PERSONAL PROPERTY TAXES

Abbreviations, use in descriptions of property, Minn. Statutes 2005 272.031

Ad valorem taxes, tax statements, Minn. Statutes 2005 276.04

Amount

Omitted, undervalued or erroneously classified property, Minn. Statutes 2005 273.02

Tax statements, Minn. Statutes 2005 276.04

Appeals

Delinquent taxes, jeopardy assessments, Minn. Statutes 2005 277.21

Assessment books

Appeal and equalization boards, duties, Minn. Statutes 2005 274.01

Appendixes, Minn. Statutes 2005 273.03, 274.01

Correction, Minn. Statutes 2005 274.08, 274.09, 274.12

County assessors, duties, Minn. Statutes 2005 273.061, 274.12

County auditors, duties, Minn. Statutes 2005 273.03, 274.08, 274.09

Electronic data processing system in lieu of, Minn. Statutes 2005 273.03

Examiners' lists, entries from, Minn. Statutes 2005 274.12

Exempt property converted to taxable uses, Minn. Statutes 2005 272.02

Generally, Minn. Statutes 2005 273.061

Listing, notice to absent or sick owners, Minn. Statutes 2005 273.66

Manufactured homes, Minn. Statutes 2005 273.125

Omitted, undervalued or erroneously classified property, Minn. Statutes 2005 273.02, 274.07 to 274.12

Return to county auditor, Minn. Statutes 2005 273.125

School district property, Minn. Statutes 2005 273.10

Assessments

Abstracts, Minn. Statutes 2005 273.061

Alternative review process, Minn. Statutes 2005 274.13

Cooperative power associations, Minn. Statutes 2005 273.38

Corrections, Minn. Statutes 2005 273.01

County assessors, duties, Minn. Statutes 2005 273.061, 273.062

Defined as taxes, Minn. Statutes 2005 272.58

Delinquent taxes, Minn. Statutes 2005 277.01, 277.21

Determination by Revenue Department, Minn. Statutes 2005 273.33, 273.37

Elevators on railroad property, Minn. Statutes 2005 273.32

Equalization procedures, Minn. Statutes 2005 274.17

Express companies, Minn. Statutes 2005 273.33

Gas companies, Minn. Statutes 2005 273.35

Lessors, liability, Minn. Statutes 2005 272.69

Manufactured homes, Minn. Statutes 2005 273.125

Omitted, undervalued or erroneously classified property, Minn. Statutes 2005 272.10, 273.02, 273.061, 273.062

Pipeline companies, Minn. Statutes 2005 273.33

Power companies, Minn. Statutes 2005 273.36, 273.37

Power lines, Minn. Statutes 2005 272.37, 273.36, 273.37

Presumptions, legality, Minn. Statutes 2005 272.06

Procedures, Minn. Statutes 2005 273.17

Property in hands of assignee or receiver, Minn. Statutes 2005 273.46

Property moved between January and March, Minn. Statutes 2005 273.47

Records, Minn. Statutes 2005 273.061, 273.062

Reduction, Minn. Statutes 2005 274.01, 274.09

Requirements, generally, Minn. Statutes 2005 273.01

Right of assessment, Minn. Statutes 2005 272.10

Stage companies, Minn. Statutes 2005 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2005 273.43

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2005 272.01

Time, Minn. Statutes 2005 273.01

Transportation companies, Minn. Statutes 2005 273.33

Values finalized, Minn. Statutes 2005 274.175

Warehouses on railroad property, Minn. Statutes 2005 273.32

Water companies, Minn. Statutes 2005 273.35

Cities, intermediate airports

Metropolitan area, exemption, Minn. Statutes 2005 473.625

Collection

Attorney general, duties, Minn. Statutes 2005 272.58

Authority, Minn. Statutes 2005 276.01

Collection sites, counties, Minn. Statutes 2005 276.04

Delinquent taxes, Minn. Statutes 2005 277.17, 277.21 to 277.24

Exception, Minn. Statutes 2005 276.02

Fines, forfeitures, penalties, and interest, Minn. Statutes 2005 276.02

Lawsuits, in foreign states, Minn. Statutes 2005 272.58

Levies, Minn. Statutes 2005 277.17, 277.20, 277.21

Manufactured homes, Minn. Statutes 2005 273.125

Omitted property, Minn. Statutes 2005 272.10

Right of collection, Minn. Statutes 2005 272.10

Settlement, Minn. Statutes 2005 276.09, 276.10

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2005 272.01

Confession of judgment, delinquent taxes, Minn. Statutes 2005 277.23

Confiscation of property, Minn. Statutes 2005 277.21

Costs, distribution, Minn. Statutes 2005 276.131

Counties, forest development, Minn. Statutes 2005 282.38

Credits, tax statements, Minn. Statutes 2005 276.04

Defenses or objections, petitions for

Contents, Minn. Statutes 2005 278.02

Filing, Minn. Statutes 2005 278.01, 278.03

Full payment of tax, effect, Minn. Statutes 2005 278.11

Generally, Minn. Statutes 2005 278.01

Manufactured homes, assessments, Minn. Statutes 2005 273.125

Multiple parcels, Minn. Statutes 2005 278.02

Notice requirements, Minn. Statutes 2005 273.125, 278.03

Definitions

Generally, Minn. Statutes 2005 272.03

Levies for collection or payment, Minn. Statutes 2005 277.21

Metropolitan Revenue Distribution Act, Minn. Statutes 2005 473F.02

Reciprocity, Minn. Statutes 2005 272.58

Tax collections, Minn. Statutes 2005 276.04

Tax liens, Minn. Statutes 2005 277.20

Tax relief area revenue distribution, Minn. Statutes 2005 276A.01

Delinquent taxes

Amount, Minn. Statutes 2005 277.01

Appeals, Minn. Statutes 2005 277.21

Cancellation, Minn. Statutes 2005 272.24, 277.24

Collection, see same under this topic

Confession of judgment, Minn. Statutes 2005 277.23

Confiscation of property, Minn. Statutes 2005 277.21

County treasurers, duties, Minn. Statutes 2005 277.17, 277.24

Injunctions, Minn. Statutes 2005 277.21

Interest, Minn. Statutes 2005 277.15, 277.17

Judgments, see same under this topic

Lawsuits, Minn. Statutes 2005 277.21

Leased real property, improvements, Minn. Statutes 2005 279.01

Levies, Minn. Statutes 2005 277.17, 277.20, 277.21

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2005 273.125, 277.01, 277.17

Omitted, undervalued or erroneously classified property, Minn. Statutes 2005 273.02, 274.12

Payment, see same under this topic

Penalties (monetary), see same under this topic

Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2005 277.21

Records, disposition by court administrators, Minn. Statutes 2005 485.23

Tax-exempt business property, Minn. Statutes 2005 277.01

Tax judgment sales, Minn. Statutes 2005 277.21

Tax notices, Minn. Statutes 2005 277.17, 277.21, 277.23

When delinquent, Minn. Statutes 2005 277.01

Discovery, omitted property, Minn. Statutes 2005 273.65

Enforcement of law

Delinquent taxes, tax liens, Minn. Statutes 2005 277.20

Homestead benefits improperly allowed, Minn. Statutes 2005 273.124

Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2005 277.17

Examiners, Minn. Statutes 2005 274.10

Exemptions

Baseball park (major league), Minn. Statutes 2005 272.02

Camp meeting associations, Minn. Statutes 2005 315.42

Cemeteries, Minn. Statutes 2005 272.02, 306.14

Concessions (businesses), Minn. Statutes 2005 272.01

Constitutional exemptions, Minn. Const. art 10 s 1

Conversion to taxable uses, Minn. Statutes 2005 272.02

Duluth Transit Authority, Minn. Statutes 2005 458A.30

Electric generating facilities, Minn. Statutes 2005 272.02

Environmental Assistance Office property, Minn. Statutes 2005 115A.06

Generally, Minn. Statutes 2005 272.02

Hangers, Minn. Statutes 2005 272.01

Hospital districts, Minn. Statutes 2005 447.31

Housing and redevelopment authorities, Minn. Statutes 2005 272.02, 469.012

Housing and redevelopment authorities, property managed by, Minn. Statutes 2005 272.026

Housing Finance Agency, Minn. Statutes 2005 462A.19

Housing projects, Minn. Statutes 2005 469.012

Indian reservations, housing projects, Minn. Statutes 2005 272.02, 469.040

Industrial development districts, Minn. Statutes 2005 469.155

Intermediate airports, metropolitan area, Minn. Statutes 2005 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2005 136D.23

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2005 136D.74

Intermediate School District 917 (Dakota County), Minn. Statutes 2005 136D.83

International economic development zone, Minn. Statutes 2005 272.02, 469.324

Job opportunity building zones, Minn. Statutes 2005 272.02

Limitations, Minn. Statutes 2005 272.02

Met center, Minn. Statutes 2005 473.556

Metrodome, Minn. Statutes 2005 473.556

Metropolitan Airports Commission, Minn. Statutes 2005 473.608

Metropolitan Council, Minn. Statutes 2005 473.448, 473.545

Metropolitan Sports Facilities Commission, Minn. Statutes 2005 473.556

Minnesota Comprehensive Health Association, Minn. Statutes 2005 62E.10, 272.02

Municipal airports, Minn. Statutes 2005 272.01

Private cemeteries, Minn. Statutes 2005 272.02, 306.88, 307.09

Public housing agency property, Minn. Statutes 2005 272.026

Reservations (lands), Minn. Statutes 2005 272.01

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2005 458A.09

State property, master lease program, Minn. Statutes 2005 16A.85

Statements of exemption, filing, Minn. Statutes 2005 272.025

Sunday school assemblies, Minn. Statutes 2005 315.42

Target Center, Minn. Statutes 2005 473.556

Volunteer fire departments, property, Minn. Statutes 2005 272.021

Waste management purposes, Minn. Statutes 2005 115A.06

Workers' Compensation Reinsurance Association, Minn. Statutes 2005 79.34

Fines, collection, Minn. Statutes 2005 276.02

Flight property, see FLIGHT PROPERTY TAXES

Forfeitures, collection, Minn. Statutes 2005 276.02

Forms, delinquent taxes

Confession of judgment, Minn. Statutes 2005 277.23

Grievances, see Defenses or objections, petitions for under this topic

Housing and redevelopment authorities

Exemption agreements, Minn. Statutes 2005 469.012

Exemptions, Minn. Statutes 2005 272.02, 272.026

Payments in lieu of taxes, Minn. Statutes 2005 469.042

Housing projects, exemption, Minn. Statutes 2005 469.012

Imposition of tax

Assessments, see same under this topic

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2005 272.01

Improvements, see Delinquent taxes under this topic

In lieu taxes, cooperative power associations, Minn. Statutes 2005 273.41

Indian reservations

Housing projects, exemptions, Minn. Statutes 2005 272.02, 469.040

Industrial development districts, Minn. Statutes 2005 469.155

Injunctions, Minn. Statutes 2005 277.21

Interest

Collection, Minn. Statutes 2005 276.02

Defined as taxes, Minn. Statutes 2005 272.58

Delinquent taxes, Minn. Statutes 2005 277.15, 277.17

Distribution, Minn. Statutes 2005 276.131

Judgments for defenses or objections, Minn. Statutes 2005 278.08

Omitted, undervalued or erroneously classified property, Minn. Statutes 2005 273.02

Unpaid taxes, generally, Minn. Statutes 2005 272.08

International economic development zone

Exemptions, Minn. Statutes 2005 272.02, 469.324

Repayment obligation, Minn. Statutes 2005 469.328

Judgments

Defenses or objections, Minn. Statutes 2005 278.08, 278.09, 278.12, 278.13

Delinquent taxes, Minn. Statutes 2005 277.14 to 277.16, 277.20, 277.21

Lawsuits

Attorney general, duties, Minn. Statutes 2005 272.58

Collection, actions in foreign states, Minn. Statutes 2005 272.58

Delinquent taxes, property or property rights, failure or refusal to surrender, Minn. Statutes 2005 277.21

Leased personal property

Lessee/lessor agreements, Minn. Statutes 2005 272.69

Levies, presumptions, legality, Minn. Statutes 2005 272.06

Levies for collection or payment

Generally, Minn. Statutes 2005 277.21

Manufactured homes, Minn. Statutes 2005 277.17, 277.21

Tax liens, enforcement, Minn. Statutes 2005 277.20

Manufactured homes, see Personal property taxes under MANUFACTURED HOMES

Market value, defines, Minn. Statutes 2005 273.032

Metropolitan Airports Commission, exemption, Minn. Statutes 2005 473.608

Metropolitan Council, exemptions, Minn. Statutes 2005 473.448, 473.545

Metropolitan Sports Facilities Commission

Exemption, Minn. Statutes 2005 473.556

Net tax capacity

Changes, county assessors, duties, Minn. Statutes 2005 273.061

Metropolitan area, Minn. Statutes 2005 473F.001 to 473F.13

Reduction, undervalued or erroneously classified property, Minn. Statutes 2005 273.02

Taconite assistance areas, Minn. Statutes 2005 276A.01 to 276A.09

Overpayment

Date of occurrence, Minn. Statutes 2005 278.08

Exception, Minn. Statutes 2005 276.19

Interest, judgments, Minn. Statutes 2005 278.08

Notice, Minn. Statutes 2005 276.19

Petitions for defenses or objections, judgments, Minn. Statutes 2005 278.12

Refunds, Minn. Statutes 2005 278.08, 278.12

Park trailers, Minn. Statutes 2005 168.012

Payment

Abstracts, Minn. Statutes 2005 276.09

Certificates of payment in lieu of refund, use, Minn. Statutes 2005 278.12

Cooperative power associations, payments in lieu of, Minn. Statutes 2005 273.41

Delinquent taxes, Minn. Statutes 2005 277.01, 277.16, 277.17, 277.21 to 277.23

Dishonored checks, charges, Minn. Statutes 2005 276.02

Due dates, Minn. Statutes 2005 277.01

Forms of payment, Minn. Statutes 2005 276.02

Installment payments, manufactured homes, Minn. Statutes 2005 273.125

Leased personal property, lessee/lessor agreements, Minn. Statutes 2005 272.69

Levies, Minn. Statutes 2005 277.17, 277.20, 277.21

Manufactured homes, Minn. Statutes 2005 273.125

Orders, Minn. Statutes 2005 276.08

Overpayment, Minn. Statutes 2005 276.19, 278.08, 278.12

Pending petitions for defenses or objections, Minn. Statutes 2005 278.03, 278.11

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2005 272.01

Timely payments, mailing, Minn. Statutes 2005 276.017

U.S. postal service postmark, proof of timely payment, Minn. Statutes 2005 276.017

Penalties (monetary)

Collection, generally, Minn. Statutes 2005 276.02

Defined as taxes, Minn. Statutes 2005 272.58

Delinquent taxes

Generally, Minn. Statutes 2005 277.01

Interest, Minn. Statutes 2005 277.15

Manufactured homes, Minn. Statutes 2005 273.125, 277.17

Property subject to levy, refusal or failure to surrender, Minn. Statutes 2005 277.21

Distribution, Minn. Statutes 2005 276.131

Petitions, see Defenses or objections, petitions for under this topic

Presumptions, assessments and levies, legality, Minn. Statutes 2005 272.06

Property tax statements, see Tax statements under this topic

Railroad companies, see under PROPERTY TAXES

Rates

Local tax rate, Minn. Statutes 2005 276.06, 276A.01

Publication, Minn. Statutes 2005 276.015, 276.04

Reassessments

Generally, Minn. Statutes 2005 272.11

Right of reassessment, Minn. Statutes 2005 272.10

Receipts (documents), Minn. Statutes 2005 276.05, 277.16

Reciprocity, collection, Minn. Statutes 2005 272.58

Records and record keeping

Disposition by court administrators, Minn. Statutes 2005 485.13

Refunds

Certificates in lieu of refund, Minn. Statutes 2005 278.12

Delinquent taxes, Minn. Statutes 2005 277.22

Generally, Minn. Statutes 2005 276.19

Overpayment, Minn. Statutes 2005 278.08, 278.12

Reports about, utility companies, Minn. Statutes 2005 273.371

Revenues

Settlement between county auditor and county treasurer, Minn. Statutes 2005 276.09

Undistributed funds, apportionment, Minn. Statutes 2005 276.10

School districts

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2005 473.625

Sectional structures, tax statements, Minn. Statutes 2005 276.04

Tax judgment sales, Minn. Statutes 2005 277.21

Tax liability

Delinquent taxes, property or property rights subject to levy, Minn. Statutes 2005 277.21

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2005 272.01

Tax liens

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2005 270C.7105

Exempt property, Minn. Statutes 2005 270C.63

Filing, Minn. Statutes 2005 272.481, 277.20, 357.18

Generally, Minn. Statutes 2005 277.20

Judgments against real property, Minn. Statutes 2005 277.14, 277.20

Omitted or undervalued property, Minn. Statutes 2005 274.11

Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2005 272.01

Tax lists

Abstracts, Minn. Statutes 2005 274.16

City assessors, duties, Minn. Statutes 2005 273.062

Classification of property, changes, Minn. Statutes 2005 274.01, 274.14, 274.17

Contents, Minn. Statutes 2005 275.28, 276.01

Copies to persons assessed, Minn. Statutes 2005 273.68

Corrections

Abstracts, Minn. Statutes 2005 274.16

False lists, Minn. Statutes 2005 274.09

Generally, Minn. Statutes 2005 273.01, 274.09

When allowed, Minn. Statutes 2005 274.01, 274.14, 274.17

County assessors, duties, Minn. Statutes 2005 273.062

County auditors, duties, Minn. Statutes 2005 275.28, 276.01

Custody of lists, Minn. Statutes 2005 276.01

Delivery to county treasurers, Minn. Statutes 2005 276.01

Destruction, Minn. Statutes 2005 273.50

Determination by Revenue Department, Minn. Statutes 2005 273.33

Disposition, Minn. Statutes 2005 485.23

Duplicate lists, costs, payment, Minn. Statutes 2005 276.04

Elevators on railroad property, Minn. Statutes 2005 273.32

Express companies, Minn. Statutes 2005 273.33

Failure to list, Minn. Statutes 2005 273.65, 273.67, 273.68

Gas companies, Minn. Statutes 2005 273.35

Leased personal property, Minn. Statutes 2005 272.69

Listing, Minn. Statutes 2005 273.01, 273.062

Manufactured homes, Minn. Statutes 2005 273.125

Market valuations, changes, Minn. Statutes 2005 276.01

Oaths, Minn. Statutes 2005 273.65

Omitted or undervalued property

Correction, Minn. Statutes 2005 274.08, 274.09

County auditors, duties, Minn. Statutes 2005 273.02, 274.08, 274.09

Examiners, Minn. Statutes 2005 274.10 to 274.12

Leased personal property, Minn. Statutes 2005 272.69

Listing by appeal and equalization boards, Minn. Statutes 2005 274.01

Listing by persons sick or absent, Minn. Statutes 2005 274.07

Reports about, Minn. Statutes 2005 274.10

Tax liens, Minn. Statutes 2005 274.11

Value, county assessors, duties, Minn. Statutes 2005 270C.89

Owner absent or sick, Minn. Statutes 2005 273.66, 273.67

Petitions for defenses or objections, judgments, Minn. Statutes 2005 278.09

Pipeline companies, Minn. Statutes 2005 273.33

Place of listing

County equalization board, determination, Minn. Statutes 2005 273.48

Express companies, Minn. Statutes 2005 273.33

Gas companies, Minn. Statutes 2005 273.35

Generally, Minn. Statutes 2005 273.26

Power companies, Minn. Statutes 2005 273.36, 273.37

Power lines, Minn. Statutes 2005 273.36, 273.37

Property in hands of assignee or receiver, Minn. Statutes 2005 273.46

Property moved between January and March, Minn. Statutes 2005 273.47

Revenue Department, determination, Minn. Statutes 2005 273.48

Stage companies, Minn. Statutes 2005 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2005 273.43

Transportation companies, Minn. Statutes 2005 273.33

Water companies, Minn. Statutes 2005 273.35

Power companies, Minn. Statutes 2005 273.36, 273.37

Power lines, Minn. Statutes 2005 273.36, 273.37

Property in hands of assignee or receiver, Minn. Statutes 2005 273.46

Property moved between January and March, Minn. Statutes 2005 273.47

Property petitioned for review, exclusion, Minn. Statutes 2005 278.04

Ramsey County, Minn. Statutes 2005 274.16

Refusal to list, notation, Minn. Statutes 2005 273.67

Stage companies, Minn. Statutes 2005 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2005 273.43

Transportation companies, Minn. Statutes 2005 273.33

Verified statements of eligible property, Minn. Statutes 2005 273.25

Warehouses on railroad property, Minn. Statutes 2005 273.32

Water companies, Minn. Statutes 2005 273.35

Wind energy conversion systems, Minn. Statutes 2005 273.37

Tax notices

County treasurers, duties, Minn. Statutes 2005 277.20, 277.21

Delinquent taxes, Minn. Statutes 2005 277.17, 277.21, 277.23

Form, Minn. Statutes 2005 277.17

Manufactured homes, Minn. Statutes 2005 273.125, 277.17, 277.23

Overpayment, Minn. Statutes 2005 276.19

Tax liens, Minn. Statutes 2005 277.20

Unclaimed refunds, Minn. Statutes 2005 276.19

Tax statements

County treasurers, duties, Minn. Statutes 2005 276.04, 276.06

Generally, Minn. Statutes 2005 276.04

Listing statements, verification, Minn. Statutes 2005 273.25

Local rates, statement of apportionment, Minn. Statutes 2005 276.06

Manufactured homes, Minn. Statutes 2005 273.125

Property not listed by owner, valuation, Minn. Statutes 2005 273.68

Taxable property

Assessments, see same under this topic

Construction camp equipment, Minn. Statutes 2005 168.012

Exemptions, see same under this topic

Generally, Minn. Statutes 2005 272.01, 272.02

Improvements, Minn. Statutes 2005 273.125

Industrial development districts, Minn. Statutes 2005 469.155

Power companies, Minn. Statutes 2005 272.027

Power plants, Minn. Statutes 2005 272.027

Taxpayers

Affidavits of absence, listing of property, Minn. Statutes 2005 274.07

Appearance before appeal and equalization boards, Minn. Statutes 2005 274.01

Assessments, alternative review process, Minn. Statutes 2005 274.13

Confession of judgment, Minn. Statutes 2005 277.23

Consent, tax judgment sales, Minn. Statutes 2005 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2005 276.04

Grievances, assessment or classification, Minn. Statutes 2005 274.01, 274.09, 274.13

Information about, tax lists, contents, Minn. Statutes 2005 276.01

Liability, Minn. Statutes 2005 272.01, 277.21

Notice given, Minn. Statutes 2005 273.125, 277.21

Notice received

Appeal and equalization boards, Minn. Statutes 2005 274.13

Assessments, changes, Minn. Statutes 2005 274.01

Overpayments, Minn. Statutes 2005 276.19

Tax liens, renewal, Minn. Statutes 2005 277.20

Tax lists, correction, Minn. Statutes 2005 274.09

Tax notices, see same under this topic

Statements of exemption, filing, Minn. Statutes 2005 272.025

Travel trailers, Minn. Statutes 2005 168.012

Violations and penalties

Leased personal property, listing violations, Minn. Statutes 2005 272.69

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2005 272.025

Warrants (payment), exception, Minn. Statutes 2005 276.19