1999 Minnesota Statutes

     276.131 Distribution of penalties, interest, and costs. 

    The penalties, interest, and costs collected on special 
 assessments and real and personal property taxes must be 
 distributed as follows: 

    (1) all penalties and interest collected on special 
 assessments against real or personal property must be 
 distributed to the taxing jurisdiction that levied the 
 assessment; 

    (2) 50 percent of all penalties collected on real and 
 personal property taxes must be distributed to the school 
 districts within the county, and the remaining 50 percent must 
 be distributed to the county; 

    (3) in the case of interest on taxes that have been 
 delinquent for a period of one year or less, (a) 50 percent of 
 the interest must be distributed to the school districts within 
 the county and (b) the remaining 50 percent shall be distributed 
 to the county; 

    (4) in the case of interest on taxes that have been 
 delinquent for a period of more than one year, (a) 50 percent of 
 the interest must be distributed to the school districts within 
 the county and (b) the remaining 50 percent must be distributed 
 as follows:  (i) the city or town where the property is located 
 shall receive a share of the amount of interest equal to the 
 proportion that the city's or town's local tax rate for the year 
 that the interest was collected, is to the sum of the city's or 
 town's local tax rate and the county's local tax rate for the 
 year that the interest was collected and (ii) the balance must 
 be distributed to the county; and 

    (5) all costs collected by the county on special 
 assessments and on delinquent real and personal property taxes 
 must be distributed to the county in which the property is 
 located.  

    The distribution of all penalties and interest to the 
 school district must be in accordance with the provisions of 
 section 127A.34. 

    HIST: 1989 c 277 art 2 s 38; 1995 c 264 art 3 s 16; 1998 c 397 
 art 11 s 3; 1999 c 243 art 5 s 26