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Office of the Revisor of Statutes

2010 Minnesota Session Laws Index (topics)

PROPERTY TAXES

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

Agricultural property

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

Homesteads, Minn. Law 2010 c 389 art 1 s 11, 12

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

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

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

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

Assessors, see ASSESSORS

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

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

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

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

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

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

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

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

Credits

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

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

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

Delinquent taxes

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

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

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

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

Exemptions

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

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

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

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

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

Homesteads

Agricultural property, Minn. Law 2010 c 389 art 1 s 11, 12

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

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

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

Technical corrections, Minn. Law 2010 c 382 s 59

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

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

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

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

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

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

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

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

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 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

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

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

Refunds

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

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

Rural preserve property tax program

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

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

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

School districts

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

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

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

Technical corrections, Minn. Law 2010 c 382 s 31

Special levies, Minn. Law 2010 c 215 art 13 s 3, 2010 c 389 art 8 s 11, 15

Special taxing districts, see SPECIAL TAXING DISTRICTS

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

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

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