Minnesota Legislature
Office of the Revisor of Statutes
2009 Minnesota Statutes Index (topics)
PROPERTY TAXES
Abandoned or foreclosed properties
Special levies for maintenance of, Minn. Statutes 2009 275.74
Abatement
Bonding authority, Minn. Statutes 2009 469.1814
Businesses with disrupted access, Minn. Statutes 2009 469.1816
Definitions, Minn. Statutes 2009 469.1812
Economic development tax abatement, Minn. Statutes 2009 375.194, 469.1815
Generally, Minn. Statutes 2009 270C.86, 469.1812 to 469.1815
Misclassification as nonhomestead, Minn. Statutes 2009 375.192
Net tax capacity, reduction, Minn. Statutes 2009 270C.926
Public infrastructure, financing, Minn. Statutes 2009 469.1815
Real property acquired by state or local governments, Minn. Statutes 2009 272.68
Revenue Department, duties, Minn. Statutes 2009 270C.88
School districts, see same under this topic
Tax changes 2001, levy to offset, Minn. Statutes 2009 469.1814
Tax increment financing districts, Minn. Statutes 2009 469.1813
Uncollected abatement levies, Minn. Statutes 2009 469.1815
Abbreviations, use in descriptions of property, Minn. Statutes 2009 272.031
Abstracts, see Tax lists under this topic
Accounting and bookkeeping, county auditors, duties, Minn. Statutes 2009 276.12
Ad valorem taxes
Agricultural preserves, Minn. Statutes 2009 40A.152
Agricultural processing facility zones, exemption, Minn. Statutes 2009 272.02
Fergus Falls historical zone, exemption, Minn. Statutes 2009 272.02
Homestead benefits improperly allowed, penalties, interest, Minn. Statutes 2009 273.124
Special levies defined as, Minn. Statutes 2009 275.70
Tangible personal property, exclusion, Minn. Statutes 2009 297A.61
Tax statements, Minn. Statutes 2009 276.04
Total ad valorem tax, calculation, Minn. Statutes 2009 275.28
Additional levies
Approval, Minn. Statutes 2009 275.065
Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.74
Local referendum, approval by, Minn. Statutes 2009 275.73
Natural disasters, payment for, Minn. Statutes 2009 275.065, 275.74
Reduced net tax capacity, Minn. Statutes 2009 275.48
Specific taxing authorities, see specific entries under this topic
Adverse possession, Minn. Statutes 2009 541.02
Affidavits
Court administrators, duties, Minn. Statutes 2009 279.20
Delinquent taxes, lists and notices, Minn. Statutes 2009 279.05, 279.13, 279.131, 279.20
Partial payments, Minn. Statutes 2009 279.01
Agricultural homesteads, reports about, Minn. Statutes 2009 273.1108
Agricultural machinery and equipment, Minn. Statutes 2009 168.012
Agricultural preserves, conservation tax credit, Minn. Statutes 2009 40A.152, 273.119
Agricultural processing facilities, exemption, Minn. Statutes 2009 469.1811
Agricultural processing facility zones, exemptions, Minn. Statutes 2009 272.02
Agricultural Property Tax Law
Generally, Minn. Statutes 2009 273.111
Qualifying property, tax increment financing, Minn. Statutes 2009 469.176, 469.177
Air space, separate interest, leases or conveyances, Minn. Statutes 2009 272.04
Airport authorities, Minn. Statutes 2009 360.0425 to 360.0427
Aitkin County
Business incubator property, exemption, Minn. Statutes 2009 272.02
Juvenile detention centers, Minn. Statutes 2009 383C.42
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Amount
Computation, adjustment to nearest even-numbered cent, Minn. Statutes 2009 273.015
Generally, Minn. Statutes 2009 272.67
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02
Senior citizens' property tax deferral program, Minn. Statutes 2009 275.065
State general tax, Minn. Statutes 2009 275.025
Tax statements, Minn. Statutes 2009 276.04
Animal feedlots, monosloped roofs for, Minn. Statutes 2009 272.02
Anoka County
Public safety communication system bonds, Minn. Statutes 2009 383E.21
Subordinate service districts, Minn. Statutes 2009 383E.24
Answers, delinquent taxes, Minn. Statutes 2009 279.15, 279.17
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Appeals
Abatement, Minn. Statutes 2009 270C.86
Applications, approvals, Minn. Statutes 2009 270C.86
County equalization boards, appearance before, Minn. Statutes 2009 270C.92
Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2009 277.21
Delinquent taxes, Minn. Statutes 2009 278.06, 279.21, 281.40
Homestead classification, Minn. Statutes 2009 273.124
International economic development zone, valuation and assessments, Minn. Statutes 2009 469.328
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Net tax capacity, findings, Minn. Statutes 2009 270C.924, 270C.925
Reassessments, Minn. Statutes 2009 270C.95
Revenue Department hearing refused, Minn. Statutes 2009 270C.92
School districts, net tax capacity, Minn. Statutes 2009 127A.48
Tax Court, see Appeals to under TAX COURT
Taxpayers' rights, notice, Minn. Statutes 2009 270C.92
Apprenticeship training facilities, Minn. Statutes 2009 272.02
Archery ranges, Open Space Property Tax Law, Minn. Statutes 2009 273.112
Arrearages, see Delinquent taxes under this topic
Assessment books
Agricultural homesteads, separate market values of dwelling and land, Minn. Statutes 2009 273.13
Appeal and equalization boards, duties, Minn. Statutes 2009 274.01
Appendixes, Minn. Statutes 2009 273.03, 274.01
Contents, Minn. Statutes 2009 273.03
Correction, Minn. Statutes 2009 274.08, 274.09, 274.12
County assessors, duties, Minn. Statutes 2009 273.061, 274.12
County auditors, duties, Minn. Statutes 2009 273.03, 274.08, 274.09
Electronic data processing system in lieu of, Minn. Statutes 2009 273.03
Examiners' lists, entries from, Minn. Statutes 2009 274.12
Exempt property converted to taxable uses, Minn. Statutes 2009 272.02
Generally, Minn. Statutes 2009 273.061
Homesteads established after assessment date, Minn. Statutes 2009 273.124
Improvements to property, listing, Minn. Statutes 2009 273.11
Iron ore, Minn. Statutes 2009 273.02
Listing, notice to absent or sick owners, Minn. Statutes 2009 273.66
Manufactured homes, Minn. Statutes 2009 273.125
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 274.07 to 274.12
Real estate tax judgment sales, Minn. Statutes 2009 272.17
Red Lake Game Preserve, tax-forfeited land sales, Minn. Statutes 2009 282.223
Return to county auditor, Minn. Statutes 2009 273.125
Tax-exempt property, Minn. Statutes 2009 273.18
Tax-forfeited lands, Minn. Statutes 2009 272.02, 282.07, 282.223
Valuation of property, recording, Minn. Statutes 2009 273.08
Assessment districts, statutory cities, separation from towns, Minn. Statutes 2009 412.081
Assessments
Abstracts, see Tax lists under this topic
Additional assessments, intentional disregard of law or rules, Minn. Statutes 2009 289A.60
Agriculture best management practices loans, Minn. Statutes 2009 17.117
Alternative review process, Minn. Statutes 2009 274.13
Appraisal activities, Minn. Statutes 2009 270.41
Charitable corporations, separate assessments, Minn. Statutes 2009 273.124
Conflict of laws, Minn. Statutes 2009 273.03
Cooperative associations, separate assessments, Minn. Statutes 2009 273.124
Correction of errors, orders, Minn. Statutes 2009 270C.86
Corrections, Minn. Statutes 2009 273.01
Costs, payment, Minn. Statutes 2009 273.053, 273.064, 273.065
County assessors, duties, Minn. Statutes 2009 273.052, 273.061, 273.062
Criteria, Minn. Statutes 2009 273.12
Deferred assessments, metropolitan agricultural preserves, Minn. Statutes 2009 473H.18
Defined as taxes, Minn. Statutes 2009 272.58
Delinquent personal property taxes, Minn. Statutes 2009 277.01, 277.21
Disaster or emergency areas, Minn. Statutes 2009 273.1232
Equalization procedures, Minn. Statutes 2009 274.17
Exceptions, Minn. Statutes 2009 273.052
Forms, Minn. Statutes 2009 273.03
Income property assessment data, classification, Minn. Statutes 2009 13.51
Joint assessment agreements, Minn. Statutes 2009 273.072
Land erroneously returned as improved, tax-forfeited land sales, refund, Minn. Statutes 2009 283.09
Local assessments, Minn. Statutes 2009 273.064, 273.065
Manufactured homes, Minn. Statutes 2009 273.125
Metropolitan agricultural preserves, Minn. Statutes 2009 473H.18
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Monetary penalties, Minn. Statutes 2009 289A.60
Net tax capacity appeals, effect, Minn. Statutes 2009 270C.926
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 272.10, 273.02, 273.061, 273.062
Pipeline companies, Minn. Statutes 2009 273.33
Power companies, Minn. Statutes 2009 273.36, 273.37
Power lines, Minn. Statutes 2009 272.37, 273.36, 273.37
Power lines property, Minn. Statutes 2009 273.42, 273.425
Presumptions, legality, Minn. Statutes 2009 272.06
Procedures, Minn. Statutes 2009 273.17
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Railroad company lands or land stock, Minn. Statutes 2009 272.21, 272.23
Reassessments, see same under this topic
Records
Assessment books, see same under this topic
Completion, Minn. Statutes 2009 273.065
County assessors, duties, Minn. Statutes 2009 273.061
Delivery to county assessors, Minn. Statutes 2009 273.065
Reduction, Minn. Statutes 2009 274.01, 274.09
Requirements, generally, Minn. Statutes 2009 273.01
Right of assessment, Minn. Statutes 2009 272.10
Right of entry, assessors, Minn. Statutes 2009 273.20
Sectional structures, Minn. Statutes 2009 273.125
Severed mineral interests, Minn. Statutes 2009 272.04
Stage companies, Minn. Statutes 2009 273.33
State-owned land, market value reassessments, Minn. Statutes 2009 273.18
State-owned real property, state employees or officers, dwellings, Minn. Statutes 2009 272.011
Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43
Tax-exempt property, Minn. Statutes 2009 272.01, 273.18
Tax-forfeited lands, invalid sales, Minn. Statutes 2009 282.10
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01
Time, Minn. Statutes 2009 273.01
Transportation companies, Minn. Statutes 2009 273.33
Uniform assessments, Minn. Statutes 2009 273.12
Unmined iron ore, Minn. Statutes 2009 273.1104
Values finalized, Minn. Statutes 2009 274.175
Void assessments, Minn. Statutes 2009 283.01, 283.05
Warehouses on railroad property, Minn. Statutes 2009 273.32
Water companies, Minn. Statutes 2009 273.35
Assessors, neglect or violation of duties, fines, Minn. Statutes 2009 273.21
Assignment for benefit of creditors
Order of preference for tax payment, Minn. Statutes 2009 577.08
Assignments, refunds, Minn. Statutes 2009 290A.11
Audits and examinations, state's claim, Minn. Statutes 2009 6.60, 6.62
Beltrami County
Electric generation facility, personal property taxes, exemption, Minn. Statutes 2009 272.02
Bloomington
Areawide net tax capacity, commercial-industrial property, Minn. Statutes 2009 473F.08
Firefighters relief association, levy reductions, Minn. Statutes 2009 69.77
Bloomington Port Authority, exemption, Minn. Statutes 2009 469.071
Boarding care homes, exemption, Minn. Statutes 2009 272.02
Border cities
Appropriations for credits, Minn. Statutes 2009 469.1735
Credits, Minn. Statutes 2009 469.170, 469.171, 469.1734, 469.1735
Exemption, Minn. Statutes 2009 272.0212, 469.1732, 469.1734
Payments in lieu of taxes, Minn. Statutes 2009 469.1734
Camp meeting associations, exemption, Minn. Statutes 2009 315.42
Cancellation
Delinquent taxes, tax-forfeited lands, Minn. Statutes 2009 282.07
Lands tax-forfeited to the state, Minn. Statutes 2009 290B.07
Cannon Falls Port Authority Commission, Minn. Statutes 2009 469.0722
Carlton County, juvenile detention center, Minn. Statutes 2009 383C.42
Certificates and certification
Delinquent taxes, Minn. Statutes 2009 272.12, 272.162
Electronic, Minn. Statutes 2009 272.122
Certificates of rent paid
Owners or managing agents, duties, Minn. Statutes 2009 290A.19
Refund claims, statutes of limitations, Minn. Statutes 2009 289A.60
Violations, monetary penalties, Minn. Statutes 2009 289A.60
Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE
Certified copies, judgments, void assessments or levies, Minn. Statutes 2009 283.05
Checkoffs
Nongame wildlife, Minn. Statutes 2009 290.431
State elections campaign fund, Minn. Statutes 2009 10A.31
Chisago County
Electric generation facility, personal property taxes, exemption, Minn. Statutes 2009 272.02
Cities
Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12
Airports and landing fields, Minn. Statutes 2009 360.035 to 360.037, 360.042, 360.043
Ambulance services, Minn. Statutes 2009 471.476
Annexation of territory
Apportionment, Minn. Statutes 2009 414.067
Differential taxation, Minn. Statutes 2009 414.035
Levy authority, Minn. Statutes 2009 414.031, 414.0325, 414.033
Payments to towns, Minn. Statutes 2009 414.033
Aquatic plant control, Minn. Statutes 2009 103G.625
Audits and examinations, Minn. Statutes 2009 6.60
Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2009 473F.08
Boards of health, enforcement of law, costs, Minn. Statutes 2009 145A.08
Bonds (public debt), Minn. Statutes 2009 272.67, 475.61
Border cities, see same under this topic
Certification of levies, Minn. Statutes 2009 275.065, 275.07
Claims
Defenses or objections, petitions for, see same under this topic
Community health boards, Minn. Statutes 2009 145A.11
Community health services, Minn. Statutes 2009 145A.131
Commuter van revolving fund, Minn. Statutes 2009 174.27
Consolidation of territory, Minn. Statutes 2009 414.041, 414.067
County agricultural inspectors, local weed inspections, reimbursement, Minn. Statutes 2009 18.81
County historical societies, Minn. Statutes 2009 138.053
Courthouse and city hall construction, Minn. Statutes 2009 374.29
Dam safety loan payments, Minn. Statutes 2009 103G.511
Debt service resolutions, Minn. Statutes 2009 475.61
Detachment of territory, Minn. Statutes 2009 414.06, 414.067
Economic development authorities, levies for, Minn. Statutes 2009 469.107
Emergency management, local organization, Minn. Statutes 2009 12.26
Emergency medical services districts, special levies, Minn. Statutes 2009 144F.01
Enhanced 911 systems, appropriations based on, Minn. Statutes 2009 403.113
Enterprise zones, credits, see same under this topic
Excess levies, Minn. Statutes 2009 275.065, 275.48, 446A.086, 471.571
Fire fund, Minn. Statutes 2009 88.04
Fire prevention improvements to private land, Minn. Statutes 2009 88.43
First class cities, see same under this topic
Fourth class cities, see same under this topic
Generally, Minn. Statutes 2009 275.065
Home rule charter cities, see same under this topic
Housing projects, special benefit tax fund, Minn. Statutes 2009 469.033
Incorporated land, concurrent detachment and annexation, Minn. Statutes 2009 414.061
Incorporation of territory, Minn. Statutes 2009 414.067
Infrastructure improvement funds, Minn. Statutes 2009 471.572
Infrastructure replacement reserve funds, Minn. Statutes 2009 471.572
Inspections, expenses and expenditures, Minn. Statutes 2009 446.01
Intermediate airports, metropolitan area, exemption, Minn. Statutes 2009 473.625
Iron Range cities, see same under this topic
Judgments against city, payment, Minn. Statutes 2009 465.14, 466.09
Levies for defaulted debt obligations, Minn. Statutes 2009 446A.086
Levy adjustments for state aid reductions, Minn. Statutes 2009 477A.013
Levy limits, Minn. Statutes 2009 275.011, 469.1815, 471.69
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2009 360.036, 360.037
Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.70
Interstate 35W bridge collapse, unreimbursed costs attributable to, Minn. Statutes 2009 275.70
Local firefighter relief associations, municipal contributions, Minn. Statutes 2009 69.77, 275.70, 353.28
Local government aid reduction offset, Minn. Statutes 2009 275.75
Local police relief associations, municipal contributions, Minn. Statutes 2009 69.77, 275.70, 353.28
Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2009 353.28, 353A.09
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Pension plans, payment to, Minn. Statutes 2009 275.70
Permanent improvement and replacement funds, Minn. Statutes 2009 471.571
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Reduction in aids and credits, to offset, Minn. Statutes 2009 275.70
Sheriff, police, and fire personnel, wages and benefits, Minn. Statutes 2009 275.70
Social Security, employer contributions, Minn. Statutes 2009 355.03
Storm sewer improvement districts, Minn. Statutes 2009 275.70
Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 69.773
Library construction, Minn. Statutes 2009 134.41
Library services, Minn. Statutes 2009 134.07
Local firefighter relief associations, municipal contributions, Minn. Statutes 2009 69.77, 353.28
Local police relief associations, municipal contributions, Minn. Statutes 2009 69.77, 353.28
Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2009 353.28, 353A.09
Local water management, Minn. Statutes 2009 103B.325, 103B.335
Maternal and child health block grants, matching funds, Minn. Statutes 2009 145.882
Metropolitan area, Minn. Statutes 2009 473.87, 473F.08
Metropolitan transit replacement service program, Minn. Statutes 2009 473.388
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Mosquito abatement, Minn. Statutes 2009 18G.14
Municipal bonds, redemption, Minn. Statutes 2009 469.183
Municipal forests, maintenance, Minn. Statutes 2009 459.06
Municipal power agencies, payments to, Minn. Statutes 2009 453.58
Omissions and errors, correction, Minn. Statutes 2009 275.075
Park districts, Minn. Statutes 2009 398.16
Permanent improvement and replacement funds, Minn. Statutes 2009 471.571
Pest control, Minn. Statutes 2009 18G.13
Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 18H.03
Postaudits, payment, Minn. Statutes 2009 6.62
Proposed property taxes, notice and meetings, Minn. Statutes 2009 275.065
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Public libraries, Minn. Statutes 2009 134.07, 134.12
Public works reserve funds, Minn. Statutes 2009 471.57
Publicity expenditures, Minn. Statutes 2009 469.187
Rates, metropolitan area cities, Minn. Statutes 2009 473F.08
Real property acquired by, payment, Minn. Statutes 2009 272.68
Recreational facilities and programs (public), Minn. Statutes 2009 272.02, 471.191
Redevelopment projects, partial exemption, Minn. Statutes 2009 469.043
Reduced net tax capacity, additional levies, Minn. Statutes 2009 275.48
Reduction, abatement, or offsets, Minn. Statutes 2009 126C.48, 375.192
Referendum, Minn. Statutes 2009 275.60
Regional library systems, Minn. Statutes 2009 134.20, 134.34, 134.342
Rehabilitation facilities, Minn. Statutes 2009 268A.06
Reports about, Minn. Statutes 2009 275.07
Restricted residence districts, Minn. Statutes 2009 462.15
Rural service districts, Minn. Statutes 2009 272.67
Second class cities, see same under this topic
Severance pay, Minn. Statutes 2009 126C.43
Sewers, Minn. Statutes 2009 444.075
Shoreland development, model ordinances, costs, Minn. Statutes 2009 103F.221
Social Security, employer contributions, Minn. Statutes 2009 355.03
Soil and water conservation districts, Minn. Statutes 2009 103C.331
Specific cities, see specific entries under this topic
State payment of defaulted obligations, repayment, Minn. Statutes 2009 126C.55
Statutory cities, see same under this topic
Storm sewer improvement districts, Minn. Statutes 2009 444.20
Storm water control systems, Minn. Statutes 2009 444.075
Tax liens, improvements, Minn. Statutes 2009 272.32
Teachers, outplacement services, Minn. Statutes 2009 126C.43
Teachers retirement, Saint Paul and Duluth, employer contributions, Minn. Statutes 2009 354A.12
Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2009 354.51
Third class cities, see same under this topic
Tourist camps, Minn. Statutes 2009 450.19
Unemployment insurance, Minn. Statutes 2009 268.052
Urban service districts, Minn. Statutes 2009 272.67
Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 69.773
Voting machines and systems, Minn. Statutes 2009 206.59
War memorials, Minn. Statutes 2009 416.02
Wastewater treatment, Minn. Statutes 2009 473.521
Wastewater treatment facilities, Minn. Statutes 2009 444.075
Water services facilities of private vendors, Minn. Statutes 2009 272.02, 471A.03, 471A.05
Water supply, Minn. Statutes 2009 444.075
Watershed districts, Minn. Statutes 2009 103B.241, 103D.915, 444.075
Watershed management, Minn. Statutes 2009 103B.245
City development districts, exemptions, Minn. Statutes 2009 272.02, 469.127
Claimants (refunds)
Claimants not located, lapse of credit, Minn. Statutes 2009 290A.18
Claimants of deceased persons, inspection of returns, Minn. Statutes 2009 270B.03
Death, effect, Minn. Statutes 2009 290A.18
Delinquent taxes, refunds applied against, Minn. Statutes 2009 290A.15
Eligibility, proof, Minn. Statutes 2009 290A.09
Generally, Minn. Statutes 2009 290A.03
Homesteads, Minn. Statutes 2009 290A.03, 290A.05
Leasehold cooperative tenants, Minn. Statutes 2009 290A.091
One per household, Minn. Statutes 2009 290A.08
Right to file claim, Minn. Statutes 2009 290A.18
Spouses, Minn. Statutes 2009 290A.08
Claims (refunds), see Refunds under this topic
Class 1 property, qualifying property
Border city development zones, Minn. Statutes 2009 272.0212
Homestead determination, Minn. Statutes 2009 273.124
Residential homesteads, Minn. Statutes 2009 273.13
Class 1a property
Class rates, Minn. Statutes 2009 273.13
Defined as residential property, Minn. Statutes 2009 276A.01
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.11, 273.124, 273.13
Residential homestead market value credit, Minn. Statutes 2009 273.1384
Class 1b property
Certification, procedures, Minn. Statutes 2009 273.1315
Defined as residential property, Minn. Statutes 2009 276A.01
Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01
Generally, Minn. Statutes 2009 273.13
Homestead declarations, filing, Minn. Statutes 2009 273.1315
Property owners, duties, Minn. Statutes 2009 273.1315
Qualifying property, Minn. Statutes 2009 270B.12, 273.124, 273.13
Residential homestead market value credit, Minn. Statutes 2009 273.1384
Class 1c property
Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01
Generally, Minn. Statutes 2009 273.13
State general tax, Minn. Statutes 2009 275.025
Class 1d property, Minn. Statutes 2009 273.13
Class 2 property, Minn. Statutes 2009 273.13
Class 2a property
Agricultural homesteads, Minn. Statutes 2009 273.124, 273.1384
Defined as residential property, Minn. Statutes 2009 276A.01
Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01
Generally, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.111, 273.124, 273.13
Residential homestead market value credit, Minn. Statutes 2009 273.1384
Rural preserve property tax program, Minn. Statutes 2009 273.114
Class 2b property
Class rates, Minn. Statutes 2009 273.13
Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.13
Rural preserve property tax program, Minn. Statutes 2009 273.114
Class 2c property, managed forest land, Minn. Statutes 2009 273.13
Class 3 property
Defined as commercial-industrial property, Minn. Statutes 2009 276A.01
Defined as residential property, Minn. Statutes 2009 276A.01
Market value, Minn. Statutes 2009 273.11
Qualifying property, border city development zones, Minn. Statutes 2009 272.0212
State general tax, Minn. Statutes 2009 275.025
Class 3a property
Delinquent property taxes, Minn. Statutes 2009 279.01, 279.37
Disparity reduction credit, Minn. Statutes 2009 273.1398
Generally, Minn. Statutes 2009 273.13
Income-producing property, Minn. Statutes 2009 273.11
Property taxes, partial payments, Minn. Statutes 2009 279.01
Class 3b property
Class rates, Minn. Statutes 2009 273.13
Disparity reduction credit, Minn. Statutes 2009 273.1398
Income-producing property, Minn. Statutes 2009 273.11
Market value, Minn. Statutes 2009 273.13
Qualifying property, enterprise zones, Minn. Statutes 2009 272.0212, 273.13, 469.170
Class 4 property
Defined as residential property, Minn. Statutes 2009 276A.01
Qualifying property, border city development zones, Minn. Statutes 2009 272.0212
Class 4a property
Class rates, generally, Minn. Statutes 2009 273.13
Disparity reduction credit, Minn. Statutes 2009 273.1398
Income-producing property, Minn. Statutes 2009 273.11
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.11, 273.13
Class 4b property
Class 4bb property, reclassification as, Minn. Statutes 2009 279.37
Class rates, Minn. Statutes 2009 273.13
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.11, 273.13, 273.1319
Class 4bb property
Class rates, Minn. Statutes 2009 273.13
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 273.13, 273.1319
Reclassification to class 4b property, Minn. Statutes 2009 279.37
Class 4c property
Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01
Generally, Minn. Statutes 2009 273.13
Income-producing property, Minn. Statutes 2009 273.11
State general tax, Minn. Statutes 2009 275.025
Class 4d property, low-income rental property, Minn. Statutes 2009 273.128, 273.13
Class 4e property, income-producing property, Minn. Statutes 2009 273.11
Class 5 property
Class rates, Minn. Statutes 2009 273.13
Commercial-industrial property, Minn. Statutes 2009 276A.01
Income-producing property, Minn. Statutes 2009 273.11
Market value, Minn. Statutes 2009 273.13
Qualifying property, Minn. Statutes 2009 272.0212, 273.13
State general tax, Minn. Statutes 2009 275.025
Class rates, generally, Minn. Statutes 2009 273.13
Classification for taxation
Changes
Assessment sales ratio study, Minn. Statutes 2009 127A.48
Correction of errors, when allowed, Minn. Statutes 2009 274.01, 274.13, 274.14, 274.17
County appeal and equalization boards, duties, Minn. Statutes 2009 274.13
Property tax lists, Minn. Statutes 2009 276.01
Reclassification as homestead property, Minn. Statutes 2009 275.065
Recording procedures, Minn. Statutes 2009 273.17
Tax increment financing districts, effect on net tax capacity, Minn. Statutes 2009 469.177
When allowed, Minn. Statutes 2009 273.01
Enterprise zones, employment property, Minn. Statutes 2009 469.170
Generally, Minn. Statutes 2009 273.13
Specific classes, see specific classes under this topic
Tax-exempt property converted to taxable uses, Minn. Statutes 2009 272.02
Clay County, flood loss aid, Minn. Statutes 2009 273.1383
Collection
Adjustment to nearest even-numbered cent, Minn. Statutes 2009 273.015
Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Attorney general, duties, Minn. Statutes 2009 272.58
Authority, Minn. Statutes 2009 276.01
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
Collection sites, counties, Minn. Statutes 2009 276.04
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
County treasurers, duties, see Tax collections under COUNTY TREASURERS
Delinquent taxes, Minn. Statutes 2009 274.12, 277.17, 277.21 to 277.24, 280.38
Estimated collections, Minn. Statutes 2009 276.11, 276.111
Exception, Minn. Statutes 2009 276.02
Failure to collect, criminal penalties, Minn. Statutes 2009 289A.63
Fines, forfeitures, penalties, and interest, Minn. Statutes 2009 276.02
Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 290A.25
Lawsuits, Minn. Statutes 2009 272.30, 272.58
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124
Manufactured homes, Minn. Statutes 2009 273.125
Monetary penalties, Minn. Statutes 2009 289A.60
Net tax capacity appeals, effect, Minn. Statutes 2009 270C.926
Omitted property, Minn. Statutes 2009 272.10
Open Space Property Tax Law, Minn. Statutes 2009 273.112
Railroad company lands or land stock, Minn. Statutes 2009 272.21, 272.23
Right of collection, Minn. Statutes 2009 272.10
Settlement, Minn. Statutes 2009 276.09, 276.10, 276.111
Statements about, municipal clerks, duties, Minn. Statutes 2009 471.69
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01
Undivided interests, separate payments, Minn. Statutes 2009 276.07
Combined units of government, Minn. Statutes 2009 465.82
Common interest communities
Homestead determination, Minn. Statutes 2009 273.124
Recording, Minn. Statutes 2009 515B.1-116
Separate titles and taxation, Minn. Statutes 2009 515B.1-105
Complaints, Revenue Department, duties, Minn. Statutes 2009 270C.92
Confession of judgment
Cancellation, Minn. Statutes 2009 279.33, 279.34
Delinquent personal property taxes, Minn. Statutes 2009 277.23
Generally, Minn. Statutes 2009 279.03, 279.37
Taxes included, not delinquent, property tax refunds, Minn. Statutes 2009 290A.10, 290A.14
Confiscation of property, Minn. Statutes 2009 277.21
Conflict of laws
Listing, assessments, Minn. Statutes 2009 273.03
Special levy laws superseded, Minn. Statutes 2009 275.092
Taxes levied for a specific year, prevailing law, Minn. Statutes 2009 279.04
Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2009 273.118
Conservation property, restrictions, Minn. Statutes 2009 273.117
Conservation tax credit
Certification and payment, Minn. Statutes 2009 273.1392
Generally, Minn. Statutes 2009 273.119
Net property taxes, calculation, Minn. Statutes 2009 273.1393
Property tax statements, Minn. Statutes 2009 276.04
Consolidated conservation areas, Minn. Statutes 2009 84A.53
Constitutional tax levy
Certificates of deposit, payment, Minn. Statutes 2009 16A.671
General obligation special tax bonds, payment, Minn. Statutes 2009 16A.661, 41B.19
Refunding bonds, payment, Minn. Statutes 2009 16A.641
Contamination taxes, Minn. Statutes 2009 270.91 to 270.98, 275.065, 276.04
Cook County
Juvenile detention center, Minn. Statutes 2009 383C.42
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Cooperative districts (schools)
Generally, see School districts under this topic
Levies for cooperative programs, Minn. Statutes 2009 126C.43
School buildings and grounds, repair, Minn. Statutes 2009 126C.40
Costs, distribution, Minn. Statutes 2009 276.131
Counties
Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12
Aeronautics assistance, other municipalities, Minn. Statutes 2009 360.043
Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2009 17.117
Airports and landing fields, Minn. Statutes 2009 360.036, 360.037, 360.042
Ambulance services, Minn. Statutes 2009 471.476
Apportionment, Minn. Statutes 2009 270.12
Armory construction, Minn. Statutes 2009 193.145, 193.27
Boards of health, enforcement of law, costs, Minn. Statutes 2009 145A.08
Bonded debt sinking fund, Minn. Statutes 2009 272.28
Bonds (public debt), Minn. Statutes 2009 475.61
Boundary changes, effect, Minn. Statutes 2009 370.19
Business and economic development, Minn. Statutes 2009 469.180
Capital and equipment purchases, Minn. Statutes 2009 373.01
Capital improvements, Minn. Statutes 2009 275.011, 373.25
Certification, Minn. Statutes 2009 275.065, 275.07
City hall, construction, Minn. Statutes 2009 374.29
Claims, defenses, or objections, see Defenses or objections, petitions for under this topic
Community corrections facilities, Minn. Statutes 2009 401.05
Community health boards, Minn. Statutes 2009 145A.11
Community health services, Minn. Statutes 2009 145A.131
Commuter van revolving fund, Minn. Statutes 2009 174.27
Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87
County agricultural societies, Minn. Statutes 2009 38.27
County building funds, Minn. Statutes 2009 373.25
County cemeteries, exemption, Minn. Const. art 10 s 1
County extension work, expenses, Minn. Statutes 2009 38.36
County government study commissions, expenses, Minn. Statutes 2009 375A.13
County historical societies, support, Minn. Statutes 2009 138.052
County medical assistance fund, Minn. Statutes 2009 256B.20
County nursing homes, Minn. Statutes 2009 376.56
County parks, Minn. Statutes 2009 398.33
Courthouses, maintenance and construction, Minn. Statutes 2009 374.29, 375.18
Dam safety loan payments, Minn. Statutes 2009 103G.511
Debt service resolutions, Minn. Statutes 2009 471.61, 475.61
Delinquency dates, published notice, Minn. Statutes 2009 385.40
Delinquent taxes, Minn. Statutes 2009 279.09, 384.19, 385.42
Detached territory, Minn. Statutes 2009 370.20
Distribution of revenues, homestead benefits improperly allowed, Minn. Statutes 2009 273.124
Diversionary work program, Minn. Statutes 2009 261.063
Election redistricting expenses, Minn. Statutes 2009 204B.135
Emergency jobs programs, Minn. Statutes 2009 375.555
Emergency management, local organization, Minn. Statutes 2009 12.26
Enterprise zones, credits, see same under this topic
Excess levies, Minn. Statutes 2009 275.065, 275.26, 446A.086
Fire prevention improvements to private land, Minn. Statutes 2009 88.43
Fire protection, unorganized territories, Minn. Statutes 2009 365.243
First responder associations, Minn. Statutes 2009 365.243
Forest development, Minn. Statutes 2009 282.38
Generally, Minn. Statutes 2009 275.065
Goose management lands, exemption, Minn. Statutes 2009 97A.061
Great River Road, financial assistance, Minn. Statutes 2009 373.27
Groundwater plan costs, Minn. Statutes 2009 103B.255
Human services boards, Minn. Statutes 2009 402.065
Indigent hospitalization, chemical dependency services, Minn. Statutes 2009 254B.03
Infrastructure improvement funds, Minn. Statutes 2009 471.572
Iron Range counties, Minn. Statutes 2009 276A.01 to 276A.09, 298.28
Irregular tracts, platting costs, Minn. Statutes 2009 272.19
Jails, construction, Minn. Statutes 2009 641.23, 641.264
Lake improvement districts, Minn. Statutes 2009 103B.555, 103B.581
Lake improvement program, Minn. Statutes 2009 103F.801
Late payments, penalties, Minn. Statutes 2009 373.41
Leased public campgrounds, road maintenance, Minn. Statutes 2009 92.46
Levies for defaulted debt obligations, Minn. Statutes 2009 446A.086
Levy limits
Abatements, inclusion, Minn. Statutes 2009 469.1815
Capital improvement program, mill rate limits, Minn. Statutes 2009 275.011
Deductions from, community revitalization program payments, Minn. Statutes 2009 469.1831
Excess levies, see same under this topic
Generally, Minn. Statutes 2009 471.69
Social service funding, effect on, Minn. Statutes 2009 256F.10
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2009 360.036, 360.037
Health and human services, for increased costs of, Minn. Statutes 2009 275.70
Local government correctional service retirement plan, employer contributions, Minn. Statutes 2009 353.28
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Pension plans, payment to, Minn. Statutes 2009 275.70
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Reduction in aids and credits, to offset, Minn. Statutes 2009 275.70
Sheriffs, police and fire personnel, payment of wages and benefits to, Minn. Statutes 2009 275.70
Social Security, employer contributions, Minn. Statutes 2009 355.03
Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2009 473.811
Library construction, Minn. Statutes 2009 134.41
Library services, Minn. Statutes 2009 134.07
Local government correctional service retirement plan, employer contributions, Minn. Statutes 2009 353.28
Local safety councils, Minn. Statutes 2009 471.63
Local social services agencies, Minn. Statutes 2009 393.08
Local water management, Minn. Statutes 2009 103B.311, 103B.331, 103B.335
Local water planning, powers, Minn. Statutes 2009 103B.311, 103B.331
Metropolitan agricultural preserves, state reimbursement for lost revenue, Minn. Statutes 2009 473H.10
Metropolitan area, Minn. Statutes 2009 473.811, 473.87
Metropolitan surface water management programs, Minn. Statutes 2009 103B.245, 103B.251, 275.066, 275.07
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Mosquito abatement, Minn. Statutes 2009 18G.14
Mosquito control, additional levies, Minn. Statutes 2009 473.711
Net tax capacity, reduction, human services, Minn. Statutes 2009 256F.10, 256F.13
New counties, Minn. Statutes 2009 370.01, 370.20, 370.23
Newly consolidated counties, Minn. Statutes 2009 371.10, 371.11, 371.14
Noxious weeds, control or eradication, Minn. Statutes 2009 18.83
Omissions and errors, correction, Minn. Statutes 2009 275.075
Park districts, Minn. Statutes 2009 398.16, 398.17
Payment statements, manufactured homes, Minn. Statutes 2009 169.86
Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2009 471.49 to 471.55
Pest control, Minn. Statutes 2009 18G.13
Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 18H.03
Poor relief, Minn. Statutes 2009 261.062, 261.063
Postaudits, payment, Minn. Statutes 2009 6.62
Power line taxes, Minn. Statutes 2009 127A.34, 127A.45
Probation officer costs, Minn. Statutes 2009 244.19
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Public libraries, Minn. Statutes 2009 134.07, 134.12
Public safety radio communication system, Minn. Statutes 2009 373.47, 403.31
Real property acquired by, payment, Minn. Statutes 2009 272.68
Recreational facilities for senior citizens, Minn. Statutes 2009 471.16
Red Lake Game Preserve, bond payments, Minn. Statutes 2009 84A.11
Reduction, abatement, or offsets, Minn. Statutes 2009 126C.48, 375.192, 375.194, 477A.14
Referendum, Minn. Statutes 2009 275.60, 375.20
Regional library systems, Minn. Statutes 2009 134.07, 134.34, 134.342
Rehabilitation facilities, Minn. Statutes 2009 268A.06
Reports about, Minn. Statutes 2009 275.07
Resettlement projects, in lieu payments, Minn. Statutes 2009 471.50 to 471.55
Road and bridge funds, Minn. Statutes 2009 163.05
Sale of land, Minn. Statutes 2009 373.01
Sewers, Minn. Statutes 2009 444.075
Shoreland development, model ordinances, costs, Minn. Statutes 2009 103F.215
Social Security, employer contributions, Minn. Statutes 2009 355.03
Soil and water conservation districts, Minn. Statutes 2009 103C.331
Solid waste management, Minn. Statutes 2009 400.08, 400.11
Special assessors, salary reimbursement, Minn. Statutes 2009 270C.96
Special laws superseded, Minn. Statutes 2009 275.092
Special levies, Minn. Statutes 2009 6.57, 144F.01, 275.70
Specific counties, see specific entries under this topic
State general tax, apportionment and levy, Minn. Statutes 2009 275.025
Storm water control systems, Minn. Statutes 2009 444.075
Subordinate service districts, Minn. Statutes 2009 375B.03, 375B.09
Surveys to restore United States survey corners, Minn. Statutes 2009 381.12
Tax examiners, compensation and salaries, Minn. Statutes 2009 274.10
Tax notices, Minn. Statutes 2009 275.065, 279.09, 385.40
Tort judgments, payment, Minn. Statutes 2009 466.09
Unemployment insurance, Minn. Statutes 2009 268.052
Uniform rates, subordinate service districts, exception, Minn. Statutes 2009 375B.03
Unorganized territories, road district assessors, appointment, Minn. Statutes 2009 375.23
Unpaid taxes, searches for, Minn. Statutes 2009 384.19, 385.42
Voting machines and systems, Minn. Statutes 2009 206.59
War memorial buildings, Minn. Statutes 2009 373.053
Wastewater treatment, Minn. Statutes 2009 473.521
Wastewater treatment facilities, Minn. Statutes 2009 444.075
Water services facilities of private vendors, Minn. Statutes 2009 272.02, 471A.03, 471A.05
Water supply, Minn. Statutes 2009 444.075
Watershed districts, Minn. Statutes 2009 103B.241, 103D.915, 444.075
Watershed management, Minn. Statutes 2009 103B.245
Weed control, prorated expenses, Minn. Statutes 2009 375.30
Wind energy conversion lands, valuation, Minn. Statutes 2009 272.02
County agricultural societies, Minn. Statutes 2009 38.27
County historical societies, Minn. Statutes 2009 138.053
Credits
Border city zones, Minn. Statutes 2009 469.170, 469.171, 469.1734
Bovine tuberculosis modified accredited zone, Minn. Statutes 2009 273.113, 273.1393
Conservation tax credit, see same under this topic
Defined as tax refunds, Minn. Statutes 2009 270A.03
Disaster credit, see Natural disasters or emergencies, damage caused by under this topic
Disparity reduction credit, Minn. Statutes 2009 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 2009 462C.05
Market value homestead credits, Minn. Statutes 2009 273.1384
Metropolitan agricultural preserve reduction credit, Minn. Statutes 2009 273.1392, 273.1393
MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20
Net property taxes, order of priority, Minn. Statutes 2009 273.1393
Payments by Revenue Department, effect, Minn. Statutes 2009 270A.07
Power line credit, see same under this topic
Property tax statements, Minn. Statutes 2009 276.04
Refundable tax credits, Minn. Statutes 2009 13.46, 270B.14
Renters credit, see same under this topic
Residential energy conservation measures, Commerce Department, duties, Minn. Statutes 2009 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 2009 275.065 to 275.067
Crow Wing County
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Dakota County, assessment review
Transfer of duties from local to county board, Minn. Statutes 2009 383D.73
Damages, delinquent taxes, conveyance violations, Minn. Statutes 2009 272.12
Deephaven, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Defenses or objections
Jurisdiction, Tax Court, Minn. Statutes 2009 271.06, 271.09
Petitions for
Answers, Minn. Statutes 2009 279.15
Appeal deadline for exempt status, classification, or valuation changes, Minn. Statutes 2009 278.01
Contents, Minn. Statutes 2009 278.02
County assessors, duties, Minn. Statutes 2009 278.01, 278.05
Delinquent taxes, Minn. Statutes 2009 278.06, 278.13
Discovery, Minn. Statutes 2009 278.05
Dismissal, Minn. Statutes 2009 278.03, 278.05
Evidence, Minn. Statutes 2009 278.05
Filing, Minn. Statutes 2009 278.01, 278.03, 279.15
Full payment of tax, effect, Minn. Statutes 2009 278.11
Judgments, see same under this topic
Manufactured homes, assessments, Minn. Statutes 2009 273.125
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Multiple parcels, Minn. Statutes 2009 278.02
Net tax capacity, orders or judgments not barred, Minn. Statutes 2009 270C.928
Notice requirements, Minn. Statutes 2009 273.125, 278.03
Petitioners, Minn. Statutes 2009 278.01, 278.03, 278.05
Proof of service, Minn. Statutes 2009 278.01
Receipts, filing, Minn. Statutes 2009 278.03
Reduction of valuation, offers, Minn. Statutes 2009 278.05
Reinstatement, Minn. Statutes 2009 278.03
Rural and urban service districts, validity, Minn. Statutes 2009 272.67
Sustained, discharge of parcel, Minn. Statutes 2009 279.18
Trials, Minn. Statutes 2009 278.05
Validity, determination, Minn. Statutes 2009 278.01
Deferrals
Abatement authority, generally, Minn. Statutes 2009 469.1813
Senior citizens, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Deferred compensation plans, levies for, Minn. Statutes 2009 356.24
Definitions
Adoption of budget and tax levies, Minn. Statutes 2009 275.065
Classification of property, Minn. Statutes 2009 273.13
Economic development, Minn. Statutes 2009 469.1812
Education Code, Minn. Statutes 2009 120A.05
Generally, Minn. Statutes 2009 272.03
Internal Revenue Code, Minn. Statutes 2009 273.105
Levies for collection or payment, Minn. Statutes 2009 277.21
Levy limits, Minn. Statutes 2009 275.70
Market value, Minn. Statutes 2009 273.032
Maximum effort school aid law, Minn. Statutes 2009 126C.63
Metropolitan Council, Minn. Statutes 2009 473.249
Metropolitan Mosquito Control Commission, Minn. Statutes 2009 473.711
Metropolitan Revenue Distribution Act, Minn. Statutes 2009 473F.02
MFIP, Minn. Statutes 2009 256J.08
Mill rate levy limits, Minn. Statutes 2009 275.011
Property Tax Refund Act, Minn. Statutes 2009 290A.03 to 290A.05
Revenue Department, Minn. Statutes 2009 270C.01
Revenue Recapture Act, Minn. Statutes 2009 270A.03
Special taxing districts, Minn. Statutes 2009 275.066
Tax-forfeited lands, Minn. Statutes 2009 282.251
Tax rates, terminology, Minn. Statutes 2009 273.1102
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01
Delinquent personal property taxes
Amount, Minn. Statutes 2009 277.01
Cancellation, Minn. Statutes 2009 272.24, 277.24
Collection, see same under this topic
Confession of judgment, Minn. Statutes 2009 277.23
County treasurers, duties, Minn. Statutes 2009 277.17, 277.24
Generally, Minn. Statutes 2009 277.21
Interest, Minn. Statutes 2009 277.15, 277.17
Judgments, see same under this topic
Leased real property, improvements, Minn. Statutes 2009 279.01
Levies, Minn. Statutes 2009 277.17, 277.20, 277.21
Liens, see Tax liens under this topic
Manufactured homes, Minn. Statutes 2009 273.125, 277.01, 277.17
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 274.12
Payment, see same under this topic
Penalties (monetary), see same under this topic
Records, disposition by court administrators, Minn. Statutes 2009 485.23
Tax-exempt business property, Minn. Statutes 2009 277.01
Tax notices, Minn. Statutes 2009 277.17, 277.21, 277.23
When delinquent, Minn. Statutes 2009 277.01
Delinquent taxes
Answers, Minn. Statutes 2009 279.15, 279.17
Cancellation, tax-forfeited lands, Minn. Statutes 2009 282.07
Certificates and certification, Minn. Statutes 2009 272.12, 272.162
Claims, revenue recapture, priority, Minn. Statutes 2009 270A.10
Collection, Minn. Statutes 2009 274.12, 280.38
Confession of judgment, Minn. Statutes 2009 277.23
Confiscation of property, Minn. Statutes 2009 277.21
Conflict of laws, Minn. Statutes 2009 279.04
Costs, distribution, Minn. Statutes 2009 276.131
Counties, see same under this topic
Damages, conveyance violations, Minn. Statutes 2009 272.12
Defects, jurisdiction, Minn. Statutes 2009 279.14
Defenses or objections, petitions for, see same under this topic
Definitions, Minn. Statutes 2009 282.251
Delinquencies prior to 1942, Minn. Statutes 2009 279.32
Due dates, Minn. Statutes 2009 279.01
Former state lands, sale, see under TAX-FORFEITED LAND
Generally, Minn. Statutes 2009 279.001 to 279.37
Hazardous buildings, auction proceeds, application to taxes, Minn. Statutes 2009 463.22
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2009 290A.15
Judgments, see same under this topic
Liability, omitted penalties, Minn. Statutes 2009 279.02
Liens, see Tax liens under this topic
Manufactured homes, Minn. Statutes 2009 47.209, 273.125, 277.01, 277.17
Monetary penalties, see Penalties (monetary) under this topic
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 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 2009 279.001
Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2009 277.21
Publication of notice and list, Minn. Statutes 2009 279.09
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Records, disposition by court administrators, Minn. Statutes 2009 485.23
Refunds, erroneous payments, Minn. Statutes 2009 272.12
Reinstatement, Minn. Statutes 2009 280.385
Revenues, distribution formula, Minn. Statutes 2009 276.10
Senior citizens' deferrals, Minn. Statutes 2009 290B.07
Sustainable forest incentive program, removal of enrolled lands, Minn. Statutes 2009 290C.09
Targeted community revitalization programs, hazardous property penalty, Minn. Statutes 2009 469.206
Tax-exempt business property, Minn. Statutes 2009 277.01
Tax-exempt lands, cancellation, Minn. Statutes 2009 279.33, 279.34
Tax increment financing districts, Minn. Statutes 2009 469.176
Tax judgment sales, Minn. Statutes 2009 277.21
Tax liability, standing timber, cutting notices, violations, Minn. Statutes 2009 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 2009 272.41, 272.42
Towns, see same under this topic
When delinquent, Minn. Statutes 2009 277.01
Descriptions of property
Irregular tracts, auditor's plats, validity, Minn. Statutes 2009 272.19
Destroyed property, see Natural disasters or emergencies, damage caused by under this topic
Disaster credit, see Natural disasters or emergencies, damage caused by under this topic
Disaster relief, see Natural disasters or emergencies, damage caused by under this topic
Discovery, omitted property, Minn. Statutes 2009 273.65
Disparity reduction aid
Generally, Minn. Statutes 2009 273.1398
Tax statements, Minn. Statutes 2009 276.04
Disparity reduction credit, Minn. Statutes 2009 273.1321, 273.1398
Duluth Seaway Port Authority, Minn. Statutes 2009 469.053
Duluth Transit Authority
Certification, Minn. Statutes 2009 275.067
City council, duties, Minn. Statutes 2009 458A.31
Commission property, exemption, Minn. Statutes 2009 458A.30
East Lake County Medical Clinic District
Certification, Minn. Statutes 2009 275.067
Defined as special taxing district, Minn. Statutes 2009 275.066
Notice, Minn. Statutes 2009 275.065
Economic development authorities
Bond issuance, Minn. Statutes 2009 469.102
Certification, Minn. Statutes 2009 275.067
Concessions (businesses), exemption, Minn. Statutes 2009 272.01
Levies, Minn. Statutes 2009 469.100
Levies by cities, Minn. Statutes 2009 469.107
Notice, Minn. Statutes 2009 275.065
Reverse referendum, Minn. Statutes 2009 469.107
Education funding
Counties, see same under this topic
School districts, see same under this topic
Electric general facilities, exemptions, Minn. Statutes 2009 272.02
Emergency medical services districts, generally, Minn. Statutes 2009 144F.01, 275.066
Eminent domain proceedings, payment of taxes, Minn. Statutes 2009 117.135
Enforcement of law
Delinquent taxes, tax liens, Minn. Statutes 2009 277.20
Homestead benefits improperly allowed, Minn. Statutes 2009 273.124
Railroad company lands or land stock, Minn. Statutes 2009 272.21, 272.23
Severed interests, Minn. Statutes 2009 272.04
Severed mineral interests, Minn. Statutes 2009 272.04
Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651
Enterprise zones, credits
Appropriations for, Minn. Statutes 2009 469.169, 469.171
Border city zones, Minn. Statutes 2009 469.170, 469.171
Certification and payment, Minn. Statutes 2009 273.1392
Employment property, Minn. Statutes 2009 273.13, 469.170, 469.171
Generally, Minn. Statutes 2009 469.169
Net property taxes, calculation, Minn. Statutes 2009 273.1393
Property tax statements, Minn. Statutes 2009 276.04
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Equalization studies, Metropolitan Council, duties, Minn. Statutes 2009 473.244
Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2009 277.17
Evasion, Minn. Statutes 2009 289A.63
Evidence
Assessors' findings, correctness, Minn. Statutes 2009 270C.924
Judgments, regularity and validity, Minn. Statutes 2009 279.16
Tax lists, Minn. Statutes 2009 279.19
Examiners, omitted or undervalued property, duties, Minn. Statutes 2009 274.10
Excelsior, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Excess levies
Adjustments by county auditors, Minn. Statutes 2009 275.16
Contracts resulting in, void, Minn. Statutes 2009 275.27
Counties, injunctions, Minn. Statutes 2009 275.26
Generally, Minn. Statutes 2009 275.065, 275.71
Levy limits, see same under this topic
Reduced net tax capacity, Minn. Statutes 2009 275.48
Specific taxing authorities, see specific entries under this topic
Exemptions
Agricultural machinery and equipment, Minn. Statutes 2009 168.012
Agricultural processing facilities, Minn. Statutes 2009 469.1811
Airports and landing fields, Minn. Statutes 2009 360.035
Auxiliary forests, Minn. Statutes 2009 88.47
Baseball park (major league), Minn. Statutes 2009 473.753
Bloomington Port Authority, Minn. Statutes 2009 469.071
Border city development zones, Minn. Statutes 2009 272.0212, 469.1732, 469.1734
Camp meeting associations, Minn. Statutes 2009 315.42
Cemeteries, Minn. Const. art 10 s 1, Minn. Statutes 2009 272.02, 306.14
Children's homes, Minn. Statutes 2009 317A.907
Community health services, county taxes, Minn. Statutes 2009 145A.131
Concessions (businesses), Minn. Statutes 2009 272.01
Constitutional exemptions, Minn. Const. art 10 s 1
County cemeteries, Minn. Const. art 10 s 1
Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80
Duluth Transit Authority, Minn. Statutes 2009 458A.30
Economic development authorities, Minn. Statutes 2009 469.101
Generally, Minn. Statutes 2009 272.02
Goose management lands, Minn. Statutes 2009 97A.061
Great Lakes Commission, Minn. Statutes 2009 1.21
Hangers, Minn. Statutes 2009 272.01
Health Coverage Reinsurance Association, Minn. Statutes 2009 62L.13
Higher Education Facilities Authority projects, Minn. Statutes 2009 136A.39
Hospital districts, Minn. Statutes 2009 447.31
Hospitals, Minn. Const. art 10 s 1
Housing and redevelopment authorities, Minn. Statutes 2009 272.026, 469.012
Housing Finance Agency, Minn. Statutes 2009 462A.19
Housing projects, Minn. Statutes 2009 469.012
Indian reservations, housing projects, Minn. Statutes 2009 272.02, 469.040
Industrial development districts, Minn. Statutes 2009 469.155
Intermediate airports, metropolitan area, Minn. Statutes 2009 473.625
Intermediate School District 287 (Hennepin County), Minn. Statutes 2009 136D.23
Intermediate School District 916 (Northeast Metro), Minn. Statutes 2009 136D.74
Intermediate School District 917 (Dakota County), Minn. Statutes 2009 136D.83
International economic development zone, Minn. Statutes 2009 272.02, 469.324
Job opportunity building zones, Minn. Statutes 2009 272.02, 469.315, 469.319
Lake Superior Center Authority, Minn. Statutes 2009 85B.07
Leased seasonal residential recreational property, Minn. Statutes 2009 272.0213
Listing, valuation, and assessment, Minn. Statutes 2009 273.18
Met Center, Minn. Statutes 2009 473.556
Metrodome, Minn. Statutes 2009 473.556
Metropolitan Airports Commission, Minn. Statutes 2009 473.608
Metropolitan Council, Minn. Statutes 2009 473.448, 473.545
Metropolitan Sports Facilities Commission, Minn. Statutes 2009 473.556
Minnesota Comprehensive Health Association, Minn. Statutes 2009 62E.10, 272.02
Minnesota Risk Adjustment Association, Minn. Statutes 2009 62Q.03
Modular homes, models, Minn. Statutes 2009 272.02
Municipal airports, Minn. Statutes 2009 272.01
Municipal parking facilities, Minn. Statutes 2009 459.14
Pollution Control Agency property, Minn. Statutes 2009 115A.06
Private cemeteries, Minn. Statutes 2009 306.88, 307.09
Private child-caring and child-placing agencies, Minn. Statutes 2009 317A.907
Public housing agency property, Minn. Statutes 2009 272.026
Redevelopment projects, partial exemption, Minn. Statutes 2009 469.043
Regional railroad authorities, Minn. Statutes 2009 398A.05
Religious corporations, Minn. Statutes 2009 317A.909
Reservations (lands), Minn. Statutes 2009 272.01
Rural Finance Authority, Minn. Statutes 2009 41B.20
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2009 458A.09
Saint Louis County, school district property leased by nonprofit organizations, Minn. Statutes 2009 383C.48
Service cooperatives (SCs), Minn. Statutes 2009 123A.21
Solid waste management districts, Minn. Statutes 2009 115A.69
State property, master lease program, Minn. Statutes 2009 16A.85
Statements of exemption, filing, Minn. Statutes 2009 272.025
Sunday school assemblies, Minn. Statutes 2009 315.42
Target Center, Minn. Statutes 2009 473.556
Town cemeteries, Minn. Const. art 10 s 1
Vocational education cooperative centers, Minn. Statutes 2009 123A.22
Volunteer fire departments, property, Minn. Statutes 2009 272.021
Waste management purposes, Minn. Statutes 2009 115A.06
Water and sewer commissions, nonmetropolitan counties, Minn. Statutes 2009 116A.25
Water services facilities of private vendors, Minn. Statutes 2009 471A.03, 471A.05
Western Lake Superior Sanitary District, Minn. Statutes 2009 458D.23
Wetlands, Minn. Statutes 2009 275.295
Workers' Compensation Reinsurance Association, Minn. Statutes 2009 79.34
Fairmont, police relief association, levy reductions, Minn. Statutes 2009 69.77
Family farm corporations, Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Federal land occupants, right to tax, Minn. Statutes 2009 1.042
Fergus Falls historical zone, exemption, Minn. Statutes 2009 272.02
Financial institutions, Minn. Statutes 2009 272.01
Fines, collection, Minn. Statutes 2009 276.02
First class cities
Art or craft schools, Minn. Statutes 2009 450.25
City hospitals, operating costs, Minn. Statutes 2009 447.10
Docks, piers, and wharves, bond payments, Minn. Statutes 2009 458.37
Eminent domain, harbors and ports, Minn. Statutes 2009 458.24
Land exempt from park assessments, acquisition, Minn. Statutes 2009 465.16
Levees, bond payments, Minn. Statutes 2009 458.34
Levy limits, exemption, general obligation bonds, payment, Minn. Statutes 2009 475.74
Local social services agency expenses, Minn. Statutes 2009 393.08
Museums, Minn. Statutes 2009 450.25
Playgrounds, Minn. Statutes 2009 450.31, 450.32
Quarries, bond payments, Minn. Statutes 2009 458.37
Recreational facilities, Minn. Statutes 2009 450.31, 450.32
Reduction or abatement, Minn. Statutes 2009 375.192
Flight property taxes, see FLIGHT PROPERTY TAXES
Flood loss aid, 2002 floods, Minn. Statutes 2009 273.1386
Floodwood Area Ambulance District, Minn. Statutes 2009 275.065 to 275.067
Foreclosed or abandoned properties
Special levies for maintenance of, Minn. Statutes 2009 275.74
Forests, constitutional limitation, Minn. Const. art 10 s 2
Forfeitures, collection, Minn. Statutes 2009 276.02
Forms, delinquent taxes, lists and notices
Affidavits of mailing, Minn. Statutes 2009 279.131
Affidavits of publication, Minn. Statutes 2009 279.13
Confessions of judgment, Minn. Statutes 2009 279.37
Designation of publishing newspapers, Minn. Statutes 2009 279.08
Real estate tax judgment book, entries, Minn. Statutes 2009 279.16
Verification, Minn. Statutes 2009 279.05, 279.06
Fourth class cities
Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 449.14
General fund purposes, Minn. Statutes 2009 426.04
Interest on gifts, Minn. Statutes 2009 465.05
Musical entertainment, Minn. Statutes 2009 449.06
Parking facilities, Minn. Statutes 2009 459.14
Fraternal benefit societies, Minn. Statutes 2009 64B.24
Giants Ridge Recreation Area
Residential property, tax refunds, ineligibility, Minn. Statutes 2009 298.22
Golf courses, Open Space Property Tax Law, Minn. Statutes 2009 273.112
Green Acres tax law, Minn. Statutes 2009 273.1108, 273.111
Greenhouses, Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Greenwood, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Grievances, see Defenses or objections, petitions for under this topic
Gross property taxes
Certain increases, additional refunds, Minn. Statutes 2009 290A.04
Credits, total not to exceed, Minn. Statutes 2009 273.1393
Gross tax capacity
Formula, Minn. Statutes 2009 273.13
Generally, Minn. Statutes 2009 275.08
Ground lease payments, property taxes payable, Minn. Statutes 2009 290A.03
Hennepin County
Budget appropriations, Minn. Statutes 2009 383B.114
Building and maintenance fund, Minn. Statutes 2009 383B.152
County operating and capital budgets, Minn. Statutes 2009 383B.112
Hennepin County Library, Minn. Statutes 2009 383B.237, 383B.245
Hennepin County Medical Building, Minn. Statutes 2009 383B.218
Minneapolis Employees Retirement Fund, Minn. Statutes 2009 256D.21, 422A.01, 422A.101
Municipal Building Commission, Minn. Statutes 2009 383B.754
Park district, Minn. Statutes 2009 383B.73
Tax anticipation certificates, Minn. Statutes 2009 383B.117
Tax lists, certification, Minn. Statutes 2009 383B.203
Home rule charter cities
Capital equipment, Minn. Statutes 2009 410.32
Charter commission expenses, Minn. Statutes 2009 410.06
Charter provisions, mill rate levy limits, Minn. Statutes 2009 275.011
General fund purposes, Minn. Statutes 2009 426.04
Musical entertainment, Minn. Statutes 2009 449.06
Tax anticipation certificates, Minn. Statutes 2009 410.325
Homeowner refunds
Applicants, information about, disclosure, Minn. Statutes 2009 270B.12
Homesteads, see Property taxes under HOMESTEADS
Hospital authorities, Minn. Statutes 2009 144.581
Hospital districts
Ambulance services, Minn. Statutes 2009 471.476
Bonds, Minn. Statutes 2009 447.35
Certificates of indebtedness, payment, Minn. Statutes 2009 447.345
Certification, Minn. Statutes 2009 275.067
Detachment of territory, Minn. Statutes 2009 447.38
Exemptions, Minn. Statutes 2009 447.31
Generally, Minn. Statutes 2009 447.33, 447.34
Notice, Minn. Statutes 2009 275.065
Hospitals, exemption, Minn. Const. art 10 s 1
Housing and redevelopment authorities
Certification, Minn. Statutes 2009 275.067
Exemption agreements, Minn. Statutes 2009 469.012
Exemptions, Minn. Statutes 2009 272.02, 272.026, 272.06
Notice, Minn. Statutes 2009 275.065
Payments in lieu of taxes, Minn. Statutes 2009 469.042
Redevelopment areas, Minn. Statutes 2009 469.033
Housing Finance Agency, exemptions, Minn. Statutes 2009 462A.19
Housing improvement areas
Special service districts, levy limits, exemption, Minn. Statutes 2009 428A.14
Housing projects, exemption, Minn. Statutes 2009 469.012
Housing rehabilitation
Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80
Housing with services establishments, elderly assisted living facility property, exemption, Minn. Statutes 2009 272.02
Imposition of tax, see Taxable property under this topic
In lieu taxes, cooperative power associations, Minn. Statutes 2009 273.41
Increases, phasing in, abatement authority, Minn. Statutes 2009 469.1813
Independent School District 625 (Saint Paul)
Desegregation levy, Minn. Statutes 2009 126C.43
Joint property tax advisory committee, Minn. Statutes 2009 383A.75
Retirees' health benefits, Minn. Statutes 2009 126C.41
Saint Paul Teachers Retirement Fund Association contributions, Minn. Statutes 2009 126C.41
Independent School District 709 (Duluth)
Desegregation levy, Minn. Statutes 2009 126C.43
Indian reservations, housing projects, exemptions, Minn. Statutes 2009 272.02, 469.040
Industrial development districts, Minn. Statutes 2009 272.02, 469.155
Injunctions
Delinquent taxes, Minn. Statutes 2009 277.21
Excess levies, Minn. Statutes 2009 275.26
Interest
Abatement, reductions, or refunds, orders, Minn. Statutes 2009 270C.86
Abatement authority, generally, Minn. Statutes 2009 469.1813
Collection, Minn. Statutes 2009 276.02
Defined as taxes, Minn. Statutes 2009 272.58
Delinquent personal property taxes, Minn. Statutes 2009 277.15, 277.17
Delinquent taxes
Composite judgments, Minn. Statutes 2009 279.03, 279.37
Confessions of judgment, Minn. Statutes 2009 279.37
Generally, Minn. Statutes 2009 279.03
Judgments, Minn. Statutes 2009 279.18
Prevailing law, Minn. Statutes 2009 279.04
Reinvestment, Minn. Statutes 2009 280.385
Tax list, omitted parcels, Minn. Statutes 2009 281.37
Waivers, Minn. Statutes 2009 279.37
Watershed district charges and rates, Minn. Statutes 2009 444.075
Distribution, Minn. Statutes 2009 276.131
Excessive claims, Minn. Statutes 2009 289A.55
Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 290A.25
Judgments for defenses or objections, Minn. Statutes 2009 278.08, 278.10
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02
Refunds, Minn. Statutes 2009 289A.56
Revenues, distribution, Minn. Statutes 2009 276.11, 276.111
Unpaid taxes, Minn. Statutes 2009 272.08
Intermediate School District 287 (Hennepin County)
Bond payments, Minn. Statutes 2009 136D.281
Exemptions, Minn. Statutes 2009 136D.23
Intermediate School District 916 (Northeast Metro)
Bond payments, Minn. Statutes 2009 136D.741
Exemptions, Minn. Statutes 2009 136D.74
Intermediate School District 917 (Dakota County)
Bond payments, Minn. Statutes 2009 136D.88
Exemptions, Minn. Statutes 2009 136D.83
International economic development zone
Exemptions, Minn. Statutes 2009 272.02, 469.324
Repayment obligation, Minn. Statutes 2009 469.328
Iron Range cities
Semitaconite tax revenues, distribution, effect, Minn. Statutes 2009 298.39
Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2009 298.28
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75
Iron Range counties
Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2009 298.28
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Iron Range school districts
Certificates of indebtedness, Minn. Statutes 2009 471.75
Semitaconite tax revenues, distribution, effect, Minn. Statutes 2009 298.39
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75
Iron Range towns
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75
Itasca County
Juvenile detention center, Minn. Statutes 2009 383C.42
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Job opportunity building zones, exemptions, Minn. Statutes 2009 272.02
Judgments
Appeals, Minn. Statutes 2009 279.21
Applications for, Minn. Statutes 2009 279.19
Cancellation, Minn. Statutes 2009 279.33, 279.34
Certified copies, Minn. Statutes 2009 279.23
Conclusiveness, Minn. Statutes 2009 279.14
Contents, Minn. Statutes 2009 279.18
Costs and disbursements, Minn. Statutes 2009 279.18
County auditors, duties, Minn. Statutes 2009 279.34, 279.37
County boards, duties, Minn. Statutes 2009 279.34, 279.37
Court administrators, duties, Minn. Statutes 2009 279.16, 279.20
Defenses or objections, Minn. Statutes 2009 278.05 to 278.10, 278.12, 278.13
Delinquent personal property taxes, Minn. Statutes 2009 277.14 to 277.16, 277.20, 277.21
Delinquent taxes
Delinquencies prior to 1942, Minn. Statutes 2009 279.32
Generally, Minn. Statutes 2009 279.19
Lands erroneously returned as improved, reinstated taxes, Minn. Statutes 2009 283.11
Property tax statements, failure to mail, effect, Minn. Statutes 2009 276.04
Towns require certification of payment for permit applications, Minn. Statutes 2009 366.12
Vacating judgment, Minn. Statutes 2009 279.22
Entry, Minn. Statutes 2009 279.16
Form, Minn. Statutes 2009 279.16, 279.18
Interest, Minn. Statutes 2009 279.18
Judgments in rem, Minn. Statutes 2009 279.37
Lawsuits and trials, Minn. Statutes 2009 279.17
Net tax capacity, not bar to defense, Minn. Statutes 2009 270C.928
Regularity and validity, Minn. Statutes 2009 279.091, 279.16
Satisfaction, Minn. Statutes 2009 279.37
Tax liens, Minn. Statutes 2009 272.43
Vacating, Minn. Statutes 2009 279.22, 279.25
Void assessments or levies, Minn. Statutes 2009 283.05
Voiding, Minn. Statutes 2009 279.14, 279.34
Jurisdiction
Delinquent taxes, defects, Minn. Statutes 2009 279.14
Small Claims Division, Minn. Statutes 2009 271.21
Tax Court, generally, Minn. Statutes 2009 271.01
Kittson County, flood loss aid, Minn. Statutes 2009 273.1383
Koochiching County
Juvenile detention center, Minn. Statutes 2009 383C.42
Voyageurs National Park, reimbursement for lost taxes, Minn. Statutes 2009 84B.07, 84B.09
Lake conservation districts, Minn. Statutes 2009 103B.691
Lake County
East Lake County Medical Clinic District, Minn. Statutes 2009 275.065 to 275.067
Juvenile detention center, Minn. Statutes 2009 383C.42
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Lake improvement districts
Financing, Minn. Statutes 2009 103B.555
Levies for, tax notices, contents, Minn. Statutes 2009 275.065, 276.04
Operating costs, Minn. Statutes 2009 275.70
State aid for lake improvements, Minn. Statutes 2009 103F.805
Water surface use ordinance, Minn. Statutes 2009 86B.205
Lands erroneously returned as improved
Tax-forfeited land sales, Minn. Statutes 2009 283.09, 283.11
Lawsuits
Attorney general, duties, Minn. Statutes 2009 272.58
Collection, Minn. Statutes 2009 272.30, 272.58
Delinquent personal property taxes, Minn. Statutes 2009 277.21
Excess levies, Minn. Statutes 2009 275.26
Judgments, Minn. Statutes 2009 279.17
Occupants, tenants or persons with interest, payments by, recovery, Minn. Statutes 2009 272.45
Revenue distribution, interest due, Minn. Statutes 2009 276.11, 276.111
Venue, Minn. Statutes 2009 289A.63
Leased personal property, lessee/lessor agreements, Minn. Statutes 2009 272.69
Levies, generally
Additional levies, see same under this topic
Census requirements, Minn. Statutes 2009 275.62
Certification requirements, Minn. Statutes 2009 275.065, 275.07
County auditors, duties, Minn. Statutes 2009 275.065
Defined, Minn. Statutes 2009 276A.01, 473F.02
Excess levies, see same under this topic
Failure to certify, Minn. Statutes 2009 275.065
Final levies, adoption requirements, Minn. Statutes 2009 275.065
Limits, see Levy limits under this topic
Market value, Minn. Statutes 2009 275.61
Mill rate levy limits, Minn. Statutes 2009 275.011
Omissions and errors, correction
Excess levies, Minn. Statutes 2009 275.065
Generally, Minn. Statutes 2009 275.075
Special levies, Minn. Statutes 2009 275.70
Township levies, recording errors by county auditors, Minn. Statutes 2009 275.077
Overlapping jurisdictions, procedures, Minn. Statutes 2009 275.065
Presumptions, legality, Minn. Statutes 2009 272.06
Public meetings, Minn. Statutes 2009 275.065
Recertification due to unallotment, Minn. Statutes 2009 275.07
Reductions, Minn. Statutes 2009 275.07
Special laws, Minn. Statutes 2009 275.011, 275.092
Specific amounts, Minn. Statutes 2009 275.01
State levy for bonded debt, Minn. Statutes 2009 275.02
Taxing authorities, duties, Minn. Statutes 2009 275.065
Levies for collection or payment
Generally, Minn. Statutes 2009 277.21
Manufactured homes, Minn. Statutes 2009 277.17, 277.21
Tax liens, enforcement, Minn. Statutes 2009 277.20
Levy aid base, defined, Minn. Statutes 2009 275.70
Levy limits
Adjusted levy limit base, calculation, Minn. Statutes 2009 275.71, 275.74
Adjustments, Minn. Statutes 2009 275.72
Base, calculation, Minn. Statutes 2009 275.71, 275.74
Definitions, Minn. Statutes 2009 275.70
Determination by Revenue Department, Minn. Statutes 2009 275.74
Excess levies, see same under this topic
Generally, Minn. Statutes 2009 275.70 to 275.74
Local governmental units, base calculation, Minn. Statutes 2009 275.71, 275.74
Market value, defined, Minn. Statutes 2009 273.032
Mill rate levy limits, Minn. Statutes 2009 275.011
School districts, community education, Minn. Statutes 2009 124D.20
Specific taxing authorities, see specific entries under this topic
Limited equity cooperatives (apartments), Minn. Statutes 2009 273.11
Local governments
Additional levies, approval by referendum, Minn. Statutes 2009 275.73
Armories, Minn. Statutes 2009 193.145
Certification, Minn. Statutes 2009 275.067
Clean water revolving fund grants, assistance guidelines based on, Minn. Statutes 2009 446A.072
Cooperation and combination plans, effect on tax rates, Minn. Statutes 2009 465.82
Dam safety loan payments, Minn. Statutes 2009 103G.511
Levy limits, Minn. Statutes 2009 275.71, 275.72, 275.74, 471.61
Levy limits, exemption, local government aid reduction offset, Minn. Statutes 2009 275.75
Library construction, Minn. Statutes 2009 134.41
Library services, Minn. Statutes 2009 134.07
Notice, Minn. Statutes 2009 275.065
Park districts, Minn. Statutes 2009 398.16
Proposed levies, reports about, Minn. Statutes 2009 275.74
Public libraries, Minn. Statutes 2009 134.12
Rates, maximum, exceeding, Minn. Statutes 2009 273.1102
Reduction or abatement by county boards, Minn. Statutes 2009 375.192
Special levies
Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.74
Natural disasters, Minn. Statutes 2009 275.74
Tax sharing agreements, major new airport development area, Minn. Statutes 2009 473.64
Tort judgments, payment, Minn. Statutes 2009 466.09
Waste disposal systems, construction, Minn. Statutes 2009 115.46, 115.50
Western Lake Superior Sanitary District payments, Minn. Statutes 2009 458D.11
Local water management, Minn. Statutes 2009 103B.325
Manufactured homes, see Property taxes under MANUFACTURED HOMES
Market value, see specific index headings
Marshall County, flood loss aid, Minn. Statutes 2009 273.1383
Martin County, electric utility peaking facility, exemption, Minn. Statutes 2009 272.02
Meetings
Assessment or equalization, Minn. Statutes 2009 270C.922, 270C.923
Generally, Minn. Statutes 2009 275.065
Net tax capacity, Minn. Statutes 2009 127A.48, 270C.921 to 270C.924, 270C.927
Unmined iron ore, assessments, Minn. Statutes 2009 273.1104
Metropolitan agricultural preserves
Deferred assessments, payment, Minn. Statutes 2009 473H.18
Deferred taxes, Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Generally, Minn. Statutes 2009 473H.10
Metropolitan agricultural preserve reduction credit, Minn. Statutes 2009 273.1392, 273.1393
Tax increment financing, original net tax capacity, certification, Minn. Statutes 2009 469.176, 469.177
Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2009 473H.18
Metropolitan Airports Commission
Additional taxes, Minn. Statutes 2009 473.667
Amount, Minn. Statutes 2009 473.661
Assessment, Minn. Statutes 2009 473.661
Bonds (public debt), Minn. Statutes 2009 473.665
Certification, Minn. Statutes 2009 275.065, 275.067
City airports, conversion to metropolitan airports system, payments, Minn. Statutes 2009 473.621
Collection, Minn. Statutes 2009 473.661
Debt service fund deficiencies, Minn. Statutes 2009 473.667
Emergency management, local organization, Minn. Statutes 2009 12.26
Exemption, Minn. Statutes 2009 473.608
General obligation revenue bonds, Minn. Statutes 2009 473.667
Generally, Minn. Statutes 2009 275.065
Levy limits, Minn. Statutes 2009 473.661, 473.671
Metropolitan area levy, Minn. Statutes 2009 473.672
Metropolitan area
Equalization studies by Metropolitan Council, Minn. Statutes 2009 473.244
Metropolitan area cities
Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87
Rates, Minn. Statutes 2009 473F.08
Metropolitan area counties
Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87
Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2009 473.811
Metropolitan area school districts
Capital improvement programs, Minn. Statutes 2009 473.87
Metropolitan area towns
Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87
Rates, Minn. Statutes 2009 473F.08
Metropolitan Council
Ad valorem levies, Minn. Statutes 2009 473.13
Apportionment, Minn. Statutes 2009 270.12
Bonds, repayment, Minn. Statutes 2009 473.39, 473.436, 473.446
Certificates of indebtedness, repayment, Minn. Statutes 2009 473.39, 473.436, 473.446
Certification, Minn. Statutes 2009 275.065, 275.067, 473.167, 473.249
Exemptions, Minn. Statutes 2009 473.448, 473.545
Generally, Minn. Statutes 2009 275.065, 473.249
Housing and redevelopment projects, funds for, Minn. Statutes 2009 473.201, 473.249
Housing bond credit enhancement program bonds, debt service, Minn. Statutes 2009 473.197
Levy limits, Minn. Statutes 2009 473.249, 473.446
Livable communities demonstration account, funds for, Minn. Statutes 2009 473.253
Loans, repayment, Minn. Statutes 2009 473.436, 473.446
Local housing incentives account, funds for, Minn. Statutes 2009 473.254
Metropolitan livable communities tax base revitalization account, funds for, Minn. Statutes 2009 473.252
Public safety radio communication system, bond payments, Minn. Statutes 2009 403.32
Refunds, outstanding obligations of former transit agencies, Minn. Statutes 2009 473.39, 473.446
Regional recreational open space system, Minn. Statutes 2009 473.325, 473.341
Short-term debt, payment, Minn. Statutes 2009 473.132
Tax base revitalization account, funds for, Minn. Statutes 2009 473.252
Tax rates and dollar amounts, review by metropolitan government commission, Minn. Statutes 2009 473.246
Total market valuation, Minn. Statutes 2009 473.249, 473.252, 473.253
Transit capital improvement program bonds, Minn. Statutes 2009 473.39
Transit tax levies, Minn. Statutes 2009 473.446, 473.4461
Wastewater treatment, Minn. Statutes 2009 473.541, 473.547
Metropolitan Mosquito Control Commission
Certification, Minn. Statutes 2009 275.065, 275.067, 473.711
Generally, Minn. Statutes 2009 275.065, 473.711
Levies, apportionment, Minn. Statutes 2009 270.12
Metropolitan Sports Facilities Commission, exemption, Minn. Statutes 2009 473.556
Military service, homesteads, Minn. Statutes 2009 273.124
Mill rate levy limits, Minn. Statutes 2009 275.011
Mineral lands
Liens, Minn. Statutes 2009 272.31
Severed mineral interests, see same under this topic
Minneapolis
Emergency management, local organization, limitation, Minn. Statutes 2009 12.26
Employees transferred to county, retirement benefits, Minn. Statutes 2009 256D.21
Firefighters relief association, levy reductions, Minn. Statutes 2009 69.77
Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2009 422A.101
Minneapolis Firefighters Relief Association, special fund deficits, Minn. Statutes 2009 423C.06
Minneapolis Police Relief Association, Minn. Statutes 2009 423B.06
Notice, Minn. Statutes 2009 275.065
Police relief association, levy reductions, Minn. Statutes 2009 69.77
Minneapolis-Saint Paul International Airport, Minn. Statutes 2009 473.626, 473.627
Minnesota Comprehensive Health Association
Exemption, Minn. Statutes 2009 62E.10, 272.02
Minnesota Insurance Guaranty Association, Minn. Statutes 2009 60C.17
Minnesota travel information center and safety rest area
Payments to South Dakota, Minn. Statutes 2009 160.281
Minnesota Zoological Garden, bonds, Minn. Statutes 2009 85A.05
Minnetonka, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Minnetonka Beach, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Minnetrista, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Model homes, modular homes, exemption, Minn. Statutes 2009 272.02
Modular homes, model homes, exemption, Minn. Statutes 2009 272.02
Morrison County Rural Development Financing Authority, Minn. Statutes 2009 275.065 to 275.067
Mound, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Mower County, electric utility peaking facility, exemption, Minn. Statutes 2009 272.02
Municipal gas agencies, Minn. Statutes 2009 453A.04
Municipal power agencies, Minn. Statutes 2009 453.54
Natural disasters or emergencies, damage caused by
Disaster credit, Minn. Statutes 2009 273.1392, 273.1393, 276.04
Levies for, Minn. Statutes 2009 275.065, 275.74
Property tax relief
Abatements, county board duties, Minn. Statutes 2009 273.1233
Agricultural homesteads, Minn. Statutes 2009 273.124
Definitions, Minn. Statutes 2009 273.1231
Disaster credit, Minn. Statutes 2009 273.1234, 273.1235
Generally, Minn. Statutes 2009 273.1231 to 273.1235
Reimbursements to taxing jurisdiction, Minn. Statutes 2009 273.1233, 273.1234, 273.1235
Tax assessments, Minn. Statutes 2009 273.1232
Valuation exclusion, Minn. Statutes 2009 273.11
Net property taxes
Calculation, credits, order of priority, Minn. Statutes 2009 273.1393
County treasurer, duties, Minn. Statutes 2009 290A.03
Exclusions, Minn. Statutes 2009 290A.03
Net tax capacity
Appeals, Minn. Statutes 2009 270C.924 to 270C.928, 272.161
Changes, county assessors, duties, Minn. Statutes 2009 273.061
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
Defenses, orders or judgments not barred, Minn. Statutes 2009 270C.928
Definitions, Minn. Statutes 2009 273.13, 276A.01, 473F.02
Determination, Minn. Statutes 2009 270C.928, 272.16 to 272.162
Hearings, see same under this topic
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124
Local assessors' findings, prima facie correct, Minn. Statutes 2009 270C.924
Metropolitan area, Minn. Statutes 2009 473F.001 to 473F.13
Multiple dwellings owned by charitable corporations or cooperative associations, Minn. Statutes 2009 273.124
Orders, Minn. Statutes 2009 270C.924 to 270C.928
Powerline credit, effect, Minn. Statutes 2009 273.425
Redevelopment projects, Minn. Statutes 2009 469.042
Reduction, undervalued or erroneously classified property, Minn. Statutes 2009 273.02
School districts, see same under this topic
Taconite assistance areas, Minn. Statutes 2009 276A.01 to 276A.09
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Nongame wildlife checkoff, Minn. Statutes 2009 290.431
Norman County, flood loss aid, Minn. Statutes 2009 273.1383
Notations, electronic, Minn. Statutes 2009 272.122
Notices about, see Tax notices under this topic
Nurseries, Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Nursing homes, treatment
Exemption, Minn. Statutes 2009 272.02
Medical assistance rate determination, Minn. Statutes 2009 256B.431
Oil and gas lands, ownership separate from surface lands, Minn. Statutes 2009 272.04
Open Space Property Tax Law
Generally, Minn. Statutes 2009 273.112
Qualifying property, Minn. Statutes 2009 469.176, 469.177
Orders
Generally, Minn. Statutes 2009 270C.86
Net tax capacity, Minn. Statutes 2009 270C.924 to 270C.928
Signatures, Minn. Statutes 2009 270C.88
Writing, Minn. Statutes 2009 270C.88
Orono, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Overpayment of refunds
Interest, Minn. Statutes 2009 278.08
Petitions for defenses or objections, judgments, Minn. Statutes 2009 278.12
Overpayment of taxes
Date of occurrence, Minn. Statutes 2009 278.08
Exception, Minn. Statutes 2009 276.19
Interest judgments, Minn. Statutes 2009 278.08, 278.10
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Notice, Minn. Statutes 2009 276.19
Refunds, Minn. Statutes 2009 278.08, 278.12, 278.14
Park districts, Minn. Statutes 2009 275.065, 275.067
Park Rapids, wastewater treatment facility, exemption, Minn. Statutes 2009 272.02
Park trailers, Minn. Statutes 2009 168.012, 290A.03
Payment
Abstracts, Minn. Statutes 2009 276.09
Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Appeals, Minn. Statutes 2009 271.09
Apportionment, Minn. Statutes 2009 279.37
Before judgment, Minn. Statutes 2009 279.25
Before tax-forfeited land sales, Minn. Statutes 2009 272.68, 283.01
Certificates of payment in lieu of refund, use, Minn. Statutes 2009 278.12
Conflict of laws, Minn. Statutes 2009 279.04
Congressional medal of honor recipients, payment by state, Minn. Statutes 2009 273.118
Cooperative power associations, payments in lieu of, Minn. Statutes 2009 273.41
Credit card transactions, Minn. Statutes 2009 276.02
Credits, see same under this topic
Default, Minn. Statutes 2009 279.37
Defined as lawful purpose, Minn. Statutes 2009 349.12
Delinquent personal property taxes, Minn. Statutes 2009 277.01, 277.16, 277.17, 277.21 to 277.23
Delinquent taxes
Before judgment, Minn. Statutes 2009 278.06
Conveyances, Minn. Statutes 2009 272.12, 272.14
Inverse order, Minn. Statutes 2009 280.39
Method of payment, Minn. Statutes 2009 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 2009 290B.04, 290B.07, 290B.09
Towns, payment certification required for permit applications, Minn. Statutes 2009 366.125
Dishonored checks, charges, Minn. Statutes 2009 276.02
Divided parcels, requirement for conveyance, Minn. Statutes 2009 272.121
Down payment, Minn. Statutes 2009 279.37
Due date, Minn. Statutes 2009 279.01
Due dates, Minn. Statutes 2009 277.01
Economic development property subject to tax abatement, Minn. Statutes 2009 469.1815
Eminent domain proceedings, Minn. Statutes 2009 117.135
Enterprise zones, ineligible businesses, recapture of reductions, Minn. Statutes 2009 469.171
Extended due dates, Minn. Statutes 2009 279.01
Failure to pay, penalties, Minn. Statutes 2009 289A.60, 289A.63
Forms of payment, Minn. Statutes 2009 276.02
Housing and redevelopment authorities, payments in lieu of taxes, Minn. Statutes 2009 272.68
Installment payments, Minn. Statutes 2009 279.01, 279.37
Installment payments, manufactured homes, Minn. Statutes 2009 273.125
Leased personal property, lessee/lessor agreements, Minn. Statutes 2009 272.69
Levies, Minn. Statutes 2009 277.17, 277.20, 277.21
Lienholders, payments by, added to lien, Minn. Statutes 2009 272.44
Manufactured homes, Minn. Statutes 2009 273.125
Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2009 160.281
Mortgagees, payments by, notice, Minn. Statutes 2009 272.435
Occupants, tenants or persons with interest, payments by, Minn. Statutes 2009 272.45
Orders, Minn. Statutes 2009 276.08
Overpayment of taxes, see same under this topic
Partial payments, affidavits, Minn. Statutes 2009 279.01
Pending petitions for defenses or objections, Minn. Statutes 2009 278.03, 278.11
Property taxes payable, Minn. Statutes 2009 290A.03
Real property acquired by state or local governments, Minn. Statutes 2009 272.68
Receipts (documents), Minn. Statutes 2009 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 2009 272.38 to 272.40
State lands, canceled sales, Minn. Statutes 2009 92.72
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01
Taxes paid twice, refunds, Minn. Statutes 2009 283.06
Timely payments, mailing, Minn. Statutes 2009 276.017
Timely payments, mailing requirements, Minn. Statutes 2009 276.017
Undivided interest in property, Minn. Statutes 2009 276.07
U.S. Postal Service postmark, proof of timely payment, Minn. Statutes 2009 276.017
Vendors of conveyances, payments by, notice, Minn. Statutes 2009 272.435
Penalties (monetary)
Abatement, Minn. Statutes 2009 270C.86, 279.01
Abatement authority, generally, Minn. Statutes 2009 469.1813
Accrual, Minn. Statutes 2009 279.01
Aggregate statements, Minn. Statutes 2009 279.01
Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
Collection, generally, Minn. Statutes 2009 276.02, 289A.60
Conflict of laws, Minn. Statutes 2009 279.01
Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124
County treasurers, powers, Minn. Statutes 2009 279.01
Defined as taxes, Minn. Statutes 2009 272.58
Delinquent taxes
Generally, Minn. Statutes 2009 277.01, 279.01, 279.02
Interest, Minn. Statutes 2009 277.15
Manufactured homes, Minn. Statutes 2009 273.125, 277.17
Property subject to levy, refusal or failure to surrender, Minn. Statutes 2009 277.21
Reinvestment, Minn. Statutes 2009 280.385
Towns, special assessments, Minn. Statutes 2009 365.181
Watershed district charges and rates, Minn. Statutes 2009 444.075
Distribution, Minn. Statutes 2009 276.131
Generally, Minn. Statutes 2009 289A.60
Green acres tax law, final enforcement actions, Minn. Statutes 2009 273.111
Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 290A.25
Interest, judgments for defenses or objections, Minn. Statutes 2009 278.08, 278.10
Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2009 273.124
Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124
Prevailing law, Minn. Statutes 2009 279.04
Rate, Minn. Statutes 2009 279.01
Senior citizens' property tax deferral program violations, Minn. Statutes 2009 290B.04
Tax statements, liability for omitted penalties, Minn. Statutes 2009 279.02
People mover, exemption, Minn. Statutes 2009 272.02, 469.127
Personal property taxes
Assessment books, Minn. Statutes 2009 273.03, 273.66
Assessments
Abstracts, Minn. Statutes 2009 273.061
County assessors, duties, Minn. Statutes 2009 273.062
Determination by Revenue Department, Minn. Statutes 2009 273.33, 273.37
Equalization procedures, Minn. Statutes 2009 274.17
Legality, presumption, Minn. Statutes 2009 272.06
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Records, Minn. Statutes 2009 273.061, 273.062
Reduction, Minn. Statutes 2009 274.01, 274.09
Requirements, generally, Minn. Statutes 2009 273.01
Values finalized, Minn. Statutes 2009 274.175
Collection
Attorney general, duties, Minn. Statutes 2009 272.58
Delinquent taxes, Minn. Statutes 2009 277.17, 277.21 to 277.24
Levies, Minn. Statutes 2009 277.17, 277.20, 277.21
Manufactured homes, Minn. Statutes 2009 273.125
Right of collection, Minn. Statutes 2009 272.10
Confession of judgment, delinquent taxes, Minn. Statutes 2009 277.23
Confiscation of property, Minn. Statutes 2009 277.21
Construction camp equipment, Minn. Statutes 2009 168.012
Cooperative power associations, Minn. Statutes 2009 273.38, 273.41
Counties, forest development, Minn. Statutes 2009 282.38
County assessors, duties, Minn. Statutes 2009 273.062
Definitions, Minn. Statutes 2009 272.03, 276A.01
Delinquent, see Delinquent personal property taxes under this topic
Discovery, omitted property, Minn. Statutes 2009 273.65
Elevators on railroad property, Minn. Statutes 2009 273.32
Exemptions
Camp meeting associations, Minn. Statutes 2009 315.42
Electric generating facilities, Minn. Statutes 2009 272.02
Industrial development districts, Minn. Statutes 2009 469.155
Job opportunity building zones, Minn. Statutes 2009 272.02
Minnesota Comprehensive Health Association, Minn. Statutes 2009 62E.10, 272.02
Municipal airports, Minn. Statutes 2009 272.01
Railroad wye connections, Minn. Statutes 2009 272.02
State property, master lease program, Minn. Statutes 2009 16A.85
Express companies, Minn. Statutes 2009 273.33
Gas companies, Minn. Statutes 2009 273.35
Grievances, see Defenses or objections, petitions for under this topic
Housing projects, exemption, Minn. Statutes 2009 469.012
In lieu taxes, cooperative power associations, Minn. Statutes 2009 273.41
Industrial development districts, Minn. Statutes 2009 469.155
Injunctions, Minn. Statutes 2009 277.21
Interest, Minn. Statutes 2009 273.02, 276.02
Leased personal property, Minn. Statutes 2009 272.69
Legality, presumption, Minn. Statutes 2009 272.06
Levies for collection or payment, Minn. Statutes 2009 277.20, 277.21
Manufactured homes, Minn. Statutes 2009 273.125, 277.17, 277.21, 277.23
Net tax capacity
Metropolitan area, Minn. Statutes 2009 473F.001 to 473F.13
Taconite assistance areas, Minn. Statutes 2009 276A.01 to 276A.09
Omitted or undervalued property, tax lists
Correction, Minn. Statutes 2009 274.08, 274.09
County auditors, duties, Minn. Statutes 2009 273.02, 274.08, 274.09
Examiners, Minn. Statutes 2009 274.10 to 274.12
Listing by appeal and equalization boards, Minn. Statutes 2009 274.01
Listing by persons sick or absent, Minn. Statutes 2009 274.07
Reports about, Minn. Statutes 2009 274.10
Tax liens, Minn. Statutes 2009 274.11
Value, county assessors, duties, Minn. Statutes 2009 270C.89
Payment
Due dates, Minn. Statutes 2009 277.01
Levies, Minn. Statutes 2009 277.17, 277.20, 277.21
Timely payments, mailing, Minn. Statutes 2009 276.017
Penalties (monetary), distribution, Minn. Statutes 2009 276.131
Pipeline companies, Minn. Statutes 2009 273.33
Place of listing
Determination, Minn. Statutes 2009 273.48
Generally, Minn. Statutes 2009 273.26
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Power companies, Minn. Statutes 2009 272.027, 273.36, 273.37
Power lines, Minn. Statutes 2009 272.37, 273.36, 273.37
Records and record keeping, disposition by court administrators, Minn. Statutes 2009 485.13
Refunds
Certificates in lieu of refund, Minn. Statutes 2009 278.12
Delinquent taxes, Minn. Statutes 2009 277.22
Generally, Minn. Statutes 2009 276.19
School district property, Minn. Statutes 2009 273.10
Sectional structures, tax statements, Minn. Statutes 2009 276.04
Stage companies, Minn. Statutes 2009 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43
Tax judgment sales, Minn. Statutes 2009 277.21
Tax liability, Minn. Statutes 2009 272.01, 277.21
Tax liens
Discharge, tax judgment sale certificate, effect, Minn. Statutes 2009 270C.7105
Exempt property, Minn. Statutes 2009 270C.63
Filing, Minn. Statutes 2009 272.481, 277.20, 357.18
Generally, Minn. Statutes 2009 277.20
Judgments against real property, Minn. Statutes 2009 277.14, 277.20
Omitted or undervalued property, Minn. Statutes 2009 274.11
Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2009 272.01
Tax lists
Abstracts, Minn. Statutes 2009 274.16
City assessors, duties, Minn. Statutes 2009 273.062
Copies to persons assessed, Minn. Statutes 2009 273.68
County assessors, duties, Minn. Statutes 2009 273.062
Custody of lists, Minn. Statutes 2009 276.01
Destruction, Minn. Statutes 2009 273.50
Determination by Revenue Department, Minn. Statutes 2009 273.33
Disposition, Minn. Statutes 2009 485.23
Failure to list, Minn. Statutes 2009 273.65, 273.67, 273.68
Listing, Minn. Statutes 2009 273.01, 273.062
Oaths, Minn. Statutes 2009 273.65
Owner absent or sick, Minn. Statutes 2009 273.66, 273.67
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Property petitioned for review, exclusion, Minn. Statutes 2009 278.04
Ramsey County, Minn. Statutes 2009 274.16
Refusal to list, notation, Minn. Statutes 2009 273.67
Verified statements of eligible property, Minn. Statutes 2009 273.25
Tax notices
County treasurers, duties, Minn. Statutes 2009 277.20, 277.21
Form, Minn. Statutes 2009 277.17
Taxpayers
Affidavits of absence, listing of property, Minn. Statutes 2009 274.07
Confession of judgment, Minn. Statutes 2009 277.23
Consent, tax judgment sales, Minn. Statutes 2009 277.21
Defined as owner responsible for tax payments, Minn. Statutes 2009 276.04
Grievances, assessment or classification, Minn. Statutes 2009 274.13
Liability, Minn. Statutes 2009 272.01, 277.21
Statements of exemption, filing, Minn. Statutes 2009 272.025
Transportation companies, Minn. Statutes 2009 273.33
Travel trailers, Minn. Statutes 2009 168.012
Utility companies, reports, Minn. Statutes 2009 273.371
Violations and penalties
Leased personal property, listing violations, Minn. Statutes 2009 272.69
Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2009 272.025
Warehouses on railroad property, Minn. Statutes 2009 273.32
Warrants (payment), exception, Minn. Statutes 2009 276.19
Water companies, Minn. Statutes 2009 273.35
Wind energy conversion systems, Minn. Statutes 2009 273.37
Petitions, see Defenses or objections, petitions for under this topic
Policy of state
Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Delinquent taxes, Minn. Statutes 2009 279.001
Open Space Property Tax Law, Minn. Statutes 2009 273.112
Severed mineral interests, Minn. Statutes 2009 272.039
Polk County, flood loss aid, Minn. Statutes 2009 273.1383
Polo grounds, Open Space Property Tax Law, Minn. Statutes 2009 273.112
Port authorities, Minn. Statutes 2009 275.065, 275.067, 469.053
Power line credit
Generally, Minn. Statutes 2009 273.42, 273.425
Net property taxes, calculation, Minn. Statutes 2009 273.1393
Revenues, apportionment, Minn. Statutes 2009 127A.34, 127A.45
Tax assessments abstracts, Minn. Statutes 2009 270C.89
Value, county assessors, duties, Minn. Statutes 2009 270C.89
Power plants, market value, sliding scale exclusion, Minn. Statutes 2009 272.0211
Presumptions
Assessments and levies, legality, Minn. Statutes 2009 272.06
Judgments, regularity and validity, Minn. Statutes 2009 279.16
Proceeds, see Revenues under this topic
Property tax reform account, Minn. Statutes 2009 16A.152, 273.13
Property Tax Refund Act, definitions, Minn. Statutes 2009 290A.03 to 290A.05
Property tax relief
Aids and credits, generally, Minn. Statutes 2009 273.1392, 276.04
Local government aid, generally, Minn. Statutes 2009 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 2009 17.117
Charitable corporations, separate statements, Minn. Statutes 2009 273.124
Conservation tax credit, Minn. Statutes 2009 273.119
Contamination taxes, Minn. Statutes 2009 270.96
Contents, Minn. Statutes 2009 276.04, 290A.14
Cooperative associations, separate statements, Minn. Statutes 2009 273.124
Copies, Minn. Statutes 2009 272.435, 290A.14, 290B.04
County budget hearings, notice included, Minn. Statutes 2009 276.04
County treasurers, duties, Minn. Statutes 2009 276.04, 276.06, 290A.10, 290A.14
Deductions, refunds, homestead classification, Minn. Statutes 2009 290A.03
Delinquent taxes, Minn. Statutes 2009 279.02, 290A.10, 290A.14
Dollar amounts, adjustments, Minn. Statutes 2009 276.04
Farm workers, restricted drivers' licenses, application requirements, Minn. Statutes 2009 171.041
Form, Minn. Statutes 2009 276.04, 290A.14
Homestead benefits improperly allowed, separate listing, Minn. Statutes 2009 273.124
Leasehold cooperative tenants, refunds, Minn. Statutes 2009 290A.091
Local rates, statement of apportionment, Minn. Statutes 2009 276.06
Mailing and printing, Minn. Statutes 2009 276.04
Refund claims, filing, Minn. Statutes 2009 290A.10
Senior citizens' property tax deferral program, Minn. Statutes 2009 290A.14, 290B.07
Year of tax, designation, Minn. Statutes 2009 275.28
Property taxes payable
Combined household income, Minn. Statutes 2009 290A.05
Generally, Minn. Statutes 2009 290A.03
Refunds, see same under this topic
Proposed property taxes, notices, see Tax notices under this topic
Public Employees Retirement Association
Employer contributions, increases, special levies, Minn. Statutes 2009 275.70
Public libraries
Services, Minn. Statutes 2009 134.07
Statutory cities, Minn. Statutes 2009 412.251
Using, Minn. Statutes 2009 134.12
Public purposes, tax levy, Minn. Const. art 10 s 1
Public utilities
Recommended and ordered values, Minn. Statutes 2009 273.3711
Statutory cities, Minn. Statutes 2009 412.251
Pump hoists, Minn. Statutes 2009 168.012
Railroad companies
Counties, authority, Minn. Statutes 2009 375.18
Fire prevention, Minn. Statutes 2009 219.761
Firefighting costs, Minn. Statutes 2009 219.761
Foreign railroads, leases or purchases, Minn. Statutes 2009 222.06
Land stock, Minn. Statutes 2009 272.22, 272.23
Lands, Minn. Statutes 2009 272.20, 272.21
Operating property reverting to railroad, tax liens, assessments, Minn. Statutes 2009 272.20
Railroad wye connections, exemption, Minn. Statutes 2009 272.02
School districts, postemployment benefits, Minn. Statutes 2009 126C.41
Seaway port authorities, Minn. Statutes 2009 469.053
Taxability in litigation, Minn. Statutes 2009 272.23
Ramsey County
Appropriations, reduction, Minn. Statutes 2009 383A.47
Assessments, Minn. Statutes 2009 273.052, 383A.05, 383A.07
County assessor, duties, Minn. Statutes 2009 273.052, 383A.33
Elections offices merger, Saint Paul and Ramsey County, Minn. Statutes 2009 383A.62
Generally, Minn. Statutes 2009 383A.03
Joint property tax advisory committee, creation, duties, Minn. Statutes 2009 383A.75
Library services, Minn. Statutes 2009 134.07, 276.04
Medical facility water system, financing for, Minn. Statutes 2009 383A.411
Rates
Adjustments, Minn. Statutes 2009 273.1102, 275.08
Calculation, Minn. Statutes 2009 275.079, 275.28
Class rates, Minn. Statutes 2009 273.13
Determination by State Board of Equalization, Minn. Statutes 2009 275.01
Filing to receive notice, Minn. Statutes 2009 276.041
Local rates
Adjustments, Minn. Statutes 2009 273.1102, 275.08
Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Computation and certification, Minn. Statutes 2009 275.08
Definitions, Minn. Statutes 2009 275.065, 276A.01, 473F.02
Disparity reduction aids, effect on, Minn. Statutes 2009 275.08
Open Space Property Tax Law, Minn. Statutes 2009 273.112
State general tax, exclusion, Minn. Statutes 2009 275.025
State levy for bonded debt, exclusion, Minn. Statutes 2009 275.02
Statement of apportionment, Minn. Statutes 2009 276.06
Tax increment financing districts, distributions to school districts, Minn. Statutes 2009 469.177
Tax lists, Minn. Statutes 2009 275.28
Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 273.03
Power lines property, Minn. Statutes 2009 273.42, 273.425
Publication, Minn. Statutes 2009 276.015, 276.04
Railroad companies, Minn. Statutes 2009 272.23
Referendum tax rate, Minn. Statutes 2009 275.08
Schedules and tables, Minn. Statutes 2009 290A.04
State levy for bonded debt, certification by state auditor, Minn. Statutes 2009 275.02
Reassessments
Appeals, Minn. Statutes 2009 270C.95
Duplicate lists, Minn. Statutes 2009 270C.95
Generally, Minn. Statutes 2009 272.11
Requirements, Minn. Statutes 2009 270C.94, 270C.95
Right of reassessment, Minn. Statutes 2009 272.10
Special assessors, Minn. Statutes 2009 270C.94 to 270C.96
Void assessments, Minn. Statutes 2009 283.05
Receipts (documents)
Delinquent personal property taxes, Minn. Statutes 2009 277.16
Generally, Minn. Statutes 2009 276.05
Revenue distribution to taxing districts, Minn. Statutes 2009 276.11
Undivided interests, Minn. Statutes 2009 276.07
Receipts (revenues), see Revenues under this topic
Reciprocity, collection, Minn. Statutes 2009 272.58
Records and record keeping
Counties using unit card ledger system, Minn. Statutes 2009 273.03
Disposition by court administrators, Minn. Statutes 2009 485.13
Payment before judgment, Minn. Statutes 2009 279.25
Real estate tax judgment books, see under COURT ADMINISTRATORS
School boards, access to data, Minn. Statutes 2009 123B.09
Recreational facilities and programs (public)
Cities, Minn. Statutes 2009 272.02, 471.191
Counties, Minn. Statutes 2009 471.15
Red Lake Game Preserve
Bond payments, Minn. Statutes 2009 84A.11
Cancellation, Minn. Statutes 2009 84.361, 282.223
Revenues, depositing, Minn. Statutes 2009 84A.53
Reductions
Orders for, Minn. Statutes 2009 270C.88
Revenue Department powers, Minn. Statutes 2009 270C.86
Redwood Falls Port Authority Commission, Minn. Statutes 2009 469.0722
Referendum
Ballot question, Minn. Statutes 2009 275.60, 275.61
Special levies, Minn. Statutes 2009 275.70
Refund returns
Amended returns, Minn. Statutes 2009 289A.38, 469.328
Certified copies, evidence, admissibility, Minn. Statutes 2009 270C.20
Disposition, Minn. Statutes 2009 270C.20
Due date, Minn. Statutes 2009 289A.38
False or fraudulent returns, Minn. Statutes 2009 289A.63
Nongame wildlife checkoffs, Minn. Statutes 2009 290.431
State elections campaign fund checkoff, Minn. Statutes 2009 10A.31
Refundable tax credits, Minn. Statutes 2009 13.46, 270B.14
Refunds
Additional funding, governor's recommendations, Minn. Statutes 2009 273.13
Administration and compliance, Minn. Statutes 2009 289A.01
Agricultural homesteads, Minn. Statutes 2009 273.124
Amount, property tax statements, Minn. Statutes 2009 276.04
Applied against outstanding delinquent tax liabilities, Minn. Statutes 2009 290A.15
Appropriations for, Minn. Statutes 2009 290A.23
Armed forces members, time, extension, Minn. Statutes 2009 289A.39
Assignments, Minn. Statutes 2009 290A.11
Certificates in lieu of refund, Minn. Statutes 2009 278.12
Checkoffs (donations), Minn. Statutes 2009 10A.31, 290.431
Claimants (refunds), see same under this topic
Claims, excessive claims, penalties, Minn. Statutes 2009 298.75
Combined household income, Minn. Statutes 2009 290A.05
Contamination taxes, subtraction from, Minn. Statutes 2009 270.95
Deductions for, tax notices, Minn. Statutes 2009 275.065
Definitions, Minn. Statutes 2009 13.46, 270A.03, 290A.03
Delinquent personal property taxes, Minn. Statutes 2009 277.22
Delinquent taxes, erroneous payments, Minn. Statutes 2009 272.12
Disclosure, Minn. Statutes 2009 270B.14
Dollar amounts, rounding off, Minn. Statutes 2009 290A.27
Eligibility, proof, Minn. Statutes 2009 290A.09
Excessive claims, interest and penalties, Minn. Statutes 2009 289A.55, 289A.60
Filing, Minn. Statutes 2009 289A.18, 289A.40, 289A.60
Forms, Minn. Statutes 2009 290A.04, 290A.20, 290A.27
Fraudulent claims, monetary penalties, Minn. Statutes 2009 289A.60
Generally, Minn. Statutes 2009 276.19, 290A.04
Giants Ridge Recreation Area, residential property, ineligibility, Minn. Statutes 2009 298.22
Homeowner refunds, information about applicants, disclosure, Minn. Statutes 2009 270B.12
Homestead benefits, Minn. Statutes 2009 273.124, 290A.25
Income, inclusions and exclusions, Minn. Statutes 2009 290.067, 290A.03
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2009 290A.15
Instructions, senior deferral program, Minn. Statutes 2009 290B.10
Interest, Minn. Statutes 2009 289A.56
Iron ore not found, Minn. Statutes 2009 273.02
Joint claims, spouses, Minn. Statutes 2009 290A.08
Joint tenants, Minn. Statutes 2009 290A.03
Lands erroneously returned as improved, Minn. Statutes 2009 283.09
Leasehold cooperative tenants, Minn. Statutes 2009 290A.091
Manner of payment, Minn. Statutes 2009 290A.07
Maximum amount, Minn. Statutes 2009 290A.04, 290A.08
MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Net tax capacity, reduction, Minn. Statutes 2009 270C.926
Offset to senior citizens' deferrals, Minn. Statutes 2009 290B.04, 290B.06
Overpayment, Minn. Statutes 2009 278.08, 278.12
Penalties, Minn. Statutes 2009 289A.60
Prohibited claims, Minn. Statutes 2009 290A.13
Proof of taxes paid, Minn. Statutes 2009 290A.04, 290A.10
Property Tax Refund Act, Minn. Statutes 2009 290A.01 to 290A.27
Property tax relief, see same under this topic
Property tax statements, see same under this topic
Renters credit, Minn. Statutes 2009 270B.12, 289A.56
Revenue Department, duties, Minn. Statutes 2009 270C.88, 290A.04
Right to receive, not personal to claimant, Minn. Statutes 2009 290A.18
Rulemaking, Minn. Statutes 2009 290A.20
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Statutes of limitations, Minn. Statutes 2009 276.19, 283.10
Tax-forfeited land sales, Minn. Statutes 2009 283.10
Taxes paid twice, Minn. Statutes 2009 283.06
Tenants in common, Minn. Statutes 2009 290A.03
Time of payment, Minn. Statutes 2009 290A.07
Uncashed lapsed warrants or checks, reissuance, Minn. Statutes 2009 270C.347
Void taxes paid by mortgagee, Minn. Statutes 2009 283.05
Warrants, lapse of credit, Minn. Statutes 2009 290A.18
Regional development commissions
Certification, Minn. Statutes 2009 275.067
Generally, Minn. Statutes 2009 462.396, 462.397
Notice, Minn. Statutes 2009 275.065
Regional library systems
County support, Minn. Statutes 2009 134.342
Grants, Minn. Statutes 2009 134.34
Tort judgments, payment, Minn. Statutes 2009 466.09
Regional public library districts
Certification, Minn. Statutes 2009 275.065, 275.067
Generally, Minn. Statutes 2009 134.201, 275.065
Regional railroad authorities
Certification, Minn. Statutes 2009 275.067
Exemption, Minn. Statutes 2009 272.02, 398A.05
Notice, Minn. Statutes 2009 275.065
Referendum, Minn. Statutes 2009 398A.04
Tax statements, Minn. Statutes 2009 276.04
Regional recreational open space system, metropolitan area
Bond payments, Minn. Statutes 2009 473.325
Tax equivalent payments, Minn. Statutes 2009 473.341
Regional sanitary sewer districts
Certification, Minn. Statutes 2009 275.067
Generally, Minn. Statutes 2009 115.61
Notice, Minn. Statutes 2009 275.065
Registered land, Minn. Statutes 2009 508.53, 508A.53
Relief, see Property tax relief under this topic
Rent constituting property taxes
Allowable refunds, Minn. Statutes 2009 290A.04
Certificates of rent paid, Minn. Statutes 2009 289A.60, 290A.19
Combined household income, Minn. Statutes 2009 290A.05
Generally, Minn. Statutes 2009 290A.03
Joint claims, spouses, Minn. Statutes 2009 290A.08
Renters credit
Applicants, verification of Social Security numbers, Minn. Statutes 2009 290A.25
Appropriations for, Minn. Statutes 2009 290A.23
Certificates of rent paid, Minn. Statutes 2009 289A.60, 290A.19
Filing, due dates, Minn. Statutes 2009 289A.18
MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20
Refunds, Minn. Statutes 2009 10A.31, 270B.12, 289A.56, 289A.60
Rent constituting property taxes, see same under this topic
Revenue Department, duties, Minn. Statutes 2009 290A.25
Schedules and tables, Minn. Statutes 2009 290A.04
Reports about
Local governments, annual reports, Minn. Statutes 2009 275.62
Revenue Department, duties, Minn. Statutes 2009 270C.85
Tax incidence biennial reports, Minn. Statutes 2009 270C.13
Taxable property, Minn. Statutes 2009 270C.85
Utility companies, Minn. Statutes 2009 273.371
Resettlement projects
Payments in lieu of property taxes, Minn. Statutes 2009 471.49 to 471.55
Residential rental property
Certificates of rent paid, Minn. Statutes 2009 289A.60, 290A.19
Powerline credit, Minn. Statutes 2009 273.42
Recovery of taxes paid by tenant, Minn. Statutes 2009 272.45
Rent constituting property taxes, see same under this topic
Total scheduled rent, Property Tax Refund Act, Minn. Statutes 2009 290A.03
Resorts
Classification, Minn. Statutes 2009 273.13
Delinquent taxes, monetary penalties, Minn. Statutes 2009 279.01, 279.37
Powerline credit, Minn. Statutes 2009 273.42
Skiing resorts, Minn. Statutes 2009 273.112
Returns
Claimants of deceased persons, inspection, Minn. Statutes 2009 270B.03
Frivolous returns, monetary penalties, Minn. Statutes 2009 289A.60
Refund returns, see same under this topic
Revenues
Delinquent taxes, distribution formula, Minn. Statutes 2009 276.10
Distribution, Minn. Statutes 2009 276.11 to 276.12
Metropolitan transit tax levies, apportionment, Minn. Statutes 2009 473.446
Open Space Property Tax Law, Minn. Statutes 2009 273.112
Powerline credit, distribution, Minn. Statutes 2009 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 2009 276.09
Undistributed funds, apportionment, Minn. Statutes 2009 276.10
Reverse mortgage loans, payment by borrower, Minn. Statutes 2009 47.58
Road districts, boundary changes, Minn. Statutes 2009 370.17, 370.19
Rural Finance Authority, exemption, Minn. Statutes 2009 41B.20
Saint Cloud Metropolitan Transit Commission
Certification, Minn. Statutes 2009 275.067
Exemption, Minn. Statutes 2009 458A.09
Generally, Minn. Statutes 2009 458A.10
Notice, Minn. Statutes 2009 275.065
Saint Louis County
Agricultural extension programs, funding, Minn. Statutes 2009 383C.555
Appropriations, reduction of, Minn. Statutes 2009 383C.023
Budget, estimates and allocations, Minn. Statutes 2009 383C.021, 383C.024
Duluth roads and bridges, county allocations for, Minn. Statutes 2009 383C.36
Juvenile detention centers, funding, Minn. Statutes 2009 383C.42
Levy limits, exemption, Minn. Statutes 2009 116R.02
School district property leased by nonprofit organizations, exemption, Minn. Statutes 2009 383C.48
Snow removal, Minn. Statutes 2009 383C.234
Taconite property tax relief, see Taconite homestead credit under this topic
Tax-forfeited lands, easements, Minn. Statutes 2009 383C.522
Tax list changes, taconite homestead credit, Minn. Statutes 2009 273.136
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 276A.09
Tax search certificates, Minn. Statutes 2009 383C.482
Topographic surveys, Minn. Statutes 2009 383C.458, 383C.459
Voyageurs National Park, lost tax reimbursement, Minn. Statutes 2009 84B.07, 84B.09
Saint Paul
Joint property tax advisory committee, with Ramsey County, Minn. Statutes 2009 383A.75
Ramsey County assessor, duties, Minn. Statutes 2009 383A.33
Saint Paul Teachers Retirement Fund Association
Employer contributions, Minn. Statutes 2009 354A.12
Sanitary districts
Certification, Minn. Statutes 2009 275.067
Generally, Minn. Statutes 2009 115.21, 115.24, 115.26, 115.33
Notice, Minn. Statutes 2009 275.065
Schedules and tables, Minn. Statutes 2009 290A.04
School districts
Abatement
Adjusted net tax capacity, computation, Minn. Statutes 2009 127A.48
Adjustments, payment, Minn. Statutes 2009 127A.49
Amount, Minn. Statutes 2009 469.1813
Levies to replace, Minn. Statutes 2009 126C.46, 469.1815
Losses due to repeal of general education levy, levies for, Minn. Statutes 2009 469.1799
Procedure, Minn. Statutes 2009 469.1813
Reporting requirements, Minn. Statutes 2009 126C.46
Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12
Ad valorem taxes, Minn. Statutes 2009 126C.68, 126C.69
Adjusted gross tax capacities, Minn. Statutes 2009 273.1102
Adjusted net tax capacity, Minn. Statutes 2009 126C.01, 126C.21, 126C.48, 126C.63
Adults with disabilities program, Minn. Statutes 2009 124D.56
Alternative facilities, Minn. Statutes 2009 123B.59
Alternative teacher compensation aid, Minn. Statutes 2009 126C.10
Assessment/sales ratio studies, Minn. Statutes 2009 127A.48
Audits and examinations, Minn. Statutes 2009 6.60
Ballot notices, Minn. Statutes 2009 126C.17
Border city development zone property, Minn. Statutes 2009 272.0212
Border districts, Minn. Statutes 2009 124D.05, 129.11
Boundary changes, effect, Minn. Statutes 2009 370.17, 370.19
Capital expenditures, Minn. Statutes 2009 123A.46, 123B.57, 123B.61
Capital facilities, Minn. Statutes 2009 123A.46, 123B.62, 126C.69
Capital improvements, Minn. Statutes 2009 123B.58
Captured tax capacity adjustment, tax increment financing district, Minn. Statutes 2009 127A.48
Career and technical education, Minn. Statutes 2009 124D.4531, 126C.457
Census requirements, Minn. Statutes 2009 275.14
Certification, Minn. Statutes 2009 275.065, 275.07
Charter schools, Minn. Statutes 2009 124D.11
Common school districts, Minn. Statutes 2009 123B.95
Community education, Minn. Statutes 2009 124D.20, 124D.22, 124D.56
Community service funds, Minn. Statutes 2009 123B.61
Commuter van revolving fund, Minn. Statutes 2009 174.27
Consolidated districts
Consolidation, effect, Minn. Statutes 2009 123A.48
Debt, Minn. Statutes 2009 123A.73, 126C.43
Disability access, Minn. Statutes 2009 123B.58, 123B.59
Fire safety, Minn. Statutes 2009 123B.58
Transition revenue, Minn. Statutes 2009 123A.485
Cooperation and combination
Cooperation and combination plans, Minn. Statutes 2009 123A.36
Disability access, Minn. Statutes 2009 123B.58
Fire safety, Minn. Statutes 2009 123B.58
Secondary education agreements, teacher severance pay, Minn. Statutes 2009 123A.30
Severance pay, Minn. Statutes 2009 123A.39
Transitional expenses, Minn. Statutes 2009 123A.41
Cooperative districts, Minn. Statutes 2009 124D.4531, 126C.40, 126C.43
Cooperative facilities districts, Minn. Statutes 2009 123A.73
Cooperative secondary facilities districts, Minn. Statutes 2009 123A.444, 275.065
Cooperative units levies, Minn. Statutes 2009 123A.26
Costs and disbursements (courts), Minn. Statutes 2009 127A.42
Debt service
Alternative facilities, Minn. Statutes 2009 123B.59
Capital equipment expenditures, levy reduction, Minn. Statutes 2009 123B.60
Definitions, Minn. Statutes 2009 126C.63
District reorganization, effect, Minn. Statutes 2009 123A.73, 123A.74
Equalization revenue, Minn. Statutes 2009 123B.53
Equalized debt service levy, Minn. Statutes 2009 123B.53
Fund surplus, debt service equalization aid, Minn. Statutes 2009 475.61
General fund levies, reductions, Minn. Statutes 2009 123B.61
Generally, Minn. Statutes 2009 123B.55
Maximum effort school aid, Minn. Statutes 2009 126C.62, 126C.68, 126C.69
Resolutions, Minn. Statutes 2009 123A.78, 471.61
Defaults on obligations, repayment, Minn. Statutes 2009 126C.55
Deferred maintenance, Minn. Statutes 2009 123B.591
Desegregation/integration, Minn. Statutes 2009 124D.86, 126C.40, 126C.43
Detachment and annexation, effect, Minn. Statutes 2009 123A.45
Disability access, Minn. Statutes 2009 123B.58, 123B.69
Dissolution and attachment
Effect, Minn. Statutes 2009 123A.46, 123A.60, 123A.67
Transition expenses, Minn. Statutes 2009 123A.76, 126C.43
Dissolved districts, Minn. Statutes 2009 126C.43
Early childhood family education, Minn. Statutes 2009 124D.13, 124D.135
Early retirement incentives
Administrations, joint powers agreements, Minn. Statutes 2009 123A.12
School district consolidation or dissolution and attachment, Minn. Statutes 2009 123A.73
Environmental management, Minn. Statutes 2009 123B.39
Equity revenue, Minn. Statutes 2009 126C.10
Excess levies, Minn. Statutes 2009 126C.48, 275.065
Extracurricular activities, insurance, Minn. Statutes 2009 123B.49
Fire safety, Minn. Statutes 2009 123B.57, 123B.58
General education levy, Minn. Statutes 2009 123A.46
General fund, reductions, Minn. Statutes 2009 126C.48
Generally, Minn. Statutes 2009 275.065
Hazardous substances, Minn. Statutes 2009 123B.57
Health and accident insurance, Minn. Statutes 2009 123B.49
Health and safety, Minn. Statutes 2009 123B.57, 123B.59
Health benefits, retirees, Minn. Statutes 2009 126C.41
Ice arenas, Minn. Statutes 2009 126C.45
Independent School District 625 (Saint Paul), Minn. Statutes 2009 126C.41, 126C.43, 383A.75
Independent School District 709 (Duluth), Minn. Statutes 2009 126C.43
Independent school districts, Minn. Statutes 2009 123B.02, 126C.40
Intermediate airports, metropolitan area, exemption, Minn. Statutes 2009 473.625
Intermediate School District 287 (Hennepin County), Minn. Statutes 2009 136D.23, 136D.281
Intermediate School District 916 (Northeast Metro), Minn. Statutes 2009 136D.74, 136D.741
Intermediate School District 917 (Dakota County), Minn. Statutes 2009 136D.83, 136D.88
Intermediate school districts, Minn. Statutes 2009 124D.4531, 126C.40, 126C.43, 126C.48
Iron ore net tax capacity, Minn. Statutes 2009 127A.48
Iron Range school districts, see same under this topic
Job placement services, Minn. Statutes 2009 126C.43
Judgments against, Minn. Statutes 2009 126C.43, 466.09
Leases or rents, payment, Minn. Statutes 2009 126C.40
Levies, definitions, Minn. Statutes 2009 126C.63
Levy limits
Abatements, inclusion, Minn. Statutes 2009 469.1815
Common school districts, Minn. Statutes 2009 123B.95
Computation, Minn. Statutes 2009 126C.01
Conversion to equalized local tax rates, Minn. Statutes 2009 273.1102
Education Department, duties, Minn. Statutes 2009 273.1102
Exemption, Minn. Statutes 2009 353.28, 355.03, 471.69, 475.74
Generally, Minn. Statutes 2009 126C.48, 471.69
Reorganized districts, Minn. Statutes 2009 126C.43
Levy recognition, Minn. Statutes 2009 16A.152, 127A.441
Levy use, definitions, Minn. Statutes 2009 126C.01
Local school tax, Minn. Statutes 2009 276.04
Market value (real property)
Adjusted net tax capacity, Minn. Statutes 2009 127A.48
Aid adjustments, Minn. Statutes 2009 127A.49
Appeals, Minn. Statutes 2009 127A.48
Definitions, Minn. Statutes 2009 126C.01, 126C.63
Ratios of value, lists, Minn. Statutes 2009 126C.65, 126C.69
Revenue Department, duties, Minn. Statutes 2009 126C.65
Market value determinations, Minn. Statutes 2009 127A.48
Maximum effort school aid, Minn. Statutes 2009 126C.63, 126C.71
Metropolitan area school districts, capital improvement programs, Minn. Statutes 2009 473.87
Mineral taxes, levy reductions, Minn. Statutes 2009 126C.48
Minnesota State Retirement System, employer contributions, exception, Minn. Statutes 2009 352.041
Miscellaneous levies, change to per pupil allowance, Minn. Statutes 2009 126C.16
Net debt service levy, Minn. Statutes 2009 126C.63
Net tax capacity, Minn. Statutes 2009 123A.46, 123A.48, 127A.34, 127A.48, 127A.49
Omissions and errors, correction, Minn. Statutes 2009 275.075
Operating capital, Minn. Statutes 2009 126C.10
Pine Point School, Minn. Statutes 2009 128B.03
Postaudits, costs, Minn. Statutes 2009 126C.43
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Real property acquired by, payment, Minn. Statutes 2009 272.68
Receivables, treatment, Minn. Statutes 2009 123B.75
Recreational facilities and programs, Minn. Statutes 2009 471.191
Referendum, notice, Minn. Statutes 2009 275.065, 275.60
Referendum revenue
District reorganization, effect, Minn. Statutes 2009 123A.73
Levy authority, Minn. Statutes 2009 123A.73, 126C.17
Reduction, reorganized districts, Minn. Statutes 2009 126C.10
Referendum market value, Minn. Statutes 2009 126C.01
Tax increment financing districts, payments, Minn. Statutes 2009 469.177
Reorganization operating debt, Minn. Statutes 2009 123A.36
Reports about, Minn. Statutes 2009 275.07, 275.124
Required debt service levy, defined, Minn. Statutes 2009 126C.63
Revenues, Minn. Statutes 2009 123B.75, 123B.78, 127A.45, 127A.46
Safe schools, Minn. Statutes 2009 126C.44
School-age child care programs, Minn. Statutes 2009 124D.22
School buildings and grounds, Minn. Statutes 2009 123B.63, 123B.69
School district tax, defined, Minn. Statutes 2009 120A.05
Severance pay, Minn. Statutes 2009 123A.12, 123A.73, 126C.41
Social Security, employer contributions, Minn. Statutes 2009 355.03
Special districts, Minn. Statutes 2009 126C.40, 126C.43
Special School District 1 (Minneapolis), see same under this topic
Split residential property parcels, realignment, Minn. Statutes 2009 123A.455
State determined school tax, Minn. Statutes 2009 276.04
Swimming pools, Minn. Statutes 2009 126C.455
Taconite and iron sulfides taxes, levy reductions, Minn. Statutes 2009 126C.48
Tax increment financing districts, local tax rates, Minn. Statutes 2009 469.177
Tax settlement revenue, Minn. Statutes 2009 123B.75, 126C.48
Teachers, severance pay, Minn. Statutes 2009 126C.43
Transition, Minn. Statutes 2009 126C.10
Transportation, Minn. Statutes 2009 123A.46
Tree growth replacement revenue, Minn. Statutes 2009 126C.445
Unemployment insurance, Minn. Statutes 2009 126C.43, 268.052
Unequalized referendum levy, Minn. Statutes 2009 126C.17
Voter approved school tax, Minn. Statutes 2009 276.04
Youth after-school enrichment programs, Minn. Statutes 2009 124D.20
Youth service programs, Minn. Statutes 2009 124D.20
Second class cities
Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 449.14
Interest on gifts, Minn. Statutes 2009 465.05
Levy limits, exemption, Minn. Statutes 2009 475.74
Parking facilities, Minn. Statutes 2009 459.14
Public relations, Minn. Statutes 2009 469.188, 469.189
Reduction or abatement, Minn. Statutes 2009 375.192
Sectional structures, tax statements, Minn. Statutes 2009 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 2009 473.244
Revenue redistribution, Minn. Statutes 2009 473F.001 to 473F.13
Severed interests
Generally, Minn. Statutes 2009 272.04
Minerals, see Severed mineral interests under this topic
Timber interests, Minn. Statutes 2009 272.05
Severed mineral interests
Amount, Minn. Statutes 2009 273.165
Exemptions, Minn. Statutes 2009 273.165
Generally, Minn. Statutes 2009 272.04, 272.05
Identification, Minn. Statutes 2009 272.039
Indian business loans, distribution of revenues to, Minn. Statutes 2009 273.165
Levy reduction, Minn. Statutes 2009 126C.48
Local levy limits, exclusion, Minn. Statutes 2009 273.165
Minimum annual tax, Minn. Statutes 2009 273.165
Policy of state, Minn. Statutes 2009 272.039
Revenues, apportionment, Minn. Statutes 2009 273.165
Unmined iron ore, Minn. Statutes 2009 273.1104, 273.165
Unmined semitaconite lands, Minn. Statutes 2009 298.36
Unmined taconite lands, Minn. Statutes 2009 298.25
Shelter costs, property taxes defined as, Minn. Statutes 2009 256J.08
Shooting galleries and grounds
Open Space Property Tax Law, Minn. Statutes 2009 273.112
Shorewood, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Single-family housing
Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80
Ski resorts, Open Space Property Tax Law, Minn. Statutes 2009 273.112
Special districts
Certification, Minn. Statutes 2009 275.067, 275.07
Notice, Minn. Statutes 2009 275.065
Omissions and errors, correction, Minn. Statutes 2009 275.075
Referendum, Minn. Statutes 2009 275.60
Reports about, Minn. Statutes 2009 275.07
Tort judgments, payment, Minn. Statutes 2009 466.09
Special levies
Generally, Minn. Statutes 2009 275.74
Permitted uses, Minn. Statutes 2009 275.70
School districts, dissolution and attachment, Minn. Statutes 2009 123A.67
Special School District 1 (Minneapolis)
Desegregation levy, Minn. Statutes 2009 126C.43
Health benefits, Minn. Statutes 2009 126C.41
Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2009 422A.101
Tax anticipation certificates, Minn. Statutes 2009 128D.16
Special service districts
Levy limits, exemption, Minn. Statutes 2009 428A.03, 428A.05, 428A.14
Net tax capacity, Minn. Statutes 2009 428A.03, 428A.05
Special taxing districts
Notice, Minn. Statutes 2009 275.065
Special taxing districts, notice, Minn. Statutes 2009 275.065
Spirit Mountain Recreation Area, exemption, Minn. Statutes 2009 272.02
Spring Park, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
State
Infrastructure development bonds, Minn. Statutes 2009 16A.662
Minnesota Zoo bonds, Minn. Statutes 2009 85A.05
Real property acquired by, payment, Minn. Statutes 2009 272.68
State auditor, duties, Minn. Statutes 2009 167.52
State water pollution control bonds, Minn. Statutes 2009 116.17
Transportation bonds, Minn. Statutes 2009 174.51
Trunk highway bonds, Minn. Statutes 2009 167.52
Waste management bonds, Minn. Statutes 2009 115A.58
State Fairgrounds, taxable property, Minn. Statutes 2009 37.01
State general tax
Amount, property subject to tax, and levy and apportionment, Minn. Statutes 2009 275.025
County treasurers, duties, Minn. Statutes 2009 276.112
Power lines property, Minn. Statutes 2009 273.42
Tax increments, calculation, exclusion, Minn. Statutes 2009 469.177
Tax lists, Minn. Statutes 2009 275.28
Tax notices, contents, Minn. Statutes 2009 275.065
State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2009 299D.05
Statements, see Property tax statements under this topic
Statutes of limitations
Assessments of omitted, undervalued or erroneously classified property, Minn. Statutes 2009 272.10
Refunds, Minn. Statutes 2009 276.19, 283.10
Renters credit, claims, Minn. Statutes 2009 289A.60
Violations, Minn. Statutes 2009 289A.63
Statutory cities
Bands, orchestras, and choruses, Minn. Statutes 2009 412.251, 449.09 to 449.14
Certificates of indebtedness, capital equipment acquisition, Minn. Statutes 2009 412.301
City councils, powers, Minn. Statutes 2009 412.241
Debt payment on dissolution, Minn. Statutes 2009 412.091
Dissolved cities, Minn. Statutes 2009 412.091, 412.093
Generally, Minn. Statutes 2009 412.251
Levy limits, exemption, Minn. Statutes 2009 471.61
Local safety councils, Minn. Statutes 2009 471.63
Optional plan B, Minn. Statutes 2009 412.711, 412.751
Park fund, Minn. Statutes 2009 412.531
Parking facilities, Minn. Statutes 2009 459.14
Public works reserve funds, Minn. Statutes 2009 471.57
Separation from towns, Minn. Statutes 2009 412.081
Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651
Subpoenas, assessment or equalization hearings, Minn. Statutes 2009 270C.923
Subsurface area, separate interest, leases or conveyances, Minn. Statutes 2009 272.04
Sunday school assemblies, exemption, Minn. Statutes 2009 315.42
Supplemental pension plans, Minn. Statutes 2009 356.24
Taconite homestead credit
Certification and payment, Minn. Statutes 2009 273.135, 273.1392
County auditors, duties, Minn. Statutes 2009 273.135, 273.1391
Definitions, Minn. Statutes 2009 273.134
Improperly allowed benefits, recovered amounts, deposit, Minn. Statutes 2009 273.14, 290A.25
Levy reduction, Minn. Statutes 2009 126C.48
Maximum reduction amount, Minn. Statutes 2009 273.135, 273.1391
Minimum reduction amount, Minn. Statutes 2009 273.1391
Net property taxes, calculation, Minn. Statutes 2009 273.1393
Payments, Minn. Statutes 2009 477A.15
Reduction rates, Minn. Statutes 2009 273.135, 273.1391
Saint Louis County, Minn. Statutes 2009 273.136, 298.28
Supplementary relief, Minn. Statutes 2009 273.1391, 298.28
Taconite aid reimbursement, Minn. Statutes 2009 477A.15
Taconite property tax relief account, replacement of revenue, Minn. Statutes 2009 273.136
Tax-forfeited lands
Certificates of sale, reinstatement, Minn. Statutes 2009 282.341
Repurchase after forfeiture, Minn. Statutes 2009 282.251, 282.261
Tax increment financing, see TAX INCREMENT FINANCING
Tax judgment sales, Minn. Statutes 2009 277.21
Tax liability
Delinquent personal property taxes, property or property rights subject to levy, Minn. Statutes 2009 277.21
Delinquent taxes, Minn. Statutes 2009 272.42, 279.02
Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2009 273.124
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2009 61B.30
Tax statements, omitted penalties, Minn. Statutes 2009 279.02
Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01
Tax liens
Adjacent town roads, maintenance, Minn. Statutes 2009 366.015
Agricultural Property Tax Law, Minn. Statutes 2009 273.111
Attachment, Minn. Statutes 2009 272.31, 276.02
Credit card payments, voided or reversed transactions, Minn. Statutes 2009 276.02
Delinquent taxes
Delinquencies prior to 1942, Minn. Statutes 2009 279.32
Delinquency lists, unpaid service fees, Minn. Statutes 2009 279.092
Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.04, 290B.07, 290B.09
Discharge, tax judgment sale certificate, effect, Minn. Statutes 2009 270C.7105
Duration, Minn. Statutes 2009 272.31, 272.43
Environmental covenants, Minn. Statutes 2009 114E.40
Exempt property, Minn. Statutes 2009 270C.63
Federal tax liens, see under TAX LIENS
Filing, Minn. Statutes 2009 272.481, 277.20, 357.18
Generally, Minn. Statutes 2009 272.31, 277.20
Judgments, Minn. Statutes 2009 272.43
Judgments against real property, Minn. Statutes 2009 277.14, 277.20
Local assessments, cities, Minn. Statutes 2009 272.32
Omitted or undervalued property, Minn. Statutes 2009 274.11
Open Space Property Tax Law, Minn. Statutes 2009 273.112
Priority, Minn. Statutes 2009 272.32 to 272.37
Railroad operating property, reversion to railroad, Minn. Statutes 2009 272.20
Real property acquired by state or local governments, Minn. Statutes 2009 272.68
Senior citizens' property tax deferral program, deferrals, Minn. Statutes 2009 290B.04, 290B.07 to 290B.09
Tax-forfeited lands, invalid sales, Minn. Statutes 2009 282.10
Taxes imposed on leased or loaned tax-exempt property, exceptions, Minn. Statutes 2009 272.01
Taxes paid by lienholders, added to liens, Minn. Statutes 2009 272.44
Taxes paid by occupants, tenants, or persons with interest, Minn. Statutes 2009 272.45
Towns, snow and ice removal from town roads, liens on land adjacent to, Minn. Statutes 2009 366.016
Tax lists
Abstracts
Conservation tax credit, lost revenues, Minn. Statutes 2009 273.119
Contents, Minn. Statutes 2009 270C.89, 275.29
County assessors, duties, Minn. Statutes 2009 273.061
Deferred taxes, senior citizens' property tax deferral program, Minn. Statutes 2009 290B.09
Filing with Revenue Department, Minn. Statutes 2009 270C.89
Generally, Minn. Statutes 2009 274.16
Wetlands property tax exemption, lost revenue, Minn. Statutes 2009 275.295
Appending to personal property taxes assessment book, Minn. Statutes 2009 273.03
Certificates and certification, Minn. Statutes 2009 275.28
City assessors, duties, Minn. Statutes 2009 273.062
Classification of property, changes, Minn. Statutes 2009 273.17, 274.01, 274.14, 274.17
Contents, Minn. Statutes 2009 275.28, 276.01
Copies to persons assessed, Minn. Statutes 2009 273.68
Correction
Abstracts, Minn. Statutes 2009 274.16
False lists, Minn. Statutes 2009 274.09
When allowed, Minn. Statutes 2009 273.01, 274.01, 274.14, 274.17
County assessors, duties, Minn. Statutes 2009 273.062
County auditors, duties, Minn. Statutes 2009 273.17, 275.28, 276.01
Custody of lists, Minn. Statutes 2009 276.01
Delinquent taxes
Contents, Minn. Statutes 2009 279.05
Copies, Minn. Statutes 2009 279.06
County auditors, duties, Minn. Statutes 2009 279.05
County treasurers, duties, Minn. Statutes 2009 279.02
Court administrators, duties, Minn. Statutes 2009 279.06, 279.20
Determination of delinquency by county auditors, Minn. Statutes 2009 279.02
Fees, Minn. Statutes 2009 279.092
Filing, effect, Minn. Statutes 2009 279.05, 279.06
Mailing procedures, Minn. Statutes 2009 279.091, 279.131
Omitted or undervalued property, interest, Minn. Statutes 2009 281.37
Persons requesting notice, Minn. Statutes 2009 276.041
Prima facie evidence, Minn. Statutes 2009 279.19
Property petitioned for review, exclusion, Minn. Statutes 2009 278.04
Publication procedures, Minn. Statutes 2009 279.07 to 279.13
Revised list, Minn. Statutes 2009 279.09
Verification, Minn. Statutes 2009 279.05
Delivery to county treasurers, Minn. Statutes 2009 276.01
Destruction, Minn. Statutes 2009 273.50
Determination by Revenue Department, Minn. Statutes 2009 273.33
Disposition, Minn. Statutes 2009 485.23
Duplicate lists, costs, payment, Minn. Statutes 2009 276.04
Elevators on railroad property, Minn. Statutes 2009 273.32
Express companies, Minn. Statutes 2009 273.33
Failure to list, Minn. Statutes 2009 273.65, 273.67, 273.68
Form, Minn. Statutes 2009 275.28
Gas companies, Minn. Statutes 2009 273.35
Homestead benefits improperly allowed, penalties, Minn. Statutes 2009 273.124, 290A.25
Homesteads established after assessment date, Minn. Statutes 2009 273.124
Improvements to property, listing, Minn. Statutes 2009 273.11
Leased personal property, Minn. Statutes 2009 272.69
Listing, Minn. Statutes 2009 273.01, 273.062
Manufactured homes, Minn. Statutes 2009 273.125
Market valuations, changes, Minn. Statutes 2009 276.01
Oaths, Minn. Statutes 2009 273.65
Omitted or undervalued property
Correction, Minn. Statutes 2009 274.08, 274.09
County auditors, duties, Minn. Statutes 2009 273.02, 274.08, 274.09
Delinquent taxes, interest, Minn. Statutes 2009 281.37
Examiners, duties, Minn. Statutes 2009 274.10
Examiners' lists, Minn. Statutes 2009 274.10 to 274.12
Iron ore, Minn. Statutes 2009 273.02
Listing by appeal and equalization boards, Minn. Statutes 2009 274.01
Listing by persons sick or absent, Minn. Statutes 2009 274.07
Reports about, Minn. Statutes 2009 274.10
Special assessors, duties, Minn. Statutes 2009 270C.94, 270C.95
Tax liens, Minn. Statutes 2009 274.11
Value, county assessors, duties, Minn. Statutes 2009 270C.89
Owner absent or sick, Minn. Statutes 2009 273.66, 273.67
Petitions, defenses or objections, see Defenses or objections, petitions for under this topic
Pipeline companies, Minn. Statutes 2009 273.33
Place of listing
County equalization board, determination, Minn. Statutes 2009 273.48
Express companies, Minn. Statutes 2009 273.33
Gas companies, Minn. Statutes 2009 273.35
Generally, Minn. Statutes 2009 273.26
Power companies, Minn. Statutes 2009 273.36, 273.37
Power lines, Minn. Statutes 2009 273.36, 273.37
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Revenue Department, determination, Minn. Statutes 2009 273.48
Stage companies, Minn. Statutes 2009 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43
Transportation companies, Minn. Statutes 2009 273.33
Water companies, Minn. Statutes 2009 273.35
Power companies, Minn. Statutes 2009 273.36, 273.37
Power line property, Minn. Statutes 2009 273.42
Power lines, Minn. Statutes 2009 273.36, 273.37
Property in hands of assignee or receiver, Minn. Statutes 2009 273.46
Property moved between January and March, Minn. Statutes 2009 273.47
Property petitioned for review, exclusion, Minn. Statutes 2009 278.04
Ramsey County, Minn. Statutes 2009 274.16
Real estate tax judgment sales redemption, Minn. Statutes 2009 281.11
Refusal to list, notation, Minn. Statutes 2009 273.67
Reinstated taxes, lands erroneously returned as improved, Minn. Statutes 2009 283.11
Stage companies, Minn. Statutes 2009 273.33
Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43
Tax-exempt property, Minn. Statutes 2009 273.18
Transportation companies, Minn. Statutes 2009 273.33
Undivided interests, Minn. Statutes 2009 276.07
Unit card ledger counties, Minn. Statutes 2009 273.425, 275.28, 276.01
Verified statements of eligible property, Minn. Statutes 2009 273.25
Warehouses on railroad property, Minn. Statutes 2009 273.32
Water companies, Minn. Statutes 2009 273.35
Wind energy conversion systems, Minn. Statutes 2009 273.37
Tax notices
Contents, Minn. Statutes 2009 273.124, 275.065
County treasurers, duties, Minn. Statutes 2009 277.20, 277.21
Delinquent personal property taxes, Minn. Statutes 2009 277.17, 277.21, 277.23
Delinquent taxes
County auditors, duties, Minn. Statutes 2009 279.37
Court administrators, duties, Minn. Statutes 2009 279.20
Failure to send or receive, effect, Minn. Statutes 2009 279.37
Filing, effect, Minn. Statutes 2009 279.06
Filing to receive, who may file, Minn. Statutes 2009 273.1651, 276.041
Forms, Minn. Statutes 2009 279.06
Mailing procedures, Minn. Statutes 2009 279.091, 279.131
Policy of state, Minn. Statutes 2009 279.001
Publication of notice and list, Minn. Statutes 2009 279.09
Publication procedures, Minn. Statutes 2009 279.07 to 279.13
Requirements, Minn. Statutes 2009 279.37
Form, Minn. Statutes 2009 275.065, 277.17
General education revenues, referendum, Minn. Statutes 2009 126C.17
Generally, Minn. Statutes 2009 275.065
Manufactured homes, Minn. Statutes 2009 273.125, 277.17, 277.23
Overpayment, Minn. Statutes 2009 276.19
Special assessment, fire service, Minn. Statutes 2009 365.181
Subordinate service districts, effective date, Minn. Statutes 2009 365A.05
Tax liens, Minn. Statutes 2009 277.20
Truth in taxation notices, Minn. Statutes 2009 126C.48, 126C.55, 275.065
Unclaimed refunds, Minn. Statutes 2009 276.19
Tax relief area revenue distribution, Iron Range, Minn. Statutes 2009 276A.01 to 276A.09
Tax statements, see Property tax statements under this topic
Tax tables and schedules, Minn. Statutes 2009 290A.04
Taxable property
Air space, Minn. Statutes 2009 272.04
Assessments, see same under this topic
Construction camp equipment, Minn. Statutes 2009 168.012
Corporations, generally, Minn. Statutes 2009 272.01
Employment property defined as, Minn. Statutes 2009 469.166
Exemptions, see same under this topic
Generally, Minn. Statutes 2009 272.01, 272.02
Improvements, Minn. Statutes 2009 273.125
Industrial development districts, Minn. Statutes 2009 469.155
Oil and gas lands, Minn. Statutes 2009 272.04
Power companies, Minn. Statutes 2009 272.027
Power plants, Minn. Statutes 2009 272.027, 272.03, 298.25, 298.36
Railroads, Minn. Statutes 2009 272.20, 272.21
Real property acquired by state or local governments, Minn. Statutes 2009 272.68
Sectional structures, Minn. Statutes 2009 273.125
Semitaconite surface lands, Minn. Statutes 2009 298.36
Severed mineral interests, Minn. Statutes 2009 272.039 to 272.05
State Fairgrounds, Minn. Statutes 2009 37.01
Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651
Subsurface area, Minn. Statutes 2009 272.04
Taconite surface lands, Minn. Statutes 2009 298.25
Tax-forfeited agricultural lands, restoration to tax rolls, Minn. Statutes 2009 282.15
Timber interests, Minn. Statutes 2009 272.05
Taxing authorities
Duties, generally, Minn. Statutes 2009 275.065
Meetings, adoption of budget and tax levies, Minn. Statutes 2009 275.065
Specific entities, see specific entries under this topic
Tort judgments, payment, Minn. Statutes 2009 466.09
Taxpayers
Affidavits of absence, listing of property, Minn. Statutes 2009 274.07
Agreements, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2009 272.38
Appeals to Tax Court, denial of homestead classification, Minn. Statutes 2009 271.01, 271.21
Appearance before appeal and equalization boards, Minn. Statutes 2009 274.01
Assessments, alternative review process, Minn. Statutes 2009 274.13
Confession of judgment, Minn. Statutes 2009 277.23
Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2009 273.118
Consent, tax judgment sales, Minn. Statutes 2009 277.21
Defined as owner responsible for tax payments, Minn. Statutes 2009 276.04
Economic development authorities, sale of property, rights and duties, Minn. Statutes 2009 469.105
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2009 289A.60
Grievances, assessment or classification, Minn. Statutes 2009 274.01, 274.09, 274.13
Information about, property tax lists, contents, Minn. Statutes 2009 276.01
Lawsuits, excess levies, Minn. Statutes 2009 275.26
Liability, Minn. Statutes 2009 272.01, 277.21
MFIP applicants or participants, rental income, deduction, Minn. Statutes 2009 256J.37
Names, delinquent tax lists and notices, Minn. Statutes 2009 279.05
Notice given, Minn. Statutes 2009 270C.95, 273.112, 273.124, 273.125, 275.065, 277.21
Notice received
Appeal and equalization boards, Minn. Statutes 2009 274.014, 274.13
Assessments, changes, Minn. Statutes 2009 274.01
Mistakenly billed taxes, Minn. Statutes 2009 278.14
Overpayments, Minn. Statutes 2009 276.19
Proposed taxes, Minn. Statutes 2009 275.065
Real estate tax judgments, bills, Minn. Statutes 2009 278.10
Tax liens, renewal, Minn. Statutes 2009 277.20
Tax lists, correction, Minn. Statutes 2009 274.09
Tax notices, see same under this topic
Unmined iron ore, market value, Minn. Statutes 2009 273.1104
Payments by, liens, discharge certificates, filing fees, Minn. Statutes 2009 272.481
Payments to, structures, timber, or minerals sold for taxes, excess proceeds, Minn. Statutes 2009 272.39
Petitions by
Abatement, Minn. Statutes 2009 270C.926
Defenses or objections, petitions for, see same under this topic
Iron-bearing formations, classification, Minn. Statutes 2009 273.16
Refunds, Minn. Statutes 2009 270C.926
Statements of exemption, filing, Minn. Statutes 2009 272.025
Surety bonds, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2009 272.38
Third class cities
Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 449.14
General fund purposes, Minn. Statutes 2009 426.04
Interest on gifts, Minn. Statutes 2009 465.05
Musical entertainment, Minn. Statutes 2009 449.08
Parking facilities, Minn. Statutes 2009 459.14
Public relations, Minn. Statutes 2009 469.188, 469.189
Timber, tax liens, Minn. Statutes 2009 272.31
Timber lands, notice of cutting or removal, lands with delinquent property taxes, Minn. Statutes 2009 272.41, 272.42
Tonka Bay, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Towns
Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12
Additional levies, reduced net tax capacity, Minn. Statutes 2009 275.48
Airports and landing fields, Minn. Statutes 2009 360.035 to 360.037, 360.043
Ambulance services, Minn. Statutes 2009 471.476
Annexation of territory
Apportionment, Minn. Statutes 2009 414.067
Differential taxation, Minn. Statutes 2009 414.035
Levy authority, Minn. Statutes 2009 414.031, 414.0325, 414.033
Payments from cities, Minn. Statutes 2009 414.033
Apportionment, Minn. Statutes 2009 379.06, 414.067
Aquatic plant control, Minn. Statutes 2009 103G.625
Audits and examinations, Minn. Statutes 2009 6.60
Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 449.14
Bonds (public debt), Minn. Statutes 2009 365.47 to 365.49, 366.095
Boundary changes, effect, Minn. Statutes 2009 370.19
Certificates of indebtedness, Minn. Statutes 2009 366.095
Certification, Minn. Statutes 2009 275.065, 275.07
Consolidation of territory, Minn. Statutes 2009 414.041, 414.067
County historical societies, support, Minn. Statutes 2009 138.053
Dam safety loan payments, Minn. Statutes 2009 103G.511
Debt service resolutions, Minn. Statutes 2009 471.61
Delinquent taxes, special assessments, penalties, Minn. Statutes 2009 365.181
Detachment of territory, Minn. Statutes 2009 414.06, 414.067
Dissolved towns, Minn. Statutes 2009 365.45, 365.47 to 365.49
Dump, Minn. Statutes 2009 365.10
Emergency management, local organization, Minn. Statutes 2009 12.26
Emergency medical services districts, special levies, Minn. Statutes 2009 144F.01
Enterprise zones, credits, see same under this topic
Equipment purchases, Minn. Statutes 2009 365.16, 365.18, 368.01
Excess levies, reduced net tax capacity, Minn. Statutes 2009 275.48
Exemptions, town cemeteries, Minn. Const. art 10 s 1
Final tax is proposed tax, Minn. Statutes 2009 275.065
Fire fund, Minn. Statutes 2009 88.04, 365.19
Fire prevention improvements to private land, Minn. Statutes 2009 88.43
Fire protection districts, Minn. Statutes 2009 365.18, 368.85
Fire service, user assessments, Minn. Statutes 2009 365.181
Forestry Act, Minn. Statutes 2009 365.19
Iron Range towns, Minn. Statutes 2009 276A.01 to 276A.09, 471.75
Judgments, payment, Minn. Statutes 2009 365.41, 365.42, 466.09
Levy limits, Minn. Statutes 2009 365.431, 469.1815, 471.69
Levy limits, exemption
Airports and landing fields, Minn. Statutes 2009 360.036, 360.037
Local firefighter relief associations, Minn. Statutes 2009 69.77, 275.70, 353.28, 366.27
Local police relief associations, Minn. Statutes 2009 69.77, 275.70, 353.28
Local relief association consolidation accounts, Minn. Statutes 2009 353.28, 353A.09
Local water management, Minn. Statutes 2009 103B.335
Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28
Social Security, employer contributions, Minn. Statutes 2009 355.03
Storm sewer improvement districts, Minn. Statutes 2009 275.70
Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 69.773
Library construction, Minn. Statutes 2009 134.41
Local firefighter relief associations, Minn. Statutes 2009 69.77, 353.28, 366.27
Local police relief associations, Minn. Statutes 2009 69.77, 353.28
Local relief association consolidation accounts, Minn. Statutes 2009 353.28, 353A.09
Local safety councils, Minn. Statutes 2009 471.63
Local water management, Minn. Statutes 2009 103B.325
Metropolitan area, Minn. Statutes 2009 473.87, 473F.08
Metropolitan transit replacement service program, Minn. Statutes 2009 473.388
Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041
Mosquito abatement, Minn. Statutes 2009 18G.14
Municipal forests, maintenance, Minn. Statutes 2009 459.06
Omissions and errors, correction, Minn. Statutes 2009 275.075
Park districts, Minn. Statutes 2009 398.16
Payment, Minn. Statutes 2009 367.18
Pest control, Minn. Statutes 2009 18G.13
Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 18H.03
Platted towns, police, fire, and water service, Minn. Statutes 2009 365.20
Police and fire equipment, Minn. Statutes 2009 365.16, 365.18, 365.243
Postaudits, cost, Minn. Statutes 2009 6.62
Public employees defined contribution plan, Minn. Statutes 2009 353.28
Public Employees Retirement Association, Minn. Statutes 2009 353.28
Rates, metropolitan area towns, Minn. Statutes 2009 473F.08
Real property acquired by, payment, Minn. Statutes 2009 272.68
Recording errors by county auditor, correction, Minn. Statutes 2009 275.077
Reductions or offsets, natural resources land payments, Minn. Statutes 2009 477A.14
Referendum, Minn. Statutes 2009 164.05, 275.60, 365.56
Regional library systems, Minn. Statutes 2009 134.342
Rehabilitation facilities, Minn. Statutes 2009 268A.06
Reports about, Minn. Statutes 2009 275.07
Revenues
Distribution, Minn. Statutes 2009 276.11
Spending in excess of, Minn. Statutes 2009 365.43, 471.76 to 471.78
Roads and bridges, Minn. Statutes 2009 164.03, 164.04, 164.041, 165.12
Sewers, Minn. Statutes 2009 444.075
Social Security, employer contributions, Minn. Statutes 2009 355.03
Special assessments, Minn. Statutes 2009 365.181
Special taxes, impassable roads, correction, Minn. Statutes 2009 163.16
Spending limits, Minn. Statutes 2009 365.43, 365.431
Storm sewer improvement districts, Minn. Statutes 2009 444.20
Storm water control systems, Minn. Statutes 2009 444.075
Subordinate service districts
Bonds, Minn. Statutes 2009 365A.08
Dissolution, refunds of taxes, Minn. Statutes 2009 365A.095
Establishment, Minn. Statutes 2009 365A.03 to 365A.05
Total revenue, Minn. Statutes 2009 365.43
Tourist camps, Minn. Statutes 2009 450.19
Town buildings, purchase, construction, or reconstruction, Minn. Statutes 2009 365.14
Town charges, Minn. Statutes 2009 365.09
Town road account distributions, eligibility, Minn. Statutes 2009 162.081
Town road drainage tax, Minn. Statutes 2009 164.05
Town roads, maintenance, Minn. Statutes 2009 366.015, 366.016
Township telephone systems, Minn. Statutes 2009 237.35, 237.37
Unemployment insurance, Minn. Statutes 2009 268.052
Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 69.773
Voting machines and systems, Minn. Statutes 2009 206.59
Wastewater treatment, Minn. Statutes 2009 473.521
Wastewater treatment facilities, Minn. Statutes 2009 444.075
Water services facilities of private vendors, Minn. Statutes 2009 272.02, 471A.03, 471A.05
Water supply, Minn. Statutes 2009 444.075
Watershed management, Minn. Statutes 2009 103B.245
Waterworks, Minn. Statutes 2009 365.20
Travel trailers, Minn. Statutes 2009 168.012
Tree growth taxes, see TREE GROWTH TAXES
United States, payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2009 471.49 to 471.55
Unmined iron ore, assessments, Minn. Statutes 2009 273.1104, 273.165
Unorganized territories, Minn. Statutes 2009 375.23
Unorganized townships
County boards, duties, Minn. Statutes 2009 163.06
Powerline credit, calculation, Minn. Statutes 2009 273.42
Roads and bridges, Minn. Statutes 2009 163.06
Valuation, see VALUATION OF PROPERTY
Victoria, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2009 289A.63
Delinquent taxes, standing timber, Minn. Statutes 2009 272.42
Payment violations, removal of structures, timber, minerals, soil, sand, gravel, or peat,, Minn. Statutes 2009 272.39, 272.40
Statutes of limitations, Minn. Statutes 2009 289A.63
Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2009 272.025
Virginia, firefighters relief association, levy reductions, Minn. Statutes 2009 69.77
Void levies, judgments, refunds, Minn. Statutes 2009 283.05
Waivers
Delinquent taxes, interest, Minn. Statutes 2009 279.37
Payments pending petitions for defenses or objections, Minn. Statutes 2009 278.03
Warrants (payment), exception, Minn. Statutes 2009 276.19
Watershed districts
Assessments, Minn. Statutes 2009 103D.901
Bond fund, Minn. Statutes 2009 103D.905
Certification, Minn. Statutes 2009 103D.915, 275.067
Emergency projects, Minn. Statutes 2009 103D.615
Levy limits, Minn. Statutes 2009 103B.245
Liability, withdrawn territory, Minn. Statutes 2009 103D.225
Notice, Minn. Statutes 2009 275.065
Project tax levies, Minn. Statutes 2009 103D.905
Wayzata, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Well drilling equipment, Minn. Statutes 2009 168.012
Western Lake Superior Sanitary District
Annexation of territory, Minn. Statutes 2009 458D.22
Bonds, payment, Minn. Statutes 2009 458D.15
Certificates of indebtedness, payment, Minn. Statutes 2009 458D.15
White Earth Indian Reservation, Pine Point School, levy, Minn. Statutes 2009 128B.03
Wilkin County, flood loss aid, Minn. Statutes 2009 273.1383
Woodland, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635
Year of tax, cash or accrual basis taxpayers, Minn. Statutes 2009 275.28