MN SF848

Amends Minnesota Statutes section 279.01 to allow county treasurers to accept partial tax payments with written notice withholding amounts for special assessments or other charges.

Specifies that withheld amounts must not be credited to the assessment or charge identified in the written notice accompanying the payment.

Defines "charge" to mean any item on the property tax statement excluding the property tax submitted by the county auditor and penalties or interest on past due property taxes.

Clarifies that accepting partial payments does not waive minimum payment requirements for filing appeals or affect the order of payment for delinquent taxes.

Takes effect for payments received after June 30, 2013.