PROPERTY TAXES

Abatements, limits, Minn. Laws 2008 c 366 art 6 s 43

Aggregate deposits, lands with, Minn. Laws 2008 c 366 art 6 s 21, 26

Agricultural homesteads, Minn. Laws 2008 c 154 art 2 s 7, 2008 c 366 art 6 s 29

Agricultural property, Minn. Laws 2008 c 366 art 6 s 13-20, 24-26, 52

Airport authorities, Minn. Laws 2008 c 154 art 2 s 18, 24-27, 2008 c 366 art 6 s 45

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

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Apprenticeship training facilities, Minn. Laws 2008 c 154 art 2 s 4

Armed forces members, hardship assessment deferral, Minn. Laws 2008 c 154 art 2 s 28

Assessments

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

Assessors, see ASSESSORS

Auxiliary forests, Minn. Laws 2008 c 154 art 13 s 45

Big Stone County, county treasurer duties, Minn. Laws 2008 c 180 s

Bovine tuberculosis

Proposed bovine tuberculosis modified accredited zones, Minn. Laws 2008 c 366 art 6 s 22, 30

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

Class 2 property, Minn. Laws 2008 c 154 art 2 s 12

Class 4c property

Nonprofit community service organizations, Minn. Laws 2008 c 154 art 2 s 13, 16

Restaurants, Minn. Laws 2008 c 366 art 6 s 27

Commercial-industrial property, confession of judgment, Minn. Laws 2008 c 154 art 2 s 21

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

Counties

First responder associations, levies for, Minn. Laws 2008 c 366 art 6 s 40

Credits

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

Data

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

Delinquent payments, partial payments, Minn. Laws 2008 c 154 art 2 s 22

Disabled persons

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 credit, Minn. Laws 2008 c 154 art 13 s 30

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

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions

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

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

Flight property taxes

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

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

Homesteads

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

Housing and redevelopment authorities, Minn. Laws 2008 c 366 art 5 s 11

Hydroelectric generation facilities, exemptions, Minn. Laws 2008 c 366 art 6 s 4

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

Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)

Lakeview Cemetery Association, Minn. Laws 2008 c 154 art 2 s 32

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

Levy limits

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

Low-income rental property, Minn. Laws 2008 c 154 art 2 s 10, 2008 c 366 art 15 s 1, 2

Manufactured homes, Minn. Laws 2008 c 154 art 2 s 9, 2008 c 366 art 15 s 3

Manure storage areas, monosloped roofs over, Minn. Laws 2008 c 154 art 2 s 5

Metropolitan counties, vacant land, Minn. Laws 2008 c 366 art 6 s 9, 11

Mining equipment, Minn. Laws 2008 c 154 art 8 s 1, 2, 4

Minneapolis

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

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

Nurseries, Minn. Laws 2008 c 366 art 6 s 12, 26

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

Pipelines, valuation of property, Minn. Laws 2008 c 154 art 13 s 31

Poultry entities, Minn. Laws 2008 c 366 art 6 s 12

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

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

Refunds

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

Reinvest in Minnesota Program lands, Minn. Laws 2008 c 366 art 6 s 12

Resorts, Minn. Laws 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44

Restaurants, class 4c property, Minn. Laws 2008 c 366 art 6 s 27

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

School districts

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

Sectional structures, Minn. Laws 2008 c 154 art 2 s 9

Senior citizen property tax deferral program, Minn. Laws 2008 c 154 art 13 s 44, 2008 c 366 art 15 s 18

Special taxing districts, see SPECIAL TAXING DISTRICTS

Sustainable forest lands

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

Tax statements

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

Taxpayer assistance services, Minn. Laws 2008 c 366 art 1 s 2

Towns

Public hunting grounds, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1

Transfer on death deeds, recording, Minn. Laws 2008 c 341 art 2 s 3

Truth-in-taxation procedures

Hearings, joint public hearings, Minn. Laws 2008 c 154 art 2 s 17

Notices

Electronic form, Minn. Laws 2008 c 154 art 13 s 38

Public advertisements, Minn. Laws 2008 c 154 art 13 s 39

Utility property, recommended values, Minn. Laws 2008 c 154 art 13 s 31-34

Vacant land

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

Valuation of property

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

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