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2021 Minnesota Statutes Index (topics)

VALUATION OF PROPERTY

See also APPRAISERS; ASSESSORS; REAL PROPERTY APPRAISERS; TAX ASSESSMENTS

Aggregate Resource Preservation Property Tax Law, Minn. Statutes 2021 273.1115

Aggregate valuation, equalization, State Board of Equalization, duties, Minn. Statutes 2021 270.12

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to, see under TAX COURT

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Changes

Errors, correction, when allowed, Minn. Statutes 2021 274.01, 2021 274.13, 2021 274.14, 2021 274.17

Property tax lists, Minn. Statutes 2021 276.01

When allowed, Minn. Statutes 2021 273.01

Conservation restrictions or easements, property taxes, adjustment, Minn. Statutes 2021 273.117

Contamination taxes, Minn. Statutes 2021 270.91 to 2021 270.98, 2021 275.065, 2021 276.04

Contesting, see Defenses or objections under PROPERTY TAXES

Counties, dissolution of towns, Minn. Statutes 2021 365.49

County appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

County assessors, duties, see Valuation of property under COUNTY ASSESSORS

Data, classification, Minn. Statutes 2021 13.44

Definitions

Market value, Minn. Statutes 2021 272.03

Real property appraisers, Minn. Statutes 2021 82B.021

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

First class cities, improvements, acquisition of land, Minn. Statutes 2021 430.02

Generally, Minn. Statutes 2021 273.11

Insurance companies, duties, Minn. Statutes 2021 60A.122, 2021 60A.123, 2021 60A.1291

Jurisdiction, Tax Court, Minn. Statutes 2021 271.01, 2021 271.21

Minneapolis-Saint Paul International Airport, Minn. Statutes 2021 473.626, 2021 473.629

Notice, Minn. Statutes 2021 273.121

Procedures, Minn. Statutes 2021 274.17

Property tax statements, Minn. Statutes 2021 276.04

Reduction or abatement

Appeal and equalization boards, Minn. Statutes 2021 274.13

County boards, duties, Minn. Statutes 2021 375.192

Economic development tax abatement, county board, duties, Minn. Statutes 2021 375.194

Specific types of property, see Valuation of property under specific subjects

State lands, see Appraisals under STATE LANDS

Tax lists, Minn. Statutes 2021 275.28

Tax-exempt property converted to taxable uses, Minn. Statutes 2021 272.02

Undervaluation, examiners, duties, Minn. Statutes 2021 274.10