2004 Minnesota Statutes

     276.19 Unclaimed overpayments. 

    Subdivision 1.    Notice of overpayment.  If an 
 overpayment of property tax arises on a parcel due to receipt of 
 a payment that exceeds the total amount of the tax required to 
 be paid on the property tax statement, the responsible county 
 official shall promptly notify the payer by regular mail that 
 the overpayment has occurred.  The notice must state the amount 
 of overpayment and identify the parcel on which the overpayment 
 occurred.  The notice must also instruct the payer how to claim 
 the overpayment and advise that the overpayment is subject to 
 forfeiture under this section.  If the name or address of the 
 payer is not known, the notice of unclaimed overpayment must be 
 mailed to the taxpayer of record in the office of the county 
 auditor.  

    Subd. 2.    Failure to claim refund.  If the person 
 entitled to the refund fails to claim the overpayment within 
 three years after the date of overpayment, the county auditor 
 shall cause notice to be published at least once in an English 
 language newspaper of general circulation in the county.  The 
 county board shall designate the newspaper of publication that 
 in the judgment of the board is most likely to be read by the 
 claimants, notwithstanding any law to the contrary.  The 
 published notice must be called "Notice of unclaimed property 
 tax refunds."  The notice must contain: 

    (1) the names in alphabetical order and last known 
 addresses, if any, of persons listed in the notice that may be 
 entitled to unclaimed property tax refund; 

    (2) a statement that information concerning the amount of 
 overpayment and affected property may be obtained from the 
 county auditor at the address given in the notice; and 

    (3) a statement that if proof of claim is not presented to 
 the county auditor within 90 days from the date of publication 
 of notice, the overpayment will be considered abandoned and all 
 claims to property tax overpayment will be forfeited. 

    The county auditor is not required to include and publish 
 in the notice any item of less than $25 overpaid on a parcel. 

    Subd. 3.    Distribution of refunds.  If the person 
 entitled to the refund fails to claim the overpayment within the 
 time provided in this section, the county auditor shall 
 distribute the refund to the affected taxing districts in 
 proportion to the amount of their respective taxes included in 
 the levy for the tax year overpaid.  At the option of the county 
 auditor, the overpayment may be distributed to the affected 
 taxing districts in proportion to the current tax year levy.  

    Subd. 4.    Applicability.  Sections 345.31 to 345.60 do 
 not apply to unclaimed property tax refunds, overpayments, and 
 warrants. 

    HIST: 1987 c 268 art 7 s 45; 2000 c 490 art 5 s 18