Delinquent Personal Property Tax Manual
This manual is intended as a guide for county treasurers who administer laws related to personal property tax delinquency. The Minnesota Department of Revenue created the manual in 1994, with input from counties. We last updated the manual in 2019.
How do I use the manual?
You can view the complete manual below. The manual is organized by the sequence of events in the personal property tax delinquency process. Each chapter corresponds to one stage or aspect of the process. Chapters are divided into specific topics.