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Minnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. Inclusion in proposed and final levies. The political subdivision must add to
its levy amount for the current year under sections 275.065 and 275.07 the total estimated amount
of all current year abatements granted. If all or a portion of an abatement levy for a prior year was
uncollected, the political subdivision may add the uncollected amount to its abatement levy for the
current year. The tax amounts shown on the proposed notice under section 275.065, subdivision
, and on the property tax statement under section 276.04, subdivision 2, are the total amounts
before the reduction of any abatements that will be granted on the property.
    Subd. 2. Property taxes; abatement payment. The total property taxes shall be levied on
the property and shall be due and payable to the county at the times provided under section
279.01. The political subdivision will pay the abatement to the property owner, lessee, or a
representative of the bondholders or will retain the abatement to pay public infrastructure costs, as
provided by the abatement resolution.
History: 1997 c 231 art 2 s 48; 1999 c 243 art 10 s 15; 1999 c 248 s 19; 2003 c 127 art
10 s 27