Chapter 278 — Defense or Objection to Real and Personal Property Taxes; Service and Filing
Minnesota Statutes Chapter 278 — Defense or Objection to Real and Personal Property Taxes; Service and Filing
278.01
Defense or Objection to Real and Personal Property Taxes; Service and Filing
If you believe your property has been unfairly assessed, valued too high, illegally taxed, or is actually tax-exempt, …
278.02
Petition May Include Several Items or Parcels
A property tax petition does not need to follow a special form, but it must clearly describe the property, state the …
278.03
Payment of Tax
While your property tax appeal is pending, you must still pay a portion of the disputed tax. For real property, you must …
278.04
Treasurer Must Stamp Tax Lists
When a property tax petition is filed, the county treasurer must mark the property on the tax list as 'Petition for …
278.05
Trial of Issues
The court tries tax petitions at the next term without requiring formal pleadings and decides whether to sustain, …
278.06
Other Statutes to Apply
Several sections of chapter 279 (delinquent tax proceedings) also apply to property tax petitions under chapter 278, to …
278.07
Judgment; Amount; Costs
The court enters judgment for the amount of taxes it determines are owed, minus any amount already paid. If the original …
278.08
Interest
The court judgment includes interest on unpaid taxes, whether the tax is sustained, increased, or reduced. If the tax is …
278.09
Certified Copies to Auditor and Treasurer
After the court enters a judgment in a property tax case, a certified copy must be sent to both the county auditor and …
278.10
To Be Entered in Judgment Book
After the court enters a property tax judgment, the county auditor bills the taxpayer for any unpaid balance plus costs, …
278.11
May Pay Full Tax
If you have filed a property tax petition, you can still pay the full tax amount without giving up your right to …
278.12
Refunds of Overpayment
If you win your property tax appeal and have overpaid, the county auditor must issue a refund warrant or, with your …
278.13
Judgment to Be Final
A judgment in a property tax case is final and conclusive, except for the right to appeal to a higher court. Once the …
278.14
Refunds of Mistakenly Billed Taxes
If the county made a mistake in classifying your property or made a math error in calculating your tax, you can get a …