2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 290B Senior Citizens' Property Tax Deferral
Section 290B.09 STATE REIMBURSEMENT.

290B.09 STATE REIMBURSEMENT.
Subdivision 1. Determination; payment. The county auditor shall determine the total
current year's deferred amount of property tax under this chapter in the county, and submit those
amounts as part of the abstracts of tax lists submitted by the county auditors under section 275.29.
The commissioner may make changes in the abstracts of tax lists as deemed necessary. The
commissioner of revenue, after such review, shall pay the deferred amount of property tax to
each county treasurer on or before August 31.
The county treasurer shall distribute as part of the October settlement the funds received as if
they had been collected as a part of the property tax.
Subd. 2. Appropriation. An amount sufficient to pay the total amount of property tax
determined under subdivision 1, plus any amounts paid under section 290B.04, subdivision 7, is
annually appropriated from the general fund to the commissioner of revenue.
History: 1997 c 231 art 14 s 12; 1998 c 389 art 5 s 15; 2000 c 490 art 5 s 27