2007 Minnesota Statutes

278.07 JUDGMENT; AMOUNT; COSTS.
Judgment shall be for the amount of the taxes for the year as the court shall determine the
same, less the amount paid thereon, if any. If the tax is sustained in the full amount levied or
increased, costs and disbursements may, in the discretion of the court, be taxed and allowed as
in delinquent tax proceedings and shall be included in the judgment. If the tax so determined is
decreased from the amount originally levied, the court may, in its discretion, award disbursements
to the petitioner, which shall be taxed and allowed and be deducted from the amount of the
taxes as determined unless there has been a previous offer of reduced taxes that was rejected by
the petitioner, in which case the award of costs and disbursements is governed by Minnesota
Rules of Civil Procedure, rule 68. If there be no judgment for taxes, a judgment may be entered
determining the right of the parties and for the costs and disbursements as taxed and allowed.
History: (2126-7) 1935 c 300 s 7; 1986 c 473 s 7; 1997 c 231 art 16 s 8