Minnesota § 278.07 - JUDGMENT; AMOUNT; COSTS
Full text of Minnesota Minnesota Statutes § 278.07 — JUDGMENT; AMOUNT; COSTS, with citation guidance and answers to common questions.
§ 278.07. JUDGMENT; AMOUNT; COSTS
Judgment shall be for the amount of the taxes for the year as the court shall determine the same, less the amount paid thereon, if any. If the tax is sustained in the full amount levied or increased, costs and disbursements may, in the discretion of the court, be taxed and allowed as in delinquent tax proceedings and shall be included in the judgment. If the tax so determined is decreased from the amount originally levied, the court may, in its discretion, award disbursements to the petitioner, which shall be taxed and allowed and be deducted from the amount of the taxes as determined unless there has been a previous offer of reduced taxes that was rejected by the petitioner, in which case the award of costs and disbursements is governed by Minnesota Rules of Civil Procedure, rule 68. If there be no judgment for taxes, a judgment may be entered determining the right of the parties and for the costs and disbursements as taxed and allowed.
History:
(2126-7) 1935 c 300 s 7; 1986 c 473 s 7; 1997 c 231 art 16 s 8
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 278.07
What does Minnesota Statutes § 278.07 cover?
Section 278.07 ("JUDGMENT; AMOUNT; COSTS") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 278.07?
A common citation format is "Minnesota Statutes § 278.07" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 278.07 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.