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Office of the Revisor of Statutes

2020 Minnesota Statutes Index (topics)

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2020 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2020 504B.271

Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2020 290.0135

Agricultural property, judgments, Minn. Statutes 2020 550.365, 2020 550.366

Agricultural resource project, defined as including personal property, Minn. Statutes 2020 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2020 360.021

Annulment, Minn. Statutes 2020 518.03, 2020 518.58

Antenuptial agreements, Minn. Statutes 2020 501A.04, 2020 519.11

Appraisals, data, classification, Minn. Statutes 2020 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2020 570.061, 2020 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2020 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2020 48A.07, 2020 48A.08

Banks, acquisition and leasing, Minn. Statutes 2020 48.152

Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES

Business corporations, rights, Minn. Statutes 2020 302A.161, 2020 302A.471

Business trusts, corporate powers, Minn. Statutes 2020 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2020 500.05

Child support, Minn. Statutes 2020 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2020 277.20, 2020 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2020 274.01, 2020 274.14, 2020 274.17

County appeal and equalization boards, duties, Minn. Statutes 2020 274.13

Property tax lists, Minn. Statutes 2020 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2020 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2020 88.11

National security or peacetime emergencies, Minn. Statutes 2020 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2020 48.24

Replevin judgments, Minn. Statutes 2020 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2020 277.21

Law enforcement data, classification, Minn. Statutes 2020 13.82

Consideration for, deed taxes, Minn. Statutes 2020 287.20

Contracts for sale, conditional, Minn. Statutes 2020 48.24, 2020 548.04

Cooperative associations, Minn. Statutes 2020 308A.201, 2020 308B.301

Corporations, generally, see Personal property under CORPORATIONS

Counties, see Personal property under COUNTIES

Criminal property damage, see PROPERTY DAMAGE

Crops defined as, lawsuits related to real property, Minn. Statutes 2020 557.10

Custodial property

Custodial trust property, see Custodial property under TRUSTS

Transfers to minors, see Custodial property under TRANSFERS TO MINORS

Damage

Dangerous smoking, see SMOKING

Generally, see PROPERTY DAMAGE

Hazardous substances releases, Minn. Statutes 2020 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2020 541.05

Data

Appraisals, classification, Minn. Statutes 2020 13.44

Information exchange, tax assessments, Minn. Statutes 2020 273.061

Law enforcement data, classification, Minn. Statutes 2020 13.82

Decedents' property, disposition, Minn. Statutes 2020 390.225

Defeating security, violations and penalties, Minn. Statutes 2020 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2020 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2020 41A.02

Agriculture Development Act, Minn. Statutes 2020 41C.02

Arson, Minn. Statutes 2020 609.556

Classification of property, Minn. Statutes 2020 273.13

Commercial Code, Minn. Statutes 2020 336.1-201, 2020 336.9-102

Crops, Minn. Statutes 2020 557.10

Estate taxes, Minn. Statutes 2020 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2020 583.22

Fraudulent Transfer Act, Minn. Statutes 2020 513.41

Improvements, Minn. Statutes 2020 272.03

Incorporation, detachment, annexation, Minn. Statutes 2020 414.011

Lawsuits related to real property, Minn. Statutes 2020 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2020 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2020 473F.02

Minnesota Condominium Act, Minn. Statutes 2020 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08

Personal property taxes, Minn. Statutes 2020 272.03

Racketeering, Minn. Statutes 2020 609.902

Safe deposit companies, Minn. Statutes 2020 55.01

Uniform Probate Code, Minn. Statutes 2020 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2020 541.05

Development corporations, corporate powers, Minn. Statutes 2020 301.75

Disclosure, sureties on bail or recognizance, Minn. Statutes 2020 629.67

Disposition, hazardous buildings, personal property in, Minn. Statutes 2020 463.21, 2020 463.23, 2020 463.24

Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2020 270C.7105

Equity value, MFIP, Minn. Statutes 2020 256J.08

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2020 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2020 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2020 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2020 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2020 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2020 609.64

Fraudulent transfers, when made, Minn. Statutes 2020 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2020 13D.05

Great Lakes Commission, Minn. Statutes 2020 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2020 463.21, 2020 463.23, 2020 463.24

Hennepin County, Minn. Statutes 2020 383B.145, 2020 383B.237

Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE

Hotels, see Personal property of guests under HOTELS

Industrial production, materials stored, used, or consumed in, Minn. Statutes 2020 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2020 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2020 290.17

Intangible property, unclaimed, Minn. Statutes 2020 345.39

Investments in

Insurance companies, Minn. Statutes 2020 60A.11, 2020 60L.07

Life insurance companies, Minn. Statutes 2020 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2020 550.15

How executed, Minn. Statutes 2020 550.08

Levy, taking property into custody, Minn. Statutes 2020 550.12

Levy on bulky articles, procedure, Minn. Statutes 2020 550.13

Levy on money, Minn. Statutes 2020 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2020 550.16

Levy on unharvested crops, Minn. Statutes 2020 550.17

Release of property levied upon, Minn. Statutes 2020 550.11

Exemptions, Minn. Statutes 2020 550.37

Mediation, agricultural property, Minn. Statutes 2020 550.365

Methods of enforcement, Minn. Statutes 2020 550.02

Satisfaction of judgment, Minn. Statutes 2020 550.04

Selection by debtor, Minn. Statutes 2020 550.37

Lawsuits

Conciliation courts, jurisdiction, Minn. Statutes 2020 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2020 61A.31

Retail sales, when occurring, Minn. Statutes 2020 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2020 297A.668

Tangible personal property, see same under this topic

Liens

Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Payment by Revenue Department, Minn. Statutes 2020 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2020 268.058

Life insurance companies, leases, investments, Minn. Statutes 2020 61A.31

Limited liability companies, partnership interest deemed as, Minn. Statutes 2020 322.18

Limited partnerships, Minn. Statutes 2020 321.0701, 2020 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2020 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2020 270C.92, 2020 273.11

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Motor vehicle accidents, see TRAFFIC ACCIDENTS

Natural disasters, loss due to, replacement, reimbursement, or rebate payments, Minn. Statutes 2020 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2020 317A.161, 2020 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2020 609.821

Omitted property, placement on tax rolls, Minn. Statutes 2020 270C.89, 2020 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2020 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2020 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2020 169.09

Personal property taxes, overpayments, Minn. Statutes 2020 276.19

Tax lists, Minn. Statutes 2020 273.66, 2020 273.68

Valuation of property, increases, Minn. Statutes 2020 274.13

Oaths, taxes, listing, Minn. Statutes 2020 273.65 to 2020 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2020 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2020 277.21

Ownership of interest, generally, Minn. Statutes 2020 290.015

Partnerships, see Personal property under PARTNERSHIPS

Passive trusts, effect, Minn. Statutes 2020 501C.0402

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2020 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2020 523.24

Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2020 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2020 297A.68

Property of another, defined, Minn. Statutes 2020 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2020 290.191

Public libraries, Minn. Statutes 2020 134.11, 2020 134.14, 2020 609.541

Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2020 301B.04, 2020 301B.05

Recovered property, law enforcement data, classification, Minn. Statutes 2020 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2020 115.61, 2020 115.64

Religious corporations, dissolution, transfer of property, Minn. Statutes 2020 315.37, 2020 315.38

Religious organizations and societies, Minn. Statutes 2020 315.37, 2020 315.38

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Rents, defined as income, Minn. Statutes 2020 501C.1103

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2020 55.02, 2020 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2020 297A.62, 2020 297A.67, 2020 297A.68

Imposition of tax, Minn. Statutes 2020 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2020 297A.99

Sales

Contracts, Minn. Statutes 2020 48.24, 2020 548.04

County assessors, record keeping, Minn. Statutes 2020 273.061

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Personal, family, or household goods, Minn. Statutes 2020 336.2-502, 2020 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2020 256J.21

Savings banks, acquisition and leasing, Minn. Statutes 2020 50.085, 2020 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2020 276.04

Secured transactions, default, enforcement of security agreement, Minn. Statutes 2020 336.9-604

Security interest, defined, Minn. Statutes 2020 336.1-201

Situs of property, defined, Minn. Statutes 2020 291.005

Soil and water conservation districts, Minn. Statutes 2020 103C.331, 2020 103C.601

Spousal maintenance, Minn. Statutes 2020 518A.71

State personal property, see STATE PROPERTY

Statute of frauds, see STATUTE OF FRAUDS

Statutory rule against perpetuities, see PERPETUITIES

Stolen property, see STOLEN PROPERTY

Storage

Liens, Minn. Statutes 2020 514.971 to 2020 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2020 121A.72

Taking, statutes of limitations, Minn. Statutes 2020 541.05

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2020 297A.67, 2020 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2020 345.75

Income and franchise taxes, Minn. Statutes 2020 290.015, 2020 290.191

Sales and use taxes

Exclusions, Minn. Statutes 2020 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2020 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2020 297A.665

Sourcing of sale, Minn. Statutes 2020 297A.668

Tax liens

Exempt property, Minn. Statutes 2020 270C.63, 2020 277.20

Federal tax liens, see under TAX LIENS

Personal property taxes, see Tax liens under PROPERTY TAXES

Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2020 272.01

Unemployment insurance taxes, Minn. Statutes 2020 268.058

Tax-exempt property leased or loaned to for-profit businesses

Generally, Minn. Statutes 2020 272.01

Personal property taxes, taxable property, Minn. Statutes 2020 272.02

Tax-exempt property, valuation, Minn. Statutes 2020 273.11

Taxes, see PROPERTY TAXES

Tenants, eviction actions, Minn. Statutes 2020 504B.365

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2020 273.061

Creation of trust, Minn. Statutes 2020 501C.0401

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2020 297A.61

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2020 272.115

Trust companies, duties and powers, Minn. Statutes 2020 48A.07, 2020 48A.08

Trustees, delivery of tangible property, Minn. Statutes 2020 501C.0809

Trusts, revocable, amendments disposing of tangibles, Minn. Statutes 2020 501C.0603

Use, sales and use taxes, see Sales and use taxes under this topic

Valuable personal property, safe deposit storage, Minn. Statutes 2020 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2020 276.01

County assessors, duties, Minn. Statutes 2020 273.061, 2020 273.062

Equalization procedures, Minn. Statutes 2020 274.17

Generally, Minn. Statutes 2020 273.062

Market value, Minn. Statutes 2020 270C.92, 2020 273.11

Property not listed by owner, Minn. Statutes 2020 273.68

Property tax statements, Minn. Statutes 2020 276.04

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2020 274.13

School districts, Minn. Statutes 2020 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2020 272.02

Vulnerable adults, financial exploitation, Minn. Statutes 2020 609.2335

Wives, rights to property, Minn. Statutes 2020 519.02, 2020 519.04