Source: https://www.revisor.mn.gov/statutes/2019/cite/276.04
Timestamp: 2020-01-26 19:43:33
Document Index: 766174961

Matched Legal Cases: ['art 4', 'art 1', 'art 14', 'art 6', 'art 2', 'art 15', 'art 2', 'art 13', 'art 1', 'art 1', 'art 3', 'art 4', 'art 3', 'art 5', 'art 14', 'art 4', 'art 3', 'art 1', 'art 16', 'art 4', 'art 5', 'art 1', 'art 7', 'art 1', 'art 4', 'art 1', 'art 4', 'art 15', 'art 3', 'art 4', 'art 5', 'art 11', 'art 5', 'art 6', 'art 5', 'art 2', 'art 9', 'art 3', 'art 1', 'art 5', 'art 7', 'art 12', 'art 1', 'art 5', 'art 4', 'art 16', 'art 1', 'art 3', 'art 2', 'art 4', 'art 14', 'art 5', 'art 11', 'art 3', 'art 4', 'art 3', 'art 1', 'art 1', 'art 2', 'art 13', 'art 15', 'art 2', 'art 6', 'art 14', 'art 1', 'art 4']

﻿ Sec. 276.04 MN Statutes
Section 276.04
276.03 276.041
2017 Subd. 2 Amended 2017 c 1 art 4 s 8
2017 Subd. 3 Amended 2017 c 40 art 1 s 96
2013 Subd. 2 Amended 2013 c 143 art 14 s 35
2011 Subd. 2 Amended 2011 c 7 art 6 s 7
2009 Subd. 2 Amended 2009 c 88 art 2 s 22
2008 Subd. 2 Amended 2008 c 366 art 15 s 17
2008 Subd. 2 Amended 2008 c 154 art 2 s 19
2008 Subd. 5 New 2008 c 154 art 13 s 41
2005 Subd. 2 Amended 2005 c 3 art 1 s 26
2005 Subd. 2 Amended 2005 c 10 art 1 s 60
2004 Subd. 2 Amended 2004 c 228 art 3 s 11
2002 Subd. 2 Amended 2002 c 377 art 4 s 23
2001 Subd. 2 Amended 2001 c 5 art 3 s 55
1998 Subd. 2 Amended 1998 c 389 art 5 s 1
1997 Subd. 2 Amended 1997 c 231 art 14 s 3
1997 Subd. 2 Amended 1997 c 231 art 4 s 10
1996 Subd. 2 Amended 1996 c 471 art 3 s 23
1996 Subd. 2 Amended 1996 c 305 art 1 s 61
1995 Subd. 2 Amended 1995 c 264 art 16 s 13
1995 Subd. 2 Amended 1995 c 264 art 4 s 6
1994 Subd. 2 Amended 1994 c 587 art 5 s 13
1994 Subd. 2 Amended 1994 c 416 art 1 s 30
276.04 NOTICE OF RATES; PROPERTY TAX STATEMENTS.
Subdivision 1.Auditor to publish rates.
On receiving the tax lists from the county auditor, the county treasurer shall, if directed by the county board, give three weeks' published notice in a newspaper specifying the rates of taxation for all general purposes and the amounts raised for each specific purpose.
Subd. 2.Contents of tax statements.
(2) the property's homestead market value exclusion under section 273.13, subdivision 35;
(3) the property's taxable market value under section 272.03, subdivision 15;
(4) the property's gross tax, before credits;
(5) for agricultural properties, the credits under sections 273.1384 and 273.1387;
(6) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit received under section 273.135 must be separately stated and identified as "taconite tax relief"; and
(7) the net tax payable in the manner required in paragraph (a).
Subd. 3.Mailing of tax statements.
The county treasurer shall mail to taxpayers statements of their personal property taxes due not later than March 31, except in the case of manufactured homes and sectional structures taxed as personal property. Statements of the real property taxes due shall be mailed not later than March 31. The validity of the tax shall not be affected by failure of the treasurer to mail the statement. The taxpayer is defined as the owner who is responsible for the payment of the tax.
Subd. 4.Collection site.
If so directed by the county board, the treasurer shall visit places in the county as the treasurer deems expedient for the purpose of receiving taxes and the county board is authorized to pay the expenses of such visits and of preparing duplicate tax lists. Failure to mail the tax statement shall not be deemed a material defect to affect the validity of any judgment and sale for delinquent taxes.
Subd. 5.Electronic tax statements.
Upon written request by the owner of real property located in the county, or by the owner's agent, a county may send tax statements by electronic means instead of by mailing. For the purposes of the payment deadlines specified in section 279.01, the postmark date on the envelope containing these property tax statements is the date the statements were sent by electronic means.
(2077) RL s 880; 1913 c 551 s 1; 1945 c 278 s 2; 1961 c 646 s 2; 1965 c 287 s 1; Ex1967 c 32 art 7 s 4; 1969 c 416 s 1; 1969 c 455 s 1; 1969 c 890 s 1; 1971 c 797 s 5; 1975 c 437 art 1 s 29; 1976 c 334 s 9; 1977 c 423 art 4 s 7; 1979 c 334 art 1 s 25; 1980 c 607 art 4 s 6; 1983 c 222 s 16; 1983 c 342 art 15 s 2; 1984 c 502 art 3 s 16; 1984 c 522 s 7; 1Sp1985 c 14 art 4 s 79; 1986 c 444; 1987 c 229 art 5 s 1; art 11 s 1; 1987 c 268 art 5 s 9; art 6 s 42; 1988 c 719 art 5 s 43; 1Sp1989 c 1 art 2 s 11; art 9 s 53,54; 1990 c 604 art 3 s 34; 1991 c 291 art 1 s 30; 1993 c 375 art 5 s 30; art 7 s 13; art 12 s 11; 1994 c 416 art 1 s 30; 1994 c 587 art 5 s 13; 1995 c 264 art 4 s 6; art 16 s 13; 1996 c 305 art 1 s 61; 1996 c 471 art 3 s 23,52; 1997 c 231 art 2 s 70; art 4 s 10; art 14 s 3; 1998 c 389 art 5 s 1; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 55; 2002 c 377 art 4 s 23; 2004 c 228 art 3 s 11; 2005 c 10 art 1 s 60; 1Sp2005 c 3 art 1 s 26; 2008 c 154 art 2 s 19; art 13 s 41; 2008 c 366 art 15 s 17; 2009 c 88 art 2 s 22; 1Sp2011 c 7 art 6 s 7; 2013 c 143 art 14 s 35; 2017 c 40 art 1 s 96; 1Sp2017 c 1 art 4 s 8