Subdivision 1. Date of mailing or receipt. When a payment described in this section is required to be made to a county on or before the prescribed date, the payment is timely if received by the county on or before a prescribed date, or if mailed on or before that date. This section applies to the payment of current or delinquent real or personal property taxes, any other amount shown as payable on a property tax statement, and all related penalties, interest, or costs.
Subd. 2. Mailing requirements. Mailing is timely under this section only if the payment was deposited in the mail in the United States on or before the due date, in an envelope or other appropriate wrapper, postage prepaid, and properly addressed.
Subd. 3. Proof of timely payment. The postmark or registration mark of the United States Postal Service qualifies as proof of timely mailing. Mailing, or the time of mailing, may also be established by a delivery service's records or other available evidence. The postmark of a private postage meter or an electronic stamp purchased online may not be used as proof of a timely mailing made under this section.
Subd. 4. Receipt otherwise governs. In any case in which the payment is not treated as timely mailed under this section, the date of receipt governs for purposes of determining the amount of any penalty, interest, or cost assessment.
1996 c 471 art 3 s 22; 1Sp2017 c 1 art 2 s 20
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276 — Collection, Accounting, Distribution
Section 276.01 — Delivery Of Lists To Treasurer.
Section 276.015 — Treasurer To Publish Tax Rates.
Section 276.017 — Timely Payments.
Section 276.02 — Treasurer To Be Collector.
Section 276.03 — Treasurer To Collect Local Assessments.
Section 276.04 — Notice Of Rates; Property Tax Statements.
Section 276.041 — Filing To Receive Notice Of Delinquent Taxes.
Section 276.05 — Receipts For Tax Payments.
Section 276.06 — Tax Statements To State Apportionment Of Taxes.
Section 276.07 — Undivided Interest; Payment And Receipt.
Section 276.08 — Orders Received For Taxes.
Section 276.09 — Settlement Between Auditor And Treasurer.
Section 276.10 — Apportionment And Distribution Of Funds.
Section 276.11 — When Treasurer Shall Pay Funds From May Settlement.
Section 276.111 — Distributions And Final Year-end Settlement.
Section 276.112 — State Property Taxes; County Treasurer.
Section 276.12 — Auditor To Keep Accounts.
Section 276.131 — Distribution Of Penalties, Interest, And Costs.