PROPERTY TAXES

Abatement

Authority, Minn. Law 2025 1Sp c 13 art 2 s 14

Definitions, land bank organization, Minn. Law 2025 1Sp c 13 art 2 s 13

Duration, Minn. Law 2025 1Sp c 13 art 2 s 15

Land bank organization, repayment, Minn. Law 2025 1Sp c 13 art 2 s 16

Tax increment financing districts, hearings, notice, Minn. Law 2025 1Sp c 13 art 7 s 7

Certificates of rent paid

Park owners, duties, Minn. Law 2025 1Sp c 13 art 8 s 15

Violations, monetary penalties, Minn. Law 2025 1Sp c 13 art 8 s 13 to 2025 1Sp c 13 art 8 s 15

Class 1b property, market value, Minn. Law 2025 1Sp c 13 art 11 s 3

Class 2 property, Minn. Law 2025 1Sp c 13 art 2 s 8

Class 4d(1) property, low-income rental property, valuation, Minn. Law 2025 1Sp c 13 art 2 s 7

Confession of judgment, installment payments, interest, Minn. Law 2025 1Sp c 13 art 2 s 11

Counties

Forest development, revisor's correction, Minn. Law 2025 c 20 s 229

Jails, construction, Minn. Law 2025 1Sp c 13 art 7 s 11

Referendum, Minn. Law 2025 c 39 art 8 s 86

Credits, residential energy conservation measures, Commerce Department, duties, deleted, Minn. Law 2025 1Sp c 7 art 3 s 11

Deferrals, abatement authority, Minn. Law 2025 1Sp c 13 art 2 s 14

Definitions

Economic development, Minn. Law 2025 1Sp c 13 art 2 s 13

Property Tax Refund Act, Minn. Law 2025 1Sp c 13 art 1 s 17

Delinquent taxes

Certificates and certification, Minn. Law 2025 c 9 s 1

Confession of judgment, installment payments, interest, Minn. Law 2025 1Sp c 13 art 2 s 11

Exemptions

Charitable organizations, rental housing property, exception, Minn. Law 2025 1Sp c 13 art 2 s 1

Conversion, Red Lake Nation College Without Borders, Minn. Law 2025 1Sp c 13 art 2 s 18

Economic development authorities, Bloomington (City), Port Authority, Minn. Law 2025 1Sp c 13 art 2 s 17

Electricity distributed to farms, Minn. Law 2025 1Sp c 13 art 2 s 2

Indian Tribe property, Minn. Law 2025 c 20 s 226, 2025 1Sp c 13 art 2 s 3 to 2025 1Sp c 13 art 2 s 5

In lieu taxes, cooperative power associations, Minn. Law 2025 1Sp c 13 art 2 s 10

Interest, delinquent taxes, confessions of judgment, Minn. Law 2025 1Sp c 13 art 2 s 11

Lawsuits, occupants, tenants, or persons with interest, payments by, recovery, Minn. Law 2025 c 35 art 10 s 1

Levy limits, revisor's correction, Minn. Law 2025 c 20 s 294

Nursing facilities, medical assistance, external fixed costs, Minn. Law 2025 1Sp c 9 art 1 s 17

Payment

Cooperative power associations, payments in lieu of, Minn. Law 2025 1Sp c 13 art 2 s 10

Installment payments, interest, Minn. Law 2025 1Sp c 13 art 2 s 11

Occupants, tenants, or persons with interest, payments by, Minn. Law 2025 c 35 art 10 s 1

Penalties (monetary), certificates of rent paid, Minn. Law 2025 1Sp c 13 art 8 s 13 to 2025 1Sp c 13 art 8 s 15

Personal property taxes

Cooperative power associations, Minn. Law 2025 1Sp c 13 art 2 s 9, 10

In lieu taxes, cooperative power associations, Minn. Law 2025 1Sp c 13 art 2 s 10

Property tax statements, commercial-industrial property, areawide tax rate, notice, repealed, Minn. Law 2025 1Sp c 13 art 2 s 19

Rates, power lines property, revisor's correction, Minn. Law 2025 c 20 s 227

Refunds, income, inclusions and exclusions, Minn. Law 2025 1Sp c 13 art 1 s 17

Rent constituting property taxes, certificates of rent paid, Minn. Law 2025 1Sp c 13 art 8 s 13

Renters credit, certificates of rent paid, Minn. Law 2025 1Sp c 13 art 8 s 13

Residential rental property

Certificates of rent paid, Minn. Law 2025 1Sp c 13 art 8 s 13

Recovery of taxes paid by tenant, Minn. Law 2025 c 35 art 10 s 1

School districts

Consolidated districts, consolidation, effect, Minn. Law 2025 1Sp c 10 art 8 s 6 to 2025 1Sp c 10 art 8 s 8

Ice arenas, Minn. Law 2025 1Sp c 10 art 8 s 17

Leases or rents, payment, Minn. Law 2025 1Sp c 10 art 8 s 15, 16

Referendum revenue, renewal by school board, Minn. Law 2025 1Sp c 10 art 1 s 21

State, infrastructure development bonds, repealed, Minn. Law 2025 1Sp c 15 art 2 s 12

Tax liens, taxes paid by occupants, tenants, or persons with interest, Minn. Law 2025 c 35 art 10 s 1

Tax notices, commercial-industrial property, areawide tax rate, repealed, Minn. Law 2025 1Sp c 13 art 2 s 19

Third class cities, musical entertainment, Minn. Law 2025 1Sp c 13 art 2 s 12

Watershed districts, project tax levies, revisor's correction, Minn. Law 2025 c 20 s 74