reglab/housing_qa huggingface dataset:
MN Stat § 278.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 278 — Real Or Personal Property Tax; Objection, Defense|Section 278.10 — To Be Entered In Judgment Book.

278.10 TO BE ENTERED IN JUDGMENT BOOK. Upon entry of the judgment referred to in section 278.07, the county auditor shall bill the taxpayer for the unpaid portion of the judgment, if any, plus the allowable costs, interest, and penalties that have accrued to the date of entry, as provided in section 278.08. If the judgment referred to in section 278.07 is not paid within 30 days of the billing, the county auditor shall enter the same in the certified copy of the real estate tax judgment book received by the auditor pursuant to section 279.23 for the year for which such taxes were levied, with the same effect as if judgment had been entered under chapter 279, except that interest shall not accrue during, nor apply to, the 30-day payment period. In the event the judgment under section 278.07 shall be entered subsequent to the real estate tax judgment sale under section 280.01 for the taxes on the applicable delinquent list, and if such judgment shall remain unpaid for 30 days after billing, then interest shall again begin to accrue, and the parcel of land, against which such judgment was entered, shall be immediately bid-in for the state, and all subsequent events, deadlines, and periods related to the enforcement of the judgment against the affected real estate shall be measured from the bid-in date under this section. History:  (2126-10) 1935 c 300 s 10; 1947 c 163 s 1; 1986 c 444; 1998 c 300 art 3 s 5
MN Stat § 278.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 278 — Real Or Personal Property Tax; Objection, Defense|Section 278.11 — May Pay Full Tax.

278.11 MAY PAY FULL TAX. Where a petition has been filed, as provided in this chapter, the taxes levied, or any balance thereof, may be paid without such payment waiving any of the claims, defenses, or objections set forth in such petition, and such proceeding shall continue as if such payment had not been made. History:  (2126-11) 1935 c 300 s 11
MN Stat § 278.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 278 — Real Or Personal Property Tax; Objection, Defense|Section 278.12 — Refunds Of Overpayment.

278.12 REFUNDS OF OVERPAYMENT. If upon final determination the petitioner has paid more than the amount so determined to be due, judgment shall be entered in favor of the petitioner for such excess, and upon filing a copy thereof with the county auditor the auditor shall forthwith draw a warrant upon the county treasurer for the payment thereof; provided that, with the consent of the petitioner, the county auditor may, in lieu of drawing such warrant, issue to the petitioner a certificate stating the amount of such judgment, which amount may be used to apply upon any taxes due or to become due for the taxing district or districts whose taxes or assessments are reduced, or their successors in the event of a reorganization or reincorporation of any such taxing district. In the event the auditor shall issue a warrant for refund or certificates, the amount thereof shall be charged to the state and other taxing districts in proportion to the amount of their respective taxes included in the levy and deduct the same in the subsequent distribution of any tax proceeds to the state or such taxing districts, and upon receiving any such certificate in payment of other taxes, the amount thereof shall be distributed to the state and other taxing districts in proportion to the amount of their respective taxes included in the levy; provided that if in the judgment the levy of one or more of the districts be found to be illegal, to the extent that the tax so levied is reduced on account of the illegal levies, the amount to be charged back shall be charged to the districts and the amount thereof deducted from any distributions thereafter made to them. History:  (2126-12) 1935 c 300 s 12; 1986 c 444
MN Stat § 278.13 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 278 — Real Or Personal Property Tax; Objection, Defense|Section 278.13 — Judgment To Be Final.

278.13 JUDGMENT TO BE FINAL. The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein. No defense or objection which might have been interposed by proceedings hereunder shall be interposed in delinquent tax proceedings except the defense that the taxes levied have been paid or that the property is exempt from the taxes so levied. History:  (2126-13) 1935 c 300 s 13
MN Stat § 278.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 278 — Real Or Personal Property Tax; Objection, Defense|Section 278.14 — Refunds Of Mistakenly Billed Taxes.

278.14 REFUNDS OF MISTAKENLY BILLED TAXES. Subdivision 1. Applicability. A county must pay a refund of a mistakenly billed tax as provided in this section. As used in this section, "mistakenly billed tax" means an amount of property tax that was billed, to the extent the amount billed exceeds the accurate tax amount due to a misclassification of the owner's property under section 273.13 or a mathematical error in the calculation of the tax on the owner's property, together with any penalty or interest paid on that amount. This section applies only to taxes payable in the current year and the two prior years. As used in this section, "mathematical error" is limited to an error in: (1) converting the market value of a property to tax capacity or to a referendum market value; (2) application of the tax rate as computed by the auditor under sections 275.08, subdivisions 1b, 1c, and 1d; 276A.06, subdivisions 4 and 5; and 473F.07, subdivisions 4 and 5, to the property's tax capacity or referendum market value; or (3) calculation of or eligibility for a credit. The remedy provided under this section does not apply to a misclassification under section 273.13 that is due to the failure of the property owner to apply for the correct classification as required by law. Subd. 2. Procedure. A refund of mistakenly billed tax must be paid upon verification of a claim made in a written application by the owner of the property or upon discovery of the mistakenly billed tax by the county. Refunds of overpayments will be made as provided in section 278.12. Subd. 3. Appeals. If the county rejects a claim by a property owner under subdivision 2, it must notify the property owner of that decision within 90 days of receipt of the claim. The property owner may appeal that decision to the Tax Court within 60 days after receipt of a notice from the county of the decision. Relief granted by the Tax Court is limited to current year taxes, and taxes in the two prior years. History:   2000 c 490 art 5 s 19
MN Stat § 279.001 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.001 — Purposes; Policy.

279.001 PURPOSES; POLICY. Laws pertaining to the processing of delinquent real estate taxes in this state respecting billing, delinquency, judgment, sale, forfeiture, and redemption create risks respecting the validity of the title of the state, or its successors in interest, arising out of the tax forfeiture process. It is the policy of the state of Minnesota that the body of law pertaining to the processing of delinquent real property taxes be liberally construed in favor of the state, its officers, agents, and its successors in interest, to accomplish the following: (a) to promote the policy of unfettered marketability as expressed in section 284.28; (b) to provide for uniform and reasonable notices to taxpayers and other interested parties with regard to: (1) mailing of billing notices; (2) notice of delinquency, judgment, and sale; (3) notice of expiration of the redemption period; and (c) to eliminate other potential defects or ambiguities as fetter the marketability of title held by the state, or its successors in interest. History:   1983 c 342 art 15 s 1
MN Stat § 279.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.02 — Duties Of County Auditor And Treasurer.

279.02 DUTIES OF COUNTY AUDITOR AND TREASURER. Subdivision 1. Delinquent property; rates. On the first business day in January, of each year, the county treasurer shall return the tax lists on hand to the county auditor, who shall compare the same with the statements receipted for by the treasurer on file in the auditor's office and each tract or lot of real property against which the taxes, or any part thereof, remain unpaid, shall be deemed delinquent, and thereupon an additional penalty of two percent on the amount of the original tax remaining unpaid shall immediately accrue and thereafter be charged upon all such delinquent taxes; and any auditor who shall make out and deliver any statement of delinquent taxes without including therein the penalties imposed by law, and any treasurer who shall receive payment of such taxes without including in such payment all items as shown on the auditor's statement, shall be liable to the county for the amounts of any items omitted. Subd. 2. Federal active service exception. Notwithstanding subdivision 1, a homestead property owned by an individual who is on federal active service, as defined in section 190.05, subdivision 5c, as a member of the National Guard or a reserve component, shall not be deemed delinquent under this section if the due dates imposed under section 279.01 fall on a day in which the individual was on federal active service. History:  (2105) RL s 904; 1931 c 316 s 2; 1933 c 121 s 2; 1943 c 281 s 1; 1Sp1981 c 1 art 8 s 13; 1986 c 444; 2013 c 143 art 4 s 21
MN Stat § 279.025 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.025 — Payment Of Delinquent Property Taxes, Special Assessments.

279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL ASSESSMENTS. Payment of delinquent property tax and related interest and penalties and special assessments shall be paid with United States currency or by check, money order, or electronic means, including, but not limited to, automated clearinghouse transactions and federal wires drawn on a bank or other financial institution in the United States. History:  1992 c 592 s 5; 1993 c 375 art 3 s 38; 2010 c 389 art 1 s 21
MN Stat § 279.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.03 — Interest On Delinquent Property Taxes.

279.03 INTEREST ON DELINQUENT PROPERTY TAXES. Subdivision 1. Interest calculation. Section 549.09 applies with respect to judgments arising out of petitions for review filed pursuant to chapter 278. Interest shall commence on the first day of January following the year in which the taxes become due, but the county treasurer need not calculate interest on unpaid taxes and penalties on the tax list returned to the county auditor pursuant to section 279.01. If interest is payable for a portion of a year, the interest is calculated only for the months that the taxes or penalties remain unpaid, and for this purpose a portion of a month is deemed to be a whole month. Subd. 1a. Rate. (a) Except as provided in paragraph (b), interest on delinquent property taxes, penalties, and costs unpaid on or after January 1 is payable at the per annum rate determined in section 270C.40, subdivision 5. If the rate so determined is less than ten percent, the rate of interest is ten percent. The maximum per annum rate is 14 percent if the rate specified under section 270C.40, subdivision 5, exceeds 14 percent. The rate is subject to change on January 1 of each year. (b) If a person is the owner of one or more parcels of property on which taxes are delinquent, and the delinquent taxes are more than 25 percent of the prior year's school district levy, interest on the delinquent property taxes, penalties, and costs unpaid is payable at twice the rate determined under paragraph (a) for the year. Subd. 2. Composite judgment. (a) Except as provided in paragraph (b), amounts included in composite judgments authorized by section 279.37, subdivision 1, are subject to interest at the rate calculated under subdivision 1a. During each calendar year, interest shall accrue on the unpaid balance of the composite judgment from the time it is confessed until it is paid. The interest rate established at the time the judgment is confessed is fixed for the duration of that judgment. (b) A confession of judgment covering any part of a parcel classified as 1a or 1b, and used as the homestead of the owner, is subject to interest at the rate provided in section 279.37, subdivision 2, paragraph (b). This paragraph does not apply to a relative homestead under section 273.124, subdivision 1, paragraph (c). History:  (2105-1) 1931 c 315; 1933 c 121 s 3; 1943 c 281 s 2,3; 1979 c 50 s 34; 1980 c 437 s 11; 1Sp1981 c 1 art 8 s 14; 1982 c 523 art 39 s 2; 1990 c 480 art 8 s 11,12; 1991 c 265 art 9 s 67; 1991 c 291 art 1 s 32; 1992 c 511 art 4 s 16; 2005 c 151 art 2 s 17; 2014 c 308 art 2 s 12; art 9 s 39,40
MN Stat § 279.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.04 — Application.

279.04 APPLICATION. The provisions of sections 279.01 to 279.04 shall not apply to the taxes levied for a specific year, the time and method of payment of which, or the penalties and interest on which, are provided for or fixed by any other valid law. History:  (2105-2) 1933 c 121 s 4
MN Stat § 279.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.05 — Delinquent List, Filing, Effect.

279.05 DELINQUENT LIST, FILING, EFFECT. On or before February 15th, in each year, the county auditor shall file with the court administrator of the district court of the county a list of the delinquent taxes upon real estate within the county, which list shall contain a description of each parcel of land on which such taxes shall be so delinquent, except such parcels as shall have theretofore been bid in by the state and not redeemed. The list shall contain the following information: (a) a legal description of the land and tax parcel or identification number of each parcel of land on which taxes shall be so delinquent except those parcels as shall have theretofore been bid in by the state and not redeemed; (b) names of the taxpayers and fee owners and in addition those parties who have filed their addresses pursuant to section 276.041, and, at the election of the county auditor, the current filed addresses; and (c) the total amount of taxes and penalties, with the years for which the same are delinquent, set opposite the description. The filing of such list shall have the effect of filing a complaint in an action by the county against each parcel of land therein described, to enforce payment of the taxes and penalties therein appearing against it, and shall be deemed the institution of such action, and the same shall operate as notice of the pendency thereof. The auditor shall verify the list by affidavit. The affidavit shall be substantially in the following form:      ) ss.    ................., being by me first duly sworn, deposes, and says that ..he is the auditor of the county of .................; that ..he has examined the foregoing list, and knows the contents thereof; and that the same is true and correct. Subscribed and sworn to before me this ................. day of ..................., ....... History:  (2106) RL s 905; 1955 c 225 s 1; 1983 c 342 art 15 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
MN Stat § 279.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.07 — Publication, Bids.

279.07 PUBLICATION, BIDS. Prior to the day on which the county board designates a newspaper for the publication of the notice and list, any publisher or proprietor of a legal newspaper, as defined by law, may file with the county auditor an offer to publish such notice and list in such paper, stating the rate charged for making such publication. The board may in its discretion receive offers presented to it at any time prior to the time when designation is made. History:  (2108) RL s 907; 1941 c 400 s 1; 1951 c 505 s 1; 1957 c 443 s 2; 1984 c 543 s 9; 1986 c 444
MN Stat § 279.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.08 — Newspaper, Designation.

279.08 NEWSPAPER, DESIGNATION. At their annual meeting in January, and prior to the designation, the county board shall open, examine, and consider all offers for publication filed or presented as provided in section 279.07, and shall thereupon award the publication of the notice and list to the publisher or proprietor of the newspaper whose offer is found to be the lowest. The board may reject any offer, if in its judgment the public interest so requires, and thereupon designate a newspaper without regard to any rejected offer. In counties now or hereafter having a population of 450,000 or more, the board shall designate a daily newspaper of general circulation throughout such county. If no such daily newspaper submits a bid at the rate herein provided, the board may designate a weekly newspaper of general circulation throughout the county. In any county in which there is no legal newspaper, the board shall designate any such newspaper printed in the judicial district in which the county is situated, and circulating in the county. Every such designation shall be by resolution, which shall be substantially in the following form: "Resolved, that .......... (here state the name of the newspaper) is hereby designated by the county board of the county of ............. as the newspaper in which the notice and list of the real estate remaining delinquent on the first Monday of January, ......., shall be published." A copy of the resolution certified by the auditor shall be filed with the court administrator of the district court. If, for any reason, the board fails to designate a newspaper, or the proprietor of the newspaper fails to give the required bond, the auditor shall thereupon designate the same in writing and immediately file such writing in the auditor's office and a certified copy thereof with such court administrator. History:  (2109) RL s 908; 1911 c 5 s 1; 1941 c 400 s 1; 1951 c 505 s 2; 1957 c 443 s 3; 1984 c 543 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
MN Stat § 279.09 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.09 — Publication Of Notice And List.

279.09 PUBLICATION OF NOTICE AND LIST. The county shall cause the notice and list of delinquent real property to be published once in each of two weeks in the newspaper designated, the first publication of which shall be made on or before March 20 immediately following the filing of such list with the court administrator of the district court, and the second not less than two weeks later. The county shall deliver the list to the newspaper designated at least ten days before the date upon which the list is to be published for the first time. Not less than five days before the second publication, the county shall submit a revised list to the newspaper. A taxpayer who has paid delinquent taxes since the first publication must be removed by the county from the second publication. History:  (2110) RL s 909; 1955 c 224 s 1; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 1
MN Stat § 279.091 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.091 — Mailing Of Notice And List; Failure To Mail.

279.091 MAILING OF NOTICE AND LIST; FAILURE TO MAIL. On or before March 20 immediately following the filing of such list with the court administrator of district court, the county auditor shall cause the notice and the pertinent portion of the list of delinquent real property to be mailed to all real property taxpayers and in addition those parties who have filed their addresses pursuant to section 276.041. Failure to mail the notice and the pertinent portions of the list shall not be deemed to be a material defect to affect the validity of the judgment and sale. History:  1983 c 342 art 15 s 6; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.092 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.092 — Publication And Related Costs.

279.092 PUBLICATION AND RELATED COSTS. The county shall assess a service fee of the amount determined by the county board as reasonably necessary to recover all costs incurred, against each parcel included in the delinquent tax list filed pursuant to section 279.05. The unpaid fees shall constitute a lien against the property in the manner provided in section 272.31 for unpaid taxes. When the fee is collected, the general revenue fund of the county shall be credited to defray costs incurred by the county auditor and the court administrator of district court to prepare and publish the delinquent tax list and to enter judgment if no answer is filed. History:  1983 c 342 art 15 s 7; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 2
MN Stat § 279.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.10 — Publication Corrected.

279.10 PUBLICATION CORRECTED. Immediately after preparing forms for printing such notice and list, and at least five days before the first day for the publication thereof, every publisher shall furnish proof of the proposed publication to the county auditor for correction. When the copy has been corrected, the auditor shall return it to the printer, who shall publish it as corrected. On the first day on which the notice and list are published, the publisher shall mail a copy of the newspaper containing the notice and list to the auditor. If during the publication of the notice and list, or within ten days after the last publication thereof, the auditor discovers that the publication contains an error, the auditor shall direct the publisher to publish the correct information for an additional period of two weeks. The auditor does not have to direct the publisher to republish the entire list. The publisher, if not neglectful, is entitled to compensation as allowed by law for publication of the corrected information, but shall receive no further compensation if the republication is necessary by reason of the neglect of the publisher. History:  (2111) RL s 910; 1986 c 444; 2009 c 88 art 2 s 24
MN Stat § 279.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.12 — Certificate Before Payment.

279.12 CERTIFICATE BEFORE PAYMENT. Before being entitled to the fees for publishing such notice and list, the publisher shall obtain from the county attorney and file with the county auditor a certificate that the publication was made according to law; and any auditor paying for such publication without such certificate being filed shall be liable to the county for the amount so paid. If there be no county attorney, or if upon application the county attorney refuses to give such certificate, the publisher may apply to the attorney general, on five days' notice to the county auditor and to the county attorney, if any, of such application; and, on filing with the auditor the certificate of the attorney general that such publication was made according to law, the auditor shall issue a warrant for the payment of such fees. History:  (2113) RL s 912; 1986 c 444