Abandoned or foreclosed properties, special levies for maintenance of, Minn. Statutes 2024 275.74
Abatement
Bonding authority, Minn. Statutes 2024 469.1814
Definitions, Minn. Statutes 2024 469.1812
Economic development tax abatement, Minn. Statutes 2024 375.194, 469.1815
Generally, Minn. Statutes 2024 270C.86, 469.1812 to 469.1815
Misclassification as nonhomestead, Minn. Statutes 2024 375.192
Natural gas pipelines, personal property subject to, Minn. Statutes 2024 275.025
Net tax capacity, reduction, Minn. Statutes 2024 270C.926
Public infrastructure, financing, Minn. Statutes 2024 469.1815
Real property acquired by state or local governments, Minn. Statutes 2024 272.68
Revenue Department, duties, Minn. Statutes 2024 270C.88
School districts, see same under this topic
Tax changes 2001, levy to offset, Minn. Statutes 2024 469.1814
Tax increment financing districts, Minn. Statutes 2024 469.1813
Uncollected abatement levies, Minn. Statutes 2024 469.1815
Abstracts, see Tax lists under this topic
Accounting and bookkeeping, county auditors, duties, Minn. Statutes 2024 276.12
Ad valorem taxes
Agricultural preserves, Minn. Statutes 2024 40A.152
Agricultural processing facility zones, exemption, Minn. Statutes 2024 272.02
Fergus Falls historical zone, exemption, Minn. Statutes 2024 272.02
Homestead benefits improperly allowed, penalties, interest, Minn. Statutes 2024 273.124
Special levies defined as, Minn. Statutes 2024 275.70
Tangible personal property, exclusion, Minn. Statutes 2024 297A.61
Tax statements, Minn. Statutes 2024 276.04
Total ad valorem tax, calculation, Minn. Statutes 2024 275.28
Additional levies
Approval, Minn. Statutes 2024 275.065
Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2024 275.74
Local referendum, approval by, Minn. Statutes 2024 275.73
Natural disasters, payment for, Minn. Statutes 2024 275.065, 275.74
Reduced net tax capacity, Minn. Statutes 2024 275.48
Specific taxing authorities, see specific entries under this topic
Adverse possession, Minn. Statutes 2024 541.02
Affidavits
Court administrators, duties, Minn. Statutes 2024 279.20
Delinquent taxes, lists and notices, Minn. Statutes 2024 279.05, 279.13, 279.131, 279.20
Partial payments, Minn. Statutes 2024 279.01
Agricultural homesteads, reports about, Minn. Statutes 2024 273.1108
Agricultural machinery and equipment, Minn. Statutes 2024 168.012
Agricultural preserves, conservation tax credit, Minn. Statutes 2024 40A.152, 273.119
Agricultural processing facilities, exemption, Minn. Statutes 2024 469.1811
Agricultural processing facility zones, exemptions, Minn. Statutes 2024 272.02
Agricultural Property Tax Law
Generally, Minn. Statutes 2024 273.111
Qualifying property, tax increment financing, Minn. Statutes 2024 469.176, 469.177
Air space, separate interest, leases or conveyances, Minn. Statutes 2024 272.04
Airport authorities, Minn. Statutes 2024 360.0425 to 360.0427
Aitkin County
Business incubator property, exemption, Minn. Statutes 2024 272.02
Juvenile detention centers, Minn. Statutes 2024 383C.42
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Amount
Generally, Minn. Statutes 2024 272.67
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02
Senior citizens' property tax deferral program, Minn. Statutes 2024 275.065
State general tax, Minn. Statutes 2024 275.025
Tax statements, Minn. Statutes 2024 276.04
Animal feedlots, monosloped roofs for, Minn. Statutes 2024 272.02
Anoka County
Public safety improvements and equipment, Minn. Statutes 2024 383E.21
Subordinate service districts, Minn. Statutes 2024 383E.24
Answers, delinquent taxes, Minn. Statutes 2024 279.15, 279.17
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Appeals
Abatement, Minn. Statutes 2024 270C.86
Applications, approvals, Minn. Statutes 2024 270C.86
County equalization boards, appearance before, Minn. Statutes 2024 270C.92
Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2024 277.21
Delinquent taxes, Minn. Statutes 2024 278.06, 279.21, 281.40
Homestead classification, Minn. Statutes 2024 273.124
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Net tax capacity, findings, Minn. Statutes 2024 270C.924, 270C.925
Reassessments, Minn. Statutes 2024 270C.95
Revenue Department hearing refused, Minn. Statutes 2024 270C.92
School districts, net tax capacity, Minn. Statutes 2024 127A.48
Tax Court, see Appeals to under TAX COURT
Taxpayers' rights, notice, Minn. Statutes 2024 270C.92
Apprenticeship training facilities, Minn. Statutes 2024 272.02
Archery ranges, Open Space Property Tax Law, Minn. Statutes 2024 273.112
Arrearages, see Delinquent taxes under this topic
Assessment books
Agricultural homesteads, separate market values of dwelling and land, Minn. Statutes 2024 273.13
Appendixes, Minn. Statutes 2024 273.03
Contents, Minn. Statutes 2024 273.03
Correction, Minn. Statutes 2024 274.08, 274.09, 274.12
County assessors, duties, Minn. Statutes 2024 273.061, 274.12
County auditors, duties, Minn. Statutes 2024 273.03, 274.08, 274.09
Electronic data processing system in lieu of, Minn. Statutes 2024 273.03
Examiners' lists, entries from, Minn. Statutes 2024 274.12
Exempt property converted to taxable uses, Minn. Statutes 2024 272.02
Generally, Minn. Statutes 2024 273.061
Homesteads established after assessment date, Minn. Statutes 2024 273.124
Improvements to property, listing, Minn. Statutes 2024 273.11
Iron ore, Minn. Statutes 2024 273.02
Listing, notice to absent or sick owners, Minn. Statutes 2024 273.66
Manufactured homes, Minn. Statutes 2024 273.125
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02, 274.07 to 274.12
Real estate tax judgment sales, Minn. Statutes 2024 272.17
Red Lake Game Preserve, tax-forfeited land sales, Minn. Statutes 2024 282.223
Return to county auditor, Minn. Statutes 2024 273.125
Tax-forfeited lands, Minn. Statutes 2024 272.02, 282.07, 282.223
Valuation of property, recording, Minn. Statutes 2024 273.08
Assessment districts, statutory cities, separation from towns, Minn. Statutes 2024 412.081
Assessments
Abstracts, see Tax lists under this topic
Additional assessments, intentional disregard of law or rules, Minn. Statutes 2024 289A.60
Agriculture best management practices loans, Minn. Statutes 2024 17.117
Alternative review process, Minn. Statutes 2024 274.13
Appraisal activities, Minn. Statutes 2024 270.41
Charitable corporations, separate assessments, Minn. Statutes 2024 273.124
Cooperative associations, separate assessments, Minn. Statutes 2024 273.124
Correction of errors, orders, Minn. Statutes 2024 270C.86
Corrections, Minn. Statutes 2024 273.01
Costs, payment, Minn. Statutes 2024 273.053, 273.064, 273.065
County assessors, duties, Minn. Statutes 2024 273.052, 273.061, 273.062
Criteria, Minn. Statutes 2024 273.12
Deferred assessments, metropolitan agricultural preserves, Minn. Statutes 2024 473H.18
Defined as taxes, Minn. Statutes 2024 272.58
Delinquent personal property taxes, Minn. Statutes 2024 277.01, 277.21
Disaster or emergency areas, Minn. Statutes 2024 273.1232
Equalization procedures, Minn. Statutes 2024 274.17
Exceptions, Minn. Statutes 2024 273.052
Forms, Minn. Statutes 2024 273.03
Income property assessment data, classification, Minn. Statutes 2024 13.51
Joint assessment agreements, Minn. Statutes 2024 273.072
Land erroneously returned as improved, tax-forfeited land sales, refund, Minn. Statutes 2024 283.09
Local assessments, Minn. Statutes 2024 273.064, 273.065
Manufactured homes, Minn. Statutes 2024 273.125
Metropolitan agricultural preserves, Minn. Statutes 2024 473H.18
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Monetary penalties, Minn. Statutes 2024 289A.60
Net tax capacity appeals, effect, Minn. Statutes 2024 270C.926
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 272.10, 273.02, 273.061, 273.062
Pipeline companies, Minn. Statutes 2024 273.33
Power companies, Minn. Statutes 2024 273.36, 273.37
Power lines, Minn. Statutes 2024 272.37, 273.36, 273.37
Power lines property, Minn. Statutes 2024 273.42, 273.425
Presumptions, legality, Minn. Statutes 2024 272.06
Procedures, Minn. Statutes 2024 273.17
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Railroad company lands or land stock, Minn. Statutes 2024 272.21, 272.23
Reassessments, see same under this topic
Records
Assessment books, see same under this topic
Completion, Minn. Statutes 2024 273.065
County assessors, duties, Minn. Statutes 2024 273.061
Delivery to county assessors, Minn. Statutes 2024 273.065
Reduction, Minn. Statutes 2024 274.01, 274.09
Requirements, generally, Minn. Statutes 2024 273.01
Right of assessment, Minn. Statutes 2024 272.10
Right of entry, assessors, Minn. Statutes 2024 273.20
Sectional structures, Minn. Statutes 2024 273.125
Severed mineral interests, Minn. Statutes 2024 272.04
Stage companies, Minn. Statutes 2024 273.33
State-owned land, market value reassessments, Minn. Statutes 2024 273.18
State-owned real property, state employees or officers, dwellings, Minn. Statutes 2024 272.011
Street, road, turnpike, or bridge companies, Minn. Statutes 2024 273.43
Tax-exempt property, Minn. Statutes 2024 272.01, 273.18
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2024 272.01
Time, Minn. Statutes 2024 273.01
Transportation companies, Minn. Statutes 2024 273.33
Uniform assessments, Minn. Statutes 2024 273.12
Unmined iron ore, Minn. Statutes 2024 273.1104
Values finalized, Minn. Statutes 2024 274.175
Void assessments, Minn. Statutes 2024 283.01, 283.05
Warehouses on railroad property, Minn. Statutes 2024 273.32
Water companies, Minn. Statutes 2024 273.35
Assessors, neglect or violation of duties, fines, Minn. Statutes 2024 273.21
Assignments, refunds, Minn. Statutes 2024 290A.11
Assisted living facilities, exemption, Minn. Statutes 2024 272.02
Audits and examinations, state's claim, Minn. Statutes 2024 6.60, 6.62
Beltrami County, electric generation facility, personal property taxes, exemption, Minn. Statutes 2024 272.02
Benchmarks and critical indicators, Minn. Statutes 2024 270C.991
Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2024 473F.08
Bloomington Port Authority, exemption, Minn. Statutes 2024 469.071
Boarding care homes, exemption, Minn. Statutes 2024 272.02
Border cities
Appropriations for credits, Minn. Statutes 2024 469.1735
Credits, Minn. Statutes 2024 469.171, 469.1734, 469.1735
Exemption, Minn. Statutes 2024 272.0212, 469.1732, 469.1734
Payments in lieu of taxes, Minn. Statutes 2024 469.1734
Border city zones
Credits
Certification and payment, Minn. Statutes 2024 273.1392
Generally, Minn. Statutes 2024 469.171
Net property taxes, calculation, Minn. Statutes 2024 273.1393
Property tax statements, Minn. Statutes 2024 276.04
Disparity reduction credit, Minn. Statutes 2024 273.1398
Camp meeting associations, exemption, Minn. Statutes 2024 315.42
Cancellation
Delinquent taxes, tax-forfeited lands, Minn. Statutes 2024 282.07
Lands tax-forfeited to the state, Minn. Statutes 2024 290B.07
Cannon Falls Port Authority Commission, Minn. Statutes 2024 469.0722
Carlton County, juvenile detention center, Minn. Statutes 2024 383C.42
Certificates and certification
Delinquent taxes, Minn. Statutes 2024 272.12, 272.162
Electronic, Minn. Statutes 2024 272.122
Certificates of rent paid
Park owners, duties, Minn. Statutes 2024 290A.19
Refund claims, statutes of limitations, Minn. Statutes 2024 289A.60
Violations, monetary penalties, Minn. Statutes 2024 289A.60
Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE
Certified copies, judgments, void assessments or levies, Minn. Statutes 2024 283.05
Checkoffs
Nongame wildlife, Minn. Statutes 2024 290.431
State elections campaign account, Minn. Statutes 2024 10A.31
Chisago County, electric generation facility, personal property taxes, exemption, Minn. Statutes 2024 272.02
Cities
Accounting and bookkeeping, county auditors, Minn. Statutes 2024 276.12
Airports and landing fields, Minn. Statutes 2024 360.035 to 360.037, 360.042, 360.043
Ambulance services, Minn. Statutes 2024 471.476
Annexation of territory
Apportionment, Minn. Statutes 2024 414.067
Differential taxation, Minn. Statutes 2024 414.035
Levy authority, Minn. Statutes 2024 414.031, 414.0325, 414.033
Payments to towns, Minn. Statutes 2024 414.033
Aquatic plant control, Minn. Statutes 2024 103G.625
Audits and examinations, Minn. Statutes 2024 6.60
Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2024 473F.08
Bonds (public debt), Minn. Statutes 2024 272.67, 475.61
Border cities, see same under this topic
Border city zones, see same under this topic
Certification of levies, Minn. Statutes 2024 275.065, 275.07
Claims
Defenses or objections, see same under this topic
Community health boards, Minn. Statutes 2024 145A.11
Community health services, Minn. Statutes 2024 145A.131
Community rehabilitation program, Minn. Statutes 2024 268A.06
Commuter van revolving fund, Minn. Statutes 2024 174.27
Consolidation of territory, Minn. Statutes 2024 414.041, 414.067
County agricultural inspectors, local weed inspections, reimbursement, Minn. Statutes 2024 18.81
County historical societies, Minn. Statutes 2024 138.053
Courthouse and city hall construction, Minn. Statutes 2024 374.29
Dam safety loan payments, Minn. Statutes 2024 103G.511
Debt service resolutions, Minn. Statutes 2024 475.61
Detachment of territory, Minn. Statutes 2024 414.06, 414.067
Economic development authorities, levies for, Minn. Statutes 2024 469.107
Emergency management, local organization, Minn. Statutes 2024 12.26
Emergency medical services districts, special levies, Minn. Statutes 2024 144F.01
Enforcement of law, costs, Minn. Statutes 2024 145A.08
Enhanced 911 systems, appropriations based on, Minn. Statutes 2024 403.113
Excess levies, Minn. Statutes 2024 275.065, 275.48, 446A.086, 471.571
Fire fund, Minn. Statutes 2024 88.04
Fire prevention improvements to private land, Minn. Statutes 2024 88.43
Fire protection districts, special levies, Minn. Statutes 2024 144F.01
Firefighters relief associations, minimum municipal obligation, Minn. Statutes 2024 424A.092, 424A.093
First class cities, see same under this topic
Fourth class cities, see same under this topic
Generally, Minn. Statutes 2024 275.065
Home rule charter cities, see same under this topic
Housing projects, special benefit tax fund, Minn. Statutes 2024 469.033
Incorporated land, concurrent detachment and annexation, Minn. Statutes 2024 414.061
Incorporation of territory, Minn. Statutes 2024 414.067
Infrastructure improvement funds, Minn. Statutes 2024 471.572
Infrastructure replacement reserve funds, Minn. Statutes 2024 471.572
Inspections, expenses and expenditures, Minn. Statutes 2024 446.01
Intermediate airports, metropolitan area, exemption, Minn. Statutes 2024 473.625
Iron Range cities, see same under this topic
Judgments against city, payment, Minn. Statutes 2024 465.14, 466.09
Levies for defaulted debt obligations, Minn. Statutes 2024 446A.086
Levy adjustments for state aid reductions, Minn. Statutes 2024 477A.013
Levy limits, Minn. Statutes 2024 275.011, 469.1815
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2024 360.036, 360.037
Firefighters relief associations, minimum municipal obligation, Minn. Statutes 2024 424A.092, 424A.093
Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2024 275.70
Local firefighter relief associations, municipal contributions, Minn. Statutes 2024 275.70, 353.28
Local government aid reduction offset, Minn. Statutes 2024 275.75
Local performance measurement program participants, Minn. Statutes 2024 6.91
Local police relief associations, municipal contributions, Minn. Statutes 2024 353.28
Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2024 353.28
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2024 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Pension plans, payment to, Minn. Statutes 2024 275.70
Permanent improvement and replacement funds, Minn. Statutes 2024 471.571
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Reduction in aids and credits, to offset, Minn. Statutes 2024 275.70
Sheriff, police, and fire personnel, wages and benefits, Minn. Statutes 2024 275.70
Social Security, employer contributions, Minn. Statutes 2024 355.03
Storm sewer improvement districts, Minn. Statutes 2024 275.70
Library construction, Minn. Statutes 2024 134.41
Library services, Minn. Statutes 2024 134.07
Local firefighter relief associations, municipal contributions, Minn. Statutes 2024 353.28
Local police relief associations, municipal contributions, Minn. Statutes 2024 353.28
Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2024 353.28
Local water management, Minn. Statutes 2024 103B.325, 103B.335
Maternal and child health block grants, matching funds, Minn. Statutes 2024 145.882
Metropolitan area, Minn. Statutes 2024 473.87, 473F.08
Metropolitan transit replacement service program, Minn. Statutes 2024 473.388
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Mosquito abatement, Minn. Statutes 2024 18G.14
Municipal bonds, redemption, Minn. Statutes 2024 469.183
Municipal forests, maintenance, Minn. Statutes 2024 459.06
Municipal power agencies, payments to, Minn. Statutes 2024 453.58
Omissions and errors, correction, Minn. Statutes 2024 275.075
Park districts, Minn. Statutes 2024 398.16
Permanent improvement and replacement funds, Minn. Statutes 2024 471.571
Pest control, Minn. Statutes 2024 18G.13
Plant pests, control or eradication, Minn. Statutes 2024 18G.13, 18H.03
Postaudits, payment, Minn. Statutes 2024 6.62
Production property transition aid, Minn. Statutes 2024 477A.18
Proposed property taxes, notice and meetings, Minn. Statutes 2024 275.065
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Public libraries, Minn. Statutes 2024 134.07, 134.12
Public works reserve funds, Minn. Statutes 2024 471.57
Publicity expenditures, Minn. Statutes 2024 469.187
Rates, metropolitan area cities, Minn. Statutes 2024 473F.08
Real property acquired by, payment, Minn. Statutes 2024 272.68
Recreational facilities and programs (public), Minn. Statutes 2024 272.02, 471.191
Reduced net tax capacity, additional levies, Minn. Statutes 2024 275.48
Reduction, abatement, or offsets, Minn. Statutes 2024 126C.48, 375.192
Referendum, Minn. Statutes 2024 275.60
Regional library systems, Minn. Statutes 2024 134.20, 134.34, 134.342
Reports about, Minn. Statutes 2024 275.07
Restricted residence districts, Minn. Statutes 2024 462.15
Rural service districts, Minn. Statutes 2024 272.67
Second class cities, see same under this topic
Severance pay, Minn. Statutes 2024 126C.43
Sewers, Minn. Statutes 2024 444.075
Shoreland development, model ordinances, costs, Minn. Statutes 2024 103F.221
Social Security, employer contributions, Minn. Statutes 2024 355.03
Soil and water conservation districts, Minn. Statutes 2024 103C.331
Specific cities, see specific entries under this topic
State payment of defaulted obligations, repayment, Minn. Statutes 2024 126C.55
Statutory cities, see same under this topic
Storm sewer improvement districts, Minn. Statutes 2024 444.20
Storm water control systems, Minn. Statutes 2024 444.075
Tax liens, improvements, Minn. Statutes 2024 272.32
Teachers, outplacement services, Minn. Statutes 2024 126C.43
Teachers retirement, Saint Paul, employer contributions, Minn. Statutes 2024 354A.12
Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2024 354.51
Third class cities, see same under this topic
Tourist camps, Minn. Statutes 2024 450.19
Unemployment insurance, Minn. Statutes 2024 268.052
Urban service districts, Minn. Statutes 2024 272.67
Voting machines and systems, Minn. Statutes 2024 206.59
War memorials, Minn. Statutes 2024 416.02
Wastewater treatment, Minn. Statutes 2024 473.521
Wastewater treatment facilities, Minn. Statutes 2024 444.075
Water services facilities of private vendors, Minn. Statutes 2024 272.02
Water supply, Minn. Statutes 2024 444.075
Watershed districts, Minn. Statutes 2024 103B.241, 103D.915, 444.075
Watershed management, Minn. Statutes 2024 103B.245
City development districts, exemptions, Minn. Statutes 2024 272.02, 469.127
Claimants (refunds)
Claimants not located, lapse of credit, Minn. Statutes 2024 290A.18
Claimants of deceased persons, inspection of returns, Minn. Statutes 2024 270B.03
Death, effect, Minn. Statutes 2024 290A.18
Delinquent taxes, refunds applied against, Minn. Statutes 2024 290A.15
Eligibility, proof, Minn. Statutes 2024 290A.09
Generally, Minn. Statutes 2024 290A.03
Homesteads, Minn. Statutes 2024 290A.03, 290A.05
Leasehold cooperative tenants, Minn. Statutes 2024 290A.091
One per household, Minn. Statutes 2024 290A.08
Right to file claim, Minn. Statutes 2024 290A.18
Spouses, Minn. Statutes 2024 290A.08
Claims (refunds), see Refunds under this topic
Class 1 property, qualifying property
Border city development zones, Minn. Statutes 2024 272.0212
Homestead determination, Minn. Statutes 2024 273.124
Residential homesteads, Minn. Statutes 2024 273.13
Class 1a property
Classification rates, Minn. Statutes 2024 273.13
Defined as residential property, Minn. Statutes 2024 276A.01
Homestead market value exclusion, Minn. Statutes 2024 273.13
Market value, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.11, 273.124, 273.13
Class 1b property
Certification, procedures, Minn. Statutes 2024 273.1315
Defined as residential property, Minn. Statutes 2024 276A.01
Delinquent property taxes, monetary penalties, Minn. Statutes 2024 279.01
Generally, Minn. Statutes 2024 273.13
Homestead declarations, filing, Minn. Statutes 2024 273.1315
Homestead market value exclusion, Minn. Statutes 2024 273.13
Property owners, duties, Minn. Statutes 2024 273.1315
Qualifying property, Minn. Statutes 2024 270B.12, 273.124, 273.13
Class 1c property
Delinquent property taxes, monetary penalties, Minn. Statutes 2024 279.01
Generally, Minn. Statutes 2024 273.13
State general tax, Minn. Statutes 2024 275.025
Class 1d property, Minn. Statutes 2024 273.13
Class 2 property, Minn. Statutes 2024 273.13
Class 2a property
Agricultural homesteads, Minn. Statutes 2024 273.124, 273.1384
Defined as residential property, Minn. Statutes 2024 276A.01
Delinquent property taxes, monetary penalties, Minn. Statutes 2024 279.01
Generally, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.111, 273.124, 273.13
Rural preserve property tax program, Minn. Statutes 2024 273.114
School building bond agricultural credit, Minn. Statutes 2024 273.1387
Class 2b property
Delinquent property taxes, monetary penalties, abatement, Minn. Statutes 2024 279.01
Generally, Minn. Statutes 2024 273.13
Rural preserve property tax program, Minn. Statutes 2024 273.114
School building bond agricultural credit, Minn. Statutes 2024 273.1387
Class 2c property, managed forest land, Minn. Statutes 2024 273.13
Class 2c property, school building bond agricultural credit, Minn. Statutes 2024 273.1387
Class 3 property
Defined as commercial-industrial property, Minn. Statutes 2024 276A.01
Defined as residential property, Minn. Statutes 2024 276A.01
Market value, Minn. Statutes 2024 273.11
Qualifying property, border city development zones, Minn. Statutes 2024 272.0212
State general tax, Minn. Statutes 2024 275.025
Class 3a property
Delinquent property taxes, Minn. Statutes 2024 279.01, 279.37
Disparity reduction credit, Minn. Statutes 2024 273.1398
Generally, Minn. Statutes 2024 273.13
Income-producing property, Minn. Statutes 2024 273.11
Property taxes, partial payments, Minn. Statutes 2024 279.01
Class 3b property
Income-producing property, Minn. Statutes 2024 273.11
Qualifying property, Border city zones, Minn. Statutes 2024 272.0212
Class 4 property
Defined as residential property, Minn. Statutes 2024 276A.01
Qualifying property, border city development zones, Minn. Statutes 2024 272.0212
Class 4a property
Classification rates, generally, Minn. Statutes 2024 273.13
Disparity reduction credit, Minn. Statutes 2024 273.1398
Income-producing property, Minn. Statutes 2024 273.11
Market value, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.11, 273.13
Class 4b property
Class 4bb property, reclassification as, Minn. Statutes 2024 279.37
Classification rates, Minn. Statutes 2024 273.13
Market value, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.11, 273.13, 273.1319
Class 4bb property
Classification rates, Minn. Statutes 2024 273.13
Market value, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.13, 273.1319
Reclassification to class 4b property, Minn. Statutes 2024 279.37
Class 4c property
Delinquent property taxes, monetary penalties, Minn. Statutes 2024 279.01
Generally, Minn. Statutes 2024 273.13
Income-producing property, Minn. Statutes 2024 273.11
State general tax, Minn. Statutes 2024 275.025
Class 4d(1) property, low-income rental property
Certification, Minn. Statutes 2024 273.128
Classification rates, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.13
Class 4d(2) property, community land trust
Classification rates, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 273.13
Class 4e property, income-producing property, Minn. Statutes 2024 273.11
Class 5 property
Classification rates, Minn. Statutes 2024 273.13
Commercial-industrial property, Minn. Statutes 2024 276A.01
Income-producing property, Minn. Statutes 2024 273.11
Market value, Minn. Statutes 2024 273.13
Qualifying property, Minn. Statutes 2024 272.0212, 273.13
State general tax, Minn. Statutes 2024 275.025
Classification for taxation
Agricultural pursuits, Minn. Statutes 2024 17.345
Changes
Assessment sales ratio study, Minn. Statutes 2024 127A.48, 273.1325
Correction of errors, when allowed, Minn. Statutes 2024 274.01, 274.13, 274.14, 274.17
County appeal and equalization boards, duties, Minn. Statutes 2024 274.13
Property tax lists, Minn. Statutes 2024 276.01
Reclassification as homestead property, Minn. Statutes 2024 275.065
Recording procedures, Minn. Statutes 2024 273.17
Tax increment financing districts, effect on net tax capacity, Minn. Statutes 2024 469.177
When allowed, Minn. Statutes 2024 273.01
Generally, Minn. Statutes 2024 273.13
Specific classes, see specific classes under this topic
Tax-exempt property converted to taxable uses, Minn. Statutes 2024 272.02
Classification rates, generally, Minn. Statutes 2024 273.13
Collection
Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Attorney general, duties, Minn. Statutes 2024 272.58
Authority, Minn. Statutes 2024 276.01
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
Collection sites, counties, Minn. Statutes 2024 276.04
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
County treasurers, duties, see Tax collections under COUNTY TREASURERS
Delinquent taxes, Minn. Statutes 2024 274.12, 277.17, 277.21 to 277.24, 280.38
Estimated collections, Minn. Statutes 2024 276.11, 276.111
Exception, Minn. Statutes 2024 276.02
Failure to collect, criminal penalties, Minn. Statutes 2024 289A.63
Fines, forfeitures, penalties, and interest, Minn. Statutes 2024 276.02
Homestead benefits improperly allowed, Minn. Statutes 2024 273.124, 290A.25
Lawsuits, Minn. Statutes 2024 272.30, 272.58
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2024 273.124
Manufactured homes, Minn. Statutes 2024 273.125
Monetary penalties, Minn. Statutes 2024 289A.60
Net tax capacity appeals, effect, Minn. Statutes 2024 270C.926
Omitted property, Minn. Statutes 2024 272.10
Open Space Property Tax Law, Minn. Statutes 2024 273.112
Railroad company lands or land stock, Minn. Statutes 2024 272.21, 272.23
Right of collection, Minn. Statutes 2024 272.10
Settlement, Minn. Statutes 2024 276.09, 276.10, 276.111
Statements about, municipal clerks, duties, Minn. Statutes 2024 471.69
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2024 272.01
Undivided interests, separate payments, Minn. Statutes 2024 276.07
Combined units of government, Minn. Statutes 2024 465.82
Common interest communities
Homestead determination, Minn. Statutes 2024 273.124
Recording, Minn. Statutes 2024 515B.1-116
Separate titles and taxation, Minn. Statutes 2024 515B.1-105
Complaints, Revenue Department, duties, Minn. Statutes 2024 270C.92
Confession of judgment
Cancellation, Minn. Statutes 2024 279.33, 279.34
Delinquent personal property taxes, Minn. Statutes 2024 277.23
Generally, Minn. Statutes 2024 279.03, 279.37
Taxes included, not delinquent, property tax refunds, Minn. Statutes 2024 290A.10, 290A.14
Confiscation of property, Minn. Statutes 2024 277.21
Conflict of laws
Special levy laws superseded, Minn. Statutes 2024 275.092
Taxes levied for a specific year, prevailing law, Minn. Statutes 2024 279.04
Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2024 273.118
Conservation property, restrictions, Minn. Statutes 2024 273.117
Conservation tax credit
Certification and payment, Minn. Statutes 2024 273.1392
Generally, Minn. Statutes 2024 273.119
Net property taxes, calculation, Minn. Statutes 2024 273.1393
Property tax statements, Minn. Statutes 2024 276.04
Consolidated conservation areas, Minn. Statutes 2024 84A.53
Constitutional tax levy
Certificates of deposit, payment, Minn. Statutes 2024 16A.671
General obligation special tax bonds, payment, Minn. Statutes 2024 16A.661, 41B.19
Refunding bonds, payment, Minn. Statutes 2024 16A.641
Contamination taxes, Minn. Statutes 2024 270.91 to 270.98, 275.065, 276.04
Cook County
Juvenile detention center, Minn. Statutes 2024 383C.42
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Cooperative districts (schools)
Generally, see School districts under this topic
Levies for cooperative programs, Minn. Statutes 2024 126C.43
School buildings and grounds, repair, Minn. Statutes 2024 126C.40
Costs, distribution, Minn. Statutes 2024 276.131
Counties
Accounting and bookkeeping, county auditors, Minn. Statutes 2024 276.12
Aeronautics assistance, other municipalities, Minn. Statutes 2024 360.043
Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2024 17.117
Airports and landing fields, Minn. Statutes 2024 360.036, 360.037, 360.042
Ambulance services, Minn. Statutes 2024 471.476
Apportionment, Minn. Statutes 2024 270.12
Armory construction, Minn. Statutes 2024 193.145, 193.27
Bonded debt sinking fund, Minn. Statutes 2024 272.28
Bonds (public debt), Minn. Statutes 2024 475.61
Border city zones, see same under this topic
Boundary changes, effect, Minn. Statutes 2024 370.19
Business and economic development, Minn. Statutes 2024 469.180
Capital and equipment purchases, Minn. Statutes 2024 373.01
Capital improvements, Minn. Statutes 2024 275.011, 373.25
Certification, Minn. Statutes 2024 275.065, 275.07
City hall, construction, Minn. Statutes 2024 374.29
Claims, defenses, or objections, see Defenses or objections under this topic
Community corrections facilities, Minn. Statutes 2024 401.05
Community health boards, Minn. Statutes 2024 145A.11
Community health services, Minn. Statutes 2024 145A.131
Community rehabilitation program, Minn. Statutes 2024 268A.06
Commuter van revolving fund, Minn. Statutes 2024 174.27
Comprehensive municipal plans, costs, Minn. Statutes 2024 473.87
County agricultural societies, Minn. Statutes 2024 38.27
County building funds, Minn. Statutes 2024 373.25
County cemeteries, exemption, Minn. Const. art 10 s 1
County extension work, expenses, Minn. Statutes 2024 38.36
County government study commissions, expenses, Minn. Statutes 2024 375A.13
County historical societies, support, Minn. Statutes 2024 138.052
County medical assistance fund, Minn. Statutes 2024 256B.20
County nursing homes, Minn. Statutes 2024 376.56
County parks, Minn. Statutes 2024 398.33
Courthouses, maintenance and construction, Minn. Statutes 2024 374.29, 375.18
Dam safety loan payments, Minn. Statutes 2024 103G.511
Debt service resolutions, Minn. Statutes 2024 471.61, 475.61
Delinquency dates, published notice, Minn. Statutes 2024 385.40
Delinquent taxes, Minn. Statutes 2024 279.09, 384.19, 385.42
Detached territory, Minn. Statutes 2024 370.20
Distribution of revenues, homestead benefits improperly allowed, Minn. Statutes 2024 273.124
Diversionary work program, Minn. Statutes 2024 261.063
Election redistricting expenses, Minn. Statutes 2024 204B.135
Emergency jobs programs, Minn. Statutes 2024 375.555
Emergency management, local organization, Minn. Statutes 2024 12.26
Emergency medical services districts, special levies, Minn. Statutes 2024 144F.01
Enforcement of law, costs, Minn. Statutes 2024 145A.08
Excess levies, Minn. Statutes 2024 275.065, 275.26, 446A.086
Fire prevention improvements to private land, Minn. Statutes 2024 88.43
Fire protection, unorganized territories, Minn. Statutes 2024 365.243
Fire protection districts, special levies, Minn. Statutes 2024 144F.01
First responder associations, Minn. Statutes 2024 365.243
Forest development, Minn. Statutes 2024 282.38
Generally, Minn. Statutes 2024 275.065
Great River Road, financial assistance, Minn. Statutes 2024 373.27
Groundwater plan costs, Minn. Statutes 2024 103B.255
Human services boards, Minn. Statutes 2024 402.065
Indian Tribes, refund of tax paid for exempt property, Minn. Statutes 2024 272.02
Indigent hospitalization, substance use disorder services, Minn. Statutes 2024 254B.03
Infrastructure improvement funds, Minn. Statutes 2024 471.572
Iron Range counties, Minn. Statutes 2024 276A.01 to 276A.09, 298.28
Irregular tracts, platting costs, Minn. Statutes 2024 272.19
Jails, construction, Minn. Statutes 2024 641.23, 641.264
Lake improvement districts, Minn. Statutes 2024 103B.555, 103B.581
Lake improvement program, Minn. Statutes 2024 103F.801
Late payments, penalties, Minn. Statutes 2024 373.41
Leased public campgrounds, road maintenance, Minn. Statutes 2024 92.46
Levies for defaulted debt obligations, Minn. Statutes 2024 446A.086
Levy limits
Abatements, inclusion, Minn. Statutes 2024 469.1815
Capital improvement program, mill rate limits, Minn. Statutes 2024 275.011
Deductions from, community revitalization program payments, Minn. Statutes 2024 469.1831
Excess levies, see same under this topic
Generally, Minn. Statutes 2024 471.69
Social service funding, effect on, Minn. Statutes 2024 256F.10
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2024 360.036, 360.037
Health and human services, for increased costs of, Minn. Statutes 2024 275.70
Local government correctional service retirement plan, employer contributions, Minn. Statutes 2024 353.28
Local performance measurement program participants, Minn. Statutes 2024 6.91
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2024 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Pension plans, payment to, Minn. Statutes 2024 275.70
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Reduction in aids and credits, to offset, Minn. Statutes 2024 275.70
Sheriffs, police and fire personnel, payment of wages and benefits to, Minn. Statutes 2024 275.70
Social Security, employer contributions, Minn. Statutes 2024 355.03
Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2024 473.811
Library construction, Minn. Statutes 2024 134.41
Library services, Minn. Statutes 2024 134.07
Local government correctional service retirement plan, employer contributions, Minn. Statutes 2024 353.28
Local safety councils, Minn. Statutes 2024 471.63
Local social services agencies, Minn. Statutes 2024 393.08
Local water management, Minn. Statutes 2024 103B.311, 103B.331, 103B.335
Local water planning, powers, Minn. Statutes 2024 103B.311, 103B.331
Metropolitan agricultural preserves, state reimbursement for lost revenue, Minn. Statutes 2024 473H.10
Metropolitan area, Minn. Statutes 2024 473.811, 473.87
Metropolitan surface water management programs, Minn. Statutes 2024 103B.245, 103B.251, 275.066, 275.07
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Mosquito abatement, Minn. Statutes 2024 18G.14
Mosquito control, additional levies, Minn. Statutes 2024 473.711
Net tax capacity, reduction, human services, Minn. Statutes 2024 256F.10
New counties, Minn. Statutes 2024 370.01, 370.20, 370.23
Newly consolidated counties, Minn. Statutes 2024 371.10, 371.11, 371.14
Noxious weeds, control or eradication, Minn. Statutes 2024 18.83
Omissions and errors, correction, Minn. Statutes 2024 275.075
Park districts, Minn. Statutes 2024 398.16, 398.17
Payment statements, manufactured homes, Minn. Statutes 2024 169.86
Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2024 471.49 to 471.55
Pest control, Minn. Statutes 2024 18G.13
Plant pests, control or eradication, Minn. Statutes 2024 18G.13, 18H.03
Poor relief, Minn. Statutes 2024 261.062, 261.063
Postaudits, payment, Minn. Statutes 2024 6.62
Power line taxes, Minn. Statutes 2024 127A.34, 127A.45
Probation officer costs, Minn. Statutes 2024 244.19
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Public libraries, Minn. Statutes 2024 134.07, 134.12
Public safety radio communication system, Minn. Statutes 2024 373.47, 403.31
Real property acquired by, payment, Minn. Statutes 2024 272.68
Recreational facilities for senior citizens, Minn. Statutes 2024 471.16
Reduction, abatement, or offsets, Minn. Statutes 2024 126C.48, 375.192, 375.194, 477A.14
Referendum, Minn. Statutes 2024 275.60, 375.20
Regional library systems, Minn. Statutes 2024 134.07, 134.34, 134.342
Reports about, Minn. Statutes 2024 275.07
Resettlement projects, in lieu payments, Minn. Statutes 2024 471.50 to 471.55
Road and bridge funds, Minn. Statutes 2024 163.05
Sale of land, Minn. Statutes 2024 373.01
Sewers, Minn. Statutes 2024 444.075
Shoreland development, model ordinances, costs, Minn. Statutes 2024 103F.215
Social Security, employer contributions, Minn. Statutes 2024 355.03
Soil and water conservation districts, Minn. Statutes 2024 103C.331
Solid waste management, Minn. Statutes 2024 400.08, 400.11
Special assessors, salary reimbursement, Minn. Statutes 2024 270C.96
Special laws superseded, Minn. Statutes 2024 275.092
Special levies, Minn. Statutes 2024 6.57, 275.70
Specific counties, see specific entries under this topic
State general tax, apportionment and levy, Minn. Statutes 2024 275.025
Storm water control systems, Minn. Statutes 2024 444.075
Subordinate service districts, Minn. Statutes 2024 375B.03, 375B.09
Surveys to restore United States survey corners, Minn. Statutes 2024 381.12
Tax examiners, compensation and salaries, Minn. Statutes 2024 274.10
Tax notices, Minn. Statutes 2024 275.065, 279.09, 385.40
Tort judgments, payment, Minn. Statutes 2024 466.09
Unemployment insurance, Minn. Statutes 2024 268.052
Uniform rates, subordinate service districts, exception, Minn. Statutes 2024 375B.03
Unpaid taxes, searches for, Minn. Statutes 2024 384.19, 385.42
Voting machines and systems, Minn. Statutes 2024 206.59
War memorial buildings, Minn. Statutes 2024 373.053
Wastewater treatment, Minn. Statutes 2024 473.521
Wastewater treatment facilities, Minn. Statutes 2024 444.075
Water services facilities of private vendors, Minn. Statutes 2024 272.02
Water supply, Minn. Statutes 2024 444.075
Watershed districts, Minn. Statutes 2024 103B.241, 103D.915, 444.075
Watershed management, Minn. Statutes 2024 103B.245
Weed control, prorated expenses, Minn. Statutes 2024 375.30
Wind energy conversion lands, valuation, Minn. Statutes 2024 272.02
County agricultural societies, Minn. Statutes 2024 38.27
County historical societies, Minn. Statutes 2024 138.053
Credits
Agricultural homestead market value credit, Minn. Statutes 2024 273.1384
Border city zones, see same under this topic
Bovine tuberculosis modified accredited zone, Minn. Statutes 2024 273.113, 273.1393
Conservation tax credit, see same under this topic
Defined as tax refunds, Minn. Statutes 2024 270A.03
Disaster credit, see Natural disasters or emergencies, damage caused by under this topic
Disparity reduction credit, Minn. Statutes 2024 273.1321, 273.1398
High voltage transmission lines credit, see Power line credit under this topic
Low-income housing credit, Minn. Statutes 2024 462C.05
Metropolitan agricultural preserve reduction credit, Minn. Statutes 2024 273.1392, 273.1393
Net property taxes, order of priority, Minn. Statutes 2024 273.1393
Payments by Revenue Department, effect, Minn. Statutes 2024 270A.07
Power line credit, see same under this topic
Property tax statements, Minn. Statutes 2024 276.04
Refundable tax credits, Minn. Statutes 2024 13.46, 270B.14
Renters credit, see same under this topic
Residential energy conservation measures, Commerce Department, duties, Minn. Statutes 2024 216C.12
School building bond agricultural credit, Minn. Statutes 2024 273.1387
Supplemental homestead credit (taconite and iron ore areas), see Taconite homestead credit under this topic
Taconite homestead credit, see same under this topic
Croft Historical Park District, Minn. Statutes 2024 275.065 to 275.067
Crow Wing County, tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Dakota County, assessment review, transfer of duties from local to county board, Minn. Statutes 2024 383D.73
Damages, delinquent taxes, conveyance violations, Minn. Statutes 2024 272.12
Deephaven, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Defenses or objections
Jurisdiction, Tax Court, Minn. Statutes 2024 271.06, 271.09
Petitions for
Answers, Minn. Statutes 2024 279.15
Appeal deadline for exempt status, classification, or valuation changes, Minn. Statutes 2024 278.01
Contents, Minn. Statutes 2024 278.02
County assessors, duties, Minn. Statutes 2024 278.01, 278.05
Delinquent taxes, Minn. Statutes 2024 278.06, 278.13
Discovery, Minn. Statutes 2024 278.05
Dismissal, Minn. Statutes 2024 278.03, 278.05
Evidence, Minn. Statutes 2024 278.05
Filing, Minn. Statutes 2024 278.01, 278.03, 279.15
Full payment of tax, effect, Minn. Statutes 2024 278.11
Judgments, see same under this topic
Manufactured homes, assessments, Minn. Statutes 2024 273.125
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Multiple parcels, Minn. Statutes 2024 278.02
Net tax capacity, orders or judgments not barred, Minn. Statutes 2024 270C.928
Notice requirements, Minn. Statutes 2024 273.125, 278.03
Petitioners, Minn. Statutes 2024 278.01, 278.03, 278.05
Proof of service, Minn. Statutes 2024 278.01
Receipts, filing, Minn. Statutes 2024 278.03
Reduction of valuation, offers, Minn. Statutes 2024 278.05
Reinstatement, Minn. Statutes 2024 278.03
Rural and urban service districts, validity, Minn. Statutes 2024 272.67
Sustained, discharge of parcel, Minn. Statutes 2024 279.18
Trials, Minn. Statutes 2024 278.05
Validity, determination, Minn. Statutes 2024 278.01
Deferrals
Abatement authority, generally, Minn. Statutes 2024 469.1813
Senior citizens, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Deferred compensation plans, levies for, Minn. Statutes 2024 356.24
Definitions
Adoption of budget and tax levies, Minn. Statutes 2024 275.065
Classification of property, Minn. Statutes 2024 273.13
Economic development, Minn. Statutes 2024 469.1812
Education Code, Minn. Statutes 2024 120A.05
Generally, Minn. Statutes 2024 272.03
Internal Revenue Code, Minn. Statutes 2024 273.105
Levies for collection or payment, Minn. Statutes 2024 277.21
Levy limits, Minn. Statutes 2024 275.70
Market value, Minn. Statutes 2024 272.03, 273.032
Maximum effort school aid law, Minn. Statutes 2024 126C.63
Metropolitan Council, Minn. Statutes 2024 473.249
Metropolitan Revenue Distribution Act, Minn. Statutes 2024 473F.02
MFIP, Minn. Statutes 2024 142G.02
Mill rate levy limits, Minn. Statutes 2024 275.011
Property Tax Refund Act, Minn. Statutes 2024 290A.03 to 290A.05
Revenue Department, Minn. Statutes 2024 270C.01
Revenue Recapture Act, Minn. Statutes 2024 270A.03
Special taxing districts, Minn. Statutes 2024 275.066
Tax-forfeited lands, Minn. Statutes 2024 282.251
Tax rates, terminology, Minn. Statutes 2024 273.1102
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01
Delinquent personal property taxes
Amount, Minn. Statutes 2024 277.01
Cancellation, Minn. Statutes 2024 272.24, 277.24
Collection, see same under this topic
Confession of judgment, Minn. Statutes 2024 277.23
County treasurers, duties, Minn. Statutes 2024 277.17, 277.24
Generally, Minn. Statutes 2024 277.21
Interest, Minn. Statutes 2024 277.15, 277.17
Judgments, see same under this topic
Leased real property, improvements, Minn. Statutes 2024 279.01
Levies, Minn. Statutes 2024 277.17, 277.20, 277.21
Liens, see Tax liens under this topic
Manufactured homes, Minn. Statutes 2024 273.125, 277.01, 277.17
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02, 274.12
Payment, see same under this topic
Penalties (monetary), see same under this topic
Records, disposition by court administrators, Minn. Statutes 2024 485.23
Tax-exempt business property, Minn. Statutes 2024 277.01
Tax notices, Minn. Statutes 2024 277.17, 277.21, 277.23
When delinquent, Minn. Statutes 2024 277.01
Delinquent taxes
Answers, Minn. Statutes 2024 279.15, 279.17
Cancellation, tax-forfeited lands, Minn. Statutes 2024 282.07
Certificates and certification, Minn. Statutes 2024 272.12, 272.162
Claims, revenue recapture, priority, Minn. Statutes 2024 270A.10
Collection, Minn. Statutes 2024 274.12, 280.38
Confession of judgment, Minn. Statutes 2024 277.23, 279.37
Confiscation of property, Minn. Statutes 2024 277.21
Conflict of laws, Minn. Statutes 2024 279.04
Costs, distribution, Minn. Statutes 2024 276.131
Counties, see same under this topic
Damages, conveyance violations, Minn. Statutes 2024 272.12
Defects, jurisdiction, Minn. Statutes 2024 279.14
Defenses or objections, see same under this topic
Definitions, Minn. Statutes 2024 282.251
Due dates, Minn. Statutes 2024 279.01
Former state lands, sale, see under TAX-FORFEITED LAND
Generally, Minn. Statutes 2024 279.001 to 279.37
Hazardous buildings, auction proceeds, application to taxes, Minn. Statutes 2024 463.22
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2024 290A.15
Judgments, see same under this topic
Liability, omitted penalties, Minn. Statutes 2024 279.02
Liens, see Tax liens under this topic
Manufactured homes, Minn. Statutes 2024 47.209, 273.125, 277.01, 277.17
Monetary penalties, see Penalties (monetary) under this topic
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02, 274.12
Payment, see same under this topic
Penalties (monetary), see same under this topic
Personal property, see Delinquent personal property taxes under this topic
Policy of state, Minn. Statutes 2024 279.001
Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2024 277.21
Publication of notice and list, Minn. Statutes 2024 279.09
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Records, disposition by court administrators, Minn. Statutes 2024 485.23
Refunds, erroneous payments, Minn. Statutes 2024 272.12
Reinstatement, Minn. Statutes 2024 280.385
Revenues, distribution formula, Minn. Statutes 2024 276.10
Senior citizens' deferrals, Minn. Statutes 2024 290B.07
Sustainable forest incentive program, removal of enrolled lands, Minn. Statutes 2024 290C.09
Targeted community revitalization programs, hazardous property penalty, Minn. Statutes 2024 469.206
Tax-exempt business property, Minn. Statutes 2024 277.01
Tax-exempt lands, cancellation, Minn. Statutes 2024 279.33, 279.34
Tax increment financing districts, Minn. Statutes 2024 469.176
Tax judgment sales, Minn. Statutes 2024 277.21
Tax liability, standing timber, cutting notices, violations, Minn. Statutes 2024 272.42
Tax lists, see same under this topic
Tax notices, see same under this topic
Timber lands, notice of cutting or removal, Minn. Statutes 2024 272.41, 272.42
Towns, see same under this topic
When delinquent, Minn. Statutes 2024 277.01
Descriptions of property, irregular tracts, auditor's plats, validity, Minn. Statutes 2024 272.19
Destroyed property, see Natural disasters or emergencies, damage caused by under this topic
Disaster credit or relief, see Natural disasters or emergencies, damage caused by under this topic
Discovery, omitted property, Minn. Statutes 2024 273.65
Disparity reduction aid
Generally, Minn. Statutes 2024 273.1398
Tax statements, Minn. Statutes 2024 276.04
Disparity reduction credit, Minn. Statutes 2024 273.1321, 273.1398
Duluth Seaway Port Authority, Minn. Statutes 2024 469.053
Duluth Transit Authority
Certification, Minn. Statutes 2024 275.067
City council, duties, Minn. Statutes 2024 458A.31
Commission property, exemption, Minn. Statutes 2024 458A.30
East Lake County Medical Clinic District
Certification, Minn. Statutes 2024 275.067
Defined as special taxing district, Minn. Statutes 2024 275.066
Notice, Minn. Statutes 2024 275.065
Economic development authorities
Bond issuance, Minn. Statutes 2024 469.102
Certification, Minn. Statutes 2024 275.067
Concessions (businesses), exemption, Minn. Statutes 2024 272.01
Levies, Minn. Statutes 2024 469.100, 469.107
Notice, Minn. Statutes 2024 275.065
Reverse referendum, Minn. Statutes 2024 469.107
Education funding
Counties, see same under this topic
School districts, see same under this topic
Electric general facilities, exemptions, Minn. Statutes 2024 272.02
Emergency medical services districts, Minn. Statutes 2024 144F.01, 275.065
Emergency medical services districts, generally, Minn. Statutes 2024 275.066
Eminent domain proceedings, payment of taxes, Minn. Statutes 2024 117.135
Enforcement of law
Delinquent taxes, tax liens, Minn. Statutes 2024 277.20
Homestead benefits improperly allowed, Minn. Statutes 2024 273.124
Railroad company lands or land stock, Minn. Statutes 2024 272.21, 272.23
Severed interests, Minn. Statutes 2024 272.04
Severed mineral interests, Minn. Statutes 2024 272.04
Stockpiled metallic minerals material, Minn. Statutes 2024 273.1651
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2024 277.17
Evasion, Minn. Statutes 2024 289A.63
Evidence
Assessors' findings, correctness, Minn. Statutes 2024 270C.924
Judgments, regularity and validity, Minn. Statutes 2024 279.16
Tax lists, Minn. Statutes 2024 279.19
Examiners, omitted or undervalued property, duties, Minn. Statutes 2024 274.10
Excelsior, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Excess levies
Adjustments by county auditors, Minn. Statutes 2024 275.16
Contracts resulting in, void, Minn. Statutes 2024 275.27
Counties, injunctions, Minn. Statutes 2024 275.26
Generally, Minn. Statutes 2024 275.065, 275.71
Levy limits, see same under this topic
Reduced net tax capacity, Minn. Statutes 2024 275.48
Specific taxing authorities, see specific entries under this topic
Exemptions
Agricultural machinery and equipment, Minn. Statutes 2024 168.012
Agricultural processing facilities, Minn. Statutes 2024 469.1811
Airports and landing fields, Minn. Statutes 2024 360.035
Baseball park (major league), Minn. Statutes 2024 473.753
Beer, buildings for production, Minn. Statutes 2024 272.03
Biofuels, buildings for production, Minn. Statutes 2024 272.03
Bloomington Port Authority, Minn. Statutes 2024 469.071
Border city development zones, Minn. Statutes 2024 272.0212, 469.1732, 469.1734
Camp meeting associations, Minn. Statutes 2024 315.42
Cemeteries, Minn. Const. art 10 s 1, Minn. Statutes 2024 272.02, 306.14
Child care facilities, Minn. Statutes 2024 272.02
Children's homes, Minn. Statutes 2024 317A.907
Community health services, county taxes, Minn. Statutes 2024 145A.131
Concessions (businesses), Minn. Statutes 2024 272.01
Constitutional exemptions, Minn. Const. art 10 s 1
County cemeteries, Minn. Const. art 10 s 1
County fairgrounds, Minn. Statutes 2024 383C.164
Dairy products, buildings for production, Minn. Statutes 2024 272.03
Distilled spirits, buildings for production, Minn. Statutes 2024 272.03
Duluth Transit Authority, Minn. Statutes 2024 458A.30
Economic development authorities, Minn. Statutes 2024 469.101
Generally, Minn. Statutes 2024 272.02
Great Lakes Commission, Minn. Statutes 2024 1.21
Hangers, Minn. Statutes 2024 272.01
Health Coverage Reinsurance Association, Minn. Statutes 2024 62L.13
Higher Education Facilities Authority projects, Minn. Statutes 2024 136A.39
Hospital districts, Minn. Statutes 2024 447.31
Hospitals, Minn. Const. art 10 s 1
Housing and redevelopment authorities, Minn. Statutes 2024 272.026, 469.012
Housing Finance Agency, Minn. Statutes 2024 462A.19
Housing projects, Minn. Statutes 2024 469.012
Indian reservations, housing projects, Minn. Statutes 2024 272.02, 469.040
Indian tribe property, Minn. Statutes 2024 272.02
Industrial development districts, Minn. Statutes 2024 469.155
Intermediate airports, metropolitan area, Minn. Statutes 2024 473.625
Intermediate School District (South Metro), Minn. Statutes 2024 136D.43
Intermediate School District 287 (Hennepin County), Minn. Statutes 2024 136D.23
Intermediate School District 916 (Northeast Metro), Minn. Statutes 2024 136D.74
Intermediate School District 917 (Dakota County), Minn. Statutes 2024 136D.83
Job opportunity building zones, Minn. Statutes 2024 272.02, 469.315, 469.319
Lake Superior Center Authority, Minn. Statutes 2024 85B.07
Leased seasonal-recreational residential property, Minn. Statutes 2024 272.0213
Listing, valuation, and assessment, Minn. Statutes 2024 273.18
Met Center, Minn. Statutes 2024 473.556
Metrodome, Minn. Statutes 2024 473.556
Metropolitan Airports Commission, Minn. Statutes 2024 473.608
Metropolitan Council, Minn. Statutes 2024 473.448, 473.545
Metropolitan Sports Facilities Commission, Minn. Statutes 2024 473.556
Minnesota Comprehensive Health Association, Minn. Statutes 2024 62E.10, 272.02
Minnesota Risk Adjustment Association, Minn. Statutes 2024 62Q.03
Modular homes, models, Minn. Statutes 2024 272.02
Municipal airports, Minn. Statutes 2024 272.01
Municipal parking facilities, Minn. Statutes 2024 459.14
Nonferrous mining property, Minn. Statutes 2024 272.02
Pollution Control Agency property, Minn. Statutes 2024 115A.06
Private cemeteries, Minn. Statutes 2024 306.88, 307.09
Private child-caring and child-placing agencies, Minn. Statutes 2024 317A.907
Public housing agency property, Minn. Statutes 2024 272.026
Regional railroad authorities, Minn. Statutes 2024 398A.05
Religious corporations, Minn. Statutes 2024 317A.909
Reservations (lands), Minn. Statutes 2024 272.01
Rural Finance Authority, Minn. Statutes 2024 41B.20
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2024 458A.09
Saint Louis County, Minn. Statutes 2024 272.02, 383C.48
Service cooperatives (SCs), Minn. Statutes 2024 123A.21
Solid waste management districts, Minn. Statutes 2024 115A.69
State property, master lease program, Minn. Statutes 2024 16A.85
Statements of exemption, Minn. Statutes 2024 272.025
Sunday school assemblies, Minn. Statutes 2024 315.42
Target Center, Minn. Statutes 2024 473.556
Town cemeteries, Minn. Const. art 10 s 1
Vikings stadium, Minn. Statutes 2024 473J.19
Vocational education cooperative centers, Minn. Statutes 2024 123A.22
Volunteer fire departments, property, Minn. Statutes 2024 272.021
Waste management purposes, Minn. Statutes 2024 115A.06
Water and sewer commissions, nonmetropolitan counties, Minn. Statutes 2024 116A.25
Western Lake Superior Sanitary District, Minn. Statutes 2024 458D.23
Wine, buildings for production, Minn. Statutes 2024 272.03
Workers' Compensation Reinsurance Association, Minn. Statutes 2024 79.34
Family farm corporations, Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Federal land occupants, right to tax, Minn. Statutes 2024 1.042
Fergus Falls historical zone, exemption, Minn. Statutes 2024 272.02
Financial institutions, Minn. Statutes 2024 272.01
Fines, collection, Minn. Statutes 2024 276.02
Fire protection districts, Minn. Statutes 2024 144F.01, 275.065, 275.066
First class cities
Art or craft schools, Minn. Statutes 2024 450.25
City hospitals, operating costs, Minn. Statutes 2024 447.10
Docks, piers, and wharves, bond payments, Minn. Statutes 2024 458.37
Eminent domain, harbors and ports, Minn. Statutes 2024 458.24
Land exempt from park assessments, acquisition, Minn. Statutes 2024 465.16
Levees, bond payments, Minn. Statutes 2024 458.34
Levy limits, exemption, general obligation bonds, payment, Minn. Statutes 2024 475.74
Local social services agency expenses, Minn. Statutes 2024 393.08
Museums, Minn. Statutes 2024 450.25
Playgrounds, Minn. Statutes 2024 450.31, 450.32
Quarries, bond payments, Minn. Statutes 2024 458.37
Recreational facilities, Minn. Statutes 2024 450.31, 450.32
Reduction or abatement, Minn. Statutes 2024 375.192
Flight property taxes, see FLIGHT PROPERTY TAXES
Floodwood Area Ambulance District, Minn. Statutes 2024 275.065 to 275.067
Foreclosed or abandoned properties, special levies for maintenance of, Minn. Statutes 2024 275.74
Forests, constitutional limitation, Minn. Const. art 10 s 2
Forfeitures, collection, Minn. Statutes 2024 276.02
Forms, delinquent taxes, lists and notices
Affidavits of mailing, Minn. Statutes 2024 279.131
Affidavits of publication, Minn. Statutes 2024 279.13
Confessions of judgment, Minn. Statutes 2024 279.37
Designation of publishing newspapers, Minn. Statutes 2024 279.08
Real estate tax judgment book, entries, Minn. Statutes 2024 279.16
Verification, Minn. Statutes 2024 279.05, 279.06
Fourth class cities
Bands, orchestras, and choruses, Minn. Statutes 2024 449.09 to 449.14
General fund purposes, Minn. Statutes 2024 426.04
Interest on gifts, Minn. Statutes 2024 465.05
Musical entertainment, Minn. Statutes 2024 449.06
Parking facilities, Minn. Statutes 2024 459.14
Fraternal benefit societies, Minn. Statutes 2024 64B.24
Giants Ridge Recreation Area, residential property, tax refunds, ineligibility, Minn. Statutes 2024 298.22
Golf courses, Open Space Property Tax Law, Minn. Statutes 2024 273.112
Green acres tax law, Minn. Statutes 2024 273.1108, 273.111
Greenhouses, Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Greenwood, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Grievances, see Defenses or objections under this topic
Gross property taxes
Certain increases, additional refunds, Minn. Statutes 2024 290A.04
Credits, total not to exceed, Minn. Statutes 2024 273.1393
Gross tax capacity, generally, Minn. Statutes 2024 275.08
Ground lease payments, property taxes payable, Minn. Statutes 2024 290A.03
Hennepin County
Budget appropriations, Minn. Statutes 2024 383B.114
Building and maintenance fund, Minn. Statutes 2024 383B.152
County operating and capital budgets, Minn. Statutes 2024 383B.112
Hennepin County Library, Minn. Statutes 2024 383B.237, 383B.245
Hennepin County Medical Building, Minn. Statutes 2024 383B.218
Minneapolis Employees Retirement Fund, Minn. Statutes 2024 261.004
Municipal Building Commission, Minn. Statutes 2024 383B.754
Park district, Minn. Statutes 2024 383B.73
Tax anticipation certificates, Minn. Statutes 2024 383B.117
Tax lists, certification, Minn. Statutes 2024 383B.203
Home rule charter cities
Capital equipment, Minn. Statutes 2024 410.32
Charter commission expenses, Minn. Statutes 2024 410.06
Charter provisions, mill rate levy limits, Minn. Statutes 2024 275.011
General fund purposes, Minn. Statutes 2024 426.04
Musical entertainment, Minn. Statutes 2024 449.06
Tax anticipation certificates, Minn. Statutes 2024 410.325
Homeowner refunds, applicants, information about, disclosure, Minn. Statutes 2024 270B.12
Homestead market value exclusion, property tax statements, Minn. Statutes 2024 276.04
Homesteads, see Property taxes under HOMESTEADS
Hospital authorities, Minn. Statutes 2024 144.581
Hospital districts
Ambulance services, Minn. Statutes 2024 471.476
Bonds, Minn. Statutes 2024 447.35
Certificates of indebtedness, payment, Minn. Statutes 2024 447.345
Certification, Minn. Statutes 2024 275.067
Detachment of territory, Minn. Statutes 2024 447.38
Exemptions, Minn. Statutes 2024 447.31
Generally, Minn. Statutes 2024 447.33, 447.34
Notice, Minn. Statutes 2024 275.065
Hospitals, exemption, Minn. Const. art 10 s 1
Housing and redevelopment authorities
Certification, Minn. Statutes 2024 275.067
Exemption agreements, Minn. Statutes 2024 469.012
Exemptions, Minn. Statutes 2024 272.02, 272.026, 272.06
Notice, Minn. Statutes 2024 275.065
Payments in lieu of taxes, Minn. Statutes 2024 469.042
Redevelopment areas, Minn. Statutes 2024 469.033
Housing Finance Agency, exemptions, Minn. Statutes 2024 462A.19
Housing improvement areas, special service districts, levy limits, exemption, Minn. Statutes 2024 428A.14
Housing projects, exemption, Minn. Statutes 2024 469.012
Housing with services establishments, elderly assisted living facility property, exemption, Minn. Statutes 2024 272.02
Imposition of tax, see Taxable property under this topic
In lieu taxes, cooperative power associations, Minn. Statutes 2024 273.41
Increases, phasing in, abatement authority, Minn. Statutes 2024 469.1813
Independent School District 625 (Saint Paul)
Desegregation levy, Minn. Statutes 2024 126C.43
Joint property tax advisory committee, Minn. Statutes 2024 383A.75
Retirees' health benefits, Minn. Statutes 2024 126C.41
Saint Paul Teachers Retirement Fund Association contributions, Minn. Statutes 2024 126C.41
Independent School District 709 (Duluth), desegregation levy, Minn. Statutes 2024 126C.43
Indian reservations, housing projects, exemptions, Minn. Statutes 2024 272.02, 469.040
Indian tribe property, exemptions, Minn. Statutes 2024 272.02
Industrial development districts, Minn. Statutes 2024 272.02, 469.155
Injunctions
Delinquent taxes, Minn. Statutes 2024 277.21
Excess levies, Minn. Statutes 2024 275.26
Interest
Abatement, reductions, or refunds, orders, Minn. Statutes 2024 270C.86
Abatement authority, generally, Minn. Statutes 2024 469.1813
Collection, Minn. Statutes 2024 276.02
Defined as taxes, Minn. Statutes 2024 272.58
Delinquent personal property taxes, Minn. Statutes 2024 277.15, 277.17
Delinquent taxes
Composite judgments, Minn. Statutes 2024 279.03, 279.37
Confessions of judgment, Minn. Statutes 2024 279.37
Generally, Minn. Statutes 2024 279.03
Judgments, Minn. Statutes 2024 279.18
Prevailing law, Minn. Statutes 2024 279.04
Reinvestment, Minn. Statutes 2024 280.385
Waivers, Minn. Statutes 2024 279.37
Watershed district charges and rates, Minn. Statutes 2024 444.075
Distribution, Minn. Statutes 2024 276.131
Excessive claims, Minn. Statutes 2024 289A.55
Homestead benefits improperly allowed, Minn. Statutes 2024 273.124, 290A.25
Judgments for defenses or objections, Minn. Statutes 2024 278.08, 278.10
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02
Refunds, Minn. Statutes 2024 289A.56
Revenues, distribution, Minn. Statutes 2024 276.11, 276.111
Unpaid taxes, Minn. Statutes 2024 272.08
Intermediate School District (South Metro), exemptions, Minn. Statutes 2024 136D.43
Intermediate School District 287 (Hennepin County)
Bond payments, Minn. Statutes 2024 136D.281
Exemptions, Minn. Statutes 2024 136D.23
Intermediate School District 916 (Northeast Metro)
Bond payments, Minn. Statutes 2024 136D.741
Exemptions, Minn. Statutes 2024 136D.74
Intermediate School District 917 (Dakota County)
Bond payments, Minn. Statutes 2024 136D.88
Exemptions, Minn. Statutes 2024 136D.83
Iron Range cities
Semitaconite tax revenues, distribution, effect, Minn. Statutes 2024 298.39
Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2024 298.28
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2024 471.75
Iron Range counties
Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2024 298.28
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Iron Range school districts
Certificates of indebtedness, Minn. Statutes 2024 471.75
Semitaconite tax revenues, distribution, effect, Minn. Statutes 2024 298.39
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2024 471.75
Iron Range towns
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2024 471.75
Itasca County
Juvenile detention center, Minn. Statutes 2024 383C.42
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Job opportunity building zones, exemptions, Minn. Statutes 2024 272.02
Judgments
Appeals, Minn. Statutes 2024 279.21
Applications for, Minn. Statutes 2024 279.19
Cancellation, Minn. Statutes 2024 279.33, 279.34
Certified copies, Minn. Statutes 2024 279.23
Conclusiveness, Minn. Statutes 2024 279.14
Contents, Minn. Statutes 2024 279.18
Costs and disbursements, Minn. Statutes 2024 279.18
County auditors, duties, Minn. Statutes 2024 279.34, 279.37
County boards, duties, Minn. Statutes 2024 279.34, 279.37
Court administrators, duties, Minn. Statutes 2024 279.16, 279.20
Defenses or objections, Minn. Statutes 2024 278.05 to 278.10, 278.12, 278.13
Delinquent personal property taxes, Minn. Statutes 2024 277.14 to 277.16, 277.20, 277.21
Delinquent taxes
Generally, Minn. Statutes 2024 279.19
Lands erroneously returned as improved, reinstated taxes, Minn. Statutes 2024 283.11
Property tax statements, failure to mail, effect, Minn. Statutes 2024 276.04
Vacating judgment, Minn. Statutes 2024 279.22
Entry, Minn. Statutes 2024 279.16
Form, Minn. Statutes 2024 279.16, 279.18
Interest, Minn. Statutes 2024 279.18
Judgments in rem, Minn. Statutes 2024 279.37
Lawsuits and trials, Minn. Statutes 2024 279.17
Net tax capacity, not bar to defense, Minn. Statutes 2024 270C.928
Regularity and validity, Minn. Statutes 2024 279.091, 279.16
Satisfaction, Minn. Statutes 2024 279.37
Tax liens, Minn. Statutes 2024 272.43
Vacating, Minn. Statutes 2024 279.22, 279.25
Void assessments or levies, Minn. Statutes 2024 283.05
Voiding, Minn. Statutes 2024 279.14, 279.34
Jurisdiction
Delinquent taxes, defects, Minn. Statutes 2024 279.14
Small Claims Division, Minn. Statutes 2024 271.21
Tax Court, generally, Minn. Statutes 2024 271.01
Koochiching County
Juvenile detention center, Minn. Statutes 2024 383C.42
Voyageurs National Park, reimbursement for lost taxes, Minn. Statutes 2024 84B.07, 84B.09
Lake conservation districts, Minn. Statutes 2024 103B.691
Lake County
East Lake County Medical Clinic District, Minn. Statutes 2024 275.065 to 275.067
Juvenile detention center, Minn. Statutes 2024 383C.42
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Lake improvement districts
Financing, Minn. Statutes 2024 103B.555
Levies for, tax notices, contents, Minn. Statutes 2024 275.065, 276.04
Operating costs, Minn. Statutes 2024 275.70
State aid for lake improvements, Minn. Statutes 2024 103F.805
Water surface use ordinance, Minn. Statutes 2024 86B.205
Lands erroneously returned as improved, tax-forfeited land sales, Minn. Statutes 2024 283.09, 283.11
Lawsuits
Attorney general, duties, Minn. Statutes 2024 272.58
Collection, Minn. Statutes 2024 272.30, 272.58
Delinquent personal property taxes, Minn. Statutes 2024 277.21
Excess levies, Minn. Statutes 2024 275.26
Judgments, Minn. Statutes 2024 279.17
Occupants, tenants or persons with interest, payments by, recovery, Minn. Statutes 2024 272.45
Revenue distribution, interest due, Minn. Statutes 2024 276.11, 276.111
Venue, Minn. Statutes 2024 289A.63
Levies, generally
Additional levies, see same under this topic
Census requirements, Minn. Statutes 2024 275.62
Certification requirements, Minn. Statutes 2024 275.065, 275.07
County auditors, duties, Minn. Statutes 2024 275.065
Defined, Minn. Statutes 2024 276A.01, 473F.02
Excess levies, see same under this topic
Failure to certify, Minn. Statutes 2024 275.065
Final levies, adoption requirements, Minn. Statutes 2024 275.065
Limits, see Levy limits under this topic
Market value, Minn. Statutes 2024 275.61
Mill rate levy limits, Minn. Statutes 2024 275.011
Omissions and errors, correction
Excess levies, Minn. Statutes 2024 275.065
Generally, Minn. Statutes 2024 275.075
Special levies, Minn. Statutes 2024 275.70
Township levies, recording errors by county auditors, Minn. Statutes 2024 275.077
Overlapping jurisdictions, procedures, Minn. Statutes 2024 275.065
Presumptions, legality, Minn. Statutes 2024 272.06
Public meetings, Minn. Statutes 2024 275.065
Recertification due to unallotment, Minn. Statutes 2024 275.07
Reductions, Minn. Statutes 2024 275.07
Special laws, Minn. Statutes 2024 275.011, 275.092
Specific amounts, Minn. Statutes 2024 275.01
State levy for bonded debt, Minn. Statutes 2024 275.02
Taxing authorities, duties, Minn. Statutes 2024 275.065
Levies for collection or payment
Generally, Minn. Statutes 2024 277.21
Manufactured homes, Minn. Statutes 2024 277.17, 277.21
Tax liens, enforcement, Minn. Statutes 2024 277.20
Levy aid base, defined, Minn. Statutes 2024 275.70
Levy limits
Adjusted levy limit base, calculation, Minn. Statutes 2024 275.71, 275.74
Adjustments, Minn. Statutes 2024 275.72
Base, calculation, Minn. Statutes 2024 275.71, 275.74
Definitions, Minn. Statutes 2024 275.70
Determination by Revenue Department, Minn. Statutes 2024 275.74
Excess levies, see same under this topic
Generally, Minn. Statutes 2024 275.70 to 275.74
Local governmental units, base calculation, Minn. Statutes 2024 275.71, 275.74
Market value, defined, Minn. Statutes 2024 273.032
Mill rate levy limits, Minn. Statutes 2024 275.011
School districts, community education, Minn. Statutes 2024 124D.20
Specific taxing authorities, see specific entries under this topic
Limited equity cooperatives (apartments), Minn. Statutes 2024 273.11
Local governments
Additional levies, approval by referendum, Minn. Statutes 2024 275.73
Armories, Minn. Statutes 2024 193.145
Certification, Minn. Statutes 2024 275.067
Cooperation and combination plans, effect on tax rates, Minn. Statutes 2024 465.82
Dam safety loan payments, Minn. Statutes 2024 103G.511
Levy limits
Adjustment for consolidation and annexation, Minn. Statutes 2024 275.72
Exemption, local government aid reduction offset, Minn. Statutes 2024 275.75
Generally, Minn. Statutes 2024 275.71
Local government employees' group insurance, levies for, Minn. Statutes 2024 471.61
State regulation, Minn. Statutes 2024 275.74
Library construction, Minn. Statutes 2024 134.41
Library services, Minn. Statutes 2024 134.07
Notice, Minn. Statutes 2024 275.065
Park districts, Minn. Statutes 2024 398.16
Proposed levies, reports about, Minn. Statutes 2024 275.74
Public libraries, Minn. Statutes 2024 134.12
Rates, maximum, exceeding, Minn. Statutes 2024 273.1102
Reduction or abatement by county boards, Minn. Statutes 2024 375.192
Special levies, Minn. Statutes 2024 275.74
Tax sharing agreements, major new airport development area, Minn. Statutes 2024 473.64
Tort judgments, payment, Minn. Statutes 2024 466.09
Waste disposal systems, construction, Minn. Statutes 2024 115.46, 115.50
Western Lake Superior Sanitary District payments, Minn. Statutes 2024 458D.11
Local water management, Minn. Statutes 2024 103B.325
Mahnomen County, City, and Independent School District, Shooting Star Casino trust conversion, Minn. Statutes 2024 477A.31
Major indicators to evaluate tax legislation, Minn. Statutes 2024 270C.991
Manufactured homes, see Property taxes under MANUFACTURED HOMES
Market value, see specific index headings
Martin County, electric utility peaking facility, exemption, Minn. Statutes 2024 272.02
Meetings
Assessment or equalization, Minn. Statutes 2024 270C.922, 270C.923
Generally, Minn. Statutes 2024 275.065
Net tax capacity, Minn. Statutes 2024 127A.48, 270C.921 to 270C.924, 270C.927
Unmined iron ore, assessments, Minn. Statutes 2024 273.1104
Metropolitan agricultural preserves
Deferred assessments, payment, Minn. Statutes 2024 473H.18
Deferred taxes, Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Early termination, death of owner, additional taxes, Minn. Statutes 2024 473H.09
Generally, Minn. Statutes 2024 473H.10
Metropolitan agricultural preserve reduction credit, Minn. Statutes 2024 273.1392, 273.1393
Tax increment financing, original net tax capacity, certification, Minn. Statutes 2024 469.176, 469.177
Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2024 473H.18
Metropolitan Airports Commission
Additional taxes, Minn. Statutes 2024 473.667
Amount, Minn. Statutes 2024 473.661
Assessment, Minn. Statutes 2024 473.661
Bonds (public debt), Minn. Statutes 2024 473.665
Certification, Minn. Statutes 2024 275.065, 275.067
City airports, conversion to metropolitan airports system, payments, Minn. Statutes 2024 473.621
Collection, Minn. Statutes 2024 473.661
Debt service fund deficiencies, Minn. Statutes 2024 473.667
Emergency management, local organization, Minn. Statutes 2024 12.26
Exemption, Minn. Statutes 2024 473.608
General obligation revenue bonds, Minn. Statutes 2024 473.667
Generally, Minn. Statutes 2024 275.065
Levy limits, Minn. Statutes 2024 473.661, 473.671
Metropolitan area levy, Minn. Statutes 2024 473.672
Metropolitan area cities
Comprehensive municipal plans, costs, Minn. Statutes 2024 473.87
Rates, Minn. Statutes 2024 473F.08
Metropolitan area counties
Comprehensive municipal plans, costs, Minn. Statutes 2024 473.87
Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2024 473.811
Metropolitan area school districts, capital improvement programs, Minn. Statutes 2024 473.87
Metropolitan area towns
Comprehensive municipal plans, costs, Minn. Statutes 2024 473.87
Rates, Minn. Statutes 2024 473F.08
Metropolitan Council
Ad valorem levies, Minn. Statutes 2024 473.13
Apportionment, Minn. Statutes 2024 270.12
Bonds, repayment, Minn. Statutes 2024 473.39, 473.436, 473.446
Certificates of indebtedness, repayment, Minn. Statutes 2024 473.39, 473.436, 473.446
Certification, Minn. Statutes 2024 275.065, 275.067, 473.167, 473.249
Exemptions, Minn. Statutes 2024 473.448, 473.545
Generally, Minn. Statutes 2024 275.065, 473.249
Housing and redevelopment projects, funds for, Minn. Statutes 2024 473.201, 473.249
Housing bond credit enhancement program bonds, debt service, Minn. Statutes 2024 473.197
Levy limits, Minn. Statutes 2024 473.249, 473.446
Livable communities demonstration account, funds for, Minn. Statutes 2024 473.253
Loans, repayment, Minn. Statutes 2024 473.436, 473.446
Local housing incentives account, funds for, Minn. Statutes 2024 473.254
Metropolitan livable communities tax base revitalization account, funds for, Minn. Statutes 2024 473.252
Public safety radio communication system, bond payments, Minn. Statutes 2024 403.32
Refunds, outstanding obligations of former transit agencies, Minn. Statutes 2024 473.39, 473.446
Regional recreational open space system, Minn. Statutes 2024 473.325, 473.341
Short-term debt, payment, Minn. Statutes 2024 473.132
Tax base revitalization account, funds for, Minn. Statutes 2024 473.252
Tax rates and dollar amounts, review by metropolitan government commission, Minn. Statutes 2024 473.246
Total market valuation, Minn. Statutes 2024 473.249, 473.252, 473.253
Transit capital improvement program bonds, Minn. Statutes 2024 473.39
Transit tax levies, Minn. Statutes 2024 473.446, 473.4461
Wastewater treatment, Minn. Statutes 2024 473.541, 473.547
Metropolitan Mosquito Control Commission
Certification, Minn. Statutes 2024 275.065, 275.067, 473.711
Generally, Minn. Statutes 2024 275.065, 473.711
Levies, apportionment, Minn. Statutes 2024 270.12
Metropolitan Sports Facilities Commission, exemption, Minn. Statutes 2024 473.556
Military service, homesteads, Minn. Statutes 2024 273.124
Mill rate levy limits, Minn. Statutes 2024 275.011
Mineral lands
Liens, Minn. Statutes 2024 272.31
Severed mineral interests, see same under this topic
Minneapolis
Emergency management, local organization, limitation, Minn. Statutes 2024 12.26
Employees transferred to county, retirement benefits, Minn. Statutes 2024 261.004
Notice, Minn. Statutes 2024 275.065
Minneapolis-Saint Paul International Airport, Minn. Statutes 2024 473.626, 473.627
Minnesota Comprehensive Health Association, exemption, Minn. Statutes 2024 62E.10, 272.02
Minnesota Insurance Guaranty Association, Minn. Statutes 2024 60C.17
Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2024 160.281
Minnesota Zoological Garden, bonds, Minn. Statutes 2024 85A.05
Minnetonka, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Minnetonka Beach, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Minnetrista, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Model homes, modular homes, exemption, Minn. Statutes 2024 272.02
Modular homes, model homes, exemption, Minn. Statutes 2024 272.02
Morrison County Rural Development Financing Authority, Minn. Statutes 2024 275.065 to 275.067
Mound, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Mower County, electric utility peaking facility, exemption, Minn. Statutes 2024 272.02
Municipal gas agencies, Minn. Statutes 2024 453A.04
Municipal power agencies, Minn. Statutes 2024 453.54
Natural disasters or emergencies, damage caused by
Disaster credit, Minn. Statutes 2024 273.1392, 273.1393, 276.04
Levies for, Minn. Statutes 2024 275.065, 275.74
Property tax relief
Abatements, county board duties, Minn. Statutes 2024 273.1233
Agricultural homesteads, Minn. Statutes 2024 273.124
Definitions, Minn. Statutes 2024 273.1231
Disaster credit, Minn. Statutes 2024 273.1234, 273.1235
Generally, Minn. Statutes 2024 273.1231 to 273.1235
Reimbursements to taxing jurisdiction, Minn. Statutes 2024 273.1233, 273.1234, 273.1235
Tax assessments, Minn. Statutes 2024 273.1232
Valuation exclusion, Minn. Statutes 2024 273.11
Net property taxes
Calculation, credits, order of priority, Minn. Statutes 2024 273.1393
County treasurer, duties, Minn. Statutes 2024 290A.03
Exclusions, Minn. Statutes 2024 290A.03
Net tax capacity
Appeals, Minn. Statutes 2024 127A.48, 270C.924 to 270C.928, 272.161
Changes, county assessors, duties, Minn. Statutes 2024 273.061
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
Defenses, orders or judgments not barred, Minn. Statutes 2024 270C.928
Definitions, Minn. Statutes 2024 273.13, 276A.01, 473F.02
Determination, Minn. Statutes 2024 270C.928, 272.16 to 272.162
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2024 273.124
Local assessors' findings, prima facie correct, Minn. Statutes 2024 270C.924
Metropolitan area, Minn. Statutes 2024 473F.001 to 473F.13
Multiple dwellings owned by charitable corporations or cooperative associations, Minn. Statutes 2024 273.124
Orders, Minn. Statutes 2024 270C.924 to 270C.928
Powerline credit, effect, Minn. Statutes 2024 273.425
Reduction, undervalued or erroneously classified property, Minn. Statutes 2024 273.02
School districts, see same under this topic
Taconite assistance areas, Minn. Statutes 2024 276A.01 to 276A.09
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Nonferrous mining property, exemption, Minn. Statutes 2024 272.02
Nongame wildlife checkoff, Minn. Statutes 2024 290.431
Notations, electronic, Minn. Statutes 2024 272.122
Notices about, see Tax notices under this topic
Nurseries, Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Nursing facilities, medical assistance, external fixed costs, Minn. Statutes 2024 256R.25
Nursing homes, treatment
Exemption, Minn. Statutes 2024 272.02
Medical assistance rate determination, Minn. Statutes 2024 256B.431
Scope of property, Minn. Statutes 2024 256R.02
Oil and gas lands, ownership separate from surface lands, Minn. Statutes 2024 272.04
Open Space Property Tax Law
Generally, Minn. Statutes 2024 273.112
Qualifying property, Minn. Statutes 2024 469.176, 469.177
Orders
Generally, Minn. Statutes 2024 270C.86
Net tax capacity, Minn. Statutes 2024 270C.924 to 270C.928
Signatures, Minn. Statutes 2024 270C.88
Writing, Minn. Statutes 2024 270C.88
Orono, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Overpayment of refunds
Interest, Minn. Statutes 2024 278.08
Petitions for defenses or objections, judgments, Minn. Statutes 2024 278.12
Overpayment of taxes
Date of occurrence, Minn. Statutes 2024 278.08
Exception, Minn. Statutes 2024 276.19
Interest judgments, Minn. Statutes 2024 278.08, 278.10
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Notice, Minn. Statutes 2024 276.19
Refunds, Minn. Statutes 2024 278.08, 278.12, 278.14
Park districts, Minn. Statutes 2024 275.065, 275.067
Park Rapids, wastewater treatment facility, exemption, Minn. Statutes 2024 272.02
Park trailers, Minn. Statutes 2024 168.012, 290A.03
Payment
Abstracts, Minn. Statutes 2024 276.09
Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Appeals, Minn. Statutes 2024 271.09
Apportionment, Minn. Statutes 2024 279.37
Armed forces members, active service, exception, Minn. Statutes 2024 279.01
Before judgment, Minn. Statutes 2024 279.25
Before tax-forfeited land sales, Minn. Statutes 2024 272.68, 283.01
Border city zones, ineligible businesses, recapture of reductions, Minn. Statutes 2024 469.171
Certificates of payment in lieu of refund, use, Minn. Statutes 2024 278.12
Conflict of laws, Minn. Statutes 2024 279.04
Congressional medal of honor recipients, payment by state, Minn. Statutes 2024 273.118
Cooperative power associations, payments in lieu of, Minn. Statutes 2024 273.41
Credit card transactions, Minn. Statutes 2024 276.02
Credits, see same under this topic
Default, Minn. Statutes 2024 279.37
Defined as lawful purpose, Minn. Statutes 2024 349.12
Delinquent personal property taxes, Minn. Statutes 2024 277.01, 277.16, 277.17, 277.21 to 277.23
Delinquent taxes
Before judgment, Minn. Statutes 2024 278.06
Conveyances, Minn. Statutes 2024 272.12, 272.14
Inverse order, Minn. Statutes 2024 280.39
Method of payment, Minn. Statutes 2024 279.025, 279.37
Real estate tax judgment sale redemption, see Payments under REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Senior citizens' property tax deferral program, payment by state, Minn. Statutes 2024 290B.04, 290B.07, 290B.09
Dishonored checks, charges, Minn. Statutes 2024 276.02
Divided parcels, requirement for conveyance, Minn. Statutes 2024 272.121
Down payment, Minn. Statutes 2024 279.37
Due dates, Minn. Statutes 2024 277.01, 279.01
Economic development property subject to tax abatement, Minn. Statutes 2024 469.1815
Eminent domain proceedings, Minn. Statutes 2024 117.135
Extended due dates, Minn. Statutes 2024 279.01
Failure to pay, penalties, Minn. Statutes 2024 289A.60, 289A.63
Forms of payment, Minn. Statutes 2024 276.02
Housing and redevelopment authorities, payments in lieu of taxes, Minn. Statutes 2024 272.68
Installment payments
Manufactured homes, Minn. Statutes 2024 273.125
Penalties (monetary), Minn. Statutes 2024 279.01, 279.37
Levies, Minn. Statutes 2024 277.17, 277.20, 277.21
Lienholders, payments by, added to lien, Minn. Statutes 2024 272.44
Manufactured homes, Minn. Statutes 2024 273.125
Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2024 160.281
Mortgagees, payments by, notice, Minn. Statutes 2024 272.435
Occupants, tenants or persons with interest, payments by, Minn. Statutes 2024 272.45
Orders, Minn. Statutes 2024 276.08
Overpayment of taxes, see same under this topic
Partial payments, affidavits, Minn. Statutes 2024 279.01
Pending petitions for defenses or objections, Minn. Statutes 2024 278.03, 278.11
Property taxes payable, Minn. Statutes 2024 290A.03
Real property acquired by state or local governments, Minn. Statutes 2024 272.68
Receipts (documents), Minn. Statutes 2024 276.05, 276.07, 276.11
Receipts (revenues), see Revenues under this topic
Relief, see Property tax relief under this topic
Removal of structures, timber, or minerals, Minn. Statutes 2024 272.38 to 272.40
State lands, canceled sales, Minn. Statutes 2024 92.72
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2024 272.01
Taxes paid twice, refunds, Minn. Statutes 2024 283.06
Timely payments, mailing, Minn. Statutes 2024 276.017
Undivided interest in property, Minn. Statutes 2024 276.07
U.S. Postal Service postmark or registration mark, proof of timely payment, Minn. Statutes 2024 276.017
Vendors of conveyances, payments by, notice, Minn. Statutes 2024 272.435
Penalties (monetary)
Abatement, Minn. Statutes 2024 270C.86, 279.01
Abatement authority, generally, Minn. Statutes 2024 469.1813
Accrual, Minn. Statutes 2024 279.01
Aggregate statements, Minn. Statutes 2024 279.01
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
Collection, generally, Minn. Statutes 2024 276.02, 289A.60
Conflict of laws, Minn. Statutes 2024 279.01
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2024 273.124
County treasurers, powers, Minn. Statutes 2024 279.01
Defined as taxes, Minn. Statutes 2024 272.58
Delinquent taxes
Generally, Minn. Statutes 2024 277.01, 279.01, 279.02
Interest, Minn. Statutes 2024 277.15
Manufactured homes, Minn. Statutes 2024 273.125, 277.17
Property subject to levy, refusal or failure to surrender, Minn. Statutes 2024 277.21
Reinvestment, Minn. Statutes 2024 280.385
Towns, special assessments, Minn. Statutes 2024 365.181
Watershed district charges and rates, Minn. Statutes 2024 444.075
Distribution, Minn. Statutes 2024 276.131
Generally, Minn. Statutes 2024 289A.60
Homestead benefits improperly allowed, Minn. Statutes 2024 273.124, 290A.25
Interest, judgments for defenses or objections, Minn. Statutes 2024 278.08, 278.10
Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2024 273.124
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2024 273.124
Prevailing law, Minn. Statutes 2024 279.04
Rate, Minn. Statutes 2024 279.01
Senior citizens' property tax deferral program violations, Minn. Statutes 2024 290B.04
Tax statements, liability for omitted penalties, Minn. Statutes 2024 279.02
People mover, exemption, Minn. Statutes 2024 272.02, 469.127
Personal property taxes
Assessment books, Minn. Statutes 2024 273.03, 273.66
Assessments
Abstracts, Minn. Statutes 2024 273.061
County assessors, duties, Minn. Statutes 2024 273.062
Determination by Revenue Department, Minn. Statutes 2024 273.33, 273.37
Equalization procedures, Minn. Statutes 2024 274.17
Legality, presumption, Minn. Statutes 2024 272.06
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Records, Minn. Statutes 2024 273.061, 273.062
Reduction, Minn. Statutes 2024 274.01, 274.09
Requirements, generally, Minn. Statutes 2024 273.01
Values finalized, Minn. Statutes 2024 274.175
Collection
Attorney general, duties, Minn. Statutes 2024 272.58
Delinquent taxes, Minn. Statutes 2024 277.17, 277.21 to 277.24
Levies, Minn. Statutes 2024 277.17, 277.20, 277.21
Manufactured homes, Minn. Statutes 2024 273.125
Right of collection, Minn. Statutes 2024 272.10
Confession of judgment, delinquent taxes, Minn. Statutes 2024 277.23
Confiscation of property, Minn. Statutes 2024 277.21
Construction camp equipment, Minn. Statutes 2024 168.012
Cooperative power associations, Minn. Statutes 2024 273.38, 273.41
Counties, forest development, Minn. Statutes 2024 282.38
County assessors, duties, Minn. Statutes 2024 273.062
Definitions, Minn. Statutes 2024 272.03, 276A.01
Delinquent, see Delinquent personal property taxes under this topic
Discovery, omitted property, Minn. Statutes 2024 273.65
Elevators on railroad property, Minn. Statutes 2024 273.32
Exemptions
Camp meeting associations, Minn. Statutes 2024 315.42
Electric generating facilities, Minn. Statutes 2024 272.02
Indian tribe property, medical clinic, Minn. Statutes 2024 272.02
Industrial development districts, Minn. Statutes 2024 469.155
Job opportunity building zones, Minn. Statutes 2024 272.02
Minnesota Comprehensive Health Association, Minn. Statutes 2024 62E.10, 272.02
Municipal airports, Minn. Statutes 2024 272.01
Municipally owned utilities, Minn. Statutes 2024 272.02
Nonferrous mining property, Minn. Statutes 2024 272.02
Railroad wye connections, Minn. Statutes 2024 272.02
State property, master lease program, Minn. Statutes 2024 16A.85
Express companies, Minn. Statutes 2024 273.33
Gas companies, Minn. Statutes 2024 273.35
Grievances, see Defenses or objections under this topic
Housing projects, exemption, Minn. Statutes 2024 469.012
In lieu taxes, cooperative power associations, Minn. Statutes 2024 273.41
Industrial development districts, Minn. Statutes 2024 469.155
Injunctions, Minn. Statutes 2024 277.21
Interest, Minn. Statutes 2024 273.02, 276.02
Legality, presumption, Minn. Statutes 2024 272.06
Levies for collection or payment, Minn. Statutes 2024 277.20, 277.21
Manufactured homes, Minn. Statutes 2024 273.125, 277.17, 277.21, 277.23
Net tax capacity
Metropolitan area, Minn. Statutes 2024 473F.001 to 473F.13
Taconite assistance areas, Minn. Statutes 2024 276A.01 to 276A.09
Omitted or undervalued property, tax lists
Correction, Minn. Statutes 2024 274.08, 274.09
County auditors, duties, Minn. Statutes 2024 273.02, 274.08, 274.09
Examiners, Minn. Statutes 2024 274.10 to 274.12
Listing by appeal and equalization boards, Minn. Statutes 2024 274.01
Listing by persons sick or absent, Minn. Statutes 2024 274.07
Reports about, Minn. Statutes 2024 274.10
Tax liens, Minn. Statutes 2024 274.11
Value, county assessors, duties, Minn. Statutes 2024 270C.89
Payment
Due dates, Minn. Statutes 2024 277.01
Levies, Minn. Statutes 2024 277.17, 277.20, 277.21
Timely payments, mailing, Minn. Statutes 2024 276.017
Penalties (monetary), distribution, Minn. Statutes 2024 276.131
Pipeline companies, Minn. Statutes 2024 273.33
Place of listing
Determination, Minn. Statutes 2024 273.48
Generally, Minn. Statutes 2024 273.26
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Power companies, Minn. Statutes 2024 272.027, 273.36, 273.37
Power lines, Minn. Statutes 2024 272.37, 273.36, 273.37
Records and record keeping, disposition by court administrators, Minn. Statutes 2024 485.13
Refunds
Certificates in lieu of refund, Minn. Statutes 2024 278.12
Delinquent taxes, Minn. Statutes 2024 277.22
Generally, Minn. Statutes 2024 276.19
School district property, Minn. Statutes 2024 273.10
Sectional structures, tax statements, Minn. Statutes 2024 276.04
Stage companies, Minn. Statutes 2024 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2024 273.43
Tax judgment sales, Minn. Statutes 2024 277.21
Tax liability, Minn. Statutes 2024 272.01, 277.21
Tax liens
Discharge, tax judgment sale certificate, effect, Minn. Statutes 2024 270C.7105
Exempt property, Minn. Statutes 2024 270C.63
Filing, Minn. Statutes 2024 272.481, 277.20, 357.18
Generally, Minn. Statutes 2024 277.20
Judgments against real property, Minn. Statutes 2024 277.14, 277.20
Omitted or undervalued property, Minn. Statutes 2024 274.11
Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2024 272.01
Tax lists
Abstracts, Minn. Statutes 2024 274.16
City assessors, duties, Minn. Statutes 2024 273.062
Copies to persons assessed, Minn. Statutes 2024 273.68
County assessors, duties, Minn. Statutes 2024 273.062
Custody of lists, Minn. Statutes 2024 276.01
Destruction, Minn. Statutes 2024 273.50
Determination by Revenue Department, Minn. Statutes 2024 273.33
Disposition, Minn. Statutes 2024 485.23
Failure to list, Minn. Statutes 2024 273.65, 273.67, 273.68
Listing, Minn. Statutes 2024 273.01, 273.062
Oaths, Minn. Statutes 2024 273.65
Owner absent or sick, Minn. Statutes 2024 273.66, 273.67
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Property petitioned for review, exclusion, Minn. Statutes 2024 278.04
Ramsey County, Minn. Statutes 2024 274.16
Refusal to list, notation, Minn. Statutes 2024 273.67
Verified statements of eligible property, Minn. Statutes 2024 273.25
Tax notices
County treasurers, duties, Minn. Statutes 2024 277.20, 277.21
Form, Minn. Statutes 2024 277.17
Taxpayers
Affidavits of absence, listing of property, Minn. Statutes 2024 274.07
Confession of judgment, Minn. Statutes 2024 277.23
Consent, tax judgment sales, Minn. Statutes 2024 277.21
Defined as owner responsible for tax payments, Minn. Statutes 2024 276.04
Grievances, assessment or classification, Minn. Statutes 2024 274.13
Liability, Minn. Statutes 2024 272.01, 277.21
Statements of exemption, filing, Minn. Statutes 2024 272.025
Transportation companies, Minn. Statutes 2024 273.33
Travel trailers, Minn. Statutes 2024 168.012
Utility companies, reports, Minn. Statutes 2024 273.371
Violations and penalties, taxpayer statements of exemption, loss of exemption, Minn. Statutes 2024 272.025
Warehouses on railroad property, Minn. Statutes 2024 273.32
Warrants (payment), exception, Minn. Statutes 2024 276.19
Water companies, Minn. Statutes 2024 273.35
Wind energy conversion systems, Minn. Statutes 2024 273.37
Petitions, see Defenses or objections under this topic
Policy of state
Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Delinquent taxes, Minn. Statutes 2024 279.001
Open Space Property Tax Law, Minn. Statutes 2024 273.112
Severed mineral interests, Minn. Statutes 2024 272.039
Polo grounds, Open Space Property Tax Law, Minn. Statutes 2024 273.112
Port authorities, Minn. Statutes 2024 275.065, 275.067, 469.053
Power line credit
Generally, Minn. Statutes 2024 273.42, 273.425
Net property taxes, calculation, Minn. Statutes 2024 273.1393
Revenues, apportionment, Minn. Statutes 2024 127A.34, 127A.45
Tax assessments abstracts, Minn. Statutes 2024 270C.89
Value, county assessors, duties, Minn. Statutes 2024 270C.89
Power plants, market value, sliding scale exclusion, Minn. Statutes 2024 272.0211
Presumptions
Assessments and levies, legality, Minn. Statutes 2024 272.06
Judgments, regularity and validity, Minn. Statutes 2024 279.16
Principles of taxation, Minn. Statutes 2024 270C.991
Proceeds, see Revenues under this topic
Property Tax Refund Act, definitions, Minn. Statutes 2024 290A.03 to 290A.05
Property tax relief
Aids and credits, generally, Minn. Statutes 2024 273.1392, 276.04
Local government aid, generally, Minn. Statutes 2024 477A.011 to 477A.03
Natural disasters or emergencies, see Natural disasters or emergencies, damage caused by under this topic
Taconite and iron ore areas, see Taconite homestead credit under this topic
Tax credits, see Credits under this topic
Property tax statements
Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2024 17.117
Charitable corporations, separate statements, Minn. Statutes 2024 273.124
Conservation tax credit, Minn. Statutes 2024 273.119
Contamination taxes, Minn. Statutes 2024 270.96
Contents, Minn. Statutes 2024 276.04, 290A.14
Cooperative associations, separate statements, Minn. Statutes 2024 273.124
Copies, Minn. Statutes 2024 272.435, 290A.14, 290B.04
County budget hearings, notice included, Minn. Statutes 2024 276.04
County treasurers, duties, Minn. Statutes 2024 276.04, 276.06, 290A.10, 290A.14
Deductions, refunds, homestead classification, Minn. Statutes 2024 290A.03
Delinquent taxes, Minn. Statutes 2024 279.02, 290A.10, 290A.14
Dollar amounts, adjustments, Minn. Statutes 2024 276.04
Farm workers, restricted drivers' licenses, application requirements, Minn. Statutes 2024 171.041
Form, Minn. Statutes 2024 276.04, 290A.14
Homestead benefits improperly allowed, separate listing, Minn. Statutes 2024 273.124
Leasehold cooperative tenants, refunds, Minn. Statutes 2024 290A.091
Local rates, statement of apportionment, Minn. Statutes 2024 276.06
Mailing and printing, Minn. Statutes 2024 276.04
Mailing information, recording, Minn. Statutes 2024 507.092
Refund claims, filing, Minn. Statutes 2024 290A.10
Senior citizens' property tax deferral program, Minn. Statutes 2024 290A.14, 290B.07
Year of tax, designation, Minn. Statutes 2024 275.28
Property taxes payable
Combined household income, Minn. Statutes 2024 290A.05
Generally, Minn. Statutes 2024 290A.03
Refunds, see same under this topic
Proposed property taxes, notices, see Tax notices under this topic
Public Employees Retirement Association, employer contributions, increases, special levies, Minn. Statutes 2024 275.70
Public libraries
Services, Minn. Statutes 2024 134.07
Statutory cities, Minn. Statutes 2024 412.251
Using, Minn. Statutes 2024 134.12
Public purposes, tax levy, Minn. Const. art 10 s 1
Public utilities
Recommended and ordered values, Minn. Statutes 2024 273.3711
Statutory cities, Minn. Statutes 2024 412.251
Pump hoists, Minn. Statutes 2024 168.012
Railroad companies
Counties, authority, Minn. Statutes 2024 375.18
Fire prevention, Minn. Statutes 2024 219.761
Firefighting costs, Minn. Statutes 2024 219.761
Land stock, Minn. Statutes 2024 272.22, 272.23
Lands, Minn. Statutes 2024 272.20, 272.21
Operating property reverting to railroad, tax liens, assessments, Minn. Statutes 2024 272.20
Railroad wye connections, exemption, Minn. Statutes 2024 272.02
School districts, postemployment benefits, Minn. Statutes 2024 126C.41
Seaway port authorities, Minn. Statutes 2024 469.053
Taxability in litigation, Minn. Statutes 2024 272.23
Ramsey County
Appropriations, reduction, Minn. Statutes 2024 383A.47
Assessments, Minn. Statutes 2024 273.052, 383A.05, 383A.07
County assessor, duties, Minn. Statutes 2024 273.052, 383A.33
Elections offices merger, Saint Paul and Ramsey County, Minn. Statutes 2024 383A.62
Generally, Minn. Statutes 2024 383A.03
Joint property tax advisory committee, creation, duties, Minn. Statutes 2024 383A.75
Library services, Minn. Statutes 2024 134.07, 276.04
Medical facility water system, financing for, Minn. Statutes 2024 383A.411
Rates
Adjustments, Minn. Statutes 2024 273.1102, 275.08
Calculation, Minn. Statutes 2024 275.079, 275.28
Classification rates, Minn. Statutes 2024 273.13
Determination by State Board of Equalization, Minn. Statutes 2024 275.01
Filing to receive notice, Minn. Statutes 2024 276.041
Local rates
Adjustments, Minn. Statutes 2024 273.1102, 275.08
Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Computation and certification, Minn. Statutes 2024 275.08
Definitions, Minn. Statutes 2024 275.065, 276A.01, 473F.02
Disparity reduction aids, effect on, Minn. Statutes 2024 275.08
Open Space Property Tax Law, Minn. Statutes 2024 273.112
State general tax, exclusion, Minn. Statutes 2024 275.025
State levy for bonded debt, exclusion, Minn. Statutes 2024 275.02
Statement of apportionment, Minn. Statutes 2024 276.06
Tax lists, Minn. Statutes 2024 275.28
Omitted, undervalued or erroneously classified property, Minn. Statutes 2024 273.02, 273.03
Power lines property, Minn. Statutes 2024 273.42, 273.425
Publication, Minn. Statutes 2024 276.015, 276.04
Railroad companies, Minn. Statutes 2024 272.23
Referendum tax rate, Minn. Statutes 2024 275.08
Schedules and tables, Minn. Statutes 2024 290A.04
State levy for bonded debt, certification by state auditor, Minn. Statutes 2024 275.02
Reassessments
Appeals, Minn. Statutes 2024 270C.95
Board of Equalization, orders, Minn. Statutes 2024 270.12
Duplicate lists, Minn. Statutes 2024 270C.95
Generally, Minn. Statutes 2024 272.11
Requirements, Minn. Statutes 2024 270C.94, 270C.95
Right of reassessment, Minn. Statutes 2024 272.10
Special assessors, Minn. Statutes 2024 270C.94 to 270C.96
Void assessments, Minn. Statutes 2024 283.05
Receipts (documents)
Delinquent personal property taxes, Minn. Statutes 2024 277.16
Generally, Minn. Statutes 2024 276.05
Revenue distribution to taxing districts, Minn. Statutes 2024 276.11
Undivided interests, Minn. Statutes 2024 276.07
Receipts (revenues), see Revenues under this topic
Reciprocity, collection, Minn. Statutes 2024 272.58
Records and record keeping
Counties using unit card ledger system, Minn. Statutes 2024 273.03
Disposition by court administrators, Minn. Statutes 2024 485.13
Payment before judgment, Minn. Statutes 2024 279.25
Real estate tax judgment books, see under COURT ADMINISTRATORS
Safe at Home program participants, Minn. Statutes 2024 13.045
School boards, access to data, Minn. Statutes 2024 123B.09
Recreational facilities and programs (public)
Cities, Minn. Statutes 2024 272.02, 471.191
Counties, Minn. Statutes 2024 471.15
Red Lake Game Preserve
Cancellation, Minn. Statutes 2024 282.223
Revenues, depositing, Minn. Statutes 2024 84A.53
Reductions
Orders for, Minn. Statutes 2024 270C.88
Revenue Department powers, Minn. Statutes 2024 270C.86
Redwood Falls Port Authority Commission, Minn. Statutes 2024 469.0722
Referendum
Ballot question, Minn. Statutes 2024 275.60, 275.61
Special levies, Minn. Statutes 2024 275.70
Refund returns
Amended returns, Minn. Statutes 2024 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2024 270C.20
Disposition, Minn. Statutes 2024 270C.20
Due date, Minn. Statutes 2024 289A.38
False or fraudulent returns, Minn. Statutes 2024 289A.63
Nongame wildlife checkoffs, Minn. Statutes 2024 290.431
State elections campaign account checkoff, Minn. Statutes 2024 10A.31
Refundable tax credits, Minn. Statutes 2024 13.46, 270B.14
Refunds
Additional funding, governor's recommendations, Minn. Statutes 2024 273.13
Administration and compliance, Minn. Statutes 2024 289A.01
Agricultural homesteads, Minn. Statutes 2024 273.124
Amount, property tax statements, Minn. Statutes 2024 276.04
Applied against outstanding delinquent tax liabilities, Minn. Statutes 2024 290A.15
Appropriations for, Minn. Statutes 2024 290A.23
Armed forces members, time, extension, Minn. Statutes 2024 289A.39
Assignments, Minn. Statutes 2024 290A.11
Certificates in lieu of refund, Minn. Statutes 2024 278.12
Checkoffs (donations), Minn. Statutes 2024 10A.31, 290.431
Claimants (refunds), see same under this topic
Claims, excessive claims, penalties, Minn. Statutes 2024 298.75
Combined household income, Minn. Statutes 2024 290A.05
Contamination taxes, subtraction from, Minn. Statutes 2024 270.95
Deductions for, tax notices, Minn. Statutes 2024 275.065
Definitions, Minn. Statutes 2024 13.46, 270A.03, 290A.03
Delinquent personal property taxes, Minn. Statutes 2024 277.22
Delinquent taxes, erroneous payments, Minn. Statutes 2024 272.12
Disclosure, Minn. Statutes 2024 270B.14
Eligibility, proof, Minn. Statutes 2024 290A.09
Excessive claims, interest and penalties, Minn. Statutes 2024 289A.55, 289A.60
Filing, Minn. Statutes 2024 289A.18, 289A.40, 289A.60
Forms, Minn. Statutes 2024 290A.04, 290A.20
Fraudulent claims, monetary penalties, Minn. Statutes 2024 289A.60
Generally, Minn. Statutes 2024 276.19, 290A.04
Giants Ridge Recreation Area, residential property, ineligibility, Minn. Statutes 2024 298.22
Homeowner refunds, information about applicants, disclosure, Minn. Statutes 2024 270B.12
Homestead benefits, Minn. Statutes 2024 273.124, 290A.25
Income, inclusions and exclusions, Minn. Statutes 2024 290A.03
Indian Tribes, refund of tax paid for exempt property, Minn. Statutes 2024 272.02
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2024 290A.15
Instructions, senior deferral program, Minn. Statutes 2024 290B.10
Interest, Minn. Statutes 2024 289A.56
Iron ore not found, Minn. Statutes 2024 273.02
Joint claims, spouses, Minn. Statutes 2024 290A.08
Joint tenants, Minn. Statutes 2024 290A.03
Lands erroneously returned as improved, Minn. Statutes 2024 283.09
Leasehold cooperative tenants, Minn. Statutes 2024 290A.091
Manner of payment, Minn. Statutes 2024 290A.07
Maximum amount, Minn. Statutes 2024 290A.04, 290A.08
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Net tax capacity, reduction, Minn. Statutes 2024 270C.926
Offset to senior citizens' deferrals, Minn. Statutes 2024 290B.04, 290B.06
Overpayment, Minn. Statutes 2024 278.08, 278.12
Penalties, Minn. Statutes 2024 289A.60
Prohibited claims, Minn. Statutes 2024 290A.13
Proof of taxes paid, Minn. Statutes 2024 290A.04, 290A.10
Property Tax Refund Act, Minn. Statutes 2024 290A.01 to 290A.25
Property tax relief, see same under this topic
Property tax statements, see same under this topic
Purpose of law, Minn. Statutes 2024 290A.02
Renters credit, Minn. Statutes 2024 270B.12, 289A.56
Revenue Department, duties, Minn. Statutes 2024 270C.88, 290A.04
Right to receive, not personal to claimant, Minn. Statutes 2024 290A.18
Rulemaking, Minn. Statutes 2024 290A.20
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Statutes of limitations, Minn. Statutes 2024 276.19, 283.10
Tax-forfeited land sales, Minn. Statutes 2024 283.10
Taxes paid twice, Minn. Statutes 2024 283.06
Tenants in common, Minn. Statutes 2024 290A.03
Time of payment, Minn. Statutes 2024 290A.07
Uncashed lapsed warrants or checks, reissuance, Minn. Statutes 2024 270C.347
Void taxes paid by mortgagee, Minn. Statutes 2024 283.05
Warrants, lapse of credit, Minn. Statutes 2024 290A.18
Regional development commissions
Certification, Minn. Statutes 2024 275.067
Generally, Minn. Statutes 2024 462.396, 462.397
Notice, Minn. Statutes 2024 275.065 to 275.067
Regional library systems
Aid, Minn. Statutes 2024 134.34
County support, Minn. Statutes 2024 134.342
Tort judgments, payment, Minn. Statutes 2024 466.09
Regional public library districts
Certification, Minn. Statutes 2024 275.065, 275.067
Generally, Minn. Statutes 2024 134.201, 275.065
Regional railroad authorities
Certification, Minn. Statutes 2024 275.067
Exemption, Minn. Statutes 2024 272.02, 398A.05
Notice, Minn. Statutes 2024 275.065
Referendum, Minn. Statutes 2024 398A.04
Tax statements, Minn. Statutes 2024 276.04
Regional recreational open space system, metropolitan area
Bond payments, Minn. Statutes 2024 473.325
Tax equivalent payments, Minn. Statutes 2024 473.341
Regional sanitary sewer districts
Certification, Minn. Statutes 2024 275.067
Generally, Minn. Statutes 2024 115.61
Notice, Minn. Statutes 2024 275.065
Registered land, Minn. Statutes 2024 508.53, 508A.53
Relief, see Property tax relief under this topic
Rent constituting property taxes
Allowable refunds, Minn. Statutes 2024 290A.04
Certificates of rent paid, Minn. Statutes 2024 289A.60
Combined household income, Minn. Statutes 2024 290A.05
Joint claims, spouses, Minn. Statutes 2024 290A.08
Renters credit
Applicants, verification of Social Security numbers, Minn. Statutes 2024 290A.25
Certificates of rent paid, Minn. Statutes 2024 289A.60
Filing, due dates, Minn. Statutes 2024 289A.18
Refunds, Minn. Statutes 2024 10A.31, 270B.12, 289A.56, 289A.60
Rent constituting property taxes, see same under this topic
Revenue Department, duties, Minn. Statutes 2024 290A.25
Schedules and tables, Minn. Statutes 2024 290A.04
Reports about
Local governments, annual reports, Minn. Statutes 2024 275.62
Revenue Department, duties, Minn. Statutes 2024 270C.85
Tax incidence biennial reports, Minn. Statutes 2024 270C.13
Taxable property, Minn. Statutes 2024 270C.85
Utility companies, Minn. Statutes 2024 273.371
Resettlement projects, payments in lieu of property taxes, Minn. Statutes 2024 471.49 to 471.55
Residential rental property
Certificates of rent paid, Minn. Statutes 2024 289A.60
Powerline credit, Minn. Statutes 2024 273.42
Recovery of taxes paid by tenant, Minn. Statutes 2024 272.45
Rent constituting property taxes, see same under this topic
Resorts
Classification, Minn. Statutes 2024 273.13
Delinquent taxes, monetary penalties, Minn. Statutes 2024 279.01, 279.37
Powerline credit, Minn. Statutes 2024 273.42
Skiing resorts, Minn. Statutes 2024 273.112
Returns
Claimants of deceased persons, inspection, Minn. Statutes 2024 270B.03
Frivolous returns, monetary penalties, Minn. Statutes 2024 289A.60
Refund returns, see same under this topic
Revenues
Delinquent taxes, distribution formula, Minn. Statutes 2024 276.10
Distribution, Minn. Statutes 2024 276.11 to 276.12
Metropolitan transit tax levies, apportionment, Minn. Statutes 2024 473.446
Open Space Property Tax Law, Minn. Statutes 2024 273.112
Powerline credit, distribution, Minn. Statutes 2024 273.42, 273.425
Referendum revenue, see School districts under this topic
School districts, see same under this topic
Settlement between county auditor and county treasurer, Minn. Statutes 2024 276.09
Undistributed funds, apportionment, Minn. Statutes 2024 276.10
Reverse mortgage loans, payment by borrower, Minn. Statutes 2024 47.58
Road districts, boundary changes, Minn. Statutes 2024 370.17, 370.19
Rural Finance Authority, exemption, Minn. Statutes 2024 41B.20
Rural preserve property tax program, Minn. Statutes 2024 273.111, 469.177
Saint Cloud Metropolitan Transit Commission
Certification, Minn. Statutes 2024 275.067
Exemption, Minn. Statutes 2024 458A.09
Generally, Minn. Statutes 2024 458A.10
Notice, Minn. Statutes 2024 275.065
Saint Louis County
Agricultural extension programs, funding, Minn. Statutes 2024 383C.555
Appropriations, reduction of, Minn. Statutes 2024 383C.023
Budget, estimates and allocations, Minn. Statutes 2024 383C.021, 383C.024
Duluth roads and bridges, county allocations for, Minn. Statutes 2024 383C.36
Juvenile detention centers, funding, Minn. Statutes 2024 383C.42
Levy limits, exemption, Minn. Statutes 2024 116R.02
School district property leased by nonprofit organizations, exemption, Minn. Statutes 2024 383C.48
Snow removal, Minn. Statutes 2024 383C.234
Taconite property tax relief, see Taconite homestead credit under this topic
Tax-forfeited lands, easements, Minn. Statutes 2024 383C.522
Tax list changes, taconite homestead credit, Minn. Statutes 2024 273.136
Tax relief area revenue distribution, Minn. Statutes 2024 276A.01 to 276A.09
Tax search certificates, Minn. Statutes 2024 383C.482
Topographic surveys, Minn. Statutes 2024 383C.458, 383C.459
Voyageurs National Park, lost tax reimbursement, Minn. Statutes 2024 84B.07, 84B.09
Saint Paul
Joint property tax advisory committee, with Ramsey County, Minn. Statutes 2024 383A.75
Ramsey County assessor, duties, Minn. Statutes 2024 383A.33
Saint Paul Teachers Retirement Fund Association, employer contributions, Minn. Statutes 2024 354A.12
Sanitary districts
Certification, Minn. Statutes 2024 275.067
Generally, Minn. Statutes 2024 442A.15, 442A.17, 442A.24
Notice, Minn. Statutes 2024 275.065
Schedules and tables, Minn. Statutes 2024 290A.04
School building bond agricultural credit
Certification and payment, Minn. Statutes 2024 273.1392
Generally, Minn. Statutes 2024 273.1387
Levies, special requirements, Minn. Statutes 2024 275.07
Net property taxes, calculation, Minn. Statutes 2024 273.1393
School districts
Abatement
Adjusted net tax capacity, computation, Minn. Statutes 2024 273.1325
Adjustments, payment, Minn. Statutes 2024 127A.49
Amount, Minn. Statutes 2024 469.1813
Levies to replace, Minn. Statutes 2024 126C.46, 469.1815
Procedure, Minn. Statutes 2024 469.1813
Reporting requirements, Minn. Statutes 2024 126C.46
Accounting and bookkeeping, county auditors, Minn. Statutes 2024 276.12
Ad valorem taxes, Minn. Statutes 2024 126C.69
Adjusted gross tax capacities, Minn. Statutes 2024 273.1102
Adjusted net tax capacity, Minn. Statutes 2024 126C.01, 126C.21, 126C.48, 126C.63
Adults with disabilities program, Minn. Statutes 2024 124D.56
Alternative teacher compensation aid, Minn. Statutes 2024 126C.10
Alternative teacher compensation equalization aid, Minn. Statutes 2024 122A.415
Alternative teacher compensation levy, Minn. Statutes 2024 122A.415
Assessment/sales ratio studies, Minn. Statutes 2024 273.1325
Audits and examinations, Minn. Statutes 2024 6.60
Ballot notices, Minn. Statutes 2024 126C.17
Border city development zone property, Minn. Statutes 2024 272.0212
Border districts, Minn. Statutes 2024 124D.05, 129.11
Boundary changes, effect, Minn. Statutes 2024 370.17, 370.19
Capital expenditures, Minn. Statutes 2024 123A.46, 123B.61
Capital facilities, Minn. Statutes 2024 123A.46, 123B.62, 126C.69
Capital improvements, Minn. Statutes 2024 123B.58
Captured tax capacity adjustment, tax increment financing district, Minn. Statutes 2024 273.1325
Career and technical education, Minn. Statutes 2024 124D.4531
Census requirements, Minn. Statutes 2024 275.14
Certification, Minn. Statutes 2024 275.065, 275.07
Charter schools, Minn. Statutes 2024 124E.24
Common school districts, Minn. Statutes 2024 123B.95
Community education, Minn. Statutes 2024 124D.20, 124D.22, 124D.56
Community service funds, Minn. Statutes 2024 123B.61
Commuter van revolving fund, Minn. Statutes 2024 174.27
Consolidated districts
Consolidation, effect, Minn. Statutes 2024 123A.48
Debt, Minn. Statutes 2024 123A.73, 126C.43
Disability access, Minn. Statutes 2024 123B.58
Fire safety, Minn. Statutes 2024 123B.58
Transition revenue, Minn. Statutes 2024 123A.485
Cooperation and combination
Cooperation and combination plans, Minn. Statutes 2024 123A.36
Disability access, Minn. Statutes 2024 123B.58
Fire safety, Minn. Statutes 2024 123B.58
Secondary education agreements, teacher severance pay, Minn. Statutes 2024 123A.30
Severance pay, Minn. Statutes 2024 123A.39
Transitional expenses, Minn. Statutes 2024 123A.41
Cooperative districts, Minn. Statutes 2024 124D.4531, 126C.40, 126C.43
Cooperative facilities districts, Minn. Statutes 2024 123A.73
Cooperative secondary facilities districts, Minn. Statutes 2024 123A.444, 123A.482, 275.065
Cooperative units levies, Minn. Statutes 2024 123A.26
Costs and disbursements (courts), Minn. Statutes 2024 127A.42
Debt service
Capital equipment expenditures, levy reduction, Minn. Statutes 2024 123B.60
Definitions, Minn. Statutes 2024 126C.63
District reorganization, effect, Minn. Statutes 2024 123A.73, 123A.74
Equalization revenue, Minn. Statutes 2024 123B.53, 123B.535
Equalized debt service levy, Minn. Statutes 2024 123B.53, 123B.535
Fund surplus, debt service equalization aid, Minn. Statutes 2024 475.61
General fund levies, reductions, Minn. Statutes 2024 123B.61
Generally, Minn. Statutes 2024 123B.55
Maximum effort school aid, Minn. Statutes 2024 126C.62, 126C.69, 477A.09
Resolutions, Minn. Statutes 2024 123A.78, 471.61
Defaults on obligations, repayment, Minn. Statutes 2024 126C.55
Desegregation/integration, Minn. Statutes 2024 124D.862, 126C.40, 126C.43
Detachment and annexation, effect, Minn. Statutes 2024 123A.45
Disability access, Minn. Statutes 2024 123B.58, 123B.69
Dissolution and attachment
Effect, Minn. Statutes 2024 123A.46, 123A.60, 123A.67
Transition expenses, Minn. Statutes 2024 123A.76, 126C.43
Dissolved districts, Minn. Statutes 2024 126C.43
Early childhood family education, Minn. Statutes 2024 142D.10, 142D.11
Early retirement incentives, Minn. Statutes 2024 123A.12, 123A.73
Environmental management, Minn. Statutes 2024 123B.39
Equity revenue, Minn. Statutes 2024 126C.10
Excess levies, Minn. Statutes 2024 126C.48, 275.065
Extracurricular activities, insurance, Minn. Statutes 2024 123B.49
Fire safety, Minn. Statutes 2024 123B.58
General education levy, Minn. Statutes 2024 123A.46
General fund, reductions, Minn. Statutes 2024 126C.48
Generally, Minn. Statutes 2024 275.065
Health and accident insurance, Minn. Statutes 2024 123B.49
Health benefits, retirees, Minn. Statutes 2024 126C.41
Ice arenas, Minn. Statutes 2024 126C.45
Independent School District 625 (Saint Paul), Minn. Statutes 2024 126C.41, 126C.43, 383A.75
Independent School District 709 (Duluth), Minn. Statutes 2024 126C.43
Independent school districts, Minn. Statutes 2024 123B.02, 126C.40
Intermediate airports, metropolitan area, exemption, Minn. Statutes 2024 473.625
Intermediate School District (South Metro), Minn. Statutes 2024 136D.43
Intermediate School District 287 (Hennepin County), Minn. Statutes 2024 136D.23, 136D.281
Intermediate School District 916 (Northeast Metro), Minn. Statutes 2024 136D.74, 136D.741
Intermediate School District 917 (Dakota County), Minn. Statutes 2024 136D.83, 136D.88
Intermediate school districts, Minn. Statutes 2024 124D.4531, 126C.40, 126C.43, 126C.48
Iron ore net tax capacity, Minn. Statutes 2024 273.1325
Iron Range school districts, see same under this topic
Job placement services, Minn. Statutes 2024 126C.43
Judgments against, Minn. Statutes 2024 126C.43, 466.09
Leases or rents, payment, Minn. Statutes 2024 126C.40
Levies, Minn. Statutes 2024 122A.415, 126C.63
Levy limits
Abatements, inclusion, Minn. Statutes 2024 469.1815
Common school districts, Minn. Statutes 2024 123B.95
Computation, Minn. Statutes 2024 126C.01
Conversion to equalized local tax rates, Minn. Statutes 2024 273.1102
Education Department, duties, Minn. Statutes 2024 273.1102
Exemption, Minn. Statutes 2024 353.28, 355.03, 471.69, 475.74
Generally, Minn. Statutes 2024 126C.48, 471.69
Reorganized districts, Minn. Statutes 2024 126C.43
Levy recognition, Minn. Statutes 2024 16A.152, 127A.441
Levy use, definitions, Minn. Statutes 2024 126C.01
Local optional revenue, Minn. Statutes 2024 126C.10
Local school tax, Minn. Statutes 2024 276.04
Long-term facilities maintenance revenue, Minn. Statutes 2024 123B.595
Market value (real property)
Adjusted net tax capacity, Minn. Statutes 2024 273.1325
Aid adjustments, Minn. Statutes 2024 127A.49
Appeals, Minn. Statutes 2024 273.1325
Definitions, Minn. Statutes 2024 126C.01, 126C.63
Ratios of value, lists, Minn. Statutes 2024 126C.65, 126C.69
Revenue Department, duties, Minn. Statutes 2024 126C.65
Market value determinations, Minn. Statutes 2024 273.1325
Maximum effort school aid, Minn. Statutes 2024 126C.63, 126C.71, 477A.09
Metropolitan area school districts, capital improvement programs, Minn. Statutes 2024 473.87
Mineral taxes, levy reductions, Minn. Statutes 2024 126C.48
Minnesota State Retirement System, employer contributions, exception, Minn. Statutes 2024 352.041
Net debt service levy, Minn. Statutes 2024 126C.63
Net tax capacity
Adjustment, Minn. Statutes 2024 127A.48, 273.1325
Aid adjustments, Minn. Statutes 2024 127A.49
Apportionment of taxes to districts, Minn. Statutes 2024 127A.34
Consolidation, Minn. Statutes 2024 123A.48
Dissolution and attachment, Minn. Statutes 2024 123A.46
Omissions and errors, correction, Minn. Statutes 2024 275.075
Operating capital, Minn. Statutes 2024 126C.10
Pine Point School, Minn. Statutes 2024 128B.03
Postaudits, costs, Minn. Statutes 2024 126C.43
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Real property acquired by, payment, Minn. Statutes 2024 272.68
Receivables, treatment, Minn. Statutes 2024 123B.75
Recreational facilities and programs, Minn. Statutes 2024 471.191
Referendum, notice, Minn. Statutes 2024 275.065, 275.60
Referendum allowance, Minn. Statutes 2024 126C.17
Referendum revenue
District reorganization, effect, Minn. Statutes 2024 123A.73
Levy authority, Minn. Statutes 2024 123A.73, 126C.17
Referendum market value, Minn. Statutes 2024 126C.01
Referendum revenue, renewal by school board, Minn. Statutes 2024 126C.17
Reorganization operating debt, Minn. Statutes 2024 123A.36
Reports about, Minn. Statutes 2024 275.07, 275.124
Required debt service levy, defined, Minn. Statutes 2024 126C.63
Revenues, Minn. Statutes 2024 123B.75, 123B.78, 127A.45, 276.131
Safe schools, Minn. Statutes 2024 126C.44
School-age child care programs, Minn. Statutes 2024 124D.22
School buildings and grounds, Minn. Statutes 2024 123B.63, 123B.69
School district tax, defined, Minn. Statutes 2024 120A.05
Severance pay, Minn. Statutes 2024 123A.12, 123A.73, 126C.41
Social Security, employer contributions, Minn. Statutes 2024 355.03
Special districts, Minn. Statutes 2024 126C.40, 126C.43
Special School District 1 (Minneapolis), see same under this topic
Split residential property parcels, realignment, Minn. Statutes 2024 123A.455
State determined school tax, Minn. Statutes 2024 276.04
Swimming pools, Minn. Statutes 2024 126C.455
Taconite and iron sulfides taxes, levy reductions, Minn. Statutes 2024 126C.48
Tax settlement revenue, Minn. Statutes 2024 123B.75, 126C.48
Teachers, severance pay, Minn. Statutes 2024 126C.43
Transition, Minn. Statutes 2024 126C.10
Transportation, Minn. Statutes 2024 123A.46
Tree growth replacement revenue, Minn. Statutes 2024 126C.445
Unemployment insurance, Minn. Statutes 2024 126C.43, 268.052
Unequalized referendum levy, Minn. Statutes 2024 126C.17
Voter approved school tax, Minn. Statutes 2024 276.04
Youth after-school enrichment programs, Minn. Statutes 2024 124D.20
Youth service programs, Minn. Statutes 2024 124D.20
Second class cities
Bands, orchestras, and choruses, Minn. Statutes 2024 449.09 to 449.14
Interest on gifts, Minn. Statutes 2024 465.05
Levy limits, exemption, Minn. Statutes 2024 475.74
Parking facilities, Minn. Statutes 2024 459.14
Public relations, Minn. Statutes 2024 469.188, 469.189
Reduction or abatement, Minn. Statutes 2024 375.192
Sectional structures, tax statements, Minn. Statutes 2024 276.04
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Seven-county metropolitan area, revenue redistribution, Minn. Statutes 2024 473F.001 to 473F.13
Severed interests
Generally, Minn. Statutes 2024 272.04
Minerals, see Severed mineral interests under this topic
Timber interests, Minn. Statutes 2024 272.05
Severed mineral interests
Exemptions, Minn. Statutes 2024 273.165
Generally, Minn. Statutes 2024 272.04, 272.05
Identification, Minn. Statutes 2024 272.039
Indian business loans, distribution of revenues to, Minn. Statutes 2024 273.165
Levy reduction, Minn. Statutes 2024 126C.48
Local levy limits, exclusion, Minn. Statutes 2024 273.165
Minimum annual tax, Minn. Statutes 2024 273.165
Policy of state, Minn. Statutes 2024 272.039
Revenues, apportionment, Minn. Statutes 2024 273.165
Unmined iron ore, Minn. Statutes 2024 273.1104, 273.165
Unmined semitaconite lands, Minn. Statutes 2024 298.36
Unmined taconite lands, Minn. Statutes 2024 298.25
Shelter costs, property taxes defined as, Minn. Statutes 2024 142G.02
Shooting ranges, Open Space Property Tax Law, Minn. Statutes 2024 273.112
Shorewood, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Ski resorts, Open Space Property Tax Law, Minn. Statutes 2024 273.112
Special districts
Certification, Minn. Statutes 2024 275.067, 275.07
Notice, Minn. Statutes 2024 275.065
Omissions and errors, correction, Minn. Statutes 2024 275.075
Referendum, Minn. Statutes 2024 275.60
Reports about, Minn. Statutes 2024 275.07
Tort judgments, payment, Minn. Statutes 2024 466.09
Special levies
Generally, Minn. Statutes 2024 275.74
Permitted uses, Minn. Statutes 2024 275.70
School districts, dissolution and attachment, Minn. Statutes 2024 123A.67
Special School District 1 (Minneapolis)
Desegregation levy, Minn. Statutes 2024 126C.43
Health benefits, Minn. Statutes 2024 126C.41
Tax anticipation certificates, Minn. Statutes 2024 128D.16
Special service districts, Minn. Statutes 2024 428A.03, 428A.05, 428A.14
Special taxing districts, notice, Minn. Statutes 2024 275.065
Spirit Mountain Recreation Area, exemption, Minn. Statutes 2024 272.02
Spring Park, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
State
Infrastructure development bonds, Minn. Statutes 2024 16A.662
Minnesota Zoo bonds, Minn. Statutes 2024 85A.05
Real property acquired by, payment, Minn. Statutes 2024 272.68
State auditor, duties, Minn. Statutes 2024 167.52
State water pollution control bonds, Minn. Statutes 2024 116.17
Transportation bonds, Minn. Statutes 2024 174.51
Trunk highway bonds, Minn. Statutes 2024 167.52
Waste management bonds, Minn. Statutes 2024 115A.58
State Fairgrounds, taxable property, Minn. Statutes 2024 37.01
State general tax
Amount, property subject to tax, and levy and apportionment, Minn. Statutes 2024 275.025
County treasurers, duties, Minn. Statutes 2024 276.112
Power lines property, Minn. Statutes 2024 273.42
Tax increments, calculation, exclusion, Minn. Statutes 2024 469.177
Tax lists, Minn. Statutes 2024 275.28
Tax notices, contents, Minn. Statutes 2024 275.065
Statements, see Property tax statements under this topic
Statutes of limitations
Assessments of omitted, undervalued or erroneously classified property, Minn. Statutes 2024 272.10
Refunds, Minn. Statutes 2024 276.19, 283.10
Renters credit, claims, Minn. Statutes 2024 289A.60
Violations, Minn. Statutes 2024 289A.63
Statutory cities
Bands, orchestras, and choruses, Minn. Statutes 2024 412.251, 449.09 to 449.14
Certificates of indebtedness, capital equipment acquisition, Minn. Statutes 2024 412.301
City councils, powers, Minn. Statutes 2024 412.241
Debt payment on dissolution, Minn. Statutes 2024 412.091
Dissolved cities, Minn. Statutes 2024 412.091, 412.093
Generally, Minn. Statutes 2024 412.251
Levy limits, exemption, Minn. Statutes 2024 471.61
Local safety councils, Minn. Statutes 2024 471.63
Optional plan B, Minn. Statutes 2024 412.711, 412.751
Park fund, Minn. Statutes 2024 412.531
Parking facilities, Minn. Statutes 2024 459.14
Public works reserve funds, Minn. Statutes 2024 471.57
Separation from towns, Minn. Statutes 2024 412.081
Stockpiled metallic minerals material, Minn. Statutes 2024 273.1651
Subpoenas, assessment or equalization hearings, Minn. Statutes 2024 270C.923
Subsurface area, separate interest, leases or conveyances, Minn. Statutes 2024 272.04
Sunday school assemblies, exemption, Minn. Statutes 2024 315.42
Supplemental pension plans, Minn. Statutes 2024 356.24
Taconite homestead credit
Certification and payment, Minn. Statutes 2024 273.135, 273.1392
County auditors, duties, Minn. Statutes 2024 273.135, 273.1391
Definitions, Minn. Statutes 2024 273.134
Improperly allowed benefits, recovered amounts, deposit, Minn. Statutes 2024 273.14, 290A.25
Levy reduction, Minn. Statutes 2024 126C.48
Maximum reduction amount, Minn. Statutes 2024 273.135, 273.1391
Minimum reduction amount, Minn. Statutes 2024 273.1391
Net property taxes, calculation, Minn. Statutes 2024 273.1393
Payments, Minn. Statutes 2024 477A.15
Reduction rates, Minn. Statutes 2024 273.135, 273.1391
Saint Louis County, Minn. Statutes 2024 273.136, 298.28
Supplementary relief, Minn. Statutes 2024 273.1391, 298.28
Taconite aid reimbursement, Minn. Statutes 2024 477A.15
Taconite property tax relief account, replacement of revenue, Minn. Statutes 2024 273.136
Tax-forfeited lands
Certificates of sale, reinstatement, Minn. Statutes 2024 282.341
Repurchase after forfeiture, Minn. Statutes 2024 282.251, 282.261
Tax increment financing, see TAX INCREMENT FINANCING
Tax judgment sales, Minn. Statutes 2024 277.21
Tax liability
Delinquent personal property taxes, property or property rights subject to levy, Minn. Statutes 2024 277.21
Delinquent taxes, Minn. Statutes 2024 272.42, 279.02
Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2024 273.124
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2024 61B.30
Tax statements, omitted penalties, Minn. Statutes 2024 279.02
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2024 272.01
Tax liens
Adjacent town roads, maintenance, Minn. Statutes 2024 366.015
Agricultural Property Tax Law, Minn. Statutes 2024 273.111
Attachment, Minn. Statutes 2024 272.31, 276.02
Credit card payments, voided or reversed transactions, Minn. Statutes 2024 276.02
Delinquent taxes
Delinquency lists, unpaid service fees, Minn. Statutes 2024 279.092
Senior citizens' property tax deferral program, Minn. Statutes 2024 290B.04, 290B.07, 290B.09
Discharge, tax judgment sale certificate, effect, Minn. Statutes 2024 270C.7105
Duration, Minn. Statutes 2024 272.31, 272.43
Environmental covenants, Minn. Statutes 2024 114E.40
Exempt property, Minn. Statutes 2024 270C.63
Federal tax liens, see under TAX LIENS
Filing, Minn. Statutes 2024 272.481, 277.20, 357.18
Generally, Minn. Statutes 2024 272.31, 277.20
Judgments, Minn. Statutes 2024 272.43
Judgments against real property, Minn. Statutes 2024 277.14, 277.20
Local assessments, cities, Minn. Statutes 2024 272.32
Omitted or undervalued property, Minn. Statutes 2024 274.11
Open Space Property Tax Law, Minn. Statutes 2024 273.112
Priority, Minn. Statutes 2024 272.32 to 272.37
Railroad operating property, reversion to railroad, Minn. Statutes 2024 272.20
Real property acquired by state or local governments, Minn. Statutes 2024 272.68
Senior citizens' property tax deferral program, deferrals, Minn. Statutes 2024 290B.04, 290B.07 to 290B.09
Taxes imposed on leased or loaned tax-exempt property, exceptions, Minn. Statutes 2024 272.01
Taxes paid by lienholders, added to liens, Minn. Statutes 2024 272.44
Taxes paid by occupants, tenants, or persons with interest, Minn. Statutes 2024 272.45
Towns, snow and ice removal from town roads, liens on land adjacent to, Minn. Statutes 2024 366.016
Tax lists
Abstracts
Conservation tax credit, lost revenues, Minn. Statutes 2024 273.119
Contents, Minn. Statutes 2024 270C.89
County assessors, duties, Minn. Statutes 2024 273.061
Deferred taxes, senior citizens' property tax deferral program, Minn. Statutes 2024 290B.09
Filing with Revenue Department, Minn. Statutes 2024 270C.89
Generally, Minn. Statutes 2024 274.16
Appending to personal property taxes assessment book, Minn. Statutes 2024 273.03
Certificates and certification, Minn. Statutes 2024 275.28
City assessors, duties, Minn. Statutes 2024 273.062
Classification of property, changes, Minn. Statutes 2024 273.17, 274.01, 274.14, 274.17
Contents, Minn. Statutes 2024 275.28, 276.01
Copies to persons assessed, Minn. Statutes 2024 273.68
Correction
Abstracts, Minn. Statutes 2024 274.16
False lists, Minn. Statutes 2024 274.09
When allowed, Minn. Statutes 2024 273.01, 274.01, 274.14, 274.17
County assessors, duties, Minn. Statutes 2024 273.062
County auditors, duties, Minn. Statutes 2024 273.17, 275.28, 276.01
Custody of lists, Minn. Statutes 2024 276.01
Delinquent taxes
Contents, Minn. Statutes 2024 279.05
Copies, Minn. Statutes 2024 279.06
County auditors, duties, Minn. Statutes 2024 279.05
County treasurers, duties, Minn. Statutes 2024 279.02
Court administrators, duties, Minn. Statutes 2024 279.06, 279.20
Determination of delinquency by county auditors, Minn. Statutes 2024 279.02
Fees, Minn. Statutes 2024 279.092
Filing, effect, Minn. Statutes 2024 279.05, 279.06
Mailing procedures, Minn. Statutes 2024 279.091, 279.131
Persons requesting notice, Minn. Statutes 2024 276.041
Prima facie evidence, Minn. Statutes 2024 279.19
Property petitioned for review, exclusion, Minn. Statutes 2024 278.04
Publication procedures, Minn. Statutes 2024 279.07 to 279.13
Revised list, Minn. Statutes 2024 279.09
Verification, Minn. Statutes 2024 279.05
Delivery to county treasurers, Minn. Statutes 2024 276.01
Destruction, Minn. Statutes 2024 273.50
Determination by Revenue Department, Minn. Statutes 2024 273.33
Disposition, Minn. Statutes 2024 485.23
Duplicate lists, costs, payment, Minn. Statutes 2024 276.04
Elevators on railroad property, Minn. Statutes 2024 273.32
Express companies, Minn. Statutes 2024 273.33
Failure to list, Minn. Statutes 2024 273.65, 273.67, 273.68
Form, Minn. Statutes 2024 275.28
Gas companies, Minn. Statutes 2024 273.35
Homestead benefits improperly allowed, penalties, Minn. Statutes 2024 273.124, 290A.25
Homesteads established after assessment date, Minn. Statutes 2024 273.124
Improvements to property, listing, Minn. Statutes 2024 273.11
Listing, Minn. Statutes 2024 273.01, 273.062
Manufactured homes, Minn. Statutes 2024 273.125
Market valuations, changes, Minn. Statutes 2024 276.01
Oaths, Minn. Statutes 2024 273.65
Omitted or undervalued property
Correction, Minn. Statutes 2024 274.08, 274.09
County auditors, duties, Minn. Statutes 2024 273.02, 274.08, 274.09
Examiners, duties, Minn. Statutes 2024 274.10
Examiners' lists, Minn. Statutes 2024 274.10 to 274.12
Iron ore, Minn. Statutes 2024 273.02
Listing by appeal and equalization boards, Minn. Statutes 2024 274.01
Listing by persons sick or absent, Minn. Statutes 2024 274.07
Reports about, Minn. Statutes 2024 274.10
Special assessors, duties, Minn. Statutes 2024 270C.94, 270C.95
Tax liens, Minn. Statutes 2024 274.11
Value, county assessors, duties, Minn. Statutes 2024 270C.89
Owner absent or sick, Minn. Statutes 2024 273.66, 273.67
Petitions, defenses or objections, see Defenses or objections under this topic
Pipeline companies, Minn. Statutes 2024 273.33
Place of listing
County equalization board, determination, Minn. Statutes 2024 273.48
Express companies, Minn. Statutes 2024 273.33
Gas companies, Minn. Statutes 2024 273.35
Generally, Minn. Statutes 2024 273.26
Power companies, Minn. Statutes 2024 273.36, 273.37
Power lines, Minn. Statutes 2024 273.36, 273.37
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Revenue Department, determination, Minn. Statutes 2024 273.48
Stage companies, Minn. Statutes 2024 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2024 273.43
Transportation companies, Minn. Statutes 2024 273.33
Water companies, Minn. Statutes 2024 273.35
Power companies, Minn. Statutes 2024 273.36, 273.37
Power line property, Minn. Statutes 2024 273.42
Power lines, Minn. Statutes 2024 273.36, 273.37
Property in hands of assignee or receiver, Minn. Statutes 2024 273.46
Property moved between January and March, Minn. Statutes 2024 273.47
Property petitioned for review, exclusion, Minn. Statutes 2024 278.04
Ramsey County, Minn. Statutes 2024 274.16
Real estate tax judgment sales redemption, Minn. Statutes 2024 281.11
Refusal to list, notation, Minn. Statutes 2024 273.67
Reinstated taxes, lands erroneously returned as improved, Minn. Statutes 2024 283.11
Stage companies, Minn. Statutes 2024 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2024 273.43
Tax-exempt property, Minn. Statutes 2024 273.18
Transportation companies, Minn. Statutes 2024 273.33
Undivided interests, Minn. Statutes 2024 276.07
Unit card ledger counties, Minn. Statutes 2024 273.425, 275.28, 276.01
Verified statements of eligible property, Minn. Statutes 2024 273.25
Warehouses on railroad property, Minn. Statutes 2024 273.32
Water companies, Minn. Statutes 2024 273.35
Wind energy conversion systems, Minn. Statutes 2024 273.37
Tax notices
Contents, Minn. Statutes 2024 273.124, 275.065
County treasurers, duties, Minn. Statutes 2024 277.20, 277.21
Delinquent personal property taxes, Minn. Statutes 2024 277.17, 277.21, 277.23
Delinquent taxes
Court administrators, duties, Minn. Statutes 2024 279.20
Filing, effect, Minn. Statutes 2024 279.06
Filing to receive, who may file, Minn. Statutes 2024 273.1651, 276.041
Forms, Minn. Statutes 2024 279.06
Generally, Minn. Statutes 2024 279.37
Mailing procedures, Minn. Statutes 2024 279.091, 279.131
Policy of state, Minn. Statutes 2024 279.001
Publication of notice and list, Minn. Statutes 2024 279.09
Publication procedures, Minn. Statutes 2024 279.07 to 279.13
Form, Minn. Statutes 2024 275.065, 277.17
General education revenues, referendum, Minn. Statutes 2024 126C.17
Generally, Minn. Statutes 2024 275.065
Manufactured homes, Minn. Statutes 2024 273.125, 277.17, 277.23
Overpayment, Minn. Statutes 2024 276.19
Special assessment, fire service, Minn. Statutes 2024 365.181
Subordinate service districts, effective date, Minn. Statutes 2024 365A.05
Tax liens, Minn. Statutes 2024 277.20
Truth in taxation notices, Minn. Statutes 2024 126C.48, 126C.55, 275.065
Unclaimed refunds, Minn. Statutes 2024 276.19
Tax relief area revenue distribution, Iron Range, Minn. Statutes 2024 276A.01 to 276A.09
Tax statements, see Property tax statements under this topic
Tax tables and schedules, Minn. Statutes 2024 290A.04
Taxable property
Air space, Minn. Statutes 2024 272.04
Assessments, see same under this topic
Construction camp equipment, Minn. Statutes 2024 168.012
Exemptions, see same under this topic
Generally, Minn. Statutes 2024 272.01, 272.02
Improvements, Minn. Statutes 2024 273.125
Industrial development districts, Minn. Statutes 2024 469.155
Oil and gas lands, Minn. Statutes 2024 272.04
Power companies, Minn. Statutes 2024 272.027
Power plants, Minn. Statutes 2024 272.027, 272.03, 298.25, 298.36
Railroads, Minn. Statutes 2024 272.20, 272.21
Real property acquired by state or local governments, Minn. Statutes 2024 272.68
Sectional structures, Minn. Statutes 2024 273.125
Semitaconite surface lands, Minn. Statutes 2024 298.36
Severed mineral interests, Minn. Statutes 2024 272.039 to 272.05
State Fairgrounds, Minn. Statutes 2024 37.01
Stockpiled metallic minerals material, Minn. Statutes 2024 273.1651
Subsurface area, Minn. Statutes 2024 272.04
Taconite surface lands, Minn. Statutes 2024 298.25
Tax-forfeited agricultural lands, restoration to tax rolls, Minn. Statutes 2024 282.15
Timber interests, Minn. Statutes 2024 272.05
Taxing authorities
Duties, generally, Minn. Statutes 2024 275.065
Meetings, adoption of budget and tax levies, Minn. Statutes 2024 275.065
Specific entities, see specific entries under this topic
Tort judgments, payment, Minn. Statutes 2024 466.09
Taxpayers
Affidavits of absence, listing of property, Minn. Statutes 2024 274.07
Agreements, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2024 272.38
Appeals to Tax Court, denial of homestead classification, Minn. Statutes 2024 271.01, 271.21
Appearance before appeal and equalization boards, Minn. Statutes 2024 274.01
Assessments, alternative review process, Minn. Statutes 2024 274.13
Confession of judgment, Minn. Statutes 2024 277.23
Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2024 273.118
Consent, tax judgment sales, Minn. Statutes 2024 277.21
Defined as owner responsible for tax payments, Minn. Statutes 2024 276.04
Economic development authorities, sale of property, rights and duties, Minn. Statutes 2024 469.105
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2024 289A.60
Grievances, assessment or classification, Minn. Statutes 2024 274.01, 274.09, 274.13
Information about, property tax lists, contents, Minn. Statutes 2024 276.01
Lawsuits, excess levies, Minn. Statutes 2024 275.26
Liability, Minn. Statutes 2024 272.01, 277.21
Names, delinquent tax lists and notices, Minn. Statutes 2024 279.05
Notice given
Appeals of assessments, Minn. Statutes 2024 270C.95
Leasehold corporations, homestead status, Minn. Statutes 2024 273.124
Manufactured home assessments, petitions about, Minn. Statutes 2024 273.125
Personal property taxes, levy and distraint, Minn. Statutes 2024 277.21
Property tax notices, electronic, request, Minn. Statutes 2024 275.065
Notice received
Appeal and equalization boards, Minn. Statutes 2024 274.014, 274.13
Assessments, changes, Minn. Statutes 2024 274.01
Mistakenly billed taxes, Minn. Statutes 2024 278.14
Overpayments, Minn. Statutes 2024 276.19
Proposed taxes, Minn. Statutes 2024 275.065
Real estate tax judgments, bills, Minn. Statutes 2024 278.10
Tax liens, renewal, Minn. Statutes 2024 277.20
Tax lists, correction, Minn. Statutes 2024 274.09
Tax notices, see same under this topic
Unmined iron ore, market value, Minn. Statutes 2024 273.1104
Payments by, liens, discharge certificates, filing fees, Minn. Statutes 2024 272.481
Payments to, structures, timber, or minerals sold for taxes, excess proceeds, Minn. Statutes 2024 272.39
Petitions by
Abatement, Minn. Statutes 2024 270C.926
Defenses or objections, see same under this topic
Iron-bearing formations, classification, Minn. Statutes 2024 273.16
Refunds, Minn. Statutes 2024 270C.926
Statements of exemption, filing, Minn. Statutes 2024 272.025
Surety bonds, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2024 272.38
Third class cities
Bands, orchestras, and choruses, Minn. Statutes 2024 449.09 to 449.14
General fund purposes, Minn. Statutes 2024 426.04
Interest on gifts, Minn. Statutes 2024 465.05
Musical entertainment, Minn. Statutes 2024 449.08
Parking facilities, Minn. Statutes 2024 459.14
Public relations, Minn. Statutes 2024 469.188, 469.189
Timber, tax liens, Minn. Statutes 2024 272.31
Timber lands, notice of cutting or removal, lands with delinquent property taxes, Minn. Statutes 2024 272.41, 272.42
Tonka Bay, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Towns
Accounting and bookkeeping, county auditors, Minn. Statutes 2024 276.12
Additional levies, reduced net tax capacity, Minn. Statutes 2024 275.48
Airports and landing fields, Minn. Statutes 2024 360.035 to 360.037, 360.043
Ambulance services, Minn. Statutes 2024 471.476
Annexation of territory
Apportionment, Minn. Statutes 2024 414.067
Differential taxation, Minn. Statutes 2024 414.035
Levy authority, Minn. Statutes 2024 414.031, 414.0325, 414.033
Payments from cities, Minn. Statutes 2024 414.033
Apportionment, Minn. Statutes 2024 379.06, 414.067
Aquatic plant control, Minn. Statutes 2024 103G.625
Audits and examinations, Minn. Statutes 2024 6.60
Bands, orchestras, and choruses, Minn. Statutes 2024 449.09 to 449.14
Bonds (public debt), Minn. Statutes 2024 365.47 to 365.49, 366.095
Border city zones, see same under this topic
Boundary changes, effect, Minn. Statutes 2024 370.19
Certificates of indebtedness, Minn. Statutes 2024 366.095
Certification, Minn. Statutes 2024 275.065, 275.07
Community rehabilitation program, Minn. Statutes 2024 268A.06
Consolidation of territory, Minn. Statutes 2024 414.041, 414.067
County historical societies, support, Minn. Statutes 2024 138.053
Dam safety loan payments, Minn. Statutes 2024 103G.511
Debt service resolutions, Minn. Statutes 2024 471.61
Delinquent taxes, special assessments, penalties, Minn. Statutes 2024 365.181
Detachment of territory, Minn. Statutes 2024 414.06, 414.067
Dissolved towns, Minn. Statutes 2024 365.45, 365.47 to 365.49
Dump, Minn. Statutes 2024 365.10
Emergency management, local organization, Minn. Statutes 2024 12.26
Emergency medical services districts, special levies, Minn. Statutes 2024 144F.01
Equipment purchases, Minn. Statutes 2024 365.16, 365.18, 368.01
Excess levies, reduced net tax capacity, Minn. Statutes 2024 275.48
Exemptions, town cemeteries, Minn. Const. art 10 s 1
Final tax is proposed tax, Minn. Statutes 2024 275.065
Fire fund, Minn. Statutes 2024 88.04, 365.19
Fire prevention improvements to private land, Minn. Statutes 2024 88.43
Fire protection districts, Minn. Statutes 2024 144F.01, 365.18, 368.85
Fire service, user assessments, Minn. Statutes 2024 365.181
Firefighters relief associations, minimum municipal obligation, Minn. Statutes 2024 424A.092, 424A.093
Forestry Act, Minn. Statutes 2024 365.19
Iron Range towns, Minn. Statutes 2024 276A.01 to 276A.09, 471.75
Judgments, payment, Minn. Statutes 2024 365.41, 365.42, 466.09
Levy limits
Abatements, adding to levies, Minn. Statutes 2024 471.69
Debts and warrants, limits generally, Minn. Statutes 2024 469.1815
Town meetings, Minn. Statutes 2024 365.431
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2024 360.036, 360.037
Firefighters relief associations, minimum municipal obligation, Minn. Statutes 2024 424A.092, 424A.093
Local firefighter relief associations, Minn. Statutes 2024 275.70, 353.28, 366.27
Local police relief associations, Minn. Statutes 2024 353.28
Local relief association consolidation accounts, Minn. Statutes 2024 353.28
Local water management, Minn. Statutes 2024 103B.335
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2024 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2024 353.28
Social Security, employer contributions, Minn. Statutes 2024 355.03
Storm sewer improvement districts, Minn. Statutes 2024 275.70
Library construction, Minn. Statutes 2024 134.41
Local firefighter relief associations, Minn. Statutes 2024 353.28, 366.27
Local police relief associations, Minn. Statutes 2024 353.28
Local relief association consolidation accounts, Minn. Statutes 2024 353.28
Local safety councils, Minn. Statutes 2024 471.63
Local water management, Minn. Statutes 2024 103B.325
Metropolitan area, Minn. Statutes 2024 473.87, 473F.08
Metropolitan transit replacement service program, Minn. Statutes 2024 473.388
Minnesota State Retirement System, employer contributions, Minn. Statutes 2024 352.041
Mosquito abatement, Minn. Statutes 2024 18G.14
Municipal forests, maintenance, Minn. Statutes 2024 459.06
Omissions and errors, correction, Minn. Statutes 2024 275.075
Park districts, Minn. Statutes 2024 398.16
Payment, Minn. Statutes 2024 367.18
Pest control, Minn. Statutes 2024 18G.13
Plant pests, control or eradication, Minn. Statutes 2024 18G.13, 18H.03
Platted towns, police, fire, and water service, Minn. Statutes 2024 365.20
Police and fire equipment, Minn. Statutes 2024 365.16, 365.18, 365.243
Postaudits, cost, Minn. Statutes 2024 6.62
Production property transition aid, Minn. Statutes 2024 477A.18
Public employees defined contribution plan, Minn. Statutes 2024 353.28
Public Employees Retirement Association, Minn. Statutes 2024 353.28
Rates, metropolitan area towns, Minn. Statutes 2024 473F.08
Real property acquired by, payment, Minn. Statutes 2024 272.68
Recording errors by county auditor, correction, Minn. Statutes 2024 275.077
Reductions or offsets, natural resources land payments, Minn. Statutes 2024 477A.14
Referendum, Minn. Statutes 2024 275.60, 365.56
Regional library systems, Minn. Statutes 2024 134.342
Reports about, Minn. Statutes 2024 275.07
Revenues
Distribution, Minn. Statutes 2024 276.11
Spending in excess of, Minn. Statutes 2024 365.43, 471.76 to 471.78
Roads and bridges, Minn. Statutes 2024 164.03, 164.04, 165.12
Sewers, Minn. Statutes 2024 444.075
Social Security, employer contributions, Minn. Statutes 2024 355.03
Special assessments, Minn. Statutes 2024 365.181
Special taxes, impassable roads, correction, Minn. Statutes 2024 163.16
Spending limits, Minn. Statutes 2024 365.43, 365.431
Storm sewer improvement districts, Minn. Statutes 2024 444.20
Storm water control systems, Minn. Statutes 2024 444.075
Subordinate service districts
Bonds, Minn. Statutes 2024 365A.08
Dissolution, refunds of taxes, Minn. Statutes 2024 365A.095
Establishment, Minn. Statutes 2024 365A.03 to 365A.05
Total revenue, Minn. Statutes 2024 365.43
Tourist camps, Minn. Statutes 2024 450.19
Town buildings, purchase, construction, or reconstruction, Minn. Statutes 2024 365.14
Town charges, Minn. Statutes 2024 365.09
Town road account distributions, eligibility, Minn. Statutes 2024 162.081
Town roads, maintenance, Minn. Statutes 2024 366.015, 366.016
Unemployment insurance, Minn. Statutes 2024 268.052
Voting machines and systems, Minn. Statutes 2024 206.59
Wastewater treatment, Minn. Statutes 2024 473.521
Wastewater treatment facilities, Minn. Statutes 2024 444.075
Water services facilities of private vendors, Minn. Statutes 2024 272.02
Water supply, Minn. Statutes 2024 444.075
Watershed management, Minn. Statutes 2024 103B.245
Waterworks, Minn. Statutes 2024 365.20
Travel trailers, Minn. Statutes 2024 168.012
Tree growth taxes, see TREE GROWTH TAXES
Underserved municipalities, Minn. Statutes 2024 275.025
United States, payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2024 471.49 to 471.55
Unmined iron ore, assessments, Minn. Statutes 2024 273.1104, 273.165
Unorganized townships
County boards, duties, Minn. Statutes 2024 163.06
Powerline credit, calculation, Minn. Statutes 2024 273.42
Roads and bridges, Minn. Statutes 2024 163.06
Valuation, see VALUATION OF PROPERTY
Victoria, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2024 289A.63
Delinquent taxes, standing timber, Minn. Statutes 2024 272.42
Payment violations, removal of structures, timber, minerals, soil, sand, gravel, or peat,, Minn. Statutes 2024 272.39, 272.40
Statutes of limitations, Minn. Statutes 2024 289A.63
Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2024 272.025
Void levies, judgments, refunds, Minn. Statutes 2024 283.05
Waivers
Delinquent taxes, interest, Minn. Statutes 2024 279.37
Payments pending petitions for defenses or objections, Minn. Statutes 2024 278.03
Warrants (payment), exception, Minn. Statutes 2024 276.19
Watershed districts
Assessments, Minn. Statutes 2024 103D.901
Bond fund, Minn. Statutes 2024 103D.905
Certification, Minn. Statutes 2024 103D.915, 275.067
Emergency projects, Minn. Statutes 2024 103D.615
Levy limits, Minn. Statutes 2024 103B.245
Liability, withdrawn territory, Minn. Statutes 2024 103D.225
Notice, Minn. Statutes 2024 275.065
Project tax levies, Minn. Statutes 2024 103D.905
Wayzata, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Well drilling equipment, Minn. Statutes 2024 168.012
Western Lake Superior Sanitary District
Annexation of territory, Minn. Statutes 2024 458D.22
Bonds, payment, Minn. Statutes 2024 458D.15
Certificates of indebtedness, payment, Minn. Statutes 2024 458D.15
White Earth Indian Reservation, Pine Point School, levy, Minn. Statutes 2024 128B.03
Woodland, Lake Minnetonka Conservation District funding, Minn. Statutes 2024 103B.635
Year of tax, cash or accrual basis taxpayers, Minn. Statutes 2024 275.28