2002 Minnesota Statutes

     268.066 Cancellation of delinquent taxes. 

    (a) The commissioner shall cancel as uncollectible any 
 taxes, payments in lieu of taxes, penalties, or the interest or 
 costs thereon, which remain unpaid six years after the amounts 
 have been first determined due and payable, except where the 
 delinquent amounts are secured by a notice of lien, a judgment, 
 are in the process of garnishment, or are under a payment plan. 

    (b) The commissioner may cancel at any time as 
 uncollectible any taxes, payments in lieu of taxes, penalties, 
 or the interest or costs thereon, that the commissioner 
 determines are uncollectible due to death or bankruptcy. 

    HIST: 1987 c 385 s 39; 1996 c 305 art 1 s 58; 1997 c 66 s 79; 
 1998 c 265 s 21