278.01 DEFENSE OR OBJECTION TO REAL AND PERSONAL PROPERTY TAXES; SERVICE AND FILING. Subdivision 1. Determination of validity. (a) Any person having personal property, or any estate, right, title, or interest in or lien upon any parcel of land, who claims that such property has been partially, unfairly, or unequally assessed in comparison with other […]
278.02 PETITION MAY INCLUDE SEVERAL ITEMS OR PARCELS. Such petition need not be in any particular form, but shall clearly identify the items of personal property, or the land involved, the assessment date, and shall set forth in concise language the claim, defense, or objection asserted. No petition shall include more than one assessment date. […]
278.03 PAYMENT OF TAX. Subdivision 1. Real property. In the case of real property, if the proceedings instituted by the filing of the petition have not been completed before the 16th day of May next following the filing, the petitioner shall pay to the county treasurer 50 percent of the tax levied for such year […]
278.04 TREASURER MUST STAMP TAX LISTS. Upon the filing of such petition, the county treasurer shall write or stamp opposite the description of such items of personal property or parcel on the tax list the notation, “Petition for review filed,” and such parcel or item of personal property shall not be included in the delinquent […]
278.05 TRIAL OF ISSUES. Subdivision 1. Trial. The petition, without any answer, return, or other pleading thereto, shall be tried at the next term of court. The Tax Court or district court shall without delay summarily hear and determine the claims, objections or defenses made by the petition and shall direct judgment to sustain, reduce […]
278.06 OTHER STATUTES TO APPLY. Sections 279.18, 279.19, 279.21, 279.23, and 279.25 shall apply in so far as they are applicable thereto, except as herein otherwise provided. References in those sections to “answers” shall be understood as referring to petitions, and references to the “delinquent list” or “list” as referring to the tax list filed […]
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 […]
278.08 INTEREST. Subdivision 1. Interest; penalty. In the case of real or personal property, the judgment must include the following interest: (1) if the tax is sustained in full, interest on the unpaid part of the tax computed under section 279.03, subdivision 1, at the rate provided in section 549.09; (2) if the tax is […]
278.09 CERTIFIED COPIES TO AUDITOR AND TREASURER. Upon entry of judgment a certified copy thereof shall be delivered to the county auditor and to the county treasurer if the tax list be still in the treasurer’s possession, who shall correct the tax list and assessment rolls in accordance with the judgment, writing or stamping opposite […]
278.10 TO BE ENTERED IN JUDGMENT BOOK. Upon entry of the judgment referred to in section 278.07, the county auditor shall bill the taxpayer for the unpaid portion of the judgment, if any, plus the allowable costs, interest, and penalties that have accrued to the date of entry, as provided in section 278.08. If the […]
278.11 MAY PAY FULL TAX. Where a petition has been filed, as provided in this chapter, the taxes levied, or any balance thereof, may be paid without such payment waiving any of the claims, defenses, or objections set forth in such petition, and such proceeding shall continue as if such payment had not been made. […]
278.12 REFUNDS OF OVERPAYMENT. If upon final determination the petitioner has paid more than the amount so determined to be due, judgment shall be entered in favor of the petitioner for such excess, and upon filing a copy thereof with the county auditor the auditor shall forthwith draw a warrant upon the county treasurer for […]
278.13 JUDGMENT TO BE FINAL. The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein. No defense or objection which might have been interposed by proceedings hereunder shall be interposed in delinquent tax proceedings except the defense that the taxes […]
278.14 REFUNDS OF MISTAKENLY BILLED TAXES. Subdivision 1. Applicability. A county must pay a refund of a mistakenly billed tax as provided in this section. As used in this section, “mistakenly billed tax” means an amount of property tax that was billed, to the extent the amount billed exceeds the accurate tax amount due to […]
