reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276A — Tax Relief Area Revenue Distribution › Section 276A.04 — Increase In Net Tax Capacity.

276A.04 INCREASE IN NET TAX CAPACITY.
By July 15 of 1997 and each subsequent year, the auditor of each county in the area shall determine the amount, if any, by which the net tax capacity determined in the preceding year pursuant to section 276A.03, of commercial-industrial property subject to taxation within each municipality in the county exceeds the net tax capacity in 1995 of commercial-industrial property subject to taxation within that municipality, including the total net tax capacity of property that becomes taxable under section 298.25. If a municipality is located in two or more counties within the area, the auditors of those counties shall certify the data required by section 276A.03 to the county auditor responsible for allocating the levies of that municipality between or among the affected counties. That county auditor shall determine the amount of the net excess, if any, for the municipality under this section, and certify that amount under section 276A.05. The increase in total net tax capacity determined by this section must be reduced by the amount of any decreases in the net tax capacity of commercial-industrial property resulting from any court decisions, court-related stipulation agreements, or abatements for a prior year, and only in the amount of such decreases made during the 12-month period ending on May 1 of the current assessment year, where the decreases, if originally reflected in the determination of a prior year's net tax capacity under section 276A.03, would have resulted in a smaller contribution from the municipality in that year. An adjustment for the decreases shall be made only if the municipality made a contribution in a prior year based on the higher net tax capacity of the commercial-industrial property.
History:
1996 c 471 art 11 s 6; 2008 c 154 art 8 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276A — Tax Relief Area Revenue Distribution › Section 276A.05 — Computation Of Areawide Tax Base.

276A.05 COMPUTATION OF AREAWIDE TAX BASE.
Subdivision 1.
Areawide net tax capacity.
Each county auditor shall certify the determinations under sections 276A.03 and 276A.04 to the administrative auditor on or before August 1 of each year. The administrative auditor shall determine an amount equal to 40 percent of the sum of the amounts certified pursuant to section 276A.04. The resulting amount shall be known as the "areawide net tax capacity for ........(year)."
Subd. 2.
Population and fiscal capacity certifications.
The commissioner of revenue shall certify to the administrative auditor, on or before August 10 of each year, the population of each municipality for the preceding year, the proportion of that population which resides within the area, the average fiscal capacity of municipalities for the preceding year, and the fiscal capacity of each municipality for the preceding year.
Subd. 3.
Areawide tax base distribution index.
The administrative auditor shall determine, for each municipality, the product of (1) its population, (2) the proportion which the average fiscal capacity of municipalities for the preceding year bears to the fiscal capacity of that municipality for the preceding year. The product shall be the areawide tax base distribution index for that municipality. If a municipality is located partly within and partly without the area, its index is that which is otherwise determined hereunder, multiplied by the proportion which its population residing within the area bears to its total population as of the preceding year.
Subd. 4.
Distribution net tax capacity.
The administrative auditor shall determine the proportion which the index of each municipality bears to the sum of the indices of all municipalities and shall then multiply this proportion in the case of each municipality, by the areawide net tax capacity.
Subd. 5.
Certification.
The product of the procedure prescribed by subdivision 4 shall be known as the "areawide net tax capacity for ......(year) attributable to ..........(municipality)." The administrative auditor shall certify the product to the auditor of the county in which the municipality is located on or before August 15.
History:
1996 c 471 art 11 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276A — Tax Relief Area Revenue Distribution › Section 276A.07 — Adjustments In Dates.

276A.07 ADJUSTMENTS IN DATES.
If, because of the enactment of any other law, the date by which the commissioner of revenue is required to certify to the county auditors the records of proceedings affecting the net tax capacity of property is advanced to a date earlier than June 30, the dates specified in sections 276A.03 to 276A.06 and 276A.08 may be modified in the years to which the other law applies in the manner and to the extent prescribed by the administrative auditor.
History:
1996 c 471 art 11 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276A — Tax Relief Area Revenue Distribution › Section 276A.08 — Reassessments And Omitted Property.

276A.08 REASSESSMENTS AND OMITTED PROPERTY.
Subdivision 1.
Reassessment orders.
If the commissioner of revenue orders a reassessment of all or any portion of the property in a municipality other than in the form of a mathematically prescribed adjustment of valuation, or if omitted property is placed upon the tax rolls, and the reassessment has not been completed or the property placed upon the rolls by November 15, the net tax capacity of the affected property must, for purposes of sections 276A.02 to 276A.06, be determined from the abstracts filed by the county auditor with the commissioner of revenue.
Subd. 2.
Adjustment of value.
If the reassessment, when completed and incorporated in the commissioner's certification of the net tax capacity of the municipality, or the listing of omitted property, when placed on the rolls, results in an increase in the net tax capacity of commercial-industrial property in the municipality which differs from that used, pursuant to subdivision 1, for purposes of sections 276A.02 to 276A.06, the increase in the net tax capacity of commercial-industrial property in that municipality in the succeeding year, as otherwise computed under section 276A.04, must be adjusted in a like amount, by an increase if the reassessment or listing discloses a larger increase than was used for purposes of sections 276A.02 to 276A.06, or by a decrease if the reassessment or listing discloses a smaller increase than was used for those purposes, provided that no adjustment shall reduce the amount determined under section 276A.04 to an amount less than zero.
Subd. 3.
Exceptions.
Subdivisions 1 and 2 do not apply to the determination of the tax rate under section 276A.06, subdivision 4, or to the determination of the net tax capacity of commercial-industrial property and each item thereof for purposes of section 276A.06, subdivision 7.
History:
1996 c 471 art 11 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 276A — Tax Relief Area Revenue Distribution › Section 276A.09 — Change In Status Of Municipality.

276A.09 CHANGE IN STATUS OF MUNICIPALITY.
If a municipality is dissolved, is consolidated with all or part of another municipality, annexes territory, has a portion of its territory detached from it, or is newly incorporated, the secretary of state shall immediately certify that fact to the commissioner of revenue. The secretary of state shall also certify to the commissioner of revenue the current population of the new, enlarged, or successor municipality, if determined by the chief administrative law judge of the state Office of Administrative Hearings incident to consolidation, annexation, or incorporation proceedings. The population so certified shall govern for purposes of sections 276A.01 to 276A.09 until the state demographer files the first population estimate as of a later date with the commissioner of revenue. If an annexation of unincorporated land occurs without proceedings before the chief administrative law judge of the state Office of Administrative Hearings, the population of the annexing municipality as previously determined shall continue to govern for purposes of sections 276A.01 to 276A.09 until the state demographer files the first population estimate as of a later date with the commissioner of revenue.
History:
1996 c 471 art 11 s 11; 2003 c 2 art 5 s 5; 2008 c 196 art 2 s 4
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.01 — When Tax Is Delinquent; Penalty.

277.01 WHEN TAX IS DELINQUENT; PENALTY.
Subdivision 1.
Due dates; penalty.
Except as provided in this subdivision and subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16 next after they become due or 21 days after the postmark date on the envelope containing the property tax statement, whichever is later, and thereupon a penalty of eight percent shall attach and be charged upon all such taxes. In the case of unpaid personal property taxes due and owing under section 272.01, subdivision 2, or 273.19, the first half shall become delinquent if not paid before May 16 or 21 days after the postmark date on the envelope containing the property tax statement, whichever is later, and the second half shall become delinquent if not paid before October 16; penalties for unpaid tax on such property are imposed under section 279.01, subdivision 1. This section shall not apply to property taxed under section 273.125, subdivision 8, paragraph (c).
A county may provide by resolution that in the case of a property owner that has multiple personal property tax statements with the aggregate taxes exceeding $50, payments may be made in installments as provided in this subdivision.
Subd. 2.
MS 1965 [Repealed, 1967 c 99 s 6]
Subd. 2.
Partial payments.
The county treasurer may accept payments of more or less than the exact amount of a tax installment due. Payments must be applied first to the oldest installment that is due but which has not been fully paid. If the accepted payment is less than the amount due, the payment is applied first to the penalty accrued for the year or the installment being paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum payment required as a condition for filing an appeal under section 278.03 or any other law, nor does it affect the order of payment of delinquent taxes under section 280.39.
Subd. 3.
Improvements to real property.
Personal property taxes assessed upon improvements made to real property taxed under section 272.01, subdivision 2, or 273.19, if unpaid, become delinquent on May 16 or 21 days after the postmark date on the envelope containing the property tax statement, whichever is later. If the tax against the improvements exceeds $50, one-half may be paid before May 16 and the remaining one-half must be paid at any time before the following October 16, without penalty. Section 279.01, subdivision 1, otherwise governs imposition of penalties.
History:
(2088) RL s 888; 1933 c 379 s 1; 1965 c 788 s 1; 1967 c 99 s 1; 1971 c 797 s 6; 1987 c 268 art 7 s 46; 1Sp1989 c 1 art 9 s 58; 1990 c 480 art 8 s 5; 1991 c 291 art 12 s 12; 1992 c 511 art 4 s 13; 1993 c 375 art 3 s 29,48; 2008 c 154 art 13 s 42
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.14 — Docketing Judgment.

277.14 DOCKETING JUDGMENT.
Every judgment for personal property taxes shall be docketed and thereafter become a lien upon the real property of the debtor in the county within which the judgment was rendered to the same extent as other judgments for the recovery of money and may be docketed in other counties in like manner and with like effect.
History:
(2101) RL s 901
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.15 — Interest.

277.15 INTEREST.
All personal property tax amounts not paid as of January 1 of the year following the year in which they were due, whichever is later, shall, together with associated penalties and costs, until paid, bear interest as provided in section 279.03, except that the provisions of section 278.08 shall govern in regard to interest for the years included in the judgment for a suit initiated under chapter 278.
History:
(2102) 1909 c 448 s 1; 1Sp1981 c 1 art 8 s 12; 1990 c 480 art 8 s 9; 1993 c 375 art 3 s 30; 1994 c 416 art 1 s 31
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.16 — Satisfaction Of Judgment.

277.16 SATISFACTION OF JUDGMENT.
Upon payment to the county treasurer of any personal property tax for which judgment has been obtained, the treasurer shall deliver a certificate of such fact to the court administrator, who shall file the same, and satisfy the judgment upon the margin of the record thereof, stating the date of payment and number of receipt given therefor, and shall note the satisfaction upon the docket.
History:
(2103) RL s 902; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.17 — Escrow Requirement For Delinquencies On Manufactured Homes.

277.17 ESCROW REQUIREMENT FOR DELINQUENCIES ON MANUFACTURED HOMES.
Subdivision 1.
Notification to manufactured home owner.
At least once in each calendar year, the county treasurer must send a letter to each owner of a manufactured home for which the taxes due in that calendar year have not been fully paid. The first letter sent, in regard to any specific delinquent amount, must contain a notification that if the delinquent taxes are not paid in full within 90 days of the date of issuance of the notice one of the following may occur:
(1) the owner may be required under state law to begin making monthly payments of delinquent property taxes, and the property taxes will also be escrowed for payment of property taxes the following year; or
(2) the county will notify the lender of the tax delinquency and request the lender to initiate the process provided under section 47.209. The form and content of the notice to the owner shall be specified by the commissioner of revenue.
Unless the collection of the tax is in jeopardy and the treasurer is proceeding under the authority of section 277.21, subdivision 2, the county may not levy and seize property of the taxpayer until 90 days after the postmark date of the letter containing the notification required under this subdivision.
Subd. 2.
Establishment of tax escrow accounts.
The county treasurer may establish a tax escrow account for delinquent property taxes for an owner who receives a notice under subdivision 1 if the county does not initiate the process provided under section 47.209. If an escrow account is established for an owner who receives a notice regarding taxes due, the treasurer shall determine an amount the owner must pay each month such that by the following August 31, the owner will have paid the delinquent manufactured home personal property taxes, penalties, and interest due, plus the estimated manufactured home personal property tax that will become due and payable in the year following the year of delinquency. If the owner fails to pay any manufactured home personal property tax that becomes due prior to the following August 31, the additional amount of tax due but unpaid, plus penalty and interest, will be added to the delinquent property taxes payable by installment under this section.
Subd. 3.
County escrow.
Within 30 days of receipt of notice from the county treasurer under subdivision 2, the owner must make the first monthly payment under subdivision 2 to the county treasurer. The commissioner of revenue shall prescribe the procedures to be used for monthly collections of the delinquent and current tax payments. If an owner is making the payments at the time required under this section, no action may be taken under section 277.21 with respect to the manufactured home for which the property taxes are being paid into the escrow account.
History:
1991 c 291 art 15 s 3; 1992 c 511 art 2 s 23; 1993 c 375 art 3 s 31
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.22 — Adjustment Of Tax Liability.

277.22 ADJUSTMENT OF TAX LIABILITY.
If the amount of tax determined under section 277.21, subdivision 2, is greater than the corrected tax computed by applying the proper value and levy rate, the excess must be refunded to the person paying the tax. If the amount paid is less, the deficiency must be collected in the same manner as other personal property taxes not collected.
History:
1991 c 291 art 15 s 6
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 277 — Delinquent Personal Property Taxes › Section 277.24 — Uncollected Taxes.

277.24 UNCOLLECTED TAXES.
If at any time in the collection proceedings the county treasurer is satisfied that the tax cannot be collected for any reason or finds that the collection costs are excessive in comparison to the amount of tax involved, the treasurer may cancel the taxes due. A list of canceled taxes must be kept by the treasurer for a period of six years. The list must identify the taxpayer, the amount of uncollectible liability, and the reason for uncollectibility.
History:
1991 c 291 art 15 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.02 — Petition May Include Several Items Or Parcels.

278.02 PETITION MAY INCLUDE SEVERAL ITEMS OR PARCELS.
Such petition need not be in any particular form, but shall clearly identify the items of personal property, or the land involved, the assessment date, and shall set forth in concise language the claim, defense, or objection asserted. No petition shall include more than one assessment date. Several items of personal property and several parcels of land in or upon which the petitioner has an estate, right, title, interest, or lien may be included in the same petition, but only if they are in the same city or town, except that contiguous property overlapping city or town boundaries may be included in one petition.
History:
(2126-2) 1935 c 300 s 2; 1989 c 324 s 24; 1992 c 511 art 4 s 15; 1993 c 375 art 3 s 33
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.04 — Treasurer Must Stamp Tax Lists.

278.04 TREASURER MUST STAMP TAX LISTS.
Upon the filing of such petition, the county treasurer shall write or stamp opposite the description of such items of personal property or parcel on the tax list the notation, "Petition for review filed," and such parcel or item of personal property shall not be included in the delinquent tax list for such year.
History:
(2126-4) 1935 c 300 s 4; 1993 c 375 art 3 s 35; 1994 c 416 art 1 s 32
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.06 — Other Statutes To Apply.

278.06 OTHER STATUTES TO APPLY.
Sections 279.18, 279.19, 279.21, 279.23, and 279.25 shall apply in so far as they are applicable thereto, except as herein otherwise provided. References in those sections to "answers" shall be understood as referring to petitions, and references to the "delinquent list" or "list" as referring to the tax list filed with the county treasurer.
History:
(2126-6) 1935 c 300 s 6; 1987 c 384 art 2 s 70
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.07 — Judgment; Amount; Costs.

278.07 JUDGMENT; AMOUNT; COSTS.
Judgment shall be for the amount of the taxes for the year as the court shall determine the same, less the amount paid thereon, if any. If the tax is sustained in the full amount levied or increased, costs and disbursements may, in the discretion of the court, be taxed and allowed as in delinquent tax proceedings and shall be included in the judgment. If the tax so determined is decreased from the amount originally levied, the court may, in its discretion, award disbursements to the petitioner, which shall be taxed and allowed and be deducted from the amount of the taxes as determined unless there has been a previous offer of reduced taxes that was rejected by the petitioner, in which case the award of costs and disbursements is governed by Minnesota Rules of Civil Procedure, rule 68. If there be no judgment for taxes, a judgment may be entered determining the right of the parties and for the costs and disbursements as taxed and allowed.
History:
(2126-7) 1935 c 300 s 7; 1986 c 473 s 7; 1997 c 231 art 16 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.08 — Interest.

278.08 INTEREST.
Subdivision 1.
Interest; penalty.
In the case of real or personal property, the judgment must include the following interest:
(1) if the tax is sustained in full, interest on the unpaid part of the tax computed under section 279.03, subdivision 1, at the rate provided in section 549.09;
(2) if the tax is increased, interest on the unpaid part of the tax as originally assessed computed under section 279.03, subdivision 1, at the rate provided in section 549.09;
(3) if the tax is reduced, interest on the difference between the tax as recomputed and the amount previously paid computed under section 279.03, subdivision 1, at the rate provided in section 549.09.
If the tax is sustained or increased, penalty on the unpaid part of the tax as originally assessed computed under section 279.01 must be included in the judgment.
Subd. 2.
Refund.
In the case of real or personal property, if the petitioner has overpaid the tax determined or stipulated to be due, the county auditor shall compute interest on the overpayment from the date of the filing of the petition for review or from the date of payment of the tax, whichever is later, until the date of issuance of the refund warrant. Interest shall be calculated on the overpayment under section 279.03, subdivision 1, at the rate provided in section 549.09 for the year the tax became or remained overpaid. For the purposes of computing interest due under this subdivision, an overpayment occurs on the date when the cumulative total of the payments made by the taxpayer for the payable year exceed the final total tax amount determined for that payable year. In determining whether an overpayment has occurred, taxpayer payments are allocated first to any penalty imposed due to late payment of installments, then to the tax due.
History:
(2126-8) 1935 c 300 s 8; 1980 c 443 s 4; 1982 c 523 art 39 s 1; 1986 c 473 s 8; 1989 c 324 s 26; 1993 c 375 art 3 s 36; 1994 c 416 art 1 s 34; 1996 c 471 art 3 s 25
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 278 — Real Or Personal Property Tax; Objection, Defense › Section 278.09 — Certified Copies To Auditor And Treasurer.

278.09 CERTIFIED COPIES TO AUDITOR AND TREASURER.
Upon entry of judgment a certified copy thereof shall be delivered to the county auditor and to the county treasurer if the tax list be still in the treasurer's possession, who shall correct the tax list and assessment rolls in accordance with the judgment, writing or stamping opposite such parcel or item of personal property in the tax list a notation "judgment entered" and the date thereof.
History:
(2126-9) 1935 c 300 s 9; 1993 c 375 art 3 s 37
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 paragraphs (b) and (c), 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. 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.
(c) A county board, by resolution, may establish an interest rate lower than the interest rate determined under paragraph (a).
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; 2023 c 64 art 15 s 8
2023 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
2023 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
2023 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