§ 290B.01 Purpose
§ 290B.02 Citation
§ 290B.03 Deferral of Property Taxes
§ 290B.04 Application for Deferral
§ 290B.05 Maximum Property Tax Amount and Deferred Property Tax Amount
§ 290B.06 Refunds; Offset
§ 290B.07 Lien; Deferred Portion
§ 290B.08 Termination of Deferral; Payment of Deferred Taxes
§ 290B.09 State Reimbursement
§ 290B.10 Senior Deferral Program; Information Provided
§ 290B.11 Forms

Terms Used In Minnesota Statutes > Chapter 290B - Senior Citizens' Property Tax Deferral

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • estimated market value: has the meaning given in section 273. See Minnesota Statutes 645.44
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Oath: includes "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases "swear" includes "affirm" and "sworn" "affirmed. See Minnesota Statutes 645.44
  • Oath: A promise to tell the truth.
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
  • Violate: includes failure to comply with. See Minnesota Statutes 645.44
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.