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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 270. VARIOUS TAXES; STATE BOARDS OF ASSESSORS AND EQUALIZATION

Table of Sections
SectionHeadnote
270.01Repealed, 2005 c 151 art 1 s 117
270.02Repealed, 2005 c 151 art 1 s 117
270.021Repealed, 2005 c 151 art 1 s 117
270.022Repealed, 2005 c 151 art 1 s 117
270.03Repealed, 1943 c 160 s 1
270.04Repealed, 2005 c 151 art 1 s 117
270.05Repealed, 2005 c 151 art 1 s 117
270.051Repealed, 1984 c 502 art 14 s 20
270.052Repealed, 2005 c 151 art 1 s 117
270.058Repealed, 2005 c 151 art 1 s 117
270.059Repealed, 2005 c 151 art 1 s 117
270.06Repealed, 2005 c 151 art 1 s 117
270.0601Repealed, 2005 c 151 art 1 s 117
270.0602Repealed, 2005 c 151 art 1 s 117
270.0603Repealed, 2005 c 151 art 1 s 117
270.0604
270.0605Repealed, 2005 c 151 art 1 s 117
270.061Repealed, 2005 c 151 art 1 s 117
270.062Repealed, 2005 c 151 art 1 s 117
270.063Repealed, 2005 c 151 art 1 s 117
270.064Repealed, 2005 c 151 art 1 s 117
270.065Repealed, 2005 c 151 art 1 s 117
270.066Repealed, 2005 c 151 art 1 s 117
270.0665Repealed, 2005 c 151 art 1 s 117
270.067Repealed, 2005 c 151 art 1 s 117
270.068Repealed, 2005 c 151 art 1 s 117
270.0681Repealed, 2005 c 151 art 1 s 117
270.0682Repealed, 2005 c 151 art 1 s 117
270.069Repealed, 2005 c 151 art 1 s 117
270.07Repealed, 2005 c 151 art 1 s 117
AIRLINE FLIGHT PROPERTY TAX
270.071DEFINITIONS.
270.072TAXATION AND ASSESSMENT OF FLIGHT PROPERTY.
270.073EXAMINATIONS AND INVESTIGATIONS.
270.074VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX.
270.075TAX LEVY.
270.076APPEAL.
270.077TAXES CREDITED TO STATE AIRPORTS FUND.
270.078NOT TO CONFLICT WITH FEDERAL LAW.
270.079RECIPROCAL ARRANGEMENT WITH OTHER STATES.
270.08Repealed, 1990 c 480 art 2 s 18
270.083Repealed, 2000 c 490 art 10 s 22
270.084Repealed, 2005 c 151 art 1 s 117
270.09Repealed, 2005 c 151 art 1 s 117
270.10
270.101Repealed, 2005 c 151 art 1 s 117
270.102Repealed, 2005 c 151 art 1 s 117
STATE BOARD OF EQUALIZATION
270.11POWERS; MEETINGS.
270.12STATE BOARD OF EQUALIZATION; DUTIES.
270.13Repealed, 2005 c 151 art 1 s 117
270.14Repealed, 2005 c 151 art 1 s 117
270.15Repealed, 2005 c 151 art 1 s 117
270.16Repealed, 2005 c 151 art 1 s 117
270.17Repealed, 2005 c 151 art 1 s 117
270.18Repealed, 2005 c 151 art 1 s 117
270.185Repealed, 1992 c 513 art 4 s 60
270.19Repealed, 2005 c 151 art 1 s 117
270.20Repealed, 2005 c 151 art 1 s 117
270.21Repealed, 2005 c 151 art 1 s 117
270.22Repealed, 2005 c 151 art 1 s 117
270.23Repealed, 2005 c 151 art 1 s 117
270.24Repealed, 2005 c 151 art 1 s 117
270.25Repealed, 2005 c 151 art 1 s 117
270.26Repealed, 2005 c 151 art 1 s 117
270.27Repealed, 2005 c 151 art 1 s 117
270.271Repealed, 2005 c 151 art 1 s 117
270.272Repealed, 2005 c 151 art 1 s 117
270.273Repealed, 2005 c 151 art 1 s 117
270.274Repealed, 2005 c 151 art 1 s 117
270.275Repealed, 2005 c 151 art 1 s 117
270.276Repealed, 2005 c 151 art 1 s 117
270.277Repealed, 2005 c 151 art 1 s 117
270.278Repealed, 2005 c 151 art 1 s 117
270.30Repealed, 2005 c 151 art 1 s 117
270.31Repealed, 1Sp2001 c 5 art 8 s 17
270.32Repealed, 1Sp2001 c 5 art 8 s 17
270.33Repealed, 1Sp2001 c 5 art 8 s 17
270.34Repealed, 1Sp2001 c 5 art 8 s 17
270.35Repealed, 1Sp2001 c 5 art 8 s 17
270.36Repealed, 1Sp2001 c 5 art 8 s 17
270.37Repealed, 1Sp2001 c 5 art 8 s 17
270.38Repealed, 1Sp2001 c 5 art 8 s 17
270.39Repealed, 1Sp2001 c 5 art 8 s 17

STATE BOARD OF ASSESSORS

270.41BOARD OF ASSESSORS.
270.42MEMBERSHIP.
270.43COMPENSATION AND EXPENSES.
270.44CHARGES FOR COURSES, EXAMINATIONS OR MATERIALS.
270.45DISPOSITION OF FEES.
270.46TRAINING COURSES, ESTABLISHMENT; OTHER COURSES, REGULATION.
270.47RULES.
270.48LICENSURE OF QUALIFIED PERSONS.
270.485Repealed, 2005 c 151 art 1 s 117
270.49Repealed, 1995 c 264 art 16 s 21
270.493Repealed, 1995 c 264 art 16 s 21
270.494Repealed, 2005 c 151 art 1 s 117
270.50EMPLOYMENT OF LICENSED ASSESSORS.
270.51PREVIOUSLY ACCREDITED ASSESSORS.
270.52COSTS OF MAKING ASSESSMENTS.
270.53EXISTING CONTRACTS FOR ASSESSMENT OF PROPERTY.
270.60Repealed, 2005 c 151 art 1 s 117
270.65Repealed, 2005 c 151 art 1 s 117
270.651Repealed, 1990 c 480 art 1 s 45
270.652Repealed, 2005 c 151 art 1 s 117
270.66Repealed, 2005 c 151 art 1 s 117
270.67Repealed, 2005 c 151 art 1 s 117
270.68Repealed, 2005 c 151 art 1 s 117
270.69
270.691
270.70
270.7001Repealed, 2005 c 151 art 1 s 117
270.7002Repealed, 2005 c 151 art 1 s 117
270.701Repealed, 2005 c 151 art 1 s 117
270.702Repealed, 2005 c 151 art 1 s 117
270.703Repealed, 2005 c 151 art 1 s 117
270.704Repealed, 2005 c 151 art 1 s 117
270.705Repealed, 2005 c 151 art 1 s 117
270.706Repealed, 2005 c 151 art 1 s 117
270.707Repealed, 2005 c 151 art 1 s 117
270.708Repealed, 2005 c 151 art 1 s 117
270.709Repealed, 2005 c 151 art 1 s 117
270.71Repealed, 2005 c 151 art 1 s 117
270.72Repealed, 2005 c 151 art 1 s 117
270.721Repealed, 2005 c 151 art 1 s 117
270.73Repealed, 2005 c 151 art 1 s 117
270.74Repealed, 2005 c 151 art 1 s 117
270.75
270.76Repealed, 2005 c 151 art 1 s 117
270.77Repealed, 1990 c 480 art 1 s 45
270.771Repealed, 2005 c 151 art 1 s 117
270.78Repealed, 2005 c 151 art 1 s 117
270.79Repealed, 2005 c 151 art 1 s 117

RAILROADS

270.80DEFINITIONS.
270.81TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY.
270.82REPORTS OF RAILROAD COMPANIES.
270.83EXAMINATIONS AND INVESTIGATIONS.
270.84ANNUAL VALUATION OF OPERATING PROPERTY.
270.85Repealed, 2005 c 151 art 5 s 46
270.86APPORTIONMENT AND EQUALIZATION OF VALUATION.
270.87CERTIFICATION TO COUNTY ASSESSORS.
270.88Repealed, 2005 c 151 art 5 s 46
270.89Repealed, 1987 c 268 art 4 s 25
270.90Repealed, 1984 c 593 s 46

CONTAMINATION TAX

270.91CONTAMINATION TAX.
270.92DEFINITIONS.
270.93TAX BASE; CONTAMINATION VALUE.
270.94EXEMPTIONS.
270.95PAYMENT; ADMINISTRATION.
270.96DUTIES.
270.97DEPOSIT OF REVENUES.
270.98LOCAL ADMINISTRATIVE COSTS.
270.01 [Repealed, 2005 c 151 art 1 s 117]
270.02 [Repealed, 2005 c 151 art 1 s 117]
270.021 [Repealed, 2005 c 151 art 1 s 117]
270.022 [Repealed, 2005 c 151 art 1 s 117]
270.03 [Repealed, 1943 c 160 s 1]
270.04 [Repealed, 2005 c 151 art 1 s 117]
270.05 [Repealed, 2005 c 151 art 1 s 117]
270.051 [Repealed, 1984 c 502 art 14 s 20]
270.052 [Repealed, 2005 c 151 art 1 s 117]
270.058 [Repealed, 2005 c 151 art 1 s 117]
270.059 [Repealed, 2005 c 151 art 1 s 117]
270.06 [Repealed, 2005 c 151 art 1 s 117]
270.0601 [Repealed, 2005 c 151 art 1 s 117]
270.0602 [Repealed, 2005 c 151 art 1 s 117]
270.0603 [Repealed, 2005 c 151 art 1 s 117]
270.0604    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 6.[Repealed, 1994 c 510 art 1 s 13]
270.0605 [Repealed, 2005 c 151 art 1 s 117]
270.061 [Repealed, 2005 c 151 art 1 s 117]
270.062 [Repealed, 2005 c 151 art 1 s 117]
270.063 [Repealed, 2005 c 151 art 1 s 117]
270.064 [Repealed, 2005 c 151 art 1 s 117]
270.065 [Repealed, 2005 c 151 art 1 s 117]
270.066 [Repealed, 2005 c 151 art 1 s 117]
270.0665 [Repealed, 2005 c 151 art 1 s 117]
270.067 [Repealed, 2005 c 151 art 1 s 117]
270.068 [Repealed, 2005 c 151 art 1 s 117]
270.0681 [Repealed, 2005 c 151 art 1 s 117]
270.0682 [Repealed, 2005 c 151 art 1 s 117]
270.069 [Repealed, 2005 c 151 art 1 s 117]
270.07 [Repealed, 2005 c 151 art 1 s 117]

AIRLINE FLIGHT PROPERTY TAX

270.071 DEFINITIONS.
    Subdivision 1. Applicability. The following words and phrases, when used in sections
270.071 to 270.079, unless the context clearly indicates otherwise, shall have the meanings
ascribed to them in this section.
    Subd. 2. Air commerce. (a) "Air commerce" means the transportation by aircraft of persons
or property for hire in interstate, intrastate, or international transportation on regularly scheduled
flights or on intermittent or irregularly timed flights by airline companies.
(b) "Air commerce" includes but is not limited to an intermittent or irregularly timed flight, a
flight arranged at the convenience of an airline and the person contracting for the transportation,
or a charter flight. It includes any airline company making three or more flights in or out of
Minnesota during a calendar year.
(c) "Air commerce" does not include casual transportation for hire by aircraft commonly
owned and used for private airflight purposes if the person furnishing the transportation does not
hold out to be engaged regularly in transportation for hire.
    Subd. 3. Aircraft. "Aircraft" means any contrivance now known or hereafter invented, used
or designed for navigation of or flight in the air.
    Subd. 4. Airline company. "Airline company" means any person who undertakes, directly or
indirectly, to engage in the business of air commerce.
    Subd. 5. Commissioner. "Commissioner" means state commissioner of revenue.
    Subd. 6. Equated plane hours. "Equated plane hours" means hours spent by aircraft in flight
weighted according to the cargo capacity of each aircraft.
    Subd. 7. Flight property. "Flight property" means all aircraft and flight equipment used in
connection therewith, including spare flight equipment.
    Subd. 8. Person. "Person" means any individual, corporation, firm, copartnership, company,
or association, and includes any guardian, trustee, executor, administrator, receiver, conservator,
or any person acting in any fiduciary capacity therefor.
    Subd. 9. Small or medium sized community. "Small or medium sized community" means a
home rule charter or statutory city or town in Minnesota with a population of 100,000 or fewer
that is not located in Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington Counties.
History: 1945 c 418 s 1; 1953 c 672 s 1; 1973 c 582 s 3; 1976 c 334 s 2; 1986 c 444; 1987 c
268 art 14 s 8; 1989 c 277 art 2 s 8; 1993 c 375 art 3 s 2
270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY.
    Subdivision 1. Tax on real estate. All real property of an airline company and all personal
property thereof except flight property shall be taxed as otherwise provided by law.
    Subd. 2. Assessment of flight property. The flight property of all airline companies operating
in Minnesota shall be assessed and appraised annually by the commissioner with reference to
its value on January 2 of the assessment year in the manner prescribed by sections 270.071 to
270.079. Aircraft with a gross weight of less than 30,000 pounds and used on intermittent or
irregularly timed flights shall be excluded from the provisions of sections 270.071 to 270.079.
    Subd. 3. Report by airline company. Every airline company engaged in air commerce in
this state shall file with the commissioner on or before the time fixed by the commissioner a report
under oath setting forth specifically the information prescribed by the commissioner to enable
the commissioner to make the assessment required in sections 270.071 to 270.079, unless the
commissioner determines that the airline company or person should be excluded from filing
because its activities do not constitute air commerce as defined herein. A penalty of five percent
of the tax being assessed is imposed on a late filing of the annual report. If the report is not filed
within 30 days, an additional penalty of five percent of the assessed tax is imposed for each
additional 30 days or fraction of 30 days until the return is filed. The penalty imposed under this
section must not exceed the lesser of $25,000 or 25 percent of the assessed tax.
    Subd. 4. Extension of time. The commissioner for good cause may extend for not to exceed
30 days the time for making a report.
    Subd. 5.[Repealed, 2000 c 490 art 5 s 40]
    Subd. 6. Airflight property tax lien. The tax imposed under sections 270.071 to 270.079 is
a lien on all real and personal property within this state of the airline company in whose name
the property is assessed. For purposes of sections 270C.62 and 270C.63, the date of assessment
for the tax imposed under sections 270.071 to 270.079 is January 2 of each year for the taxes
payable in the following year.
History: 1945 c 418 s 2,3,7,10; 1976 c 334 s 3,4; 1986 c 444; 1989 c 277 art 2 s 9,10; 1993
c 375 art 3 s 3; 2000 c 490 art 5 s 1,2; 2005 c 151 art 2 s 17
270.073 EXAMINATIONS AND INVESTIGATIONS.
    Subdivision 1. Powers of commissioner. For the purpose of determining the correctness of
any statement, the commissioner shall have the power to examine or cause to be examined any
books, papers, records, or memoranda relevant to the determination of the net tax capacity of
flight property as herein provided, including the airline company's retained copy of any return or
statement made to the United States of America or any state for any year, whether such books,
papers, records, or memoranda are the property of or in the possession of the airline company or
any other person. The commissioner shall have the right to inspect the originals of such reports
with or without obtaining copies from the company. The commissioner shall have further power
to require the attendance of any airline company or other person having knowledge or information
in the premises, to compel the production of books, papers, records, or memoranda by persons so
required to attend, to take testimony on matters material to such determination and to administer
oaths or affirmations.
    Subd. 2. Appointments of others; powers of subpoena. For the purpose of making such
examinations, the commissioner may appoint such persons as the commissioner may deem
necessary. Such persons shall have the rights and powers with reference to the examining of
books, papers, records, or memoranda, and with reference to the subpoenaing of witnesses,
administering of oaths and affirmations, and taking of testimony, which are conferred upon the
commissioner hereby. The court administrator of any court of record, upon demand of any such
person, shall issue a subpoena for the attendance of any witness or the production of any books,
papers, records, or memoranda before such person. The commissioner may also issue subpoenas
for the appearance of witnesses before the commissioner or before such persons. Disobedience of
subpoenas so issued shall be punished by the district court of the district in which the subpoena is
issued as for a contempt of the district court.
    Subd. 3. Assessment on available information. If any airline company shall refuse or
neglect to make the statement required by this section to the commissioner, or shall refuse or
neglect to permit an inspection and examination of its property, its records, books, accounts
or other papers when requested by the commissioner, or shall refuse or neglect to appear
before the commissioner or a person appointed under subdivision 2 when required so to do,
the commissioner shall assess the tax provided for by sections 270.071 to 270.079 against the
airline company according to the commissioner's best judgment on available information, and
such airline company shall be estopped to question or impeach the action or determination of the
commissioner, except upon proof of fraud on the part of the commissioner; and the commissioner
may add to the assessment a penalty not exceeding ten percent of the assessment.
History: 1945 c 418 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1988 c 719 art 5 s 84; 1989 c
329 art 13 s 20
270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT;
RATIO OF TAX.
    Subdivision 1. Valuation. The commissioner shall determine the market valuation of all
flight property operated or used by every airline company in air commerce in this state. The
valuation apportioned to this state of such flight property shall be the proportion of the total
valuation thereof determined on the basis of the total of the following percentages:
(1) 33-1/3 percent of the percentage which the total tonnage of passengers, express and
freight first received by the airline company in this state during the preceding calendar year plus
the total tonnage of passengers, express and freight finally discharged by it within this state during
the preceding calendar year is of the total of such tonnage first received by the airline company or
finally discharged by it, within and without this state during the preceding calendar year.
(2) 33-1/3 percent of the percentage which, in equated plane hours, the total time of all
aircraft of the airline company in flight in this state during the preceding calendar year, is of the
total of such time in flight within and without this state during the preceding calendar year.
(3) 33-1/3 percent of the percentage which the number of revenue ton miles of passengers,
mail, express and freight flown by the airline company within this state during the preceding
calendar year is of the total number of such miles flown by it within and without this state during
the preceding calendar year.
    Subd. 2. Other apportionment methods. The method prescribed by subdivision 1 shall be
presumed to determine fairly and correctly the value of the flight property of an airline allocable
to this state. Any airline aggrieved by the valuation of the flight property or the application to its
case of the apportionment methods prescribed by subdivision 1, may petition the commissioner
for determination of the valuation or the apportionment thereof to this state by the use of
some other method. Thereupon, if the commissioner finds that the application of the methods
prescribed by subdivision 1 will be unjust to the airline, the commissioner may allow the use of
the methods so petitioned for by the airline, or may determine the valuation or apportionment
thereof by other methods if satisfied that such other methods will fairly reflect such valuation
or apportionment thereof.
    Subd. 3. Tax capacity. (a) The flight property of every airline company shall have a
tax capacity of 70 percent of the value thereof apportioned to this state under subdivision 1,
except that quiet aircraft shall have a tax capacity of 40 percent of the value determined under
subdivision 1. Quiet aircraft shall include turboprops and aircraft defined as stage III by the
Federal Aeronautics Administration. If, in the opinion of the commissioner, other aircraft may be
qualified as quiet aircraft, the commissioner may adopt rules providing additional qualifications.
(b) The flight property of an airline company that owns or leases aircraft the majority of
which are turboprops, and which provides, during six months or more of the year that taxes are
levied, scheduled passenger service to three or more airports inside or outside of this state that
serve small or medium sized communities, shall be assessed at 50 percent of the assessment
percentage otherwise set by paragraph (a).
History: 1945 c 418 s 5; 1953 c 672 s 2,3; 1971 c 427 s 15; 1986 c 444; 1987 c 268 art 14
s 9; 1988 c 719 art 5 s 84
270.075 TAX LEVY.
    Subdivision 1. Rate of tax. The commissioner shall determine the rate of tax to be levied and
collected against the net tax capacity as determined pursuant to section 270.074, subdivision 2, to
generate revenues sufficient to fund the airflight property tax portion of each year's state airport
fund appropriation, as certified to the commissioner by the commissioner of transportation. The
property tax portion of the state airport fund appropriation is the difference between the total fund
appropriation and the estimated total fund revenues from other sources for the state fiscal year in
which the tax is payable. If a levy amount has not been certified by September 1 of a levy year,
the commissioner shall use the last previous certified amount to determine the rate of tax.
    Subd. 2. Notice of taxes; payment. As soon as practicable and not later than December 1
next following the levy of the tax, the commissioner shall give actual notice to the airline company
of the net tax capacity and of the tax. The taxes imposed under sections 270.071 to 270.079 shall
become due and payable on January 1 following the levy thereof. If any tax is not paid on the
due date or, if an appeal is made pursuant to section 270.076, within 60 days after notice of an
increased tax, a late payment penalty of five percent of the unpaid tax shall be assessed. If the
tax remains unpaid for more than 30 days, an additional penalty of five percent of the unpaid tax
is imposed for each additional 30 days or fraction of 30 days that the tax remains unpaid. The
penalty imposed under this section must not exceed the lesser of $25,000 or 25 percent of the
unpaid tax. The unpaid tax and penalty shall bear interest at the rate specified in section 270C.40
from the time such tax should have been paid until paid. All interest and penalties shall be added
to the tax and collected as a part thereof.
    Subd. 3.[Repealed, 2000 c 490 art 5 s 40]
    Subd. 4.[Repealed, 2000 c 490 art 5 s 40]
History: 1945 c 418 s 6; Ex1971 c 31 art 10 s 1; 1975 c 377 s 3; 1976 c 2 s 92; 1978 c 767 s
4; 1987 c 268 art 14 s 10; 1987 c 384 art 3 s 9; 1988 c 719 art 5 s 84; art 6 s 1; 1989 c 277 art 2 s
11; 1989 c 329 art 13 s 20; 1992 c 511 art 4 s 2; 2005 c 151 art 2 s 17
270.076 APPEAL.
    Subdivision 1. Appeal. Any airline company against which a tax has been imposed under
sections 270.071 to 270.079 shall have the right to appeal within 60 days from the date of notice
of the levy of the tax to the Tax Court in the manner provided by law.
    Subd. 2. Payment of tax under appeal. In case of appeal from the assessment and levy
of the tax, the airline company shall currently pay when due 90 percent of the tax unless the
payment is waived or otherwise adjusted by an order of the court. If the final determination
of the litigation should result in sustaining the assessment and levy or in the finding that the
amount paid by the airline company is insufficient, the difference between the amount paid and
the amount which should have been paid shall be decreed delinquent taxes subject to interest,
as hereinabove provided. If the final determination of the Tax Court or the Supreme Court
shall result in increasing any assessment above that which was made final by the order of the
commissioner from which the appeal is taken, then the taxes on such increased assessment shall
be delinquent 30 days after notice of the amount of the increased tax shall have been given
to the airline company by the commissioner.
History: 1945 c 418 s 8; 1965 c 698 s 3; 1975 c 377 s 4; 1976 c 134 s 78; 1977 c 307 s
29; 1978 c 767 s 5; 1985 c 300 s 1
270.077 TAXES CREDITED TO STATE AIRPORTS FUND.
All taxes levied under sections 270.071 to 270.079 must be credited to the state airports fund
created in section 360.017.
History: 1945 c 418 s 9; 1976 c 166 s 7; 1998 c 403 s 24
270.078 NOT TO CONFLICT WITH FEDERAL LAW.
    Subdivision 1. Conformance to federal law. If any provision of sections 270.071 to
270.079 is contrary to any provision of any law of the United States of America, hereinafter
enacted, providing for or relating to the ad valorem taxation by a state of aircraft or flying
equipment of an airline company, such provision shall be of no effect and the commissioner is
authorized and directed to prescribe by rule such provisions as may be necessary to make sections
270.071 to 270.079 conform to the federal act and to effectuate the purposes of sections 270.071
to 270.079, provided such rules do not prescribe a rate of taxation higher than that provided in
section 270.075 or a net tax capacity based on a percentage higher than that provided in section
270.074, subdivision 2.
    Subd. 2. Federal act; attorney general certification. No provision of any law of the United
States of America providing for or relating to the ad valorem taxation by a state of aircraft or
flying equipment of an airline company shall be effective for the purposes of subdivision 1 until
the attorney general of Minnesota shall have certified to the commissioner that in the attorney
general's opinion such federal act is a valid exercise of federal authority under the Constitution
of the United States.
    Subd. 3. Applicability. The provisions of this section shall not affect the validity of any tax
imposed under sections 270.071 to 270.079 prior to the effective date of such federal law.
History: 1945 c 418 s 11; 1985 c 248 s 70; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c
329 art 13 s 20
270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES.
The commissioner may enter into an agreement with the commissioner or other tax officials
of another state for the interpretation and administration of the acts of their several states
providing for the taxation of flight property of airline companies for the purpose of promoting
uniformity of taxation of such companies thereunder.
History: 1945 c 418 s 12
270.08 [Repealed, 1990 c 480 art 2 s 18]
270.083 [Repealed, 2000 c 490 art 10 s 22]
270.084 [Repealed, 2005 c 151 art 1 s 117]
270.09 [Repealed, 2005 c 151 art 1 s 117]
270.10    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 1a.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 1998 c 371 s 21]
    Subd. 4.[Repealed, 1990 c 480 art 2 s 18]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
270.101 [Repealed, 2005 c 151 art 1 s 117]
270.102 [Repealed, 2005 c 151 art 1 s 117]

STATE BOARD OF EQUALIZATION

270.11 POWERS; MEETINGS.
    Subdivision 1. To act as State Board of Equalization. The commissioner of revenue
shall have and exercise all the rights, powers and authority by law vested in the State Board of
Equalization, which board of equalization is hereby continued, with full power and authority
to review, modify, and revise all of the acts and proceedings of the commissioner in so far as
they relate to the equalization and valuation of property assessed for taxation, as prescribed by
section 270.12.
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 6.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 7.[Repealed, 2005 c 151 art 1 s 117]
History: (2365) 1907 c 408 s 12; 1909 c 294 s 1,5; 1971 c 564 s 1,2; 1973 c 582 s 3; 1974 c
521 s 28; 1975 c 46 s 2; 1975 c 339 s 2; 1977 c 434 s 1; 1980 c 437 s 1; 1Sp1981 c 1 art 8 s 1;
1982 c 424 s 130; 1985 c 300 s 2; 1986 c 444; 1987 c 268 art 7 s 18,19; 1988 c 719 art 5 s 84;
1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 8; 1991 c 291 art 12 s 2
270.12 STATE BOARD OF EQUALIZATION; DUTIES.
    Subdivision 1. Commissioner of revenue constitutes board. The commissioner of revenue
shall constitute the State Board of Equalization. The board may adjourn from day to day and
employ necessary clerical assistance.
    Subd. 2. Meeting dates; duties. The board shall meet annually between April 15 and June
30 at the office of the commissioner of revenue and examine and compare the returns of the
assessment of the property in the several counties, and equalize the same so that all the taxable
property in the state shall be assessed at its market value, subject to the following rules:
(1) The board shall add to the aggregate valuation of the real property of every county, which
the board believes to be valued below its market value in money, such percent as will bring the
same to its market value in money;
(2) The board shall deduct from the aggregate valuation of the real property of every county,
which the board believes to be valued above its market value in money, such percent as will
reduce the same to its market value in money;
(3) If the board believes the valuation for a part of a class determined by a range of market
value under clause (8) or otherwise, a class, or classes of the real property of any town or district
in any county, or the valuation for a part of a class, a class, or classes of the real property of any
county not in towns or cities, should be raised or reduced, without raising or reducing the other
real property of such county, or without raising or reducing it in the same ratio, the board may add
to, or take from, the valuation of a part of a class, a class, or classes in any one or more of such
towns or cities, or of the property not in towns or cities, such percent as the board believes will
raise or reduce the same to its market value in money;
(4) The board shall add to the aggregate valuation of any part of a class, a class, or classes of
personal property of any county, town, or city, which the board believes to be valued below the
market value thereof, such percent as will raise the same to its market value in money;
(5) The board shall take from the aggregate valuation of any part of a class, a class, or classes
of personal property in any county, town or city, which the board believes to be valued above the
market value thereof, such percent as will reduce the same to its market value in money;
(6) The board shall not reduce the aggregate valuation of all the property of the state, as
returned by the several county auditors, more than one percent on the whole valuation thereof;
(7) When it would be of assistance in equalizing values the board may require any
county auditor to furnish statements showing assessments of real and personal property of any
individuals, firms, or corporations within the county. The board shall consider and equalize such
assessments and may increase the assessment of individuals, firms, or corporations above the
amount returned by the county board of equalization when it shall appear to be undervalued, first
giving notice to such persons of the intention of the board so to do, which notice shall fix a time
and place of hearing. The board shall not decrease any such assessment below the valuation
placed by the county board of equalization;
(8) In equalizing values pursuant to this section, the board shall utilize a 12-month
assessment/sales ratio study conducted by the Department of Revenue containing only sales that
are filed in the county auditor's office under section 272.115, by November 1 of the previous year
and that occurred between October 1 of the year immediately preceding the previous year and
September 30 of the previous year.
The assessment/sales ratio study may separate the values of residential property into
market value categories. The board may adjust the market value categories and the number of
categories as necessary to create an adequate sample size for each market value category. The
board may determine the adequate sample size. To the extent practicable, the methodology used
in preparing the assessment/sales ratio study must be consistent with the most recent Standard
on Assessment Sales Ratio Studies published by the Assessment Standards Committee of the
International Association of Assessing Officers. The board may determine the geographic area
used in preparing the study to accurately equalize values. A sales ratio study separating residential
property into market value categories may not be used as the basis for a petition under chapter 278.
The sales prices used in the study must be discounted for terms of financing. The board
shall use the median ratio as the statistical measure of the level of assessment for any particular
category of property; and
(9) The board shall receive from each county the estimated market values on the assessment
date falling within the study period for all parcels by magnetic tape or other medium as prescribed
by the commissioner of revenue.
    Subd. 3. Jurisdictions in two or more counties. When a taxing jurisdiction lies in two or
more counties, if the sales ratio studies prepared by the Department of Revenue show that the
average levels of assessment in the several portions of the taxing jurisdictions in the different
counties differ by more than five percent, the board may order the apportionment of the levy.
When the sales ratio studies prepared by the Department of Revenue show that the average levels
of assessment in the several portions of the taxing jurisdictions in the different counties differ
by more than ten percent, the board shall order the apportionment of the levy unless (a) the
proportion of total adjusted gross tax capacity in one of the counties is less than ten percent of the
total adjusted gross tax capacity in the taxing jurisdiction and the average level of assessment in
that portion of the taxing jurisdiction is the level which differs by more than five percent from
the assessment level in any one of the other portions of the taxing jurisdiction; (b) significant
changes have been made in the level of assessment in the taxing jurisdiction which have not been
reflected in the sales ratio study, and those changes alter the assessment levels in the portions
of the taxing jurisdiction so that the assessment level now differs by five percent or less; or (c)
commercial, industrial, mineral, or public utility property predominates in one county within the
taxing jurisdiction and another class of property predominates in another county within that
same taxing jurisdiction. If one or more of these factors are present, the board may order the
apportionment of the levy.
Notwithstanding any other provision, the levy for the Metropolitan Mosquito Control
District, Metropolitan Council, metropolitan transit district, and metropolitan transit area must be
apportioned without regard to the percentage difference.
If, pursuant to this subdivision, the board apportions the levy, then that levy apportionment
among the portions in the different counties shall be made in the same proportion as the adjusted
gross tax capacity as determined by the commissioner in each portion is to the total adjusted
gross tax capacity of the taxing jurisdiction.
For the purposes of this section, the average level of assessment in a taxing jurisdiction or
portion thereof shall be the aggregate assessment sales ratio. Gross tax capacities as determined
by the commissioner shall be the gross tax capacities as determined for the year preceding the
year in which the levy to be apportioned is levied.
Actions pursuant to this subdivision shall be commenced subsequent to the annual meeting
on April 15 of the State Board of Equalization, but notice of the action shall be given to the
affected jurisdiction and the appropriate county auditors by the following June 30.
Apportionment of a levy pursuant to this subdivision shall be considered as a remedy to be
taken after equalization pursuant to subdivision 2, and when equalization within the jurisdiction
would disturb equalization within other jurisdictions of which the several portions of the
jurisdiction in question are a part.
    Subd. 4. Public utility property. For purposes of equalization only, public utility personal
property shall be treated as a separate class of property notwithstanding the fact that its class rate
is the same as commercial-industrial property.
    Subd. 5. Equalization orders. The Board of Equalization may, pursuant to its responsibilities
under subdivisions 2 and 3, issue orders to ensure that the results of local and county boards of
equalization are consistent with the objective of state equalization. The board may issue, at its
discretion, a supplemental order to amend, supersede, or correct a prior order of the board or an
order of a local or county board. The supplemental order must be issued within 60 days of the order
to be changed. The board may issue to a local or county board of equalization, within ten business
days of the receipt of minutes of a local or county board of equalization, an order explaining the
action that the state board believes will be necessary to effect the objective of state equalization.
History: (2366) RL s 863; 1971 c 564 s 3; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1975 c 295 s
1; 1975 c 339 s 8; 1978 c 766 s 1; 1980 c 616 s 10; 1983 c 222 s 3; 1985 c 300 s 3; 1Sp1986
c 1 art 4 s 10; 1987 c 268 art 7 s 20,21; 1988 c 719 art 5 s 84; 1989 c 277 art 2 s 12; 1989 c
329 art 15 s 20; 1Sp1989 c 1 art 2 s 11; art 3 s 1; art 9 s 9,10; 1991 c 291 art 1 s 7; art 12 s 3;
1994 c 416 art 1 s 7
270.13 [Repealed, 2005 c 151 art 1 s 117]
270.14 [Repealed, 2005 c 151 art 1 s 117]
270.15 [Repealed, 2005 c 151 art 1 s 117]
270.16 [Repealed, 2005 c 151 art 1 s 117]
270.17 [Repealed, 2005 c 151 art 1 s 117]
270.18 [Repealed, 2005 c 151 art 1 s 117]
270.185 [Repealed, 1992 c 513 art 4 s 60]
270.19 [Repealed, 2005 c 151 art 1 s 117]
270.20 [Repealed, 2005 c 151 art 1 s 117]
270.21 [Repealed, 2005 c 151 art 1 s 117]
270.22 [Repealed, 2005 c 151 art 1 s 117]
270.23 [Repealed, 2005 c 151 art 1 s 117]
270.24 [Repealed, 2005 c 151 art 1 s 117]
270.25 [Repealed, 2005 c 151 art 1 s 117]
270.26 [Repealed, 2005 c 151 art 1 s 117]
270.27 [Repealed, 2005 c 151 art 1 s 117]
270.271 [Repealed, 2005 c 151 art 1 s 117]
270.272 [Repealed, 2005 c 151 art 1 s 117]
270.273 [Repealed, 2005 c 151 art 1 s 117]
270.274 [Repealed, 2005 c 151 art 1 s 117]
270.275 [Repealed, 2005 c 151 art 1 s 117]
270.276 [Repealed, 2005 c 151 art 1 s 117]
270.277 [Repealed, 2005 c 151 art 1 s 117]
270.278 [Repealed, 2005 c 151 art 1 s 117]
270.30 [Repealed, 2005 c 151 art 1 s 117]
270.31 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.32 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.33 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.34 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.35 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.36 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.37 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.38 [Repealed, 1Sp2001 c 5 art 8 s 17]
270.39 [Repealed, 1Sp2001 c 5 art 8 s 17]

STATE BOARD OF ASSESSORS

270.41 BOARD OF ASSESSORS.
    Subdivision 1. Creation; purpose; powers. A Board of Assessors is created. The board shall
establish, conduct, review, supervise, coordinate, and approve courses in assessment practices,
and establish criteria for determining assessor's qualifications. The board shall also consider other
matters relating to assessment administration brought before it by the commissioner of revenue.
The board may grant, renew, suspend, or revoke an assessor's license.
    Subd. 2. Members. The board shall consist of nine members, who shall be appointed by the
commissioner of revenue, in the manner provided herein. The members shall include:
(1) two from the Department of Revenue;
(2) two county assessors;
(3) two assessors who are not county assessors, one of whom shall be a township assessor;
(4) one from the private appraisal field holding a professional appraisal designation; and
(5) two public members as defined by section 214.02.
The appointment provided in clauses (2) and (3) may be made from two lists of not less than
three names each, one submitted to the commissioner of revenue by the Minnesota Association of
Assessing Officers or its successor organization containing recommendations for the appointment
of appointees described in clause (2), and one by the Minnesota Association of Assessors, Inc. or
its successor organization containing recommendations for the appointees described in clause
(3). The lists must be submitted 30 days before the commencement of the term. In the case
of a vacancy, a new list shall be furnished to the commissioner by the respective organization
immediately. A member of the board who is no longer engaged in the capacity listed above is
disqualified from membership in the board.
The board shall annually elect a chair and a secretary of the board.
    Subd. 3. Licenses; refusal or revocation. The board may refuse to grant or renew, or may
suspend or revoke, a license of an applicant or licensee for any of the following causes or acts:
(1) failure to complete required training;
(2) inefficiency or neglect of duty;
(3) "unprofessional conduct" which means knowingly neglecting to perform a duty required
by law, or violation of the laws of this state relating to the assessment of property or unlawfully
exempting property or knowingly and intentionally listing property on the tax list at substantially
less than its market value or the level required by law in order to gain favor or benefit, or
knowingly and intentionally misclassifying property in order to gain favor or benefit;
(4) conviction of a crime involving moral turpitude; or
(5) any other cause or act that in the board's opinion warrants a refusal to issue or suspension
or revocation of a license.
    Subd. 4. Rules. The Board of Assessors may adopt rules under chapter 14, defining or
interpreting grounds for refusing to grant or renew, and for suspending or revoking a license
under this section. An action of the Board of Assessors in refusing to grant or renew a license or
in suspending or revoking a license is subject to review in accordance with chapter 14.
    Subd. 5. Prohibited activity. An assessor, deputy assessor, assistant assessor, appraiser,
or other person employed by an assessment jurisdiction or contracting with an assessment
jurisdiction for the purpose of valuing or classifying property for property tax purposes is
prohibited from making appraisals or analyses, accepting an appraisal assignment, or preparing
an appraisal report as defined in section 82B.02, subdivisions 2 to 5, on any property within
the assessment jurisdiction where the individual is employed or performing the duties of the
assessor under contract. Violation of this prohibition shall result in immediate revocation of
the individual's license to assess property for property tax purposes. This prohibition must not
be construed to prohibit an individual from carrying out any duties required for the proper
assessment of property for property tax purposes. If a formal resolution has been adopted by the
governing body of a governmental unit, which specifies the purposes for which such work will
be done, this prohibition does not apply to appraisal activities undertaken on behalf of and at
the request of the governmental unit that has employed or contracted with the individual. The
resolution may only allow appraisal activities which are related to condemnations, right-of-way
acquisitions, or special assessments.
History: Ex1971 c 31 art 25 s 1; 1973 c 582 s 3; 1975 c 136 s 52; 1976 c 222 s 132; 1985 c
285 s 46; 1986 c 444; 1988 c 719 art 7 s 2; 1993 c 375 art 3 s 4; 1994 c 510 art 1 s 4
270.42 MEMBERSHIP.
Membership terms, compensation of members, removal of members, the filling of
membership vacancies, and fiscal year and reporting requirements shall be as provided in sections
214.07 to 214.09. The provision of staff, administrative services and office space; the review
and processing of complaints; the setting of board fees; and other provisions relating to board
operations shall be as provided in chapter 214.
History: Ex1971 c 31 art 25 s 2; 1975 c 136 s 53; 1976 c 222 s 133; 1991 c 199 art 1 s 49
270.43 COMPENSATION AND EXPENSES.
Members of the board shall receive no compensation but shall be entitled to actual expenses
for the performance of their duties.
History: Ex1971 c 31 art 25 s 3
270.44 CHARGES FOR COURSES, EXAMINATIONS OR MATERIALS.
The board shall charge the following fees:
(1) $105 for a senior accredited Minnesota assessor license;
(2) $80 for an accredited Minnesota assessor license;
(3) $65 for a certified Minnesota assessor specialist license;
(4) $55 for a certified Minnesota assessor license;
(5) $50 for a course challenge examination;
(6) $35 for grading a form appraisal;
(7) $60 for grading a narrative appraisal;
(8) $30 for a reinstatement fee;
(9) $25 for a record retention fee;
(10) $20 for an educational transcript; and
(11) $30 for all retests of board-sponsored educational courses.
History: Ex1971 c 31 art 25 s 4; 1Sp2003 c 1 art 2 s 79
270.45 DISPOSITION OF FEES.
All fees so established and collected shall be paid to the commissioner of finance for deposit
in the general fund. The expenses of carrying out the provisions of sections 270.41 to 270.53 shall
be paid from appropriations made to the Board of Assessors.
History: Ex1971 c 31 art 25 s 5; 1973 c 582 s 3; 1975 c 136 s 54; 2003 c 112 art 2 s 50
270.46 TRAINING COURSES, ESTABLISHMENT; OTHER COURSES, REGULATION.
The board shall establish training courses on assessment practices and shall review and
approve courses on assessment practices offered by schools, colleges and universities as well as
courses that are offered by any units of government on techniques of assessment. Courses shall be
established in various places throughout the state and be offered on regular intervals.
History: Ex1971 c 31 art 25 s 6; 1973 c 641 s 1
270.47 RULES.
The board shall establish the rules necessary to accomplish the purpose of section 270.41,
and shall establish criteria required of assessing officials in the state. Separate criteria may be
established depending upon the responsibilities of the assessor. The board shall prepare and give
examinations from time to time to determine whether assessing officials possess the necessary
qualifications for performing the functions of the office. Such tests shall be given immediately
upon completion of courses required by the board, or to persons who already possess the requisite
qualifications under the rules of the board.
History: Ex1971 c 31 art 25 s 7; 1973 c 641 s 2; 1976 c 222 s 134; 1Sp1981 c 1 art 10 s 3;
1985 c 248 s 70; 1986 c 444; 1995 c 264 art 16 s 1
270.48 LICENSURE OF QUALIFIED PERSONS.
The board shall license persons as possessing the necessary qualifications of an assessing
official. Different levels of licensure may be established as to classes of property which assessors
may be certified to assess at the discretion of the board. Every person, except a local or county
assessor, regularly employed by the assessor to assist in making decisions regarding valuing and
classifying property for assessment purposes shall be required to become licensed within three
years of the date of employment. Licensure shall be required for local and county assessors as
otherwise provided in sections 270.41 to 270.53.
History: Ex1971 c 31 art 25 s 8; 1975 c 339 s 3; 1976 c 222 s 135; 1986 c 444; 1995 c
264 art 16 s 2
270.485 [Repealed, 2005 c 151 art 1 s 117]
270.49 [Repealed, 1995 c 264 art 16 s 21]
270.493 [Repealed, 1995 c 264 art 16 s 21]
270.494 [Repealed, 2005 c 151 art 1 s 117]
270.50 EMPLOYMENT OF LICENSED ASSESSORS.
No assessor shall be employed who has not been licensed as qualified by the board, provided
the time to comply may be extended after application to the board upon a showing that licensed
assessors are not available for employment. The board may license that a county or local assessor
who has not received the training, but possesses the necessary qualifications for performing the
functions of the office by the passage of an approved examination or may waive the examination
if such person has demonstrated competence in performing the functions of the office for a period
of time the board deems reasonable. The county or local assessing district shall assume the cost of
training of its assessors in courses approved by the board for the purpose of obtaining the assessor's
license to the extent of course fees, mileage, meals and lodging, and recognized travel expenses
not paid by the state. If the governing body of any township or city fails to employ an assessor as
required by sections 270.41 to 270.53, the assessment shall be made by the county assessor.
In the case of cities incorporated or townships organized after April 11, 1974, except cities or
towns located in Ramsey county or which have elected a county assessor system in accordance
with section 273.055, the board shall allow the city or town 90 days from the date of incorporation
or organization to employ a licensed assessor.
History: Ex1971 c 31 art 25 s 10; 1974 c 449 s 1; 1976 c 222 s 136; 1977 c 347 s 42; 1977 c
434 s 3; 1986 c 444; 1995 c 264 art 16 s 5
270.51 PREVIOUSLY ACCREDITED ASSESSORS.
All assessors previously accredited by the commissioner of revenue shall be considered as
qualified under sections 270.41 to 270.53 and shall be so licensed.
History: Ex1971 c 31 art 25 s 11; 1973 c 582 s 3; 1976 c 222 s 137
270.52 COSTS OF MAKING ASSESSMENTS.
The cost of making any assessment provided in sections 270.41 to 270.53 shall be charged
to the assessment district involved. The county auditor shall certify the costs incurred to the
appropriate governing body not later than August 1 of each year, and if unpaid as of September 1,
the county auditor shall levy a tax upon the taxable property of such taxing district sufficient to pay
such costs. The amount so collected shall be credited to the general revenue fund of the county.
History: Ex1971 c 31 art 25 s 12; 1995 c 264 art 16 s 6
270.53 EXISTING CONTRACTS FOR ASSESSMENT OF PROPERTY.
Sections 270.41 to 270.53 shall not supersede existing contracts executed pursuant to section
273.072 or 471.59 except to the extent that such contracts may conflict with section 270.50 nor
preclude contracts between a taxing district and the county for the assessment of property by
the county assessor.
History: Ex1971 c 31 art 25 s 13; 1995 c 264 art 16 s 7
270.60 [Repealed, 2005 c 151 art 1 s 117]
270.65 [Repealed, 2005 c 151 art 1 s 117]
270.651 [Repealed, 1990 c 480 art 1 s 45]
270.652 [Repealed, 2005 c 151 art 1 s 117]
270.66 [Repealed, 2005 c 151 art 1 s 117]
270.67 [Repealed, 2005 c 151 art 1 s 117]
270.68 [Repealed, 2005 c 151 art 1 s 117]
270.69    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 1985 c 101 s 17]
    Subd. 6.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 7.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 8.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 9.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 10.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 11.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 12.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 13.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 14.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 15.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 16.[Repealed, 2005 c 151 art 1 s 117]
270.691    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 6.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 7.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 8.[Repealed, 2003 c 127 art 8 s 13]
270.70    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 6.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 7.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 8.[Repealed, 1995 c 264 art 13 s 23]
    Subd. 9.[Repealed, 1995 c 264 art 13 s 23]
    Subd. 10.[Repealed, 1995 c 264 art 13 s 23]
    Subd. 11.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 12.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 13.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 14.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 15.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 16.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 17.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 18.[Repealed, 2005 c 151 art 1 s 117]
270.7001 [Repealed, 2005 c 151 art 1 s 117]
270.7002 [Repealed, 2005 c 151 art 1 s 117]
270.701 [Repealed, 2005 c 151 art 1 s 117]
270.702 [Repealed, 2005 c 151 art 1 s 117]
270.703 [Repealed, 2005 c 151 art 1 s 117]
270.704 [Repealed, 2005 c 151 art 1 s 117]
270.705 [Repealed, 2005 c 151 art 1 s 117]
270.706 [Repealed, 2005 c 151 art 1 s 117]
270.707 [Repealed, 2005 c 151 art 1 s 117]
270.708 [Repealed, 2005 c 151 art 1 s 117]
270.709 [Repealed, 2005 c 151 art 1 s 117]
270.71 [Repealed, 2005 c 151 art 1 s 117]
270.72 [Repealed, 2005 c 151 art 1 s 117]
270.721 [Repealed, 2005 c 151 art 1 s 117]
270.73 [Repealed, 2005 c 151 art 1 s 117]
270.74 [Repealed, 2005 c 151 art 1 s 117]
270.75    Subdivision 1.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 2.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 3.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 4.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 5.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 6.[Repealed, 2005 c 151 art 1 s 117]
    Subd. 7.[Repealed, 1Sp1985 c 14 art 13 s 14]
    Subd. 8.[Repealed, 1987 c 268 art 17 s 42]
270.76 [Repealed, 2005 c 151 art 1 s 117]
270.77 [Repealed, 1990 c 480 art 1 s 45]
270.771 [Repealed, 2005 c 151 art 1 s 117]
270.78 [Repealed, 2005 c 151 art 1 s 117]
270.79 [Repealed, 2005 c 151 art 1 s 117]

RAILROADS

270.80 DEFINITIONS.
    Subdivision 1. Applicability. The following words and phrases when used in Laws 1979,
chapter 303, article 7, sections 1 to 13, unless the context clearly indicates otherwise, shall have
the meanings ascribed to them in this section.
    Subd. 2. Railroad company. "Railroad company" means:
(1) any company which as a common carrier operates a railroad or a line or lines of railway
situated within or partly within Minnesota; or
(2) any company owning or operating, other than as a common carrier, a railway principally
used for transportation of taconite concentrates from the plant at which the taconite concentrates
are produced in shipping form to a point of consumption or port for shipment beyond the state; or
(3) any company that produces concentrates from taconite and transports that taconite in
the course of the concentrating process and before the concentrating process is completed to a
concentrating plant located within the state over a railroad that is not a common carrier and shall
not use a common carrier or taconite railroad company as defined in clause (2) for the movement
of the concentrate to a point of consumption or port for shipment beyond the state.
    Subd. 3. Operating property. "Operating property" means all property owned or used by
a railroad company in the performance of railroad transportation services, including without
limitation franchises, rights-of-way, bridges, trestles, shops, docks, wharves, buildings and
structures.
    Subd. 4. Nonoperating property. "Nonoperating property" means and includes all property
other than property defined in subdivision 3. Nonoperating property shall include real property
which is leased or rented or available for lease or rent to any person which is not a railroad
company. Vacant land shall be presumed to be available for lease or rent if it has not been
used as operating property for a period of one year preceding the valuation date. Nonoperating
property also includes land which is not necessary and integral to the performance of railroad
transportation services and which is not used on a regular and continual basis in the performance
of these services. Nonoperating property also includes that portion of a general corporation office
building and its proportionate share of land which is not used for railway operation or purpose.
    Subd. 5. Commissioner. "Commissioner" means the commissioner of revenue.
History: 1979 c 303 art 7 s 1; 1984 c 502 art 9 s 1; 1987 c 268 art 9 s 6
270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY.
    Subdivision 1. Valuation of operating property. The operating property of every railroad
company doing business in Minnesota shall be valued by the commissioner in the manner
prescribed by Laws 1979, chapter 303, article 7, sections 1 to 13.
    Subd. 2. Assessment of nonoperating property. The nonoperating property of every
railroad company doing business in Minnesota shall be assessed as otherwise provided by law.
    Subd. 3. Determination of type of property. The commissioner shall have exclusive
primary jurisdiction to determine what is operating property and what is nonoperating property. In
making such determination, the commissioner shall solicit information and opinions from outside
the department and afford all interested persons an opportunity to submit data or views on the
subject in writing or orally. Local assessors may submit written requests to the commissioner,
asking for a determination of the nature of specific property owned by a railroad and located
within their assessing jurisdiction. Any determination made by the commissioner may be appealed
by the assessor to the Tax Court pursuant to chapter 271.
    Subd. 4. Nontaxable property. In no event shall property owned or used by a railroad,
whether operating property or nonoperating property, be subject to tax hereunder unless such
property is of a character which would otherwise be subject to tax under the provisions of
chapter 272.
    Subd. 5.[Repealed, 1Sp1989 c 1 art 9 s 85]
History: 1979 c 303 art 7 s 2; 1982 c 424 s 130; 1984 c 640 s 32; 1986 c 444
270.82 REPORTS OF RAILROAD COMPANIES.
    Subdivision 1. Annual report required. Every railroad company doing business in
Minnesota shall annually file with the commissioner on or before March 31 a report under oath
setting forth the information prescribed by the commissioner to enable the commissioner to make
the valuation and equalization required by Laws 1979, chapter 303, article 7, sections 1 to 13.
    Subd. 2. Extension of time. The commissioner for good cause may extend for up to 15 days
the time for filing the report required by subdivision 1.
History: 1979 c 303 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 9 s 13
270.83 EXAMINATIONS AND INVESTIGATIONS.
    Subdivision 1. Powers of commissioner. The commissioner shall have the power to examine
or cause to be examined any books, papers, records, or memoranda relevant to the determination
of the valuation of operating property as herein provided. The commissioner shall have the further
power to require the attendance of any person having knowledge or information in the premises, to
compel the production of books, papers, records, or memoranda by persons so required to attend,
to take testimony on matters material to such determination and administer oaths or affirmations.
    Subd. 2. Appointment of persons; subpoenas. For the purpose of making such
examinations, the commissioner may appoint such persons as the commissioner may deem
necessary. Such persons shall have the rights and powers of the examining of books, papers,
records or memoranda, and of subpoenaing witnesses, administering oaths and affirmations, and
taking of testimony, which are conferred upon the commissioner hereby. The court administrator
of any court of record, upon demand of any such person, shall issue a subpoena for the attendance
of any witness or the production of any books, papers, records, or memoranda before such
person. The commissioner may also issue subpoenas for the appearance of witnesses before the
commissioner or before such persons. Disobedience of subpoenas so issued shall be punished by
the district court of the district in which the subpoena is issued for a contempt of the district court.
    Subd. 3. Failure to file report. If any railroad company shall refuse or neglect to make
the report required by this section to the commissioner, or shall refuse or neglect to permit an
inspection and examination of its property, records, books, accounts or other papers when
requested by the commissioner, or shall refuse or neglect to appear before the commissioner or a
person appointed under subdivision 2 when required so to do, the commissioner shall make the
valuation provided for by Laws 1979, chapter 303, article 7, sections 1 to 13 against the railroad
company according to the commissioner's best judgment on available information.
History: 1979 c 303 art 7 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82
270.84 ANNUAL VALUATION OF OPERATING PROPERTY.
    Subdivision 1. Annual valuation; rules. The commissioner shall annually between March
31 and May 31 make a determination of the fair market value of the operating property of every
railroad company doing business in this state as of January 2 of the year in which the valuation is
made. In making this determination, the commissioner shall employ generally accepted appraisal
principles and practices which may include the unit method of determining value.
    Subd. 2. Notice. The commissioner, after determining the fair market value of the operating
property of each railroad company, shall give notice to the railroad company of the valuation by
first class mail, overnight delivery, or messenger service.
History: 1979 c 303 art 7 s 5; 1984 c 502 art 9 s 2; 1984 c 640 s 32; 1985 c 248 s 46; 1986 c
444; 1Sp1989 c 1 art 9 s 14; 1996 c 305 art 2 s 56
270.85 [Repealed, 2005 c 151 art 5 s 46]
270.86 APPORTIONMENT AND EQUALIZATION OF VALUATION.
    Subdivision 1. Apportionment of value. Upon determining the fair market value of the
operating property of each railroad company, the commissioner shall apportion such value to the
respective counties and to the taxing districts therein in conformity with fair and reasonable rules
and standards to be established by the commissioner pursuant to notice and hearing, except
as provided in section 270.81. In establishing such rules and standards the commissioner may
consider (a) the physical situs of all station houses, depots, docks, wharves, and other buildings
and structures with an original cost in excess of $10,000; (b) the proportion that the length and
type of all the tracks used by the railroad in such county and taxing district bears to the length
and type of all the track used in the state; and (c) other facts as will result in a fair and equitable
apportionment of value.
    Subd. 2. Equalized valuation. After making the apportionment provided in subdivision
1, the commissioner shall determine the equalized valuation of the operating property in each
county by applying to the apportioned value an estimated current year median sales ratio for
all commercial and industrial property in that county. If the commissioner decides there are
insufficient sales to determine a median commercial-industrial sales ratio, an estimated current
year countywide median sales ratio for all property shall be applied to the apportioned value. No
equalization shall be made to the market value of the operating property if the median sales ratio
determined pursuant to this subdivision is within five percent of the assessment ratio of the
railroad operating property.
History: 1979 c 303 art 7 s 7; 1984 c 502 art 9 s 3; 1986 c 444
270.87 CERTIFICATION TO COUNTY ASSESSORS.
After making an annual determination of the equalized fair market value of the operating
property of each company in each of the respective counties, and in the taxing districts therein,
the commissioner shall certify the equalized fair market value to the county assessor on or before
June 30. The equalized fair market value of the operating property of the railroad company
in the county and the taxing districts therein is the value on which taxes must be levied and
collected in the same manner as on the commercial and industrial property of such county and
the taxing districts therein.
History: 1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 1987 c 268 art 7 s 24;
1Sp1989 c 1 art 9 s 16
270.88 [Repealed, 2005 c 151 art 5 s 46]
270.89 [Repealed, 1987 c 268 art 4 s 25]
270.90 [Repealed, 1984 c 593 s 46]

CONTAMINATION TAX

270.91 CONTAMINATION TAX.
    Subdivision 1. Imposition. A tax is annually imposed on the contamination value of taxable
real property in this state.
    Subd. 2. Initial tax rates. Unless the rates under subdivision 3 or 4 apply, the tax imposed
under this section equals 100 percent of the class rate for the property under section 273.13,
multiplied by the contamination value of the property.
    Subd. 3. Tax rates, nonresponsible party. If neither the owner nor the operator of the
taxable real property, in the assessment year, is a responsible person under chapter 115B or
a responsible party under chapter 18D for the presence of contaminants on the property, unless
subdivision 4 applies, the tax imposed under this section equals 25 percent of the class rate for
the property under section 273.13, multiplied by the contamination value of the property. A
determination under section 115B.177 or other similar determination by the commissioner of the
Pollution Control Agency or by the commissioner of agriculture for a release of agricultural
chemicals is dispositive of whether the owner or operator is not a responsible person under chapter
18D or 115B for purposes of this section. To qualify under this subdivision, the property owner
must provide the assessor with a copy of the determination by July 1 of the assessment year.
    Subd. 4. Tax rates after plan approval. (a) The tax imposed under this subdivision applies
for the first assessment year that begins after one of the following occurs:
(1) a response action plan for the property has been approved by the commissioner of the
Pollution Control Agency or by the commissioner of agriculture for an agricultural chemical
release or incident subject to chapter 18D and work under the plan has begun; or
(2) the contaminants are asbestos and the property owner has in place an abatement plan for
enclosure, removal, or encapsulation of the asbestos. To qualify under this clause, the property
owner must (i) have entered into a binding contract with a licensed contractor for completion of
the work, or (ii) have obtained a license from the commissioner of health and begun the work.
An abatement plan must provide for completion of the work within a reasonable time period, as
determined by the assessors.
(b) To qualify under paragraph (a), the property owner must provide the assessor with
a copy of: (1) the approved response action plan; or (2) a copy of the asbestos abatement plan
and contract for completion of the work or the owner's license to perform the work. The property
owner also must file with the assessor an affidavit indicating when work under the response
action plan or asbestos abatement plan began.
(c) The tax imposed under this subdivision equals 50 percent of the class rate for the
property under section 273.13, multiplied by the contamination value of the property, unless
paragraph (d) applies.
(d) The tax imposed under this subdivision equals 12.5 percent of the class rate for the
property under section 273.13, multiplied by the contamination value of the property, if one of
the following conditions is satisfied:
(1) the contaminants are subject to chapter 115B and neither the owner nor the operator of
the taxable real property in the assessment year is a responsible person under chapter 115B;
(2) the contaminants are subject to chapter 18D and neither the owner nor the operator of the
taxable real property in the assessment year is a responsible party under chapter 18D.
History: 1993 c 375 art 12 s 1; 1994 c 587 art 12 s 4
270.92 DEFINITIONS.
    Subdivision 1. Scope of application. For purposes of sections 270.91 to 270.98, the
following terms have the meanings given.
    Subd. 2. Assessment year. "Assessment year" means the assessment year for purposes of
general ad valorem property taxes.
    Subd. 3. Contaminant. "Contaminant" means a harmful substance as defined in section
115B.25, subdivision 7a.
    Subd. 4. Contaminated market value. "Contaminated market value" is the amount
determined under section 270.93.
    Subd. 5. Presence of contaminants. "Presence of contaminants" includes the release or
threatened release, as defined in section 115B.02, subdivision 15, of contaminants on the property.
    Subd. 6. Response plan. "Response plan" means: (1) a development action response plan,
as defined in section 469.174, subdivision 17; (2) a response action plan under chapter 115B or
a corrective action plan under chapter 18D; (3) a plan for corrective action approved by the
commissioner of agriculture under section 18D.105; or (4) a plan for corrective action approved
by the commissioner of the pollution control agency under section 115C.03.
History: 1993 c 375 art 12 s 2
270.93 TAX BASE; CONTAMINATION VALUE.
The contamination value of a parcel of property is the amount of the market value reduction,
if any, that is granted for general ad valorem property tax purposes for the assessment year
because of the presence of contaminants. The contamination value for a property may be no
greater than the estimated cost of implementing a reasonable response action plan or asbestos
abatement plan or management program for the property. These reductions in market value
include those granted by a court, by a board of review, by the assessor upon petition or request of
a property owner, or by the assessor. Reductions granted by the assessor are included only if the
assessor reduced the property's market value for the presence of contaminants using an appraisal
method or methods that are specifically designed or intended to adjust for the valuation effects of
the presence of contaminants. The contamination value for a parcel with a reduction in value of
less than $10,000 is zero.
History: 1993 c 375 art 12 s 3
270.94 EXEMPTIONS.
(a) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value
of a parcel of property attributable to contaminants that were addressed by a response action plan
for the property, if the commissioner of the Pollution Control Agency, or the commissioner of
agriculture for a release subject to chapter 18D, has determined that all the requirements of the
plan have been satisfied. This exemption applies beginning for the first assessment year after the
commissioner of the Pollution Control Agency, or the commissioner of agriculture determines
that the implementation of a response action plan has been completed. To qualify under this
paragraph, the property owner must provide the assessor with a copy of the determination by
the commissioner of the Pollution Control Agency or the commissioner of agriculture of the
completion of the response action plan.
(b) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value
of a parcel that is attributable to asbestos, if:
(1) the work has been completed under an asbestos abatement plan or the property owner
is implementing a proactive in-place asbestos management program consistent with the rules,
requirements, and formal policies of the United States Environmental Protection Agency; and
(2) the property owner provides the assessor with an affidavit stating the work under the
abatement plan has been completed, or the asbestos management plan is being implemented, and
any other evidence or information the assessor requests.
History: 1993 c 375 art 12 s 4; 1994 c 587 art 12 s 5
270.95 PAYMENT; ADMINISTRATION.
The tax imposed under sections 270.91 to 270.98 is payable at the same time and manner as
the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and
any other rules for collection of the regular ad valorem property tax. If a reduction in market value
that creates contamination value is granted after the ad valorem property tax has been paid, the
contamination tax must be subtracted from the amount to be refunded to the property owner.
History: 1993 c 375 art 12 s 5
270.96 DUTIES.
    Subdivision 1. Assessors. Each assessor shall notify the county auditor of the contamination
value under section 270.91 by the separate tax rate categories under subdivisions 2, 3, and 4 for
each parcel of property within the assessor's jurisdiction. The assessor shall provide notice of
the contamination value to the property owner by the later of June 1 of the assessment year or
30 days after the reduction in market value is finally granted.
    Subd. 2. Auditor. The county auditor shall prepare separate lists of the contamination values
for all property located in the county that are taxed under section 270.91, subdivisions 2, 3, and 4.
The commissioner shall prescribe the form of the listing. The auditor shall include the amount
of the contamination taxes on the contamination value for the assessment year on the regular ad
valorem property tax statement under section 276.04.
    Subd. 3. Treasurer. (a) The county treasurer shall pay the proceeds of the tax imposed
under section 270.91, subdivision 4, less the amount retained by the county for the cost of
administration under section 270.98, to the commissioner at the same times provided for the ad
valorem property tax distributions.
(b) The county treasurer shall pay the proceeds of the tax imposed under section 270.91,
subdivisions 2 and 3
, to the local taxing jurisdictions in the same manner provided for the
distribution of ad valorem property taxes.
    Subd. 4. Court ordered reductions in value. If a court orders a reduction in market value
for purposes of the ad valorem property tax because of the presence of contaminants on the
property, the court shall include in its order an offset for payment of the tax on contaminated
value under section 270.91.
History: 1993 c 375 art 12 s 6; 1994 c 416 art 1 s 8
270.97 DEPOSIT OF REVENUES.
The commissioner shall deposit all revenues derived from the tax, interest, and penalties
received from the county in the contaminated site cleanup and development account in the general
fund.
History: 1993 c 375 art 12 s 7
270.98 LOCAL ADMINISTRATIVE COSTS.
The county may retain five percent of the total revenues derived from the tax imposed under
section 270.91, subdivision 4, including interest and penalties, as compensation for administering
the tax. The county board may reimburse municipalities for the services provided by assessors
employed by the municipality in administering sections 270.91 to 270.98.
History: 1993 c 375 art 12 s 8