Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2012 Index (topics)
PROPERTY TAXES
Abatement, economic development property taxes, obsolete language removed, Minn. Laws 2012 c 294 art 2 s 41
Abatements, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 21
Abatements, businesses with disrupted access, Minn. Laws 2009 c 88 art 2 s 35
Abatements, limits, Minn. Laws 2008 c 366 art 6 s 43
Abatement periods, Minn. Laws 2006 c 259 art 4 s 15
Business subsidy status, Minn. Laws 2006 c 259 art 4 s 1
Utilities, Minn. Laws 2006 c 259 art 4 s 14, 2006 c 259 art 4 s 16, 2006 c 259 art 4 s 17, 2006 c 259 art 4 s 18, 2006 c 259 art 4 s 19
Aggregate deposits, lands with, Minn. Laws 2008 c 366 art 6 s 21, 26
Aggregate resource preservation, technical corrections, Minn. Laws 2010 c 382 s 57, 58
Agricultural homestead property, first tier valuation limits, Minn. Laws 2006 c 259 art 4 s 11, 2006 c 259 art 4 s 13
Agricultural homestead property, Minn. Laws 2011 c 112 art 11 s 8, 2011 1Sp c 7 art 5 s 6
Agricultural homestead property
Class 2c property, Minn. Laws 2009 c 88 art 10 s 6
Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6
Definition, Minn. Laws 2009 c 12 art 2 s 6
Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5
First tier valuation limit, Minn. Laws 2009 c 88 art 2 s 13
Reports about, Minn. Laws 2009 c 12 art 2 s 7
Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43
Agricultural homesteads, Minn. Laws 2008 c 154 art 2 s 7, 2008 c 366 art 6 s 29
Game farm animals, Minn. Laws 2011 c 112 art 11 s 8
Land removed from, reinstatement, Minn. Laws 2011 c 13 s 5
Legislative findings, Minn. Laws 2011 c 13 s 1
Report to legislature, Minn. Laws 2011 c 13 s 7
Homesteads, Minn. Laws 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3
Legislative findings, Minn. Laws 2011 c 13 s 1
Rural preserve property tax program
Conservation assessment plans, Minn. Laws 2011 c 13 s 2, 8
Covenants, Minn. Laws 2011 c 13 s 3, 4, 6
Effective dates, corrections, Minn. Laws 2011 c 76 art 1 s 68, 72, 73
Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 8, 9
Determination of value, Minn. Laws 2010 c 389 art 1 s 6
Family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5
Homesteads, Minn. Laws 2010 c 389 art 1 s 11, 12
Late payment penalties, Minn. Laws 2010 c 389 art 8 s 13
Marshall County, flood relief, Minn. Laws 2010 c 389 art 1 s 12
Nonqualifying property, additional taxes, Minn. Laws 2010 c 215 art 13 s 1
Rural preserve property tax program
Conservation assessment plans, Minn. Laws 2010 c 389 art 1 s 7, 8
Termination of covenant agreement, term, Minn. Laws 2010 c 389 art 1 s 9
Green acres program, deferments, see Green Acres program under this topic
Homesteads, see Agricultural homestead property under this topic
Agricultural property, Minn. Laws 2008 c 366 art 6 s 13-20, 24-26, 52
Aircraft hangars, Minn. Laws 2005 c 151 art 4 s 12
Due dates, Minn. Laws 2010 c 389 art 1 s 2
Notices, Minn. Laws 2010 c 389 art 1 s 2
Rate of tax, certification, Minn. Laws 2010 c 389 art 1 s 1
Airport authorities, Minn. Laws 2008 c 154 art 2 s 18, 24-27, 2008 c 366 art 6 s 45
Aitkin (city), Minn. Laws 2005 1Sp c 3 art 1 s 23
Aitkin County, Minn. Laws 2005 1Sp c 3 art 1 s 23
Animal feedlots, monosloped roofs over, Minn. Laws 2008 c 154 art 2 s 5
Annexation of territory for wastewater services, sunset removed, Minn. Laws 2008 c 277 art 1 s 98
Annexation of territory, Minn. Laws 2008 c 196 art 2 s 3, 4
Annexation of territory, Minn. Laws 2006 c 270 art 2 s 8
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Appeal and equalization boards, Minn. Laws 2005 1Sp c 3 art 1 s 18
Appraisals, failure to make, Minn. Laws 2005 c 151 art 5 s 3
Apprenticeship training facilities, Minn. Laws 2008 c 154 art 2 s 4
Apprenticeship training facility, parking area, exemption, Minn. Laws 2009 c 88 art 2 s 6
Armed forces members, hardship assessment deferral, Minn. Laws 2008 c 154 art 2 s 28
Assessment and classification practices, reports, Minn. Laws 2005 1Sp c 3 art 1 s 37
Changes in classification of property, Minn. Laws 2011 1Sp c 7 art 5 s 5
Technical changes, Minn. Laws 2011 c 76 art 1 s 40-42
Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14
Transmission lines, Minn. Laws 2009 c 88 art 10 s 10, 14
Disaster or emergency areas, Minn. Laws 2007 1Sp c 2 art 3 s 7
Local assessment practices, review, Minn. Laws 2008 c 366 art 6 s 8
Manufactured homes, Minn. Laws 2008 c 366 art 15 s 3
Abstracts of assessments, contents, Minn. Laws 2005 c 151 art 5 s 2
Assisted living facilities, Minn. Laws 2005 1Sp c 3 art 1 s 40
County auditor's certification, repeal, Minn. Laws 2005 c 151 art 5 s 46
Assessors, bulletin for, on charitable organization property tax exemptions, Minn. Laws 2009 c 88 art 2 s 53
Assessors, see ASSESSORS
Code of conduct and ethics, Minn. Laws 2005 1Sp c 3 art 1 s 38
Ethics training, Minn. Laws 2005 1Sp c 3 art 1 s 7
Refusal of access for inspection, Minn. Laws 2005 1Sp c 3 art 1 s 18
Assisted living facilities, Minn. Laws 2005 1Sp c 3 art 1 s 40
Auxiliary forests, Minn. Laws 2008 c 154 art 13 s 45
Bemidji, fairgrounds district tax abatement, Minn. Laws 2005 c 152 art 1 s 35
Big Stone County, county treasurer duties, Minn. Laws 2008 c 180 s
Biomass electrical generation facility, personal property, exemption, Minn. Laws 2006 c 259 art 4 s 4
Boarding care homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7
Border city development zones, Minn. Laws 2005 c 151 art 5 s 42, 2005 c 152 art 2 s 3, 4
Bovey, Minn. Laws 2005 1Sp c 3 art 1 s 36
Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 9
Bovine tuberculosis credit, Minn. Laws 2009 c 88 art 2 s 16
Proposed bovine tuberculosis modified accredited zones, Minn. Laws 2008 c 366 art 6 s 22, 30
Business incubator property, extension of exemption, Minn. Laws 2010 c 389 art 1 s 3
Central Iron Range Sanitary Sewer District, Minn. Laws 2009 c 122 s 12
Central Lakes Region Sanitary District, Minn. Laws 2009 c 44 s
Certificates of real estate value, signers, Minn. Laws 2008 c 154 art 13 s 20, 23
Certificates of value, contents, Minn. Laws 2008 c 154 art 2 s 6
Charitable organizations, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 4, 53
Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12
Children's homes, Minn. Laws 2005 c 151 art 5 s 8
Churches, Minn. Laws 2010 c 389 art 8 s 4, 5
Cities, tax-exempt Indian land, cities with lands placed in trust as, Minn. Laws 2006 c 259 art 11 s
Market value homestead credit, city aid reimbursements, Minn. Laws 2005 1Sp c 3 art 2 s 5
Population, Minn. Laws 2005 1Sp c 5 art 1 s 43
City revenue need, Minn. Laws 2005 c 151 art 4 s 7
Claims for relief, proof of taxes paid, Minn. Laws 2009 c 88 art 7 s 9, 10
Class 1c property, Minn. Laws 2010 c 389 art 1 s 13
Class 1c, Minn. Laws 2006 c 259 art 5 s 1
Class 2 property, horse training and riding, Minn. Laws 2010 c 389 art 1 s 14
Class 2 property, see Agricultural homestead property under this topic
Class 2 property, Minn. Laws 2008 c 154 art 2 s 12
Class 2c property, Minn. Laws 2009 c 88 art 10 s 6
Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6
Class 3c property, marinas, Minn. Laws 2009 c 88 art 2 s 18
Class 4 property, manufactured home parks, Minn. Laws 2010 c 389 art 1 s 15
Class 4 property, Minn. Laws 2005 1Sp c 3 art 1 s 16
Class 4c property, Minn. Laws 2011 1Sp c 7 art 5 s 7, 9
Class 4c property, Minn. Laws 2009 c 88 art 10 s 7
Nonprofit community service organizations, Minn. Laws 2008 c 154 art 2 s 13, 16
Restaurants, Minn. Laws 2008 c 366 art 6 s 27
Class 4c, Minn. Laws 2006 c 259 art 5 s 2
Classification of property, horse breeding, training, or boarding farms, Minn. Laws 2012 c 203 s
Homestead classification, Minn. Laws 2004 c 290 s 33-35
Classification, unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8
Coleraine, Minn. Laws 2005 1Sp c 3 art 1 s 36
Collection, electronic methods, Minn. Laws 2010 c 389 art 1 s 19, 21
Commercial-industrial property, confession of judgment, Minn. Laws 2008 c 154 art 2 s 21
Commercial-industrial property
Vacant property, Minn. Laws 2005 1Sp c 3 art 1 s 17
Community land trusts, Minn. Laws 2012 c 288 s 12
Conservation easements, valuation of property, Minn. Laws 2008 c 154 art 13 s 27
Consolidation of territory, Minn. Laws 2008 c 196 art 2 s 3, 4
Cook County Hospital District, levy limitation, Minn. Laws 2008 c 154 art 2 s 31
Cook-Orr Hospital District, levy limitation, Minn. Laws 2008 c 154 art 2 s 30
Cooperative apartments, Minn. Laws 2005 c 151 art 5 s 18
Cooperative farming agreements, Minn. Laws 2005 c 151 art 5 s 4
Cooperatives, Minn. Laws 2009 c 88 art 10 s 3
Corporate franchise taxes, refunds, 2011 refund payments, Minn. Laws 2010 1Sp c 1 art 13 s 6
Corrections, Minn. Laws 2005 c 10 art 1 s 60
Counties, regional library systems, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2
First responder associations, levies for, Minn. Laws 2008 c 366 art 6 s 40
Delinquent taxpayers, list, publication, Minn. Laws 2004 c 182 s 1, 2
Certification of levies, Minn. Laws 2005 1Sp c 3 art 1 s 21
Transportation Department acquisitions, Minn. Laws 2005 1Sp c 3 art 1 s 2
County fairgrounds, exemptions, Minn. Laws 2011 c 112 art 11 s 7
Credit applications, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 21
Credits, market value homestead credit, Minn. Laws 2011 1Sp c 7 art 6 s 4-6, 23, 24, 27
Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 9
Market value homestead credits, reduction, Minn. Laws 2010 1Sp c 1 art 13 s 1, 2
Agricultural homestead market value credit, Minn. Laws 2008 c 366 art 6 s 29
Disaster credit, see Natural disasters or emergencies, property tax relief under this topic
Disparity reduction credit, Minn. Laws 2008 c 154 art 13 s 30
Agricultural homestead market value credit, Minn. Laws 2006 c 259 art 5 s 4
Residential homestead market value credit, Minn. Laws 2006 c 259 art 5 s 3
Disparity reduction credit, revoking eligibility for, Minn. Laws 2005 1Sp c 3 art 1 s 17
Homestead credit, Minn. Laws 2005 c 151 art 4 s 2
Classification, Minn. Laws 2008 c 366 art 15 s 1, 2, 18
Household incomes, rents, and property tax burdens, Minn. Laws 2008 c 366 art 17 s 6
Low-income rental property, classification, Minn. Laws 2008 c 366 art 15 s 1, 2
Homestead classification, Minn. Laws 2004 c 290 s 33-35
Income property assessment data, Minn. Laws 2004 c 290 s 12, 13
Defenses or objections, petitions for, required information, Minn. Laws 2011 c 112 art 11 s 9
Deferments, agricultural property
Determination of value, Minn. Laws 2010 c 389 art 1 s 6
Family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5
Deferments, green acres program, see Green Acres program under this topic
Deferrals, senior citizens, Minn. Laws 2005 c 151 art 5 s 37
Delinquent payments, partial payments, Minn. Laws 2008 c 154 art 2 s 22
Delinquent tax list, corrections, Minn. Laws 2009 c 88 art 2 s 24
Confession of judgments, fees, Minn. Laws 2011 c 116 art 1 s 2
Technical changes, Minn. Laws 2011 c 76 art 1 s 43
Composition into one item, Minn. Laws 2010 c 389 art 8 s 14
Electronic methods of payment, Minn. Laws 2010 c 389 art 1 s 21
Penalties, Minn. Laws 2010 c 389 art 1 s 20
Disabled veterans, Minn. Laws 2008 c 154 art 2 s 11, 14, 2008 c 366 art 6 s 44
Homesteads, Minn. Laws 2008 c 366 art 15 s 14, 15
Disasters, see Natural disasters or emergencies, property tax relief under this topic
Disparity reduction aid, Minn. Laws 2006 c 259 art 5 s 5
Disparity reduction credit, Minn. Laws 2008 c 154 art 13 s 30
Due dates, extension, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 19
Duluth Seaway Port Authority, Minn. Laws 2009 c 88 art 2 s 34
Economic development purposes, property held for, Minn. Laws 2011 1Sp c 7 art 5 s 3
Educational facilities, Minn. Laws 2010 c 389 art 8 s 4, 5
Elderly living facilities, Minn. Laws 2009 c 88 art 2 s 11
Electric generation facilities, personal property, exemption, Minn. Laws 2009 c 88 art 2 s 5, 9, 10, 52
Electric generation facilities
Exemption, repeal, Minn. Laws 2008 c 366 art 6 s 52
Exemptions, Minn. Laws 2008 c 366 art 6 s 6
Innovative energy projects, exemption, Minn. Laws 2008 c 366 art 6 s 3
Electric generation facilities, Minn. Laws 2005 c 151 art 3 s 9, 10
Electronic filing, early payment, Minn. Laws 2005 c 151 art 3 s 13
Employment property, Minn. Laws 2012 c 294 art 2 s 6, 7, 27, 29
Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS
Exemptions, county fairgrounds, Minn. Laws 2011 c 112 art 11 s 7
Exemptions, job opportunity building zones, Minn. Laws 2007 c 146 art 4 s 10
Exemptions, Vikings stadium, Minn. Laws 2012 c 299 art 1 s 21
Apprenticeship training facilities, Minn. Laws 2010 c 216 s 6
Business incubator property, extension, Minn. Laws 2010 c 389 art 1 s 3
Leased seasonal-recreation lands, federal ownership, Minn. Laws 2010 c 389 art 1 s 4
Property leased to charter schools, Minn. Laws 2010 c 216 s 5
Electric generating facility personal property, eligibility process, study, Minn. Laws 2009 c 88 art 2 s 52
"This Old House" exemption, report eliminated, Minn. Laws 2009 c 88 art 2 s 54
Electric generation facilities
Conditions for, Minn. Laws 2008 c 366 art 6 s 6
Exemption repealed, Minn. Laws 2008 c 366 art 6 s 52
Innovative energy projects, Minn. Laws 2008 c 366 art 6 s 3
Fergus Falls historical zone, Minn. Laws 2008 c 366 art 6 s 5
Hydroelectric generation facilities, Minn. Laws 2008 c 366 art 6 s 4
Biomass electrical generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 5
Electric generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 6, 2006 c 259 art 4 s 8, 2006 c 259 art 4 s 9
International economic development zones, Minn. Laws 2006 c 259 art 13 s 1, 2006 c 259 art 13 s 4, 2006 c 259 art 13 s 5, 2006 c 259 art 13 s 6
Small biomass electric generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 7
Twins stadium, Minn. Laws 2006 c 257 s 8
Children's homes, Minn. Laws 2005 c 151 art 5 s 8
Cooperative farming agreements, Minn. Laws 2005 c 151 art 5 s 4
Disabled Veterans Rest Camp, Minn. Laws 2005 c 43 s , 2005 c 151 art 3 s 20
Electric generation facilities, Minn. Laws 2005 1Sp c 3 art 1 s 6
Housing and redevelopment authority property, Minn. Laws 2005 c 151 art 5 s 9, 10
Hydroelectric power plants, exemption repealed, Minn. Laws 2005 c 151 art 5 s 46
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 1
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 6
Limits on, Minn. Laws 2005 c 151 art 5 s 5
Redevelopment areas, Minn. Laws 2005 c 151 art 5 s 4
Regional railroad authorities, Minn. Laws 2005 c 151 art 5 s 11
Religious corporation property, Minn. Laws 2005 c 151 art 5 s 7
Rental housing, Minn. Laws 2005 1Sp c 3 art 1 s 3
School property, Minn. Laws 2005 c 151 art 3 s 20
Spirit Mountain Recreation Area, Minn. Laws 2005 c 151 art 5 s 12
Taconite and iron sulfides taxable property, Minn. Laws 2005 c 151 art 5 s 6, 2005 1Sp c 3 art 1 s 5
Taconite production taxes, property subject to, Minn. Laws 2005 c 151 art 5 s 6
Tribal housing authorities, Minn. Laws 2005 c 151 art 5 s 9, 10
Wind energy conversion systems, Minn. Laws 2005 c 151 art 5 s 13, 14, 2005 1Sp c 3 art 1 s 4
Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 4
Family farm corporations, homesteads, Minn. Laws 2008 c 366 art 15 s 13
Family farm entities, Minn. Laws 2008 c 366 art 6 s 12
Fergus Falls historical zone, Minn. Laws 2008 c 366 art 6 s 5
Fergus Falls, economic development property, Minn. Laws 2005 c 152 art 2 s 30
Fiscal disparities law, additional payments, Minn. Laws 2010 c 389 art 1 s 29
Appeals, Minn. Laws 2008 c 154 art 13 s 8
Class rates, Minn. Laws 2008 c 154 art 13 s 7
Penalties, Minn. Laws 2008 c 154 art 13 s 5, 21
Recodification, Minn. Laws 2008 c 154 art 13 s 1-8, 21, 50
Revenue Department powers, Minn. Laws 2008 c 154 art 13 s 7
Game refuges, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1
Land removed from, reinstatement, Minn. Laws 2011 c 13 s 5
Legislative findings, Minn. Laws 2011 c 13 s 1
Report to legislature, Minn. Laws 2011 c 13 s 7
Agricultural chemical or water violations, tax penalty, Minn. Laws 2009 c 88 art 2 s 15
Eligibility, Minn. Laws 2009 c 12 art 2 s 1-4
Reports about, Minn. Laws 2009 c 12 art 2 s 7
Valuation, Minn. Laws 2009 c 88 art 2 s 14
Green acres, Minn. Laws 2008 c 154 art 9 s 10, 2008 c 154 art 13 s 26
Greenhouses, Minn. Laws 2008 c 366 art 6 s 12
Hearings, Minn. Laws 2005 1Sp c 3 art 1 s 23, 24
Agricultural homestead property, see same under this topic
Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5
Manufactured homes, Minn. Laws 2009 c 88 art 7 s 9, 10
Agricultural homestead property, Minn. Laws 2011 1Sp c 7 art 5 s 6
Agricultural property, Minn. Laws 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3
Market value exclusion, Minn. Laws 2011 1Sp c 7 art 6 s 3, 7
Separate parcels in different classes, Minn. Laws 2011 c 112 art 3 s 4
Spouses of deceased disabled veterans, Minn. Laws 2011 1Sp c 7 art 5 s 8
Agricultural property, Minn. Laws 2010 c 389 art 1 s 11, 12
Class 1c property, Minn. Laws 2010 c 389 art 1 s 13
Manufactured home parks, Minn. Laws 2010 c 389 art 1 s 10
Market value homestead credits, reduction, Minn. Laws 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2
Technical corrections, Minn. Laws 2010 c 382 s 59
Agricultural homesteads, Minn. Laws 2008 c 154 art 2 s 7
Agricultural property, Minn. Laws 2008 c 366 art 6 s 24-26
Applications, contents, Minn. Laws 2008 c 154 art 13 s 29, 2008 c 366 art 15 s 12
Class 1b property, homestead declarations, Minn. Laws 2008 c 154 art 2 s 15
Disabled persons, Minn. Laws 2008 c 366 art 15 s 14, 15
Disabled veterans, Minn. Laws 2008 c 154 art 2 s 11, 14, 2008 c 366 art 6 s 44, 2008 c 366 art 15 s 14, 15
Family farm corporations, Minn. Laws 2008 c 366 art 15 s 13
Relative homesteads, Minn. Laws 2008 c 154 art 2 s 8
Resorts, Minn. Laws 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44
Agricultural homestead property, first tier valuation limits, Minn. Laws 2006 c 259 art 4 s 11, 2006 c 259 art 4 s 13
Armed forces members, active service, Minn. Laws 2006 c 259 art 4 s 12
Agricultural, Minn. Laws 2005 c 151 art 3 s 11
Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12
Class 1c property, homestead portion, Minn. Laws 2005 1Sp c 3 art 1 s 15
Homestead credit, Minn. Laws 2005 c 151 art 4 s 2
Homestead declarations, Minn. Laws 2005 c 151 art 5 s 22
Valuation of property, Minn. Laws 2005 c 151 art 5 s 20
Horse breeding or boarding facilities, study, Minn. Laws 2009 c 88 art 2 s 47
Horse farms, treatment, Minn. Laws 2010 c 333 art 1 s 5, 2010 c 389 art 1 s 14
Housing and redevelopment authorities, Minn. Laws 2008 c 366 art 5 s 11
Housing and redevelopment authority property, Minn. Laws 2005 c 151 art 5 s 9, 10
Humane societies, levies for, Minn. Laws 2005 1Sp c 3 art 1 s 25
Hydroelectric generation facilities, exemptions, Minn. Laws 2008 c 366 art 6 s 4
Hydroelectric power plants, Minn. Laws 2005 c 151 art 5 s 46
Income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3
Independent School District No. 1 (Aitkin), Minn. Laws 2005 1Sp c 3 art 1 s 23
Industrial special-use property, Minn. Laws 2008 c 366 art 6 s 2
Internal Revenue Code, citation update, Minn. Laws 2008 c 366 art 11 s 1-13
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 1
International economic development zones, Minn. Laws 2006 c 259 art 13 s 1, 2006 c 259 art 13 s 4, 2006 c 259 art 13 s 5, 2006 c 259 art 13 s 6
Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)
Lakeview Cemetery Association, Minn. Laws 2008 c 154 art 2 s 32
Leased seasonal-recreation lands, federal ownership, Minn. Laws 2010 c 389 art 1 s 4
Leased seasonal-recreational land, Minn. Laws 2008 c 366 art 6 s 7, 31
Levies, failure to certify, Minn. Laws 2008 c 366 art 6 s 33
Levies, recertification due to unallotment, Minn. Laws 2009 c 88 art 2 s 19
Certification, Minn. Laws 2005 c 151 art 5 s 28, 29
Certification deadline, Minn. Laws 2005 1Sp c 3 art 1 s 21
Generally, amount, Minn. Laws 2005 1Sp c 5 art 1 s 44
Special levies, storm sewer investment districts, Minn. Laws 2005 c 152 art 1 s 3
State general levy, Minn. Laws 2005 1Sp c 3 art 1 s 19, 20
Certification, obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 11
Adjusted levy limit base, Minn. Laws 2010 c 389 art 1 s 17
Aids to reduce, reduction by unallotment, Minn. Laws 2010 c 389 art 8 s 12
Limits in municipal charters, exemption, Minn. Laws 2010 c 389 art 1 s 18
Calculation, Minn. Laws 2008 c 366 art 3 s 3
Levy aid base, Minn. Laws 2008 c 366 art 3 s 2
Purposes of levies, Minn. Laws 2008 c 366 art 3 s 1
Limited liability companies, family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5
Abatements for development projects, term, Minn. Laws 2005 c 152 art 1 s 17
Reductions, property tax increases for, Minn. Laws 2005 c 152 art 1 s 32
Low-income rental property, Minn. Laws 2008 c 154 art 2 s 10, 2008 c 366 art 15 s 1, 2
Managed forest land, Minn. Laws 2010 c 389 art 8 s 14
Manufactured home park cooperatives, Minn. Laws 2009 c 88 art 10 s 4
Manufactured home parks, Minn. Laws 2010 c 389 art 1 s 10, 15
Manufactured homes, as homesteads, Minn. Laws 2009 c 88 art 7 s 9, 10
Manufactured homes, Minn. Laws 2008 c 154 art 2 s 9, 2008 c 366 art 15 s 3
Manufactured homes, Minn. Laws 2005 1Sp c 3 art 1 s 13
Manure storage areas, monosloped roofs over, Minn. Laws 2008 c 154 art 2 s 5
Marinas, Minn. Laws 2009 c 88 art 2 s 18
Market value homestead credit, Minn. Laws 2011 1Sp c 7 art 6 s 4-6, 23, 24, 27
Market value homestead credits, reduction, Minn. Laws 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2
Market value, definition, Minn. Laws 2006 c 259 art 9 s 5
Marshall County, flood relief, agricultural property, Minn. Laws 2010 c 389 art 1 s 12
Metropolitan area revenue redistribution
Airports, Minn. Laws 2005 1Sp c 3 art 1 s 29
Bloomington, Minn. Laws 2005 1Sp c 3 art 1 s 30
Credit enhancement program, Minn. Laws 2005 1Sp c 1 art 2 s 148
Metropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 41
Metropolitan counties, vacant land, Minn. Laws 2008 c 366 art 6 s 9, 11
Metropolitan revenue distribution
Additional levy and transfer to general fund, Minn. Laws 2010 c 389 art 1 s 29
Study, Minn. Laws 2010 c 389 art 1 s 28, 32
Mining equipment, Minn. Laws 2008 c 154 art 8 s 1, 2, 4
Minneapolis (city), disaster areas, Minn. Laws 2011 1Sp c 7 art 5 s 13
Street levy assessments, inclusion in aggregate receipts, Minn. Laws 2008 c 154 art 2 s 33
Streets and street lighting, funding, Minn. Laws 2008 c 154 art 2 s 29
Modular homes, Minn. Laws 2008 c 154 art 2 s 3
Multifamily rental housing facilities, Minn. Laws 2008 c 366 art 15 s 19
National Guard members, hardship assessment deferral, Minn. Laws 2008 c 154 art 2 s 28
Natural disasters or emergencies, property tax relief
Generally, Minn. Laws 2008 c 366 art 15 s 4-11, 17, 20, 21, 2007 1Sp c 2 art 3 s 6-10, 12, 13
2007 floods, Minn. Laws 2007 1Sp c 2 art 1 s 13, 19-22
Natural disasters or emergencies
Damage caused by, property tax relief
Homesteads, agricultural property, Minn. Laws 2011 c 112 art 7 s 1-3
2010 floods, Minn. Laws 2010 2Sp c 1 art 1 s 19-21
Net tax capacity, homesteads, market value exclusion, Minn. Laws 2011 1Sp c 7 art 6 s 3
Nobles County, Minn. Laws 2005 1Sp c 3 art 1 s 24
Nonmetropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 42
Nonmetropolitan counties, vacant land, Minn. Laws 2008 c 366 art 6 s 10
Nonprofit community service organizations, Minn. Laws 2008 c 154 art 2 s 13, 16
Nonprofit organizations, purely public charities, Minn. Laws 2008 c 366 art 6 s 49
Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2008 c 366 art 5 s 33
Notices of proposed property taxes
Meeting announcements, Minn. Laws 2010 c 389 art 8 s 10
Telephone numbers on, Minn. Laws 2010 c 389 art 1 s 16
Nurseries, Minn. Laws 2008 c 366 art 6 s 12, 26
Nursing homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7
Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 3
Partial payment, Minn. Laws 2008 c 154 art 13 s 42, 43
Payments in lieu of taxes, distribution
Game refuges and public hunting grounds, Minn. Laws 2008 c 154 art 2 s 1
Lake Vermilion State Park, Minn. Laws 2008 c 366 art 2 s 11
Payments, installment payments, Minn. Laws 2009 c 88 art 2 s 23
Pipeline companies, Minn. Laws 2011 c 112 art 3 s 5
Power companies, Minn. Laws 2011 c 112 art 3 s 6-8
Electric generation facility, exemption, Minn. Laws 2011 1Sp c 7 art 5 s 4
Power companies, Minn. Laws 2011 c 112 art 3 s 6-8
Pipeline companies, personal property assessments, Minn. Laws 2011 c 112 art 3 s 5
Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14
Pipelines, valuation of property, Minn. Laws 2008 c 154 art 13 s 31
Plats of property, form and contents, Minn. Laws 2007 c 73 s
Polo grounds, Minn. Laws 2005 1Sp c 3 art 1 s 11
Population estimates, Minn. Laws 2005 c 151 art 4 s 1, 3, 5, 6, 2005 1Sp c 5 art 1 s 43
Poultry entities, Minn. Laws 2008 c 366 art 6 s 12
Power companies, personal property assessments, Minn. Laws 2011 c 112 art 3 s 6-8
Power lines, valuation of property, Minn. Laws 2008 c 154 art 13 s 32
Power plants and ore docks at taconite facilities, Minn. Laws 2008 c 154 art 8 s 6, 2008 c 366 art 10 s 14
Prefabricated buildings, modular homes, Minn. Laws 2008 c 154 art 2 s 3
Property tax statements, contents, Minn. Laws 2009 c 88 art 2 s 22
Property tax statements, gross tax amount for taxes payable in 2012, Minn. Laws 2011 1Sp c 7 art 6 s 24
Property tax system, benchmarks and critical indicators, Minn. Laws 2010 c 389 art 2 s 3
Property tax working group, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 45
Property tax working group, Minn. Laws 2011 1Sp c 7 art 5 s 2
Property tax working group, Minn. Laws 2010 c 389 art 2 s 3
Proposed bovine tuberculosis modified accredited zones, Minn. Laws 2008 c 366 art 6 s 22
Public hunting grounds, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1
Public lands, leased seasonal-recreational land, Minn. Laws 2008 c 366 art 6 s 7, 31
Taxes paid by mistake, repeal, Minn. Laws 2005 c 151 art 5 s 46
Valuation, Minn. Laws 2005 c 151 art 5 s 24, 46
Railroad wye connections, Minn. Laws 2009 c 88 art 2 s 8
Railroads, fair market value, correction of errors, Minn. Laws 2011 c 112 art 3 s 1
Ramsey County, library taxes, Minn. Laws 2005 1Sp c 3 art 1 s 22, 26
Recreational activities, properties providing, Minn. Laws 2011 1Sp c 7 art 5 s 7
Redevelopment area property, Minn. Laws 2005 c 151 art 5 s 4
Redevelopment districts, Minn. Laws 2005 1Sp c 3 art 1 s 28
Refund claims, and tuition discounts, Minn. Laws 2006 c 259 art 4 s 21
Refunds, federal update, Minn. Laws 2005 1Sp c 3 art 4 s 16, 17
Refunds, supplemental targeting fund, 2012 taxes, Minn. Laws 2012 c 294 art 1 s 6
Federal update, Minn. Laws 2011 c 8 s 6, 2011 1Sp c 7 art 2 s 8
Inflation adjustment, Minn. Laws 2011 1Sp c 7 art 6 s 11
Maximum amounts, table, Minn. Laws 2011 1Sp c 7 art 6 s 10
Property taxes payable, Minn. Laws 2011 1Sp c 7 art 6 s 9
Rent constituting property taxes, Minn. Laws 2011 1Sp c 7 art 6 s 8
Corporate franchise taxes, 2011 refund payments, Minn. Laws 2010 1Sp c 1 art 13 s 6
Rent, property taxes based on, Minn. Laws 2010 1Sp c 1 art 13 s 5
Claims against the state, Minn. Laws 2009 c 126 s 3
Federal update, Minn. Laws 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12
Tuition expenses, as income, Minn. Laws 2009 c 12 art 1 s 9
Dependents, definition, Minn. Laws 2008 c 154 art 11 s 19
Excessive claims, Minn. Laws 2008 c 154 art 11 s 8
Federal update, Minn. Laws 2008 c 154 art 4 s 8
Homeowners, amounts, increase, Minn. Laws 2008 c 366 art 1 s 1
Federal law, 2006 changes, conforming amendments, Minn. Laws 2007 c 1 s 4
Regional library systems, county support, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2
Regional railroad authorities, Minn. Laws 2005 c 151 art 5 s 11, 2005 1Sp c 3 art 1 s 26
Reinvest in Minnesota Program lands, Minn. Laws 2008 c 366 art 6 s 12
Religious corporation property, Minn. Laws 2005 c 151 art 5 s 7
Residential real property, Minn. Laws 2005 c 151 art 3 s 12
Resorts, Minn. Laws 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44
Resorts, Minn. Laws 2005 1Sp c 3 art 1 s 16
Restaurants, class 4c property, Minn. Laws 2008 c 366 art 6 s 27
Rural preserve property tax program
Conservation assessment plans, Minn. Laws 2011 c 13 s 2, 8
Covenants, Minn. Laws 2011 c 13 s 3, 4, 6
Revisor's bill changes, Minn. Laws 2011 c 76 art 1 s 68, 72, 73
Rural preserve property tax program
Conservation assessment plans, Minn. Laws 2010 c 389 art 1 s 7, 8
Termination of covenant agreement, term, Minn. Laws 2010 c 389 art 1 s 9
Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43
Property tax program, covenants, termination date, Minn. Laws 2012 c 244 art 1 s 78
Tax increment financing, prohibition, Minn. Laws 2012 c 294 art 2 s 36
Rural vacant land, Minn. Laws 2010 c 389 art 8 s 14
Rural vacant land, Minn. Laws 2008 c 366 art 6 s 26, 28
Saint Paul school district, Minn. Laws 2008 c 366 art 6 s 34
Saint Paul, Minn. Laws 2008 c 366 art 6 s 34
Sales ratio studies, Minn. Laws 2008 c 154 art 2 s 2
Sauk River Watershed District, Minn. Laws 2005 c 152 art 1 s 37
School districts, referendum ballot questions, Minn. Laws 2006 c 259 art 4 s 2
Administrative space, levies for, Minn. Laws 2012 c 239 art 2 s 18
Special levy authority for schools with pre-2001 tax abatements, repeal, Minn. Laws 2012 c 294 art 2 s 40, 43
Capital projects, levy referendum, Minn. Laws 2011 1Sp c 11 art 1 s 11, 2011 1Sp c 11 art 4 s 3
Levy recognition, Minn. Laws 2011 1Sp c 11 art 1 s 12
Referendum market value, Minn. Laws 2011 1Sp c 7 art 5 s 1, 2011 1Sp c 7 art 6 s 2
Retired employee health benefits, Minn. Laws 2011 1Sp c 11 art 1 s 23
Safe schools levy, Minn. Laws 2011 1Sp c 11 art 1 s 24
Tax rate adjustments, Minn. Laws 2011 1Sp c 11 art 1 s 34
Levy recognition, Minn. Laws 2010 1Sp c 1 art 3 s 1-3
School district tax settlement revenue, Minn. Laws 2010 1Sp c 1 art 3 s 1, 2, 4
State property taxes, settlement date, Minn. Laws 2010 1Sp c 1 art 2 s 3
Technical corrections, Minn. Laws 2010 c 382 s 31
Referendum market value equalizing factors, Minn. Laws 2009 c 96 art 1 s 23
Retiree health benefits, levies for, Minn. Laws 2009 c 88 art 2 s 2, 2009 c 96 art 1 s 6
Capital expenditure levies for leases, Minn. Laws 2008 c 363 art 2 s 23
Equalizing factors, adjustment, Minn. Laws 2008 c 363 art 2 s 50
Federal funds disallowed, levies to replace, Minn. Laws 2008 c 366 art 6 s 50
Ice arena levies, Minn. Laws 2008 c 363 art 2 s 25
Retired employee health benefits, levies for, Minn. Laws 2008 c 366 art 6 s 1
Safe schools levies, Minn. Laws 2008 c 363 art 2 s 24
School districts, see EDUCATION FUNDING
Adjusted net tax capacity, Minn. Laws 2005 1Sp c 5 art 4 s 3
Bond levy authorization, Minn. Laws 2005 1Sp c 5 art 4 s 6
Career and technical levy, Minn. Laws 2005 1Sp c 5 art 2 s 66, 71
Common School District No. 815, Prinsburg, Minn. Laws 2005 c 8 s
Debt service revenue, Minn. Laws 2005 1Sp c 5 art 4 s 3, 4
Deferred maintenance levy, Minn. Laws 2005 1Sp c 5 art 4 s 7
Maximum effort school aid, Minn. Laws 2005 1Sp c 5 art 4 s 16, 17
Population, Minn. Laws 2005 1Sp c 5 art 1 s 43
School buses, replacement, levies, Minn. Laws 2005 1Sp c 5 art 1 s 49
Taconite environmental protection fund bonds, Minn. Laws 2005 c 152 art 1 s 33
Tax increment financing, Minn. Laws 2005 1Sp c 5 art 1 s 45
Tax settlement revenue, Minn. Laws 2005 1Sp c 5 art 5 s 1
Levies, certifying, Minn. Laws 2004 c 294 art 1 s 9
Sculpture garden, Minn. Laws 2005 c 151 art 3 s 18, 22
Sectional structures, Minn. Laws 2008 c 154 art 2 s 9
Senior citizen property tax deferral program, age requirements, Minn. Laws 2009 c 88 art 2 s 26
Senior citizen property tax deferral program, Minn. Laws 2008 c 154 art 13 s 44, 2008 c 366 art 15 s 18
Senior citizen property tax deferral program, Minn. Laws 2005 c 151 art 5 s 37
Special levies, purposes, Minn. Laws 2009 c 88 art 2 s 20
Special levies, Minn. Laws 2010 c 215 art 13 s 3, 2010 c 389 art 8 s 11, 15
Special levies, Minn. Laws 2005 1Sp c 3 art 1 s 25
Special service districts, notices, mailing to property owners, Minn. Laws 2009 c 88 art 6 s 8
Special taxing districts, see SPECIAL TAXING DISTRICTS
Spirit Mountain Recreation Area Authority, Minn. Laws 2005 c 151 art 5 s 12
State property taxes, Minn. Laws 2005 c 151 art 5 s 30, 43, 44, 2005 1Sp c 3 art 1 s 19, 20
Corrections, Minn. Laws 2004 c 228 art 1 s 76
Sustainable forest incentive program payments, Minn. Laws 2010 1Sp c 1 art 13 s 5
Sustainable forest incentive program
Corrections, Minn. Laws 2004 c 228 art 1 s 48
Appeals, Minn. Laws 2008 c 154 art 13 s 46, 48, 49
Incentive payments, Minn. Laws 2008 c 154 art 2 s 23
One-year waiting period, Minn. Laws 2008 c 154 art 13 s 47
Reduced class rate, Minn. Laws 2008 c 154 art 2 s 12
Certificates, real property recording, technical changes, Minn. Laws 2005 c 4 s 35
Tax judgment sales, redemption period expiration, Minn. Laws 2006 c 259 art 5 s 6
Tax liens, Minn. Laws 2006 c 221 s 2, 2006 c 221 s 3
Tax notices, contents, Minn. Laws 2005 1Sp c 3 art 1 s 22
Meeting announcements, Minn. Laws 2010 c 389 art 8 s 10
Telephone numbers on, Minn. Laws 2010 c 389 art 1 s 16
Tax statements, regional railroad authorities, Minn. Laws 2005 1Sp c 3 art 1 s 26
Contents, Minn. Laws 2008 c 154 art 2 s 19
Disasters, property destroyed in, Minn. Laws 2008 c 366 art 15 s 17
Electronic form, Minn. Laws 2008 c 154 art 13 s 41
Information for mailing, on instruments of conveyance, Minn. Laws 2008 c 341 art 5 s 1
Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 11
Tax-forfeited land, see TAX-FORFEITED LAND
Tax-forfeited lands, see TAX-FORFEITED LAND
Taxpayer assistance services, Minn. Laws 2008 c 366 art 1 s 2
Public hunting grounds, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1
Generally, Minn. Laws 2005 c 151 art 3 s 14, 15
Lincoln and Pipestone Counties, towns in, Minn. Laws 2005 c 151 art 5 s 45
Transfer on death deeds, recording, Minn. Laws 2008 c 341 art 2 s 3
Transmission lines, Minn. Laws 2009 c 88 art 10 s 1, 10, 14
Hearings, requirement eliminated, Minn. Laws 2009 c 88 art 3 s 1, 4-10
Announcement of time and place, Minn. Laws 2009 c 88 art 3 s 2
Hours of meeting, Minn. Laws 2009 c 88 art 3 s 3
Information about, in mailings, Minn. Laws 2009 c 88 art 3 s 3
Regional railroad authorities, specific counties, Minn. Laws 2009 c 88 art 3 s 3
Revisor's bill corrections, Minn. Laws 2009 c 86 art 1 s 52
School district budgets, Minn. Laws 2009 c 88 art 3 s 1, 2009 c 96 art 5 s 1
Hearings, joint public hearings, Minn. Laws 2008 c 154 art 2 s 17
Electronic form, Minn. Laws 2008 c 154 art 13 s 38
Public advertisements, Minn. Laws 2008 c 154 art 13 s 39
Unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8
Utilities, abatements, Minn. Laws 2006 c 259 art 4 s 14, 2006 c 259 art 4 s 16, 2006 c 259 art 4 s 17, 2006 c 259 art 4 s 18, 2006 c 259 art 4 s 19
Utility property, recommended values, Minn. Laws 2008 c 154 art 13 s 31-34
Utility property, Minn. Laws 2009 c 88 art 10 s 2, 9, 10, 14
Generally, Minn. Laws 2009 c 88 art 10 s 8
Metropolitan counties, Minn. Laws 2009 c 88 art 2 s 41
Nonmetropolitan counties, Minn. Laws 2009 c 88 art 2 s 42
Metropolitan counties, Minn. Laws 2008 c 366 art 6 s 9
Nonmetropolitan counties, Minn. Laws 2008 c 366 art 6 s 10
Repeals, Minn. Laws 2008 c 366 art 6 s 52
Rural vacant land, Minn. Laws 2008 c 366 art 6 s 26
Conservation easements, Minn. Laws 2008 c 154 art 13 s 27
Contesting, evidence, Minn. Laws 2008 c 154 art 2 s 20
Notice to owners, contents, Minn. Laws 2008 c 366 art 6 s 23
Notices, electronic format, Minn. Laws 2008 c 154 art 13 s 28
Pipelines, Minn. Laws 2008 c 154 art 13 s 31
Power lines, Minn. Laws 2008 c 154 art 13 s 32
Utility property, recommended values, Minn. Laws 2008 c 154 art 13 s 31-34
Appeal and equalization, Minn. Laws 2005 c 151 art 5 s 25-27
Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12
Family farms, Minn. Laws 2005 c 151 art 5 s 19
Homesteads, Minn. Laws 2005 c 151 art 5 s 20, 21
Lead hazards, Minn. Laws 2005 1Sp c 3 art 1 s 10
Limited equity cooperatives, Minn. Laws 2005 c 151 art 5 s 16
Low-income rental property, Minn. Laws 2005 1Sp c 3 art 1 s 14
Manufactured homes, Minn. Laws 2005 1Sp c 3 art 1 s 13
Market value limitations and reductions, Minn. Laws 2005 1Sp c 3 art 1 s 8-10
Mold damage, Minn. Laws 2005 1Sp c 3 art 1 s 9
Polo grounds, Minn. Laws 2005 1Sp c 3 art 1 s 11
Railroad property, Minn. Laws 2005 c 151 art 5 s 24, 46
Utility property, Minn. Laws 2005 c 151 art 5 s 24
White Community Hospital District, Minn. Laws 2008 c 363 art 10 s 34, 2008 c 366 art 6 s 46, 2008 c 366 art 10 s 15
Wind energy conversion systems, Minn. Laws 2010 c 389 art 8 s 6, 7
Wind energy conversion systems, Minn. Laws 2006 c 259 art 4 s 10
Wind energy conversion systems, Minn. Laws 2005 c 151 art 5 s 13-15, 46, 2005 1Sp c 3 art 1 s 4
Worthington, Minn. Laws 2005 1Sp c 3 art 1 s 24