MN HF45

Amends Minnesota Statutes section 272.38, subdivision 1, to add an exception to the requirement that all property taxes must be paid before structures, timber, minerals, sand, gravel, peat, subsoil, or topsoil can be removed from land.

Allows county auditors to waive the tax payment requirement for structure removal if the auditor determines removal is in the public interest, including for health, safety, and well-being of the surrounding area.

Requires that waiving the tax payment requirement will not impair the collection of property taxes before the county auditor may authorize the exemption.

Becomes effective the day following final enactment.