Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276 — Collection, Accounting, Distribution

Section 276.01 — Delivery Of Lists To Treasurer. - On or before the first business day in March in...

Section 276.015 — Treasurer To Publish Tax Rates. - On receiving the tax lists from the county auditor, the...

Section 276.017 — Timely Payments. - Subdivision 1. Date of mailing or receipt. When a payment...

Section 276.02 — Treasurer To Be Collector. - The county treasurer shall collect all taxes extended on the...

Section 276.03 — Treasurer To Collect Local Assessments. - A county treasurer authorized by law to collect local assessments...

Section 276.04 — Notice Of Rates; Property Tax Statements. - Subdivision 1. Auditor to publish rates. On receiving the tax...

Section 276.041 — Filing To Receive Notice Of Delinquent Taxes. - Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of...

Section 276.05 — Receipts For Tax Payments. - The county treasurer may issue receipts showing payment of the...

Section 276.06 — Tax Statements To State Apportionment Of Taxes. - The treasurer of each county may cause to be printed,...

Section 276.07 — Undivided Interest; Payment And Receipt. - A person holding an undivided interest in taxable real property,...

Section 276.08 — Orders Received For Taxes. - The county treasurer shall receive in payment of taxes orders...

Section 276.09 — Settlement Between Auditor And Treasurer. - On the later of May 20 of each year or...

Section 276.10 — Apportionment And Distribution Of Funds. - On the settlement day determined in section 276.09 for each...

Section 276.11 — When Treasurer Shall Pay Funds From May Settlement. - Subdivision 1. Generally. As soon as practical after the settlement...

Section 276.111 — Distributions And Final Year-end Settlement. - Within seven business days after October 15, the county treasurer...

Section 276.112 — State Property Taxes; County Treasurer. - On the estimated payment and settlement dates provided in this...

Section 276.12 — Auditor To Keep Accounts. - The county auditor shall keep accounts with the state, the...

Section 276.131 — Distribution Of Penalties, Interest, And Costs. - Subdivision 1. Distribution. Except as provided in subdivision 2, the...

Section 276.19 — Unclaimed Overpayments. - Subdivision 1. Notice of overpayment. If an overpayment of property...