CHAPTER 276. COLLECTION, ACCOUNTING, DISTRIBUTION
Table of Sections
|276.01||DELIVERY OF LISTS TO TREASURER.|
|276.012||Repealed, 1997 c 231 art 2 s 70
|276.015||TREASURER TO PUBLISH TAX RATES.|
|276.02||TREASURER TO BE COLLECTOR.|
|276.03||TREASURER TO COLLECT LOCAL ASSESSMENTS.|
|276.04||NOTICE OF RATES; PROPERTY TAX STATEMENTS.|
|276.041||FILING TO RECEIVE NOTICE OF DELINQUENT TAXES.|
|276.05||RECEIPTS FOR TAX PAYMENTS.|
|276.06||TAX STATEMENTS TO STATE APPORTIONMENT OF TAXES.|
|276.07||UNDIVIDED INTEREST; PAYMENT AND RECEIPT.|
|276.08||ORDERS RECEIVED FOR TAXES.|
|276.09||SETTLEMENT BETWEEN AUDITOR AND TREASURER.|
|276.10||APPORTIONMENT AND DISTRIBUTION OF FUNDS.|
|276.11||WHEN TREASURER SHALL PAY FUNDS FROM MAY SETTLEMENT.|
|276.111||DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT.|
|276.112||STATE PROPERTY TAXES; COUNTY TREASURER.|
|276.12||AUDITOR TO KEEP ACCOUNTS.|
|276.13||Repealed, 1989 c 277 art 2 s 77
|276.131||DISTRIBUTION OF PENALTIES, INTEREST, AND COSTS.|
|276.14||Repealed, 1989 c 277 art 2 s 77
|276.16||Repealed, 1973 c 650 art 27 s 1
|276.17||Repealed, 1973 c 650 art 27 s 1
|276.18||Repealed, 1973 c 650 art 27 s 1
|276.20||Repealed, 1997 c 231 art 2 s 70
|276.21||Repealed, 1997 c 231 art 2 s 70
276.01 DELIVERY OF LISTS TO TREASURER.
On or before the first business day in March in each year, the county auditor shall deliver the
lists of the districts of the county to the county treasurer and get the treasurer's receipt for them.
The lists must show the total amount of taxes due. Where the names of taxpayers appear in the
property tax lists, the county auditor shall show the taxpayers' addresses. The lists are authority
for the treasurer to collect the taxes shown on the list.
In counties that have elected to come under section
273.03, subdivision 2
, when the county
treasurer possesses the lists provided for in section
275.28, subdivision 3
, the county auditor shall
have access to the lists to change the market valuations and the classifications of real estate in
the lists that the auditor would have been required to change in the assessment books provided
for in section
273.03, subdivision 1
, except for the election to discontinue the preparation of the
assessment books. The county auditor is the official custodian of the lists after the year when
they are in the county treasurer's possession.
History: (2074) RL s 878; 1945 c 278 s 1; 1961 c 646 s 1; 1963 c 781 s 6; 1975 c 339 s 8;
1975 c 437 art 1 s 30; 1977 c 423 art 4 s 6; 1980 c 437 s 9; 1Sp1981 c 1 art 8 s 11; 1986 c 444;
1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s 52
276.015 TREASURER TO PUBLISH TAX RATES.
On receiving the tax lists from the county auditor, the county treasurer shall give three
weeks' published notice of the tax rates if directed by the county board. Notice must be given in a
newspaper. It must specify the rates of taxation for all general purposes and the amounts raised
for each specific purpose.
History: 1987 c 229 art 5 s 1
276.017 TIMELY PAYMENTS.
Subdivision 1. Date of mailing or receipt.
When a payment described in this section is
required to be made to a county on or before the prescribed date, the payment is timely if received
by the county on or before a prescribed date, or if mailed on or before that date. This section
applies to the payment of current or delinquent real or personal property taxes, any other amount
shown as payable on a property tax statement, and all related penalties, interest, or costs.
Subd. 2. Mailing requirements.
Mailing is timely under this section only if the payment
was deposited in the mail in the United States on or before the due date, in an envelope or other
appropriate wrapper, postage prepaid, and properly addressed.
Subd. 3. United States Postal Service postmark.
The postmark of the United States Postal
Service qualifies as proof of timely mailing for this section. If the payment is sent by United States
registered mail, the date of registration is the postmark date. If the payment is sent by United
States certified mail, the date of the United States Postal Service postmark on the receipt given
to the person presenting the payment for delivery is the date of mailing. Mailing, or the time of
mailing, may also be established by other available evidence except that the postmark of a private
postage meter may not be used as proof of a timely mailing made under this section.
Subd. 4. Receipt otherwise governs.
In any case in which the payment is not treated as
timely mailed under this section, the date of receipt governs for purposes of determining the
amount of any penalty, interest, or cost assessment.
History: 1996 c 471 art 3 s 22
276.02 TREASURER TO BE COLLECTOR.
The county treasurer shall collect all taxes extended on the tax lists of the county and the
fines, forfeitures, or penalties received by any person or officer for the use of the county. The
treasurer shall collect the taxes according to law and credit them to the proper funds. This section
does not apply to fines and penalties accruing to municipal corporations for the violation of their
ordinances that are recoverable before a city justice. Taxes, fines, interest, and penalties must be
paid with United States currency or by check or money order drawn on a bank or other financial
institution in the United States. The county board may by resolution authorize the treasurer to
impose a charge for any dishonored checks.
The county board may, by resolution, authorize the treasurer and/or other designees to
accept payments of real property taxes by credit card provided that a fee is charged for its use.
The fee charged must be commensurate with the costs assessed by the card issuer. If a credit
card transaction under this section is subsequently voided or otherwise reversed, the lien of real
property taxes under section
is revived and attaches in the manner and time provided in
that section as though the credit card transaction had never occurred, and the voided or reversed
credit card transaction shall not impair the right of a lienholder under section
the lien in its favor.
History: (2075) RL s 879; 1983 c 222 s 15; 1986 c 444; 1987 c 229 art 5 s 1; 1993 c
375 art 3 s 28; art 10 s 11
276.03 TREASURER TO COLLECT LOCAL ASSESSMENTS.
A county treasurer authorized by law to collect local assessments made or levied by a city
shall collect all assessments for local improvements made or levied and certified to the treasurer
by the city against any specific tract or parcel of land. The assessment must be collected at the
same time as taxes levied against that tract or parcel of land.
History: (2076) 1911 c 266 s 1; 1973 c 123 art 5 s 7; 1986 c 444; 1987 c 229 art 5 s 1
276.04 NOTICE OF RATES; PROPERTY TAX STATEMENTS.
Subdivision 1. Auditor to publish rates.
On receiving the tax lists from the county auditor,
the county treasurer shall, if directed by the county board, give three weeks' published notice in
a newspaper specifying the rates of taxation for all general purposes and the amounts raised
for each specific purpose.
Subd. 2. Contents of tax statements.
(a) The treasurer shall provide for the printing of
the tax statements. The commissioner of revenue shall prescribe the form of the property tax
statement and its contents. The statement must contain a tabulated statement of the dollar amount
due to each taxing authority and the amount of the state tax from the parcel of real property for
which a particular tax statement is prepared. The dollar amounts attributable to the county, the
state tax, the voter approved school tax, the other local school tax, the township or municipality,
and the total of the metropolitan special taxing districts as defined in section
, paragraph (i), must be separately stated. The amounts due all other special taxing districts,
if any, may be aggregated except that any levies made by the regional rail authorities in the
county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
shall be listed on a separate line directly under the appropriate county's levy. If the county
levy under this paragraph includes an amount for a lake improvement district as defined under
, the amount attributable for that purpose must be separately
stated from the remaining county levy amount. In the case of Ramsey County, if the county
levy under this paragraph includes an amount for public library service under section
the amount attributable for that purpose may be separated from the remaining county levy
amount. The amount of the tax on homesteads qualifying under the senior citizens' property tax
deferral program under chapter 290B is the total amount of property tax before subtraction of
the deferred property tax amount. The amount of the tax on contamination value imposed under
, if any, must also be separately stated. The dollar amounts, including
the dollar amount of any special assessments, may be rounded to the nearest even whole dollar.
For purposes of this section whole odd-numbered dollars may be adjusted to the next higher
even-numbered dollar. The amount of market value excluded under section
, if any, must also be listed on the tax statement.
(b) The property tax statements for manufactured homes and sectional structures taxed as
personal property shall contain the same information that is required on the tax statements for real
(c) Real and personal property tax statements must contain the following information in the
order given in this paragraph. The information must contain the current year tax information in
the right column with the corresponding information for the previous year in a column on the left:
(1) the property's estimated market value under section
273.11, subdivision 1
(2) the property's taxable market value after reductions under section
1a and 16
(3) the property's gross tax, calculated by adding the property's total property tax to the sum
of the aids enumerated in clause (4);
(4) a total of the following aids:
(i) education aids payable under chapters 122A, 123A, 123B, 124D, 125A, 126C, and 127A;
(ii) local government aids for cities, towns, and counties under sections
(iii) disparity reduction aid under section
(5) for homestead residential and agricultural properties, the credits under section
(6) any credits received under sections
, except that the amount of credit received under section
must be separately stated and identified as "taconite tax relief"; and
(7) the net tax payable in the manner required in paragraph (a).
(d) If the county uses envelopes for mailing property tax statements and if the county agrees,
a taxing district may include a notice with the property tax statement notifying taxpayers when the
taxing district will begin its budget deliberations for the current year, and encouraging taxpayers
to attend the hearings. If the county allows notices to be included in the envelope containing the
property tax statement, and if more than one taxing district relative to a given property decides
to include a notice with the tax statement, the county treasurer or auditor must coordinate the
process and may combine the information on a single announcement.
The commissioner of revenue shall certify to the county auditor the actual or estimated aids
enumerated in paragraph (c), clause (4), that local governments will receive in the following year.
The commissioner must certify this amount by January 1 of each year.
Subd. 3. Mailing of tax statements.
The county treasurer shall mail to taxpayers statements
of their personal property taxes due not later than April 15 for property taxes payable in 1990 and
March 31 thereafter, except in the case of manufactured homes and sectional structures taxed as
personal property. Statements of the real property taxes due shall be mailed not later than April 15
for property taxes payable in 1990 and March 31 thereafter. The validity of the tax shall not be
affected by failure of the treasurer to mail the statement. The taxpayer is defined as the owner
who is responsible for the payment of the tax.
Subd. 4. Collection site.
If so directed by the county board, the treasurer shall visit places in
the county as the treasurer deems expedient for the purpose of receiving taxes and the county
board is authorized to pay the expenses of such visits and of preparing duplicate tax lists. Failure
to mail the tax statement shall not be deemed a material defect to affect the validity of any
judgment and sale for delinquent taxes.
History: (2077) RL s 880; 1913 c 551 s 1; 1945 c 278 s 2; 1961 c 646 s 2; 1965 c 287 s 1;
Ex1967 c 32 art 7 s 4; 1969 c 416 s 1; 1969 c 455 s 1; 1969 c 890 s 1; 1971 c 797 s 5; 1975 c 437
art 1 s 29; 1976 c 334 s 9; 1977 c 423 art 4 s 7; 1979 c 334 art 1 s 25; 1980 c 607 art 4 s 6; 1983
c 222 s 16; 1983 c 342 art 15 s 2; 1984 c 502 art 3 s 16; 1984 c 522 s 7; 1Sp1985 c 14 art 4 s 79;
1986 c 444; 1987 c 229 art 5 s 1; art 11 s 1; 1987 c 268 art 5 s 9; art 6 s 42; 1988 c 719 art 5 s
43; 1Sp1989 c 1 art 2 s 11; art 9 s 53,54; 1990 c 604 art 3 s 34; 1991 c 291 art 1 s 30; 1993 c 375
art 5 s 30; art 7 s 13; art 12 s 11; 1994 c 416 art 1 s 30; 1994 c 587 art 5 s 13; 1995 c 264 art 4 s
6; art 16 s 13; 1996 c 305 art 1 s 61; 1996 c 471 art 3 s 23,52; 1997 c 231 art 2 s 70; art 4 s 10;
art 14 s 3; 1998 c 389 art 5 s 1; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 55; 2002 c 377 art 4 s
23; 2004 c 228 art 3 s 11; 2005 c 10 art 1 s 60; 1Sp2005 c 3 art 1 s 26
276.041 FILING TO RECEIVE NOTICE OF DELINQUENT TAXES.
Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of real property
may file their names and current mailing addresses with the county auditor in the county where
the land is located for the purpose of receiving notices affecting the land that are issued under
. A person filing shall pay a filing fee of $15 to the county
auditor for each parcel. The filing expires after three years. The county auditor shall give a copy
of the list of names and addresses to the county treasurer. Taxpayers of record with the county
auditor and mortgagees who remit taxes on their behalf shall receive tax statements and other
notices and are not required to file and pay fees under this section.
History: 1983 c 342 art 15 s 3; 1986 c 444; 1987 c 229 art 5 s 1; 1991 c 291 art 12 s 11
276.05 RECEIPTS FOR TAX PAYMENTS.
The county treasurer may issue receipts showing payment of the tax. If the tax is paid in
currency or if the payer requests a receipt, the county treasurer shall give a receipt. The receipt
must show the name and post office address of the person, the amount and date of payment, the
land, lot, or other property on which the tax was levied, according to its description on the tax
list or in some other sufficient manner, and the year or years for which the tax was levied. If for
current taxes on real estate, the receipt must have written or stamped across its face, "taxes for"
(giving the year in figures), or "first half of taxes for" (giving the year in figures), or "last half
of taxes for" (giving the year in figures), as the case may be. If land has been sold for taxes
either to a purchaser, or to the state, and the time for redemption from the sale has not expired,
the receipt must have written or stamped across the face, "sold for taxes." The treasurer shall
make duplicates of all receipts and return the duplicates at the end of each month to the county
auditor. The auditor shall file and preserve them in the auditor's office, charging the treasurer with
the amount on the receipts.
History: (2078) RL s 881; 1917 c 18; 1976 c 334 s 10; 1986 c 444; 1987 c 229 art 5 s 1
276.07 UNDIVIDED INTEREST; PAYMENT AND RECEIPT.
A person holding an undivided interest in taxable real property, including mortgagees,
lessees, and others, who by law or contract are required or entitled to pay taxes to protect any
right, title, interest, claim, or lien held by them in, to, or upon it, may pay the taxes on the
undivided interests. The county treasurer may issue a receipt for the amount paid and specify the
interest paid. The treasurer shall enter on the tax list the name of the person who paid the taxes
and the undivided interest, and shall report the payment and nature of the interest to the county
auditor. If the taxes have been paid, the undivided interests are exempt from proceedings to
enforce the collection of the same tax against other undivided interests upon which the tax has not
been paid. The tax upon the undivided interests upon which the taxes have not been paid must be
collected as though the undivided interests were a separate description.
History: (2080) 1913 c 505 s 1; 1979 c 50 s 33; 1986 c 444; 1987 c 229 art 5 s 1
276.08 ORDERS RECEIVED FOR TAXES.
The county treasurer shall receive in payment of taxes orders on the several funds for which
taxes may be levied, to the amount of the tax for the fund, without regard to priority of the
numbers of orders, except when otherwise provided by law, and shall write or stamp across the
face of the orders the date of their receipt, and the name of the person from whom received.
History: (2081) RL s 882; 1986 c 444; 1987 c 229 art 5 s 1
276.09 SETTLEMENT BETWEEN AUDITOR AND TREASURER.
On the later of May 20 of each year or 26 calendar days after the postmark date on the
envelopes containing real or personal property tax statements, the county treasurer shall make full
settlement with the county auditor of all receipts collected for all purposes, from the date of the
last settlement up to and including each day mentioned. The county auditor shall, within 30 days
after the settlement, send an abstract of it to the state auditor in the form prescribed by the state
auditor. At the settlement the treasurer shall make complete returns of the receipts on the current
tax list, showing the amount collected on account of the several funds included in the list.
Settlement of receipts from the later of May 20 or the actual settlement date to December
31 of each year must be made as provided in section
For purposes of this section, "receipts" includes all tax payments received by the county
treasurer on or before the settlement date.
History: (2082) RL s 883; 1911 c 225 s 1; 1973 c 492 s 14; 1976 c 231 s 23; 1980 c 418 s 1;
1983 c 342 art 7 s 6; 1986 c 444; 1Sp1986 c 1 art 4 s 28; 1987 c 229 art 5 s 1; 1Sp1989 c 1 art 9 s
55; 1990 c 480 art 8 s 1; 1995 c 264 art 4 s 7; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
276.10 APPORTIONMENT AND DISTRIBUTION OF FUNDS.
On the settlement day determined in section
for each year, the county auditor
and county treasurer shall distribute all undistributed funds in the treasury. The funds must be
apportioned as provided by law, and credited to the town, city, school district, special district and
each county fund. Within 20 days after the distribution is completed, the county auditor shall
report to the state auditor in the form prescribed by the state auditor. The county auditor shall
issue a warrant for the payment of money in the county treasury to the credit of the town, city,
school district, or special districts on application of the persons entitled to receive the payment.
The county auditor may apply the local tax rate from the year before the year of distribution
when apportioning and distributing delinquent tax proceeds, if the composition of the previous
year's local tax rate between taxing districts is not significantly different from the local tax rate
that existed for the year of the delinquency.
History: (2083) RL s 884; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1976 c 231 s 24; 1980
c 418 s 2; 1983 c 222 s 17; 1983 c 342 art 7 s 7; 1986 c 444; 1Sp1986 c 1 art 4 s 29; 1987 c
229 art 5 s 1; 1988 c 719 art 5 s 84; 1Sp1989 c 1 art 2 s 11; art 9 s 56; 1990 c 480 art 8 s 2;
2003 c 127 art 5 s 27
276.11 WHEN TREASURER SHALL PAY FUNDS FROM MAY SETTLEMENT.
Subdivision 1. Generally.
As soon as practical after the settlement day determined in section
, the county treasurer shall pay to the treasurer of a town, city, school district, or special
district, on the warrant of the county auditor, all receipts of taxes levied by the taxing district and
deliver up all orders and other evidences of indebtedness of the taxing district, taking triplicate
receipts for them. The treasurer shall file one of the receipts with the county auditor, and shall
return one by mail on the day of its receipt to the clerk of the town, city, school district, or
special district to which payment was made. The clerk shall keep the receipt in the clerk's office.
Upon written request of the taxing district, to the extent practicable, the county treasurer shall
make partial payments of amounts collected periodically in advance of the next settlement and
distribution. A statement prepared by the county treasurer must accompany each payment. It must
state the years for which taxes included in the payment were collected and, for each year, the
amount of the taxes and any penalties on the tax. Upon written request of a taxing district, except
school districts, the county treasurer shall pay at least 70 percent of the estimated collection
within 30 days after the settlement date determined in section
. Within seven business days
after the due date, or 28 calendar days after the postmark date on the envelopes containing real
or personal property tax statements, whichever is latest, the county treasurer shall pay to the
treasurer of the school districts 50 percent of the estimated collections arising from taxes levied
by and belonging to the school district, unless the school district elects to receive 50 percent of
the estimated collections arising from taxes levied by and belonging to the school district after
making a proportionate reduction to reflect any loss in collections as the result of any delay in
mailing tax statements. In that case, 50 percent of those adjusted, estimated collections shall be
paid by the county treasurer to the treasurer of the school district within seven business days of
the due date. The remaining 50 percent of the estimated collections must be paid to the treasurer
of the school district within the next seven business days of the later of the dates in the preceding
sentence, unless the school district elects to receive the remainder of its estimated collections
after a proportionate reduction has been made to reflect any loss in collections as the result of any
delay in mailing tax statements. In that case, the remaining 50 percent of those adjusted, estimated
collections shall be paid by the county treasurer to the treasurer of the school district within 14
days of the due date. The treasurer shall pay the balance of the amounts collected to a municipal
corporation or other body within 60 days after the settlement date determined in section
After 45 days interest at an annual rate of eight percent accrues and must be paid to the taxing
district. Interest must be paid upon appropriation from the general revenue fund of the county. If
not paid, it may be recovered by the taxing district, in a civil action.
Subd. 2. Definition.
For purposes of this section and section
, "estimated collections"
includes estimated collections of taxes and special assessments, and penalties and interest due
to the taxing district.
Subd. 3. Appeal.
The treasurer or other appropriate fiscal officer of a town, city, school
district, or special district may appeal to the county board the determination of the amount of
estimated collections by the county treasurer under this section or section
. If the county
board finds that the amount of estimated collections has been determined by the county treasurer
incorrectly, resulting in underpayment to the local taxing districts, it shall order the county
treasurer to pay the additional amount necessary to comprise the correct estimated collection
History: (2084) RL s 885; 1967 c 433 s 1; 1971 c 793 s 1; 1973 c 683 s 29; 1974 c 450 s 1;
1980 c 418 s 3; 3Sp1981 c 2 art 4 s 8; 1983 c 342 art 7 s 8; 1Sp1986 c 1 art 4 s 30; 1987 c 229 art
5 s 1; 1987 c 268 art 7 s 44; 1Sp1989 c 1 art 9 s 57; 1990 c 480 art 8 s 3; 1Sp2001 c 5 art 3 s 56;
2003 c 112 art 2 s 35; 2003 c 127 art 5 s 28; 2004 c 228 art 1 s 76 subd 8
276.111 DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT.
Within seven business days after October 15, the county treasurer shall pay to the school
districts 50 percent of the estimated collections arising from taxes levied by and belonging to the
school district from the settlement day determined in section
to October 20. The remaining
50 percent of the estimated tax collections must be paid to the school district within the next
seven business days. Within ten business days after November 15, the county treasurer shall pay
to the school district 100 percent of the estimated collections arising from taxes levied by and
belonging to the school districts from October 20 to November 20.
Within ten business days after November 15, the county treasurer shall pay to each taxing
district, except any school district, 100 percent of the estimated collections arising from taxes
levied by and belonging to each taxing district from the settlement day determined in section
to November 20.
On or before January 5, the county treasurer shall make full settlement with the county
auditor of all receipts collected from the settlement day determined in section
31. After subtracting any tax distributions that have been made to the taxing districts in October
and November, the treasurer shall pay to each of the taxing districts on or before January 25, the
balance of the tax amounts collected on behalf of each taxing district. Interest accrues at an annual
rate of eight percent and must be paid to the taxing district if this final settlement amount is not
paid by January 25. Interest must be paid upon appropriation from the general revenue fund of the
county. If not paid, it may be recovered by the taxing district in a civil action.
History: 1Sp1986 c 1 art 4 s 31; 1987 c 229 art 5 s 1; 1990 c 480 art 8 s 4; 1995 c 264 art 4
s 8; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
276.112 STATE PROPERTY TAXES; COUNTY TREASURER.
On or before January 25 each year, for the period ending December 31 of the prior year,
and on or before June 28 each year, for the period ending on the most recent settlement day
determined in section
, and on or before December 2 each year, for the period ending
November 20, the county treasurer must make full settlement with the county auditor according to
for all receipts of state property taxes levied under section
, and must transmit those receipts to the commissioner of revenue by electronic means.
History: 2003 c 127 art 5 s 29; 2005 c 151 art 5 s 30
276.12 AUDITOR TO KEEP ACCOUNTS.
The county auditor shall keep accounts with the state, the county, and each of the county
funds, and each town, city, and school district, and with the county treasurer. The auditor shall
make daily entries of the charges and credits to the treasurer and, immediately after each
distribution of taxes, shall credit the collections to the proper funds. Upon application of the
treasurer of a town, city, or school district, and upon the filing of a certificate of its clerk that the
person applying is the duly elected or appointed treasurer, the auditor shall give a warrant on the
county treasurer for the amount due and charge the body with the amount of the warrant.
History: (2085) RL s 886; 1973 c 123 art 5 s 7; 1977 c 434 s 13; 1986 c 444; 1987 c
229 art 5 s 1
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
History: 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
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
(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.
do not apply to unclaimed property tax
refunds, overpayments, and warrants.
History: 1987 c 268 art 7 s 45; 2000 c 490 art 5 s 18