PROPERTY TAXES

Abatement, economic development property taxes, obsolete language removed, Minn. Laws 2012 c 294 art 2 s 41

Abatements, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 21

Abatements, businesses with disrupted access, Minn. Laws 2009 c 88 art 2 s 35

Abatements, limits, Minn. Laws 2008 c 366 art 6 s 43

Abatements

Abatement periods, Minn. Laws 2006 c 259 art 4 s 15

Business subsidy status, Minn. Laws 2006 c 259 art 4 s 1

Utilities, Minn. Laws 2006 c 259 art 4 s 14, 2006 c 259 art 4 s 16, 2006 c 259 art 4 s 17, 2006 c 259 art 4 s 18, 2006 c 259 art 4 s 19

Aggregate deposits, lands with, Minn. Laws 2008 c 366 art 6 s 21, 26

Aggregate resource preservation, technical corrections, Minn. Laws 2010 c 382 s 57, 58

Agricultural homestead property, first tier valuation limits, Minn. Laws 2006 c 259 art 4 s 11, 2006 c 259 art 4 s 13

Agricultural homestead property, Minn. Laws 2011 c 112 art 11 s 8, 2011 1Sp c 7 art 5 s 6

Agricultural homestead property

Class 2c property, Minn. Laws 2009 c 88 art 10 s 6

Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6

Definition, Minn. Laws 2009 c 12 art 2 s 6

Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5

First tier valuation limit, Minn. Laws 2009 c 88 art 2 s 13

Reports about, Minn. Laws 2009 c 12 art 2 s 7

Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

Agricultural homesteads, Minn. Laws 2008 c 154 art 2 s 7, 2008 c 366 art 6 s 29

Agricultural property

Game farm animals, Minn. Laws 2011 c 112 art 11 s 8

Green acres program

Land removed from, reinstatement, Minn. Laws 2011 c 13 s 5

Legislative findings, Minn. Laws 2011 c 13 s 1

Report to legislature, Minn. Laws 2011 c 13 s 7

Homesteads, Minn. Laws 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3

Legislative findings, Minn. Laws 2011 c 13 s 1

Rural preserve property tax program

Conservation assessment plans, Minn. Laws 2011 c 13 s 2, 8

Covenants, Minn. Laws 2011 c 13 s 3, 4, 6

Effective dates, corrections, Minn. Laws 2011 c 76 art 1 s 68, 72, 73

Agricultural property

Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 8, 9

Determination of value, Minn. Laws 2010 c 389 art 1 s 6

Family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5

Homesteads, Minn. Laws 2010 c 389 art 1 s 11, 12

Late payment penalties, Minn. Laws 2010 c 389 art 8 s 13

Marshall County, flood relief, Minn. Laws 2010 c 389 art 1 s 12

Nonqualifying property, additional taxes, Minn. Laws 2010 c 215 art 13 s 1

Rural preserve property tax program

Conservation assessment plans, Minn. Laws 2010 c 389 art 1 s 7, 8

Termination of covenant agreement, term, Minn. Laws 2010 c 389 art 1 s 9

Agricultural property

Green acres program, deferments, see Green Acres program under this topic

Homesteads, see Agricultural homestead property under this topic

Agricultural property, Minn. Laws 2008 c 366 art 6 s 13-20, 24-26, 52

Aircraft hangars, Minn. Laws 2005 c 151 art 4 s 12

Airline flight property taxes

Due dates, Minn. Laws 2010 c 389 art 1 s 2

Notices, Minn. Laws 2010 c 389 art 1 s 2

Rate of tax, certification, Minn. Laws 2010 c 389 art 1 s 1

Airport authorities, Minn. Laws 2008 c 154 art 2 s 18, 24-27, 2008 c 366 art 6 s 45

Aitkin (city), Minn. Laws 2005 1Sp c 3 art 1 s 23

Aitkin County, Minn. Laws 2005 1Sp c 3 art 1 s 23

Animal feedlots, monosloped roofs over, Minn. Laws 2008 c 154 art 2 s 5

Annexation of territory for wastewater services, sunset removed, Minn. Laws 2008 c 277 art 1 s 98

Annexation of territory, Minn. Laws 2008 c 196 art 2 s 3, 4

Annexation of territory, Minn. Laws 2006 c 270 art 2 s 8

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeal and equalization boards, Minn. Laws 2005 1Sp c 3 art 1 s 18

Appraisals, failure to make, Minn. Laws 2005 c 151 art 5 s 3

Apprenticeship training facilities, Minn. Laws 2008 c 154 art 2 s 4

Apprenticeship training facility, parking area, exemption, Minn. Laws 2009 c 88 art 2 s 6

Armed forces members, hardship assessment deferral, Minn. Laws 2008 c 154 art 2 s 28

Assessment and classification practices, reports, Minn. Laws 2005 1Sp c 3 art 1 s 37

Assessments

Changes in classification of property, Minn. Laws 2011 1Sp c 7 art 5 s 5

Technical changes, Minn. Laws 2011 c 76 art 1 s 40-42

Assessments

Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14

Transmission lines, Minn. Laws 2009 c 88 art 10 s 10, 14

Assessments

Disaster or emergency areas, Minn. Laws 2007 1Sp c 2 art 3 s 7

Local assessment practices, review, Minn. Laws 2008 c 366 art 6 s 8

Manufactured homes, Minn. Laws 2008 c 366 art 15 s 3

Assessments

Abstracts of assessments, contents, Minn. Laws 2005 c 151 art 5 s 2

Assisted living facilities, Minn. Laws 2005 1Sp c 3 art 1 s 40

County auditor's certification, repeal, Minn. Laws 2005 c 151 art 5 s 46

Assessors, bulletin for, on charitable organization property tax exemptions, Minn. Laws 2009 c 88 art 2 s 53

Assessors, see ASSESSORS

Assessors

Code of conduct and ethics, Minn. Laws 2005 1Sp c 3 art 1 s 38

Ethics training, Minn. Laws 2005 1Sp c 3 art 1 s 7

Refusal of access for inspection, Minn. Laws 2005 1Sp c 3 art 1 s 18

Assisted living facilities, Minn. Laws 2005 1Sp c 3 art 1 s 40

Auxiliary forests, Minn. Laws 2008 c 154 art 13 s 45

Bemidji, fairgrounds district tax abatement, Minn. Laws 2005 c 152 art 1 s 35

Big Stone County, county treasurer duties, Minn. Laws 2008 c 180 s

Biomass electrical generation facility, personal property, exemption, Minn. Laws 2006 c 259 art 4 s 4

Boarding care homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Border city development zones, Minn. Laws 2005 c 151 art 5 s 42, 2005 c 152 art 2 s 3, 4

Bovey, Minn. Laws 2005 1Sp c 3 art 1 s 36

Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 9

Bovine tuberculosis credit, Minn. Laws 2009 c 88 art 2 s 16

Bovine tuberculosis

Proposed bovine tuberculosis modified accredited zones, Minn. Laws 2008 c 366 art 6 s 22, 30

Business incubator property, extension of exemption, Minn. Laws 2010 c 389 art 1 s 3

Central Iron Range Sanitary Sewer District, Minn. Laws 2009 c 122 s 12

Central Lakes Region Sanitary District, Minn. Laws 2009 c 44 s

Certificates of real estate value, signers, Minn. Laws 2008 c 154 art 13 s 20, 23

Certificates of value, contents, Minn. Laws 2008 c 154 art 2 s 6

Charitable organizations, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 4, 53

Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12

Children's homes, Minn. Laws 2005 c 151 art 5 s 8

Churches, Minn. Laws 2010 c 389 art 8 s 4, 5

Cities, tax-exempt Indian land, cities with lands placed in trust as, Minn. Laws 2006 c 259 art 11 s

Cities

Market value homestead credit, city aid reimbursements, Minn. Laws 2005 1Sp c 3 art 2 s 5

Population, Minn. Laws 2005 1Sp c 5 art 1 s 43

City revenue need, Minn. Laws 2005 c 151 art 4 s 7

Claims for relief, proof of taxes paid, Minn. Laws 2009 c 88 art 7 s 9, 10

Class 1c property, Minn. Laws 2010 c 389 art 1 s 13

Class 1c, Minn. Laws 2006 c 259 art 5 s 1

Class 2 property, horse training and riding, Minn. Laws 2010 c 389 art 1 s 14

Class 2 property, see Agricultural homestead property under this topic

Class 2 property, Minn. Laws 2008 c 154 art 2 s 12

Class 2c property, Minn. Laws 2009 c 88 art 10 s 6

Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6

Class 3c property, marinas, Minn. Laws 2009 c 88 art 2 s 18

Class 4 property, manufactured home parks, Minn. Laws 2010 c 389 art 1 s 15

Class 4 property, Minn. Laws 2005 1Sp c 3 art 1 s 16

Class 4c property, Minn. Laws 2011 1Sp c 7 art 5 s 7, 9

Class 4c property, Minn. Laws 2009 c 88 art 10 s 7

Class 4c property

Nonprofit community service organizations, Minn. Laws 2008 c 154 art 2 s 13, 16

Restaurants, Minn. Laws 2008 c 366 art 6 s 27

Class 4c, Minn. Laws 2006 c 259 art 5 s 2

Classification of property, horse breeding, training, or boarding farms, Minn. Laws 2012 c 203 s

Classification of property

Homestead classification, Minn. Laws 2004 c 290 s 33-35

Classification, unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Coleraine, Minn. Laws 2005 1Sp c 3 art 1 s 36

Collection, electronic methods, Minn. Laws 2010 c 389 art 1 s 19, 21

Commercial-industrial property, confession of judgment, Minn. Laws 2008 c 154 art 2 s 21

Commercial-industrial property

Vacant property, Minn. Laws 2005 1Sp c 3 art 1 s 17

Community land trusts, Minn. Laws 2012 c 288 s 12

Conservation easements, valuation of property, Minn. Laws 2008 c 154 art 13 s 27

Consolidation of territory, Minn. Laws 2008 c 196 art 2 s 3, 4

Cook County Hospital District, levy limitation, Minn. Laws 2008 c 154 art 2 s 31

Cook-Orr Hospital District, levy limitation, Minn. Laws 2008 c 154 art 2 s 30

Cooperative apartments, Minn. Laws 2005 c 151 art 5 s 18

Cooperative farming agreements, Minn. Laws 2005 c 151 art 5 s 4

Cooperatives, Minn. Laws 2009 c 88 art 10 s 3

Corporate franchise taxes, refunds, 2011 refund payments, Minn. Laws 2010 1Sp c 1 art 13 s 6

Corrections, Minn. Laws 2005 c 10 art 1 s 60

Counties, regional library systems, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

Counties

First responder associations, levies for, Minn. Laws 2008 c 366 art 6 s 40

Counties

Delinquent taxpayers, list, publication, Minn. Laws 2004 c 182 s 1, 2

County auditor

Certification of levies, Minn. Laws 2005 1Sp c 3 art 1 s 21

Transportation Department acquisitions, Minn. Laws 2005 1Sp c 3 art 1 s 2

County fairgrounds, exemptions, Minn. Laws 2011 c 112 art 11 s 7

Credit applications, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 21

Credits, market value homestead credit, Minn. Laws 2011 1Sp c 7 art 6 s 4-6, 23, 24, 27

Credits

Bovine tuberculosis credit, Minn. Laws 2010 c 389 art 8 s 9

Market value homestead credits, reduction, Minn. Laws 2010 1Sp c 1 art 13 s 1, 2

Credits

Agricultural homestead market value credit, Minn. Laws 2008 c 366 art 6 s 29

Disaster credit, see Natural disasters or emergencies, property tax relief under this topic

Disparity reduction credit, Minn. Laws 2008 c 154 art 13 s 30

Credits

Agricultural homestead market value credit, Minn. Laws 2006 c 259 art 5 s 4

Residential homestead market value credit, Minn. Laws 2006 c 259 art 5 s 3

Credits

Disparity reduction credit, revoking eligibility for, Minn. Laws 2005 1Sp c 3 art 1 s 17

Homestead credit, Minn. Laws 2005 c 151 art 4 s 2

Data

Classification, Minn. Laws 2008 c 366 art 15 s 1, 2, 18

Household incomes, rents, and property tax burdens, Minn. Laws 2008 c 366 art 17 s 6

Low-income rental property, classification, Minn. Laws 2008 c 366 art 15 s 1, 2

Data

Homestead classification, Minn. Laws 2004 c 290 s 33-35

Income property assessment data, Minn. Laws 2004 c 290 s 12, 13

Defenses or objections, petitions for, required information, Minn. Laws 2011 c 112 art 11 s 9

Deferments, agricultural property

Determination of value, Minn. Laws 2010 c 389 art 1 s 6

Family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5

Deferments, green acres program, see Green Acres program under this topic

Deferrals, senior citizens, Minn. Laws 2005 c 151 art 5 s 37

Delinquent payments, partial payments, Minn. Laws 2008 c 154 art 2 s 22

Delinquent tax list, corrections, Minn. Laws 2009 c 88 art 2 s 24

Delinquent taxes

Confession of judgments, fees, Minn. Laws 2011 c 116 art 1 s 2

Technical changes, Minn. Laws 2011 c 76 art 1 s 43

Delinquent taxes

Composition into one item, Minn. Laws 2010 c 389 art 8 s 14

Electronic methods of payment, Minn. Laws 2010 c 389 art 1 s 21

Penalties, Minn. Laws 2010 c 389 art 1 s 20

Disabled persons

Disabled veterans, Minn. Laws 2008 c 154 art 2 s 11, 14, 2008 c 366 art 6 s 44

Homesteads, Minn. Laws 2008 c 366 art 15 s 14, 15

Disasters, see Natural disasters or emergencies, property tax relief under this topic

Disparity reduction aid, Minn. Laws 2006 c 259 art 5 s 5

Disparity reduction credit, Minn. Laws 2008 c 154 art 13 s 30

Due dates, extension, 2010 flood disaster areas, Minn. Laws 2010 2Sp c 1 art 1 s 19

Duluth Seaway Port Authority, Minn. Laws 2009 c 88 art 2 s 34

Economic development purposes, property held for, Minn. Laws 2011 1Sp c 7 art 5 s 3

Educational facilities, Minn. Laws 2010 c 389 art 8 s 4, 5

Elderly living facilities, Minn. Laws 2009 c 88 art 2 s 11

Electric generation facilities, personal property, exemption, Minn. Laws 2009 c 88 art 2 s 5, 9, 10, 52

Electric generation facilities

Exemption, repeal, Minn. Laws 2008 c 366 art 6 s 52

Exemptions, Minn. Laws 2008 c 366 art 6 s 6

Innovative energy projects, exemption, Minn. Laws 2008 c 366 art 6 s 3

Electric generation facilities, Minn. Laws 2005 c 151 art 3 s 9, 10

Electronic filing, early payment, Minn. Laws 2005 c 151 art 3 s 13

Employment property, Minn. Laws 2012 c 294 art 2 s 6, 7, 27, 29

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions, county fairgrounds, Minn. Laws 2011 c 112 art 11 s 7

Exemptions, job opportunity building zones, Minn. Laws 2007 c 146 art 4 s 10

Exemptions, Vikings stadium, Minn. Laws 2012 c 299 art 1 s 21

Exemptions

Apprenticeship training facilities, Minn. Laws 2010 c 216 s 6

Business incubator property, extension, Minn. Laws 2010 c 389 art 1 s 3

Leased seasonal-recreation lands, federal ownership, Minn. Laws 2010 c 389 art 1 s 4

Property leased to charter schools, Minn. Laws 2010 c 216 s 5

Exemptions

Electric generating facility personal property, eligibility process, study, Minn. Laws 2009 c 88 art 2 s 52

"This Old House" exemption, report eliminated, Minn. Laws 2009 c 88 art 2 s 54

Exemptions

Electric generation facilities

Conditions for, Minn. Laws 2008 c 366 art 6 s 6

Exemption repealed, Minn. Laws 2008 c 366 art 6 s 52

Innovative energy projects, Minn. Laws 2008 c 366 art 6 s 3

Fergus Falls historical zone, Minn. Laws 2008 c 366 art 6 s 5

Hydroelectric generation facilities, Minn. Laws 2008 c 366 art 6 s 4

Exemptions

Biomass electrical generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 5

Electric generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 6, 2006 c 259 art 4 s 8, 2006 c 259 art 4 s 9

International economic development zones, Minn. Laws 2006 c 259 art 13 s 1, 2006 c 259 art 13 s 4, 2006 c 259 art 13 s 5, 2006 c 259 art 13 s 6

Small biomass electric generation facility, personal property, Minn. Laws 2006 c 259 art 4 s 7

Twins stadium, Minn. Laws 2006 c 257 s 8

Exemptions

Children's homes, Minn. Laws 2005 c 151 art 5 s 8

Cooperative farming agreements, Minn. Laws 2005 c 151 art 5 s 4

Disabled Veterans Rest Camp, Minn. Laws 2005 c 43 s , 2005 c 151 art 3 s 20

Electric generation facilities, Minn. Laws 2005 1Sp c 3 art 1 s 6

Housing and redevelopment authority property, Minn. Laws 2005 c 151 art 5 s 9, 10

Hydroelectric power plants, exemption repealed, Minn. Laws 2005 c 151 art 5 s 46

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 1

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 6

Limits on, Minn. Laws 2005 c 151 art 5 s 5

Redevelopment areas, Minn. Laws 2005 c 151 art 5 s 4

Regional railroad authorities, Minn. Laws 2005 c 151 art 5 s 11

Religious corporation property, Minn. Laws 2005 c 151 art 5 s 7

Rental housing, Minn. Laws 2005 1Sp c 3 art 1 s 3

School property, Minn. Laws 2005 c 151 art 3 s 20

Spirit Mountain Recreation Area, Minn. Laws 2005 c 151 art 5 s 12

Taconite and iron sulfides taxable property, Minn. Laws 2005 c 151 art 5 s 6, 2005 1Sp c 3 art 1 s 5

Taconite production taxes, property subject to, Minn. Laws 2005 c 151 art 5 s 6

Tribal housing authorities, Minn. Laws 2005 c 151 art 5 s 9, 10

Wind energy conversion systems, Minn. Laws 2005 c 151 art 5 s 13, 14, 2005 1Sp c 3 art 1 s 4

Exemptions

Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 4

Family farm corporations, homesteads, Minn. Laws 2008 c 366 art 15 s 13

Family farm entities, Minn. Laws 2008 c 366 art 6 s 12

Fergus Falls historical zone, Minn. Laws 2008 c 366 art 6 s 5

Fergus Falls, economic development property, Minn. Laws 2005 c 152 art 2 s 30

Fiscal disparities law, additional payments, Minn. Laws 2010 c 389 art 1 s 29

Flight property taxes

Appeals, Minn. Laws 2008 c 154 art 13 s 8

Class rates, Minn. Laws 2008 c 154 art 13 s 7

Penalties, Minn. Laws 2008 c 154 art 13 s 5, 21

Recodification, Minn. Laws 2008 c 154 art 13 s 1-8, 21, 50

Revenue Department powers, Minn. Laws 2008 c 154 art 13 s 7

Game refuges, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1

Green acres program

Land removed from, reinstatement, Minn. Laws 2011 c 13 s 5

Legislative findings, Minn. Laws 2011 c 13 s 1

Report to legislature, Minn. Laws 2011 c 13 s 7

Green Acres program

Agricultural chemical or water violations, tax penalty, Minn. Laws 2009 c 88 art 2 s 15

Eligibility, Minn. Laws 2009 c 12 art 2 s 1-4

Reports about, Minn. Laws 2009 c 12 art 2 s 7

Valuation, Minn. Laws 2009 c 88 art 2 s 14

Green acres, Minn. Laws 2008 c 154 art 9 s 10, 2008 c 154 art 13 s 26

Greenhouses, Minn. Laws 2008 c 366 art 6 s 12

Hearings, Minn. Laws 2005 1Sp c 3 art 1 s 23, 24

Homestead property

Agricultural homestead property, see same under this topic

Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5

Manufactured homes, Minn. Laws 2009 c 88 art 7 s 9, 10

Homesteads

Agricultural homestead property, Minn. Laws 2011 1Sp c 7 art 5 s 6

Agricultural property, Minn. Laws 2010 2Sp c 1 art 1 s 20, 2011 c 112 art 3 s 3

Market value exclusion, Minn. Laws 2011 1Sp c 7 art 6 s 3, 7

Separate parcels in different classes, Minn. Laws 2011 c 112 art 3 s 4

Spouses of deceased disabled veterans, Minn. Laws 2011 1Sp c 7 art 5 s 8

Homesteads

Agricultural property, Minn. Laws 2010 c 389 art 1 s 11, 12

Class 1c property, Minn. Laws 2010 c 389 art 1 s 13

Manufactured home parks, Minn. Laws 2010 c 389 art 1 s 10

Market value homestead credits, reduction, Minn. Laws 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2

Technical corrections, Minn. Laws 2010 c 382 s 59

Homesteads

Agricultural homesteads, Minn. Laws 2008 c 154 art 2 s 7

Agricultural property, Minn. Laws 2008 c 366 art 6 s 24-26

Applications, contents, Minn. Laws 2008 c 154 art 13 s 29, 2008 c 366 art 15 s 12

Class 1b property, homestead declarations, Minn. Laws 2008 c 154 art 2 s 15

Disabled persons, Minn. Laws 2008 c 366 art 15 s 14, 15

Disabled veterans, Minn. Laws 2008 c 154 art 2 s 11, 14, 2008 c 366 art 6 s 44, 2008 c 366 art 15 s 14, 15

Family farm corporations, Minn. Laws 2008 c 366 art 15 s 13

Relative homesteads, Minn. Laws 2008 c 154 art 2 s 8

Resorts, Minn. Laws 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44

Homesteads

Agricultural homestead property, first tier valuation limits, Minn. Laws 2006 c 259 art 4 s 11, 2006 c 259 art 4 s 13

Armed forces members, active service, Minn. Laws 2006 c 259 art 4 s 12

Homesteads

Agricultural, Minn. Laws 2005 c 151 art 3 s 11

Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12

Class 1c property, homestead portion, Minn. Laws 2005 1Sp c 3 art 1 s 15

Homestead credit, Minn. Laws 2005 c 151 art 4 s 2

Homestead declarations, Minn. Laws 2005 c 151 art 5 s 22

Valuation of property, Minn. Laws 2005 c 151 art 5 s 20

Horse breeding or boarding facilities, study, Minn. Laws 2009 c 88 art 2 s 47

Horse farms, treatment, Minn. Laws 2010 c 333 art 1 s 5, 2010 c 389 art 1 s 14

Housing and redevelopment authorities, Minn. Laws 2008 c 366 art 5 s 11

Housing and redevelopment authority property, Minn. Laws 2005 c 151 art 5 s 9, 10

Humane societies, levies for, Minn. Laws 2005 1Sp c 3 art 1 s 25

Hydroelectric generation facilities, exemptions, Minn. Laws 2008 c 366 art 6 s 4

Hydroelectric power plants, Minn. Laws 2005 c 151 art 5 s 46

Income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3

Independent School District No. 1 (Aitkin), Minn. Laws 2005 1Sp c 3 art 1 s 23

Industrial special-use property, Minn. Laws 2008 c 366 art 6 s 2

Internal Revenue Code, citation update, Minn. Laws 2008 c 366 art 11 s 1-13

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 1

International economic development zones, Minn. Laws 2006 c 259 art 13 s 1, 2006 c 259 art 13 s 4, 2006 c 259 art 13 s 5, 2006 c 259 art 13 s 6

Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)

Lakeview Cemetery Association, Minn. Laws 2008 c 154 art 2 s 32

Leased seasonal-recreation lands, federal ownership, Minn. Laws 2010 c 389 art 1 s 4

Leased seasonal-recreational land, Minn. Laws 2008 c 366 art 6 s 7, 31

Levies, failure to certify, Minn. Laws 2008 c 366 art 6 s 33

Levies, recertification due to unallotment, Minn. Laws 2009 c 88 art 2 s 19

Levies

Certification, Minn. Laws 2005 c 151 art 5 s 28, 29

Certification deadline, Minn. Laws 2005 1Sp c 3 art 1 s 21

Generally, amount, Minn. Laws 2005 1Sp c 5 art 1 s 44

Special levies, storm sewer investment districts, Minn. Laws 2005 c 152 art 1 s 3

State general levy, Minn. Laws 2005 1Sp c 3 art 1 s 19, 20

Levies

Certification, obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 11

Levy limits

Adjusted levy limit base, Minn. Laws 2010 c 389 art 1 s 17

Aids to reduce, reduction by unallotment, Minn. Laws 2010 c 389 art 8 s 12

Limits in municipal charters, exemption, Minn. Laws 2010 c 389 art 1 s 18

Levy limits

Calculation, Minn. Laws 2008 c 366 art 3 s 3

Levy aid base, Minn. Laws 2008 c 366 art 3 s 2

Purposes of levies, Minn. Laws 2008 c 366 art 3 s 1

Limited liability companies, family farm limited liability companies, Minn. Laws 2010 c 389 art 1 s 5

Local governments

Abatements for development projects, term, Minn. Laws 2005 c 152 art 1 s 17

Reductions, property tax increases for, Minn. Laws 2005 c 152 art 1 s 32

Low-income rental property, Minn. Laws 2008 c 154 art 2 s 10, 2008 c 366 art 15 s 1, 2

Managed forest land, Minn. Laws 2010 c 389 art 8 s 14

Manufactured home park cooperatives, Minn. Laws 2009 c 88 art 10 s 4

Manufactured home parks, Minn. Laws 2010 c 389 art 1 s 10, 15

Manufactured homes, as homesteads, Minn. Laws 2009 c 88 art 7 s 9, 10

Manufactured homes, Minn. Laws 2008 c 154 art 2 s 9, 2008 c 366 art 15 s 3

Manufactured homes, Minn. Laws 2005 1Sp c 3 art 1 s 13

Manure storage areas, monosloped roofs over, Minn. Laws 2008 c 154 art 2 s 5

Marinas, Minn. Laws 2009 c 88 art 2 s 18

Market value homestead credit, Minn. Laws 2011 1Sp c 7 art 6 s 4-6, 23, 24, 27

Market value homestead credits, reduction, Minn. Laws 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2

Market value, definition, Minn. Laws 2006 c 259 art 9 s 5

Marshall County, flood relief, agricultural property, Minn. Laws 2010 c 389 art 1 s 12

Metropolitan area revenue redistribution

Airports, Minn. Laws 2005 1Sp c 3 art 1 s 29

Bloomington, Minn. Laws 2005 1Sp c 3 art 1 s 30

Metropolitan Council

Credit enhancement program, Minn. Laws 2005 1Sp c 1 art 2 s 148

Metropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 41

Metropolitan counties, vacant land, Minn. Laws 2008 c 366 art 6 s 9, 11

Metropolitan revenue distribution

Additional levy and transfer to general fund, Minn. Laws 2010 c 389 art 1 s 29

Study, Minn. Laws 2010 c 389 art 1 s 28, 32

Mining equipment, Minn. Laws 2008 c 154 art 8 s 1, 2, 4

Minneapolis (city), disaster areas, Minn. Laws 2011 1Sp c 7 art 5 s 13

Minneapolis

Street levy assessments, inclusion in aggregate receipts, Minn. Laws 2008 c 154 art 2 s 33

Streets and street lighting, funding, Minn. Laws 2008 c 154 art 2 s 29

Modular homes, Minn. Laws 2008 c 154 art 2 s 3

Multifamily rental housing facilities, Minn. Laws 2008 c 366 art 15 s 19

National Guard members, hardship assessment deferral, Minn. Laws 2008 c 154 art 2 s 28

Natural disasters or emergencies, property tax relief

Generally, Minn. Laws 2008 c 366 art 15 s 4-11, 17, 20, 21, 2007 1Sp c 2 art 3 s 6-10, 12, 13

2007 floods, Minn. Laws 2007 1Sp c 2 art 1 s 13, 19-22

Natural disasters or emergencies

Damage caused by, property tax relief

Homesteads, agricultural property, Minn. Laws 2011 c 112 art 7 s 1-3

2010 floods, Minn. Laws 2010 2Sp c 1 art 1 s 19-21

Net tax capacity, homesteads, market value exclusion, Minn. Laws 2011 1Sp c 7 art 6 s 3

Nobles County, Minn. Laws 2005 1Sp c 3 art 1 s 24

Nonmetropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 42

Nonmetropolitan counties, vacant land, Minn. Laws 2008 c 366 art 6 s 10

Nonprofit community service organizations, Minn. Laws 2008 c 154 art 2 s 13, 16

Nonprofit organizations, purely public charities, Minn. Laws 2008 c 366 art 6 s 49

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2008 c 366 art 5 s 33

Notices of proposed property taxes

Meeting announcements, Minn. Laws 2010 c 389 art 8 s 10

Telephone numbers on, Minn. Laws 2010 c 389 art 1 s 16

Nurseries, Minn. Laws 2008 c 366 art 6 s 12, 26

Nursing homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 3

Partial payment, Minn. Laws 2008 c 154 art 13 s 42, 43

Payments in lieu of taxes, distribution

Game refuges and public hunting grounds, Minn. Laws 2008 c 154 art 2 s 1

Lake Vermilion State Park, Minn. Laws 2008 c 366 art 2 s 11

Payments, installment payments, Minn. Laws 2009 c 88 art 2 s 23

Personal property assessments

Pipeline companies, Minn. Laws 2011 c 112 art 3 s 5

Power companies, Minn. Laws 2011 c 112 art 3 s 6-8

Personal property taxes

Electric generation facility, exemption, Minn. Laws 2011 1Sp c 7 art 5 s 4

Power companies, Minn. Laws 2011 c 112 art 3 s 6-8

Pipeline companies, personal property assessments, Minn. Laws 2011 c 112 art 3 s 5

Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14

Pipelines, valuation of property, Minn. Laws 2008 c 154 art 13 s 31

Plats of property, form and contents, Minn. Laws 2007 c 73 s

Polo grounds, Minn. Laws 2005 1Sp c 3 art 1 s 11

Population estimates, Minn. Laws 2005 c 151 art 4 s 1, 3, 5, 6, 2005 1Sp c 5 art 1 s 43

Poultry entities, Minn. Laws 2008 c 366 art 6 s 12

Power companies, personal property assessments, Minn. Laws 2011 c 112 art 3 s 6-8

Power lines, valuation of property, Minn. Laws 2008 c 154 art 13 s 32

Power plants and ore docks at taconite facilities, Minn. Laws 2008 c 154 art 8 s 6, 2008 c 366 art 10 s 14

Prefabricated buildings, modular homes, Minn. Laws 2008 c 154 art 2 s 3

Property tax statements, contents, Minn. Laws 2009 c 88 art 2 s 22

Property tax statements, gross tax amount for taxes payable in 2012, Minn. Laws 2011 1Sp c 7 art 6 s 24

Property tax system, benchmarks and critical indicators, Minn. Laws 2010 c 389 art 2 s 3

Property tax working group, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 45

Property tax working group, Minn. Laws 2011 1Sp c 7 art 5 s 2

Property tax working group, Minn. Laws 2010 c 389 art 2 s 3

Proposed bovine tuberculosis modified accredited zones, Minn. Laws 2008 c 366 art 6 s 22

Public hunting grounds, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1

Public lands, leased seasonal-recreational land, Minn. Laws 2008 c 366 art 6 s 7, 31

Railroad lands

Taxes paid by mistake, repeal, Minn. Laws 2005 c 151 art 5 s 46

Valuation, Minn. Laws 2005 c 151 art 5 s 24, 46

Railroad wye connections, Minn. Laws 2009 c 88 art 2 s 8

Railroads, fair market value, correction of errors, Minn. Laws 2011 c 112 art 3 s 1

Ramsey County, library taxes, Minn. Laws 2005 1Sp c 3 art 1 s 22, 26

Recreational activities, properties providing, Minn. Laws 2011 1Sp c 7 art 5 s 7

Redevelopment area property, Minn. Laws 2005 c 151 art 5 s 4

Redevelopment districts, Minn. Laws 2005 1Sp c 3 art 1 s 28

Refund claims, and tuition discounts, Minn. Laws 2006 c 259 art 4 s 21

Refunds, federal update, Minn. Laws 2005 1Sp c 3 art 4 s 16, 17

Refunds, supplemental targeting fund, 2012 taxes, Minn. Laws 2012 c 294 art 1 s 6

Refunds

Federal update, Minn. Laws 2011 c 8 s 6, 2011 1Sp c 7 art 2 s 8

Inflation adjustment, Minn. Laws 2011 1Sp c 7 art 6 s 11

Maximum amounts, table, Minn. Laws 2011 1Sp c 7 art 6 s 10

Property taxes payable, Minn. Laws 2011 1Sp c 7 art 6 s 9

Rent constituting property taxes, Minn. Laws 2011 1Sp c 7 art 6 s 8

Refunds

Corporate franchise taxes, 2011 refund payments, Minn. Laws 2010 1Sp c 1 art 13 s 6

Rent, property taxes based on, Minn. Laws 2010 1Sp c 1 art 13 s 5

Refunds

Claims against the state, Minn. Laws 2009 c 126 s 3

Federal update, Minn. Laws 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12

Tuition expenses, as income, Minn. Laws 2009 c 12 art 1 s 9

Refunds

Dependents, definition, Minn. Laws 2008 c 154 art 11 s 19

Excessive claims, Minn. Laws 2008 c 154 art 11 s 8

Federal update, Minn. Laws 2008 c 154 art 4 s 8

Homeowners, amounts, increase, Minn. Laws 2008 c 366 art 1 s 1

Refunds

Federal law, 2006 changes, conforming amendments, Minn. Laws 2007 c 1 s 4

Regional library systems, county support, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

Regional railroad authorities, Minn. Laws 2005 c 151 art 5 s 11, 2005 1Sp c 3 art 1 s 26

Reinvest in Minnesota Program lands, Minn. Laws 2008 c 366 art 6 s 12

Religious corporation property, Minn. Laws 2005 c 151 art 5 s 7

Residential real property, Minn. Laws 2005 c 151 art 3 s 12

Resorts, Minn. Laws 2008 c 154 art 2 s 11, 2008 c 366 art 6 s 44

Resorts, Minn. Laws 2005 1Sp c 3 art 1 s 16

Restaurants, class 4c property, Minn. Laws 2008 c 366 art 6 s 27

Rural preserve property tax program

Conservation assessment plans, Minn. Laws 2011 c 13 s 2, 8

Covenants, Minn. Laws 2011 c 13 s 3, 4, 6

Revisor's bill changes, Minn. Laws 2011 c 76 art 1 s 68, 72, 73

Rural preserve property tax program

Conservation assessment plans, Minn. Laws 2010 c 389 art 1 s 7, 8

Termination of covenant agreement, term, Minn. Laws 2010 c 389 art 1 s 9

Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

Rural preserves

Property tax program, covenants, termination date, Minn. Laws 2012 c 244 art 1 s 78

Tax increment financing, prohibition, Minn. Laws 2012 c 294 art 2 s 36

Rural vacant land, Minn. Laws 2010 c 389 art 8 s 14

Rural vacant land, Minn. Laws 2008 c 366 art 6 s 26, 28

Saint Paul school district, Minn. Laws 2008 c 366 art 6 s 34

Saint Paul, Minn. Laws 2008 c 366 art 6 s 34

Sales ratio studies, Minn. Laws 2008 c 154 art 2 s 2

Sauk River Watershed District, Minn. Laws 2005 c 152 art 1 s 37

School districts, referendum ballot questions, Minn. Laws 2006 c 259 art 4 s 2

School districts

Administrative space, levies for, Minn. Laws 2012 c 239 art 2 s 18

Special levy authority for schools with pre-2001 tax abatements, repeal, Minn. Laws 2012 c 294 art 2 s 40, 43

School districts

Capital projects, levy referendum, Minn. Laws 2011 1Sp c 11 art 1 s 11, 2011 1Sp c 11 art 4 s 3

Levy recognition, Minn. Laws 2011 1Sp c 11 art 1 s 12

Referendum market value, Minn. Laws 2011 1Sp c 7 art 5 s 1, 2011 1Sp c 7 art 6 s 2

Retired employee health benefits, Minn. Laws 2011 1Sp c 11 art 1 s 23

Safe schools levy, Minn. Laws 2011 1Sp c 11 art 1 s 24

Tax rate adjustments, Minn. Laws 2011 1Sp c 11 art 1 s 34

School districts

Levy recognition, Minn. Laws 2010 1Sp c 1 art 3 s 1-3

School district tax settlement revenue, Minn. Laws 2010 1Sp c 1 art 3 s 1, 2, 4

State property taxes, settlement date, Minn. Laws 2010 1Sp c 1 art 2 s 3

Technical corrections, Minn. Laws 2010 c 382 s 31

School districts

Referendum market value equalizing factors, Minn. Laws 2009 c 96 art 1 s 23

Retiree health benefits, levies for, Minn. Laws 2009 c 88 art 2 s 2, 2009 c 96 art 1 s 6

School districts

Capital expenditure levies for leases, Minn. Laws 2008 c 363 art 2 s 23

Equalizing factors, adjustment, Minn. Laws 2008 c 363 art 2 s 50

Federal funds disallowed, levies to replace, Minn. Laws 2008 c 366 art 6 s 50

Ice arena levies, Minn. Laws 2008 c 363 art 2 s 25

Retired employee health benefits, levies for, Minn. Laws 2008 c 366 art 6 s 1

Safe schools levies, Minn. Laws 2008 c 363 art 2 s 24

School districts, see EDUCATION FUNDING

School districts

Adjusted net tax capacity, Minn. Laws 2005 1Sp c 5 art 4 s 3

Bond levy authorization, Minn. Laws 2005 1Sp c 5 art 4 s 6

Career and technical levy, Minn. Laws 2005 1Sp c 5 art 2 s 66, 71

Common School District No. 815, Prinsburg, Minn. Laws 2005 c 8 s

Debt service revenue, Minn. Laws 2005 1Sp c 5 art 4 s 3, 4

Deferred maintenance levy, Minn. Laws 2005 1Sp c 5 art 4 s 7

Maximum effort school aid, Minn. Laws 2005 1Sp c 5 art 4 s 16, 17

Population, Minn. Laws 2005 1Sp c 5 art 1 s 43

School buses, replacement, levies, Minn. Laws 2005 1Sp c 5 art 1 s 49

Taconite environmental protection fund bonds, Minn. Laws 2005 c 152 art 1 s 33

Tax increment financing, Minn. Laws 2005 1Sp c 5 art 1 s 45

Tax settlement revenue, Minn. Laws 2005 1Sp c 5 art 5 s 1

School districts

Levies, certifying, Minn. Laws 2004 c 294 art 1 s 9

Sculpture garden, Minn. Laws 2005 c 151 art 3 s 18, 22

Sectional structures, Minn. Laws 2008 c 154 art 2 s 9

Senior citizen property tax deferral program, age requirements, Minn. Laws 2009 c 88 art 2 s 26

Senior citizen property tax deferral program, Minn. Laws 2008 c 154 art 13 s 44, 2008 c 366 art 15 s 18

Senior citizen property tax deferral program, Minn. Laws 2005 c 151 art 5 s 37

Special levies, purposes, Minn. Laws 2009 c 88 art 2 s 20

Special levies, Minn. Laws 2010 c 215 art 13 s 3, 2010 c 389 art 8 s 11, 15

Special levies, Minn. Laws 2005 1Sp c 3 art 1 s 25

Special service districts, notices, mailing to property owners, Minn. Laws 2009 c 88 art 6 s 8

Special taxing districts, see SPECIAL TAXING DISTRICTS

Spirit Mountain Recreation Area Authority, Minn. Laws 2005 c 151 art 5 s 12

State property taxes, Minn. Laws 2005 c 151 art 5 s 30, 43, 44, 2005 1Sp c 3 art 1 s 19, 20

State settlement

Corrections, Minn. Laws 2004 c 228 art 1 s 76

Sustainable forest incentive program payments, Minn. Laws 2010 1Sp c 1 art 13 s 5

Sustainable forest incentive program

Corrections, Minn. Laws 2004 c 228 art 1 s 48

Sustainable forest lands

Appeals, Minn. Laws 2008 c 154 art 13 s 46, 48, 49

Incentive payments, Minn. Laws 2008 c 154 art 2 s 23

One-year waiting period, Minn. Laws 2008 c 154 art 13 s 47

Reduced class rate, Minn. Laws 2008 c 154 art 2 s 12

Tax judgment sales redemption

Certificates, real property recording, technical changes, Minn. Laws 2005 c 4 s 35

Tax judgment sales, redemption period expiration, Minn. Laws 2006 c 259 art 5 s 6

Tax liens, Minn. Laws 2006 c 221 s 2, 2006 c 221 s 3

Tax notices, contents, Minn. Laws 2005 1Sp c 3 art 1 s 22

Tax notices

Meeting announcements, Minn. Laws 2010 c 389 art 8 s 10

Telephone numbers on, Minn. Laws 2010 c 389 art 1 s 16

Tax statements, regional railroad authorities, Minn. Laws 2005 1Sp c 3 art 1 s 26

Tax statements

Contents, Minn. Laws 2008 c 154 art 2 s 19

Disasters, property destroyed in, Minn. Laws 2008 c 366 art 15 s 17

Electronic form, Minn. Laws 2008 c 154 art 13 s 41

Information for mailing, on instruments of conveyance, Minn. Laws 2008 c 341 art 5 s 1

Tax statements

Obsolete references, removal, Minn. Laws 2004 c 228 art 3 s 11

Tax-forfeited land, see TAX-FORFEITED LAND

Tax-forfeited lands, see TAX-FORFEITED LAND

Taxpayer assistance services, Minn. Laws 2008 c 366 art 1 s 2

Towns

Public hunting grounds, payments in lieu of taxes, Minn. Laws 2008 c 154 art 2 s 1

Towns

Generally, Minn. Laws 2005 c 151 art 3 s 14, 15

Lincoln and Pipestone Counties, towns in, Minn. Laws 2005 c 151 art 5 s 45

Transfer on death deeds, recording, Minn. Laws 2008 c 341 art 2 s 3

Transmission lines, Minn. Laws 2009 c 88 art 10 s 1, 10, 14

Truth in taxation procedures

Hearings, requirement eliminated, Minn. Laws 2009 c 88 art 3 s 1, 4-10

Public meetings

Announcement of time and place, Minn. Laws 2009 c 88 art 3 s 2

Hours of meeting, Minn. Laws 2009 c 88 art 3 s 3

Information about, in mailings, Minn. Laws 2009 c 88 art 3 s 3

Regional railroad authorities, specific counties, Minn. Laws 2009 c 88 art 3 s 3

Revisor's bill corrections, Minn. Laws 2009 c 86 art 1 s 52

School district budgets, Minn. Laws 2009 c 88 art 3 s 1, 2009 c 96 art 5 s 1

Truth-in-taxation procedures

Hearings, joint public hearings, Minn. Laws 2008 c 154 art 2 s 17

Notices

Electronic form, Minn. Laws 2008 c 154 art 13 s 38

Public advertisements, Minn. Laws 2008 c 154 art 13 s 39

Unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Utilities, abatements, Minn. Laws 2006 c 259 art 4 s 14, 2006 c 259 art 4 s 16, 2006 c 259 art 4 s 17, 2006 c 259 art 4 s 18, 2006 c 259 art 4 s 19

Utility property, recommended values, Minn. Laws 2008 c 154 art 13 s 31-34

Utility property, Minn. Laws 2009 c 88 art 10 s 2, 9, 10, 14

Vacant land

Generally, Minn. Laws 2009 c 88 art 10 s 8

Metropolitan counties, Minn. Laws 2009 c 88 art 2 s 41

Nonmetropolitan counties, Minn. Laws 2009 c 88 art 2 s 42

Vacant land

Metropolitan counties, Minn. Laws 2008 c 366 art 6 s 9

Nonmetropolitan counties, Minn. Laws 2008 c 366 art 6 s 10

Repeals, Minn. Laws 2008 c 366 art 6 s 52

Rural vacant land, Minn. Laws 2008 c 366 art 6 s 26

Valuation of property

Conservation easements, Minn. Laws 2008 c 154 art 13 s 27

Contesting, evidence, Minn. Laws 2008 c 154 art 2 s 20

Notice to owners, contents, Minn. Laws 2008 c 366 art 6 s 23

Notices, electronic format, Minn. Laws 2008 c 154 art 13 s 28

Pipelines, Minn. Laws 2008 c 154 art 13 s 31

Power lines, Minn. Laws 2008 c 154 art 13 s 32

Utility property, recommended values, Minn. Laws 2008 c 154 art 13 s 31-34

Valuation of property

Appeal and equalization, Minn. Laws 2005 c 151 art 5 s 25-27

Child care licensed premises, Minn. Laws 2005 1Sp c 3 art 1 s 12

Family farms, Minn. Laws 2005 c 151 art 5 s 19

Homesteads, Minn. Laws 2005 c 151 art 5 s 20, 21

Lead hazards, Minn. Laws 2005 1Sp c 3 art 1 s 10

Limited equity cooperatives, Minn. Laws 2005 c 151 art 5 s 16

Low-income rental property, Minn. Laws 2005 1Sp c 3 art 1 s 14

Manufactured homes, Minn. Laws 2005 1Sp c 3 art 1 s 13

Market value limitations and reductions, Minn. Laws 2005 1Sp c 3 art 1 s 8-10

Mold damage, Minn. Laws 2005 1Sp c 3 art 1 s 9

Polo grounds, Minn. Laws 2005 1Sp c 3 art 1 s 11

Railroad property, Minn. Laws 2005 c 151 art 5 s 24, 46

Utility property, Minn. Laws 2005 c 151 art 5 s 24

White Community Hospital District, Minn. Laws 2008 c 363 art 10 s 34, 2008 c 366 art 6 s 46, 2008 c 366 art 10 s 15

Wind energy conversion systems, Minn. Laws 2010 c 389 art 8 s 6, 7

Wind energy conversion systems, Minn. Laws 2006 c 259 art 4 s 10

Wind energy conversion systems, Minn. Laws 2005 c 151 art 5 s 13-15, 46, 2005 1Sp c 3 art 1 s 4

Worthington, Minn. Laws 2005 1Sp c 3 art 1 s 24