Minnesota § 270.95 PAYMENT; ADMINISTRATION

Minnesota Statutes

§ 270.95 — PAYMENT; ADMINISTRATION

Minnesota § 270.95

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270VARIOUS TAXES AND STATE BOARDS

This text of Minnesota § 270.95 (PAYMENT; ADMINISTRATION) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270.95 (2026).

Text

The tax imposed under sections270.91to270.98is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valorem property tax. If a reduction in market value that creates contamination value is granted after the ad valorem property tax has been paid, the contamination tax must be subtracted from the amount to be refunded to the property owner.

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The tax imposed under sections270.91to270.98is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valorem property tax. If a reduction in market value that creates contamination value is granted after the ad valorem property tax has been paid, the contamination tax must be subtracted from the amount to be refunded to the property owner.