277.01 WHEN TAX IS DELINQUENT; PENALTY. Subdivision 1. Due dates; penalty. Except as provided in this subdivision and subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16 next after they become due or 21 days after the postmark date on the envelope containing the property tax statement, whichever is later, […]
277.14 DOCKETING JUDGMENT. Every judgment for personal property taxes shall be docketed and thereafter become a lien upon the real property of the debtor in the county within which the judgment was rendered to the same extent as other judgments for the recovery of money and may be docketed in other counties in like manner […]
277.15 INTEREST. All personal property tax amounts not paid as of January 1 of the year following the year in which they were due, whichever is later, shall, together with associated penalties and costs, until paid, bear interest as provided in section 279.03, except that the provisions of section 278.08 shall govern in regard to […]
277.16 SATISFACTION OF JUDGMENT. Upon payment to the county treasurer of any personal property tax for which judgment has been obtained, the treasurer shall deliver a certificate of such fact to the court administrator, who shall file the same, and satisfy the judgment upon the margin of the record thereof, stating the date of payment […]
277.17 ESCROW REQUIREMENT FOR DELINQUENCIES ON MANUFACTURED HOMES. Subdivision 1. Notification to manufactured home owner. At least once in each calendar year, the county treasurer must send a letter to each owner of a manufactured home for which the taxes due in that calendar year have not been fully paid. The first letter sent, in […]
277.20 LIEN FOR PERSONAL PROPERTY TAX. Subdivision 1. Creation of lien. Except for property exempt under subdivision 3, the tax assessed on personal property or manufactured homes and collectible under this chapter is a lien on all the real and personal property within this state of the person liable for the payment of the tax. […]
277.21 LEVY AND DISTRAINT. Subdivision 1. Collection authority of the county treasurer. If a tax assessed on personal property or manufactured homes and collectible under this chapter is not paid when due, the county treasurer shall, as soon as practicable, take action the county treasurer considers necessary and reasonable to collect the delinquent tax. By […]
277.22 ADJUSTMENT OF TAX LIABILITY. If the amount of tax determined under section 277.21, subdivision 2, is greater than the corrected tax computed by applying the proper value and levy rate, the excess must be refunded to the person paying the tax. If the amount paid is less, the deficiency must be collected in the […]
277.23 CONFESSION OF JUDGMENT FOR HOMESTEAD. Subdivision 1. Procedure. The owner or another person having an interest in a manufactured home classified and taxed as a homestead may confess judgment and pay the delinquent personal property tax on the manufactured home in installments in the general manner provided in section 279.37 for real property tax. […]
277.24 UNCOLLECTED TAXES. If at any time in the collection proceedings the county treasurer is satisfied that the tax cannot be collected for any reason or finds that the collection costs are excessive in comparison to the amount of tax involved, the treasurer may cancel the taxes due. A list of canceled taxes must be […]
