Seizure of Property
To pay your debt, the Minnesota Department of Revenue may seek legal authorization to seize (take) your:
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Real property (land and any property, such as homes or buildings, attached directly to it)
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Personal property (movable property, such as vehicles, furniture, boats, and collectibles)
We must acquire a court order (Writ of Entry) from a district court judge prior to entering your property. The writ contains a list of property we plan to seize to pay your debt.
You may reclaim seized property with a surety bond or secure payment. The bond or payment amount needs to be equal to the appraised value that we determine the debtor’s interest in the property to be. This amount will be no more than twice the amount of the debt.
Cash Drawer Levy
The Minnesota Department of Revenue may levy (take) the contents of cash registers, safes, vaults, cash boxes, or other receptacles to collect tax or other debt. A cash drawer levy is a seizure of these items. (See Minnesota Statute 270C.67, subdivision 1.)
