Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
290A.091 CLAIMS OF TENANTS IN LEASEHOLD COOPERATIVES.
The cooperative manager of a leasehold cooperative shall furnish a statement to each tenant
by March 31 of the year in which the property tax is payable showing each unit's share of the
gross property tax and each unit's share of any property tax credits. Each tenant may apply for a
property tax refund under this chapter as a homeowner based on each tenant's share of property
taxes. The tenant may not include any rent constituting property taxes paid on that unit. For the
purposes of this section, a leasehold cooperative is formed on the day that leasehold cooperative
status is granted by the appropriate county official.
History: 1987 c 268 art 3 s 8; 1991 c 291 art 6 s 43
The cooperative manager of a leasehold cooperative shall furnish a statement to each tenant
by March 31 of the year in which the property tax is payable showing each unit's share of the
gross property tax and each unit's share of any property tax credits. Each tenant may apply for a
property tax refund under this chapter as a homeowner based on each tenant's share of property
taxes. The tenant may not include any rent constituting property taxes paid on that unit. For the
purposes of this section, a leasehold cooperative is formed on the day that leasehold cooperative
status is granted by the appropriate county official.
History: 1987 c 268 art 3 s 8; 1991 c 291 art 6 s 43
Official Publication of the State of Minnesota
Revisor of Statutes