Subd. 1.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 1a.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 2.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 3.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 4.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 5. Assignment of refund.

The commissioner shall not honor an assignment by the claimant to another person or entity of a property tax refund prior to the refund check being presented to the claimant.