SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Annual maximum property tax amount, Minn. Statutes 2004 275.065, 290B.05

Application of law, late payments, penalties, Minn. Statutes 2004 290B.08

Applications for deferral, Minn. Statutes 2004 290B.04

Citation, Minn. Statutes 2004 290B.02

Deferrals, generally

Applications for, Minn. Statutes 2004 290B.04

County auditors, duties, Minn. Statutes 2004 290B.07

County treasurers, duties, Minn. Statutes 2004 290B.07

Cumulative, Minn. Statutes 2004 290B.05, 290B.06

Data, classification, Minn. Statutes 2004 290B.04

Disclosure, Minn. Statutes 2004 270B.12

Eligibility after excess-income certification, Minn. Statutes 2004 290B.04

Limitations, Minn. Statutes 2004 290B.05

Maximum allowable deferral, Minn. Statutes 2004 290B.05

Not deemed delinquent property taxes, Minn. Statutes 2004 290B.07

Offsets, Minn. Statutes 2004 290B.04, 290B.06

Payment by state deemed loan to participant, Minn. Statutes 2004 290B.07

Records, Minn. Statutes 2004 290B.07

Refunds deducted from, Minn. Statutes 2004 290B.06

Tax liens, Minn. Statutes 2004 290B.04, 290B.07 to 290B.09

Termination, Minn. Statutes 2004 290B.08

Deferred property tax amount, Minn. Statutes 2004 290B.05, 290B.07

Definitions

Generally, Minn. Statutes 2004 290B.03

Property tax notices, Minn. Statutes 2004 275.065

Delinquent taxes and assessments

Payment by state, Minn. Statutes 2004 290B.04, 290B.07, 290B.09

Payment upon termination of deferral, Minn. Statutes 2004 290B.08

Disclosure, deferrals, Minn. Statutes 2004 270B.12

Exceptions

Failure to meet qualifications, Minn. Statutes 2004 290B.05

Household income exceeding 30,000 dollars, Minn. Statutes 2004 290B.04, 290B.05

Fees, recording fees, Minn. Statutes 2004 290B.04, 290B.08

Generally, Minn. Statutes 2004 290B.01 to 290B.10

Homeowners, Minn. Statutes 2004 290B.04, 290B.06, 290B.08

Information and instruction booklets, Minn. Statutes 2004 290B.10

Interest

Accrual, Minn. Statutes 2004 290B.07

Cumulative, Minn. Statutes 2004 290B.05, 290B.06

Data, classification, Minn. Statutes 2004 290B.04

Limitations, Minn. Statutes 2004 290B.05

Maximum rate, Minn. Statutes 2004 290B.07

Offsets, Minn. Statutes 2004 290B.04, 290B.06

Records, Minn. Statutes 2004 290B.07

Tax liens, Minn. Statutes 2004 290B.07

Termination of deferrals, Minn. Statutes 2004 290B.08

Interpretation of law

Deferrals not deemed delinquent property taxes, Minn. Statutes 2004 290B.07

Investigations, Revenue Department, Minn. Statutes 2004 290B.04

Maximum allowable deferral, Minn. Statutes 2004 290B.05

Payment

Late payment, penalties, Minn. Statutes 2004 290B.08

Notice, Minn. Statutes 2004 290B.07

Payment by state, Minn. Statutes 2004 290B.04, 290B.07, 290B.09

Receipts (documents), Minn. Statutes 2004 290B.07

Termination requirements, Minn. Statutes 2004 290B.08

When due, Minn. Statutes 2004 290B.07, 290B.08

Purpose, Minn. Statutes 2004 290B.01

Qualifications

Failure to meet, deferrals prohibited, Minn. Statutes 2004 290B.05

Generally, Minn. Statutes 2004 290B.03

Notice of qualification, discharge, Minn. Statutes 2004 290B.08

Records and record keeping, Minn. Statutes 2004 290B.07

Refunds, Minn. Statutes 2004 290B.06

Tax liens

Cancellation, tax-forfeited property, Minn. Statutes 2004 290B.07

Deferred amounts, Minn. Statutes 2004 290B.07

Delinquent taxes and assessments paid by state, Minn. Statutes 2004 290B.04, 290B.07

Discharge, Minn. Statutes 2004 290B.08

Notice of lien, Minn. Statutes 2004 290B.04

Priority, Minn. Statutes 2004 290B.07

Reports about, Minn. Statutes 2004 290B.09

Taxpayers

Death, termination of deferral, Minn. Statutes 2004 290B.08

Notice given, Minn. Statutes 2004 290B.04, 290B.08

Notice received, Minn. Statutes 2004 290B.04, 290B.06, 290B.08

Payments by, recording fees, Minn. Statutes 2004 290B.04, 290B.08

Resumption of eligibility, certification of, Minn. Statutes 2004 290B.04

Termination of deferral, Minn. Statutes 2004 290B.08

Violations and penalties

Excess-income certifications, failure to file, penalty assessments, Minn. Statutes 2004 290B.04

False applications or certifications, penalty assessments, Minn. Statutes 2004 290B.04

Late payment, penalties, Minn. Statutes 2004 290B.08