Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
COUNTY ASSESSORS
Access to data
Housing agency data, Minn. Statutes 2025 13.585
Sustainable forest incentive program claimants, Minn. Statutes 2025 290C.04
Tax returns, Minn. Statutes 2025 270B.12
Accreditation, senior accreditation, Minn. Statutes 2025 270C.98, 273.061
Adjusted net tax capacity reports, Minn. Statutes 2025 273.1325
Agricultural preserves, applications, Minn. Statutes 2025 40A.10
Agricultural processing facilities, property tax exemptions, Minn. Statutes 2025 469.1811
Anoka County, tax assessments, Minn. Statutes 2025 383E.13, 383E.14
Appointment
County boards, resolutions by, Minn. Statutes 2025 273.055, 273.061
Joint assessments, Minn. Statutes 2025 273.072
Revocation, Minn. Statutes 2025 273.056
Senior accreditation, Minn. Statutes 2025 270C.98
Unorganized territories, Minn. Statutes 2025 273.061
Appraisals by
Property appraisals, copies, Minn. Statutes 2025 278.05
Real property appraiser licensing, exemption, Minn. Statutes 2025 82B.035
Tax Court petitioners, duties, Minn. Statutes 2025 271.06
Assessors Board, Minn. Statutes 2025 270.41, 270.46
Audits and examinations
Land conveyances outside of cities, Minn. Statutes 2025 273.061
Local assessors' records, Minn. Statutes 2025 273.064
Bonds (officers and fiduciaries), omitted or undervalued property, liability, Minn. Statutes 2025 274.12
Certificates of real estate value, Minn. Statutes 2025 272.115, 273.061, 278.05
City assessors acting as county assessors, Minn. Statutes 2025 273.063
Classification of property (taxation)
Changes, Minn. Statutes 2025 273.01, 274.01, 274.13
Class 1b property, lists of qualifying parcels, Minn. Statutes 2025 273.1315
Homesteads, Minn. Statutes 2025 273.11, 273.124, 273.1245, 290A.25
Military service, absence for, Minn. Statutes 2025 273.124
Compatible offices, Minn. Statutes 2025 273.061
Compensation and salaries, Minn. Statutes 2025 273.061
Complaints by, local assessors, nonfeasance, misfeasance, and malfeasance, Minn. Statutes 2025 273.0645
Dakota County, transfer of local assessors' duties to, Minn. Statutes 2025 383D.73
Data
Access to data, Minn. Statutes 2025 13.585, 270B.12, 290C.04
Exchange of, property, assessment and review, Minn. Statutes 2025 273.061
Deputy assessors, duties, Minn. Statutes 2025 273.061
Drainage system viewers, cooperation, Minn. Statutes 2025 103E.321
Duties
Conservation, resolution, Minn. Statutes 2025 273.117
Generally, Minn. Statutes 2025 273.054, 273.061
Regional and national duties, Minn. Statutes 2025 216A.07
Employees
County assessors defined as, Minn. Statutes 2025 176.011
Generally, Minn. Statutes 2025 273.053, 273.061
Employment, licenses, Minn. Statutes 2025 270.50
Environmental cleanup liens, copies, Minn. Statutes 2025 282.019
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Equipment and supplies, Minn. Statutes 2025 273.061
Examinations, Minn. Statutes 2025 270.50
Field cards, Minn. Statutes 2025 278.05
Fines, Minn. Statutes 2025 273.21
Generally, Minn. Statutes 2025 273.061
Gross tax capacity, estimates, Minn. Statutes 2025 275.08
Liability, taxes, omitted or undervalued property, Minn. Statutes 2025 274.12
Licenses, Minn. Rules 1950.1000 to 1950.1090
Nonrenewal, suspension, or revocation, Minn. Statutes 2025 273.061
Real property appraiser licenses, limited exemption, Minn. Statutes 2025 373.01
Requirements, Minn. Statutes 2025 270.48, 270.50
Waivers, examinations, Minn. Statutes 2025 270C.9901
Local assessments
Appraisal records, reports received, Minn. Statutes 2025 273.065
Audits and examinations, Minn. Statutes 2025 273.064
Technical assistance, Minn. Statutes 2025 273.061
Malfeasance, termination, Minn. Statutes 2025 273.061
Manufactured home parks, class I, proof of compliance, Minn. Statutes 2025 327C.16
Manufactured homes, valuation of property, Minn. Statutes 2025 273.125
Maps, Minn. Statutes 2025 273.061
Meetings
Appeal and equalization boards, Minn. Statutes 2025 274.01
Equalization boards, Minn. Statutes 2025 273.061
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.06, 473H.10
Metropolitan area counties, net tax capacity, commercial-industrial property, Minn. Statutes 2025 473F.05, 473F.06
Misfeasance, termination, Minn. Statutes 2025 273.061
Mortgage foreclosures, duties regarding, Minn. Statutes 2025 582.32
Native prairie, tax exemption applications, Minn. Statutes 2025 272.02
Net tax capacity
Adjusted net tax capacity reports, Minn. Statutes 2025 273.1325
Commercial-industrial property, metropolitan area counties, Minn. Statutes 2025 473F.05, 473F.06
Specific parts of land, Minn. Statutes 2025 272.161
Nonfeasance, termination, Minn. Statutes 2025 273.061
Oath of office, Minn. Statutes 2025 273.061
Personal property taxes
Listings, Minn. Statutes 2025 273.25, 273.65, 273.66, 273.67
Tax assessments, personal property not listed by owner, Minn. Statutes 2025 273.68
Taxable value, Minn. Statutes 2025 273.061
Property appraisal cards, Minn. Statutes 2025 278.05
Property taxes, duties, see Tax assessments under this topic
Property valuations, see Valuation of property under this topic
Public utilities, duties regarding
Operating property, retirement, notice received, Minn. Rules 8100.0300
Valuation of property, Minn. Rules 8100.0500
Qualifications, Minn. Statutes 2025 273.061
Ramsey County
Appointment, term of office, Minn. Statutes 2025 383A.33
Expenditures, duties, Minn. Statutes 2025 383A.05
Real estate tax judgment sales lands, duties regarding, Minn. Statutes 2025 280.05
Real property appraiser licensing, exemption, Minn. Statutes 2025 82B.035
Records and record keeping
Certificates of real estate value, Minn. Statutes 2025 273.061, 278.05
Classification of property (taxation), changes, Minn. Statutes 2025 273.01, 274.01, 274.13
Field cards, Minn. Statutes 2025 278.05
Property appraisal cards, Minn. Statutes 2025 278.05
Property tax defenses or objections, Minn. Statutes 2025 278.05
Public inspection, Minn. Statutes 2025 274.01, 274.13
Valuation of property, changes, Minn. Statutes 2025 273.01, 274.01, 274.13
Rent credit applicants, lists, reports received, Minn. Statutes 2025 290A.25
Reports given
Omitted property, Minn. Statutes 2025 273.061
Property appraisals, copies, Minn. Statutes 2025 278.05
Real property, market value (1987), Minn. Statutes 2025 273.1102
Tax assessment abstracts, Minn. Statutes 2025 270C.89, 273.061
Taxes, abatement and settlement, Minn. Statutes 2025 273.061
Valuation of property, applications for reduction, Minn. Statutes 2025 273.061
Right of entry, property subject to tax assessments, Minn. Statutes 2025 273.20
Special assessments, filing, Minn. Statutes 2025 273.111
Supervision of, Revenue Department, duties, Minn. Statutes 2025 270C.85
Sustainable forest incentive program, access to data, Minn. Statutes 2025 290C.04
Tax assessments
Annual assessment procedures, Minn. Statutes 2025 273.17
Board of Equalization, reassessment orders, Minn. Statutes 2025 270.12
City or town assessments, assumption of duties, Minn. Statutes 2025 270.50
Corrections, Minn. Statutes 2025 274.16
County assessors acting as local assessors, Minn. Statutes 2025 273.05
Defenses or objections, Minn. Statutes 2025 278.01, 278.05
Disaster or emergency areas, Minn. Statutes 2025 273.1232
Duties and powers, Minn. Statutes 2025 273.052, 273.054, 273.061, 273.12
Joint assessments, Minn. Statutes 2025 273.072
Local assessment procedures, Minn. Statutes 2025 273.064, 273.065
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.10
Personal property taxes, see same under this topic
Right of entry, property subject to tax assessments, Minn. Statutes 2025 273.20
Tax-exempt property, Minn. Statutes 2025 273.18
Violations, fines, Minn. Statutes 2025 273.21
Tax-forfeited lands, purchases, Minn. Statutes 2025 282.016
Tax increment financing districts
Notice given, Minn. Statutes 2025 272.71
Valuation of property, Minn. Statutes 2025 469.177
Term
Generally, Minn. Statutes 2025 273.061
Joint assessments, Minn. Statutes 2025 273.072
Termination, Minn. Statutes 2025 273.061
Training
Assessors Board, duties, Minn. Statutes 2025 270.41, 270.46, 270.50
Education requirements, Minn. Statutes 2025 273.0755
Income-producing property appraisal courses, Minn. Statutes 2025 273.11
Licensure, Minn. Statutes 2025 270.50
Senior accreditation, Minn. Statutes 2025 270C.98
Unlicensed persons, employment prohibited, Minn. Rules 1950.1020
Vacancies in office, Minn. Statutes 2025 273.061
Valuation of property
Agricultural Property Tax Law, Minn. Statutes 2025 273.111
Applications for reduction, Minn. Statutes 2025 273.061
Certificates of real estate value, Minn. Statutes 2025 272.115, 273.061, 278.05
Changes, Minn. Statutes 2025 273.01, 274.01, 274.13
Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2025 273.11
Conservation, resolution, Minn. Statutes 2025 273.117
Duties, Minn. Statutes 2025 273.061
Experts, hiring, Minn. Statutes 2025 273.053
Homesteads, Minn. Statutes 2025 273.11
Income-producing property, Minn. Statutes 2025 273.11
Inspections, Minn. Statutes 2025 273.061, 273.08
Iron ore, Minn. Statutes 2025 298.46, 298.48
Land valuation maps, Minn. Statutes 2025 273.061
Low-income rental property, Minn. Statutes 2025 273.128, 273.13
Manufactured homes, Minn. Statutes 2025 273.125
Market value, factors and elements affecting, Minn. Statutes 2025 273.12
Metropolitan agricultural preserves, Minn. Statutes 2025 473H.06, 473H.10
Natural resources lands receiving in-lieu payments, Minn. Statutes 2025 273.13, 273.18
Omitted or undervalued property, Minn. Statutes 2025 274.08, 274.09, 274.12
Open Space Property Tax Law, Minn. Statutes 2025 273.112
Owners, disability status, Minn. Statutes 2025 273.13
Personal property, Minn. Statutes 2025 273.062, 273.68
Power plants, market value, sliding scale exclusion, Minn. Statutes 2025 272.0211
Property purchased or held for public purposes, Minn. Statutes 2025 272.02
Railroad operating property, equalization of value, Minn. Statutes 2025 270.87
Tax-exempt property, Minn. Statutes 2025 273.18
Tax increment financing districts, Minn. Statutes 2025 469.177
True and full values, certification, Minn. Statutes 2025 273.1101
Valuation notices, mailing, Minn. Statutes 2025 273.121
Violations and penalties
Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2025 273.061
Tax assessment duties, Minn. Statutes 2025 274.12
Tax assessment violations, Minn. Statutes 2025 273.21
Waivers, examinations, Minn. Statutes 2025 270C.9901
Wetlands preservation areas, notice received, Minn. Statutes 2025 103F.612