PROPERTY TAXES

Additional levies, approval, Minn. Laws 2017 1Sp c 1 art 15 s 27

Administration, Minn. Laws 2017 1Sp c 4 art 1 s 14

Agricultural processing facility zones, exemptions, repeal, Minn. Laws 2017 1Sp c 1 art 2 s 43

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals, Tax Court, see Appeals to under TAX COURT

Apprenticeship training facilities, Minn. Laws 2017 1Sp c 1 art 2 s 3

Assessments, manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9

Certificates and certification, delinquent taxes, Minn. Laws 2017 1Sp c 1 art 2 s 8

Certificates of rent paid, owners or managing agents, duties, Minn. Laws 2017 1Sp c 1 art 13 s 13

Claimants (refunds), revisor's corrections, Minn. Laws 2017 c 40 art 1 s 101

Class 1b property, homestead market value exclusion, Minn. Laws 2017 1Sp c 1 art 15 s 17

Class 1c property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 10

Class 2a property

Agricultural homesteads, Minn. Laws 2017 1Sp c 1 art 4 s 1, 2

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23

Qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 11

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

Class 2b property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

Class 2c property, school building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

Class 3 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15

Class 3a property, delinquent property taxes, Minn. Laws 2017 1Sp c 1 art 2 s 21

Class 4b property, qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 12

Class 4c property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 12

Class 5 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15

Classification for taxation

Changes, county appeal and equalization boards, duties, Minn. Laws 2017 1Sp c 1 art 15 s 26

Generally, Minn. Laws 2017 1Sp c 1 art 15 s 17

Confession of judgment, fees, financial literacy counseling funding, Minn. Laws 2017 1Sp c 1 art 2 s 24

Cook-Orr ambulance service district, Minn. Laws 2017 c 18 s 2

Credits

Agricultural homestead market value credit, Minn. Laws 2017 1Sp c 1 art 4 s 1

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2-5, 8

Definitions

Classification of property, Minn. Laws 2017 1Sp c 1 art 2 s 11

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 7

Delinquent taxes

Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24

Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21

Disparity reduction aid, underserved municipalities, Minn. Laws 2017 1Sp c 1 art 2 s 17

Exemptions

Indian tribe property, Minn. Laws 2017 1Sp c 1 art 2 s 5

Leased seasonal residential recreational property, Minn. Laws 2017 1Sp c 1 art 2 s 6

Soccer stadium, Minn. Laws 2017 1Sp c 1 art 2 s 42

Statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16, 2017 1Sp c 1 art 20 s 2

Homesteads, see HOMESTEADS

Jurisdiction, Small Claims Division, Minn. Laws 2017 c 95 art 2 s 5

Levies, generally

Carlton County, Minn. Laws 2017 1Sp c 1 art 2 s 41

Certification requirements, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19

Taxing authorities, duties, Minn. Laws 2017 1Sp c 1 art 15 s 27

Levy limits, adjusted levy limit base, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 94, 95

Manufactured homes, see Property taxes under MANUFACTURED HOMES

Meetings, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27

Metropolitan agricultural preserves, termination, Minn. Laws 2017 1Sp c 1 art 2 s 38

Metropolitan Council, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18

Metropolitan Mosquito Control Commission, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18

Net property taxes, calculation, credits, order of priority, Minn. Laws 2017 1Sp c 1 art 4 s 4

Net tax capacity, determination, Minn. Laws 2017 1Sp c 1 art 2 s 8

Nursing homes, treatment, scope of property, Minn. Laws 2017 1Sp c 6 art 3 s 34

Payment

Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21

Timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20

Penalties (monetary)

Abatement, Minn. Laws 2017 1Sp c 1 art 2 s 22

Delinquent taxes, generally, Minn. Laws 2017 1Sp c 1 art 2 s 21

Personal property taxes

Exemptions

Municipally owned utilities, Minn. Laws 2017 1Sp c 1 art 2 s 4

Pipeline systems, Minn. Laws 2017 1Sp c 1 art 15 s 11

Manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9

Payment, timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20

Pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19

Power companies, Minn. Laws 2017 1Sp c 1 art 15 s 36

Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16

Utility companies, reports, Minn. Laws 2017 1Sp c 1 art 16 s 21

Power plants, market value, sliding scale exclusion, Minn. Laws 2017 1Sp c 1 art 16 s 15

Property tax relief, aids and credits, generally, Minn. Laws 2017 1Sp c 1 art 4 s 3

Property tax statements

Mailing and printing, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 96

Refund claims, filing, Minn. Laws 2017 1Sp c 1 art 17 s 3

Property taxes payable, generally, Minn. Laws 2017 1Sp c 1 art 1 s 31

Rates, local rates, computation and certification, Minn. Laws 2017 1Sp c 1 art 4 s 7

Refunds

Definitions, Minn. Laws 2017 1Sp c 1 art 1 s 31

Income, inclusions and exclusions, Minn. Laws 2017 1Sp c 1 art 17 s 2

Proof of taxes paid, Minn. Laws 2017 1Sp c 1 art 17 s 3

Rent constituting property taxes, report, Minn. Laws 2017 1Sp c 1 art 4 s 30

Reports about, local governments, annual reports, Minn. Laws 2017 1Sp c 1 art 15 s 28

Resorts, delinquent taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

School districts

Ballot notices, Minn. Laws 2017 1Sp c 5 art 1 s 14

Certification, Minn. Laws 2017 1Sp c 1 art 4 s 6

Maximum effort school aid, Minn. Laws 2017 1Sp c 1 art 4 s 21

Operating capital, Minn. Laws 2017 1Sp c 5 art 1 s 12

Referendum revenue, district reorganization, effect, Minn. Laws 2017 1Sp c 5 art 5 s 2, 15

Special taxing districts, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18

State general tax, generally, Minn. Laws 2017 1Sp c 1 art 2 s 14-17

Taconite homestead credit, reduction rates, Minn. Laws 2017 1Sp c 1 art 18 s 2

Tax increment financing, see TAX INCREMENT FINANCING

Tax lists, pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19

Tax notices, contents, Minn. Laws 2017 1Sp c 1 art 4 s 5

Taxing authorities, duties, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27

Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 20 s 2

Towns, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19