2025 Session Last amended: 1991 session

§ 277.24 — Uncollected Taxes

Plain-Language Summary

If the county treasurer determines that a personal property tax bill cannot be collected for any reason—including that the taxpayer has no collectible assets or that collection costs would exceed the amount owed—the treasurer may formally cancel the uncollectible taxes. The treasurer must keep a record of all canceled taxes for six years, showing the taxpayer's name, the amount canceled, and the reason.

277.24 UNCOLLECTED TAXES.

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.

History:

1991 c 291 art 15 s 8

History: History:

  1991 c 291 art 15 s 8

Practical Notes

The ability to cancel uncollectible taxes prevents counties from spending more money trying to collect than they would ever recover. The six-year record requirement creates an audit trail showing why taxes were written off rather than collected. Businesses or individuals who have had personal property taxes canceled should understand that the cancellation is an administrative action and does not necessarily preclude future tax assessments on newly acquired property.

Source: Minnesota Office of the Revisor of Statutes