PROPERTY TAXES

Abatements, businesses with disrupted access, Minn. Laws 2009 c 88 art 2 s 35

Aggregate resource preservation, technical corrections, Minn. Laws 2010 c 382 s 57, 58

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 property

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

Agricultural property

Green acres program, deferments, see Green Acres program under this topic

Homesteads, see Agricultural homestead property under this topic

Airline flight property taxes

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

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Apprenticeship training facility, parking area, exemption, Minn. Laws 2009 c 88 art 2 s 6

Assessments

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

Assessors, bulletin for, on charitable organization property tax exemptions, Minn. Laws 2009 c 88 art 2 s 53

Assessors, see ASSESSORS

Boarding care homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 9

Bovine tuberculosis credit, Minn. Laws 2009 c 88 art 2 s 16

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

Charitable organizations, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 4, 53

Churches, Minn. Laws 2010 c 389 art 8 s 4, 5

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 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 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 4c property, Minn. Laws 2009 c 88 art 10 s 7

Classification, unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Collection, electronic methods, Minn. Laws 2010 c 389 art 1 s 19, 21

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

Counties, regional library systems, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

Credits

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

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

Delinquent tax list, corrections, Minn. Laws 2009 c 88 art 2 s 24

Delinquent taxes

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

Duluth Seaway Port Authority, Minn. Laws 2009 c 88 art 2 s 34

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

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions

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

Exemptions

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

Fiscal disparities law, additional payments, Minn. Laws 2010 c 389 art 1 s 29

Green Acres program

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

Homestead property

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

Homesteads

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

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

Income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3

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

Leased seasonal-recreation lands, federal ownership, Minn. Laws 2010 c 389 art 1 s 4

Levies, recertification due to unallotment, Minn. Laws 2009 c 88 art 2 s 19

Levy limits

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

Limited liability companies, family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5

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

Marinas, Minn. Laws 2009 c 88 art 2 s 18

Market value homestead credits, reduction, Minn. Laws 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2

Marshall County, flood relief, agricultural property, Minn. Laws 2010 c 389 art 1 s 12

Metropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 41

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

Nonmetropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 42

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

Nursing homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Payments, installment payments, Minn. Laws 2009 c 88 art 2 s 23

Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14

Property tax statements, contents, Minn. Laws 2009 c 88 art 2 s 22

Property tax system, benchmarks and critical indicators, Minn. Laws 2010 c 389 art 2 s 3

Property tax working group, Minn. Laws 2010 c 389 art 2 s 3

Railroad wye connections, Minn. Laws 2009 c 88 art 2 s 8

Refunds

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

Refunds

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

Regional library systems, county support, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

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

Rural vacant land, Minn. Laws 2010 c 389 art 8 s 14

School districts

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

School districts

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

Senior citizen property tax deferral program, age requirements, Minn. Laws 2009 c 88 art 2 s 26

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 service districts, notices, mailing to property owners, Minn. Laws 2009 c 88 art 6 s 8

Special taxing districts, see SPECIAL TAXING DISTRICTS

Sustainable forest incentive program payments, Minn. Laws 2010 1Sp c 1 art 13 s 5

Tax notices

Meeting announcements, Minn. Laws 2010 c 389 art 8 s 10

Telephone numbers on, Minn. Laws 2010 c 389 art 1 s 16

Transmission lines, Minn. Laws 2009 c 88 art 10 s 1, 10, 14

Truth in taxation procedures

Hearings, requirement eliminated, Minn. Laws 2009 c 88 art 3 s 1, 4-10

Public meetings

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

Unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Utility property, Minn. Laws 2009 c 88 art 10 s 2, 9, 10, 14

Vacant land

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

Wind energy conversion systems, Minn. Laws 2010 c 389 art 8 s 6, 7