VALUATION OF PROPERTY

See also APPRAISERS; ASSESSORS; REAL ESTATE APPRAISERS; TAX ASSESSMENTS

Aggregate valuation, equalization, State Board of Equalization, duties, Minn. Statutes 2004 270.12

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to, see under TAX COURT

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Changes

Errors, correction, when allowed, Minn. Statutes 2004 274.01, 274.13, 274.14, 274.17

Property tax lists, Minn. Statutes 2004 276.01

When allowed, Minn. Statutes 2004 273.01

Conservation restrictions or easements

Property taxes, reductions, Minn. Statutes 2004 273.117

Contamination taxes, Minn. Statutes 2004 270.91 to 270.98, 275.065, 276.04

Counties, dissolution of towns, Minn. Statutes 2004 365.49

County appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

County assessors, duties, see Valuation of property under COUNTY ASSESSORS

Data, classification, Minn. Statutes 2004 13.44

Definitions

Real estate appraisers, Minn. Statutes 2004 82B.02

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

First class cities, improvements

Acquisition of land, Minn. Statutes 2004 430.02

Generally, Minn. Statutes 2004 273.11

Insurance companies, duties, Minn. Statutes 2004 60A.122, 60A.123

Jurisdiction, Tax Court, Minn. Statutes 2004 271.01, 271.21

Limited market value, Minn. Statutes 2004 273.11, 273.1106

Market value, see MARKET VALUE

Minneapolis-Saint Paul International Airport, Minn. Statutes 2004 473.626, 473.629

Notice, Minn. Statutes 2004 273.121

Procedures, Minn. Statutes 2004 274.17

Property tax statements, Minn. Statutes 2004 276.04

Records and record keeping

Market valuation summary, Minn. Statutes 2004 274.05

Reduction or abatement

Appeal and equalization boards, Minn. Statutes 2004 274.13

County boards, duties, Minn. Statutes 2004 375.192

Economic development tax abatement, county board, duties, Minn. Statutes 2004 375.194

Specific types of property, see Valuation of property under specific subjects

State lands, see Appraisals under STATE LANDS

Tax lists, Minn. Statutes 2004 275.28

Tax-exempt property converted to taxable uses, Minn. Statutes 2004 272.02

Undervaluation, examiners, duties, Minn. Statutes 2004 274.10