PROPERTY TAXES

Abatements

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

Agricultural homestead property, first tier valuation limits, Minn. Laws 2006 c 259 art 4 s 11, 2006 c 259 art 4 s 13

Aircraft hangars, Minn. Laws 2005 c 151 art 4 s 12

Aitkin (city), Minn. Laws 2005 1Sp c 3 art 1 s 23

Aitkin County, Minn. Laws 2005 1Sp c 3 art 1 s 23

Annexation of territory, Minn. Laws 2006 c 270 art 2 s 8

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

Assessment and classification practices, reports, Minn. Laws 2005 1Sp c 3 art 1 s 37

Assessments

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

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

Bemidji, fairgrounds district tax abatement, Minn. Laws 2005 c 152 art 1 s 35

Biomass electrical generation facility, personal property, exemption, Minn. Laws 2006 c 259 art 4 s 4

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

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

Cities, tax-exempt Indian land, cities with lands placed in trust as, Minn. Laws 2006 c 259 art 11 s

Cities

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

Class 1c, Minn. Laws 2006 c 259 art 5 s 1

Class 4 property, Minn. Laws 2005 1Sp c 3 art 1 s 16

Class 4c, Minn. Laws 2006 c 259 art 5 s 2

Coleraine, Minn. Laws 2005 1Sp c 3 art 1 s 36

Commercial-industrial property

Vacant property, Minn. Laws 2005 1Sp c 3 art 1 s 17

Cooperative apartments, Minn. Laws 2005 c 151 art 5 s 18

Cooperative farming agreements, Minn. Laws 2005 c 151 art 5 s 4

Corrections, Minn. Laws 2005 c 10 art 1 s 60

County auditor

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

Credits

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

Credits

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

Deferrals, senior citizens, Minn. Laws 2005 c 151 art 5 s 37

Disparity reduction aid, Minn. Laws 2006 c 259 art 5 s 5

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

Exemptions

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

Exemptions

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

Fergus Falls, economic development property, Minn. Laws 2005 c 152 art 2 s 30

Hearings, Minn. Laws 2005 1Sp c 3 art 1 s 23, 24

Homesteads

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

Homesteads

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

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 power plants, Minn. Laws 2005 c 151 art 5 s 46

Independent School District No. 1 (Aitkin), Minn. Laws 2005 1Sp c 3 art 1 s 23

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

Levies

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

Local governments

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

Manufactured homes, Minn. Laws 2005 1Sp c 3 art 1 s 13

Market value, definition, Minn. Laws 2006 c 259 art 9 s 5

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

Metropolitan Council

Credit enhancement program, Minn. Laws 2005 1Sp c 1 art 2 s 148

Nobles County, Minn. Laws 2005 1Sp c 3 art 1 s 24

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

Railroad lands

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

Ramsey County, library taxes, Minn. Laws 2005 1Sp c 3 art 1 s 22, 26

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

Regional railroad authorities, Minn. Laws 2005 c 151 art 5 s 11, 2005 1Sp c 3 art 1 s 26

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 2005 1Sp c 3 art 1 s 16

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

School districts

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

Sculpture garden, Minn. Laws 2005 c 151 art 3 s 18, 22

Senior citizen property tax deferral program, Minn. Laws 2005 c 151 art 5 s 37

Special levies, Minn. Laws 2005 1Sp c 3 art 1 s 25

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

Tax judgment sales redemption

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

Tax statements, regional railroad authorities, Minn. Laws 2005 1Sp c 3 art 1 s 26

Tax-forfeited land, see TAX-FORFEITED LAND

Tax-forfeited lands, see TAX-FORFEITED LAND

Towns

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

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

Valuation of property

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

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