Minnesota § 276.017 - TIMELY PAYMENTS
Full text of Minnesota Minnesota Statutes § 276.017 — TIMELY PAYMENTS, with citation guidance and answers to common questions.
§ 276.017. TIMELY PAYMENTS
Subdivision 1.Date of mailing or receipt.
When a payment described in this section is required to be made to a county on or before the prescribed date, the payment is timely if received by the county on or before a prescribed date, or if mailed on or before that date. This section applies to the payment of current or delinquent real or personal property taxes, any other amount shown as payable on a property tax statement, and all related penalties, interest, or costs.
Subd. 2.Mailing requirements.
Mailing is timely under this section only if the payment was deposited in the mail in the United States on or before the due date, in an envelope or other appropriate wrapper, postage prepaid, and properly addressed.
Subd. 3.Proof of timely payment.
The postmark or registration mark of the United States Postal Service qualifies as proof of timely mailing. Mailing, or the time of mailing, may also be established by a delivery service's records or other available evidence. The postmark of a private postage meter or an electronic stamp purchased online may not be used as proof of a timely mailing made under this section.
Subd. 4.Receipt otherwise governs.
In any case in which the payment is not treated as timely mailed under this section, the date of receipt governs for purposes of determining the amount of any penalty, interest, or cost assessment.
History:
1996 c 471 art 3 s 22; 1Sp2017 c 1 art 2 s 20
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 276.017
What does Minnesota Statutes § 276.017 cover?
Section 276.017 ("TIMELY PAYMENTS") 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 § 276.017?
A common citation format is "Minnesota Statutes § 276.017" (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 § 276.017 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.