Subdivision 1. Payment of taxes and assessments on acquired property. In all eminent domain proceedings taxes and assessments imposed upon the acquired property shall be compensated for as provided by section 272.68, except the state Transportation Department, as the acquiring authority, shall pay all taxes, including all unpaid special assessments and future installments thereof, as provided in subdivision 2.
Subd. 2. Payment of taxes and assessments on property acquired by Department of Transportation. When the state Transportation Department acquires a fee interest in property before forfeiture, by any means, provision must be made to pay all taxes, including all unpaid special assessments and future installments thereof, unpaid on the property at the date of acquisition. For the purpose of this section, the date of acquisition shall be either the date on which the department enters into a written agreement to purchase the property or, in cases of condemnation, the date of acquisition shall be the date of the award of the court-appointed commissioners; except where the provisions of section 117.042 are exercised and apply, in which case the date of acquisition will be the date on which the state Transportation Department is entitled to take possession. Taxes lawfully levied shall not be abated. This subdivision shall not be construed to require the payment of accrued taxes and unpaid assessments on the acquired property which exceed the fair market value thereof. The state Transportation Department in acquiring property may make provisions for the apportionment of the taxes and unpaid assessments if less than a complete parcel or tract is acquired.
If such accrued taxes and unpaid assessments are not paid as hereinabove required, then the county auditor of the county in which the acquired property is located shall notify the commissioner of management and budget of the pertinent facts, and the commissioner of management and budget shall divert an amount equal to such accrued taxes and unpaid assessments from any funds which are thereafter to be distributed by the commissioner of management and budget to the state Transportation Department from the trunk highway fund, and shall pay over such diverted funds to the county treasurer of the county in which the acquired property is located in payment of such accrued taxes and unpaid assessments.
Subd. 3. Occupation of property after acquisition; leasing. If the state Transportation Department permits a person or business to occupy a property for a period of more than 120 days after the date of acquisition, the department shall thereafter charge a reasonable rental therefor in accordance with the provisions of section 161.23, subdivision 3.
1971 c 595 s 16; 1973 c 492 s 14; 1973 c 543 s 1; 1976 c 166 s 7; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
Structure Minnesota Statutes
Chapters 117 - 119 — Eminent Domain; Local Depositories And Investments
Section 117.012 — Preemption; Public Use Or Purpose.
Section 117.016 — Joint Acquisition Of Land.
Section 117.025 — Definitions.
Section 117.027 — Condemnation For Blight Mitigation And Contamination Remediation.
Section 117.031 — Attorney Fees.
Section 117.035 — Proceedings, By Whom Instituted.
Section 117.036 — Appraisal And Negotiation Requirements.
Section 117.041 — Entry For Survey Or Environmental Testing.
Section 117.0412 — Local Government Public Hearing Requirements.
Section 117.043 — Compelling Delivery Of Possession.
Section 117.045 — Compelling Acquisition In Certain Cases.
Section 117.054 — Copies Of Appraisal To Landowner.
Section 117.055 — Petition And Notice.
Section 117.065 — Notices Of Pendency And Abandonment; Required Recordings.
Section 117.075 — Hearing; Commissioners; Order For Taking.
Section 117.085 — Commissioners, Powers, Duties.
Section 117.086 — Noncontiguous Tracts, Treatment As Unit.
Section 117.087 — Prepayment Penalties; Damages.
Section 117.105 — Filing Of Report, Time, Failure To Report.
Section 117.115 — Report, Notice.
Section 117.125 — Deposit In Court.
Section 117.135 — Taxes And Assessments.
Section 117.145 — Appeal: Deadline, Notice, Service, Contents; By Other Parties.
Section 117.155 — Payments; Partial Payment Pending Appeal.
Section 117.165 — Jury Trials; Disclosure.
Section 117.175 — Trial, Burden Of Proof, Costs.
Section 117.184 — Compensation For Removal Of Legal Nonconforming Use.
Section 117.186 — Compensation For Loss Of Going Concern.
Section 117.187 — Minimum Compensation.
Section 117.188 — Limitations.
Section 117.189 — Public Service Corporation Exceptions.
Section 117.195 — Interest; Award, When Payable; Dismissal; Costs.
Section 117.205 — Final Certificate.
Section 117.21 — Easement May Include Snow Fences.
Section 117.215 — Estate Acquired.
Section 117.225 — Easement Discharge.
Section 117.226 — Right Of First Refusal.
Section 117.231 — Payment In Installments.
Section 117.232 — Direct Purchase.
Section 117.38 — Acquisition Of Land For Certain Purposes.
Section 117.39 — Proceedings Under Power Of Eminent Domain.
Section 117.40 — Municipality May Contest.
Section 117.41 — Conveyance, To Whom Made.
Section 117.47 — Permits; Licenses.
Section 117.471 — Easements Over Tax-forfeited Lands, Approval.
Section 117.48 — Crude Oil Pipeline Companies, Eminent Domain.
Section 117.51 — Cooperation With Federal Authorities; Reestablishment Costs Limit.
Section 117.52 — Uniform Relocation Assistance.
Section 117.521 — Waiver Of Relocation Benefits.
Section 117.53 — Authorization.
Section 117.54 — No Additional Damages Created.
Section 117.55 — Payments Not Considered For Public Assistance Purposes.
Section 117.56 — Inapplicability To Hazardous And Substandard Building Proceedings.