reglab/housing_qa huggingface dataset:
MN Stat § 276.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.02 — Treasurer To Be Collector.

276.02 TREASURER TO BE COLLECTOR. The county treasurer shall collect all taxes extended on the tax lists of the county and the fines, forfeitures, or penalties received by any person or officer for the use of the county. The treasurer shall collect the taxes according to law and credit them to the proper funds. This section does not apply to fines and penalties accruing to municipal corporations for the violation of their ordinances that are recoverable before a city justice. Taxes, fines, interest, and penalties must be paid with United States currency or by check, money order, or electronic payments, including, but not limited to, automated clearing house transactions and federal wires drawn on a bank or other financial institution in the United States. The county board may by resolution authorize the treasurer to impose a charge for any dishonored checks or electronic payments. The charges for dishonored payment of property taxes may be added to the tax, shall constitute a lien on the property, and when collected shall be distributed to the county. The county board may, by resolution, authorize the treasurer and/or other designees to accept payments of real property taxes by credit card provided that a fee is charged for its use. The fee charged must be commensurate with the costs assessed by the card issuer. If a credit card transaction under this section is subsequently voided or otherwise reversed, the lien of real property taxes under section 272.31 is revived and attaches in the manner and time provided in that section as though the credit card transaction had never occurred, and the voided or reversed credit card transaction shall not impair the right of a lienholder under section 272.31 to enforce the lien in its favor. History:  (2075) RL s 879; 1983 c 222 s 15; 1986 c 444; 1987 c 229 art 5 s 1; 1993 c 375 art 3 s 28; art 10 s 11; 2010 c 389 art 1 s 19
MN Stat § 276.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.03 — Treasurer To Collect Local Assessments.

276.03 TREASURER TO COLLECT LOCAL ASSESSMENTS. A county treasurer authorized by law to collect local assessments made or levied by a city shall collect all assessments for local improvements made or levied and certified to the treasurer by the city against any specific tract or parcel of land. The assessment must be collected at the same time as taxes levied against that tract or parcel of land. History:  (2076) 1911 c 266 s 1; 1973 c 123 art 5 s 7; 1986 c 444; 1987 c 229 art 5 s 1
MN Stat § 276.041 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.041 — Filing To Receive Notice Of Delinquent Taxes.

276.041 FILING TO RECEIVE NOTICE OF DELINQUENT TAXES. Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of real property may file their names and current mailing addresses with the county auditor in the county where the land is located for the purpose of receiving notices affecting the land that are issued under sections 276.04, 281.23, and 279.091. A person filing shall pay a filing fee of $15 to the county auditor for each parcel. The filing expires after three years. The county auditor shall give a copy of the list of names and addresses to the county treasurer. Taxpayers of record with the county auditor and mortgagees who remit taxes on their behalf shall receive tax statements and other notices and are not required to file and pay fees under this section. History:  1983 c 342 art 15 s 3; 1986 c 444; 1987 c 229 art 5 s 1; 1991 c 291 art 12 s 11
MN Stat § 276.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.05 — Receipts For Tax Payments.

276.05 RECEIPTS FOR TAX PAYMENTS. The county treasurer may issue receipts showing payment of the tax. If the tax is paid in currency or if the payer requests a receipt, the county treasurer shall give a receipt. The receipt must show the name and post office address of the person, the amount and date of payment, the land, lot, or other property on which the tax was levied, according to its description on the tax list or in some other sufficient manner, and the year or years for which the tax was levied. If for current taxes on real estate, the receipt must have written or stamped across its face, "taxes for" (giving the year in figures), or "first half of taxes for" (giving the year in figures), or "last half of taxes for" (giving the year in figures), as the case may be. If land has been sold for taxes either to a purchaser, or to the state, and the time for redemption from the sale has not expired, the receipt must have written or stamped across the face, "sold for taxes." The treasurer shall make duplicates of all receipts and return the duplicates at the end of each month to the county auditor. The auditor shall file and preserve them in the auditor's office, charging the treasurer with the amount on the receipts. History:  (2078) RL s 881; 1917 c 18; 1976 c 334 s 10; 1986 c 444; 1987 c 229 art 5 s 1
MN Stat § 276.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.06 — Tax Statements To State Apportionment Of Taxes.

276.06 TAX STATEMENTS TO STATE APPORTIONMENT OF TAXES. The treasurer of each county may cause to be printed, stamped, or written on the back of all current tax statements, or on a separate sheet or card to be furnished with the statements, a statement showing the local tax rate of the current tax apportioned to the state, county, city, town, or school district. History:  (2079) 1915 c 319 s 1; 1947 c 423 s 1; 1973 c 123 art 5 s 7; 1976 c 334 s 11; 1987 c 229 art 5 s 1; art 11 s l; 1988 c 719 art 5 s 44; 1Sp1989 c 1 art 2 s 11
MN Stat § 276.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.07 — Undivided Interest; Payment And Receipt.

276.07 UNDIVIDED INTEREST; PAYMENT AND RECEIPT. A person holding an undivided interest in taxable real property, including mortgagees, lessees, and others, who by law or contract are required or entitled to pay taxes to protect any right, title, interest, claim, or lien held by them in, to, or upon it, may pay the taxes on the undivided interests. The county treasurer may issue a receipt for the amount paid and specify the interest paid. The treasurer shall enter on the tax list the name of the person who paid the taxes and the undivided interest, and shall report the payment and nature of the interest to the county auditor. If the taxes have been paid, the undivided interests are exempt from proceedings to enforce the collection of the same tax against other undivided interests upon which the tax has not been paid. The tax upon the undivided interests upon which the taxes have not been paid must be collected as though the undivided interests were a separate description. History:  (2080) 1913 c 505 s 1; 1979 c 50 s 33; 1986 c 444; 1987 c 229 art 5 s 1
MN Stat § 276.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.08 — Orders Received For Taxes.

276.08 ORDERS RECEIVED FOR TAXES. The county treasurer shall receive in payment of taxes orders on the several funds for which taxes may be levied, to the amount of the tax for the fund, without regard to priority of the numbers of orders, except when otherwise provided by law, and shall write or stamp across the face of the orders the date of their receipt, and the name of the person from whom received. History:  (2081) RL s 882; 1986 c 444; 1987 c 229 art 5 s 1
MN Stat § 276.09 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.09 — Settlement Between Auditor And Treasurer.

276.09 SETTLEMENT BETWEEN AUDITOR AND TREASURER. On the later of May 20 of each year or 26 calendar days after the postmark date on the envelopes containing real or personal property tax statements, the county treasurer shall make full settlement with the county auditor of all receipts collected for all purposes, from the date of the last settlement up to and including each day mentioned. The county auditor shall, within 30 days after the settlement, send an abstract of it to the state auditor in the form prescribed by the state auditor. At the settlement the treasurer shall make complete returns of the receipts on the current tax list, showing the amount collected on account of the several funds included in the list. Settlement of receipts from the later of May 20 or the actual settlement date to December 31 of each year must be made as provided in section 276.111. For purposes of this section, "receipts" includes all tax payments received by the county treasurer on or before the settlement date. History:  (2082) RL s 883; 1911 c 225 s 1; 1973 c 492 s 14; 1976 c 231 s 23; 1980 c 418 s 1; 1983 c 342 art 7 s 6; 1986 c 444; 1Sp1986 c 1 art 4 s 28; 1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s 55; 1990 c 480 art 8 s 1; 1995 c 264 art 4 s 7; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
MN Stat § 276.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.10 — Apportionment And Distribution Of Funds.

276.10 APPORTIONMENT AND DISTRIBUTION OF FUNDS. On the settlement day determined in section 276.09 for each year, the county auditor and county treasurer shall distribute all undistributed funds in the treasury. The funds must be apportioned as provided by law, and credited to the town, city, school district, special district and each county fund. Within 20 days after the distribution is completed, the county auditor shall report to the state auditor in the form prescribed by the state auditor. The county auditor shall issue a warrant for the payment of money in the county treasury to the credit of the town, city, school district, or special districts on application of the persons entitled to receive the payment. The county auditor may apply the local tax rate from the year before the year of distribution when apportioning and distributing delinquent tax proceeds, if the composition of the previous year's local tax rate between taxing districts is not significantly different from the local tax rate that existed for the year of the delinquency. History:  (2083) RL s 884; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1976 c 231 s 24; 1980 c 418 s 2; 1983 c 222 s 17; 1983 c 342 art 7 s 7; 1986 c 444; 1Sp1986 c 1 art 4 s 29; 1987 c 229 art 5 s 1; 1988 c 719 art 5 s 84; 1Sp1989 c 1 art 2 s 11; art 9 s 56; 1990 c 480 art 8 s 2; 2003 c 127 art 5 s 27
MN Stat § 276.111 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.111 — Distributions And Final Year-end Settlement.

276.111 DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT. Within seven business days after October 15, the county treasurer shall pay to the school districts 50 percent of the estimated collections arising from taxes levied by and belonging to the school district from the settlement day determined in section 276.09 to October 20. The remaining 50 percent of the estimated tax collections must be paid to the school district within the next seven business days. Within ten business days after November 15, the county treasurer shall pay to the school district 100 percent of the estimated collections arising from taxes levied by and belonging to the school districts from October 20 to November 20. Within ten business days after November 15, the county treasurer shall pay to each taxing district, except any school district, 100 percent of the estimated collections arising from taxes levied by and belonging to each taxing district from the settlement day determined in section 276.09 to November 20. On or before January 5, the county treasurer shall make full settlement with the county auditor of all receipts collected from the settlement day determined in section 276.09 to December 31. After subtracting any tax distributions that have been made to the taxing districts in October and November, the treasurer shall pay to each of the taxing districts on or before January 25, the balance of the tax amounts collected on behalf of each taxing district. Interest accrues at an annual rate of eight percent and must be paid to the taxing district if this final settlement amount is not paid by January 25. Interest must be paid upon appropriation from the general revenue fund of the county. If not paid, it may be recovered by the taxing district in a civil action. History:  1Sp1986 c 1 art 4 s 31; 1987 c 229 art 5 s 1; 1990 c 480 art 8 s 4; 1995 c 264 art 4 s 8; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
MN Stat § 276.112 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.112 — State Property Taxes; County Treasurer.

276.112 STATE PROPERTY TAXES; COUNTY TREASURER. On the estimated payment and settlement dates provided in this chapter for the settlement of taxes levied by school districts, the county treasurer must make full settlement with the county auditor for all receipts of state property taxes levied under section 275.025, and must transmit those receipts to the commissioner of revenue by electronic means on the dates and according to the provisions applicable to distributions to school districts. History:  2003 c 127 art 5 s 29; 2005 c 151 art 5 s 30; 1Sp2010 c 1 art 2 s 3
MN Stat § 276.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.12 — Auditor To Keep Accounts.

276.12 AUDITOR TO KEEP ACCOUNTS. The county auditor shall keep accounts with the state, the county, and each of the county funds, and each town, city, and school district, and with the county treasurer. The auditor shall make daily entries of the charges and credits to the treasurer and, immediately after each distribution of taxes, shall credit the collections to the proper funds. Upon application of the treasurer of a town, city, or school district, and upon the filing of a certificate of its clerk that the person applying is the duly elected or appointed treasurer, the auditor shall give a warrant on the county treasurer for the amount due and charge the body with the amount of the warrant. History:  (2085) RL s 886; 1973 c 123 art 5 s 7; 1977 c 434 s 13; 1986 c 444; 1987 c 229 art 5 s 1
MN Stat § 276.131 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.131 — Distribution Of Penalties, Interest, And Costs.

276.131 DISTRIBUTION OF PENALTIES, INTEREST, AND COSTS. Subdivision 1. Distribution. Except as provided in subdivision 2, the penalties, interest, and costs collected on special assessments and real and personal property taxes must be distributed as follows: (1) all penalties and interest collected on special assessments against real or personal property must be distributed to the taxing jurisdiction that levied the assessment; (2) 50 percent of all penalties collected on real and personal property taxes must be distributed to the school districts within the county, and the remaining 50 percent must be distributed to the county; (3) in the case of interest on taxes that have been delinquent for a period of one year or less, (a) 50 percent of the interest must be distributed to the school districts within the county and (b) the remaining 50 percent shall be distributed to the county; (4) in the case of interest on taxes that have been delinquent for a period of more than one year, (a) 50 percent of the interest must be distributed to the school districts within the county and (b) the remaining 50 percent must be distributed as follows: (i) the city or town where the property is located shall receive a share of the amount of interest equal to the proportion that the city's or town's local tax rate for the year that the interest was collected, is to the sum of the city's or town's local tax rate and the county's local tax rate for the year that the interest was collected and (ii) the balance must be distributed to the county; and (5) all costs collected by the county on special assessments and on delinquent real and personal property taxes must be distributed to the county in which the property is located. Subd. 2. Distribution of certain production taxes. The penalties, interest, and costs collected on taxes imposed under sections 272.029 and 272.0295 must be distributed to the same local taxing jurisdictions and in the same percentages as provided for the revenues of the original taxes imposed under sections 272.029 and 272.0295. Subd. 3. Distribution to school district. The distribution of all penalties and interest to the school district must be in accordance with the provisions of section 127A.34. History:  1989 c 277 art 2 s 38; 1995 c 264 art 3 s 16; 1998 c 397 art 11 s 3; 1999 c 243 art 5 s 26; 1Sp2019 c 6 art 4 s 22
MN Stat § 276.19 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276 — Collection, Accounting, Distribution|Section 276.19 — Unclaimed Overpayments.

276.19 UNCLAIMED OVERPAYMENTS. Subdivision 1. Notice of overpayment. If an overpayment of property tax arises on a parcel due to receipt of a payment that exceeds the total amount of the tax required to be paid on the property tax statement, the responsible county official shall promptly notify the payer by regular mail that the overpayment has occurred. The notice must state the amount of overpayment and identify the parcel on which the overpayment occurred. The notice must also instruct the payer how to claim the overpayment and advise that the overpayment is subject to forfeiture under this section. If the name or address of the payer is not known, the notice of unclaimed overpayment must be mailed to the taxpayer of record in the office of the county auditor. Subd. 2. Failure to claim refund. If the person entitled to the refund fails to claim the overpayment within three years after the date of overpayment, the county auditor shall cause notice to be published at least once in an English language newspaper of general circulation in the county. The county board shall designate the newspaper of publication that in the judgment of the board is most likely to be read by the claimants, notwithstanding any law to the contrary. The published notice must be called "Notice of unclaimed property tax refunds." The notice must contain: (1) the names in alphabetical order and last known addresses, if any, of persons listed in the notice that may be entitled to unclaimed property tax refund; (2) a statement that information concerning the amount of overpayment and affected property may be obtained from the county auditor at the address given in the notice; and (3) a statement that if proof of claim is not presented to the county auditor within 90 days from the date of publication of notice, the overpayment will be considered abandoned and all claims to property tax overpayment will be forfeited. The county auditor is not required to include and publish in the notice any item of less than $25 overpaid on a parcel. Subd. 3. Distribution of refunds. If the person entitled to the refund fails to claim the overpayment within the time provided in this section, the county auditor shall distribute the refund to the affected taxing districts in proportion to the amount of their respective taxes included in the levy for the tax year overpaid. At the option of the county auditor, the overpayment may be distributed to the affected taxing districts in proportion to the current tax year levy. Subd. 4. Applicability. Sections 345.31 to 345.60 do not apply to unclaimed property tax refunds, overpayments, and warrants. History:  1987 c 268 art 7 s 45; 2000 c 490 art 5 s 18
MN Stat § 276A.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276A — Tax Relief Area Revenue Distribution|Section 276A.02 — Administrative Auditor.

276A.02 ADMINISTRATIVE AUDITOR. Subdivision 1. Election. On or before July 1, 1997, and each subsequent odd-numbered year, the auditors of the counties within the area shall meet at the call of the auditor of St. Louis County and elect from among themselves one auditor to serve as administrative auditor for a period of two years and until a successor is elected. If a majority is unable to agree upon a person to serve as administrative auditor, the commissioner of revenue shall appoint one from among the auditors of the counties in the area. If the administrative auditor ceases to serve as a county auditor within the area during the term for which the administrative auditor was elected or appointed, a successor must be chosen in the manner provided for the original selection to serve for the unexpired term. Subd. 2. Staff; expenses. The administrative auditor shall utilize the staff and facilities of the auditor's office of the county the administrative auditor serves to perform the functions imposed upon the administrative auditor by sections 276A.01 to 276A.09. That county shall be reimbursed for the marginal expenses incurred by its county auditor and staff under this section by contributions from each other county in the area in an amount which bears the same proportion to the total expenses that the population of the other county bears to the total population of the area. By February 1 each year, the administrative auditor shall certify the amounts of total expense for the preceding calendar year, and the share of each county, to the treasurer of each other county. Payment must be made by the treasurer of each other county to the treasurer of the county incurring expense by the succeeding March 1. History:  1986 c 444; 1996 c 471 art 11 s 4
MN Stat § 276A.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 276A — Tax Relief Area Revenue Distribution|Section 276A.03 — Net Tax Capacity Of Commercial-industrial Property.

276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY. By August 5 of 1996 and each subsequent year, the assessors within each county in the area shall determine and certify to the county auditor the net tax capacity in that year of commercial-industrial property subject to taxation within each municipality in the county, determined without regard to section 469.177, subdivision 3. By August 5 of 1996 only, the assessor within each county in the area shall also determine and certify to the county auditor the net tax capacity for the 1995 assessment of commercial-industrial property subject to taxation within each municipality within the county determined without regard to section 469.177, subdivision 3. History:   1996 c 471 art 11 s 5