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2014 Minnesota Statutes

CHAPTER 273. TAXES; LISTING, ASSESSMENT

Table of Sections
Section Headnote
273.01 LISTING AND ASSESSMENT, TIME.
273.011 [Repealed, 1977 c 423 art 2 s 20]
273.012 [Repealed, 1977 c 423 art 2 s 20]
273.015 Subdivisions renumbered, repealed, or no longer in effect
273.02 OMITTED PROPERTY.
273.03 REAL ESTATE; ASSESSMENT; METHOD.
273.032 MARKET VALUE DEFINITION.
273.04 [Repealed, 1984 c 593 s 46]
273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH.
273.051 CITY ASSESSORS, TERM.
273.052 APPOINTMENT; APPLICATION.
273.053 ASSESSMENT; EXPENSES.
273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING.
273.054 DUTIES AND POWERS OF ASSESSOR.
273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE.
273.056 REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS.
273.06 DEPUTY ASSESSORS.
273.061 ESTABLISHMENT OF OFFICE FOR EACH COUNTY.
273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY.
273.063 APPLICATION; LIMITATIONS.
273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS.
273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES.
273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS.
273.07 [Repealed, 1947 c 531 s 10]
273.071 [Repealed, Ex1967 c 32 art 8 s 12]
273.072 AGREEMENTS FOR JOINT ASSESSMENT.
273.075 [Repealed, 2014 c 308 art 9 s 94]
273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
273.08 ASSESSOR'S DUTIES.
273.09 [Local, South St. Paul]
273.10 SCHOOL DISTRICTS.
273.105 INTERNAL REVENUE CODE.
273.11 VALUATION OF PROPERTY.
273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS.
273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS.
273.1103 [Repealed, 2014 c 308 art 9 s 94]
273.1104 IRON ORE, VALUE.
273.1105 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.1106 [Repealed, 2009 c 88 art 2 s 54]
273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION.
273.111 AGRICULTURAL PROPERTY TAX.
273.1115 AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW.
273.112 PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX.
273.113 TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE.
273.114 RURAL PRESERVE PROPERTY TAX PROGRAM.
273.115 [Repealed, 1987 c 268 art 6 s 53]
273.116 [Repealed, 1987 c 268 art 6 s 53]
273.117 CONSERVATION PROPERTY TAX VALUATION.
273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR.
273.119 CONSERVATION TAX CREDIT.
273.1195 [Repealed, 1988 c 719 art 5 s 81]
273.12 ASSESSMENT OF REAL PROPERTY.
273.121 VALUATION OF REAL PROPERTY, NOTICE.
273.122 [Repealed, 1980 c 607 art 2 s 24]
273.123 [Repealed, 1Sp2007 c 2 art 3 s 12]
273.1231 TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS.
273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.
273.1233 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT.
273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS.
273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS.
273.124 HOMESTEAD DETERMINATION; SPECIAL RULES.
273.1245 CLASSIFICATION OF DATA.
273.125 ASSESSMENT OF MANUFACTURED HOMES.
273.126 MS 2002 [Repealed, 1Sp2001 c 5 art 3 s 96]
273.127 [Repealed, 2000 c 490 art 5 s 40]
273.128 CERTIFICATION OF LOW-INCOME RENTAL PROPERTY.
273.13 CLASSIFICATION OF PROPERTY.
273.131 [Repealed, 1965 c 45 s 73]
273.1311 [Repealed, 1987 c 268 art 6 s 53]
273.1312 [Repealed, 1987 c 291 s 244]
273.1313 [Repealed, 1987 c 291 s 244]
273.1314 [Repealed, 1983 c 342 art 8 s 10; 1987 c 291 s 244]
273.1315 CERTIFICATION OF CLASS 1B PROPERTY.
273.1316 [Repealed, 2000 c 490 art 5 s 40]
273.1317 [Repealed, 1997 c 231 art 1 s 21]
273.1318 [Repealed, 1997 c 231 art 1 s 21]
273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL.
273.132 [Repealed, 1988 c 719 art 5 s 81]
273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
273.1325 ADJUSTMENT OF NET TAX CAPACITY.
273.133 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS.
273.1341 TACONITE ASSISTANCE AREA.
273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS.
273.135 HOMESTEAD PROPERTY TAX RELIEF.
273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE.
273.137 [Repealed, 1991 c 291 art 12 s 35]
273.138 Subdivisions renumbered, repealed, or no longer in effect
273.1381 [Repealed, 1994 c 587 art 3 s 21 para (b)]
273.1382 [Repealed, 1Sp2001 c 5 art 3 s 96]
273.1383 [Repealed, 2014 c 308 art 9 s 94]
273.1384 AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT.
273.1385 AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE.
273.1386 [Repealed, 2014 c 308 art 9 s 94]
273.139 [Repealed, 1983 c 342 art 5 s 16]
273.1391 SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF.
273.1392 PAYMENT; SCHOOL DISTRICTS.
273.1393 COMPUTATION OF NET PROPERTY TAXES.
273.1394 [Repealed, 1988 c 719 art 5 s 81]
273.1395 [Repealed, 1988 c 719 art 5 s 81]
273.1396 [Repealed, 1988 c 719 art 5 s 81]
273.1397 [Repealed, 1988 c 719 art 5 s 81]
273.1398 DISPARITY REDUCTION AID AND CREDIT.
273.1399 [Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41]
273.14 DEFINITIONS.
273.15 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.16 DETERMINATION OF CLASSIFICATION.
273.165 TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE.
273.1651 TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL.
273.166 [Repealed, 1Sp2003 c 21 art 6 s 17]
273.17 ASSESSMENT OF REAL PROPERTY.
273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS.
273.19 LESSEES AND EQUITABLE OWNERS.
273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.
273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY.
273.22 [Repealed, 1994 c 416 art 1 s 65]
273.23 [Repealed, 1983 c 222 s 45]
273.24 [Repealed, 1983 c 222 s 45]
273.25 LISTS TO BE VERIFIED.
273.26 PERSONAL PROPERTY; WHERE LISTED.
273.27 [Repealed, 1984 c 593 s 46]
273.28 [Repealed, 1983 c 222 s 45]
273.29 [Repealed, 1983 c 222 s 45]
273.30 [Repealed, 1983 c 222 s 45]
273.31 [Repealed, 1983 c 222 s 45]
273.32 ELEVATORS AND WAREHOUSES ON RAILROAD.
273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES.
273.34 [Repealed, 1983 c 222 s 45]
273.35 GAS AND WATER COMPANIES.
273.36 ELECTRIC LIGHT AND POWER COMPANIES.
273.37 COMPANIES SUPPLYING ELECTRIC POWER.
273.371 REPORTS OF UTILITY COMPANIES.
273.3711 RECOMMENDED AND ORDERED VALUES.
273.372 PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS.
273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.
273.39 RURAL AREA.
273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS.
273.41 AMOUNT OF TAX; DISTRIBUTION.
273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT.
273.425 ADJUSTMENT OF LEVY.
273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED.
273.44 [Repealed, 1983 c 222 s 45]
273.45 [Repealed, 1983 c 222 s 45]
273.46 ASSIGNEES AND RECEIVERS.
273.47 PROPERTY MOVED BETWEEN JANUARY AND MARCH.
273.48 WHERE LISTED IN CASE OF DOUBT.
273.49 [Repealed, 1993 c 375 art 3 s 47]
273.50 LISTS MAY BE DESTROYED.
273.51 [Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690]
273.52 [Repealed, 1983 c 222 s 45]
273.53 [Repealed, 1969 c 9 s 99]
273.54 [Repealed, 1969 c 9 s 99]
273.55 [Repealed, 1969 c 9 s 99]
273.56 [Repealed, 1984 c 593 s 46]
273.57 [Repealed, 1969 c 9 s 99]
273.58 [Repealed, 1969 c 9 s 99]
273.59 [Repealed, 1969 c 9 s 99]
273.60 [Repealed, 1969 c 9 s 99]
273.61 [Repealed, 1969 c 9 s 99]
273.62 [Repealed, 1969 c 9 s 99]
273.63 [Repealed, 1969 c 9 s 99]
273.64 [Repealed, 1969 c 9 s 99]
273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.
273.66 OWNER ABSENT OR SICK.
273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN.
273.68 FAILURE TO OBTAIN LIST.
273.69 [Repealed, Ex1971 c 31 art 31 s 1]
273.70 [Repealed, Ex1971 c 31 art 31 s 1]
273.71 [Repealed, 1987 c 291 s 244]
273.72 [Repealed, 1987 c 291 s 244]
273.73 [Repealed, 1987 c 291 s 244]
273.74 [Repealed, 1987 c 291 s 244]
273.75 [Repealed, 1987 c 291 s 244]
273.76 [Repealed, 1987 c 291 s 244]
273.77 [Repealed, 1987 c 291 s 244]
273.78 [Repealed, 1987 c 291 s 244]
273.80 [Repealed, 2014 c 308 art 9 s 94]
273.86 [Repealed, 1987 c 291 s 244]

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