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2004 Minnesota Statutes

This is a historical version of this statute chapter. Also view the most recent published version.

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.
273.054Duties 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.
273.065Delivery 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.
273.11Valuation 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
273.1106Report to legislature; limited market value; valuation exclusion.
273.111Agricultural property tax.
273.112Private outdoor recreational, open space and park land tax.
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
273.123Reassessment of homestead property damaged by a disaster.
273.124Homestead determination; special rules.
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273.126MS 2002 Repealed, 1Sp2001 c 5 art 3 s 96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
273.13Classification 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
273.1315Certification of 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
273.133Repealed, 1Sp1985 c 14 art 4 s 98
273.134Taconite and iron ore areas; tax relief area; definitions.
273.1341Taconite assistance area.
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.
273.1384Market value homestead credits.
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; aids for court costs.
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; pipe lines.
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.
273.372Proceedings 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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