1998 Minnesota Statutes

     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 and interest collected on 
 real and personal property taxes must be distributed to the 
 county in which the property is located, and the other 50 
 percent must be distributed to the school districts within the 
 county.  The distribution to the school district must be in 
 accordance with the provisions of section 127A.34; and 

    (3) 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.  

    HIST: 1989 c 277 art 2 s 38; 1995 c 264 art 3 s 16; 1998 c 397 
 art 11 s 3