PROPERTY TAXES

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

Agricultural homestead property

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 property

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

Homesteads, see Agricultural homestead property under this topic

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

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

Assessments

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

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

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

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

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

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

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

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

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

Class 2 property, see Agricultural homestead property under this topic

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

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

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

Counties, regional library systems, maintenance of effort, suspension repealed, Minn.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

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

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

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

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

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

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Refunds

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

Federal update, Minn. Law 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12

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

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

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

School districts

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

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

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

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

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

Truth in taxation procedures

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

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

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

Vacant land

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

Metropolitan counties, Minn. Law 2009 c 88 art 2 s 41

Nonmetropolitan counties, Minn. Law 2009 c 88 art 2 s 42