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2001 Minnesota Statutes

This is a historical version of this statute chapter. Also view the most recent published version.

Chapter 272. Taxation, General Provisions

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

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