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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

Table of Sections
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272.022 [Repealed, 1983 c 222 s 45]
272.023 [Repealed, 1983 c 222 s 45]
272.024 [Repealed, 1983 c 222 s 45]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272.07 [Repealed, 1965 c 45 s 73]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272.09 [Repealed, 1994 c 510 art 1 s 13]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272.13 [Repealed, 1971 c 63 s 4]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272.18 [Repealed, 1979 c 9 s 3]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272.25 [Repealed, 1965 c 45 s 73]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.

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