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