If requested by the commissioner of revenue, a claimant who files a claim for relief for property taxes payable shall provide a property tax statement or a reproduction thereof in a form deemed satisfactory by the commissioner of revenue indicating that there are no delinquent property taxes on the homestead. Indication on the property tax statement from the county treasurer that there are no delinquent taxes on the homestead shall be sufficient proof. Taxes included in a confession of judgment under section 277.23 or 279.37 shall not constitute delinquent taxes as long as the claimant is current on the payments required to be made under section 277.23 or 279.37.
1975 c 437 art 1 s 10; 1977 c 423 art 2 s 14; 1986 c 444; 2009 c 88 art 7 s 9; 1Sp2017 c 1 art 17 s 3
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 290A — Property Tax Refund
Section 290A.03 — Definitions.
Section 290A.04 — Refund Allowable.
Section 290A.05 — Combined Household Income.
Section 290A.07 — Claims Payments.
Section 290A.08 — One Claimant Per Household.
Section 290A.09 — Proof Of Claim.
Section 290A.091 — Claims Of Tenants In Leasehold Cooperatives.
Section 290A.10 — Proof Of Taxes Paid.
Section 290A.11 — Objections To Claims.
Section 290A.13 — No Relief Allowed In Certain Cases.
Section 290A.14 — Property Tax Statement.
Section 290A.15 — Claim Applied Against Outstanding Liability.
Section 290A.18 — Right To File Claim; Right To Receive Credit.
Section 290A.19 — Owner Or Managing Agent To Furnish Rent Certificate.