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 kept by the treasurer for a period of six years. The list must identify the taxpayer, the amount of uncollectible liability, and the reason for uncollectibility.
1991 c 291 art 15 s 8
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 277 — Delinquent Personal Property Taxes
Section 277.01 — When Tax Is Delinquent; Penalty.
Section 277.14 — Docketing Judgment.
Section 277.16 — Satisfaction Of Judgment.
Section 277.17 — Escrow Requirement For Delinquencies On Manufactured Homes.
Section 277.20 — Lien For Personal Property Tax.
Section 277.21 — Levy And Distraint.
Section 277.22 — Adjustment Of Tax Liability.