Title Minnesota Statutes, Minnesota Statutes

278.05 TRIAL OF ISSUES. § Subdivision 1.Trial. The petition, without any answer, return, or other pleading thereto, shall be tried at the next term of court. The Tax Court or district court shall without delay summarily hear and determine the claims, objections or defenses made b…

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 t…

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 o…

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 pr…

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 ac…

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…

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 i…

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 forthwit…

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 i…

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 …