SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Citation, Minn. Statutes 2019 290B.02

Deferrals, generally

Amounts, Minn. Statutes 2019 270B.12, 290B.05

Applications for, Minn. Statutes 2019 290B.04

Cumulative, Minn. Statutes 2019 290B.05, 290B.06

Data, classification, Minn. Statutes 2019 290B.04

Eligibility after excess-income certification, Minn. Statutes 2019 290B.04

Limitations, Minn. Statutes 2019 290B.05

Maximum allowable deferral, Minn. Statutes 2019 290B.05

Offsets, Minn. Statutes 2019 290B.04, 290B.06

Refunds deducted from, Minn. Statutes 2019 290B.06

Tax liens, Minn. Statutes 2019 290B.04, 290B.07 to 290B.09

Termination, Minn. Statutes 2019 290B.08

Definitions, generally, Minn. Statutes 2019 290B.03

Delinquent taxes and assessments

Payment by state, Minn. Statutes 2019 290B.04, 290B.07, 290B.09

Payment upon termination of deferral, Minn. Statutes 2019 290B.08

Eligibility for

Failure to meet qualifications, Minn. Statutes 2019 290B.05

Generally, Minn. Statutes 2019 290B.03

Household income exceeding 60,000 dollars, Minn. Statutes 2019 290B.04, 290B.05

Notice of qualification, discharge, Minn. Statutes 2019 290B.08

Fees, recording fees, Minn. Statutes 2019 290B.04, 290B.08

Generally, Minn. Statutes 2019 290B.01 to 290B.10

Homeowners, Minn. Statutes 2019 290B.04, 290B.06, 290B.08

Information and instruction booklets, Minn. Statutes 2019 290B.10

Interest

Cumulative, Minn. Statutes 2019 290B.05, 290B.06

Data, classification, Minn. Statutes 2019 290B.04

Limitations, Minn. Statutes 2019 290B.05

Offsets, Minn. Statutes 2019 290B.04, 290B.06

Tax liens, Minn. Statutes 2019 290B.07

Termination of deferrals, Minn. Statutes 2019 290B.08

Investigations, Revenue Department, Minn. Statutes 2019 290B.04

Maximum allowable deferral, Minn. Statutes 2019 290B.05

Payment

Late payment, penalties, Minn. Statutes 2019 290B.08

Notice, Minn. Statutes 2019 290B.07

Payment by state, Minn. Statutes 2019 290B.04, 290B.07, 290B.09

Termination requirements, Minn. Statutes 2019 290B.08

When due, Minn. Statutes 2019 290B.07, 290B.08

Purpose, Minn. Statutes 2019 290B.01

Records and record keeping, Minn. Statutes 2019 290B.07

Refunds, Minn. Statutes 2019 290B.06

Tax liens

Delinquent taxes and assessments paid by state, Minn. Statutes 2019 290B.04, 290B.07

Discharge, Minn. Statutes 2019 290B.08

Generally, Minn. Statutes 2019 290B.07

Notice of lien, Minn. Statutes 2019 290B.04

Reports about, Minn. Statutes 2019 290B.09

Tax notices, Minn. Statutes 2019 275.065

Violations and penalties

Excess-income certifications, failure to file, penalty assessments, Minn. Statutes 2019 290B.04

False applications or certifications, penalty assessments, Minn. Statutes 2019 290B.04

Late payment, penalties, Minn. Statutes 2019 290B.08