2003 Minnesota Statutes

CHAPTER 273. Taxes; listing, assessment

Table of Sections

Section	Headnote
273.01	Listing and assessment, time.
273.011	[Repealed, 1977 c 423 art 2 s 20]
273.012	[Repealed, 1977 c 423 art 2 s 20]
273.015	Tax computed to nearest even-numbered cent.
273.02	Omitted property.
273.03	Real estate; assessment; method.
273.032	Market value definition.
273.04	[Repealed, 1984 c 593 s 46]
273.05	Assessors; appointment, term, and oath.
273.051	City assessors, term.
273.052	Appointment; application.
273.053	Assessment; expenses.
273.054	Duties and powers of assessor.
273.055	Resolution to appoint assessor; termination of local assessor's office.
273.056	Revocation of county assessor's election; local assessors.
273.06	Deputy assessors.
273.061	Establishment of office for each county.
273.062	Valuation and assessment of personal property.
273.063	Application; limitations.
273.064	Examination of local assessor's work; completion of assessments.
273.065	Delivery of assessment appraisal records; extensions.
273.07	[Repealed, 1947 c 531 s 10]
273.071	[Repealed, Ex1967 c 32 art 8 s 12]
273.072	Agreements for joint assessment.
273.075	Instructional courses for assessors and deputies.
273.0755	Training and education of property tax personnel.
273.08	Assessor's duties.
273.09	Local, South St. Paul
273.10	School districts.
273.11	Valuation of property.
273.1101	Valuation, terminology in statutes, laws or charters.
273.1102	Rate of tax, terminology of laws or charters.
273.1103	Net debt, terminology of laws or charters.
273.1104	Iron ore, value.
273.1105	[Repealed, 1Sp1985 c 14 art 4 s 98]
273.1106	Report to legislature; limited market value; valuation exclusion.
273.111	Agricultural property tax.
273.112	Private outdoor recreational, open space and park land tax.
273.115	[Repealed, 1987 c 268 art 6 s 53]
273.116	[Repealed, 1987 c 268 art 6 s 53]
273.117	Conservation property tax valuation.
273.118	Tax paid in recognition of congressional medal of honor.
273.119	Conservation tax credit.
273.1195	[Repealed, 1988 c 719 art 5 s 81]
273.12	Assessment of real property.
273.121	Valuation of real property, notice.
273.122	[Repealed, 1980 c 607 art 2 s 24]
273.123	Reassessment of homestead property damaged by a disaster.
273.124	Homestead determination; special rules.
273.125	Assessment of manufactured homes.
273.126	Qualifying low-income rental housing.
273.127	[Repealed, 2000 c 490 art 5 s 40]
273.13	Classification of property.
273.131	[Repealed, 1965 c 45 s 73]
273.1311	[Repealed, 1987 c 268 art 6 s 53]
273.1312	[Repealed, 1987 c 291 s 244]
273.1313	[Repealed, 1987 c 291 s 244]
273.1315	Certification of 1b property.
273.1316	[Repealed, 2000 c 490 art 5 s 40]
273.1317	[Repealed, 1997 c 231 art 1 s 21]
273.1318	[Repealed, 1997 c 231 art 1 s 21]
273.1319	Single family housing; noncompliance; Minneapolis and St. Paul.
273.132	[Repealed, 1988 c 719 art 5 s 81]
273.133	[Repealed, 1Sp1985 c 14 art 4 s 98]
273.134	Taconite and iron ore areas; tax relief area; definitions.
273.1341	Taconite assistance area.
273.135	Homestead property tax relief.
273.136	Taconite property tax relief account; replacement of revenue.
273.137	[Repealed, 1991 c 291 art 12 s 35]
273.138
273.1381	[Repealed, 1994 c 587 art 3 s 21 para (b)]
273.1382	[Repealed, 1Sp2001 c 5 art 3 s 96]
273.1383	1997 flood loss replacement aid.
273.1384	Market value homestead credits.
273.1385	Aid for Public Employees Retirement Association employer contribution rate increase.
273.1386	2002 flood loss; city replacement aid.
273.139	[Repealed, 1983 c 342 art 5 s 16]
273.1391	Supplementary homestead property tax relief.
273.1392	Payment; school districts.
273.1393	Computation of net property taxes.
273.1394	[Repealed, 1988 c 719 art 5 s 81]
273.1395	[Repealed, 1988 c 719 art 5 s 81]
273.1396	[Repealed, 1988 c 719 art 5 s 81]
273.1397	[Repealed, 1988 c 719 art 5 s 81]
273.1398	Homestead and agricultural credit and disparity reduction aid.
273.1399	[Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41]
273.14	Definitions.
273.15	[Repealed, 1Sp1985 c 14 art 4 s 98]
273.16	Determination of classification.
273.165	Taxation of separate mineral interests and unmined iron ore.
273.1651	Taxation and forfeiture of stockpiled metallic minerals material.
273.166	[Repealed, 1Sp2003 c 21 art 6 s 17]
273.17	Assessment of real property.
273.18	Listing, valuation, and assessment of exempt property by county auditors.
273.19	Lessees and equitable owners.
273.20	Assessor may enter dwellings, buildings, or structures.
273.21	Neglect by auditor or assessor; penalty.
273.22	[Repealed, 1994 c 416 art 1 s 65]
273.23	[Repealed, 1983 c 222 s 45]
273.24	[Repealed, 1983 c 222 s 45]
273.25	Lists to be verified.
273.26	Personal property; where listed.
273.27	[Repealed, 1984 c 593 s 46]
273.28	[Repealed, 1983 c 222 s 45]
273.29	[Repealed, 1983 c 222 s 45]
273.30	[Repealed, 1983 c 222 s 45]
273.31	[Repealed, 1983 c 222 s 45]
273.32	Elevators and warehouses on railroad.
273.33	Express, stage and transportation companies; pipe lines.
273.34	[Repealed, 1983 c 222 s 45]
273.35	Gas and water companies.
273.36	Electric light and power companies.
273.37	Companies supplying electric power.
273.371	Reports of utility companies.
273.372	Proceedings and appeals; utility or railroad valuations.
273.38	Percentage of assessments; exceptions.
273.39	Rural area.
273.40	Annual tax on cooperative associations.
273.41	Amount of tax; distribution.
273.42	Rate of tax; entry and certification; credit on payment; property tax credit.
273.425	Adjustment of levy.
273.43	Personal property of certain companies, where listed.
273.44	[Repealed, 1983 c 222 s 45]
273.45	[Repealed, 1983 c 222 s 45]
273.46	Assignees and receivers.
273.47	Property moved between January and March.
273.48	Where listed in case of doubt.
273.49	[Repealed, 1993 c 375 art 3 s 47]
273.50	Lists may be destroyed.
273.51	Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690
273.52	[Repealed, 1983 c 222 s 45]
273.53	[Repealed, 1969 c 9 s 99]
273.54	[Repealed, 1969 c 9 s 99]
273.55	[Repealed, 1969 c 9 s 99]
273.56	[Repealed, 1984 c 593 s 46]
273.57	[Repealed, 1969 c 9 s 99]
273.58	[Repealed, 1969 c 9 s 99]
273.59	[Repealed, 1969 c 9 s 99]
273.60	[Repealed, 1969 c 9 s 99]
273.61	[Repealed, 1969 c 9 s 99]
273.62	[Repealed, 1969 c 9 s 99]
273.63	[Repealed, 1969 c 9 s 99]
273.64	[Repealed, 1969 c 9 s 99]
273.65	Failure to list; examination under oath; duties of assessor.
273.66	Owner absent or sick.
273.67	Procedure when owner does not list or is not sworn.
273.68	Failure to obtain list.
273.69	[Repealed, Ex1971 c 31 art 31 s 1]
273.70	[Repealed, Ex1971 c 31 art 31 s 1]
273.71	[Repealed, 1987 c 291 s 244]
273.72	[Repealed, 1987 c 291 s 244]
273.73	[Repealed, 1987 c 291 s 244]
273.74	[Repealed, 1987 c 291 s 244]
273.75	[Repealed, 1987 c 291 s 244]
273.76	[Repealed, 1987 c 291 s 244]
273.77	[Repealed, 1987 c 291 s 244]
273.78	[Repealed, 1987 c 291 s 244]
273.80	Distressed homestead reinvestment exemption.
273.86	[Repealed, 1987 c 291 s 244]