2005 Minnesota Statutes

     290B.09 State reimbursement. 

    Subdivision 1.    Determination; payment.  The county 
 auditor shall determine the total current year's deferred amount 
 of property tax under this chapter in the county, and submit 
 those amounts as part of the abstracts of tax lists submitted by 
 the county auditors under section 275.29.  The commissioner may 
 make changes in the abstracts of tax lists as deemed necessary.  
 The commissioner of revenue, after such review, shall pay the 
 deferred amount of property tax to each county treasurer on or 
 before August 31.  

    The county treasurer shall distribute as part of the 
 October settlement the funds received as if they had been 
 collected as a part of the property tax. 

    Subd. 2.    Appropriation.  An amount sufficient to pay 
 the total amount of property tax determined under subdivision 1, 
 plus any amounts paid under section 290B.04, subdivision 7, is 
 annually appropriated from the general fund to the commissioner 
 of revenue. 

    HIST: 1997 c 231 art 14 s 12; 1998 c 389 art 5 s 15; 2000 c 
 490 art 5 s 27