SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Citation, Minn. Statutes 2005 290B.02

Deferrals, generally

Amounts, Minn. Statutes 2005 270B.12, 290B.05

Applications for, Minn. Statutes 2005 290B.04

Cumulative, Minn. Statutes 2005 290B.05, 290B.06

Data, classification, Minn. Statutes 2005 290B.04

Eligibility after excess-income certification, Minn. Statutes 2005 290B.04

Limitations, Minn. Statutes 2005 290B.05

Maximum allowable deferral, Minn. Statutes 2005 290B.05

Offsets, Minn. Statutes 2005 290B.04, 290B.06

Refunds deducted from, Minn. Statutes 2005 290B.06

Tax liens, Minn. Statutes 2005 290B.04, 290B.07 to 290B.09

Termination, Minn. Statutes 2005 290B.08

Definitions

Generally, Minn. Statutes 2005 290B.03

Property tax notices, Minn. Statutes 2005 275.065

Delinquent taxes and assessments

Payment by state, Minn. Statutes 2005 290B.04, 290B.07, 290B.09

Payment upon termination of deferral, Minn. Statutes 2005 290B.08

Eligibility for

Failure to meet qualifications, Minn. Statutes 2005 290B.05

Generally, Minn. Statutes 2005 290B.03

Household income exceeding 30,000 dollars, Minn. Statutes 2005 290B.04, 290B.05

Notice of qualification, discharge, Minn. Statutes 2005 290B.08

Fees, recording fees, Minn. Statutes 2005 290B.04, 290B.08

Generally, Minn. Statutes 2005 290B.01 to 290B.10

Homeowners, Minn. Statutes 2005 290B.04, 290B.06, 290B.08

Information and instruction booklets, Minn. Statutes 2005 290B.10

Interest

Cumulative, Minn. Statutes 2005 290B.05, 290B.06

Data, classification, Minn. Statutes 2005 290B.04

Limitations, Minn. Statutes 2005 290B.05

Offsets, Minn. Statutes 2005 290B.04, 290B.06

Tax liens, Minn. Statutes 2005 290B.07

Termination of deferrals, Minn. Statutes 2005 290B.08

Investigations, Revenue Department, Minn. Statutes 2005 290B.04

Maximum allowable deferral, Minn. Statutes 2005 290B.05

Payment

Late payment, penalties, Minn. Statutes 2005 290B.08

Notice, Minn. Statutes 2005 290B.07

Payment by state, Minn. Statutes 2005 290B.04, 290B.07, 290B.09

Termination requirements, Minn. Statutes 2005 290B.08

When due, Minn. Statutes 2005 290B.07, 290B.08

Purpose, Minn. Statutes 2005 290B.01

Records and record keeping, Minn. Statutes 2005 290B.07

Refunds, Minn. Statutes 2005 290B.06

Tax liens

Cancellation, tax-forfeited property, Minn. Statutes 2005 290B.07

Deferred amounts, Minn. Statutes 2005 290B.07

Delinquent taxes and assessments paid by state, Minn. Statutes 2005 290B.04, 290B.07

Discharge, Minn. Statutes 2005 290B.08

Notice of lien, Minn. Statutes 2005 290B.04

Priority, Minn. Statutes 2005 290B.07

Reports about, Minn. Statutes 2005 290B.09

Tax notices, Minn. Statutes 2005 275.065

Violations and penalties

Excess-income certifications, failure to file, penalty assessments, Minn. Statutes 2005 290B.04

False applications or certifications, penalty assessments, Minn. Statutes 2005 290B.04

Late payment, penalties, Minn. Statutes 2005 290B.08