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2004 Minnesota Statutes

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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273.011 [Repealed, 1977 c 423 art 2 s 20]
273.012 [Repealed, 1977 c 423 art 2 s 20]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 Tax computed to nearest even-numbered cent.
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273.04 [Repealed, 1984 c 593 s 46]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.
273.054 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.
273.065 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273.07 [Repealed, 1947 c 531 s 10]
273.071 [Repealed, Ex1967 c 32 art 8 s 12]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 Instructional courses for assessors and deputies.
273.0755 Training and education of property tax personnel.
273.08 Assessor's duties.
273.09 Local, South St. Paul
273.10 School districts.
273.11 Valuation of property.
273.1101 Valuation, terminology in statutes, laws or charters.
273.1102 Rate of tax, terminology of laws or charters.
273.1103 Net debt, terminology of laws or charters.
273.1104 Iron ore, value.
273.1105 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.1106 Report to legislature; limited market value; valuation exclusion.
273.111 Agricultural property tax.
273.112 Private outdoor recreational, open space and park land tax.
273.115 [Repealed, 1987 c 268 art 6 s 53]
273.116 [Repealed, 1987 c 268 art 6 s 53]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273.1195 [Repealed, 1988 c 719 art 5 s 81]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273.122 [Repealed, 1980 c 607 art 2 s 24]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 Reassessment of homestead property damaged by a disaster.
273.124 Homestead determination; special rules.
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273.126 [MS 2002 Repealed, 1Sp2001 c 5 art 3 s 96]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]
273.13 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]
273.1315 Certification of 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]
273.133 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.134 Taconite and iron ore areas; tax relief area; definitions.
273.1341 Taconite assistance area.
273.135 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
273.1381 [Repealed, 1994 c 587 art 3 s 21 para (b)]
273.1382 [Repealed, 1Sp2001 c 5 art 3 s 96]
273.1383 1997 flood loss replacement aid.
273.1384 Market value homestead credits.
273.1385 Aid for Public Employees Retirement Association employer contribution rate increase.
273.1386 2002 flood loss; city replacement aid.
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; aids for court costs.
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; pipe lines.
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.
273.372 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 Distressed homestead reinvestment exemption.
273.86 [Repealed, 1987 c 291 s 244]

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