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     290B.01 Purpose. 


    Minnesota's system of ad valorem property taxation does not 
 adequately recognize the unique financial circumstances of 
 homestead property owned and occupied by low-income senior 
 citizens.  It is therefore declared to be in the public interest 
 of this state to stabilize tax burdens on homestead property 
 owned by qualifying low-income senior citizens through a 
 deferral of certain property taxes. 


    HIST: 1997 c 231 art 14 s 4

Official Publication of the State of Minnesota
Revisor of Statutes