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Minnesota Legislature

Office of the Revisor of Statutes

277.24 UNCOLLECTED TAXES.
If at any time in the collection proceedings the county treasurer is satisfied that the tax
cannot be collected for any reason or finds that the collection costs are excessive in comparison
to the amount of tax involved, the treasurer may cancel the taxes due. A list of canceled taxes
must be kept by the treasurer for a period of six years. The list must identify the taxpayer, the
amount of uncollectible liability, and the reason for uncollectibility.
History: 1991 c 291 art 15 s 8