PROPERTY TAXES

Abatement

Abatement authority, Minn. Statutes 2006 469.1813

Bonding authority, Minn. Statutes 2006 469.1814

Deferment payment schedule, Minn. Statutes 2006 469.1813

Definitions, Minn. Statutes 2006 469.1812

Economic development tax abatement, Minn. Statutes 2006 375.194, 469.1815

Generally, Minn. Statutes 2006 270C.86, 469.1812 to 469.1815

Limitations, Minn. Statutes 2006 469.1813

Misclassification as nonhomestead, Minn. Statutes 2006 375.192

Net tax capacity, reduction, Minn. Statutes 2006 270C.926

Notice requirements, Minn. Statutes 2006 469.1813

Property owners, consent not required, Minn. Statutes 2006 469.1813

Public hearings, Minn. Statutes 2006 469.1813

Public infrastructure, financing, Minn. Statutes 2006 469.1813, 469.1815

Real property acquired by state or local governments, Minn. Statutes 2006 272.68

Revenue Department, duties, Minn. Statutes 2006 270C.88

Review and modification, Minn. Statutes 2006 469.1813

School districts, see same under this topic

Tax changes 2001, levy to offset, Minn. Statutes 2006 469.1814

Tax increment financing districts, Minn. Statutes 2006 469.1813

Uncollected abatement levies, Minn. Statutes 2006 469.1813, 469.1815

Utilities, Minn. Statutes 2006 469.1813

Abbreviations, use in descriptions of property, Minn. Statutes 2006 272.031

Abstracts, see Tax lists under this topic

Accounting and bookkeeping

County auditors, duties, Minn. Statutes 2006 276.12

Ad valorem taxes

Agricultural preserves, Minn. Statutes 2006 40A.152

Agricultural processing facility zones, exemption, Minn. Statutes 2006 272.02

Homestead benefits improperly allowed, penalties, interest, Minn. Statutes 2006 273.124

Special levies defined as, Minn. Statutes 2006 275.70

Tangible personal property, exclusion, Minn. Statutes 2006 297A.61

Tax statements, Minn. Statutes 2006 276.04

Total ad valorem tax, calculation, Minn. Statutes 2006 275.28

Additional levies

Approval, Minn. Statutes 2006 275.065

Local referendum, approval by, Minn. Statutes 2006 275.73

Natural disasters, payment for, Minn. Statutes 2006 275.065, 275.74

Reduced net tax capacity, Minn. Statutes 2006 275.48

Specific taxing authorities, see specific entries under this topic

Adverse possession, Minn. Statutes 2006 541.02

Affidavits

Court administrators, duties, Minn. Statutes 2006 279.20

Delinquent taxes, lists and notices, Minn. Statutes 2006 279.05, 279.13, 279.131, 279.20

Partial payments, Minn. Statutes 2006 279.01

Agricultural machinery and equipment, Minn. Statutes 2006 168.012

Agricultural preserves

Conservation tax credit, Minn. Statutes 2006 40A.152, 273.119

Agricultural processing facilities, exemption, Minn. Statutes 2006 469.1811

Agricultural processing facility zones, exemptions, Minn. Statutes 2006 272.02

Agricultural Property Tax Law

Generally, Minn. Statutes 2006 273.111

Qualifying property, tax increment financing, Minn. Statutes 2006 469.176, 469.177

Air space, separate interest, leases or conveyances, Minn. Statutes 2006 272.04

Aitkin County

Business incubator property, exemption, Minn. Statutes 2006 272.02

Juvenile detention centers, Minn. Statutes 2006 383C.42

Proposed property taxes, joint hearing, Minn. Statutes 2006 275.065

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Amount

Computation, adjustment to nearest even-numbered cent, Minn. Statutes 2006 273.015

County auditors, duties, Minn. Statutes 2006 272.67

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 273.02

Rural service districts, Minn. Statutes 2006 272.67

Senior citizens' property tax deferral program, Minn. Statutes 2006 275.065

State general tax, Minn. Statutes 2006 275.025

Tax statements, Minn. Statutes 2006 276.04

Urban service districts, Minn. Statutes 2006 272.67

Anoka County

Public safety communication system bonds, Minn. Statutes 2006 383E.21

Subordinate service districts, Minn. Statutes 2006 383E.24

Answers, delinquent taxes, Minn. Statutes 2006 279.15, 279.17

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals

Abatement, Minn. Statutes 2006 270C.86

Applications, approvals, Minn. Statutes 2006 270C.86

Charitable corporations, homestead classification, Minn. Statutes 2006 273.124

Cooperative associations, homestead classification, Minn. Statutes 2006 273.124

County equalization boards, appearance before, Minn. Statutes 2006 270C.92

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2006 277.21

Delinquent taxes, Minn. Statutes 2006 278.06, 279.21, 281.40

International economic development zone, valuation and assessments, Minn. Statutes 2006 469.328

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2006 273.124

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Net tax capacity, findings, Minn. Statutes 2006 270C.924, 270C.925

Reassessments, Minn. Statutes 2006 270C.95

Revenue Department hearing refused, Minn. Statutes 2006 270C.92

School districts, net tax capacity, Minn. Statutes 2006 127A.48

Tax Court, see Appeals to under TAX COURT

Taxpayers' rights, notice, Minn. Statutes 2006 270C.92

Archery ranges, Open Space Property Tax Law, Minn. Statutes 2006 273.112

Arrearages, see Delinquent taxes under this topic

Assessment books

Agricultural homesteads, separate market values of dwelling and land, Minn. Statutes 2006 273.13

Appeal and equalization boards, duties, Minn. Statutes 2006 274.01

Appendixes, Minn. Statutes 2006 273.03, 274.01

Contents, Minn. Statutes 2006 273.03

Correction, Minn. Statutes 2006 274.08, 274.09, 274.12

County assessors, duties, Minn. Statutes 2006 273.061, 274.12

County auditors, duties, Minn. Statutes 2006 273.03, 274.08, 274.09

Electronic data processing system in lieu of, Minn. Statutes 2006 273.03

Examiners' lists, entries from, Minn. Statutes 2006 274.12

Exempt property converted to taxable uses, Minn. Statutes 2006 272.02

Generally, Minn. Statutes 2006 273.061

Homesteads established after assessment date, Minn. Statutes 2006 273.124

Improvements to property, listing, Minn. Statutes 2006 273.11

Iron ore, Minn. Statutes 2006 273.02

Listing, notice to absent or sick owners, Minn. Statutes 2006 273.66

Manufactured homes, Minn. Statutes 2006 273.125

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 273.02, 274.07 to 274.12

Real estate tax judgment sales, Minn. Statutes 2006 272.17

Red Lake Game Preserve, tax-forfeited land sales, Minn. Statutes 2006 282.223

Return to county auditor, Minn. Statutes 2006 273.125

Tax-exempt property, Minn. Statutes 2006 273.18

Tax-forfeited lands, Minn. Statutes 2006 272.02, 282.07, 282.223

Valuation of property, recording, Minn. Statutes 2006 273.08

Assessment districts

Statutory cities, separation from towns, Minn. Statutes 2006 412.081

Assessments

Abstracts, see Tax lists under this topic

Additional assessments, intentional disregard of law or rules, Minn. Statutes 2006 289A.60

Agriculture best management practices loans, Minn. Statutes 2006 17.117

Alternative review process, Minn. Statutes 2006 274.13

Appraisal activities, Minn. Statutes 2006 270.41

Charitable corporations, separate assessments, Minn. Statutes 2006 273.124

Conflict of laws, Minn. Statutes 2006 273.03

Cooperative associations, separate assessments, Minn. Statutes 2006 273.124

Correction of errors, orders, Minn. Statutes 2006 270C.86

Corrections, Minn. Statutes 2006 273.01

Costs, payment, Minn. Statutes 2006 273.053, 273.064, 273.065

County assessors, duties, Minn. Statutes 2006 273.052, 273.061, 273.062

Criteria, Minn. Statutes 2006 273.12

Deferred assessments, metropolitan agricultural preserves, Minn. Statutes 2006 473H.18

Defined as taxes, Minn. Statutes 2006 272.58

Delinquent personal property taxes, Minn. Statutes 2006 277.01, 277.21

Equalization procedures, Minn. Statutes 2006 274.17

Exceptions, Minn. Statutes 2006 273.052

Forms, Minn. Statutes 2006 273.03

Income property assessment data, classification, Minn. Statutes 2006 13.51

Joint assessment agreements, Minn. Statutes 2006 273.072

Land erroneously returned as improved, tax-forfeited land sales, refund, Minn. Statutes 2006 283.09

Local assessments, Minn. Statutes 2006 273.064, 273.065

Manufactured homes, Minn. Statutes 2006 273.125

Metropolitan agricultural preserves, Minn. Statutes 2006 473H.18

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Monetary penalties, Minn. Statutes 2006 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2006 270C.926

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 272.10, 273.02, 273.061, 273.062

Pipeline companies, Minn. Statutes 2006 273.33

Power companies, Minn. Statutes 2006 273.36, 273.37

Power lines, Minn. Statutes 2006 272.37, 273.36, 273.37

Power lines property, Minn. Statutes 2006 273.42, 273.425

Presumptions, legality, Minn. Statutes 2006 272.06

Procedures, Minn. Statutes 2006 273.17

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Railroad company lands or land stock, Minn. Statutes 2006 272.21, 272.23

Reassessments, see same under this topic

Records

Assessment books, see same under this topic

Completion, Minn. Statutes 2006 273.065

County assessors, duties, Minn. Statutes 2006 273.061

Delivery to county assessors, Minn. Statutes 2006 273.065

Reduction, Minn. Statutes 2006 274.01, 274.09

Requirements, generally, Minn. Statutes 2006 273.01

Right of assessment, Minn. Statutes 2006 272.10

Right of entry, assessors, Minn. Statutes 2006 273.20

Sectional structures, Minn. Statutes 2006 273.125

Severed mineral interests, Minn. Statutes 2006 272.04

Stage companies, Minn. Statutes 2006 273.33

State-owned land, market value reassessments, Minn. Statutes 2006 273.18

State-owned real property, state employees or officers, dwellings, Minn. Statutes 2006 272.011

Street, road, turnpike, or bridge companies, Minn. Statutes 2006 273.43

Tax-exempt property, Minn. Statutes 2006 272.01, 273.18

Tax-forfeited lands, invalid sales, Minn. Statutes 2006 282.10

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

Time, Minn. Statutes 2006 273.01

Transportation companies, Minn. Statutes 2006 273.33

Uniform assessments, Minn. Statutes 2006 273.12

Unmined iron ore, Minn. Statutes 2006 273.1104

Values finalized, Minn. Statutes 2006 274.175

Void assessments, Minn. Statutes 2006 283.01, 283.05

Warehouses on railroad property, Minn. Statutes 2006 273.32

Water companies, Minn. Statutes 2006 273.35

Assessors, neglect or violation of duties, fines, Minn. Statutes 2006 273.21

Assignment for benefit of creditors

Order of preference for tax payment, Minn. Statutes 2006 577.08

Assignments, refunds, Minn. Statutes 2006 290A.11

Audits and examinations, state's claim, Minn. Statutes 2006 6.60, 6.62

Bloomington

Areawide net tax capacity, commercial-industrial property, Minn. Statutes 2006 473F.08

Firefighters relief association, levy reductions, Minn. Statutes 2006 69.77

Bloomington Port Authority, exemption, Minn. Statutes 2006 469.071

Border cities

Appropriations for credits, Minn. Statutes 2006 469.1735

Credits, Minn. Statutes 2006 469.170, 469.171, 469.1734, 469.1735

Exemption, Minn. Statutes 2006 272.0212, 469.1732, 469.1734

Payments in lieu of taxes, Minn. Statutes 2006 469.1734

Camp meeting associations, exemption, Minn. Statutes 2006 315.42

Cancellation

Delinquent taxes, tax-forfeited lands, Minn. Statutes 2006 282.07

Lands tax-forfeited to the state, Minn. Statutes 2006 290B.07

Cannon Falls Port Authority Commission, Minn. Statutes 2006 469.0722

Carlton County, juvenile detention center, Minn. Statutes 2006 383C.42

Certificates and certification

Delinquent taxes, Minn. Statutes 2006 272.12, 272.162

Certificates of rent paid

Owners or managing agents, duties, Minn. Statutes 2006 290A.19

Refund claims, statutes of limitations, Minn. Statutes 2006 289A.60

Violations, monetary penalties, Minn. Statutes 2006 289A.60

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Certified copies

Judgments, void assessments or levies, Minn. Statutes 2006 283.05

Checkoffs

Nongame wildlife, Minn. Statutes 2006 290.431

State elections campaign fund, Minn. Statutes 2006 10A.31

Cities

Accounting and bookkeeping, county auditors, Minn. Statutes 2006 276.12

Airports and landing fields, Minn. Statutes 2006 360.035 to 360.037, 360.042, 360.043

Ambulance services, Minn. Statutes 2006 471.476

Annexation of territory

Apportionment, Minn. Statutes 2006 414.067

Differential taxation, Minn. Statutes 2006 414.035

Levy authority, Minn. Statutes 2006 414.031, 414.0325, 414.033

Payments to towns, Minn. Statutes 2006 414.033

Aquatic plant control, Minn. Statutes 2006 103G.625

Assessments, costs, Minn. Statutes 2006 270.52

Audits and examinations, Minn. Statutes 2006 6.60

Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2006 473F.08

Boards of health, enforcement of law, costs, Minn. Statutes 2006 145A.08

Bonds (public debt), Minn. Statutes 2006 272.67, 475.61

Border cities, see same under this topic

Certification of levies, Minn. Statutes 2006 275.065, 275.07

Claims

Claims related to, immunity, Minn. Statutes 2006 466.03

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

Community health boards, Minn. Statutes 2006 145A.11

Community health services, Minn. Statutes 2006 145A.131

Commuter van revolving fund, Minn. Statutes 2006 174.27

Consolidation of territory, Minn. Statutes 2006 414.041, 414.067

County agricultural inspectors, local weed inspections, reimbursement, Minn. Statutes 2006 18.81

County historical societies, Minn. Statutes 2006 138.053

Courthouse and city hall construction, Minn. Statutes 2006 374.29

Dam safety loan payments, Minn. Statutes 2006 103G.511

Debt service resolutions, Minn. Statutes 2006 475.61

Detachment of territory, Minn. Statutes 2006 414.06, 414.067

Economic development authorities, levies for, Minn. Statutes 2006 469.107

Emergency management, local organization, Minn. Statutes 2006 12.26

Emergency medical services districts, special levies, Minn. Statutes 2006 144F.01

Enhanced 911 systems, appropriations based on, Minn. Statutes 2006 403.113

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2006 275.065, 275.48, 471.571

Fire fund, Minn. Statutes 2006 88.04

Fire prevention improvements to private land, Minn. Statutes 2006 88.43

First class cities, see same under this topic

Fourth class cities, see same under this topic

Generally, Minn. Statutes 2006 275.065

Home rule charter cities, see same under this topic

Housing projects, special benefit tax fund, Minn. Statutes 2006 469.033

Incorporated land, concurrent detachment and annexation, Minn. Statutes 2006 414.061

Incorporation of territory, Minn. Statutes 2006 414.067

Infrastructure improvement funds, Minn. Statutes 2006 471.572

Infrastructure replacement reserve funds, Minn. Statutes 2006 471.572

Inspections, expenses and expenditures, Minn. Statutes 2006 446.01

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2006 473.625

Iron Range cities, see same under this topic

Judgments against city, payment, Minn. Statutes 2006 465.14, 466.09

Levy adjustments for state aid reductions, Minn. Statutes 2006 477A.013

Levy limits, Minn. Statutes 2006 275.011, 469.1815, 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2006 360.036, 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2006 471.61

Local firefighter relief associations, municipal contributions, Minn. Statutes 2006 69.77, 275.70, 353.28

Local government aid reduction offset, Minn. Statutes 2006 275.75

Local police relief associations, municipal contributions, Minn. Statutes 2006 69.77, 275.70, 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2006 353.28, 353A.09

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2006 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Permanent improvement and replacement funds, Minn. Statutes 2006 471.571

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Social Security, employer contributions, Minn. Statutes 2006 355.03

Storm sewer improvement districts, Minn. Statutes 2006 275.70

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2006 69.772, 69.773

Library construction, Minn. Statutes 2006 134.41

Library services, Minn. Statutes 2006 134.07

Local firefighter relief associations, municipal contributions, Minn. Statutes 2006 69.77, 353.28

Local police relief associations, municipal contributions, Minn. Statutes 2006 69.77, 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2006 353.28, 353A.09

Local water management, Minn. Statutes 2006 103B.325, 103B.335

Maternal and child health block grants, matching funds, Minn. Statutes 2006 145.882

Metropolitan area, Minn. Statutes 2006 473.87, 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2006 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Mosquito abatement, Minn. Statutes 2006 18G.14

Municipal bonds, redemption, Minn. Statutes 2006 469.183

Municipal forests, maintenance, Minn. Statutes 2006 459.06

Municipal power agencies, payments to, Minn. Statutes 2006 453.58

Omissions and errors, correction, Minn. Statutes 2006 275.075

Park districts, Minn. Statutes 2006 398.16

Permanent improvement and replacement funds, Minn. Statutes 2006 471.571

Pest control, Minn. Statutes 2006 18G.13

Plant pests, control or eradication, Minn. Statutes 2006 18G.13, 18H.03

Postaudits, payment, Minn. Statutes 2006 6.62

Proposed property taxes, notice and hearings, Minn. Statutes 2006 275.065

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Public libraries, Minn. Statutes 2006 134.07, 134.12

Public works reserve funds, Minn. Statutes 2006 471.57

Publicity expenditures, Minn. Statutes 2006 469.187

Rates, metropolitan area cities, Minn. Statutes 2006 473F.08

Real property acquired by, payment, Minn. Statutes 2006 272.68

Recreational facilities and programs (public), Minn. Statutes 2006 272.02, 471.191

Redevelopment projects, partial exemption, Minn. Statutes 2006 469.043

Reduced net tax capacity, additional levies, Minn. Statutes 2006 275.48

Reduction, abatement, or offsets, Minn. Statutes 2006 126C.48, 375.192

Referendum, Minn. Statutes 2006 275.60

Regional library systems, Minn. Statutes 2006 134.20, 134.34, 134.342

Rehabilitation facilities, Minn. Statutes 2006 268A.06

Reports about, Minn. Statutes 2006 275.07

Restricted residence districts, Minn. Statutes 2006 462.15

Rural service districts, Minn. Statutes 2006 272.67

Second class cities, see same under this topic

Severance pay, Minn. Statutes 2006 126C.43

Sewers, Minn. Statutes 2006 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2006 103F.221

Social Security, employer contributions, Minn. Statutes 2006 355.03

Soil and water conservation districts, Minn. Statutes 2006 103C.331

Specific cities, see specific entries under this topic

State payment of defaulted obligations, repayment, Minn. Statutes 2006 126C.55

Statutory cities, see same under this topic

Storm sewer improvement districts, Minn. Statutes 2006 444.20

Storm water control systems, Minn. Statutes 2006 444.075

Tax liens, improvements, Minn. Statutes 2006 272.32

Teachers, outplacement services, Minn. Statutes 2006 126C.43

Teachers retirement, Saint Paul and Duluth, employer contributions, Minn. Statutes 2006 354A.12

Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2006 354.51

Third class cities, see same under this topic

Tourist camps, Minn. Statutes 2006 450.19

Unemployment insurance, Minn. Statutes 2006 268.052

Urban service districts, Minn. Statutes 2006 272.67

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2006 69.772, 69.773

Voting machines or systems, Minn. Statutes 2006 206.59

War memorials, Minn. Statutes 2006 416.02

Wastewater treatment, Minn. Statutes 2006 473.521

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water services facilities of private vendors, Minn. Statutes 2006 272.02, 471A.03, 471A.05

Water supply, Minn. Statutes 2006 444.075

Watershed districts, Minn. Statutes 2006 103B.241, 103D.915, 444.075

Watershed management, Minn. Statutes 2006 103B.245

City development districts, exemptions, Minn. Statutes 2006 272.02, 469.127

Claimants (refunds)

Claimants not located, lapse of credit, Minn. Statutes 2006 290A.18

Claimants of deceased persons, inspection of returns, Minn. Statutes 2006 270B.03

Death, effect, Minn. Statutes 2006 290A.18

Delinquent taxes, refunds applied against, Minn. Statutes 2006 290A.15

Eligibility, proof, Minn. Statutes 2006 290A.09

Generally, Minn. Statutes 2006 290A.03

Homesteads, Minn. Statutes 2006 290A.03, 290A.05

Leasehold cooperative tenants, Minn. Statutes 2006 290A.091

One per household, Minn. Statutes 2006 290A.08

Right to file claim, Minn. Statutes 2006 290A.18

Spouses, Minn. Statutes 2006 290A.08

Claims (refunds), see Refunds under this topic

Class 1 property, qualifying property

Border city development zones, Minn. Statutes 2006 272.0212

Homestead determination, Minn. Statutes 2006 273.124

Residential homesteads, Minn. Statutes 2006 273.13

Class 1a property

Class rates, Minn. Statutes 2006 273.13

Defined as residential property, Minn. Statutes 2006 276A.01

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.11, 273.124, 273.13

Residential homestead market value credit, Minn. Statutes 2006 273.1384

Class 1b property

Certification, procedures, Minn. Statutes 2006 273.1315

Defined as residential property, Minn. Statutes 2006 276A.01

Delinquent property taxes, monetary penalties, Minn. Statutes 2006 279.01

Generally, Minn. Statutes 2006 273.13

Homestead declarations, filing, Minn. Statutes 2006 273.1315

Property owners, duties, Minn. Statutes 2006 273.1315

Qualifying property, Minn. Statutes 2006 270B.12, 273.111, 273.124, 273.13

Residential homestead market value credit, Minn. Statutes 2006 273.1384

Class 1c property

Delinquent property taxes, monetary penalties, Minn. Statutes 2006 279.01

Generally, Minn. Statutes 2006 273.13

State general tax, Minn. Statutes 2006 275.025

Class 1d property, Minn. Statutes 2006 273.13

Class 2 property, Minn. Statutes 2006 273.13

Class 2a property

Agricultural homesteads, Minn. Statutes 2006 273.124, 273.1384

Defined as residential property, Minn. Statutes 2006 276A.01

Delinquent property taxes, monetary penalties, Minn. Statutes 2006 279.01

Generally, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.111, 273.124, 273.13

Residential homestead market value credit, Minn. Statutes 2006 273.1384

Class 2b property

Class rates, Minn. Statutes 2006 273.13

Delinquent property taxes, monetary penalties, Minn. Statutes 2006 279.01

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.111, 273.13

Class 3 property

Defined as commercial-industrial property, Minn. Statutes 2006 276A.01

Defined as residential property, Minn. Statutes 2006 276A.01

Market value, Minn. Statutes 2006 273.11

Qualifying property, border city development zones, Minn. Statutes 2006 272.0212

State general tax, Minn. Statutes 2006 275.025

Class 3a property

Delinquent property taxes, Minn. Statutes 2006 279.01, 279.37

Disparity reduction credit, Minn. Statutes 2006 273.1398

Generally, Minn. Statutes 2006 273.13

Income-producing property, Minn. Statutes 2006 273.11

Property taxes, partial payments, Minn. Statutes 2006 279.01

Class 3b property

Class rates, Minn. Statutes 2006 273.13

Disparity reduction credit, Minn. Statutes 2006 273.1398

Income-producing property, Minn. Statutes 2006 273.11

Market value, Minn. Statutes 2006 273.13

Qualifying property, enterprise zones, Minn. Statutes 2006 272.0212, 273.13, 469.170

Class 4 property

Defined as residential property, Minn. Statutes 2006 276A.01

Qualifying property, border city development zones, Minn. Statutes 2006 272.0212

Class 4a property

Class rates, generally, Minn. Statutes 2006 273.13

Disparity reduction credit, Minn. Statutes 2006 273.1398

Income-producing property, Minn. Statutes 2006 273.11

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.11, 273.13

Class 4b property

Class 4bb property, reclassification as, Minn. Statutes 2006 279.37

Class rates, Minn. Statutes 2006 273.13

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.11, 273.13, 273.1319

Class 4bb property

Class rates, Minn. Statutes 2006 273.13

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 273.13, 273.1319

Reclassification to class 4b property, Minn. Statutes 2006 279.37

Class 4c property

Delinquent property taxes, monetary penalties, Minn. Statutes 2006 279.01

Generally, Minn. Statutes 2006 273.13

Income-producing property, Minn. Statutes 2006 273.11

State general tax, Minn. Statutes 2006 275.025

Class 4d property

Low-income rental property, Minn. Statutes 2006 273.128, 273.13

Class 4e property, income-producing property, Minn. Statutes 2006 273.11

Class 5 property

Class rates, Minn. Statutes 2006 273.13

Commercial-industrial property, Minn. Statutes 2006 276A.01

Income-producing property, Minn. Statutes 2006 273.11

Market value, Minn. Statutes 2006 273.13

Qualifying property, Minn. Statutes 2006 272.0212, 273.13

State general tax, Minn. Statutes 2006 275.025

Class rates, generally, Minn. Statutes 2006 273.13

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2006 274.01, 274.13, 274.14, 274.17

County appeal and equalization boards, duties, Minn. Statutes 2006 274.13

Property tax lists, Minn. Statutes 2006 276.01

Reclassification as homestead property, Minn. Statutes 2006 275.065

Recording procedures, Minn. Statutes 2006 273.17

Tax increment financing districts, effect on net tax capacity, Minn. Statutes 2006 469.177

When allowed, Minn. Statutes 2006 273.01

Enterprise zones, employment property, Minn. Statutes 2006 469.170

Generally, Minn. Statutes 2006 273.13

Specific classes, see specific classes under this topic

Tax-exempt property converted to taxable uses, Minn. Statutes 2006 272.02

Clay County, flood loss aid, Minn. Statutes 2006 273.1383

Collection

Adjustment to nearest even-numbered cent, Minn. Statutes 2006 273.015

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Attorney general, duties, Minn. Statutes 2006 272.58

Authority, Minn. Statutes 2006 276.01

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

Collection sites, counties, Minn. Statutes 2006 276.04

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

County treasurers, duties, see Tax collections under COUNTY TREASURERS

Delinquent taxes, Minn. Statutes 2006 274.12, 277.17, 277.21 to 277.24, 280.38

Estimated collections, Minn. Statutes 2006 276.11, 276.111

Exception, Minn. Statutes 2006 276.02

Failure to collect, criminal penalties, Minn. Statutes 2006 289A.63

Fines, forfeitures, penalties, and interest, Minn. Statutes 2006 276.02

Homestead benefits improperly allowed, Minn. Statutes 2006 273.124, 290A.25

Lawsuits, Minn. Statutes 2006 272.30, 272.58

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2006 273.124

Manufactured homes, Minn. Statutes 2006 273.125

Monetary penalties, Minn. Statutes 2006 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2006 270C.926

Omitted property, Minn. Statutes 2006 272.10

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Railroad company lands or land stock, Minn. Statutes 2006 272.21, 272.23

Right of collection, Minn. Statutes 2006 272.10

Settlement, Minn. Statutes 2006 276.09, 276.10, 276.111

Statements about, municipal clerks, duties, Minn. Statutes 2006 471.69

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

Undivided interests, separate payments, Minn. Statutes 2006 276.07

Combined units of government, Minn. Statutes 2006 465.82

Common interest communities

Homestead determination, Minn. Statutes 2006 273.124

Recording, Minn. Statutes 2006 515B.1-116

Separate titles and taxation, Minn. Statutes 2006 515B.1-105

Complaints, Revenue Department, duties, Minn. Statutes 2006 270C.92

Confession of judgment

Cancellation, Minn. Statutes 2006 279.33, 279.34

Delinquent personal property taxes, Minn. Statutes 2006 277.23

Generally, Minn. Statutes 2006 279.03, 279.37

Taxes included, not delinquent, property tax refunds, Minn. Statutes 2006 290A.10, 290A.14

Confiscation of property, Minn. Statutes 2006 277.21

Conflict of laws

Listing, assessments, Minn. Statutes 2006 273.03

Special levy laws superseded, Minn. Statutes 2006 275.092

Taxes levied for a specific year, prevailing law, Minn. Statutes 2006 279.04

Congressional medal of honor recipients

Taxes paid by state, Minn. Statutes 2006 273.118

Conservation property

Conservation restrictions, Minn. Statutes 2006 273.117

Conservation tax credit

Certification and payment, Minn. Statutes 2006 273.1392

Generally, Minn. Statutes 2006 273.119

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Property tax statements, Minn. Statutes 2006 276.04

Consolidated conservation areas, Minn. Statutes 2006 84A.53

Constitutional tax levy

Certificates of deposit, payment, Minn. Statutes 2006 16A.671

General obligation special tax bonds, payment, Minn. Statutes 2006 16A.661, 41.62, 41B.19

Refunding bonds, payment, Minn. Statutes 2006 16A.641

Contamination taxes, Minn. Statutes 2006 270.91 to 270.98, 275.065, 276.04

Cook County

Juvenile detention center, Minn. Statutes 2006 383C.42

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Cooperative districts (schools)

Generally, see School districts under this topic

Levies for cooperative programs, Minn. Statutes 2006 126C.43

School buildings and grounds, repair, Minn. Statutes 2006 126C.40

Costs, distribution, Minn. Statutes 2006 276.131

Counties

Accounting and bookkeeping, county auditors, Minn. Statutes 2006 276.12

Aeronautics assistance, other municipalities, Minn. Statutes 2006 360.043

Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2006 17.117

Airports and landing fields, Minn. Statutes 2006 360.036, 360.037, 360.042

Ambulance services, Minn. Statutes 2006 471.476

Apportionment, Minn. Statutes 2006 270.12

Armory construction, Minn. Statutes 2006 193.145, 193.27

Assessment costs, Minn. Statutes 2006 270.52

Boards of health, enforcement of law, costs, Minn. Statutes 2006 145A.08

Bonded debt sinking fund, Minn. Statutes 2006 272.28

Bonds (public debt), Minn. Statutes 2006 475.61

Boundary changes, effect, Minn. Statutes 2006 370.19

Business and economic development, Minn. Statutes 2006 469.180

Capital and equipment purchases, Minn. Statutes 2006 373.01

Capital improvements, Minn. Statutes 2006 275.011, 373.25

Certification, Minn. Statutes 2006 275.065, 275.07

City hall, construction, Minn. Statutes 2006 374.29

Claims, defenses, or objections, see Defenses or objections, petitions for under this topic

Claims related to, immunity, Minn. Statutes 2006 466.03

Community corrections facilities, Minn. Statutes 2006 401.05

Community health boards, Minn. Statutes 2006 145A.11

Community health services, Minn. Statutes 2006 145A.131

Commuter van revolving fund, Minn. Statutes 2006 174.27

Comprehensive municipal plans, costs, Minn. Statutes 2006 473.87

County agricultural societies, Minn. Statutes 2006 38.27

County building funds, Minn. Statutes 2006 373.25

County cemeteries, exemption, Minn. Const. art 10 s 1

County extension work, expenses, Minn. Statutes 2006 38.36

County government study commissions, expenses, Minn. Statutes 2006 375A.13

County historical societies, support, Minn. Statutes 2006 138.052

County medical assistance fund, Minn. Statutes 2006 256B.20

County nursing homes, Minn. Statutes 2006 376.56

County parks, Minn. Statutes 2006 398.33

Courthouses, maintenance and construction, Minn. Statutes 2006 374.29, 375.18

Dam safety loan payments, Minn. Statutes 2006 103G.511

Debt service resolutions, Minn. Statutes 2006 471.61, 475.61

Delinquency dates, published notice, Minn. Statutes 2006 385.40

Delinquent taxes, Minn. Statutes 2006 279.09, 384.19, 385.42

Detached territory, Minn. Statutes 2006 370.20

Distribution of revenues, homestead benefits improperly allowed, Minn. Statutes 2006 273.124

Diversionary work program, Minn. Statutes 2006 261.063

Election redistricting expenses, Minn. Statutes 2006 204B.135

Emergency jobs programs, Minn. Statutes 2006 375.555

Emergency management, local organization, Minn. Statutes 2006 12.26

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2006 275.065, 275.26, 373.45

Fire prevention improvements to private land, Minn. Statutes 2006 88.43

Fire protection, unorganized territories, Minn. Statutes 2006 365.243

Forest development, Minn. Statutes 2006 282.38

Generally, Minn. Statutes 2006 275.065

Goose management lands, exemption, Minn. Statutes 2006 97A.061

Great River Road, financial assistance, Minn. Statutes 2006 373.27

Groundwater plan costs, Minn. Statutes 2006 103B.255

Human services boards, Minn. Statutes 2006 402.065

Indigent hospitalization, chemical dependency services, Minn. Statutes 2006 254B.03

Infrastructure improvement funds, Minn. Statutes 2006 471.572

Iron Range counties, Minn. Statutes 2006 276A.01 to 276A.09, 298.28

Irregular tracts, platting costs, Minn. Statutes 2006 272.19

Jails, construction, Minn. Statutes 2006 641.23, 641.264

Lake improvement districts, Minn. Statutes 2006 103B.555, 103B.581

Lake improvement program, Minn. Statutes 2006 103F.801

Late payments, penalties, Minn. Statutes 2006 373.41

Leased public campgrounds, road maintenance, Minn. Statutes 2006 92.46

Levies for defaulted debt obligations, Minn. Statutes 2006 373.45

Levy limits

Abatements, inclusion, Minn. Statutes 2006 469.1815

Capital improvement program, mill rate limits, Minn. Statutes 2006 275.011

Deductions from, neighborhood revitalization program payments, Minn. Statutes 2006 469.1831

Excess levies, see same under this topic

Generally, Minn. Statutes 2006 471.69

Social service funding, effect on, Minn. Statutes 2006 256F.10

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2006 360.036, 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2006 471.61

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2006 353.28

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2006 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Social Security, employer contributions, Minn. Statutes 2006 355.03

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2006 473.811

Library construction, Minn. Statutes 2006 134.41

Library services, Minn. Statutes 2006 134.07

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2006 353.28

Local safety councils, Minn. Statutes 2006 471.63

Local social services agencies, Minn. Statutes 2006 393.08

Local water management, Minn. Statutes 2006 103B.311, 103B.331, 103B.335

Local water planning, powers, Minn. Statutes 2006 103B.311, 103B.331

Lost revenues, property damaged by natural disasters or emergencies, levies for, Minn. Statutes 2006 273.123

Metropolitan agricultural preserves, state reimbursement for lost revenue, Minn. Statutes 2006 473H.10

Metropolitan area, Minn. Statutes 2006 473.811, 473.87

Metropolitan surface water management programs, Minn. Statutes 2006 103B.245, 103B.251, 275.066, 275.07

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Mosquito abatement, Minn. Statutes 2006 18G.14

Mosquito control, additional levies, Minn. Statutes 2006 473.711

Net tax capacity, reduction, human services, Minn. Statutes 2006 256F.10, 256F.13

New counties, Minn. Statutes 2006 370.01, 370.20, 370.23

Newly consolidated counties, Minn. Statutes 2006 371.10, 371.11, 371.14

Noxious weeds, control or eradication, Minn. Statutes 2006 18.83

Omissions and errors, correction, Minn. Statutes 2006 275.075

Park districts, Minn. Statutes 2006 398.16, 398.17

Payment statements, manufactured homes, Minn. Statutes 2006 169.86

Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2006 471.49 to 471.55

Pest control, Minn. Statutes 2006 18G.13

Plant pests, control or eradication, Minn. Statutes 2006 18G.13, 18H.03

Poor relief, Minn. Statutes 2006 261.062, 261.063

Postaudits, payment, Minn. Statutes 2006 6.62

Power line taxes, Minn. Statutes 2006 127A.34, 127A.45

Probation officer costs, Minn. Statutes 2006 244.19

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Public libraries, Minn. Statutes 2006 134.07, 134.12

Public safety radio communication system, Minn. Statutes 2006 373.47, 403.31

Real property acquired by, payment, Minn. Statutes 2006 272.68

Recreational facilities for senior citizens, Minn. Statutes 2006 471.16

Red Lake Game Preserve, bond payments, Minn. Statutes 2006 84A.11

Reduction, abatement, or offsets, Minn. Statutes 2006 126C.48, 375.192, 375.194, 477A.14

Referendum, Minn. Statutes 2006 275.60, 375.20

Regional library systems, Minn. Statutes 2006 134.07, 134.34, 134.342

Rehabilitation facilities, Minn. Statutes 2006 268A.06

Reports about, Minn. Statutes 2006 275.07

Resettlement projects, in lieu payments, Minn. Statutes 2006 471.50 to 471.55

Road and bridge funds, Minn. Statutes 2006 163.05

Sale of land, Minn. Statutes 2006 373.01

Sewers, Minn. Statutes 2006 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2006 103F.215

Social Security, employer contributions, Minn. Statutes 2006 355.03

Soil and water conservation districts, Minn. Statutes 2006 103C.331

Solid waste management, Minn. Statutes 2006 400.08, 400.11

Special assessors, salary reimbursement, Minn. Statutes 2006 270C.96

Special laws superseded, Minn. Statutes 2006 275.092

Special levies, Minn. Statutes 2006 6.57, 144F.01, 275.70

Specific counties, see specific entries under this topic

State general tax, apportionment and levy, Minn. Statutes 2006 275.025

Storm water control systems, Minn. Statutes 2006 444.075

Subordinate service districts, Minn. Statutes 2006 375B.03, 375B.09

Surveys to restore United States survey corners, Minn. Statutes 2006 381.12

Tax examiners, compensation and salaries, Minn. Statutes 2006 274.10

Tax notices, Minn. Statutes 2006 275.065, 279.09, 385.40

Tort judgments, payment, Minn. Statutes 2006 466.09

Unemployment insurance, Minn. Statutes 2006 268.052

Uniform rates, subordinate service districts, exception, Minn. Statutes 2006 375B.03

Unorganized territories, road district assessors, appointment, Minn. Statutes 2006 375.23

Unpaid taxes, searches for, Minn. Statutes 2006 384.19, 385.42

Voting machines or systems, Minn. Statutes 2006 206.59

War memorial buildings, Minn. Statutes 2006 373.053

Wastewater treatment, Minn. Statutes 2006 473.521

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water services facilities of private vendors, Minn. Statutes 2006 272.02, 471A.03, 471A.05

Water supply, Minn. Statutes 2006 444.075

Watershed districts, Minn. Statutes 2006 103B.241, 103D.915, 444.075

Watershed management, Minn. Statutes 2006 103B.245

Weed control, prorated expenses, Minn. Statutes 2006 375.30

Wind energy conversion lands, valuation, Minn. Statutes 2006 272.02

County agricultural societies, Minn. Statutes 2006 38.27

County historical societies, Minn. Statutes 2006 138.053

Credits

Border city zones, Minn. Statutes 2006 469.170, 469.171, 469.1734

Conservation tax credit, see same under this topic

Defined as tax refunds, Minn. Statutes 2006 270A.03

Disparity reduction credit, Minn. Statutes 2006 273.1321, 273.1398

Enterprise zones, credits, see same under this topic

High voltage transmission lines credit, see Power line credit under this topic

Low-income housing credit, Minn. Statutes 2006 462C.05

Market value homestead credits, Minn. Statutes 2006 273.1384

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2006 273.1392, 273.1393

MFIP, property and income limitations, exclusions, Minn. Statutes 2006 256J.20

Net property taxes, order of priority, Minn. Statutes 2006 273.1393

Payments by Revenue Department, effect, Minn. Statutes 2006 270A.07

Power line credit, see same under this topic

Property tax statements, Minn. Statutes 2006 276.04

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2006 273.123

Refundable tax credits, Minn. Statutes 2006 13.46, 270B.14

Renters credit, see same under this topic

Residential energy conservation measures, Commerce Department, duties, Minn. Statutes 2006 216C.12

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 2006 275.065, 275.067

Crow Wing County

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Dakota County, assessment review

Transfer of duties from local to county board, Minn. Statutes 2006 383D.73

Damages, delinquent taxes, conveyance violations, Minn. Statutes 2006 272.12

Deephaven, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Defenses or objections

Jurisdiction, Tax Court, Minn. Statutes 2006 271.06, 271.09

Petitions for

Answers, Minn. Statutes 2006 279.15

Appeal deadline for exempt status, classification, or valuation changes, Minn. Statutes 2006 278.01

Contents, Minn. Statutes 2006 278.02

County assessors, duties, Minn. Statutes 2006 278.01, 278.05

Delinquent taxes, Minn. Statutes 2006 278.06, 278.13

Discovery, Minn. Statutes 2006 278.05

Dismissal, Minn. Statutes 2006 278.03, 278.05

Evidence, Minn. Statutes 2006 278.05

Filing, Minn. Statutes 2006 278.01, 278.03, 279.15

Full payment of tax, effect, Minn. Statutes 2006 278.11

Judgments, see same under this topic

Manufactured homes, assessments, Minn. Statutes 2006 273.125

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Multiple parcels, Minn. Statutes 2006 278.02

Net tax capacity, orders or judgments not barred, Minn. Statutes 2006 270C.928

Notice requirements, Minn. Statutes 2006 273.125, 278.03

Petitioners, Minn. Statutes 2006 278.01, 278.03, 278.05

Proof of service, Minn. Statutes 2006 278.01

Receipts, filing, Minn. Statutes 2006 278.03

Reduction of valuation, offers, Minn. Statutes 2006 278.05

Reinstatement, Minn. Statutes 2006 278.03

Rural and urban service districts, validity, Minn. Statutes 2006 272.67

Sustained, discharge of parcel, Minn. Statutes 2006 279.18

Trials, Minn. Statutes 2006 278.05

Validity, determination, Minn. Statutes 2006 278.01

Deferrals

Abatement authority, generally, Minn. Statutes 2006 469.1813

Senior citizens, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Deferred compensation plans, levies for, Minn. Statutes 2006 356.24

Definitions

Adoption of budget and tax levies, Minn. Statutes 2006 275.065

Classification of property, Minn. Statutes 2006 273.13

Economic development, Minn. Statutes 2006 469.1812

Education Code, Minn. Statutes 2006 120A.05

Generally, Minn. Statutes 2006 272.03

Levies for collection or payment, Minn. Statutes 2006 277.21

Levy limits, Minn. Statutes 2006 275.70

Market value, Minn. Statutes 2006 273.032

Maximum effort school aid law, Minn. Statutes 2006 126C.63

Metropolitan Council, Minn. Statutes 2006 473.249

Metropolitan Mosquito Control Commission, Minn. Statutes 2006 473.711

Metropolitan Revenue Distribution Act, Minn. Statutes 2006 473F.02

MFIP, Minn. Statutes 2006 256J.08

Mill rate levy limits, Minn. Statutes 2006 275.011

Property Tax Refund Act, Minn. Statutes 2006 290A.03 to 290A.05

Revenue Department, Minn. Statutes 2006 270C.01

Revenue Recapture Act, Minn. Statutes 2006 270A.03

Special taxing districts, Minn. Statutes 2006 275.066

Tax-forfeited lands, Minn. Statutes 2006 282.251

Tax rates, terminology, Minn. Statutes 2006 273.1102

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01

Delinquent personal property taxes

Amount, Minn. Statutes 2006 277.01

Appeals, Minn. Statutes 2006 277.21

Cancellation, Minn. Statutes 2006 272.24, 277.24

Collection, see same under this topic

Confession of judgment, Minn. Statutes 2006 277.23

Confiscation of property, Minn. Statutes 2006 277.21

County treasurers, duties, Minn. Statutes 2006 277.17, 277.24

Injunctions, Minn. Statutes 2006 277.21

Interest, Minn. Statutes 2006 277.15, 277.17

Judgments, see same under this topic

Lawsuits, Minn. Statutes 2006 277.21

Leased real property, improvements, Minn. Statutes 2006 279.01

Levies, Minn. Statutes 2006 277.17, 277.20, 277.21

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2006 273.125, 277.01, 277.17

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 273.02, 274.12

Payment, see same under this topic

Penalties (monetary), see same under this topic

Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2006 277.21

Records, disposition by court administrators, Minn. Statutes 2006 485.23

Tax-exempt business property, Minn. Statutes 2006 277.01

Tax judgment sales, Minn. Statutes 2006 277.21

Tax notices, Minn. Statutes 2006 277.17, 277.21, 277.23

When delinquent, Minn. Statutes 2006 277.01

Delinquent taxes

Answers, Minn. Statutes 2006 279.15, 279.17

Cancellation, tax-forfeited lands, Minn. Statutes 2006 282.07

Certificates and certification, Minn. Statutes 2006 272.12, 272.162

Claims, revenue recapture, priority, Minn. Statutes 2006 270A.10

Collection, Minn. Statutes 2006 274.12, 280.38

Confession of judgment, Minn. Statutes 2006 277.23

Confiscation of property, Minn. Statutes 2006 277.21

Conflict of laws, Minn. Statutes 2006 279.04

Costs, distribution, Minn. Statutes 2006 276.131

Counties, see same under this topic

Damages, conveyance violations, Minn. Statutes 2006 272.12

Defects, jurisdiction, Minn. Statutes 2006 279.14

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

Definitions, Minn. Statutes 2006 282.251

Delinquencies prior to 1942, Minn. Statutes 2006 279.32

Due dates, Minn. Statutes 2006 279.01

Former state lands, sale, see under TAX-FORFEITED LAND

Generally, Minn. Statutes 2006 279.001 to 279.37

Hazardous buildings, auction proceeds, application to taxes, Minn. Statutes 2006 463.22

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2006 290A.15

Judgments, see same under this topic

Liability, omitted penalties, Minn. Statutes 2006 279.02

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2006 47.209, 273.125, 277.01, 277.17

Monetary penalties, see Penalties (monetary) under this topic

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 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 2006 279.001

Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2006 277.21

Publication of notice and list, Minn. Statutes 2006 279.09

Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Records, disposition by court administrators, Minn. Statutes 2006 485.23

Refunds, erroneous payments, Minn. Statutes 2006 272.12

Reinstatement, Minn. Statutes 2006 280.385

Revenues, distribution formula, Minn. Statutes 2006 276.10

Senior citizens' deferrals, Minn. Statutes 2006 290B.07

Sustainable forest incentive program, removal of enrolled lands, Minn. Statutes 2006 290C.09

Targeted neighborhood revitalization programs, hazardous property penalty, Minn. Statutes 2006 469.206

Tax-exempt business property, Minn. Statutes 2006 277.01

Tax-exempt lands, cancellation, Minn. Statutes 2006 279.33, 279.34

Tax increment financing districts, Minn. Statutes 2006 469.176

Tax judgment sales, Minn. Statutes 2006 277.21

Tax liability, standing timber, cutting notices, violations, Minn. Statutes 2006 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 2006 272.41, 272.42

Towns, see same under this topic

When delinquent, Minn. Statutes 2006 277.01

Descriptions of property

Irregular tracts, auditor's plats, validity, Minn. Statutes 2006 272.19

Discovery, omitted property, Minn. Statutes 2006 273.65

Disparity reduction aid

Adjustments, Minn. Statutes 2006 477A.014

Generally, Minn. Statutes 2006 273.1398

Tax statements, Minn. Statutes 2006 276.04

Disparity reduction credit, Minn. Statutes 2006 273.1321, 273.1398

Duluth Transit Authority

Certification, Minn. Statutes 2006 275.067

City council, duties, Minn. Statutes 2006 458A.31

Commission property, exemption, Minn. Statutes 2006 458A.30

Notice, Minn. Statutes 2006 275.065

East Lake County Medical Clinic District

Certification, Minn. Statutes 2006 275.067

Defined as special taxing district, Minn. Statutes 2006 275.066

Notice, Minn. Statutes 2006 275.065

Economic development authorities

Bond issuance, Minn. Statutes 2006 469.102

Certification, Minn. Statutes 2006 275.067

Concessions (businesses), exemption, Minn. Statutes 2006 272.01

Levies, Minn. Statutes 2006 469.100

Levies by cities, Minn. Statutes 2006 469.107

Notice, Minn. Statutes 2006 275.065

Reverse referendum, Minn. Statutes 2006 469.107

Education funding

Counties, see same under this topic

School districts, see same under this topic

Electric general facilities, exemptions, Minn. Statutes 2006 272.02

Emergency medical services districts

Generally, Minn. Statutes 2006 144F.01, 275.066

Eminent domain proceedings

Payment of taxes, Minn. Statutes 2006 117.135

Enforcement of law

Delinquent taxes, tax liens, Minn. Statutes 2006 277.20

Homestead benefits improperly allowed, Minn. Statutes 2006 273.124

Railroad company lands or land stock, Minn. Statutes 2006 272.21, 272.23

Severed interests, Minn. Statutes 2006 272.04

Severed mineral interests, Minn. Statutes 2006 272.04

Stockpiled metallic minerals material, Minn. Statutes 2006 273.1651

Enterprise zones, credits

Appropriations for, Minn. Statutes 2006 469.169, 469.171

Border city zones, Minn. Statutes 2006 469.170, 469.171

Certification and payment, Minn. Statutes 2006 273.1392

Employment property, Minn. Statutes 2006 273.13, 469.170, 469.171

Foregone revenues, estimates, Minn. Statutes 2006 469.169

Maximum reduction amount, Minn. Statutes 2006 469.169

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Property tax statements, Minn. Statutes 2006 276.04

Tax reductions for businesses, Minn. Statutes 2006 469.169

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equalization studies

Metropolitan Council, duties, Minn. Statutes 2006 473.244

Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2006 277.17

Evasion, Minn. Statutes 2006 289A.63

Evidence

Assessors' findings, correctness, Minn. Statutes 2006 270C.924

Judgments, regularity and validity, Minn. Statutes 2006 279.16

Tax lists, Minn. Statutes 2006 279.19

Examiners

Omitted or undervalued property, duties, Minn. Statutes 2006 274.10

Excelsior, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Excess levies

Adjustments by county auditors, Minn. Statutes 2006 275.16

Contracts resulting in, void, Minn. Statutes 2006 275.27

Counties, injunctions, Minn. Statutes 2006 275.26

Generally, Minn. Statutes 2006 275.065, 275.71

Levy limits, see same under this topic

Reduced net tax capacity, Minn. Statutes 2006 275.48

Specific taxing authorities, see specific entries under this topic

Exemptions

Agricultural machinery and equipment, Minn. Statutes 2006 168.012

Agricultural processing facilities, Minn. Statutes 2006 469.1811

Airports and landing fields, Minn. Statutes 2006 360.035

Auxiliary forests, Minn. Statutes 2006 88.47

Baseball park (major league), Minn. Statutes 2006 473.753

Bloomington Port Authority, Minn. Statutes 2006 469.071

Border city development zones, Minn. Statutes 2006 272.0212, 469.1732, 469.1734

Camp meeting associations, Minn. Statutes 2006 315.42

Cemeteries, Minn. Const. art 10 s 1, Minn. Statutes 2006 272.02, 306.14

Children's homes, Minn. Statutes 2006 317A.907

Community health services, county taxes, Minn. Statutes 2006 145A.131

Concessions (businesses), Minn. Statutes 2006 272.01

Constitutional exemptions, Minn. Const. art 10 s 1

County cemeteries, Minn. Const. art 10 s 1

Distressed homestead reinvestment exemption, Minn. Statutes 2006 273.80

Duluth Transit Authority, Minn. Statutes 2006 458A.30

Economic development authorities, Minn. Statutes 2006 469.101

Generally, Minn. Statutes 2006 272.02

Goose management lands, Minn. Statutes 2006 97A.061

Great Lakes Commission, Minn. Statutes 2006 1.21

Hangers, Minn. Statutes 2006 272.01

Health Coverage Reinsurance Association, Minn. Statutes 2006 62L.13

Higher Education Facilities Authority projects, Minn. Statutes 2006 136A.39

Hospital districts, Minn. Statutes 2006 447.31

Hospitals, Minn. Const. art 10 s 1

Housing and redevelopment authorities, Minn. Statutes 2006 272.026, 469.012

Housing Finance Agency, Minn. Statutes 2006 462A.19

Housing projects, Minn. Statutes 2006 469.012

Indian reservations, housing projects, Minn. Statutes 2006 272.02, 469.040

Industrial development districts, Minn. Statutes 2006 469.155

Intermediate airports, metropolitan area, Minn. Statutes 2006 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2006 136D.23

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2006 136D.74

Intermediate School District 917 (Dakota County), Minn. Statutes 2006 136D.83

International economic development zone, Minn. Statutes 2006 272.02, 469.324

Job opportunity building zones, Minn. Statutes 2006 272.02, 469.315, 469.319

Lake Superior Center Authority, Minn. Statutes 2006 85B.07

Listing, valuation, and assessment, Minn. Statutes 2006 273.18

Met Center, Minn. Statutes 2006 473.556

Metrodome, Minn. Statutes 2006 473.556

Metropolitan Airports Commission, Minn. Statutes 2006 473.608

Metropolitan Council, Minn. Statutes 2006 473.448, 473.545

Metropolitan Sports Facilities Commission, Minn. Statutes 2006 473.556

Minnesota Comprehensive Health Association, Minn. Statutes 2006 62E.10, 272.02

Minnesota Risk Adjustment Association, Minn. Statutes 2006 62Q.03

Municipal airports, Minn. Statutes 2006 272.01

Municipal parking facilities, Minn. Statutes 2006 459.14

Pollution Control Agency property, Minn. Statutes 2006 115A.06

Private cemeteries, Minn. Statutes 2006 306.88, 307.09

Private child-caring and child-placing agencies, Minn. Statutes 2006 317A.907

Property containing iron ore bearing materials (other than taconite), Minn. Statutes 2006 298.405

Public housing agency property, Minn. Statutes 2006 272.026

Redevelopment projects, partial exemption, Minn. Statutes 2006 469.043

Regional railroad authorities, Minn. Statutes 2006 398A.05

Religious corporations, Minn. Statutes 2006 317A.909

Reservations (lands), Minn. Statutes 2006 272.01

Rural Finance Authority, Minn. Statutes 2006 41B.20

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2006 458A.09

Saint Louis County, school district property leased by nonprofit organizations, Minn. Statutes 2006 383C.48

Service cooperatives (SCs), Minn. Statutes 2006 123A.21

Solid waste management districts, Minn. Statutes 2006 115A.69

State property, master lease program, Minn. Statutes 2006 16A.85

Statements of exemption, filing, Minn. Statutes 2006 272.025

Sunday school assemblies, Minn. Statutes 2006 315.42

Target Center, Minn. Statutes 2006 473.556

Town cemeteries, Minn. Const. art 10 s 1

Vocational education cooperative centers, Minn. Statutes 2006 123A.22

Volunteer fire departments, property, Minn. Statutes 2006 272.021

Waste management purposes, Minn. Statutes 2006 115A.06

Water and sewer commissions, nonmetropolitan counties, Minn. Statutes 2006 116A.25

Water services facilities of private vendors, Minn. Statutes 2006 471A.03, 471A.05

Western Lake Superior Sanitary District, Minn. Statutes 2006 458D.23

Wetlands, Minn. Statutes 2006 275.295

Workers' Compensation Reinsurance Association, Minn. Statutes 2006 79.34

Fairmont, police relief association, levy reductions, Minn. Statutes 2006 69.77

Family farm corporations

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Federal land occupants, right to tax, Minn. Statutes 2006 1.042

Financial institutions, Minn. Statutes 2006 272.01

Fines, collection, Minn. Statutes 2006 276.02

First class cities

Art or craft schools, Minn. Statutes 2006 450.25

City hospitals, operating costs, Minn. Statutes 2006 447.10

Docks, piers, and wharves, bond payments, Minn. Statutes 2006 458.37

Eminent domain, harbors and ports, Minn. Statutes 2006 458.24

Land exempt from park assessments, acquisition, Minn. Statutes 2006 465.16

Levees, bond payments, Minn. Statutes 2006 458.34

Levy limits, exemption, general obligation bonds, payment, Minn. Statutes 2006 475.74

Local social services agency expenses, Minn. Statutes 2006 393.08

Museums, Minn. Statutes 2006 450.25

Playgrounds, Minn. Statutes 2006 450.31, 450.32

Quarries, bond payments, Minn. Statutes 2006 458.37

Recreational facilities, Minn. Statutes 2006 450.31, 450.32

Reduction or abatement, Minn. Statutes 2006 375.192

Flight property taxes, see FLIGHT PROPERTY TAXES

Flood loss aid, 2002 floods, Minn. Statutes 2006 273.1386

Floodwood Area Ambulance District, Minn. Statutes 2006 275.065, 275.067

Forests, constitutional limitation, Minn. Const. art 10 s 2

Forfeitures, collection, Minn. Statutes 2006 276.02

Forms

Delinquent taxes, lists and notices

Affidavits of mailing, Minn. Statutes 2006 279.131

Affidavits of publication, Minn. Statutes 2006 279.13

Confessions of judgment, Minn. Statutes 2006 279.37

Designation of publishing newspapers, Minn. Statutes 2006 279.08

Real estate tax judgment book, entries, Minn. Statutes 2006 279.16

Verification, Minn. Statutes 2006 279.05, 279.06

Fourth class cities

Bands, orchestras, and choruses, Minn. Statutes 2006 449.09 to 449.14

General fund purposes, Minn. Statutes 2006 426.04

Interest on gifts, Minn. Statutes 2006 465.05

Musical entertainment, Minn. Statutes 2006 449.06

Parking facilities, Minn. Statutes 2006 459.14

Fraternal benefit societies, Minn. Statutes 2006 64B.24

Giants Ridge Recreation Area

Residential property, tax refunds, ineligibility, Minn. Statutes 2006 298.22

Golf courses, Open Space Property Tax Law, Minn. Statutes 2006 273.112

Green acres tax law, Minn. Statutes 2006 273.111

Greenhouses, Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Greenwood, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

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

Gross property taxes

Certain increases, additional refunds, Minn. Statutes 2006 290A.04

Credits, total not to exceed, Minn. Statutes 2006 273.1393

Gross tax capacity

County assessors, duties, Minn. Statutes 2006 275.08

County auditors, duties, Minn. Statutes 2006 275.08

Formula, Minn. Statutes 2006 273.13

Overlapping districts, Minn. Statutes 2006 275.08

Ground lease payments, property taxes payable, Minn. Statutes 2006 290A.03

Hearings

Assessment or equalization, Minn. Statutes 2006 270C.922, 270C.923

Generally, Minn. Statutes 2006 275.065

Net tax capacity, Minn. Statutes 2006 127A.48, 270C.921 to 270C.924, 270C.927

Unmined iron ore, assessments, Minn. Statutes 2006 273.1104

Hennepin County

Budget appropriations, Minn. Statutes 2006 383B.114

Building and maintenance fund, Minn. Statutes 2006 383B.152

County operating and capital budgets, Minn. Statutes 2006 383B.112

Hennepin County Library, Minn. Statutes 2006 383B.237, 383B.245

Hennepin County Medical Building, Minn. Statutes 2006 383B.218

Minneapolis Employees Retirement Fund, Minn. Statutes 2006 256D.21, 422A.01, 422A.101

Municipal Building Commission, Minn. Statutes 2006 383B.754

Park district, Minn. Statutes 2006 383B.73

Tax anticipation certificates, Minn. Statutes 2006 383B.117

Tax lists, certification, Minn. Statutes 2006 383B.203

Home rule charter cities

Capital equipment, Minn. Statutes 2006 410.32

Charter commission expenses, Minn. Statutes 2006 410.06

Charter provisions, mill rate levy limits, Minn. Statutes 2006 275.011

General fund purposes, Minn. Statutes 2006 426.04

Musical entertainment, Minn. Statutes 2006 449.06

Tax anticipation certificates, Minn. Statutes 2006 410.325

Homeowner refunds

Applicants, information about, disclosure, Minn. Statutes 2006 270B.12

Homesteads, see Property taxes under HOMESTEADS

Hospital authorities, Minn. Statutes 2006 144.581

Hospital districts

Ambulance services, Minn. Statutes 2006 471.476

Amount, determining, Minn. Statutes 2006 447.34

Bonds, Minn. Statutes 2006 447.35

Certificates of indebtedness, payment, Minn. Statutes 2006 447.345

Certification, Minn. Statutes 2006 275.067

Detachment of territory, Minn. Statutes 2006 447.38

Exemptions, Minn. Statutes 2006 447.31

Generally, Minn. Statutes 2006 447.33, 447.34

Notice, Minn. Statutes 2006 275.065

Hospitals, exemption, Minn. Const. art 10 s 1

Housing and redevelopment authorities

Certification, Minn. Statutes 2006 275.067

Exemption agreements, Minn. Statutes 2006 469.012

Exemptions, Minn. Statutes 2006 272.02, 272.026, 272.06

Notice, Minn. Statutes 2006 275.065

Payments in lieu of taxes, Minn. Statutes 2006 469.042

Redevelopment areas, Minn. Statutes 2006 469.033

Housing Finance Agency, exemptions, Minn. Statutes 2006 462A.19

Housing improvement areas

Special service districts, levy limits, exemption, Minn. Statutes 2006 428A.14

Housing projects, exemption, Minn. Statutes 2006 469.012

Housing rehabilitation

Distressed homestead reinvestment exemption, Minn. Statutes 2006 273.80

Housing with services establishments, elderly assisted living facility property, exemption, Minn. Statutes 2006 272.02

Imposition of tax, see Taxable property under this topic

Assessments, see same under this topic

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

In lieu taxes, cooperative power associations, Minn. Statutes 2006 273.41

Increases

Phasing in, abatement authority, Minn. Statutes 2006 469.1813

Independent School District 625 (Saint Paul)

Desegregation levy, Minn. Statutes 2006 126C.43

Joint property tax advisory committee, Minn. Statutes 2006 383A.75

Retirees' health benefits, Minn. Statutes 2006 126C.41

Saint Paul Teachers Retirement Fund Association contributions, Minn. Statutes 2006 126C.41

Independent School District 709 (Duluth)

Desegregation levy, Minn. Statutes 2006 126C.43

Indian reservations

Housing projects, exemptions, Minn. Statutes 2006 272.02, 469.040

Industrial development districts, Minn. Statutes 2006 272.02, 469.155

Injunctions, Minn. Statutes 2006 277.21

Injunctions, excess levies, Minn. Statutes 2006 275.26

Interest

Abatement, reductions, or refunds, orders, Minn. Statutes 2006 270C.86

Abatement authority, generally, Minn. Statutes 2006 469.1813

Collection, Minn. Statutes 2006 276.02

Defined as taxes, Minn. Statutes 2006 272.58

Delinquent personal property taxes, Minn. Statutes 2006 277.15, 277.17

Delinquent taxes

Composite judgments, Minn. Statutes 2006 279.03, 279.37

Confessions of judgment, Minn. Statutes 2006 279.37

Generally, Minn. Statutes 2006 279.03

Judgments, Minn. Statutes 2006 279.18

Multiple parcels, Minn. Statutes 2006 279.03

Prevailing law, Minn. Statutes 2006 279.04

Reinvestment, Minn. Statutes 2006 280.385

Tax list, omitted parcels, Minn. Statutes 2006 281.37

Waivers, Minn. Statutes 2006 279.37

Watershed district charges and rates, Minn. Statutes 2006 444.075

Distribution, Minn. Statutes 2006 276.131

Excessive claims, Minn. Statutes 2006 289A.55

Homestead benefits improperly allowed, Minn. Statutes 2006 273.124, 290A.25

Judgments for defenses or objections, Minn. Statutes 2006 278.08, 278.10

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 273.02

Refunds, Minn. Statutes 2006 289A.56

Revenues, distribution, Minn. Statutes 2006 276.11, 276.111

Unpaid taxes, Minn. Statutes 2006 272.08

Intermediate School District 287 (Hennepin County)

Bond payments, Minn. Statutes 2006 136D.281

Exemptions, Minn. Statutes 2006 136D.23

Intermediate School District 916 (Northeast Metro)

Bond payments, Minn. Statutes 2006 136D.741

Exemptions, Minn. Statutes 2006 136D.74

Intermediate School District 917 (Dakota County)

Bond payments, Minn. Statutes 2006 136D.88

Exemptions, Minn. Statutes 2006 136D.83

International economic development zone

Exemptions, Minn. Statutes 2006 272.02, 469.324

Repayment obligation, Minn. Statutes 2006 469.328

Iron Range cities

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2006 298.39

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2006 298.28

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2006 471.75

Iron Range counties

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2006 298.28

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Iron Range school districts

Certificates of indebtedness, Minn. Statutes 2006 471.75

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2006 298.39

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2006 471.75

Iron Range towns

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2006 471.75

Itasca County

Juvenile detention center, Minn. Statutes 2006 383C.42

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Job opportunity building zones, exemptions, Minn. Statutes 2006 272.02

Judgments

Appeals, Minn. Statutes 2006 279.21

Applications for, Minn. Statutes 2006 279.19

Cancellation, Minn. Statutes 2006 279.33, 279.34

Certified copies, Minn. Statutes 2006 279.23

Conclusiveness, Minn. Statutes 2006 279.14

Contents, Minn. Statutes 2006 279.18

Costs and disbursements, Minn. Statutes 2006 279.18

County auditors, duties, Minn. Statutes 2006 279.34, 279.37

County boards, duties, Minn. Statutes 2006 279.34, 279.37

Court administrators, duties, Minn. Statutes 2006 279.16, 279.20

Defenses or objections, Minn. Statutes 2006 278.05 to 278.10, 278.12, 278.13

Delinquent personal property taxes, Minn. Statutes 2006 277.14 to 277.16, 277.20, 277.21

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2006 279.32

Generally, Minn. Statutes 2006 279.19

Lands erroneously returned as improved, reinstated taxes, Minn. Statutes 2006 283.11

Property tax statements, failure to mail, effect, Minn. Statutes 2006 276.04

Towns require certification of payment for permit applications, Minn. Statutes 2006 366.12

Vacating judgment, Minn. Statutes 2006 279.22

Entry, Minn. Statutes 2006 279.16

Form, Minn. Statutes 2006 279.16, 279.18

Interest, Minn. Statutes 2006 279.18

Judgments in rem, Minn. Statutes 2006 279.37

Lawsuits and trials, Minn. Statutes 2006 279.17

Net tax capacity, not bar to defense, Minn. Statutes 2006 270C.928

Regularity and validity, Minn. Statutes 2006 279.091, 279.16

Satisfaction, Minn. Statutes 2006 279.37

Tax liens, Minn. Statutes 2006 272.43

Vacating, Minn. Statutes 2006 279.22, 279.25

Void assessments or levies, Minn. Statutes 2006 283.05

Voiding, Minn. Statutes 2006 279.14, 279.34

Jurisdiction

Delinquent taxes, defects, Minn. Statutes 2006 279.14

Small Claims Division, Minn. Statutes 2006 271.21

Tax Court, generally, Minn. Statutes 2006 271.01

Kittson County, flood loss aid, Minn. Statutes 2006 273.1383

Koochiching County

Juvenile detention center, Minn. Statutes 2006 383C.42

Voyageurs National Park, reimbursement for lost taxes, Minn. Statutes 2006 84B.07, 84B.09

Lake conservation districts, Minn. Statutes 2006 103B.691

Lake County

East Lake County Medical Clinic District, Minn. Statutes 2006 275.065, 275.066, 275.067

Juvenile detention center, Minn. Statutes 2006 383C.42

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Lake improvement districts

Financing, Minn. Statutes 2006 103B.555

Levies for, tax notices, contents, Minn. Statutes 2006 275.065, 276.04

Operating costs, Minn. Statutes 2006 275.70

State aid for lake improvements, Minn. Statutes 2006 103F.805

Water surface use ordinance, Minn. Statutes 2006 86B.205

Lands erroneously returned as improved

Tax-forfeited land sales, Minn. Statutes 2006 283.09, 283.11

Lawsuits

Attorney general, duties, Minn. Statutes 2006 272.58

Collection, Minn. Statutes 2006 272.30, 272.58

Delinquent personal property taxes, Minn. Statutes 2006 277.21

Excess levies, Minn. Statutes 2006 275.26

Judgments, Minn. Statutes 2006 279.17

Occupants, tenants or persons with interest, payments by, recovery, Minn. Statutes 2006 272.45

Revenue distribution, interest due, Minn. Statutes 2006 276.11, 276.111

Venue, Minn. Statutes 2006 289A.63

Leased personal property

Lessee/lessor agreements, Minn. Statutes 2006 272.69

Levies, generally

Additional levies, see same under this topic

Census requirements, Minn. Statutes 2006 275.62

Certification requirements, Minn. Statutes 2006 275.065, 275.07

County auditors, duties, Minn. Statutes 2006 275.065

Defined, Minn. Statutes 2006 276A.01, 473F.02

Excess levies, see same under this topic

Final levies, adoption requirements, Minn. Statutes 2006 275.065

Limits, see Levy limits under this topic

Market value, Minn. Statutes 2006 275.61

Mill rate levy limits, Minn. Statutes 2006 275.011

Omissions and errors, correction

Excess levies, Minn. Statutes 2006 275.065

Generally, Minn. Statutes 2006 275.075

Special levies, Minn. Statutes 2006 275.70

Township levies, recording errors by county auditors, Minn. Statutes 2006 275.077

Overlapping jurisdictions, procedures, Minn. Statutes 2006 275.065

Presumptions, legality, Minn. Statutes 2006 272.06

Public hearings, Minn. Statutes 2006 275.065

Reductions, Minn. Statutes 2006 275.07

Special laws, Minn. Statutes 2006 275.011, 275.092

Specific amounts, Minn. Statutes 2006 275.01

State levy for bonded debt, Minn. Statutes 2006 275.02

Taxing authorities, duties, Minn. Statutes 2006 275.065

Levies, presumptions, legality, Minn. Statutes 2006 272.06

Levies for collection or payment

Generally, Minn. Statutes 2006 277.21

Manufactured homes, Minn. Statutes 2006 277.17, 277.21

Tax liens, enforcement, Minn. Statutes 2006 277.20

Levy limits

Adjusted levy limit base, calculation, Minn. Statutes 2006 275.71, 275.74

Adjustments, Minn. Statutes 2006 275.71, 275.72

Base, calculation, Minn. Statutes 2006 275.71, 275.74

Definitions, Minn. Statutes 2006 275.70

Determination by Revenue Department, Minn. Statutes 2006 275.74

Excess levies, see same under this topic

Generally, Minn. Statutes 2006 275.70 to 275.74

Local governmental units, base calculation, Minn. Statutes 2006 275.71, 275.74

Market value, defined, Minn. Statutes 2006 273.032

Mill rate levy limits, Minn. Statutes 2006 275.011

School districts, community education, Minn. Statutes 2006 124D.20

Specific taxing authorities, see specific entries under this topic

Limited equity cooperatives (apartments), Minn. Statutes 2006 273.11

Local governments

Additional levies, approval by referendum, Minn. Statutes 2006 275.73

Armories, Minn. Statutes 2006 193.145

Certification, Minn. Statutes 2006 275.067

Claims related to, immunity, Minn. Statutes 2006 466.03

Cooperation and combination plans, effect on tax rates, Minn. Statutes 2006 465.82

Dam safety loan payments, Minn. Statutes 2006 103G.511

Levy limits, Minn. Statutes 2006 275.71, 275.72, 275.74, 471.61

Levy limits, exemption, local government aid reduction offset, Minn. Statutes 2006 275.75

Library construction, Minn. Statutes 2006 134.41

Library services, Minn. Statutes 2006 134.07

Notice, Minn. Statutes 2006 275.065

Park districts, Minn. Statutes 2006 398.16

Proposed levies, reports about, Minn. Statutes 2006 275.74

Public libraries, Minn. Statutes 2006 134.12

Rates, maximum, exceeding, Minn. Statutes 2006 273.1102

Reduction or abatement by county boards, Minn. Statutes 2006 375.192

Special levies, natural disasters, Minn. Statutes 2006 275.74

Tax sharing agreements, major new airport development area, Minn. Statutes 2006 473.64

Tort judgments, payment, Minn. Statutes 2006 466.09

Waste disposal systems, construction, Minn. Statutes 2006 115.46, 115.50

Water pollution control revolving fund grants, assistance guidelines based on, Minn. Statutes 2006 446A.072

Western Lake Superior Sanitary District payments, Minn. Statutes 2006 458D.11

Local water management, Minn. Statutes 2006 103B.325

Manufactured homes, see Property taxes under MANUFACTURED HOMES

Market value, see specific index headings

Marshall County, flood loss aid, Minn. Statutes 2006 273.1383

Martin County

Electric utility peaking facility, exemption, Minn. Statutes 2006 272.02

Metropolitan agricultural preserves

Computation of tax, Minn. Statutes 2006 473H.10

Deferred assessments, payment, Minn. Statutes 2006 473H.18

Deferred taxes, Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2006 273.1392, 273.1393

State reimbursement, Minn. Statutes 2006 473H.10

Tax increment financing, original net tax capacity, certification, Minn. Statutes 2006 469.176, 469.177

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2006 473H.18

Valuation of property, nonagricultural factors not considered, Minn. Statutes 2006 473H.10

Metropolitan Airports Commission

Additional taxes, Minn. Statutes 2006 473.667

Amount, Minn. Statutes 2006 473.661

Assessment, Minn. Statutes 2006 473.661

Bonds (public debt), Minn. Statutes 2006 473.665

Certification, Minn. Statutes 2006 275.065, 275.067

City airports, conversion to metropolitan airports system, payments, Minn. Statutes 2006 473.621

Collection, Minn. Statutes 2006 473.661

Debt service fund deficiencies, Minn. Statutes 2006 473.667

Emergency management, local organization, Minn. Statutes 2006 12.26

Exemption, Minn. Statutes 2006 473.608

General obligation revenue bonds, Minn. Statutes 2006 473.667

Generally, Minn. Statutes 2006 275.065

Levy limits, Minn. Statutes 2006 473.661, 473.671

Metropolitan area levy, Minn. Statutes 2006 473.672

Metropolitan area

Equalization studies by Metropolitan Council, Minn. Statutes 2006 473.244

Wheelage taxes, effect on, Minn. Statutes 2006 163.051

Metropolitan area cities

Comprehensive municipal plans, costs, Minn. Statutes 2006 473.87

Rates, Minn. Statutes 2006 473F.08

Metropolitan area counties

Comprehensive municipal plans, costs, Minn. Statutes 2006 473.87

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2006 473.811

Metropolitan area school districts

Capital improvement programs, Minn. Statutes 2006 473.87

Metropolitan area towns

Comprehensive municipal plans, costs, Minn. Statutes 2006 473.87

Rates, Minn. Statutes 2006 473F.08

Metropolitan Council

Ad valorem levies, Minn. Statutes 2006 473.13

Additional levies, Minn. Statutes 2006 275.065

Apportionment, Minn. Statutes 2006 270.12

Bonds, repayment, Minn. Statutes 2006 473.39, 473.436, 473.446

Certificates of indebtedness, repayment, Minn. Statutes 2006 473.39, 473.436, 473.446

Certification, Minn. Statutes 2006 275.065, 275.067, 473.167, 473.249

Exemptions, Minn. Statutes 2006 473.448, 473.545

Generally, Minn. Statutes 2006 275.065, 473.249

Highway right-of-way acquisition loan fund, Minn. Statutes 2006 473.167

Housing and redevelopment projects, funds for, Minn. Statutes 2006 473.201, 473.249

Housing bond credit enhancement program bonds, debt service, Minn. Statutes 2006 473.197

Levy limits, Minn. Statutes 2006 473.249, 473.446

Livable communities demonstration account, funds for, Minn. Statutes 2006 473.253

Loans, repayment, Minn. Statutes 2006 473.436, 473.446

Local housing incentives account, funds for, Minn. Statutes 2006 473.254

Metropolitan livable communities tax base revitalization account, funds for, Minn. Statutes 2006 473.252

Public safety radio communication system, bond payments, Minn. Statutes 2006 403.32

Refunds, outstanding obligations of former transit agencies, Minn. Statutes 2006 473.39, 473.446

Regional recreational open space system, Minn. Statutes 2006 473.325, 473.341

Short-term debt, payment, Minn. Statutes 2006 473.132

Tax base revitalization account, funds for, Minn. Statutes 2006 473.252

Tax rates and dollar amounts, review by metropolitan government commission, Minn. Statutes 2006 473.246

Total market valuation, Minn. Statutes 2006 473.249, 473.252, 473.253

Transit capital improvement program bonds, Minn. Statutes 2006 473.39

Transit tax levies, Minn. Statutes 2006 473.446, 473.4461

Wastewater treatment, Minn. Statutes 2006 473.541, 473.547

Metropolitan Mosquito Control Commission

Certification, Minn. Statutes 2006 275.065, 275.067, 473.711

Generally, Minn. Statutes 2006 275.065, 473.711

Levies, apportionment, Minn. Statutes 2006 270.12

Metropolitan Sports Facilities Commission

Exemption, Minn. Statutes 2006 473.556

Military service, homesteads, Minn. Statutes 2006 273.124

Mill rate levy limits, Minn. Statutes 2006 275.011

Mineral lands

Liens, Minn. Statutes 2006 272.31

Severed mineral interests, see same under this topic

Minneapolis

Emergency management, local organization, limitation, Minn. Statutes 2006 12.26

Employees transferred to county, retirement benefits, Minn. Statutes 2006 256D.21

Firefighters relief association, levy reductions, Minn. Statutes 2006 69.77

Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2006 422A.101

Minneapolis Firefighters Relief Association, special fund deficits, Minn. Statutes 2006 423C.06

Minneapolis Police Relief Association, Minn. Statutes 2006 423B.06

Notice, Minn. Statutes 2006 275.065

Police relief association, levy reductions, Minn. Statutes 2006 69.77

Minneapolis-Saint Paul International Airport, Minn. Statutes 2006 473.626, 473.627

Minnesota Comprehensive Health Association

Exemption, Minn. Statutes 2006 62E.10, 272.02

Minnesota Insurance Guaranty Association, Minn. Statutes 2006 60C.17

Minnesota travel information center and safety rest area

Payments to South Dakota, Minn. Statutes 2006 160.281

Minnesota Zoological Garden, bonds, Minn. Statutes 2006 85A.05

Minnetonka, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Minnetonka Beach, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Minnetrista, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Morrison County Rural Development Financing Authority, Minn. Statutes 2006 275.065, 275.067

Mound, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Mower County

Electric utility peaking facility, exemption, Minn. Statutes 2006 272.02

Municipal gas agencies, Minn. Statutes 2006 453A.04

Municipal power agencies, Minn. Statutes 2006 453.54

Natural disasters or emergencies, damage caused by

Levies for, Minn. Statutes 2006 275.065, 275.74

Property tax relief, Minn. Statutes 2006 273.123, 273.1392, 273.1393, 276.04

Net property taxes

Calculation, credits, order of priority, Minn. Statutes 2006 273.1393

County treasurer, duties, Minn. Statutes 2006 290A.03

Exclusions, Minn. Statutes 2006 290A.03

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2006 273.123

Net tax capacity

Appeals, Minn. Statutes 2006 270C.924 to 270C.928, 272.161

Changes, county assessors, duties, Minn. Statutes 2006 273.061

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

Defenses, orders or judgments not barred, Minn. Statutes 2006 270C.928

Definitions, Minn. Statutes 2006 273.13, 276A.01, 473F.02

Determination, Minn. Statutes 2006 270C.928, 272.16 to 272.162

Hearings, see same under this topic

Homestead property damaged by natural disasters or emergencies, Minn. Statutes 2006 273.123

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2006 273.124

Local assessors' findings, prima facie correct, Minn. Statutes 2006 270C.924

Metropolitan area, Minn. Statutes 2006 473F.001 to 473F.13

Multiple dwellings owned by charitable corporations or cooperative associations, Minn. Statutes 2006 273.124

Orders, Minn. Statutes 2006 270C.924 to 270C.928

Powerline credit, effect, Minn. Statutes 2006 273.425

Redevelopment projects, Minn. Statutes 2006 469.042

Reduction, undervalued or erroneously classified property, Minn. Statutes 2006 273.02

School districts, see same under this topic

Taconite assistance areas, Minn. Statutes 2006 276A.01 to 276A.09

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Nongame wildlife checkoff, Minn. Statutes 2006 290.431

Norman County, flood loss aid, Minn. Statutes 2006 273.1383

Notices about, see Tax notices under this topic

Nurseries, Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Nursing homes, treatment

Medical assistance rate determination, Minn. Statutes 2006 256B.431

Oil and gas lands

Ownership separate from surface lands, Minn. Statutes 2006 272.04

Open Space Property Tax Law

Generally, Minn. Statutes 2006 273.112

Qualifying property, Minn. Statutes 2006 469.176, 469.177

Orders

Abatement, appeals, reduction, or refunds, Minn. Statutes 2006 270C.86

Appeals, Minn. Statutes 2006 270C.86

Errors, correction, Minn. Statutes 2006 270C.86

Net tax capacity, Minn. Statutes 2006 270C.924 to 270C.928

Signatures, Minn. Statutes 2006 270C.88

Writing, Minn. Statutes 2006 270C.88

Orono, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Overpayment of refunds

Interest, Minn. Statutes 2006 278.08

Petitions for defenses or objections, judgments, Minn. Statutes 2006 278.12

Overpayment of taxes

Date of occurrence, Minn. Statutes 2006 278.08

Exception, Minn. Statutes 2006 276.19

Interest judgments, Minn. Statutes 2006 278.08, 278.10

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Notice, Minn. Statutes 2006 276.19

Refunds, Minn. Statutes 2006 278.08, 278.12, 278.14

Park districts, Minn. Statutes 2006 275.065, 275.067

Park Rapids, wastewater treatment facility

Exemption, Minn. Statutes 2006 272.02

Park trailers, Minn. Statutes 2006 168.012, 290A.03

Payment

Abstracts, Minn. Statutes 2006 276.09

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Appeals, Minn. Statutes 2006 271.09

Apportionment, Minn. Statutes 2006 279.37

Before judgment, Minn. Statutes 2006 279.25

Before tax-forfeited land sales, Minn. Statutes 2006 272.68, 283.01

Certificates of payment in lieu of refund, use, Minn. Statutes 2006 278.12

Conflict of laws, Minn. Statutes 2006 279.04

Congressional medal of honor recipients, payment by state, Minn. Statutes 2006 273.118

Cooperative power associations, payments in lieu of, Minn. Statutes 2006 273.41

Credit card transactions, Minn. Statutes 2006 276.02

Credits, see same under this topic

Default, Minn. Statutes 2006 279.37

Defined as lawful purpose, Minn. Statutes 2006 349.12

Delinquent personal property taxes, Minn. Statutes 2006 277.01, 277.16, 277.17, 277.21 to 277.23

Delinquent taxes

Before judgment, Minn. Statutes 2006 278.06

Conveyances, Minn. Statutes 2006 272.12, 272.14

Inverse order, Minn. Statutes 2006 280.39

Method of payment, Minn. Statutes 2006 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 2006 290B.04, 290B.07, 290B.09

Towns, payment certification required for permit applications, Minn. Statutes 2006 366.125

Dishonored checks, charges, Minn. Statutes 2006 276.02

Divided parcels, requirement for conveyance, Minn. Statutes 2006 272.121

Down payment, Minn. Statutes 2006 279.37

Due date, Minn. Statutes 2006 279.01

Due dates, Minn. Statutes 2006 277.01

Economic development property subject to tax abatement, Minn. Statutes 2006 469.1815

Eminent domain proceedings, Minn. Statutes 2006 117.135

Enterprise zones, ineligible businesses, recapture of reductions, Minn. Statutes 2006 469.171

Extended due dates, Minn. Statutes 2006 279.01

Failure to pay, penalties, Minn. Statutes 2006 289A.60, 289A.63

Forms of payment, Minn. Statutes 2006 276.02

Housing and redevelopment authorities, payments in lieu of taxes, Minn. Statutes 2006 272.68

Installment payments, Minn. Statutes 2006 279.01, 279.37

Installment payments, manufactured homes, Minn. Statutes 2006 273.125

Leased personal property, lessee/lessor agreements, Minn. Statutes 2006 272.69

Levies, Minn. Statutes 2006 277.17, 277.20, 277.21

Lienholders, payments by, added to lien, Minn. Statutes 2006 272.44

Manufactured homes, Minn. Statutes 2006 273.125

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2006 160.281

Mortgagees, payments by, notice, Minn. Statutes 2006 272.435

Occupants, tenants or persons with interest, payments by, Minn. Statutes 2006 272.45

Orders, Minn. Statutes 2006 276.08

Overpayment of taxes, see same under this topic

Partial payments, affidavits, Minn. Statutes 2006 279.01

Pending petitions for defenses or objections, Minn. Statutes 2006 278.03, 278.11

Property taxes payable, Minn. Statutes 2006 290A.03

Real property acquired by state or local governments, Minn. Statutes 2006 272.68

Receipts (documents), Minn. Statutes 2006 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 2006 272.38 to 272.40

State lands, canceled sales, Minn. Statutes 2006 92.72

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

Taxes paid twice, refunds, Minn. Statutes 2006 283.06

Timely payments, mailing, Minn. Statutes 2006 276.017

Timely payments, mailing requirements, Minn. Statutes 2006 276.017

Undivided interest in property, Minn. Statutes 2006 276.07

U.S. Postal Service postmark, proof of timely payment, Minn. Statutes 2006 276.017

Vendors of conveyances, payments by, notice, Minn. Statutes 2006 272.435

Penalties (monetary)

Abatement, Minn. Statutes 2006 270C.86, 279.01

Abatement authority, generally, Minn. Statutes 2006 469.1813

Accrual, Minn. Statutes 2006 279.01

Aggregate statements, Minn. Statutes 2006 279.01

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

Collection, generally, Minn. Statutes 2006 276.02, 289A.60

Conflict of laws, Minn. Statutes 2006 279.01

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2006 273.124

County treasurers, powers, Minn. Statutes 2006 279.01

Defined as taxes, Minn. Statutes 2006 272.58

Delinquent taxes

Generally, Minn. Statutes 2006 277.01, 279.01, 279.02

Interest, Minn. Statutes 2006 277.15

Manufactured homes, Minn. Statutes 2006 273.125, 277.17

Property subject to levy, refusal or failure to surrender, Minn. Statutes 2006 277.21

Reinvestment, Minn. Statutes 2006 280.385

Towns, special assessments, Minn. Statutes 2006 365.181

Watershed district charges and rates, Minn. Statutes 2006 444.075

Distribution, Minn. Statutes 2006 276.131

Generally, Minn. Statutes 2006 289A.60

Homestead benefits improperly allowed, Minn. Statutes 2006 273.124, 290A.25

Interest, judgments for defenses or objections, Minn. Statutes 2006 278.08, 278.10

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2006 273.124

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2006 273.124

Prevailing law, Minn. Statutes 2006 279.04

Rate, Minn. Statutes 2006 279.01

Senior citizens' property tax deferral program violations, Minn. Statutes 2006 290B.04

Tax statements, liability for omitted penalties, Minn. Statutes 2006 279.02

People mover, exemption, Minn. Statutes 2006 272.02, 469.127

Personal property taxes

Assessment books, Minn. Statutes 2006 273.03, 273.66

Assessments

Abstracts, Minn. Statutes 2006 273.061

County assessors, duties, Minn. Statutes 2006 273.062

Determination by Revenue Department, Minn. Statutes 2006 273.33, 273.37

Equalization procedures, Minn. Statutes 2006 274.17

Legality, presumption, Minn. Statutes 2006 272.06

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Records, Minn. Statutes 2006 273.061, 273.062

Reduction, Minn. Statutes 2006 274.01, 274.09

Requirements, generally, Minn. Statutes 2006 273.01

Values finalized, Minn. Statutes 2006 274.175

Collection

Attorney general, duties, Minn. Statutes 2006 272.58

Delinquent taxes, Minn. Statutes 2006 277.17, 277.21 to 277.24

Levies, Minn. Statutes 2006 277.17, 277.20, 277.21

Manufactured homes, Minn. Statutes 2006 273.125

Right of collection, Minn. Statutes 2006 272.10

Confession of judgment, delinquent taxes, Minn. Statutes 2006 277.23

Confiscation of property, Minn. Statutes 2006 277.21

Construction camp equipment, Minn. Statutes 2006 168.012

Cooperative power associations, Minn. Statutes 2006 273.38, 273.41

Counties, forest development, Minn. Statutes 2006 282.38

County assessors, duties, Minn. Statutes 2006 273.062

Definitions, Minn. Statutes 2006 272.03, 276A.01

Delinquent, see Delinquent personal property taxes under this topic

Discovery, omitted property, Minn. Statutes 2006 273.65

Elevators on railroad property, Minn. Statutes 2006 273.32

Exemptions

Camp meeting associations, Minn. Statutes 2006 315.42

Electric generating facilities, Minn. Statutes 2006 272.02

Industrial development districts, Minn. Statutes 2006 469.155

Job opportunity building zones, Minn. Statutes 2006 272.02

Minnesota Comprehensive Health Association, Minn. Statutes 2006 62E.10, 272.02

Municipal airports, Minn. Statutes 2006 272.01

State property, master lease program, Minn. Statutes 2006 16A.85

Express companies, Minn. Statutes 2006 273.33

Gas companies, Minn. Statutes 2006 273.35

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

Housing projects, exemption, Minn. Statutes 2006 469.012

In lieu taxes, cooperative power associations, Minn. Statutes 2006 273.41

Industrial development districts, Minn. Statutes 2006 469.155

Injunctions, Minn. Statutes 2006 277.21

Interest, Minn. Statutes 2006 273.02, 276.02

Leased personal property, Minn. Statutes 2006 272.69

Legality, presumption, Minn. Statutes 2006 272.06

Levies for collection or payment, Minn. Statutes 2006 277.20, 277.21

Manufactured homes, Minn. Statutes 2006 273.125, 277.17, 277.21, 277.23

Net tax capacity

Metropolitan area, Minn. Statutes 2006 473F.001 to 473F.13

Taconite assistance areas, Minn. Statutes 2006 276A.01 to 276A.09

Omitted or undervalued property, tax lists

Correction, Minn. Statutes 2006 274.08, 274.09

County auditors, duties, Minn. Statutes 2006 273.02, 274.08, 274.09

Examiners, Minn. Statutes 2006 274.10 to 274.12

Listing by appeal and equalization boards, Minn. Statutes 2006 274.01

Listing by persons sick or absent, Minn. Statutes 2006 274.07

Reports about, Minn. Statutes 2006 274.10

Tax liens, Minn. Statutes 2006 274.11

Value, county assessors, duties, Minn. Statutes 2006 270C.89

Payment

Due dates, Minn. Statutes 2006 277.01

Levies, Minn. Statutes 2006 277.17, 277.20, 277.21

Timely payments, mailing, Minn. Statutes 2006 276.017

Penalties (monetary), distribution, Minn. Statutes 2006 276.131

Pipeline companies, Minn. Statutes 2006 273.33

Place of listing

Determination, Minn. Statutes 2006 273.48

Generally, Minn. Statutes 2006 273.26

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Power companies, Minn. Statutes 2006 272.027, 273.36, 273.37

Power lines, Minn. Statutes 2006 272.37, 273.36, 273.37

Records and record keeping, disposition by court administrators, Minn. Statutes 2006 485.13

Refunds

Certificates in lieu of refund, Minn. Statutes 2006 278.12

Delinquent taxes, Minn. Statutes 2006 277.22

Generally, Minn. Statutes 2006 276.19

School district property, Minn. Statutes 2006 273.10

Sectional structures, tax statements, Minn. Statutes 2006 276.04

Stage companies, Minn. Statutes 2006 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2006 273.43

Tax judgment sales, Minn. Statutes 2006 277.21

Tax liability, Minn. Statutes 2006 272.01, 277.21

Tax liens

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2006 270C.7105

Exempt property, Minn. Statutes 2006 270C.63

Filing, Minn. Statutes 2006 272.481, 277.20, 357.18

Generally, Minn. Statutes 2006 277.20

Judgments against real property, Minn. Statutes 2006 277.14, 277.20

Omitted or undervalued property, Minn. Statutes 2006 274.11

Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2006 272.01

Tax lists

Abstracts, Minn. Statutes 2006 274.16

City assessors, duties, Minn. Statutes 2006 273.062

Copies to persons assessed, Minn. Statutes 2006 273.68

County assessors, duties, Minn. Statutes 2006 273.062

Custody of lists, Minn. Statutes 2006 276.01

Destruction, Minn. Statutes 2006 273.50

Determination by Revenue Department, Minn. Statutes 2006 273.33

Disposition, Minn. Statutes 2006 485.23

Failure to list, Minn. Statutes 2006 273.65, 273.67, 273.68

Listing, Minn. Statutes 2006 273.01, 273.062

Oaths, Minn. Statutes 2006 273.65

Owner absent or sick, Minn. Statutes 2006 273.66, 273.67

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Property petitioned for review, exclusion, Minn. Statutes 2006 278.04

Ramsey County, Minn. Statutes 2006 274.16

Refusal to list, notation, Minn. Statutes 2006 273.67

Verified statements of eligible property, Minn. Statutes 2006 273.25

Tax notices

County treasurers, duties, Minn. Statutes 2006 277.20, 277.21

Form, Minn. Statutes 2006 277.17

Taxpayers

Affidavits of absence, listing of property, Minn. Statutes 2006 274.07

Confession of judgment, Minn. Statutes 2006 277.23

Consent, tax judgment sales, Minn. Statutes 2006 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2006 276.04

Grievances, assessment or classification, Minn. Statutes 2006 274.13

Liability, Minn. Statutes 2006 272.01, 277.21

Statements of exemption, filing, Minn. Statutes 2006 272.025

Transportation companies, Minn. Statutes 2006 273.33

Travel trailers, Minn. Statutes 2006 168.012

Utility companies, reports, Minn. Statutes 2006 273.371

Violations and penalties

Leased personal property, listing violations, Minn. Statutes 2006 272.69

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2006 272.025

Warehouses on railroad property, Minn. Statutes 2006 273.32

Warrants (payment), exception, Minn. Statutes 2006 276.19

Water companies, Minn. Statutes 2006 273.35

Wind energy conversion systems, Minn. Statutes 2006 273.37

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

Policy of state

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Delinquent taxes, Minn. Statutes 2006 279.001

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Severed mineral interests, Minn. Statutes 2006 272.039

Polk County, flood loss aid, Minn. Statutes 2006 273.1383

Polo grounds, Open Space Property Tax Law, Minn. Statutes 2006 273.112

Port authorities, Minn. Statutes 2006 275.065, 275.067

Power line credit

Generally, Minn. Statutes 2006 273.42, 273.425

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Revenues, apportionment, Minn. Statutes 2006 127A.34, 127A.45

Tax assessments abstracts, Minn. Statutes 2006 270C.89

Value, county assessors, duties, Minn. Statutes 2006 270C.89

Power plants

Market value, sliding scale exclusion, Minn. Statutes 2006 272.0211

Presumptions

Assessments and levies, legality, Minn. Statutes 2006 272.06

Judgments, regularity and validity, Minn. Statutes 2006 279.16

Proceeds, see Revenues under this topic

Property tax reform account, Minn. Statutes 2006 16A.152, 273.13

Property Tax Refund Act, definitions, Minn. Statutes 2006 290A.03 to 290A.05

Property tax relief

Aids and credits, generally, Minn. Statutes 2006 273.1392, 276.04

Local government aid, generally, Minn. Statutes 2006 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 2006 17.117

Charitable corporations, separate statements, Minn. Statutes 2006 273.124

Conservation tax credit, Minn. Statutes 2006 273.119

Contamination taxes, Minn. Statutes 2006 270.96

Contents, Minn. Statutes 2006 276.04, 290A.14

Cooperative associations, separate statements, Minn. Statutes 2006 273.124

Copies, Minn. Statutes 2006 272.435, 290A.14, 290B.04

County budget hearings, notice included, Minn. Statutes 2006 276.04

County treasurers, duties, Minn. Statutes 2006 276.04, 276.06, 290A.10, 290A.14

Deductions, refunds, homestead classification, Minn. Statutes 2006 290A.03

Delinquent taxes, Minn. Statutes 2006 279.02, 290A.10, 290A.14

Dollar amounts, adjustments, Minn. Statutes 2006 276.04

Economic development tax abatements, proposed and final statements, Minn. Statutes 2006 375.194

Farm workers, restricted drivers' licenses, application requirements, Minn. Statutes 2006 171.041

Form, Minn. Statutes 2006 276.04, 290A.14

Homestead benefits improperly allowed, separate listing, Minn. Statutes 2006 273.124

Leasehold cooperative tenants, refunds, Minn. Statutes 2006 290A.091

Local rates, statement of apportionment, Minn. Statutes 2006 276.06

Mailing and printing, Minn. Statutes 2006 276.04

Refund claims, filing, Minn. Statutes 2006 290A.10

Senior citizens' property tax deferral program, Minn. Statutes 2006 290A.14, 290B.07

Year of tax, designation, Minn. Statutes 2006 275.28

Property taxes payable

Combined household income, Minn. Statutes 2006 290A.05

Generally, Minn. Statutes 2006 290A.03

Refunds, see same under this topic

Public Employees Retirement Association

Employer contributions, increases, special levies, Minn. Statutes 2006 275.70

Public libraries

Services, Minn. Statutes 2006 134.07

Statutory cities, Minn. Statutes 2006 412.251

Using, Minn. Statutes 2006 134.12

Public purposes, tax levy, Minn. Const. art 10 s 1

Public utilities, statutory cities, Minn. Statutes 2006 412.251

Pump hoists, Minn. Statutes 2006 168.012

Railroad companies

Counties, authority, Minn. Statutes 2006 375.18

Fire prevention, Minn. Statutes 2006 219.761

Firefighting costs, Minn. Statutes 2006 219.761

Foreign railroads, leases or purchases, Minn. Statutes 2006 222.06

Land stock, Minn. Statutes 2006 272.22, 272.23

Lands, Minn. Statutes 2006 272.20, 272.21

Operating property reverting to railroad, tax liens, assessments, Minn. Statutes 2006 272.20

Taxability in litigation, Minn. Statutes 2006 272.23

Ramsey County

Appropriations, reduction, Minn. Statutes 2006 383A.47

Assessments, Minn. Statutes 2006 273.052, 383A.05, 383A.07

County assessor, duties, Minn. Statutes 2006 273.052, 383A.33

Elections offices merger, Saint Paul and Ramsey County, Minn. Statutes 2006 383A.62

Generally, Minn. Statutes 2006 383A.03

Hearings, Minn. Statutes 2006 275.065

Joint property tax advisory committee, creation, duties, Minn. Statutes 2006 383A.75

Library services, Minn. Statutes 2006 134.07, 276.04

Medical facility water system, financing for, Minn. Statutes 2006 383A.411

Rates

Adjustments, Minn. Statutes 2006 273.1102, 275.08

Calculation, Minn. Statutes 2006 275.079, 275.28

Class rates, Minn. Statutes 2006 273.13

Determination by State Board of Equalization, Minn. Statutes 2006 275.01

Filing to receive notice, Minn. Statutes 2006 276.041

Local rates

Adjustments, Minn. Statutes 2006 273.1102, 275.08

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Comparison, in tax notices, Minn. Statutes 2006 275.065

Computation and certification, Minn. Statutes 2006 275.08

Definitions, Minn. Statutes 2006 275.065, 276A.01, 473F.02

Disparity reduction aids, effect on, Minn. Statutes 2006 275.08

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Reassessments of homestead property after natural disasters or emergencies, Minn. Statutes 2006 273.123

State general tax, exclusion, Minn. Statutes 2006 275.025

State levy for bonded debt, exclusion, Minn. Statutes 2006 275.02

Statement of apportionment, Minn. Statutes 2006 276.06

Tax increment financing districts, distributions to school districts, Minn. Statutes 2006 469.177

Tax lists, Minn. Statutes 2006 275.28

Omitted, undervalued or erroneously classified property, Minn. Statutes 2006 273.02, 273.03

Power lines property, Minn. Statutes 2006 273.42, 273.425

Publication, Minn. Statutes 2006 276.015, 276.04

Railroad companies, Minn. Statutes 2006 272.23

Referendum tax rate, Minn. Statutes 2006 275.08

Schedules and tables, Minn. Statutes 2006 290A.04

State levy for bonded debt, certification by state auditor, Minn. Statutes 2006 275.02

Reassessments

Appeals, Minn. Statutes 2006 270C.95

Duplicate lists, Minn. Statutes 2006 270C.95

Generally, Minn. Statutes 2006 272.11

Natural disasters or emergencies, damage caused by, Minn. Statutes 2006 273.123

Requirements, Minn. Statutes 2006 270C.94, 270C.95

Right of reassessment, Minn. Statutes 2006 272.10

Special assessors, Minn. Statutes 2006 270C.94 to 270C.96

Void assessments, Minn. Statutes 2006 283.05

Receipts (documents)

Contents, Minn. Statutes 2006 276.05

County treasurer, duties, Minn. Statutes 2006 276.05

Delinquent personal property taxes, Minn. Statutes 2006 277.16

Duplicates, filing, Minn. Statutes 2006 276.05

Revenue distribution to taxing districts, Minn. Statutes 2006 276.11

Undivided interests, Minn. Statutes 2006 276.07

Receipts (revenues), see Revenues under this topic

Reciprocity, collection, Minn. Statutes 2006 272.58

Records and record keeping

Counties using unit card ledger system, Minn. Statutes 2006 273.03

Disposition by court administrators, Minn. Statutes 2006 485.13

Payment before judgment, Minn. Statutes 2006 279.25

Real estate tax judgment books, see under COURT ADMINISTRATORS

School boards, access to data, Minn. Statutes 2006 123B.09

Recreational facilities and programs (public)

Cities, Minn. Statutes 2006 272.02, 471.191

Counties, Minn. Statutes 2006 471.15

Red Lake Game Preserve

Bond payments, Minn. Statutes 2006 84A.11

Cancellation, Minn. Statutes 2006 84.361, 282.223

Revenues, depositing, Minn. Statutes 2006 84A.53

Reductions

Orders for, Minn. Statutes 2006 270C.88

Revenue Department powers, Minn. Statutes 2006 270C.86

Redwood Falls Port Authority Commission, Minn. Statutes 2006 469.0722

Referendum

Ballot question, Minn. Statutes 2006 275.60, 275.61

Special levies, Minn. Statutes 2006 275.70

Refund returns

Amended returns, Minn. Statutes 2006 289A.38, 469.328

Certified copies, evidence, admissibility, Minn. Statutes 2006 270C.20

Disposition, Minn. Statutes 2006 270C.20

Due date, Minn. Statutes 2006 289A.38

False or fraudulent returns, Minn. Statutes 2006 289A.63

Nongame wildlife checkoffs, Minn. Statutes 2006 290.431

State elections campaign fund checkoff, Minn. Statutes 2006 10A.31

Refundable tax credits, Minn. Statutes 2006 13.46, 270B.14

Refunds

Additional funding, governor's recommendations, Minn. Statutes 2006 273.13

Administration and compliance, Minn. Statutes 2006 289A.01

Agricultural homesteads, Minn. Statutes 2006 273.124

Amount, property tax statements, Minn. Statutes 2006 276.04

Applied against outstanding delinquent tax liabilities, Minn. Statutes 2006 290A.15

Appropriations for, Minn. Statutes 2006 290A.23

Armed forces members, time, extension, Minn. Statutes 2006 289A.39

Assignments, Minn. Statutes 2006 290A.11

Certificates in lieu of refund, Minn. Statutes 2006 278.12

Checkoffs (donations), Minn. Statutes 2006 10A.31, 290.431

Claimants (refunds), see same under this topic

Combined household income, Minn. Statutes 2006 290A.05

Contamination taxes, subtraction from, Minn. Statutes 2006 270.95

Deductions for, tax notices, Minn. Statutes 2006 275.065

Definitions, Minn. Statutes 2006 13.46, 270A.03, 290A.03

Delinquent personal property taxes, Minn. Statutes 2006 277.22

Delinquent taxes, erroneous payments, Minn. Statutes 2006 272.12

Disclosure, Minn. Statutes 2006 270B.14

Dollar amounts, rounding off, Minn. Statutes 2006 290A.27

Eligibility, proof, Minn. Statutes 2006 290A.09

Excessive claims, interest and penalties, Minn. Statutes 2006 289A.55, 289A.60

Filing, Minn. Statutes 2006 289A.18, 289A.40, 289A.60

Forms, Minn. Statutes 2006 290A.04, 290A.20, 290A.27

Fraudulent claims, monetary penalties, Minn. Statutes 2006 289A.60

Generally, Minn. Statutes 2006 276.19, 290A.04

Giants Ridge Recreation Area, residential property, ineligibility, Minn. Statutes 2006 298.22

Homeowner refunds, information about applicants, disclosure, Minn. Statutes 2006 270B.12

Homestead benefits, Minn. Statutes 2006 273.124, 290A.25

Income, inclusions and exclusions, Minn. Statutes 2006 290.067, 290A.03

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2006 290A.15

Instructions, senior deferral program, Minn. Statutes 2006 290B.10

Interest, Minn. Statutes 2006 289A.56

Iron ore not found, Minn. Statutes 2006 273.02

Joint claims, spouses, Minn. Statutes 2006 290A.08

Joint tenants, Minn. Statutes 2006 290A.03

Lands erroneously returned as improved, Minn. Statutes 2006 283.09

Leasehold cooperative tenants, Minn. Statutes 2006 290A.091

Manner of payment, Minn. Statutes 2006 290A.07

Maximum amount, Minn. Statutes 2006 290A.04, 290A.08

MFIP, property and income limitations, exclusions, Minn. Statutes 2006 256J.20

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Net tax capacity, reduction, Minn. Statutes 2006 270C.926

Offset to senior citizens' deferrals, Minn. Statutes 2006 290B.04, 290B.06

Overpayment, Minn. Statutes 2006 278.08, 278.12

Penalties, Minn. Statutes 2006 289A.60

Prohibited claims, Minn. Statutes 2006 290A.13

Proof of taxes paid, Minn. Statutes 2006 290A.04, 290A.10

Property Tax Refund Act, Minn. Statutes 2006 290A.01 to 290A.27

Property tax relief, see same under this topic

Property tax statements, see same under this topic

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2006 273.123

Renters credit, Minn. Statutes 2006 270B.12, 289A.56

Revenue Department, duties, Minn. Statutes 2006 270C.88, 290A.04

Right to receive, not personal to claimant, Minn. Statutes 2006 290A.18

Rulemaking, Minn. Statutes 2006 290A.20

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Statutes of limitations, Minn. Statutes 2006 276.19, 283.10

Tax-forfeited land sales, Minn. Statutes 2006 283.10

Taxes paid twice, Minn. Statutes 2006 283.06

Tenants in common, Minn. Statutes 2006 290A.03

Time of payment, Minn. Statutes 2006 290A.07

Uncashed lapsed warrants or checks, reissuance, Minn. Statutes 2006 270C.347

Void taxes paid by mortgagee, Minn. Statutes 2006 283.05

Warrants, lapse of credit, Minn. Statutes 2006 290A.18

Regional development commissions

Certification, Minn. Statutes 2006 275.067

Generally, Minn. Statutes 2006 462.396, 462.397

Notice, Minn. Statutes 2006 275.065

Regional library systems

Claims related to, immunity, Minn. Statutes 2006 466.03

County support, Minn. Statutes 2006 134.342

Grants, Minn. Statutes 2006 134.34

Tort judgments, payment, Minn. Statutes 2006 466.09

Regional public library districts

Certification, Minn. Statutes 2006 275.065, 275.067

Generally, Minn. Statutes 2006 134.201, 275.065

Regional railroad authorities

Certification, Minn. Statutes 2006 275.067

Exemption, Minn. Statutes 2006 272.02, 398A.05

Notice, Minn. Statutes 2006 275.065

Referendum, Minn. Statutes 2006 398A.04

Tax statements, Minn. Statutes 2006 276.04

Regional recreational open space system, metropolitan area

Bond payments, Minn. Statutes 2006 473.325

Tax equivalent payments, Minn. Statutes 2006 473.341

Regional sanitary sewer districts

Certification, Minn. Statutes 2006 275.067

Generally, Minn. Statutes 2006 115.61

Notice, Minn. Statutes 2006 275.065

Registered land, Minn. Statutes 2006 508.53, 508A.53

Reimbursement by state

Natural disasters or emergencies, Minn. Statutes 2006 273.123

Relief, see Property tax relief under this topic

Rent constituting property taxes

Allowable refunds, Minn. Statutes 2006 290A.04

Certificates of rent paid, Minn. Statutes 2006 289A.60, 290A.19

Combined household income, Minn. Statutes 2006 290A.05

Generally, Minn. Statutes 2006 290A.03

Joint claims, spouses, Minn. Statutes 2006 290A.08

Renters credit

Applicants, verification of Social Security numbers, Minn. Statutes 2006 290A.25

Appropriations for, Minn. Statutes 2006 290A.23

Certificates of rent paid, Minn. Statutes 2006 289A.60, 290A.19

Filing, due dates, Minn. Statutes 2006 289A.18

MFIP, property and income limitations, exclusions, Minn. Statutes 2006 256J.20

Refunds, Minn. Statutes 2006 10A.31, 270B.12, 289A.56, 289A.60

Rent constituting property taxes, see same under this topic

Revenue Department, duties, Minn. Statutes 2006 290A.25

Schedules and tables, Minn. Statutes 2006 290A.04

Reports about

Local governments, annual reports, Minn. Statutes 2006 275.62

Revenue Department, duties, Minn. Statutes 2006 270C.85

Tax incidence biennial reports, Minn. Statutes 2006 270C.13

Taxable property, Minn. Statutes 2006 270C.85

Reports about, utility companies, Minn. Statutes 2006 273.371

Resettlement projects

Payments in lieu of property taxes, Minn. Statutes 2006 471.49 to 471.55

Residential rental property

Certificates of rent paid, Minn. Statutes 2006 289A.60, 290A.19

Powerline credit, Minn. Statutes 2006 273.42

Recovery of taxes paid by tenant, Minn. Statutes 2006 272.45

Rent constituting property taxes, see same under this topic

Total scheduled rent, Property Tax Refund Act, Minn. Statutes 2006 290A.03

Resorts

Classification, Minn. Statutes 2006 273.13

Delinquent taxes, monetary penalties, Minn. Statutes 2006 279.01, 279.37

Powerline credit, Minn. Statutes 2006 273.42

Skiing resorts, Minn. Statutes 2006 273.112

Returns

Claimants of deceased persons, inspection, Minn. Statutes 2006 270B.03

Frivolous returns, monetary penalties, Minn. Statutes 2006 289A.60

Refund returns, see same under this topic

Revenues

Delinquent taxes, distribution formula, Minn. Statutes 2006 276.10

Distribution, Minn. Statutes 2006 276.11 to 276.12

Metropolitan transit tax levies, apportionment, Minn. Statutes 2006 473.446

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Powerline credit, distribution, Minn. Statutes 2006 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 2006 276.09

Undistributed funds, apportionment, Minn. Statutes 2006 276.10

Reverse mortgage loans, payment by borrower, Minn. Statutes 2006 47.58

Road districts, boundary changes, Minn. Statutes 2006 370.17, 370.19

Rural Finance Authority, exemption, Minn. Statutes 2006 41B.20

Saint Cloud Metropolitan Transit Commission

Certification, Minn. Statutes 2006 275.067

Exemption, Minn. Statutes 2006 458A.09

Generally, Minn. Statutes 2006 458A.10

Notice, Minn. Statutes 2006 275.065

Saint Louis County

Agricultural extension programs, funding, Minn. Statutes 2006 383C.555

Appropriations, reduction of, Minn. Statutes 2006 383C.023

Budget, estimates and allocations, Minn. Statutes 2006 383C.021, 383C.024

Duluth roads and bridges, county allocations for, Minn. Statutes 2006 383C.36

Juvenile detention centers, funding, Minn. Statutes 2006 383C.42

Levy limits, exemption, Minn. Statutes 2006 116R.02

School district property leased by nonprofit organizations, exemption, Minn. Statutes 2006 383C.48

Snow removal, Minn. Statutes 2006 383C.234

Taconite property tax relief, see Taconite homestead credit under this topic

Tax-forfeited lands, easements, Minn. Statutes 2006 383C.522

Tax list changes, taconite homestead credit, Minn. Statutes 2006 273.136

Tax relief area revenue distribution, Minn. Statutes 2006 276A.01 to 276A.09

Tax search certificates, Minn. Statutes 2006 383C.482

Topographic surveys, Minn. Statutes 2006 383C.458, 383C.459

Voyageurs National Park, lost tax reimbursement, Minn. Statutes 2006 84B.07, 84B.09

Saint Paul

Hearings, Minn. Statutes 2006 275.065

Joint property tax advisory committee, with Ramsey County, Minn. Statutes 2006 383A.75

Notice, Minn. Statutes 2006 275.065

Ramsey County assessor, duties, Minn. Statutes 2006 383A.33

Saint Paul Teachers Retirement Fund Association

Employer contributions, Minn. Statutes 2006 354A.12

Sanitary districts

Certification, Minn. Statutes 2006 275.067

Generally, Minn. Statutes 2006 115.21, 115.24, 115.26, 115.33

Notice, Minn. Statutes 2006 275.065

Schedules and tables, Minn. Statutes 2006 290A.04

School districts

Abatement

Adjusted net tax capacity, computation, Minn. Statutes 2006 127A.48

Adjustments, payment, Minn. Statutes 2006 127A.49

Amount, Minn. Statutes 2006 469.1813

Levies to replace, Minn. Statutes 2006 126C.46, 469.1815

Losses due to repeal of general education levy, levies for, Minn. Statutes 2006 469.1799

Procedure, Minn. Statutes 2006 469.1813

Reporting requirements, Minn. Statutes 2006 126C.46

Accounting and bookkeeping, county auditors, Minn. Statutes 2006 276.12

Ad valorem taxes, Minn. Statutes 2006 126C.68, 126C.69

Adjusted gross tax capacities, Minn. Statutes 2006 273.1102

Adjusted net tax capacity, Minn. Statutes 2006 126C.01, 126C.21, 126C.48, 126C.63

Adults with disabilities program, Minn. Statutes 2006 124D.56

Alternative facilities, Minn. Statutes 2006 123B.59

Alternative teacher compensation aid, Minn. Statutes 2006 126C.10

Assessment/sales ratio studies, Minn. Statutes 2006 127A.48

Audits and examinations, Minn. Statutes 2006 6.60

Ballot notices, Minn. Statutes 2006 126C.17

Border city development zone property, Minn. Statutes 2006 272.0212

Border districts, Minn. Statutes 2006 124D.05, 129.11

Boundary changes, effect, Minn. Statutes 2006 370.17, 370.19

Capital expenditures, Minn. Statutes 2006 123A.46, 123B.57, 123B.61

Capital facilities, Minn. Statutes 2006 123A.46, 123B.62, 126C.69

Capital improvements, Minn. Statutes 2006 123B.58

Captured tax capacity adjustment, tax increment financing district, Minn. Statutes 2006 127A.48

Career and technical education, Minn. Statutes 2006 124D.4531, 126C.457

Census requirements, Minn. Statutes 2006 275.14

Certification, Minn. Statutes 2006 275.065, 275.07

Charter schools, Minn. Statutes 2006 124D.11

Claims related to, immunity, Minn. Statutes 2006 466.03

Common school districts, Minn. Statutes 2006 123B.95

Community education, Minn. Statutes 2006 124D.20, 124D.22, 124D.56

Community service funds, Minn. Statutes 2006 123B.61

Commuter van revolving fund, Minn. Statutes 2006 174.27

Consolidated districts

Consolidation, effect, Minn. Statutes 2006 123A.48

Debt, Minn. Statutes 2006 123A.73, 126C.43

Disability access, Minn. Statutes 2006 123B.58, 123B.59

Fire safety, Minn. Statutes 2006 123B.58

Transition revenue, Minn. Statutes 2006 123A.485

Cooperation and combination

Cooperation and combination plans, Minn. Statutes 2006 123A.36

Disability access, Minn. Statutes 2006 123B.58

Fire safety, Minn. Statutes 2006 123B.58

Secondary education agreements, teacher severance pay, Minn. Statutes 2006 123A.30

Severance pay, Minn. Statutes 2006 123A.39

Transitional expenses, Minn. Statutes 2006 123A.41

Cooperative districts, Minn. Statutes 2006 124D.4531, 126C.40, 126C.43

Cooperative secondary facilities districts, Minn. Statutes 2006 123A.444, 123A.73, 275.065

Cooperative units levies, Minn. Statutes 2006 123A.26

Costs and disbursements (courts), Minn. Statutes 2006 127A.42

Debt service

Alternative facilities, Minn. Statutes 2006 123B.59

Capital equipment expenditures, levy reduction, Minn. Statutes 2006 123B.60

Definitions, Minn. Statutes 2006 126C.63

District reorganization, effect, Minn. Statutes 2006 123A.73, 123A.74

Equalization revenue, Minn. Statutes 2006 123B.53

Equalized debt service levy, Minn. Statutes 2006 123B.53

Fund surplus, debt service equalization aid, Minn. Statutes 2006 475.61

General fund levies, reductions, Minn. Statutes 2006 123B.61

Generally, Minn. Statutes 2006 123B.55

Maximum effort school aid, Minn. Statutes 2006 126C.62, 126C.68, 126C.69

Resolutions, Minn. Statutes 2006 123A.78, 471.61

Defaults on obligations, repayment, Minn. Statutes 2006 126C.55

Deferred maintenance, Minn. Statutes 2006 123B.591

Desegregation/integration, Minn. Statutes 2006 124D.86, 126C.40, 126C.43

Detachment and annexation, effect, Minn. Statutes 2006 123A.45

Disability access, Minn. Statutes 2006 123B.58, 123B.69

Dissolution and attachment

Effect, Minn. Statutes 2006 123A.46, 123A.60, 123A.67

Transition expenses, Minn. Statutes 2006 123A.76, 126C.43

Dissolved districts, Minn. Statutes 2006 126C.43

Drug abuse prevention programs, Minn. Statutes 2006 126C.44

Early childhood family education, Minn. Statutes 2006 124D.135

Early retirement incentives

Administrations, joint powers agreements, Minn. Statutes 2006 123A.12

School district consolidation or dissolution and attachment, Minn. Statutes 2006 123A.73

Environmental management, Minn. Statutes 2006 123B.39

Equity revenue, Minn. Statutes 2006 126C.10

Excess levies, Minn. Statutes 2006 126C.48, 275.065

Extracurricular activities, insurance, Minn. Statutes 2006 123B.49

Fire safety, Minn. Statutes 2006 123B.57, 123B.58

Gang resistance education, Minn. Statutes 2006 126C.44

General education levy, Minn. Statutes 2006 123A.46

General fund, reductions, Minn. Statutes 2006 126C.48

Generally, Minn. Statutes 2006 275.065

Hazardous substances, Minn. Statutes 2006 123B.57

Health and accident insurance, Minn. Statutes 2006 123B.49

Health and safety, Minn. Statutes 2006 123B.57, 123B.59

Health benefits, retirees, Minn. Statutes 2006 126C.41

Ice arenas, Minn. Statutes 2006 126C.45

Independent School District 625 (Saint Paul), Minn. Statutes 2006 126C.41, 126C.43, 383A.75

Independent School District 709 (Duluth), Minn. Statutes 2006 126C.43

Independent school districts, Minn. Statutes 2006 123B.02, 126C.40

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2006 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2006 136D.23, 136D.281

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2006 136D.74, 136D.741

Intermediate School District 917 (Dakota County), Minn. Statutes 2006 136D.83, 136D.88

Intermediate school districts, Minn. Statutes 2006 124D.4531, 126C.40, 126C.43, 126C.48

Iron ore net tax capacity, Minn. Statutes 2006 127A.48

Iron Range school districts, see same under this topic

Job placement services, Minn. Statutes 2006 126C.43

Judgments against, Minn. Statutes 2006 126C.43, 466.09

Leases or rents, payment, Minn. Statutes 2006 126C.40

Levies, definitions, Minn. Statutes 2006 126C.63

Levy limits

Abatements, inclusion, Minn. Statutes 2006 469.1815

Common school districts, Minn. Statutes 2006 123B.95

Computation, Minn. Statutes 2006 126C.01

Conversion to equalized local tax rates, Minn. Statutes 2006 273.1102

Education Department, duties, Minn. Statutes 2006 273.1102

Exemption, Minn. Statutes 2006 353.28, 355.03, 471.69, 475.74

Generally, Minn. Statutes 2006 126C.48, 471.69

Reorganized districts, Minn. Statutes 2006 126C.43

Levy recognition, Minn. Statutes 2006 16A.152, 127A.441

Levy use, definitions, Minn. Statutes 2006 126C.01

Local school tax, Minn. Statutes 2006 276.04

Market value (real property)

Adjusted net tax capacity, Minn. Statutes 2006 127A.48

Appeals, Minn. Statutes 2006 127A.48

Definitions, Minn. Statutes 2006 126C.01, 126C.63

Ratios of value, lists, Minn. Statutes 2006 126C.65, 126C.69

Revenue Department, duties, Minn. Statutes 2006 126C.65

Market value determinations, Minn. Statutes 2006 127A.48

Maximum effort school aid, Minn. Statutes 2006 126C.63, 126C.71

Metropolitan area school districts, capital improvement programs, Minn. Statutes 2006 473.87

Mineral taxes, levy reductions, Minn. Statutes 2006 126C.48

Minnesota State Retirement System, employer contributions, exception, Minn. Statutes 2006 352.041

Miscellaneous levies, change to per pupil allowance, Minn. Statutes 2006 126C.16

Net debt service levy, Minn. Statutes 2006 126C.63

Net tax capacity, Minn. Statutes 2006 123A.46, 123A.48, 127A.34, 127A.48, 127A.49

Omissions and errors, correction, Minn. Statutes 2006 275.075

Operating capital, Minn. Statutes 2006 126C.10

Pine Point School, Minn. Statutes 2006 128B.03

Postaudits, costs, Minn. Statutes 2006 126C.43

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Real property acquired by, payment, Minn. Statutes 2006 272.68

Receivables, treatment, Minn. Statutes 2006 123B.75

Recreational facilities and programs, Minn. Statutes 2006 471.191

Referendum, notice, Minn. Statutes 2006 275.065, 275.60

Referendum revenue

District reorganization, effect, Minn. Statutes 2006 123A.73

Levy authority, Minn. Statutes 2006 123A.73, 126C.17

Reduction, reorganized districts, Minn. Statutes 2006 126C.10

Referendum market value, Minn. Statutes 2006 126C.01

Tax increment financing districts, payments, Minn. Statutes 2006 469.177

Reorganization operating debt, Minn. Statutes 2006 123A.36

Reports about, Minn. Statutes 2006 275.07, 275.124

Required debt service levy, defined, Minn. Statutes 2006 126C.63

Revenues, Minn. Statutes 2006 123B.75, 123B.78, 127A.45, 127A.46

Safe schools, Minn. Statutes 2006 126C.44

School-age child care programs, Minn. Statutes 2006 124D.22

School buildings and grounds, Minn. Statutes 2006 123B.63, 123B.69

School district tax, defined, Minn. Statutes 2006 120A.05

Severance pay, Minn. Statutes 2006 123A.12, 123A.73, 126C.41

Social Security, employer contributions, Minn. Statutes 2006 355.03

Special districts, Minn. Statutes 2006 126C.40, 126C.43

Special School District 1 (Minneapolis), see same under this topic

Split residential property parcels, realignment, Minn. Statutes 2006 123A.455

State determined school tax, Minn. Statutes 2006 276.04

Swimming pools, Minn. Statutes 2006 126C.455

Taconite and iron sulfides taxes, levy reductions, Minn. Statutes 2006 126C.48

Tax increment financing districts, local tax rates, Minn. Statutes 2006 469.177

Tax settlement revenue, Minn. Statutes 2006 123B.75, 126C.48

Teachers, severance pay, Minn. Statutes 2006 126C.43

Transition, Minn. Statutes 2006 126C.10

Transportation, Minn. Statutes 2006 123A.46

Tree growth replacement revenue, Minn. Statutes 2006 126C.445

Unemployment insurance, Minn. Statutes 2006 126C.43, 268.052

Unequalized referendum levy, Minn. Statutes 2006 126C.17

Violence prevention, Minn. Statutes 2006 126C.44

Voter approved school tax, Minn. Statutes 2006 276.04

Youth after-school enrichment programs, Minn. Statutes 2006 124D.20

Youth service programs, Minn. Statutes 2006 124D.20

Second class cities

Bands, orchestras, and choruses, Minn. Statutes 2006 449.09 to 449.14

Interest on gifts, Minn. Statutes 2006 465.05

Levy limits, exemption, Minn. Statutes 2006 475.74

Parking facilities, Minn. Statutes 2006 459.14

Public relations, Minn. Statutes 2006 469.188, 469.189

Reduction or abatement, Minn. Statutes 2006 375.192

Sectional structures, tax statements, Minn. Statutes 2006 276.04

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Seven county metropolitan area

Equalization studies by Metropolitan Council, Minn. Statutes 2006 473.244

Revenue redistribution, Minn. Statutes 2006 473F.001 to 473F.13

Wheelage taxes, effect on, Minn. Statutes 2006 163.051

Severed interests

Air space, Minn. Statutes 2006 272.04

Minerals, see Severed mineral interests under this topic

Oil and gas lands, Minn. Statutes 2006 272.04

Subsurface area, Minn. Statutes 2006 272.04

Timber interests, Minn. Statutes 2006 272.05

Severed mineral interests

Amount, Minn. Statutes 2006 273.165

Exemptions, Minn. Statutes 2006 273.165

General education aid, reductions, Minn. Statutes 2006 126C.21

Generally, Minn. Statutes 2006 272.04, 272.05

Identification, Minn. Statutes 2006 272.039

Indian business loans, distribution of revenues to, Minn. Statutes 2006 273.165

Levy reduction, Minn. Statutes 2006 126C.48

Local levy limits, exclusion, Minn. Statutes 2006 273.165

Minimum annual tax, Minn. Statutes 2006 273.165

Policy of state, Minn. Statutes 2006 272.039

Revenues, apportionment, Minn. Statutes 2006 126C.21, 273.165

Unmined iron ore, Minn. Statutes 2006 273.1104, 273.165

Unmined semitaconite lands, Minn. Statutes 2006 298.36

Unmined taconite lands, Minn. Statutes 2006 298.25

Shelter costs, property taxes defined as, Minn. Statutes 2006 256J.08

Shooting galleries and grounds

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Shorewood, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Single-family housing

Distressed homestead reinvestment exemption, Minn. Statutes 2006 273.80

Ski resorts, Open Space Property Tax Law, Minn. Statutes 2006 273.112

Special districts

Certification, Minn. Statutes 2006 275.067, 275.07

Claims related to, immunity, Minn. Statutes 2006 466.03

Notice, Minn. Statutes 2006 275.065

Omissions and errors, correction, Minn. Statutes 2006 275.075

Referendum, Minn. Statutes 2006 275.60

Reports about, Minn. Statutes 2006 275.07

Tort judgments, payment, Minn. Statutes 2006 466.09

Special levies

Determination by Revenue Department, Minn. Statutes 2006 275.74

Natural disasters, payment for, Minn. Statutes 2006 275.74

Permitted uses, Minn. Statutes 2006 275.70

School districts, dissolution and attachment, Minn. Statutes 2006 123A.67

Special School District 1 (Minneapolis)

Desegregation levy, Minn. Statutes 2006 126C.43

Health benefits, Minn. Statutes 2006 126C.41

Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2006 422A.101

Tax anticipation certificates, Minn. Statutes 2006 128D.16

Special service districts

Levy limits, exemption, Minn. Statutes 2006 428A.03, 428A.05, 428A.14

Net tax capacity, Minn. Statutes 2006 428A.03, 428A.05

Spirit Mountain Recreation Area, exemption, Minn. Statutes 2006 272.02

Spring Park, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

State

Infrastructure development bonds, Minn. Statutes 2006 16A.662

Minnesota Zoo bonds, Minn. Statutes 2006 85A.05

Real property acquired by, payment, Minn. Statutes 2006 272.68

State auditor, duties, Minn. Statutes 2006 167.52

State water pollution control bonds, Minn. Statutes 2006 116.17

Transportation bonds, Minn. Statutes 2006 174.51

Trunk highway bonds, Minn. Statutes 2006 167.52

Waste management bonds, Minn. Statutes 2006 115A.58

State budget, recommended revenue targets, Minn. Statutes 2006 16A.102

State Fairgrounds, taxable property, Minn. Statutes 2006 37.01

State general tax

Amount, property subject to tax, and levy and apportionment, Minn. Statutes 2006 275.025

County treasurers, duties, Minn. Statutes 2006 276.112

Power lines property, Minn. Statutes 2006 273.42

Tax increments, calculation, exclusion, Minn. Statutes 2006 469.177

Tax lists, Minn. Statutes 2006 275.28

Tax notices, contents, Minn. Statutes 2006 275.065

State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2006 299D.05

Statements, see Property tax statements under this topic

Statutes of limitations

Assessments of omitted, undervalued or erroneously classified property, Minn. Statutes 2006 272.10

Refunds, Minn. Statutes 2006 276.19, 283.10

Renters credit, claims, Minn. Statutes 2006 289A.60

Violations, Minn. Statutes 2006 289A.63

Statutory cities

Bands, orchestras, and choruses, Minn. Statutes 2006 412.251, 449.09 to 449.14

Certificates of indebtedness, capital equipment acquisition, Minn. Statutes 2006 412.301

City councils, powers, Minn. Statutes 2006 412.241

Debt payment on dissolution, Minn. Statutes 2006 412.091

Dissolved cities, Minn. Statutes 2006 412.091, 412.093

Generally, Minn. Statutes 2006 412.251

Levy limits, exemption, Minn. Statutes 2006 471.61

Local safety councils, Minn. Statutes 2006 471.63

Optional plan B, Minn. Statutes 2006 412.711, 412.751

Park fund, Minn. Statutes 2006 412.531

Parking facilities, Minn. Statutes 2006 459.14

Public works reserve funds, Minn. Statutes 2006 471.57

Separation from towns, Minn. Statutes 2006 412.081

Stockpiled metallic minerals material, Minn. Statutes 2006 273.1651

Subpoenas, assessment or equalization hearings, Minn. Statutes 2006 270C.923

Subsurface area

Separate interest, leases or conveyances, Minn. Statutes 2006 272.04

Sunday school assemblies, exemption, Minn. Statutes 2006 315.42

Supplemental pension plans, Minn. Statutes 2006 356.24

Taconite homestead credit

Certification and payment, Minn. Statutes 2006 273.135, 273.1392

County auditors, duties, Minn. Statutes 2006 273.135, 273.1391

Definitions, Minn. Statutes 2006 273.134

Improperly allowed benefits, recovered amounts, deposit, Minn. Statutes 2006 273.14, 290A.25

Levy reduction, Minn. Statutes 2006 126C.48

Maximum reduction amount, Minn. Statutes 2006 273.135, 273.1391

Minimum reduction amount, Minn. Statutes 2006 273.1391

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Payments, Minn. Statutes 2006 477A.15

Reduction rates, Minn. Statutes 2006 273.135, 273.1391

Saint Louis County, Minn. Statutes 2006 273.136, 298.28

Supplementary relief, Minn. Statutes 2006 273.1391, 298.28

Taconite aid reimbursement, Minn. Statutes 2006 477A.15

Taconite property tax relief account, replacement of revenue, Minn. Statutes 2006 273.136

Tax-forfeited lands

Certificates of sale, reinstatement, Minn. Statutes 2006 282.341

Repurchase after forfeiture, Minn. Statutes 2006 282.251, 282.261

Tax increment financing, see TAX INCREMENT FINANCING

Tax judgment sales, Minn. Statutes 2006 277.21

Tax liability

Delinquent personal property taxes, property or property rights subject to levy, Minn. Statutes 2006 277.21

Delinquent taxes, Minn. Statutes 2006 272.42, 279.02

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2006 273.124

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2006 61B.30

Tax statements, omitted penalties, Minn. Statutes 2006 279.02

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

Tax liens

Adjacent town roads, maintenance, Minn. Statutes 2006 366.015

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Attachment, Minn. Statutes 2006 272.31, 276.02

Credit card payments, voided or reversed transactions, Minn. Statutes 2006 276.02

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2006 279.32

Delinquency lists, unpaid service fees, Minn. Statutes 2006 279.092

Senior citizens' property tax deferral program, Minn. Statutes 2006 290B.04, 290B.07, 290B.09

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2006 270C.7105

Duration, Minn. Statutes 2006 272.31, 272.43

Exempt property, Minn. Statutes 2006 270C.63

Federal tax liens, see under TAX LIENS

Filing, Minn. Statutes 2006 272.481, 277.20, 357.18

Generally, Minn. Statutes 2006 272.31, 277.20

Judgments, Minn. Statutes 2006 272.43

Judgments against real property, Minn. Statutes 2006 277.14, 277.20

Local assessments, cities, Minn. Statutes 2006 272.32

Omitted or undervalued property, Minn. Statutes 2006 274.11

Open Space Property Tax Law, Minn. Statutes 2006 273.112

Priority, Minn. Statutes 2006 272.32 to 272.37

Railroad operating property, reversion to railroad, Minn. Statutes 2006 272.20

Real property acquired by state or local governments, Minn. Statutes 2006 272.68

Senior citizens' property tax deferral program, deferrals, Minn. Statutes 2006 290B.04, 290B.07 to 290B.09

Tax-forfeited lands, invalid sales, Minn. Statutes 2006 282.10

Taxes imposed on leased or loaned tax-exempt property, exceptions, Minn. Statutes 2006 272.01

Taxes paid by lienholders, added to liens, Minn. Statutes 2006 272.44

Taxes paid by occupants, tenants, or persons with interest, Minn. Statutes 2006 272.45

Towns, snow and ice removal from town roads, liens on land adjacent to, Minn. Statutes 2006 366.016

Tax lists

Abstracts

Conservation tax credit, lost revenues, Minn. Statutes 2006 273.119

Contents, Minn. Statutes 2006 270C.89, 275.29

County assessors, duties, Minn. Statutes 2006 273.061

Deferred taxes, senior citizens' property tax deferral program, Minn. Statutes 2006 290B.09

Filing with Revenue Department, Minn. Statutes 2006 270C.89

Generally, Minn. Statutes 2006 274.16

Wetlands property tax exemption, lost revenue, Minn. Statutes 2006 275.295

Appending to personal property taxes assessment book, Minn. Statutes 2006 273.03

Certificates and certification, Minn. Statutes 2006 275.28

City assessors, duties, Minn. Statutes 2006 273.062

Classification of property, changes, Minn. Statutes 2006 273.17, 274.01, 274.14, 274.17

Contents, Minn. Statutes 2006 275.28, 276.01

Copies to persons assessed, Minn. Statutes 2006 273.68

Correction

Abstracts, Minn. Statutes 2006 274.16

False lists, Minn. Statutes 2006 274.09

When allowed, Minn. Statutes 2006 273.01, 274.01, 274.14, 274.17

County assessors, duties, Minn. Statutes 2006 273.062

County auditors, duties, Minn. Statutes 2006 273.17, 275.28, 276.01

Custody of lists, Minn. Statutes 2006 276.01

Delinquent taxes

Contents, Minn. Statutes 2006 279.05

Copies, Minn. Statutes 2006 279.06

County auditors, duties, Minn. Statutes 2006 279.05

County treasurers, duties, Minn. Statutes 2006 279.02

Court administrators, duties, Minn. Statutes 2006 279.06, 279.20

Determination of delinquency by county auditors, Minn. Statutes 2006 279.02

Fees, Minn. Statutes 2006 279.092

Filing, effect, Minn. Statutes 2006 279.05, 279.06

Mailing procedures, Minn. Statutes 2006 279.091, 279.131

Omitted or undervalued property, interest, Minn. Statutes 2006 281.37

Persons requesting notice, Minn. Statutes 2006 276.041

Prima facie evidence, Minn. Statutes 2006 279.19

Property petitioned for review, exclusion, Minn. Statutes 2006 278.04

Publication procedures, Minn. Statutes 2006 279.07 to 279.13

Revised list, Minn. Statutes 2006 279.09

Verification, Minn. Statutes 2006 279.05

Delivery to county treasurers, Minn. Statutes 2006 276.01

Destruction, Minn. Statutes 2006 273.50

Determination by Revenue Department, Minn. Statutes 2006 273.33

Disposition, Minn. Statutes 2006 485.23

Duplicate lists, costs, payment, Minn. Statutes 2006 276.04

Elevators on railroad property, Minn. Statutes 2006 273.32

Express companies, Minn. Statutes 2006 273.33

Failure to list, Minn. Statutes 2006 273.65, 273.67, 273.68

Form, Minn. Statutes 2006 275.28

Gas companies, Minn. Statutes 2006 273.35

Homestead benefits improperly allowed, penalties, Minn. Statutes 2006 273.124, 290A.25

Homesteads established after assessment date, Minn. Statutes 2006 273.124

Improvements to property, listing, Minn. Statutes 2006 273.11

Leased personal property, Minn. Statutes 2006 272.69

Listing, Minn. Statutes 2006 273.01, 273.062

Listing, time, Minn. Statutes 2006 273.01

Manufactured homes, Minn. Statutes 2006 273.125

Market valuations, changes, Minn. Statutes 2006 276.01

Oaths, Minn. Statutes 2006 273.65

Omitted or undervalued property

Correction, Minn. Statutes 2006 274.08, 274.09

County auditors, duties, Minn. Statutes 2006 273.02, 274.08, 274.09

Delinquent taxes, interest, Minn. Statutes 2006 281.37

Examiners, duties, Minn. Statutes 2006 274.10

Examiners' lists, Minn. Statutes 2006 274.10 to 274.12

Iron ore, Minn. Statutes 2006 273.02

Listing by appeal and equalization boards, Minn. Statutes 2006 274.01

Listing by persons sick or absent, Minn. Statutes 2006 274.07

Reports about, Minn. Statutes 2006 274.10

Special assessors, duties, Minn. Statutes 2006 270C.94, 270C.95

Tax liens, Minn. Statutes 2006 274.11

Value, county assessors, duties, Minn. Statutes 2006 270C.89

Owner absent or sick, Minn. Statutes 2006 273.66, 273.67

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

Pipeline companies, Minn. Statutes 2006 273.33

Place of listing

County equalization board, determination, Minn. Statutes 2006 273.48

Express companies, Minn. Statutes 2006 273.33

Gas companies, Minn. Statutes 2006 273.35

Generally, Minn. Statutes 2006 273.26

Power companies, Minn. Statutes 2006 273.36, 273.37

Power lines, Minn. Statutes 2006 273.36, 273.37

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Revenue Department, determination, Minn. Statutes 2006 273.48

Stage companies, Minn. Statutes 2006 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2006 273.43

Transportation companies, Minn. Statutes 2006 273.33

Water companies, Minn. Statutes 2006 273.35

Power companies, Minn. Statutes 2006 273.36, 273.37

Power line property, Minn. Statutes 2006 273.42

Power lines, Minn. Statutes 2006 273.36, 273.37

Property in hands of assignee or receiver, Minn. Statutes 2006 273.46

Property moved between January and March, Minn. Statutes 2006 273.47

Property petitioned for review, exclusion, Minn. Statutes 2006 278.04

Ramsey County, Minn. Statutes 2006 274.16

Real estate tax judgment sales redemption, Minn. Statutes 2006 281.11

Refusal to list, notation, Minn. Statutes 2006 273.67

Reinstated taxes, lands erroneously returned as improved, Minn. Statutes 2006 283.11

Stage companies, Minn. Statutes 2006 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2006 273.43

Tax-exempt property, Minn. Statutes 2006 273.18

Transportation companies, Minn. Statutes 2006 273.33

Undivided interests, Minn. Statutes 2006 276.07

Unit card ledger counties, Minn. Statutes 2006 273.425, 275.28, 276.01

Verified statements of eligible property, Minn. Statutes 2006 273.25

Warehouses on railroad property, Minn. Statutes 2006 273.32

Water companies, Minn. Statutes 2006 273.35

Wind energy conversion systems, Minn. Statutes 2006 273.37

Tax notices

Contents, Minn. Statutes 2006 273.124, 275.065

County treasurers, duties, Minn. Statutes 2006 277.20, 277.21

Delinquent personal property taxes, Minn. Statutes 2006 277.17, 277.21, 277.23

Delinquent taxes

County auditors, duties, Minn. Statutes 2006 279.37

Court administrators, duties, Minn. Statutes 2006 279.20

Failure to send or receive, effect, Minn. Statutes 2006 279.37

Filing, effect, Minn. Statutes 2006 279.06

Filing to receive, who may file, Minn. Statutes 2006 273.1651, 276.041

Forms, Minn. Statutes 2006 279.06

Mailing procedures, Minn. Statutes 2006 279.091, 279.131

Policy of state, Minn. Statutes 2006 279.001

Publication of notice and list, Minn. Statutes 2006 279.09

Publication procedures, Minn. Statutes 2006 279.07 to 279.13

Requirements, Minn. Statutes 2006 279.37

Form, Minn. Statutes 2006 275.065, 277.17

General education revenues, referendum, Minn. Statutes 2006 126C.17

Generally, Minn. Statutes 2006 275.065

Manufactured homes, Minn. Statutes 2006 273.125, 277.17, 277.23

Overpayment, Minn. Statutes 2006 276.19

Special assessment, fire service, Minn. Statutes 2006 365.181

Subordinate service districts, effective date, Minn. Statutes 2006 365A.05

Tax liens, Minn. Statutes 2006 277.20

Truth in taxation notices, Minn. Statutes 2006 126C.48, 126C.55, 275.065

Unclaimed refunds, Minn. Statutes 2006 276.19

Tax relief area revenue distribution

Iron Range, Minn. Statutes 2006 276A.01 to 276A.09

Tax statements, see Property tax statements under this topic

Tax tables and schedules, Minn. Statutes 2006 290A.04

Taxable property

Air space, Minn. Statutes 2006 272.04

Assessments, see same under this topic

Banks, banking companies, and bankers, Minn. Statutes 2006 272.01

Construction camp equipment, Minn. Statutes 2006 168.012

Corporations, generally, Minn. Statutes 2006 272.01

Employment property defined as, Minn. Statutes 2006 469.166

Exemptions, see same under this topic

Generally, Minn. Statutes 2006 272.01, 272.02

Improvements, Minn. Statutes 2006 273.125

Industrial development districts, Minn. Statutes 2006 469.155

Oil and gas lands, Minn. Statutes 2006 272.04

Power companies, Minn. Statutes 2006 272.027

Power plants, Minn. Statutes 2006 272.027, 272.03, 298.25, 298.36

Railroads, Minn. Statutes 2006 272.20, 272.21

Real property acquired by state or local governments, Minn. Statutes 2006 272.68

Sectional structures, Minn. Statutes 2006 273.125

Semitaconite surface lands, Minn. Statutes 2006 298.36

Severed mineral interests, Minn. Statutes 2006 272.039 to 272.05

State Fairgrounds, Minn. Statutes 2006 37.01

Stockpiled metallic minerals material, Minn. Statutes 2006 273.1651

Subsurface area, Minn. Statutes 2006 272.04

Taconite surface lands, Minn. Statutes 2006 298.25

Tax-forfeited agricultural lands, restoration to tax rolls, Minn. Statutes 2006 282.15

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2006 272.01

Timber interests, Minn. Statutes 2006 272.05

Taxing authorities

Claims related to, immunity, Minn. Statutes 2006 466.03

Duties, generally, Minn. Statutes 2006 275.065

Hearings, adoption of budget and tax levies, Minn. Statutes 2006 275.065

Shared services agreements, Minn. Statutes 2006 275.065, 275.07

Specific entities, see specific entries under this topic

Tort judgments, payment, Minn. Statutes 2006 466.09

Taxpayers

Affidavits of absence, listing of property, Minn. Statutes 2006 274.07

Agreements, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2006 272.38

Appeals to Tax Court, denial of homestead classification, Minn. Statutes 2006 271.01, 271.21

Appearance before appeal and equalization boards, Minn. Statutes 2006 274.01

Assessments, alternative review process, Minn. Statutes 2006 274.13

Confession of judgment, Minn. Statutes 2006 277.23

Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2006 273.118

Consent, tax judgment sales, Minn. Statutes 2006 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2006 276.04

Economic development authorities, sale of property, rights and duties, Minn. Statutes 2006 469.105

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2006 289A.60

Grievances, assessment or classification, Minn. Statutes 2006 274.01, 274.09, 274.13

Information about, property tax lists, contents, Minn. Statutes 2006 276.01

Lawsuits, excess levies, Minn. Statutes 2006 275.26

Liability, Minn. Statutes 2006 272.01, 277.21

MFIP applicants or participants, rental income, deduction, Minn. Statutes 2006 256J.37

Names, delinquent tax lists and notices, Minn. Statutes 2006 279.05

Notice given, Minn. Statutes 2006 270C.95, 273.112, 273.124, 273.125, 275.065, 277.21

Notice received

Appeal and equalization boards, Minn. Statutes 2006 274.13

Appeal and equalization boards, delegation of duties to county boards, Minn. Statutes 2006 274.014, 274.13

Assessments, changes, Minn. Statutes 2006 274.01

Mistakenly billed taxes, Minn. Statutes 2006 278.14

Overpayments, Minn. Statutes 2006 276.19

Proposed taxes, Minn. Statutes 2006 275.065

Real estate tax judgments, bills, Minn. Statutes 2006 278.10

Tax liens, renewal, Minn. Statutes 2006 277.20

Tax lists, correction, Minn. Statutes 2006 274.09

Tax notices, see same under this topic

Unmined iron ore, market value, Minn. Statutes 2006 273.1104

Payments by, liens, discharge certificates, filing fees, Minn. Statutes 2006 272.481

Payments to, structures, timber, or minerals sold for taxes, excess proceeds, Minn. Statutes 2006 272.39

Petitions by

Abatement, Minn. Statutes 2006 270C.926

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

Iron-bearing formations, classification, Minn. Statutes 2006 273.16

Refunds, Minn. Statutes 2006 270C.926

Statements of exemption, filing, Minn. Statutes 2006 272.025

Surety bonds, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2006 272.38

Third class cities

Bands, orchestras, and choruses, Minn. Statutes 2006 449.09 to 449.14

General fund purposes, Minn. Statutes 2006 426.04

Interest on gifts, Minn. Statutes 2006 465.05

Musical entertainment, Minn. Statutes 2006 449.08

Parking facilities, Minn. Statutes 2006 459.14

Public relations, Minn. Statutes 2006 469.188, 469.189

Timber, tax liens, Minn. Statutes 2006 272.31

Timber lands, notice of cutting or removal, lands with delinquent property taxes, Minn. Statutes 2006 272.41, 272.42

Tonka Bay, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Towns

Accounting and bookkeeping, county auditors, Minn. Statutes 2006 276.12

Additional levies, reduced net tax capacity, Minn. Statutes 2006 275.48

Airports and landing fields, Minn. Statutes 2006 360.035 to 360.037, 360.043

Ambulance services, Minn. Statutes 2006 471.476

Annexation of territory

Apportionment, Minn. Statutes 2006 414.067

Differential taxation, Minn. Statutes 2006 414.035

Levy authority, Minn. Statutes 2006 414.031, 414.0325, 414.033

Payments from cities, Minn. Statutes 2006 414.033

Apportionment, Minn. Statutes 2006 379.06, 414.067

Aquatic plant control, Minn. Statutes 2006 103G.625

Assessments, costs, Minn. Statutes 2006 270.52

Audits and examinations, Minn. Statutes 2006 6.60

Bands, orchestras, and choruses, Minn. Statutes 2006 449.09 to 449.14

Bonds (public debt), Minn. Statutes 2006 365.47 to 365.49, 366.095

Boundary changes, effect, Minn. Statutes 2006 370.19

Certificates of indebtedness, Minn. Statutes 2006 366.095

Certification, Minn. Statutes 2006 275.065, 275.07

Claims related to, immunity, Minn. Statutes 2006 466.03

Consolidation of territory, Minn. Statutes 2006 414.041, 414.067

County historical societies, support, Minn. Statutes 2006 138.053

Dam safety loan payments, Minn. Statutes 2006 103G.511

Debt service resolutions, Minn. Statutes 2006 471.61

Delinquent taxes, special assessments, penalties, Minn. Statutes 2006 365.181

Detachment of territory, Minn. Statutes 2006 414.06, 414.067

Dissolved towns, Minn. Statutes 2006 365.45, 365.47 to 365.49

Dump, Minn. Statutes 2006 365.10

Emergency management, local organization, Minn. Statutes 2006 12.26

Emergency medical services districts, special levies, Minn. Statutes 2006 144F.01

Enterprise zones, credits, see same under this topic

Equipment purchases, Minn. Statutes 2006 365.16, 365.18, 368.01

Excess levies, reduced net tax capacity, Minn. Statutes 2006 275.48

Exemptions, town cemeteries, Minn. Const. art 10 s 1

Final tax is proposed tax, Minn. Statutes 2006 275.065

Fire fund, Minn. Statutes 2006 88.04, 365.19

Fire prevention improvements to private land, Minn. Statutes 2006 88.43

Fire protection districts, Minn. Statutes 2006 365.18, 368.85

Fire service, user assessments, Minn. Statutes 2006 365.181

Forestry Act, Minn. Statutes 2006 365.19

Iron Range towns, Minn. Statutes 2006 276A.01 to 276A.09, 471.75

Judgments, payment, Minn. Statutes 2006 365.41, 365.42, 466.09

Levy limits, Minn. Statutes 2006 365.431, 469.1815, 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2006 360.036, 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2006 471.61

Local firefighter relief associations, Minn. Statutes 2006 69.77, 275.70, 353.28, 366.27

Local police relief associations, Minn. Statutes 2006 69.77, 275.70, 353.28

Local relief association consolidation accounts, Minn. Statutes 2006 353.28, 353A.09

Local water management, Minn. Statutes 2006 103B.335

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2006 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2006 353.28

Social Security, employer contributions, Minn. Statutes 2006 355.03

Storm sewer improvement districts, Minn. Statutes 2006 275.70

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2006 69.772, 69.773

Library construction, Minn. Statutes 2006 134.41

Local firefighter relief associations, Minn. Statutes 2006 69.77, 353.28, 366.27

Local police relief associations, Minn. Statutes 2006 69.77, 353.28

Local relief association consolidation accounts, Minn. Statutes 2006 353.28, 353A.09

Local safety councils, Minn. Statutes 2006 471.63

Local water management, Minn. Statutes 2006 103B.325

Metropolitan area, Minn. Statutes 2006 473.87, 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2006 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2006 352.041

Mosquito abatement, Minn. Statutes 2006 18G.14

Municipal forests, maintenance, Minn. Statutes 2006 459.06

Omissions and errors, correction, Minn. Statutes 2006 275.075

Park districts, Minn. Statutes 2006 398.16

Payment, Minn. Statutes 2006 367.18

Pest control, Minn. Statutes 2006 18G.13

Plant pests, control or eradication, Minn. Statutes 2006 18G.13, 18H.03

Platted towns, police, fire, and water service, Minn. Statutes 2006 365.20

Police and fire equipment, Minn. Statutes 2006 365.16, 365.18, 365.243

Postaudits, cost, Minn. Statutes 2006 6.62

Public employees defined contribution plan, Minn. Statutes 2006 353.28

Public Employees Retirement Association, Minn. Statutes 2006 353.28

Rates, metropolitan area towns, Minn. Statutes 2006 473F.08

Real property acquired by, payment, Minn. Statutes 2006 272.68

Recording errors by county auditor, correction, Minn. Statutes 2006 275.077

Reductions or offsets, natural resources land payments, Minn. Statutes 2006 477A.14

Referendum, Minn. Statutes 2006 164.05, 275.60, 365.56

Regional library systems, Minn. Statutes 2006 134.342

Rehabilitation facilities, Minn. Statutes 2006 268A.06

Reports about, Minn. Statutes 2006 275.07

Revenues

Distribution, Minn. Statutes 2006 276.11

Spending in excess of, Minn. Statutes 2006 365.43, 471.76 to 471.78

Roads and bridges, Minn. Statutes 2006 164.03, 164.04, 164.041, 165.12

Sewers, Minn. Statutes 2006 444.075

Social Security, employer contributions, Minn. Statutes 2006 355.03

Special assessments, Minn. Statutes 2006 365.181

Special taxes, impassable roads, correction, Minn. Statutes 2006 163.16

Spending limits, Minn. Statutes 2006 365.43, 365.431

Storm sewer improvement districts, Minn. Statutes 2006 444.20

Storm water control systems, Minn. Statutes 2006 444.075

Subordinate service districts, Minn. Statutes 2006 365A.03, 365A.05, 365A.08

Total revenue, Minn. Statutes 2006 365.43

Tourist camps, Minn. Statutes 2006 450.19

Town buildings, purchase, construction, or reconstruction, Minn. Statutes 2006 365.14

Town charges, Minn. Statutes 2006 365.09

Town road account distributions, eligibility, Minn. Statutes 2006 162.081

Town road drainage tax, Minn. Statutes 2006 164.05

Town roads, maintenance, Minn. Statutes 2006 366.015, 366.016

Township telephone systems, Minn. Statutes 2006 237.35, 237.37

Unemployment insurance, Minn. Statutes 2006 268.052

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2006 69.772, 69.773

Voting machines or systems, Minn. Statutes 2006 206.59

Wastewater treatment, Minn. Statutes 2006 473.521

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water services facilities of private vendors, Minn. Statutes 2006 272.02, 471A.03, 471A.05

Water supply, Minn. Statutes 2006 444.075

Watershed management, Minn. Statutes 2006 103B.245

Waterworks, Minn. Statutes 2006 365.20

Travel trailers, Minn. Statutes 2006 168.012

Tree growth taxes, see TREE GROWTH TAXES

United States

Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2006 471.49 to 471.55

Unmined iron ore, assessments, Minn. Statutes 2006 273.1104, 273.165

Unorganized territories, Minn. Statutes 2006 375.23

Unorganized townships

County boards, duties, Minn. Statutes 2006 163.06

Powerline credit, calculation, Minn. Statutes 2006 273.42

Roads and bridges, Minn. Statutes 2006 163.06

Valuation, see VALUATION OF PROPERTY

Victoria, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2006 289A.63

Delinquent taxes, standing timber, Minn. Statutes 2006 272.42

Payment violations, removal of structures, timber, minerals, soil, sand, gravel, or peat,, Minn. Statutes 2006 272.39, 272.40

Statutes of limitations, Minn. Statutes 2006 289A.63

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2006 272.025

Virginia, firefighters relief association

Levy reductions, Minn. Statutes 2006 69.77

Void levies, judgments, refunds, Minn. Statutes 2006 283.05

Waivers

Delinquent taxes, interest, Minn. Statutes 2006 279.37

Payments pending petitions for defenses or objections, Minn. Statutes 2006 278.03

Warrants (payment), exception, Minn. Statutes 2006 276.19

Watershed districts

Assessments, Minn. Statutes 2006 103D.901

Bond fund, Minn. Statutes 2006 103D.905

Certification, Minn. Statutes 2006 103D.915, 275.067

County share, Minn. Statutes 2006 103B.241, 103D.915

Emergency projects, Minn. Statutes 2006 103D.615

Levy limits, Minn. Statutes 2006 103B.245

Liability, withdrawn territory, Minn. Statutes 2006 103D.225

Notice, Minn. Statutes 2006 275.065

Project tax levies, Minn. Statutes 2006 103D.905

Wayzata, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Well drilling equipment, Minn. Statutes 2006 168.012

Western Lake Superior Sanitary District

Annexation of territory, Minn. Statutes 2006 458D.22

Bonds, payment, Minn. Statutes 2006 458D.15

Certificates of indebtedness, payment, Minn. Statutes 2006 458D.15

White Earth Indian Reservation

Pine Point School, levy, Minn. Statutes 2006 128B.03

Wilkin County, flood loss aid, Minn. Statutes 2006 273.1383

Woodland, Lake Minnetonka Conservation District funding, Minn. Statutes 2006 103B.635

Year of tax, cash or accrual basis taxpayers, Minn. Statutes 2006 275.28