PROPERTY TAXES

Abatement, economic development property taxes, obsolete language removed, Minn. Law 2012 c 294 art 2 s 41

Abatements

Abatement periods, Minn. Law 2006 c 259 art 4 s 15

Business subsidy status, Minn. Law 2006 c 259 art 4 s 1

Utilities, Minn. Law 2006 c 259 art 4 s 14, 16 to 19

Abatements, 2010 flood disaster areas, Minn. Law 2010 2Sp c 1 art 1 s 21

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

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

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

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

Agricultural homestead property, Minn. Law 2011 c 112 art 11 s 8, 2011 1Sp c 7 art 5 s 6

Class 2c property, Minn. Law 2009 c 88 art 10 s 6

Class 2e property, Minn. Law 2009 c 88 art 10 s 1, 6

Definition, Minn. Law 2009 c 12 art 2 s 6

Family farm corporations, Minn. Law 2009 c 88 art 10 s 5

First tier valuation limit, Minn. Law 2009 c 88 art 2 s 13

Reports about, Minn. Law 2009 c 12 art 2 s 7

Rural preserve property tax program, Minn. Law 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

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

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

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

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

Determination of value, Minn. Law 2010 c 389 art 1 s 6

Family farm limited liability companies, Minn. Law 2010 c 389 art 1 s 5

Game farm animals, Minn. Law 2011 c 112 art 11 s 8

Green acres program

Land removed from, reinstatement, Minn. Law 2011 c 13 s 5

Legislative findings, Minn. Law 2011 c 13 s 1

Report to legislature, Minn. Law 2011 c 13 s 7

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

Homesteads, see Agricultural homestead property under this topic, Minn. Law 2010 c 389 art 1 s 11, 12, 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3

Late payment penalties, Minn. Law 2010 c 389 art 8 s 13

Legislative findings, Minn. Law 2011 c 13 s 1

Marshall County, flood relief, Minn. Law 2010 c 389 art 1 s 12

Nonqualifying property, additional taxes, Minn. Law 2010 c 215 art 13 s 1

Rural preserve property tax program

Conservation assessment plans, Minn. Law 2010 c 389 art 1 s 7, 8, 2011 c 13 s 2, 8

Covenants, Minn. Law 2011 c 13 s 3, 4, 6

Effective dates, corrections, Minn. Law 2011 c 76 art 1 s 68, 72, 73

Termination of covenant agreement, term, Minn. Law 2010 c 389 art 1 s 9

aircraft hangars, Minn. Law 2005 c 151 art 4 s 12

Airline flight property taxes

Due dates, Minn. Law 2010 c 389 art 1 s 2

Notices, Minn. Law 2010 c 389 art 1 s 2

Rate of tax, certification, Minn. Law 2010 c 389 art 1 s 1

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

aitkin (city), Minn. Law 2005 1Sp c 3 art 1 s 23

aitkin County, Minn. Law 2005 1Sp c 3 art 1 s 23

Animal feedlots, monosloped roofs over, Minn. Law 2008 c 154 art 2 s 5

Annexation of territory, Minn. Law 2006 c 270 art 2 s 8, 2008 c 196 art 2 s 3, 4

Annexation of territory for wastewater services, sunset removed, Minn. Law 2008 c 277 art 1 s 98

appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS, Minn. Law 2005 1Sp c 3 art 1 s 18

appraisals, failure to make, Minn. Law 2005 c 151 art 5 s 3

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

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

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

assessment and classification practices, reports, Minn. Law 2005 1Sp c 3 art 1 s 37

assessments

abstracts of assessments, contents, Minn. Law 2005 c 151 art 5 s 2

assisted living facilities, Minn. Law 2005 1Sp c 3 art 1 s 40

Changes in classification of property, Minn. Law 2011 1Sp c 7 art 5 s 5

county auditor's certification, repeal, Minn. Law 2005 c 151 art 5 s 46

Disaster or emergency areas, Minn. Law 2007 1Sp c 2 art 3 s 7

Local assessment practices, review, Minn. Law 2008 c 366 art 6 s 8

Manufactured homes, Minn. Law 2008 c 366 art 15 s 3

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

Technical changes, Minn. Law 2011 c 76 art 1 s 40 to 2011 c 76 art 1 s 42

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

assessors, see ASSESSORS

code of conduct and ethics, Minn. Law 2005 1Sp c 3 art 1 s 38

ethics training, Minn. Law 2005 1Sp c 3 art 1 s 7

refusal of access for inspection, Minn. Law 2005 1Sp c 3 art 1 s 18

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

assisted living facilities, Minn. Law 2005 1Sp c 3 art 1 s 40

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

bemidji, fairgrounds district tax abatement, Minn. Law 2005 c 152 art 1 s 35

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

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

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

border city development zones, Minn. Law 2005 c 151 art 5 s 42, 2005 c 152 art 2 s 3, 4

bovey, Minn. Law 2005 1Sp c 3 art 1 s 36

Bovine tuberculosis

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

Bovine tuberculosis credit, Minn. Law 2009 c 88 art 2 s 16, 2010 c 389 art 8 s 9

Business incubator property, extension of exemption, Minn. Law 2010 c 389 art 1 s 3

Central Iron Range Sanitary Sewer District, Minn. Law 2009 c 122 s 12

Central Lakes Region Sanitary District, Minn. Law 2009 c 44

Certificates of real estate value, signers, Minn. Law 2008 c 154 art 13 s 20, 23

Certificates of value, contents, Minn. Law 2008 c 154 art 2 s 6

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

child care licensed premises, Minn. Law 2005 1Sp c 3 art 1 s 12

children's homes, Minn. Law 2005 c 151 art 5 s 8

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

cities

market value homestead credit, city aid reimbursements, Minn. Law 2005 1Sp c 3 art 2 s 5

population, Minn. Law 2005 1Sp c 5 art 1 s 43

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

city revenue need, Minn. Law 2005 c 151 art 4 s 7

Claims for relief, proof of taxes paid, Minn. Law 2009 c 88 art 7 s 9, 10

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

Class 1c property, Minn. Law 2010 c 389 art 1 s 13

Class 2 property, see Agricultural homestead property under this topic, Minn. Law 2008 c 154 art 2 s 12

Class 2 property, horse training and riding, Minn. Law 2010 c 389 art 1 s 14

Class 2c property, Minn. Law 2009 c 88 art 10 s 6

Class 2e property, Minn. Law 2009 c 88 art 10 s 1, 6

Class 3c property, marinas, Minn. Law 2009 c 88 art 2 s 18

class 4 property, Minn. Law 2005 1Sp c 3 art 1 s 16

Class 4 property, manufactured home parks, Minn. Law 2010 c 389 art 1 s 15

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

Class 4c property, Minn. Law 2009 c 88 art 10 s 7, 2011 1Sp c 7 art 5 s 7, 9

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

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

Classification of property

Homestead classification, Minn. Law 2004 c 290 s 33 to 2004 c 290 s 35

Classification of property, horse breeding, training, or boarding farms, Minn. Law 2012 c 203

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

coleraine, Minn. Law 2005 1Sp c 3 art 1 s 36

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

commercial-industrial property

vacant property, Minn. Law 2005 1Sp c 3 art 1 s 17

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

Community land trusts, Minn. Law 2012 c 288 s 12

Conservation easements, valuation of property, Minn. Law 2008 c 154 art 13 s 27

Consolidation of territory, Minn. Law 2008 c 196 art 2 s 3, 4

Cook County Hospital District, levy limitation, Minn. Law 2008 c 154 art 2 s 31

Cook-Orr Hospital District, levy limitation, Minn. Law 2008 c 154 art 2 s 30

cooperative apartments, Minn. Law 2005 c 151 art 5 s 18

cooperative farming agreements, Minn. Law 2005 c 151 art 5 s 4

Cooperatives, Minn. Law 2009 c 88 art 10 s 3

Corporate franchise taxes, refunds, 2011 refund payments, Minn. Law 2010 1Sp c 1 art 13 s 6

corrections, Minn. Law 2005 c 10 art 1 s 60

Counties

Delinquent taxpayers, list, publication, Minn. Law 2004 c 182 s 1, 2

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

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

county auditor

certification of levies, Minn. Law 2005 1Sp c 3 art 1 s 21

transportation Department acquisitions, Minn. Law 2005 1Sp c 3 art 1 s 2

County fairgrounds, exemptions, Minn. Law 2011 c 112 art 11 s 7

Credit applications, 2010 flood disaster areas, Minn. Law 2010 2Sp c 1 art 1 s 21

credits

Agricultural homestead market value credit, Minn. Law 2006 c 259 art 5 s 4, 2008 c 366 art 6 s 29

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

Disaster credit, see Natural disasters or emergencies, property tax relief under this topic

Disparity reduction credit, Minn. Law 2008 c 154 art 13 s 30

disparity reduction credit, revoking eligibility for, Minn. Law 2005 1Sp c 3 art 1 s 17

homestead credit, Minn. Law 2005 c 151 art 4 s 2

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

Residential homestead market value credit, Minn. Law 2006 c 259 art 5 s 3

Credits, market value homestead credit, Minn. Law 2011 1Sp c 7 art 6 s 4 to 2011 1Sp c 7 art 6 s 6, 23, 24, 27

Data

Classification, Minn. Law 2008 c 366 art 15 s 1, 2, 18

Homestead classification, Minn. Law 2004 c 290 s 33 to 2004 c 290 s 35

Household incomes, rents, and property tax burdens, Minn. Law 2008 c 366 art 17 s 6

Income property assessment data, Minn. Law 2004 c 290 s 12, 13

Low-income rental property, classification, Minn. Law 2008 c 366 art 15 s 1, 2

Defenses or objections, petitions for, required information, Minn. Law 2011 c 112 art 11 s 9

Deferments, agricultural property

Determination of value, Minn. Law 2010 c 389 art 1 s 6

Family farm limited liability companies, Minn. Law 2010 c 389 art 1 s 5

Deferments, green acres program, see Green Acres program under this topic

deferrals, senior citizens, Minn. Law 2005 c 151 art 5 s 37

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

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

Delinquent taxes

Composition into one item, Minn. Law 2010 c 389 art 8 s 14

Confession of judgments, fees, Minn. Law 2011 c 116 art 1 s 2

Electronic methods of payment, Minn. Law 2010 c 389 art 1 s 21

Penalties, Minn. Law 2010 c 389 art 1 s 20

Technical changes, Minn. Law 2011 c 76 art 1 s 43

Disabled persons

Disabled veterans, Minn. Law 2008 c 154 art 2 s 11, 14, 2008 c 366 art 6 s 44

Homesteads, Minn. Law 2008 c 366 art 15 s 14, 15

Disasters, see Natural disasters or emergencies, property tax relief under this topic

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

Disparity reduction credit, Minn. Law 2008 c 154 art 13 s 30

Due dates, extension, 2010 flood disaster areas, Minn. Law 2010 2Sp c 1 art 1 s 19

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

Economic development purposes, property held for, Minn. Law 2011 1Sp c 7 art 5 s 3

Educational facilities, Minn. Law 2010 c 389 art 8 s 4, 5

Elderly living facilities, Minn. Law 2009 c 88 art 2 s 11

electric generation facilities, Minn. Law 2005 c 151 art 3 s 9, 10

Exemption, repeal, Minn. Law 2008 c 366 art 6 s 52

Exemptions, Minn. Law 2008 c 366 art 6 s 6

Innovative energy projects, exemption, Minn. Law 2008 c 366 art 6 s 3

Electric generation facilities, personal property, exemption, Minn. Law 2009 c 88 art 2 s 5, 9, 10, 52

electronic filing, early payment, Minn. Law 2005 c 151 art 3 s 13

Employment property, Minn. Law 2012 c 294 art 2 s 6, 7, 27, 29

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions

Apprenticeship training facilities, Minn. Law 2010 c 216 s 6

Biomass electrical generation facility, personal property, Minn. Law 2006 c 259 art 4 s 5

Business incubator property, extension, Minn. Law 2010 c 389 art 1 s 3

children's homes, Minn. Law 2005 c 151 art 5 s 8

cooperative farming agreements, Minn. Law 2005 c 151 art 5 s 4

disabled Veterans Rest Camp, Minn. Law 2005 c 43, 2005 c 151 art 3 s 20

Electric generating facility personal property, eligibility process, study, Minn. Law 2009 c 88 art 2 s 52

electric generation facilities, Minn. Law 2005 1Sp c 3 art 1 s 6

Conditions for, Minn. Law 2008 c 366 art 6 s 6

Exemption repealed, Minn. Law 2008 c 366 art 6 s 52

Innovative energy projects, Minn. Law 2008 c 366 art 6 s 3

Electric generation facility, personal property, Minn. Law 2006 c 259 art 4 s 6, 8, 9

Fergus Falls historical zone, Minn. Law 2008 c 366 art 6 s 5

housing and redevelopment authority property, Minn. Law 2005 c 151 art 5 s 9, 10

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

hydroelectric power plants, exemption repealed, Minn. Law 2005 c 151 art 5 s 46

international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 1

International economic development zones, Minn. Law 2006 c 259 art 13 s 1, 4 to 6

job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 6

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

limits on, Minn. Law 2005 c 151 art 5 s 5

Obsolete references, removal, Minn. Law 2004 c 228 art 3 s 4

Property leased to charter schools, Minn. Law 2010 c 216 s 5

redevelopment areas, Minn. Law 2005 c 151 art 5 s 4

regional railroad authorities, Minn. Law 2005 c 151 art 5 s 11

religious corporation property, Minn. Law 2005 c 151 art 5 s 7

rental housing, Minn. Law 2005 1Sp c 3 art 1 s 3

school property, Minn. Law 2005 c 151 art 3 s 20

Small biomass electric generation facility, personal property, Minn. Law 2006 c 259 art 4 s 7

Spirit Mountain Recreation Area, Minn. Law 2005 c 151 art 5 s 12

taconite and iron sulfides taxable property, Minn. Law 2005 c 151 art 5 s 6, 2005 1Sp c 3 art 1 s 5

taconite production taxes, property subject to, Minn. Law 2005 c 151 art 5 s 6

"This Old House" exemption, report eliminated, Minn. Law 2009 c 88 art 2 s 54

tribal housing authorities, Minn. Law 2005 c 151 art 5 s 9, 10

Twins stadium, Minn. Law 2006 c 257 s 8

wind energy conversion systems, Minn. Law 2005 c 151 art 5 s 13, 14, 2005 1Sp c 3 art 1 s 4

Exemptions, county fairgrounds, Minn. Law 2011 c 112 art 11 s 7

Exemptions, job opportunity building zones, Minn. Law 2007 c 146 art 4 s 10

Exemptions, Vikings stadium, Minn. Law 2012 c 299 art 1 s 21

Family farm corporations, homesteads, Minn. Law 2008 c 366 art 15 s 13

Family farm entities, Minn. Law 2008 c 366 art 6 s 12

fergus Falls, economic development property, Minn. Law 2005 c 152 art 2 s 30

Fergus Falls historical zone, Minn. Law 2008 c 366 art 6 s 5

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

Flight property taxes

Appeals, Minn. Law 2008 c 154 art 13 s 8

Class rates, Minn. Law 2008 c 154 art 13 s 7

Penalties, Minn. Law 2008 c 154 art 13 s 5, 21

Recodification, Minn. Law 2008 c 154 art 13 s 1 to 2008 c 154 art 13 s 8, 21, 50

Revenue Department powers, Minn. Law 2008 c 154 art 13 s 7

Game refuges, payments in lieu of taxes, Minn. Law 2008 c 154 art 2 s 1

Green acres, Minn. Law 2008 c 154 art 9 s 10, 2008 c 154 art 13 s 26

Green Acres program

Agricultural chemical or water violations, tax penalty, Minn. Law 2009 c 88 art 2 s 15

Eligibility, Minn. Law 2009 c 12 art 2 s 1 to 2009 c 12 art 2 s 4

Land removed from, reinstatement, Minn. Law 2011 c 13 s 5

Legislative findings, Minn. Law 2011 c 13 s 1

Report to legislature, Minn. Law 2011 c 13 s 7

Reports about, Minn. Law 2009 c 12 art 2 s 7

Valuation, Minn. Law 2009 c 88 art 2 s 14

Greenhouses, Minn. Law 2008 c 366 art 6 s 12

hearings, Minn. Law 2005 1Sp c 3 art 1 s 23, 24

Homestead property

Agricultural homestead property, see same under this topic

Family farm corporations, Minn. Law 2009 c 88 art 10 s 5

Manufactured homes, Minn. Law 2009 c 88 art 7 s 9, 10

homesteads

agricultural, Minn. Law 2005 c 151 art 3 s 11

Agricultural homestead property, Minn. Law 2011 1Sp c 7 art 5 s 6

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

Agricultural homesteads, Minn. Law 2008 c 154 art 2 s 7

Agricultural property, Minn. Law 2008 c 366 art 6 s 24 to 2008 c 366 art 6 s 26, 2010 c 389 art 1 s 11, 12, 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3

Applications, contents, Minn. Law 2008 c 154 art 13 s 29, 2008 c 366 art 15 s 12

Armed forces members, active service, Minn. Law 2006 c 259 art 4 s 12

child care licensed premises, Minn. Law 2005 1Sp c 3 art 1 s 12

Class 1b property, homestead declarations, Minn. Law 2008 c 154 art 2 s 15

Class 1c property, Minn. Law 2010 c 389 art 1 s 13

class 1c property, homestead portion, Minn. Law 2005 1Sp c 3 art 1 s 15

Disabled persons, Minn. Law 2008 c 366 art 15 s 14, 15

Disabled veterans, Minn. Law 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. Law 2008 c 366 art 15 s 13

homestead credit, Minn. Law 2005 c 151 art 4 s 2

homestead declarations, Minn. Law 2005 c 151 art 5 s 22

Manufactured home parks, Minn. Law 2010 c 389 art 1 s 10

Market value exclusion, Minn. Law 2011 1Sp c 7 art 6 s 3, 7

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

Relative homesteads, Minn. Law 2008 c 154 art 2 s 8

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

Separate parcels in different classes, Minn. Law 2011 c 112 art 3 s 4

Spouses of deceased disabled veterans, Minn. Law 2011 1Sp c 7 art 5 s 8

Technical corrections, Minn. Law 2010 c 382 s 59

valuation of property, Minn. Law 2005 c 151 art 5 s 20

Horse breeding or boarding facilities, study, Minn. Law 2009 c 88 art 2 s 47

Horse farms, treatment, Minn. Law 2010 c 333 art 1 s 5, 2010 c 389 art 1 s 14

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

housing and redevelopment authority property, Minn. Law 2005 c 151 art 5 s 9, 10

humane societies, levies for, Minn. Law 2005 1Sp c 3 art 1 s 25

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

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

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

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

Industrial special-use property, Minn. Law 2008 c 366 art 6 s 2

Internal Revenue Code, citation update, Minn. Law 2008 c 366 art 11 s 1 to 2008 c 366 art 11 s 13

international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 1

International economic development zones, Minn. Law 2006 c 259 art 13 s 1, 4 to 6

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

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

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

Leased seasonal-recreational land, Minn. Law 2008 c 366 art 6 s 7, 31

Levies

certification, Minn. Law 2005 c 151 art 5 s 28, 29

certification deadline, Minn. Law 2005 1Sp c 3 art 1 s 21

Certification, obsolete references, removal, Minn. Law 2004 c 228 art 3 s 11

generally, amount, Minn. Law 2005 1Sp c 5 art 1 s 44

special levies, storm sewer investment districts, Minn. Law 2005 c 152 art 1 s 3

state general levy, Minn. Law 2005 1Sp c 3 art 1 s 19, 20

Levies, failure to certify, Minn. Law 2008 c 366 art 6 s 33

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

Levy limits

Adjusted levy limit base, Minn. Law 2010 c 389 art 1 s 17

Aids to reduce, reduction by unallotment, Minn. Law 2010 c 389 art 8 s 12

Calculation, Minn. Law 2008 c 366 art 3 s 3

Levy aid base, Minn. Law 2008 c 366 art 3 s 2

Limits in municipal charters, exemption, Minn. Law 2010 c 389 art 1 s 18

Purposes of levies, Minn. Law 2008 c 366 art 3 s 1

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

local governments

abatements for development projects, term, Minn. Law 2005 c 152 art 1 s 17

reductions, property tax increases for, Minn. Law 2005 c 152 art 1 s 32

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

Managed forest land, Minn. Law 2010 c 389 art 8 s 14

Manufactured home park cooperatives, Minn. Law 2009 c 88 art 10 s 4

Manufactured home parks, Minn. Law 2010 c 389 art 1 s 10, 15

manufactured homes, Minn. Law 2005 1Sp c 3 art 1 s 13, 2008 c 154 art 2 s 9, 2008 c 366 art 15 s 3

Manufactured homes, as homesteads, Minn. Law 2009 c 88 art 7 s 9, 10

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

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

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

Market value homestead credit, Minn. Law 2011 1Sp c 7 art 6 s 4 to 2011 1Sp c 7 art 6 s 6, 23, 24, 27

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

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

metropolitan area revenue redistribution

airports, Minn. Law 2005 1Sp c 3 art 1 s 29

bloomington, Minn. Law 2005 1Sp c 3 art 1 s 30

metropolitan Council

credit enhancement program, Minn. Law 2005 1Sp c 1 art 2 s 148

Metropolitan counties, vacant land, Minn. Law 2008 c 366 art 6 s 9, 11, 2009 c 88 art 2 s 41

Metropolitan revenue distribution

Additional levy and transfer to general fund, Minn. Law 2010 c 389 art 1 s 29

Study, Minn. Law 2010 c 389 art 1 s 28, 32

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

Minneapolis

Street levy assessments, inclusion in aggregate receipts, Minn. Law 2008 c 154 art 2 s 33

Streets and street lighting, funding, Minn. Law 2008 c 154 art 2 s 29

Minneapolis (city), disaster areas, Minn. Law 2011 1Sp c 7 art 5 s 13

Modular homes, Minn. Law 2008 c 154 art 2 s 3

Multifamily rental housing facilities, Minn. Law 2008 c 366 art 15 s 19

National Guard members, hardship assessment deferral, Minn. Law 2008 c 154 art 2 s 28

Natural disasters or emergencies

Damage caused by, property tax relief

2010 floods, Minn. Law 2010 2Sp c 1 art 1 s 19 to 2010 2Sp c 1 art 1 s 21

Homesteads, agricultural property, Minn. Law 2011 c 112 art 7 s 1 to 2011 c 112 art 7 s 3

Natural disasters or emergencies, property tax relief

2007 floods, Minn. Law 2007 1Sp c 2 art 1 s 13, 19 to 22

Generally, Minn. Law 2008 c 366 art 15 s 4 to 2008 c 366 art 15 s 11, 17, 20, 21, 2007 1Sp c 2 art 3 s 6 to 2007 1Sp c 2 art 3 s 10, 12, 13

Net tax capacity, homesteads, market value exclusion, Minn. Law 2011 1Sp c 7 art 6 s 3

nobles County, Minn. Law 2005 1Sp c 3 art 1 s 24

Nonmetropolitan counties, vacant land, Minn. Law 2008 c 366 art 6 s 10, 2009 c 88 art 2 s 42

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

Nonprofit organizations, purely public charities, Minn. Law 2008 c 366 art 6 s 49

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Law 2008 c 366 art 5 s 33

Notices of proposed property taxes

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

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

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

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

Obsolete references, removal, Minn. Law 2004 c 228 art 3 s 3

Partial payment, Minn. Law 2008 c 154 art 13 s 42, 43

Payments in lieu of taxes, distribution

Game refuges and public hunting grounds, Minn. Law 2008 c 154 art 2 s 1

Lake Vermilion State Park, Minn. Law 2008 c 366 art 2 s 11

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

Personal property assessments

Pipeline companies, Minn. Law 2011 c 112 art 3 s 5

Power companies, Minn. Law 2011 c 112 art 3 s 6 to 2011 c 112 art 3 s 8

Personal property taxes

Electric generation facility, exemption, Minn. Law 2011 1Sp c 7 art 5 s 4

Power companies, Minn. Law 2011 c 112 art 3 s 6 to 2011 c 112 art 3 s 8

Pipeline companies, personal property assessments, Minn. Law 2011 c 112 art 3 s 5

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

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

Plats of property, form and contents, Minn. Law 2007 c 73

polo grounds, Minn. Law 2005 1Sp c 3 art 1 s 11

population estimates, Minn. Law 2005 c 151 art 4 s 1, 3, 5, 6, 2005 1Sp c 5 art 1 s 43

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

Power companies, personal property assessments, Minn. Law 2011 c 112 art 3 s 6 to 2011 c 112 art 3 s 8

Power lines, valuation of property, Minn. Law 2008 c 154 art 13 s 32

Power plants and ore docks at taconite facilities, Minn. Law 2008 c 154 art 8 s 6, 2008 c 366 art 10 s 14

Prefabricated buildings, modular homes, Minn. Law 2008 c 154 art 2 s 3

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

Property tax statements, gross tax amount for taxes payable in 2012, Minn. Law 2011 1Sp c 7 art 6 s 24

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

Property tax working group, Minn. Law 2010 c 389 art 2 s 3, 2011 1Sp c 7 art 5 s 2

Property tax working group, revisor's corrections, Minn. Law 2012 c 187 art 1 s 45

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

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

Public lands, leased seasonal-recreational land, Minn. Law 2008 c 366 art 6 s 7, 31

railroad lands

taxes paid by mistake, repeal, Minn. Law 2005 c 151 art 5 s 46

valuation, Minn. Law 2005 c 151 art 5 s 24, 46

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

Railroads, fair market value, correction of errors, Minn. Law 2011 c 112 art 3 s 1

ramsey County, library taxes, Minn. Law 2005 1Sp c 3 art 1 s 22, 26

Recreational activities, properties providing, Minn. Law 2011 1Sp c 7 art 5 s 7

redevelopment area property, Minn. Law 2005 c 151 art 5 s 4

redevelopment districts, Minn. Law 2005 1Sp c 3 art 1 s 28

Refund claims, and tuition discounts, Minn. Law 2006 c 259 art 4 s 21

Refunds

Claims against the state, Minn. Law 2009 c 126 s 3

Corporate franchise taxes, 2011 refund payments, Minn. Law 2010 1Sp c 1 art 13 s 6

Dependents, definition, Minn. Law 2008 c 154 art 11 s 19

Excessive claims, Minn. Law 2008 c 154 art 11 s 8

Federal law, 2006 changes, conforming amendments, Minn. Law 2007 c 1 s 4

Federal update, Minn. Law 2008 c 154 art 4 s 8, 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12, 2011 c 8 s 6, 2011 1Sp c 7 art 2 s 8

Homeowners, amounts, increase, Minn. Law 2008 c 366 art 1 s 1

Inflation adjustment, Minn. Law 2011 1Sp c 7 art 6 s 11

Maximum amounts, table, Minn. Law 2011 1Sp c 7 art 6 s 10

Property taxes payable, Minn. Law 2011 1Sp c 7 art 6 s 9

Rent constituting property taxes, Minn. Law 2011 1Sp c 7 art 6 s 8

Rent, property taxes based on, Minn. Law 2010 1Sp c 1 art 13 s 5

Tuition expenses, as income, Minn. Law 2009 c 12 art 1 s 9

refunds, federal update, Minn. Law 2005 1Sp c 3 art 4 s 16, 17

Refunds, supplemental targeting fund, 2012 taxes, Minn. Law 2012 c 294 art 1 s 6

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

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

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

religious corporation property, Minn. Law 2005 c 151 art 5 s 7

residential real property, Minn. Law 2005 c 151 art 3 s 12

resorts, Minn. Law 2005 1Sp c 3 art 1 s 16, 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44

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

Rural preserve property tax program, Minn. Law 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

Conservation assessment plans, Minn. Law 2010 c 389 art 1 s 7, 8, 2011 c 13 s 2, 8

Covenants, Minn. Law 2011 c 13 s 3, 4, 6

Revisor's bill changes, Minn. Law 2011 c 76 art 1 s 68, 72, 73

Termination of covenant agreement, term, Minn. Law 2010 c 389 art 1 s 9

Rural preserves

Property tax program, covenants, termination date, Minn. Law 2012 c 244 art 1 s 78

Tax increment financing, prohibition, Minn. Law 2012 c 294 art 2 s 36

Rural vacant land, Minn. Law 2008 c 366 art 6 s 26, 28, 2010 c 389 art 8 s 14

Saint Paul, Minn. Law 2008 c 366 art 6 s 34

Saint Paul school district, Minn. Law 2008 c 366 art 6 s 34

Sales ratio studies, Minn. Law 2008 c 154 art 2 s 2

sauk River Watershed District, Minn. Law 2005 c 152 art 1 s 37

School districts, see EDUCATION FUNDING

Adjusted net tax capacity, Minn. Law 2005 1Sp c 5 art 4 s 3

Administrative space, levies for, Minn. Law 2012 c 239 art 2 s 18

bond levy authorization, Minn. Law 2005 1Sp c 5 art 4 s 6

Capital expenditure levies for leases, Minn. Law 2008 c 363 art 2 s 23

Capital projects, levy referendum, Minn. Law 2011 1Sp c 11 art 1 s 11, 2011 1Sp c 11 art 4 s 3

career and technical levy, Minn. Law 2005 1Sp c 5 art 2 s 66, 71

Common School District No. 815, Prinsburg, Minn. Law 2005 c 8

Debt service revenue, Minn. Law 2005 1Sp c 5 art 4 s 3, 4

deferred maintenance levy, Minn. Law 2005 1Sp c 5 art 4 s 7

Equalizing factors, adjustment, Minn. Law 2008 c 363 art 2 s 50

Federal funds disallowed, levies to replace, Minn. Law 2008 c 366 art 6 s 50

Ice arena levies, Minn. Law 2008 c 363 art 2 s 25

Levies, certifying, Minn. Law 2004 c 294 art 1 s 9

Levy recognition, Minn. Law 2010 1Sp c 1 art 3 s 1 to 2010 1Sp c 1 art 3 s 3, 2011 1Sp c 11 art 1 s 12

Maximum effort school aid, Minn. Law 2005 1Sp c 5 art 4 s 16, 17

population, Minn. Law 2005 1Sp c 5 art 1 s 43

Referendum market value, Minn. Law 2011 1Sp c 7 art 5 s 1, 2011 1Sp c 7 art 6 s 2

Referendum market value equalizing factors, Minn. Law 2009 c 96 art 1 s 23

Retired employee health benefits, Minn. Law 2011 1Sp c 11 art 1 s 23

Retired employee health benefits, levies for, Minn. Law 2008 c 366 art 6 s 1

Retiree health benefits, levies for, Minn. Law 2009 c 88 art 2 s 2, 2009 c 96 art 1 s 6

Safe schools levies, Minn. Law 2008 c 363 art 2 s 24

Safe schools levy, Minn. Law 2011 1Sp c 11 art 1 s 24

school buses, replacement, levies, Minn. Law 2005 1Sp c 5 art 1 s 49

School district tax settlement revenue, Minn. Law 2010 1Sp c 1 art 3 s 1, 2, 4

Special levy authority for schools with pre-2001 tax abatements, repeal, Minn. Law 2012 c 294 art 2 s 40, 43

State property taxes, settlement date, Minn. Law 2010 1Sp c 1 art 2 s 3

taconite environmental protection fund bonds, Minn. Law 2005 c 152 art 1 s 33

tax increment financing, Minn. Law 2005 1Sp c 5 art 1 s 45

Tax rate adjustments, Minn. Law 2011 1Sp c 11 art 1 s 34

tax settlement revenue, Minn. Law 2005 1Sp c 5 art 5 s 1

Technical corrections, Minn. Law 2010 c 382 s 31

School districts, referendum ballot questions, Minn. Law 2006 c 259 art 4 s 2

sculpture garden, Minn. Law 2005 c 151 art 3 s 18, 22

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

senior citizen property tax deferral program, Minn. Law 2005 c 151 art 5 s 37, 2008 c 154 art 13 s 44, 2008 c 366 art 15 s 18

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

special levies, Minn. Law 2005 1Sp c 3 art 1 s 25, 2010 c 215 art 13 s 3, 2010 c 389 art 8 s 11, 15

Special levies, purposes, Minn. Law 2009 c 88 art 2 s 20

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

Special taxing districts, see SPECIAL TAXING DISTRICTS

spirit Mountain Recreation Area Authority, Minn. Law 2005 c 151 art 5 s 12

state property taxes, Minn. Law 2005 c 151 art 5 s 30, 43, 44, 2005 1Sp c 3 art 1 s 19, 20

State settlement

Corrections, Minn. Law 2004 c 228 art 1 s 76

Sustainable forest incentive program

Corrections, Minn. Law 2004 c 228 art 1 s 48

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

Sustainable forest lands

Appeals, Minn. Law 2008 c 154 art 13 s 46, 48, 49

Incentive payments, Minn. Law 2008 c 154 art 2 s 23

One-year waiting period, Minn. Law 2008 c 154 art 13 s 47

Reduced class rate, Minn. Law 2008 c 154 art 2 s 12

tax-forfeited land

Tax-forfeited lands, see TAX-FORFEITED LAND

tax judgment sales redemption

certificates, real property recording, technical changes, Minn. Law 2005 c 4 s 35

Tax judgment sales, redemption period expiration, Minn. Law 2006 c 259 art 5 s 6

Tax liens, Minn. Law 2006 c 221 s 2, 3

Tax notices

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

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

tax notices, contents, Minn. Law 2005 1Sp c 3 art 1 s 22

Tax statements

Contents, Minn. Law 2008 c 154 art 2 s 19

Disasters, property destroyed in, Minn. Law 2008 c 366 art 15 s 17

Electronic form, Minn. Law 2008 c 154 art 13 s 41

Information for mailing, on instruments of conveyance, Minn. Law 2008 c 341 art 5 s 1

Obsolete references, removal, Minn. Law 2004 c 228 art 3 s 11

tax statements, regional railroad authorities, Minn. Law 2005 1Sp c 3 art 1 s 26

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

towns

generally, Minn. Law 2005 c 151 art 3 s 14, 15

lincoln and Pipestone Counties, towns in, Minn. Law 2005 c 151 art 5 s 45

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

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

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

Truth-in-taxation procedures

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

Hearings, requirement eliminated, Minn. Law 2009 c 88 art 3 s 1, 4 to 10

Notices

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

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

Public meetings

Announcement of time and place, Minn. Law 2009 c 88 art 3 s 2

Hours of meeting, Minn. Law 2009 c 88 art 3 s 3

Information about, in mailings, Minn. Law 2009 c 88 art 3 s 3

Regional railroad authorities, specific counties, Minn. Law 2009 c 88 art 3 s 3

Revisor's bill corrections, Minn. Law 2009 c 86 art 1 s 52

School district budgets, Minn. Law 2009 c 88 art 3 s 1, 2009 c 96 art 5 s 1

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

Utilities, abatements, Minn. Law 2006 c 259 art 4 s 14, 16 to 19

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

Utility property, recommended values, Minn. Law 2008 c 154 art 13 s 31 to 2008 c 154 art 13 s 34

Vacant land

Generally, Minn. Law 2009 c 88 art 10 s 8

Metropolitan counties, Minn. Law 2008 c 366 art 6 s 9, 2009 c 88 art 2 s 41

Nonmetropolitan counties, Minn. Law 2008 c 366 art 6 s 10, 2009 c 88 art 2 s 42

Repeals, Minn. Law 2008 c 366 art 6 s 52

Rural vacant land, Minn. Law 2008 c 366 art 6 s 26

valuation of property

appeal and equalization, Minn. Law 2005 c 151 art 5 s 25 to 2005 c 151 art 5 s 27

child care licensed premises, Minn. Law 2005 1Sp c 3 art 1 s 12

Conservation easements, Minn. Law 2008 c 154 art 13 s 27

Contesting, evidence, Minn. Law 2008 c 154 art 2 s 20

family farms, Minn. Law 2005 c 151 art 5 s 19

homesteads, Minn. Law 2005 c 151 art 5 s 20, 21

lead hazards, Minn. Law 2005 1Sp c 3 art 1 s 10

limited equity cooperatives, Minn. Law 2005 c 151 art 5 s 16

low-income rental property, Minn. Law 2005 1Sp c 3 art 1 s 14

manufactured homes, Minn. Law 2005 1Sp c 3 art 1 s 13

market value limitations and reductions, Minn. Law 2005 1Sp c 3 art 1 s 8 to 2005 1Sp c 3 art 1 s 10

mold damage, Minn. Law 2005 1Sp c 3 art 1 s 9

Notice to owners, contents, Minn. Law 2008 c 366 art 6 s 23

Notices, electronic format, Minn. Law 2008 c 154 art 13 s 28

Pipelines, Minn. Law 2008 c 154 art 13 s 31

polo grounds, Minn. Law 2005 1Sp c 3 art 1 s 11

Power lines, Minn. Law 2008 c 154 art 13 s 32

railroad property, Minn. Law 2005 c 151 art 5 s 24, 46

utility property, Minn. Law 2005 c 151 art 5 s 24

Utility property, recommended values, Minn. Law 2008 c 154 art 13 s 31 to 2008 c 154 art 13 s 34

White Community Hospital District, Minn. Law 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. Law 2005 c 151 art 5 s 13 to 2005 c 151 art 5 s 15, 46, 2005 1Sp c 3 art 1 s 4, 2006 c 259 art 4 s 10, 2010 c 389 art 8 s 6, 7

worthington, Minn. Law 2005 1Sp c 3 art 1 s 24