2008 Minnesota Statutes

CHAPTER 272. TAXATION, GENERAL PROVISIONS

Table of Sections

Section	Headnote
272.001	MS 2006 [Renumbered 15.001]
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.
272.0213	LEASED SEASONAL-RECREATIONAL LAND.
272.022	[Repealed, 1983 c 222 s 45]
272.023	[Repealed, 1983 c 222 s 45]
272.024	[Repealed, 1983 c 222 s 45]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 PRODUCTION TAX; WIND GENERATION FACILITIES.
272.029	WIND ENERGY PRODUCTION TAX.
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272.07	[Repealed, 1965 c 45 s 73]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272.09	[Repealed, 1994 c 510 art 1 s 13]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.
272.122	ELECTRONIC FACSIMILE.
272.13	[Repealed, 1971 c 63 s 4]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272.18	[Repealed, 1979 c 9 s 3]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272.25	[Repealed, 1965 c 45 s 73]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 LIENHOLDERS ARE ADDED TO LIEN.
272.45	TAXES PAID BY TENANT, OCCUPANT, OR OTHER PERSON BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDER OR REGISTRAR OF TITLES.
272.46	AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION.
272.47	[Repealed, 1994 c 510 art 1 s 13]
FEDERAL LIEN REGISTRATION ACT
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.