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2019 Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 277 — Delinquent Personal Property Taxes
Section 277.22 — Adjustment Of Tax Liability.
Universal Citation: MN Stat § 277.22 (2019)
277.22 ADJUSTMENT OF TAX LIABILITY.
If the amount of tax determined under section 277.21, subdivision 2, is greater than the corrected tax computed by applying the proper value and levy rate, the excess must be refunded to the person paying the tax. If the amount paid is less, the deficiency must be collected in the same manner as other personal property taxes not collected.
History: 1991 c 291 art 15 s 6
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