property taxes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

commercial-industrial property

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

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

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

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

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

credits

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

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

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

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

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

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

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

exemptions

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

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

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

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

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

limits on, Minn. Law 2005 c 151 art 5 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

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

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

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

homesteads

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

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

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

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

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

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

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

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

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

levies

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

school districts

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

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

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

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

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

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

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

senior citizen property tax deferral program, Minn. Law 2005 c 151 art 5 s 37

special levies, Minn. Law 2005 1Sp c 3 art 1 s 25

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

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

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

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

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

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

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

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

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

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

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

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