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     290B.06 Property tax refunds. 


    For purposes of qualifying for the regular property tax 
 refund or the special refund for homeowners under chapter 290A, 
 the qualifying tax is the full amount of taxes, including the 
 deferred portion of the tax.  In any year in which a program 
 participant chooses to have property taxes deferred under this 
 section, any regular or special property tax refund awarded 
 based upon those property taxes must be taken first as a 
 deduction from the amount of the deferred tax for that year, and 
 second as a deduction against any outstanding deferral from 
 previous years, rather than as a cash payment to the homeowner.  
 The commissioner shall cancel any current year's deferral or 
 previous years' deferral and interest that is offset by the 
 property tax refunds.  If the total of the regular and the 
 special property tax refund amounts exceeds the sum of the 
 deferred tax for the current year and cumulative deferred tax 
 and interest for previous years, the commissioner shall then 
 remit the excess amount to the homeowner.  On or before the date 
 on which the commissioner issues property tax refunds, the 
 commissioner shall notify program participants of any reduction 
 in the deferred amount for the current and previous years 
 resulting from property tax refunds. 


    HIST: 1997 c 231 art 14 s 9

Official Publication of the State of Minnesota
Revisor of Statutes