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2013 Minnesota Statutes

Chapter 273. Taxes; Listing, Assessment

Chapter Sections
Section Headnote
273.01Listing and Assessment, Time
273.011Repealed, 1977 c 423 art 2 s 20
273.012Repealed, 1977 c 423 art 2 s 20
273.015Tax Computed to Nearest Even-Numbered Cent
273.02Omitted Property
273.03Real Estate; Assessment; Method
273.032Market Value Definition
273.04Repealed, 1984 c 593 s 46
273.05Assessors; Appointment, Term, and Oath
273.051City Assessors, Term
273.052Appointment; Application
273.053Assessment; Expenses
273.0535County or Local Assessing District to Assume Cost of Training
273.054Duties and Powers of Assessor
273.055Resolution to Appoint Assessor; Termination of Local Assessor's Office
273.056Revocation of County Assessor's Election; Local Assessors
273.06Deputy Assessors
273.061Establishment of Office for Each County
273.062Valuation and Assessment of Personal Property
273.063Application; Limitations
273.064Examination of Local Assessor's Work; Completion of Assessments
273.0645Commissioner Review of Assessment Practices
273.065Delivery of Assessment Appraisal Records; Extensions
273.07Repealed, 1947 c 531 s 10
273.071Repealed, Ex1967 c 32 art 8 s 12
273.072Agreements for Joint Assessment
273.075Instructional Courses for Assessors and Deputies
273.0755Training and Education of Property Tax Personnel
273.08Assessor's Duties
273.09Local, South St. Paul
273.10School Districts
273.105Internal Revenue Code
273.11Valuation of Property
273.1101Valuation, Terminology in Statutes, Laws or Charters
273.1102Rate of Tax, Terminology of Laws or Charters
273.1103Net Debt, Terminology of Laws or Charters
273.1104Iron Ore, Value
273.1105Repealed, 1Sp1985 c 14 art 4 s 98
273.1106Repealed, 2009 c 88 art 2 s 54
273.1108Annual Report on Agricultural Valuation and Classification
273.111Agricultural Property Tax
273.1115Aggregate Resource Preservation Property Tax Law
273.112Private Outdoor Recreational, Open Space and Park Land Tax
273.113Tax Credit for Property in Proposed Bovine Tuberculosis Modified Accredited Zone
273.114Rural Preserve Property Tax Program
273.115Repealed, 1987 c 268 art 6 s 53
273.116Repealed, 1987 c 268 art 6 s 53
273.117Conservation Property Tax Valuation
273.118Tax Paid in Recognition of Congressional Medal of Honor
273.119Conservation Tax Credit
273.1195Repealed, 1988 c 719 art 5 s 81
273.12Assessment of Real Property
273.121Valuation of Real Property, Notice
273.122Repealed, 1980 c 607 art 2 s 24
273.123Repealed, 1Sp2007 c 2 art 3 s 12
273.1231Tax Relief for Destroyed Property; Definitions
273.1232Tax Relief for Destroyed Property; General Provisions
273.1233Tax Relief for Destroyed Property; Local Option Disaster Abatement
273.1234Tax Relief for Destroyed Property; Homestead and Disaster Credits
273.1235Tax Relief for Destroyed Property; Local Option Disaster Credits
273.124Homestead Determination; Special Rules
273.1245Classification of Data
273.125Assessment of Manufactured Homes
273.126MS 2002 Repealed, 1Sp2001 c 5 art 3 s 96
273.127Repealed, 2000 c 490 art 5 s 40
273.128Certification of Low-Income Rental Property
273.13Classification of Property
273.131Repealed, 1965 c 45 s 73
273.1311Repealed, 1987 c 268 art 6 s 53
273.1312Repealed, 1987 c 291 s 244
273.1313Repealed, 1987 c 291 s 244
273.1314Repealed, 1983 c 342 art 8 s 10; 1987 c 291 s 244
273.1315Certification of Class 1B Property
273.1316Repealed, 2000 c 490 art 5 s 40
273.1317Repealed, 1997 c 231 art 1 s 21
273.1318Repealed, 1997 c 231 art 1 s 21
273.1319Single Family Housing; Noncompliance; Minneapolis and St. Paul
273.132Repealed, 1988 c 719 art 5 s 81
273.1321Vacant Commercial Industrial Properties
273.1325Adjustment of Net Tax Capacity
273.133Repealed, 1Sp1985 c 14 art 4 s 98
273.134Taconite and Iron Ore Areas; Tax Relief Area; Definitions
273.1341Taconite Assistance Area
273.1342Electric Generating Plants in Taconite Tax Relief Areas
273.135Homestead Property Tax Relief
273.136Taconite Property Tax Relief Account; Replacement of Revenue
273.137Repealed, 1991 c 291 art 12 s 35
273.138Subdivisions renumbered, repealed, or no longer in effect
273.1381Repealed, 1994 c 587 art 3 s 21 para (b)
273.1382Repealed, 1Sp2001 c 5 art 3 s 96
273.13831997 Flood Loss Replacement Aid
273.1384Agricultural Homestead Market Value Credit
273.1385Aid for Public Employees Retirement Association Employer Contribution Rate Increase
273.13862002 Flood Loss; City Replacement Aid
273.139Repealed, 1983 c 342 art 5 s 16
273.1391Supplementary Homestead Property Tax Relief
273.1392Payment; School Districts
273.1393Computation of Net Property Taxes
273.1394Repealed, 1988 c 719 art 5 s 81
273.1395Repealed, 1988 c 719 art 5 s 81
273.1396Repealed, 1988 c 719 art 5 s 81
273.1397Repealed, 1988 c 719 art 5 s 81
273.1398Disparity Reduction Aid and Credit
273.1399Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41
273.14Definitions
273.15Repealed, 1Sp1985 c 14 art 4 s 98
273.16Determination of Classification
273.165Taxation of Separate Mineral Interests and Unmined Iron Ore
273.1651Taxation and Forfeiture of Stockpiled Metallic Minerals Material
273.166Repealed, 1Sp2003 c 21 art 6 s 17
273.17Assessment of Real Property
273.18Listing, Valuation, and Assessment of Exempt Property by County Auditors
273.19Lessees and Equitable Owners
273.20Assessor May Enter Dwellings, Buildings, or Structures
273.21Neglect by Auditor or Assessor; Penalty
273.22Repealed, 1994 c 416 art 1 s 65
273.23Repealed, 1983 c 222 s 45
273.24Repealed, 1983 c 222 s 45
273.25Lists to Be Verified
273.26Personal Property; Where Listed
273.27Repealed, 1984 c 593 s 46
273.28Repealed, 1983 c 222 s 45
273.29Repealed, 1983 c 222 s 45
273.30Repealed, 1983 c 222 s 45
273.31Repealed, 1983 c 222 s 45
273.32Elevators and Warehouses on Railroad
273.33Express, Stage and Transportation Companies; Pipelines
273.34Repealed, 1983 c 222 s 45
273.35Gas and Water Companies
273.36Electric Light and Power Companies
273.37Companies Supplying Electric Power
273.371Reports of Utility Companies
273.3711Recommended and Ordered Values
273.372Proceedings and Appeals; Utility or Railroad Valuations
273.38Percentage of Assessments; Exceptions
273.39Rural Area
273.40Annual Tax on Cooperative Associations
273.41Amount of Tax; Distribution
273.42Rate of Tax; Entry and Certification; Credit on Payment; Property Tax Credit
273.425Adjustment of Levy
273.43Personal Property of Certain Companies, Where Listed
273.44Repealed, 1983 c 222 s 45
273.45Repealed, 1983 c 222 s 45
273.46Assignees and Receivers
273.47Property Moved between January and March
273.48Where Listed in Case of Doubt
273.49Repealed, 1993 c 375 art 3 s 47
273.50Lists May Be Destroyed
273.51Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690
273.52Repealed, 1983 c 222 s 45
273.53Repealed, 1969 c 9 s 99
273.54Repealed, 1969 c 9 s 99
273.55Repealed, 1969 c 9 s 99
273.56Repealed, 1984 c 593 s 46
273.57Repealed, 1969 c 9 s 99
273.58Repealed, 1969 c 9 s 99
273.59Repealed, 1969 c 9 s 99
273.60Repealed, 1969 c 9 s 99
273.61Repealed, 1969 c 9 s 99
273.62Repealed, 1969 c 9 s 99
273.63Repealed, 1969 c 9 s 99
273.64Repealed, 1969 c 9 s 99
273.65Failure to List; Examination under Oath; Duties of Assessor
273.66Owner Absent or Sick
273.67Procedure When Owner Does Not List or is Not Sworn
273.68Failure to Obtain List
273.69Repealed, Ex1971 c 31 art 31 s 1
273.70Repealed, Ex1971 c 31 art 31 s 1
273.71Repealed, 1987 c 291 s 244
273.72Repealed, 1987 c 291 s 244
273.73Repealed, 1987 c 291 s 244
273.74Repealed, 1987 c 291 s 244
273.75Repealed, 1987 c 291 s 244
273.76Repealed, 1987 c 291 s 244
273.77Repealed, 1987 c 291 s 244
273.78Repealed, 1987 c 291 s 244
273.80Distressed Homestead Reinvestment Exemption
273.86Repealed, 1987 c 291 s 244

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