2025 Session Last amended: 2010 session

§ 276.112 — State Property Taxes; County Treasurer

Plain-Language Summary

This law requires county treasurers to settle and transmit state property tax collections to the Minnesota Commissioner of Revenue electronically, following the same payment schedule used for school district distributions. State property taxes collected under Minnesota Statutes section 275.025 must be handled separately and sent to the state on time.

276.112 STATE PROPERTY TAXES; COUNTY TREASURER.

On the estimated payment and settlement dates provided in this chapter for the settlement of taxes levied by school districts, the county treasurer must make full settlement with the county auditor for all receipts of state property taxes levied under section 275.025, and must transmit those receipts to the commissioner of revenue by electronic means on the dates and according to the provisions applicable to distributions to school districts.

History:

2003 c 127 art 5 s 29; 2005 c 151 art 5 s 30; 1Sp2010 c 1 art 2 s 3

History: History: 2003 c 127 art 5 s 29; 2005 c 151 art 5 s 30; 1Sp2010 c 1 art 2 s 3

Practical Notes

The state general property tax is a statewide levy on commercial and industrial property and certain cabin properties. County treasurers must electronically remit this revenue to the state on the same schedule as school district payments. This section ensures that state-level tax revenues are promptly forwarded from counties to state government.

Source: Minnesota Office of the Revisor of Statutes