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     287.28 Refunds or redemption. 


    (a) The county treasurer may refund in whole or in part any 
 tax which has been erroneously paid and may allow for or redeem 
 such of the stamps, issued under the authority of sections 
 287.20 to 287.31 as may have been spoiled, destroyed, or 
 rendered useless or unfit for the purpose intended or for which 
 the owner may have no use or which through mistake may have been 
 improperly or unnecessarily used.  Such order shall be made only 
 upon written application of the taxpayer.  


    (b) A person having paid a deed tax amount may seek a 
 refund of the tax, or other appropriate relief, by commencing an 
 action in tax court in the county where the tax was paid, within 
 60 days of the payment.  The action is commenced by serving a 
 petition for relief on the county treasurer, and filing a copy 
 with the court.  The county attorney shall defend the action.  
 The county treasurer shall notify the treasurer of each county 
 that has, or would receive a portion of the tax as paid.  Any 
 refund of deed tax which the county treasurer determines should 
 be made, and any court ordered refund of deed tax, shall be 
 accomplished using the refund procedures in section 287.08. 


    HIST: 1961 c 647 s 8; 1969 c 97 s 3; 1969 c 399 s 1; 1973 c 
 582 s 3; 1Sp1985 c 14 art 11 s 9; 1997 c 84 art 1 s 3; 2000 c 
 260 s 48

Official Publication of the State of Minnesota
Revisor of Statutes