Title Minnesota Statutes, Minnesota Statutes

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 taxe…

278.01 DEFENSE OR OBJECTION TO REAL AND PERSONAL PROPERTY TAXES; SERVICE AND FILING. § Subdivision 1.Determination of validity. (a) Any person having personal property, or any estate, right, title, or interest in or lien upon any parcel of land, who claims that such property has …

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 a…

278.03 PAYMENT OF TAX. § Subdivision 1.Real property. In the case of real property, if the proceedings instituted by the filing of the petition have not been completed before the 16th day of May next following the filing, the petitioner shall pay to the county treasurer 50 percen…

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 …

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 …

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, ari…

279.01 DUE DATES; PENALTIES. § Subdivision 1.Due dates; penalties. (a) When the taxes against any tract or lot exceed $100, one-half of the amount of tax due must be paid prior to May 16, and the remaining one-half must be paid prior to the following October 16. If either tax amo…

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 f…

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,…

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 …

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…

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 descripti…

279.06 COPY OF LIST AND NOTICE. § Subdivision 1.List and notice. Within five days after the filing of such list, the court administrator shall return a copy thereof to the county auditor, with a notice prepared and signed by the court administrator, and attached thereto, which ma…

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 i…

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…

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…

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 …

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 fe…

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 t…

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 …

279.13 AFFIDAVIT OF PUBLICATION. The owner, publisher, manager, or lead supervisor in the printing office of the newspaper in which such notice and list have been published shall forthwith make and file with the court administrator of the district court an affidavit of such publi…

279.131 AFFIDAVIT OF MAILING. The county auditor shall forthwith file with the court administrator of the district court an affidavit of mailing of such notice and list. The affidavit shall be substantially in the following form: State of Minnesota ) ) ss. County of . ) .........…

279.14 CONCLUSIVENESS OF JUDGMENT, JURISDICTIONAL DEFECTS. When the last publication shall have been made and the notice and list shall have been mailed by the county auditor, the notice shall be deemed to have been served and the court to have acquired full and complete jurisdic…

279.15 WHO MAY ANSWER; FORM. Any person having any estate, right, title, or interest in, or lien upon, any parcel of land embraced in such list as published, within 20 days after the last publication of the notice, may file with the court administrator of the district court an an…

279.16 JUDGMENT WHEN NO ANSWER; FORM; ENTRY. Upon the expiration of 20 days from the later of the filing of the affidavit of publication or the filing of the affidavit of mailing pursuant to section 279.131, the court administrator shall enter judgment against each and every such…

279.17 PROCEEDINGS ON ANSWER. If answers be filed within the time hereinbefore prescribed, the issues raised thereby shall stand for trial at any general term of the district court in the county where such proceedings are pending in session when the time to file answers shall exp…

279.18 JUDGMENT. If, after hearing, the court sustain the taxes and penalties, in whole or in part, against any parcel of land, judgment shall be rendered against the same for the amount as to which such taxes and penalties shall be sustained, with costs and disbursements, and in…

279.19 APPLICATION FOR JUDGMENT. If all provisions of law in relation to assessment and levy of taxes have been complied with, of which the list so filed with the court administrator shall be prima facie evidence, judgment shall be rendered for such taxes and the penalties and co…

279.20 PAPERS FILED BY CLERK. The court administrator shall attach together and file the list, notice, affidavit of publication, affidavit of mailing, one copy of the newspaper and supplement, if any, in which the notice and list were published, all answers, all orders made in th…

279.21 APPEAL. The orders and judgment of the district court are subject to review as in other civil cases. As soon as the appeal is decided, the clerk of the appellate courts shall enter the proper order and transmit a certified copy of it to the court administrator of the distr…

279.22 OPENING AND VACATING OF TAX JUDGMENTS. The court wherein any tax judgment is entered may, at any time, upon satisfactory proof, vacate and set aside such judgment on the ground that the tax in question was paid before judgment was rendered, or that the land in question was…

279.23 COPY OF JUDGMENT TO COUNTY AUDITOR. When any real estate tax judgment is entered, the court administrator shall deliver to the county auditor a certified copy of such judgment. History: (2124) RL s 923; 1Sp1986 c 3 art 1 s 82; 2014 c 308 art 9 s 42

279.25 PAYMENT BEFORE JUDGMENT. Before sale any person may pay the amount adjudged against any parcel of land. If payment is made before entry of judgment, and the delinquent list has been filed with the court administrator, the county auditor shall immediately certify such payme…

279.33 CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH WERE EXEMPT. Where a certificate of forfeiture required by section 281.23, subdivision 9, describing lands which were exempt from taxation under the laws of the United States in the year upon which the supposed for…

279.34 APPLICATION BY OWNER. The owner at the time of forfeiture or someone authorized to act in the owner's behalf shall file an application for cancellation with the county auditor submitting therewith a statement of the facts of the case and satisfactory proof that the suppose…

279.37 CONFESSION OF JUDGMENT FOR DELINQUENT TAXES. § Subdivision 1.Composition into one item. Delinquent taxes upon any parcel of real estate may be composed into one item or amount by confession of judgment at any time prior to the forfeiture of the parcel of land to the state …