Chapter 277 — When Tax is Delinquent; Penalty

277.01 When Tax is Delinquent; Penalty This section sets the rules for when personal property taxes become delinquent in Minnesota. Most unpaid personal … 277.011 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.02 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.03 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.04 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.05 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.06 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.07 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.08 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.09 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.10 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.11 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.12 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.13 This section was repealed as part of consolidation and reform of Minnesota's personal property tax collection laws. The … 277.14 Docketing Judgment When a court enters a judgment for unpaid personal property taxes, the judgment must be formally docketed (recorded) … 277.15 Interest Unpaid personal property taxes that are still outstanding as of January 1 of the year after they were due will accrue … 277.16 Satisfaction of Judgment When a taxpayer pays a personal property tax judgment, the county treasurer issues a certificate of payment. The … 277.17 Escrow Requirement for Delinquencies on Manufactured Homes When a manufactured home owner has delinquent property taxes for more than 90 days after receiving notice, the county … 277.20 Lien for Personal Property Tax The personal property tax assessed on January 2 of each year becomes a lien on all of the taxpayer's real and personal … 277.21 Levy and Distraint If personal property taxes are not paid when due, the county treasurer has broad authority to collect by levying on … 277.22 Adjustment of Tax Liability If the tax amount seized through levy and distraint turns out to be more than the correct tax amount (after proper value … 277.23 Confession of Judgment for Homestead Owners of manufactured homes taxed as a homestead can confess judgment and pay delinquent taxes on an installment plan, … 277.24 Uncollected Taxes If the county treasurer determines that a personal property tax bill cannot be collected for any reason—including that …