Section | Headnote |
---|---|
272.01 | Property subject to taxation. |
272.011 | State-owned property used for housing officers or employees. |
272.02 | Exempt property. |
272.021 | Property of volunteer fire department exempt from taxation. |
272.0211 | Sliding scale market value exclusion for electric power generation efficiency. |
272.0212 | Border development zone property. |
272.022 | [Repealed, 1983 c 222 s 45] |
272.023 | [Repealed, 1983 c 222 s 45] |
272.024 | [Repealed, 1983 c 222 s 45] |
272.025 | Filing requirement. |
272.026 | Tax status of property managed by a housing redevelopment authority or public housing agency. |
272.027 | Personal property used to generate electricity for production and resale. |
272.028 | Payment in lieu of personal property tax; wind generation facilities. |
272.03 | Definitions. |
272.031 | Abbreviations. |
272.039 | Legislative findings and conclusions related to the taxation of minerals owned separately from the surface. |
272.04 | Mineral, gas, coal, and oil owned apart from land; space above and below surface. |
272.05 | Reserved timber or mineral rights or interests in lands subject to taxation; may be sold for taxes. |
272.06 | Legality presumed. |
272.07 | [Repealed, 1965 c 45 s 73] |
272.08 | Interest on unpaid taxes. |
272.09 | [Repealed, 1994 c 510 art 1 s 13] |
272.10 | Right to assess and collect; limitation. |
272.11 | Expenses of reassessment. |
272.115 | Certificate of value; filing. |
272.12 | Conveyances, taxes paid before recording. |
272.121 | Current tax on divided parcels. |
272.13 | [Repealed, 1971 c 63 s 4] |
272.14 | Transfer of undivided interest. |
272.15 | Deed to correct title. |
272.16 | Transfer of specific part. |
272.161 | Determination of net tax capacity of specific part of land transferred. |
272.162 | Restrictions on transfers of specific parts. |
272.17 | List of certificates of sale filed with auditor. |
272.18 | [Repealed, 1979 c 9 s 3] |
272.19 | Platting of irregular tracts. |
272.191 | Irregular tracts of land, code system of describing. |
272.192 | Records. |
272.193 | Numbering tracts. |
272.194 | Notices. |
272.195 | Legal description. |
272.196 | Certified copies, filing, exceptions. |
272.20 | Railroad lands becoming taxable; lists of lands reverting to railroads. |
272.21 | Railroad lands; sale. |
272.22 | When stock represents lands. |
272.23 | Taxability in litigation. |
272.24 | Company to report transfers. |
272.25 | [Repealed, 1965 c 45 s 73] |
272.26 | [Repealed, 1965 c 45 s 73] |
272.27 | [Repealed, 1965 c 45 s 73] |
272.28 | Counties having bonded debt; sinking fund; tax. |
272.29 | Governor may suspend or remove. |
272.30 | Actions against officers; expense of county. |
272.31 | Lien of real estate taxes. |
272.32 | Assessments for local improvements in cities. |
272.33 | Assessments for local improvements in cities of first class. |
272.34 | [Repealed, 1984 c 593 s 46] |
272.35 | [Repealed, 1984 c 593 s 46] |
272.36 | [Repealed, 1984 c 593 s 46] |
272.37 | Application. |
272.38 | Structures, standing timber, or minerals not to be removed. |
272.39 | Structures, timber, or minerals may be seized. |
272.40 | Removal. |
272.41 | Standing timber; taxes or assessments unpaid; persons cutting for commercial purposes to give notice to county auditor. |
272.42 | Violations; liability. |
272.43 | Real estate tax judgment; no limitation. |
272.435 | Notice of tax payments to mortgagors and contract vendees. |
272.44 | Taxes paid by lien holders are an additional lien. |
272.45 | Taxes paid by tenant or other person become lien, upon notice filed with county recorder. |
272.46 | Auditor to furnish statement of tax liens and tax sales; fees; application. |
272.47 | [Repealed, 1994 c 510 art 1 s 13] |
272.479 | Scope. |
272.48 | [Repealed, 1971 c 265 s 7] |
272.481 | Place of filing. |
272.482 | Execution of notices and certificates. |
272.483 | Duties of filing officer. |
272.484 | Fees. |
272.485 | Uniformity of application and construction. |
272.486 | Short title. |
272.487 | [Repealed, 1991 c 291 art 18 s 16] |
272.488 | Computerized filing of tax liens and notices. |
272.49 | [Repealed, 1951 c 127 s 1] |
272.50 | [Repealed, 1991 c 291 art 15 s 10] |
272.51 | [Repealed, 1991 c 291 art 15 s 10] |
272.52 | [Repealed, 1991 c 291 art 15 s 10] |
272.53 | [Repealed, 1991 c 291 art 15 s 10] |
272.54 | Renumbered 281.321 |
272.55 | Renumbered 281.322 |
272.56 | Renumbered 281.323 |
272.57 | Renumbered 281.324 |
272.58 | Enforcement of taxes reciprocally in courts of this and other states. |
272.59 | [Repealed, 1979 c 303 art 2 s 38] |
272.61 | [Repealed, 1984 c 593 s 46] |
272.62 | [Repealed, 1984 c 593 s 46] |
272.63 | [Repealed, 1984 c 593 s 46] |
272.64 | [Repealed, 1988 c 719 art 5 s 81] |
272.65 | [Repealed, 1971 c 780 s 1] |
272.66 | [Repealed, 1984 c 593 s 46] |
272.67 | Division of land in cities into rural and urban districts. |
272.68 | Payment of taxes and assessments on property acquired by the state. |
272.69 | Listing leased personal property; penalty. |
272.70 | [Repealed, 1990 c 480 art 7 s 34] |
272.71 | TIF properties; notice of potential valuation reductions. |
Official Publication of the State of Minnesota
Revisor of Statutes