NOTICE OF SUBMISSION OF RULES PROPOSED FOR ADOPTION WITHOUT A PUBLIC HEARING TO THE OFFICE OF ADMINISTRATIVE HEARINGS
Amendments to Rules Referencing Property Tax Data Submissions, Minnesota Rules, parts 8106.0700 and 8106.0800;
Revisor’s ID Number R-04629.
TO: ALL INTERESTED PERSONS
In accordance with Minnesota Statutes, section 14.388, subdivision 2, this Notice is being sent to all persons who have registered their name with the agency under Minnesota Statutes, section 14.14, subdivision 1a. This notice is also posted on the website of the Department of Revenue.
The Department is using the good cause exemption process under Minnesota Statutes, section 14.388, subdivision 1, clause (3), as authority for proposing the rule amendments cited above.
PLEASE TAKE NOTICE that the above-cited proposed rule amendments will be submitted to the Office of Administrative Hearings on the date of this notice, February 3, 2020. A copy of the proposed rule changes is attached to this notice.
Also attached is the “Findings & Statement of Supporting Reasons,” which explain why the rule amendments qualify for the good cause exemption from rulemaking. The same “Findings & Statement of Supporting Reasons” was incorporated by reference into the Commissioner’s proposed order adopting the rule, which was submitted to the Office of Administrative Hearings.
All interested persons have five business days after the date of this notice to submit comments to the Office of Administrative Hearings via its eComments website at http://minnesotaoah.granicusideas.com/discussions or via its mailing address at 600 N. Robert Street, P.O. Box 64620, St. Paul, MN 55164-64620. To be considered, comments must be received by the Office of Administrative Hearings no later than 4:30 p.m. on February 10, 2020.
The agency contact person is Chelsea Griffin, Department of Revenue, 600 N. Robert St., St. Paul, MN 55146-2220, (651) 556-6101, chelsea.griffin@state.mn.us. Please contact this agency contact person with questions about this proposed rulemaking or for a special accommodation.
Signed by: Chelsea Griffin, Esq., Appeals and Legal Services Division
February 3, 2020
FINDINGS & STATEMENT OF SUPPORTING REASONS
I. Background
The 2019 tax bill (2019 Minnesota Laws, 1st Special Session, chapter 6) amended Minnesota Statutes, section 270C.85, subdivision 2, to clarify that the commissioner of revenue may collect property tax data at the parcel level or higher in the time, form, and manner as the commissioner may prescribe. This method of collection is consistent with property tax data collection under the Property Record Information System of Minnesota (PRISM). Sections of statute that referenced abstract-level property tax data were also amended to cross-reference Minnesota Statutes, section 270C.85, subdivision 2.
The proposed amendments to Minnesota Rules, Chapter 8106, bring the Chapter 8106 rules into conformity with these statutory changes.
II. Amendments Exempt Because They Reflect Statutory Change
Minnesota Statutes, section 14.388, subdivision 1, clause (3), provides a good cause exemption to the regular rulemaking process for amendments that “incorporate specific changes set forth in applicable statutes when no interpretation of law is required.”
The following proposed amendments qualify for the good cause exemption because they bring Chapter 8106 into conformity with statutory change:
- Minnesota Rules, part 8106.0700, subpart 3, is being amended to reflect statutory change consistent with the cross-reference changes to property tax data submissions that occurred in the 2019 tax bill. The proposed amendments remove references to the abstracts of assessment, which are no longer filed by the counties to the commissioner under PRISM. Language is inserted which refers to property tax information reported to the commissioner of revenue under Minnesota Statutes, section 270C.85, subdivision 2, clause (4).
- Minnesota Rules, part 8106.0800, subpart 2, is being amended to reflect statutory change consistent with the cross-reference changes to property tax data submissions that occurred in the 2019 tax bill. The proposed amendments remove references to the State Board of Equalization abstract of market value, which is no longer filed by the counties to the commissioner under the PRISM. Language is inserted which refers to property tax information reported to the commissioner of revenue under Minnesota Statutes, section 270C.85, subdivision 2, clause (4).
