Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
PERSONAL PROPERTY
Abandonment
Tangible personal property generally, Minn. Statutes 2025 345.75
Tenants' property, landlords' rights, duties, Minn. Statutes 2025 504B.271
Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2025 290.0135
Adult community-based residential correctional facilities, Minn. Rules 2920.6000
Affidavits, trust assets, Minn. Statutes 2025 501C.1014
Agricultural property, judgments, Minn. Statutes 2025 550.365, 550.366
Agricultural resource project, defined as including personal property, Minn. Statutes 2025 41A.02
Aircraft, see AIRCRAFT
Airports and landing fields, fees, Minn. Statutes 2025 360.021
Annulment, Minn. Statutes 2025 518.03, 518.58
Antenuptial agreements, Minn. Statutes 2025 501A.04, 519.11
Appraisals, data, classification, Minn. Statutes 2025 13.44
Arson, see ARSON
Attachment, Minn. Statutes 2025 570.061, 570.12
Auctions, unlicensed sales, exception, Minn. Statutes 2025 330.06
Banks, Minn. Rules 2675.2130
Banks, acquisition and leasing, Minn. Statutes 2025 48.152
Banks with trust powers, duties and powers, Minn. Statutes 2025 48A.07, 48A.08
Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES
Business corporations, rights, Minn. Statutes 2025 302A.161, 302A.471
Business trusts, corporate powers, Minn. Statutes 2025 318.02
Career and technical education, disposition standards, Minn. Rules 3505.2200
Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS
Chattel interests, estates in real property, Minn. Statutes 2025 500.05
Child support, Minn. Statutes 2025 518A.71
Children in out-of-home placement
Foster children, Minn. Rules 2960.3080
Generally, Minn. Rules 2960.0080
Juvenile detention centers, Minn. Rules 2960.0250
Return upon discharge, Minn. Rules 2960.0090
Secure facilities, Minn. Rules 2960.0350
Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2025 277.20, 277.21
Classification for taxation
Changes
Correction of errors, when allowed, Minn. Statutes 2025 274.01, 274.14, 274.17
County appeal and equalization boards, duties, Minn. Statutes 2025 274.13
Property tax lists, Minn. Statutes 2025 276.01
Tax-exempt property converted to taxable uses, Minn. Statutes 2025 272.02
Commandeering
Firefighting, forest officers' powers, Minn. Statutes 2025 88.11
National security or peacetime emergencies, Minn. Statutes 2025 12.34
Community property, see COMMUNITY PROPERTY
Conditional sales contracts
Banks, liability limitations, Minn. Statutes 2025 48.24
Replevin judgments, Minn. Statutes 2025 548.04
Confiscated property
Delinquent personal property taxes, Minn. Statutes 2025 277.21
Law enforcement data, classification, Minn. Statutes 2025 13.82
Consideration for, deed taxes, Minn. Statutes 2025 287.20
Contracts for sale, conditional, Minn. Statutes 2025 48.24, 548.04
Cooperative associations, Minn. Statutes 2025 308A.201, 308B.301
Corporations, generally, see Personal property under CORPORATIONS
Counties, see Personal property under COUNTIES
Criminal property damage, see PROPERTY DAMAGE
Custodial property
Custodial trust property, see Custodial property under TRUSTS
Transfers to minors, see Custodial property under TRANSFERS TO MINORS
Damage
Dangerous smoking, see SMOKING
Generally, see PROPERTY DAMAGE
Hazardous substances releases, Minn. Statutes 2025 115B.05
Negligent fires, see FIRES
Statutes of limitations, Minn. Statutes 2025 541.05
Data
Appraisals, classification, Minn. Statutes 2025 13.44
Information exchange, tax assessments, Minn. Statutes 2025 273.061
Law enforcement data, classification, Minn. Statutes 2025 13.82
Decedents' property, disposition, Minn. Statutes 2025 390.225
Defeating security, violations and penalties, Minn. Statutes 2025 609.62
Definitions
Abandoned and unclaimed property, Minn. Statutes 2025 345.39
Agricultural resource loan guarantee program, Minn. Statutes 2025 41A.02
Agriculture Development Act, Minn. Statutes 2025 41C.02
Arson, Minn. Statutes 2025 609.556
Classification of property, Minn. Statutes 2025 273.13
Commercial Code, Minn. Statutes 2025 336.1-201, 336.9-102
Crops, Minn. Statutes 2025 557.10
Estate taxes, Minn. Statutes 2025 291.005
Farmer-Lender Mediation Act, Minn. Statutes 2025 583.22
Fraudulent Transfer Act, Minn. Statutes 2025 513.41
General assistance, Minn. Rules 9500.1206
Improvements, Minn. Statutes 2025 272.03
Incorporation, detachment, annexation, Minn. Statutes 2025 414.011
Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2025 514.971
Metropolitan Revenue Distribution Act, Minn. Statutes 2025 473F.02
Minnesota Condominium Act, Minn. Statutes 2025 515.02
Minnesota family investment program (MFIP), Minn. Statutes 2025 142G.02
Personal property taxes, Minn. Statutes 2025 272.03
Racketeering, Minn. Statutes 2025 609.902
Reimbursement for cost of care for patients and residents in state facilities, Minn. Rules 9515.1200
Safe deposit companies, Minn. Statutes 2025 55.01
Uniform Probate Code, Minn. Statutes 2025 524.1-201
Depreciable agricultural property, Minn. Rules 1650.0511
Detaining, statutes of limitations, Minn. Statutes 2025 541.05
Development corporations, corporate powers, Minn. Statutes 2025 301.75
Disclosure, sureties on bail or recognizance, Minn. Statutes 2025 629.67
Disposition, hazardous buildings, personal property in, Minn. Statutes 2025 463.21, 463.23, 463.24
Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2025 270C.7105
Equity value, MFIP, Minn. Statutes 2025 142G.02
Estate tax, see ESTATE TAXES
Exemptions, Minn. Statutes 2025 272.02
Financial institutions, liquidation, compromise or sale, Minn. Statutes 2025 49.24
Fire insurance, replacement costs, coverage, Minn. Statutes 2025 65A.10
Fixtures, see FIXTURES
Foreign corporations, interest in, holding, Minn. Statutes 2025 303.03
Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2025 323A.1104
Forfeiture of property, see FORFEITURES
Forged instruments, filing, registering or recording, Minn. Statutes 2025 609.64
Foster children, Minn. Rules 2960.3080
Fraudulent transfers, when made, Minn. Statutes 2025 513.46
Furnished apartment houses, see under APARTMENT BUILDINGS
Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2025 13D.05
Great Lakes Commission, Minn. Statutes 2025 1.21
Hazardous buildings, disposition of personal property in, Minn. Statutes 2025 463.21, 463.23, 463.24
Hennepin County, Minn. Statutes 2025 383B.145, 383B.237
Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE
Hotels, see Personal property of guests under HOTELS
Housing cooperatives, Minn. Statutes 2025 308C.301
Industrial production, materials stored, used, or consumed in, Minn. Statutes 2025 297A.68
Inspection, valuation by county assessor, Minn. Statutes 2025 273.061
Insurance, see PROPERTY INSURANCE
Insurance companies, acquisition or disposition, proxy statements, Minn. Rules 2715.7850
Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2025 290.17
Intangible property, unclaimed, Minn. Statutes 2025 345.39
Investments in
Insurance companies, Minn. Statutes 2025 60A.11, 60L.07
Life insurance companies, Minn. Statutes 2025 61A.31
Judgments
Execution
Certificate to be furnished to officer, Minn. Statutes 2025 550.15
How executed, Minn. Statutes 2025 550.08
Levy on bulky articles, procedure, Minn. Statutes 2025 550.13
Levy on money, Minn. Statutes 2025 550.09
Levy on pledged or mortgaged chattels, Minn. Statutes 2025 550.16
Levy on unharvested crops, Minn. Statutes 2025 550.17
Levy, taking property into custody, Minn. Statutes 2025 550.12
Release of property levied upon, Minn. Statutes 2025 550.11
Exemptions, Minn. Statutes 2025 550.37
Mediation, agricultural property, Minn. Statutes 2025 550.365
Methods of enforcement, Minn. Statutes 2025 550.02
Satisfaction of judgment, Minn. Statutes 2025 550.04
Selection by debtor, Minn. Statutes 2025 550.37
Juvenile detention center residents, Minn. Rules 2960.0250
Lawsuits
Conciliation courts, jurisdiction, Minn. Statutes 2025 491A.01
Recovery of property, see REPLEVIN
Leases
Life insurance companies, permitted investments, Minn. Statutes 2025 61A.31
Retail sales, when occurring, Minn. Statutes 2025 297A.61
Sourcing of sale, sales and use taxes, Minn. Statutes 2025 297A.668
Tangible personal property, see same under this topic
Liens
Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Payment by Revenue Department, Minn. Statutes 2025 297A.91
Tax liens, see same under this topic
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2025 268.058
Life insurance companies, leases, investments, Minn. Statutes 2025 61A.31
Limited liability companies, partnership interest deemed as, Minn. Statutes 2025 322.18
Limited partnerships, Minn. Statutes 2025 321.0701, 322.18
Loans, for less than fair market value, defined as gifts, lobbyist gifts, Minn. Rules 4512.0100
Local governments, transfer to other public corporations, Minn. Statutes 2025 471.85
Lost property, see LOST PROPERTY, Minn. Rules 1225.0200
Marital property, see COMMUNITY PROPERTY
Market value, Minn. Statutes 2025 270C.92, 273.11
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Motor vehicle accidents, see TRAFFIC ACCIDENTS
Natural disasters, loss due to, replacement, reimbursement, or rebate payments, Minn. Statutes 2025 142G.16
Net tax capacity, see under PROPERTY TAXES
Nonmarital property, see COMMUNITY PROPERTY
Nonprofit corporations, Minn. Statutes 2025 317A.161, 317A.641
Obtained by racketeering, see FORFEITURES
Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2025 609.821
Omitted property, placement on tax rolls, Minn. Statutes 2025 270C.89, 270C.97
Owners
Appeals by, net tax capacity, findings, orders, Minn. Statutes 2025 270C.924
Notice received
Market value increases, hearings, Minn. Statutes 2025 270C.92
Motor vehicle accidents, damage to property, Minn. Statutes 2025 169.09
Personal property taxes, overpayments, Minn. Statutes 2025 276.19
Tax lists, Minn. Statutes 2025 273.66, 273.68
Valuation of property, increases, Minn. Statutes 2025 274.13
Oaths, taxes, listing, Minn. Statutes 2025 273.65 to 273.68
Property loaned to museums, notice of claim, Minn. Statutes 2025 345.72
Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2025 277.21
Ownership of interest, generally, Minn. Statutes 2025 290.015
Partnerships, see Personal property under PARTNERSHIPS
Passive trusts, effect, Minn. Statutes 2025 501C.0402
Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2025 507.328
Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2025 523.24
Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2025 297A.61
Property in transit, sales and use taxes, exemption, Minn. Statutes 2025 297A.68
Property of another, defined, Minn. Statutes 2025 609.556
Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2025 290.191
Public libraries, Minn. Statutes 2025 134.11, 134.14, 609.541
Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2025 301B.04, 301B.05
Recovered property, law enforcement data, classification, Minn. Statutes 2025 13.82
Regional sanitary sewer districts, acquiring, Minn. Statutes 2025 115.61, 115.64
Regional treatment center clients, see Residents under REGIONAL TREATMENT CENTERS
Religious corporations, dissolution, transfer of property, Minn. Statutes 2025 315.37, 315.38
Religious organizations and societies, Minn. Statutes 2025 315.37, 315.38
Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)
Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS
Rents, defined as income, Minn. Statutes 2025 501C.1103
Replevin, see REPLEVIN
Resorts, see Personal property of guests under RESORTS
Safe deposit companies, Minn. Statutes 2025 55.02, 55.07
Sales
Contracts, Minn. Statutes 2025 48.24, 548.04
County assessors, record keeping, Minn. Statutes 2025 273.061
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Personal, family, or household goods, Minn. Statutes 2025 336.2-502, 336.2-716
Proceeds, MFIP, income, exclusions, Minn. Statutes 2025 142G.16
Sales and use taxes
Exemptions, Minn. Statutes 2025 297A.62, 297A.67, 297A.68
Imposition of tax, Minn. Statutes 2025 297A.63
Local sales and use taxes, exemptions, Minn. Statutes 2025 297A.99
Sales and use taxes, property used primarily in trade or business, Minn. Rules 8130.5800
Sand and gravel, taxes, Minn. Rules 6125.6800
Savings banks, acquisition and leasing, Minn. Statutes 2025 50.085, 50.1485
Sectional structures, personal property taxes, tax statements, Minn. Statutes 2025 276.04
Secured transactions, default, enforcement of security agreement, Minn. Statutes 2025 336.9-604
Security interest, defined, Minn. Statutes 2025 336.1-201
Situs of property, defined, Minn. Statutes 2025 291.005
Soil and water conservation districts, Minn. Statutes 2025 103C.331, 103C.601
Spousal maintenance, Minn. Statutes 2025 518A.71
State nursing home residents, see Residents under STATE NURSING HOMES
State personal property, see STATE PROPERTY
Statute of frauds, see STATUTE OF FRAUDS
Statutory rule against perpetuities, see PERPETUITIES
Stolen property, see STOLEN PROPERTY
Storage
Liens, Minn. Statutes 2025 514.971 to 514.979
Sales and use taxes, see same under this topic
Students
Inspections, Minn. Statutes 2025 121A.72
School cell phone policy, Minn. Statutes 2025 121A.73
Taking, statutes of limitations, Minn. Statutes 2025 541.05
Tangible personal property
Abandoned tangible personal property, Minn. Statutes 2025 345.75
Income and franchise taxes, Minn. Statutes 2025 290.015, 290.191
Sales and use taxes
Exclusions, Minn. Statutes 2025 297A.61
Local sales and use taxes, exemption, Minn. Statutes 2025 297A.99
Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2025 297A.665
Sourcing of sale, Minn. Statutes 2025 297A.668
Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2025 297A.67, 297A.68
Tax-exempt property leased or loaned to for-profit businesses
Generally, Minn. Statutes 2025 272.01
Personal property taxes, taxable property, Minn. Statutes 2025 272.02
Tax-exempt property, valuation, Minn. Statutes 2025 273.11
Tax liens
Exempt property, Minn. Statutes 2025 270C.63, 277.20
Federal tax liens, see under TAX LIENS
Personal property taxes, see Tax liens under PROPERTY TAXES
Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2025 272.01
Unemployment insurance taxes, Minn. Statutes 2025 268.058
Taxes, see PROPERTY TAXES
Tenants, eviction actions, Minn. Statutes 2025 504B.365
Transfer to minors, see TRANSFERS TO MINORS
Transfers
County assessors, record keeping, Minn. Statutes 2025 273.061
Creation of trust, Minn. Statutes 2025 501C.0401
Deemed sale and purchase, sales and use taxes, Minn. Statutes 2025 297A.61
Sales and use taxes, see same under this topic
Value, deduction from real property sale price, Minn. Statutes 2025 272.115
Trust companies, duties and powers, Minn. Statutes 2025 48A.07, 48A.08
Trustees, delivery of tangible property, Minn. Statutes 2025 501C.0809
Trusts, revocable, amendments disposing of tangibles, Minn. Statutes 2025 501C.0603
Use, sales and use taxes, see Sales and use taxes under this topic
Valuable personal property, safe deposit storage, Minn. Statutes 2025 55.01
Valuation of property
Changes, property tax lists, Minn. Statutes 2025 276.01
County assessors, duties, Minn. Statutes 2025 273.061, 273.062
Equalization procedures, Minn. Statutes 2025 274.17
Generally, Minn. Statutes 2025 273.062
Market value, Minn. Statutes 2025 270C.92, 273.11
Property not listed by owner, Minn. Statutes 2025 273.68
Property tax statements, Minn. Statutes 2025 276.04
Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2025 274.13
School districts, Minn. Statutes 2025 273.10
Tax-exempt property converted to taxable uses, Minn. Statutes 2025 272.02
Vulnerable adults, financial exploitation, Minn. Statutes 2025 609.2334, 609.2335
Wives, rights to property, Minn. Statutes 2025 519.02, 519.04