277.22 ADJUSTMENT OF TAX LIABILITY. If the amount of tax determined under section 277.21, subdivision 2, is greater than the corrected tax computed by applying the proper value and levy rate, the excess must be refunded to the person paying the tax. If the amount paid is less, the deficiency must be collected in the same manner as other personal property taxes not collected. History: 1991 c 291 art 15 s 6
Minnesota Legal Code