general fund.

The section becomes effective the day following final enactment.