The tax imposed under sections 270.91 to 270.98 is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valorem property tax. If a reduction in market value that creates contamination value is granted after the ad valorem property tax has been paid, the contamination tax must be subtracted from the amount to be refunded to the property owner.
Minn. Stat. § 270.95
PAYMENT; ADMINISTRATION.
Applied in 1 court decision — leading case Westling v. County of Mille Lacs (1998)
Most recently applied in Westling v. County of Mille Lacs (July 1998)
1993 c 375 art 12 s 5
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.