1997 Minnesota Statutes

     290B.09 State reimbursement. 

    Subdivision 1.    Determination; payment.  The 
 commissioner of revenue shall determine the deferred amount of 
 property tax in each county, basing determinations on a review 
 of 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.  

    At least once each year, the commissioner shall report to 
 the county auditor the total cumulative amount of deferred taxes 
 and interest that constitute a lien against the property.  

    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 
 is annually appropriated from the general fund to the 
 commissioner of revenue. 

    HIST: 1997 c 231 art 14 s 12