Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
272.04 MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE
ABOVE AND BELOW SURFACE.
Subdivision 1. Mineral, gas, coal, oil interests. When any mineral, gas, coal, oil, or other
similar interests in real estate are owned separately and apart from and independently of the rights
and interests owned in the surface of such real estate, such mineral, gas, coal, oil, or other similar
interests may be assessed and taxed separately from such surface rights and interests in such real
estate, including but not limited to the taxation provided in section 273.165, subdivision 1. All
laws for the enforcement of taxes on real estate apply to such interest.
Subd. 2. Right to use air space or below surface. When the right to use the air space above
or subsurface area below any real estate is conveyed by an owner to another person, partnership
or corporation, such right shall constitute a separate interest in real estate which may be assessed
and taxed separately from other rights in such real estate. All laws for the enforcement of taxes on
real estate shall apply to such rights.
Subd. 3. Leases. When the right to use air space above or subsurface area below real
estate is granted by a lease for a term of three or more years, by the state or an agency or
subdivision thereof, by an institution whose property is exempt from taxation, or by a taxpayer
whose property is not taxed in the same manner as other property, such right to use air space
or subsurface area shall constitute an interest in real estate which may be assessed and taxed
separately, notwithstanding any law to the contrary. All laws for the enforcement of taxes on
real estate shall apply to such leased property.
History: (1978) 1905 c 161 s 1; 1967 c 214 s 4; 1973 c 650 art 20 s 2; 1Sp1985 c 14 art
4 s 33; 1997 c 31 art 3 s 2
ABOVE AND BELOW SURFACE.
Subdivision 1. Mineral, gas, coal, oil interests. When any mineral, gas, coal, oil, or other
similar interests in real estate are owned separately and apart from and independently of the rights
and interests owned in the surface of such real estate, such mineral, gas, coal, oil, or other similar
interests may be assessed and taxed separately from such surface rights and interests in such real
estate, including but not limited to the taxation provided in section 273.165, subdivision 1. All
laws for the enforcement of taxes on real estate apply to such interest.
Subd. 2. Right to use air space or below surface. When the right to use the air space above
or subsurface area below any real estate is conveyed by an owner to another person, partnership
or corporation, such right shall constitute a separate interest in real estate which may be assessed
and taxed separately from other rights in such real estate. All laws for the enforcement of taxes on
real estate shall apply to such rights.
Subd. 3. Leases. When the right to use air space above or subsurface area below real
estate is granted by a lease for a term of three or more years, by the state or an agency or
subdivision thereof, by an institution whose property is exempt from taxation, or by a taxpayer
whose property is not taxed in the same manner as other property, such right to use air space
or subsurface area shall constitute an interest in real estate which may be assessed and taxed
separately, notwithstanding any law to the contrary. All laws for the enforcement of taxes on
real estate shall apply to such leased property.
History: (1978) 1905 c 161 s 1; 1967 c 214 s 4; 1973 c 650 art 20 s 2; 1Sp1985 c 14 art
4 s 33; 1997 c 31 art 3 s 2
Official Publication of the State of Minnesota
Revisor of Statutes