Access to data
Housing agency data, Minn. Statutes 2005 13.585
Sustainable forest incentive program claimants, Minn. Statutes 2005 290C.04
Tax returns, Minn. Statutes 2005 270B.12
Accreditation, senior accreditation, Minn. Statutes 2005 270C.98, 273.061
Agricultural preserves, copies, applications, Minn. Statutes 2005 40A.10
Agricultural processing facilities
Notice received, property tax exemption, Minn. Statutes 2005 469.1811
Applications to
Native prairie, tax exemptions, Minn. Statutes 2005 272.02
Special agricultural homesteads, Minn. Statutes 2005 273.124
Valuation exclusion, commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2005 273.11
Valuation reduction, homestead property damaged by mold, Minn. Statutes 2005 273.11
Appointment
County boards, resolutions by, Minn. Statutes 2005 273.055, 273.061
Joint assessments, Minn. Statutes 2005 273.072
Revocation, Minn. Statutes 2005 273.056
Senior accreditation, Minn. Statutes 2005 270C.98
Unorganized territories, Minn. Statutes 2005 273.061
Appraisals by, Tax Court petitioners, duties, Minn. Statutes 2005 271.06
Approvals by, tax increment financing districts
Assessment agreements, Minn. Statutes 2005 469.177
Assignments
Real estate tax judgment sale lands assignments, Minn. Statutes 2005 280.05
Assistance by, gross tax capacity, estimates, Minn. Statutes 2005 275.08
Attendance, appeal and equalization board meetings, Minn. Statutes 2005 274.01
Attestation, personal property, valuation of, Minn. Statutes 2005 273.062
Audits and examinations
Land conveyances outside of cities, Minn. Statutes 2005 273.061
Local assessors' records, Minn. Statutes 2005 273.064
Bonds (officers and fiduciaries)
Taxes, omitted or undervalued property, liability, Minn. Statutes 2005 274.12
Certificates and certification
Certificates of real estate value, Minn. Statutes 2005 273.061, 278.05
Homesteads, metropolitan area, valuation, Minn. Statutes 2005 473.254
Personal property, taxable value, Minn. Statutes 2005 273.061
Real property, Minn. Statutes 2005 273.061, 582.32
True and full values, Minn. Statutes 2005 273.1101
Certifying to
Leasehold cooperatives, homestead determination, Minn. Statutes 2005 273.124
Low-income rental property, Minn. Statutes 2005 273.128, 273.13
Power plants, market value, sliding scale exclusion, Minn. Statutes 2005 272.0211
Property purchased or held for public purposes, Minn. Statutes 2005 272.02
Railroad operating property, equalization of value, Minn. Statutes 2005 270.87
Real property owners, disability status, Minn. Statutes 2005 273.13
Class 1b property
Reports received, lists of qualifying parcels, Minn. Statutes 2005 273.1315
Classification of property (taxation), homesteads, Minn. Statutes 2005 273.124
Compatible offices, Minn. Statutes 2005 273.061
Compensation and salaries, Minn. Statutes 2005 270.50, 273.061
Contraband, seizure, duties, Minn. Statutes 2005 609.5317
Controlled substances, seizure, duties, Minn. Statutes 2005 609.5317
Courses of study
Assessors Board, duties, Minn. Statutes 2005 270.41, 270.46, 270.50
Costs, payment, Minn. Statutes 2005 270.50
Licensure, Minn. Statutes 2005 270.50
Senior accreditation, Minn. Statutes 2005 270C.98
Dakota County
Transfer of local assessors' duties to, Minn. Statutes 2005 383D.73
Data
Access to data, Minn. Statutes 2005 13.585, 270B.12, 290C.04
Exchange of, property, assessment and review, Minn. Statutes 2005 273.061
Deputy assessors, duties, Minn. Statutes 2005 273.061
Determinations by
Net tax capacity, specific parts of land, Minn. Statutes 2005 272.161
Valuation of property, see same under this topic
Drainage system viewers, cooperation, Minn. Statutes 2005 103E.321
Duties
Certificates of real estate value, Minn. Statutes 2005 272.115
City assessors acting as county assessors, Minn. Statutes 2005 273.063
City or town assessments, assumption of duties, Minn. Statutes 2005 270.50
County assessors acting as local assessors, Minn. Statutes 2005 273.05
Generally, Minn. Statutes 2005 273.054, 273.061
Tax assessments, see same under this topic
Valuation of property, see same under this topic
Employees
County assessors defined as, Minn. Statutes 2005 176.011
Generally, Minn. Statutes 2005 273.053, 273.061
Employment, licenses, Minn. Statutes 2005 270.50
Employment property,
Copies, tax classification applications, Minn. Statutes 2005 469.170
Environmental cleanup liens, copies, Minn. Statutes 2005 282.019
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Equipment and supplies, Minn. Statutes 2005 273.061
Evidence
Property taxes, defenses or objections, records, Minn. Statutes 2005 278.05
Examinations, Minn. Statutes 2005 270.50
Exemptions, real estate appraiser licensing, Minn. Statutes 2005 82B.035
Expenses, reimbursement, Minn. Statutes 2005 270.50
Field cards, Minn. Statutes 2005 278.05
Filing with
Property taxes, Minn. Statutes 2005 273.112, 273.124, 274.01, 274.16
Special assessments, Minn. Statutes 2005 273.111, 273.112
Fines, Minn. Statutes 2005 273.21
Forms, personal property taxes
Verified listing statements, Minn. Statutes 2005 273.25
Homestead applicants, lists
Reports received, Minn. Statutes 2005 290A.25
Inspections, valuation of property, Minn. Statutes 2005 273.061, 273.08
Investigations
Homestead classifications, improper claims, Minn. Statutes 2005 290A.25
Property owners claiming more than one homestead, Minn. Statutes 2005 273.124
Taxes, abatement and settlement, Minn. Statutes 2005 273.061
Valuation of property, applications for reduction, Minn. Statutes 2005 273.061
Liability, taxes, omitted or undervalued property, Minn. Statutes 2005 274.12
Licenses
Nonrenewal, suspension, or revocation, Minn. Statutes 2005 273.061
Requirements, Minn. Statutes 2005 270.48, 270.50
Local assessment appraisal records
Reports received, Minn. Statutes 2005 273.065
Mail and mailing
Homestead applications, Minn. Statutes 2005 273.124
Property valuation notices, Minn. Statutes 2005 273.121
Malfeasance, termination, Minn. Statutes 2005 273.061
Maps, Minn. Statutes 2005 273.061
Meetings
Appeal and equalization boards, Minn. Statutes 2005 274.01
Equalization boards, Minn. Statutes 2005 273.061
Metropolitan area counties
Homesteads, valuation, Minn. Statutes 2005 473.254
Net tax capacity, commercial-industrial property, Minn. Statutes 2005 473F.05, 473F.06
Mileage, costs, payment, Minn. Statutes 2005 270.50
Mining data, reports received, Minn. Statutes 2005 298.48
Misfeasance, termination, Minn. Statutes 2005 273.061
Nonfeasance, termination, Minn. Statutes 2005 273.061
Notice given
Appeal and equalization boards, meetings, Minn. Statutes 2005 274.01
Assessment laws, changes, Minn. Statutes 2005 273.061
Homestead classifications, Minn. Statutes 2005 273.124, 290A.25
Local assessment procedures, deficiencies, Minn. Statutes 2005 273.064
Manufactured homes, valuation of property, Minn. Statutes 2005 273.125
Natural resources lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2005 273.13
Personal property, listing, Minn. Statutes 2005 273.66
Tax increment financing districts, Minn. Statutes 2005 272.71
Unmined iron ore, exploratory boring, discharge of easements, Minn. Statutes 2005 298.46
Valuation of property, Minn. Statutes 2005 273.121
Oath of office, Minn. Statutes 2005 273.061
Oaths, administering, personal property
Listing, Minn. Statutes 2005 273.65, 273.67
Office created, Minn. Statutes 2005 273.061
Office space, Minn. Statutes 2005 273.061
Personal property, leased property, lists, Minn. Statutes 2005 272.69
Petitions to, iron ore, exploratory boring, Minn. Statutes 2005 298.46
Property appraisal cards, see Records and record keeping under this topic
Property taxes, duties, see Tax assessments under this topic
Property valuations, see Valuation of property under this topic
Publication by
Homestead applications, requests for, filing dates, Minn. Statutes 2005 273.124
Purchases by
Real estate tax judgment sales lands purchases, Minn. Statutes 2005 280.05
Tax-forfeited lands, Minn. Statutes 2005 282.016
Qualifications, Minn. Statutes 2005 273.061
Ramsey County
Appointment, term of office, Minn. Statutes 2005 383A.33
Expenditures, duties, Minn. Statutes 2005 383A.05
Recommendations by, changes, Minn. Statutes 2005 273.061
Records and record keeping
Certificates of real estate value, Minn. Statutes 2005 273.061, 278.05
Classification of property (taxation), changes, Minn. Statutes 2005 273.01, 274.01, 274.13
Discovery, property tax defenses or objections, Minn. Statutes 2005 278.05
Evidence, property tax defenses or objections, Minn. Statutes 2005 278.05
Field cards, Minn. Statutes 2005 278.05
Homesteads, Minn. Statutes 2005 273.11, 273.124
Inspections, property taxes, defenses or objections, Minn. Statutes 2005 278.05
Property appraisal cards, Minn. Statutes 2005 278.05
Public inspection, Minn. Statutes 2005 274.01, 274.13
Tax assessment procedures, Minn. Statutes 2005 273.17
Valuation of property, changes, Minn. Statutes 2005 273.01, 274.01, 274.13
Rent credit applicants, lists
Reports received, Minn. Statutes 2005 290A.25
Reports given
Homestead property damaged by natural disasters or emergencies, net tax capacity, Minn. Statutes 2005 273.123
Omitted property, Minn. Statutes 2005 273.061
Property appraisals, copies, Minn. Statutes 2005 278.05
Real property, market value (1987), Minn. Statutes 2005 273.1102
Tax assessment abstracts, Minn. Statutes 2005 270C.89, 273.061
Taxes, abatement and settlement, Minn. Statutes 2005 273.061
Valuation of property, applications for reduction, Minn. Statutes 2005 273.061
Representation, Assessors Board, Minn. Statutes 2005 270.41
Right of entry, property subject to tax assessments, Minn. Statutes 2005 273.20
School districts, reports received,
Adjusted net tax capacity, Minn. Statutes 2005 127A.48
Service of process on, property taxes, Minn. Statutes 2005 278.01
Supervision of, Revenue Department, duties, Minn. Statutes 2005 270C.85
Tables, township land, market values, Minn. Statutes 2005 273.061
Tax assessments
Annual assessment procedures, Minn. Statutes 2005 273.17
Duties and powers, Minn. Statutes 2005 273.052, 273.054, 273.061, 273.12
Exceptions, Minn. Statutes 2005 273.052
Joint assessments, Minn. Statutes 2005 270.53, 273.072
Local assessment procedures, Minn. Statutes 2005 273.064, 273.065
Metropolitan agricultural preserves, Minn. Statutes 2005 473H.10
Personal property not listed by owner, Minn. Statutes 2005 273.68
Tax-exempt property, Minn. Statutes 2005 273.18
Violations, fines, Minn. Statutes 2005 273.21
Technical assistance, provided to local assessors, Minn. Statutes 2005 273.061
Term
Generally, Minn. Statutes 2005 273.061
Joint assessments, Minn. Statutes 2005 273.072
Termination, Minn. Statutes 2005 273.061
Training
Education requirements, Minn. Statutes 2005 273.0755
Income-producing property appraisal courses, Minn. Statutes 2005 273.11
Instructional courses, Minn. Statutes 2005 273.075
Travel expenses, payment, Minn. Statutes 2005 270.50
Vacancies in office, Minn. Statutes 2005 273.061
Valuation of property
Agricultural Property Tax Law, Minn. Statutes 2005 273.111
Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2005 273.11
Duties, Minn. Statutes 2005 273.061
Experts, hiring, Minn. Statutes 2005 273.053
Homesteads, metropolitan area, Minn. Statutes 2005 473.254
Income-producing property, Minn. Statutes 2005 273.11
Land valuation maps, Minn. Statutes 2005 273.061
Market value, factors and elements affecting, Minn. Statutes 2005 273.12
Metropolitan agricultural preserves, Minn. Statutes 2005 473H.06, 473H.10
Natural resources lands receiving in-lieu payments, Minn. Statutes 2005 273.18
Notice, Minn. Statutes 2005 273.121
Omitted property, Minn. Statutes 2005 274.08, 274.09
Open Space Property Tax Law, Minn. Statutes 2005 273.112
Personal property, Minn. Statutes 2005 273.062
Personal property not listed by owner, Minn. Statutes 2005 273.68
Real property, Minn. Statutes 2005 273.08
Tax-exempt property, Minn. Statutes 2005 273.18
Tax increment financing districts, Minn. Statutes 2005 469.177
Violations and penalties
Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2005 273.061
Tax assessment duties, Minn. Statutes 2005 274.12
Tax assessment violations, Minn. Statutes 2005 273.21
Waivers, examinations, Minn. Statutes 2005 270.50
Wetlands preservation areas
Notice received, Minn. Statutes 2005 103F.612
Witnesses, authority to summon, Minn. Statutes 2005 273.062