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Office of the Revisor of Statutes

Minnesota Session Laws 2009 to 2021 Index (topics)

PROPERTY TAXES

2013 taxes, levy limits, Minn. Laws 2013 c 143 art 4 s 48, 2013 c 144 s 18

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

Abatement, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 25-27

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

Additional levies, approval, Minn. Laws 2017 1Sp c 1 art 15 s 27

Administration, Minn. Laws 2017 1Sp c 4 art 1 s 14

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

Agricultural homestead credit, supplemental credit, Minn. Laws 2014 c 308 art 1 s 14

Agricultural homestead market value credit, Minn. Laws 2014 c 308 art 1 s 2

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 preserves, conservation tax credit, Minn. Laws 2019 1Sp c 6 art 18 s 8

Agricultural processing facility zones, exemptions, repeal, Minn. Laws 2017 1Sp c 1 art 2 s 43

Agricultural property

Agricultural homesteads, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 26

Definitions, Minn. Laws 2013 c 143 art 17 s 9

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

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

Aitkin County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7

Anoka County, libraries, funding, market value definitions, Minn. Laws 2013 c 143 art 14 s 59

Anoka County, Minn. Laws 2014 c 308 art 2 s 14, 15

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeal and equalization boards

Meetings, Minn. Laws 2014 c 308 art 10 s 9

Proof of compliance, Minn. Laws 2014 c 308 art 10 s 10

State board, unsession changes, Minn. Laws 2014 c 308 art 9 s 13-15

Unsession changes, Minn. Laws 2014 c 308 art 9 s 32, 33

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals, Tax Court, see Appeals to under TAX COURT

Apprenticeship training facilities, Minn. Laws 2017 1Sp c 1 art 2 s 3

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

Assessment books, homesteads established after assessment date, Minn. Laws 2021 1Sp c 14 art 6 s 4

Assessments, manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9

Assessments

Manufactured homes, Minn. Laws 2021 1Sp c 8 art 3 s 3

Sectional structures, Minn. Laws 2021 1Sp c 8 art 3 s 3

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

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

Assessors, see ASSESSORS

Beer, production facilities, Minn. Laws 2014 c 308 art 2 s 9

Biofuels, production facilities, Minn. Laws 2014 c 308 art 2 s 9

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

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

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

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

Carlton County, Sawyer, cemetery levy, Minn. Laws 2013 c 143 art 4 s 34

Carlton County, soil and water conservation district levy, Minn. Laws 2014 c 308 art 8 s 5

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 and certification, delinquent taxes, Minn. Laws 2017 1Sp c 1 art 2 s 8

Certificates of rent paid, owners or managing agents, duties, Minn. Laws 2017 1Sp c 1 art 13 s 13

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

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

Cities

Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1

Proposed property taxes, notice and meetings, Minn. Laws 2021 1Sp c 14 art 6 s 11

Cities

County historical societies, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 16

Economic development authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 80

First class cities, hospitals, property taxes for, market value definitions, Minn. Laws 2013 c 143 art 14 s 69

Iron Range cities, permanent improvement and replacement funds, market value definitions, Minn. Laws 2013 c 143 art 14 s 85, 86

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Publicity expenditures, market value definitions, Minn. Laws 2013 c 143 art 14 s 82

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 3

Claimants (refunds), revisor's corrections, Minn. Laws 2017 c 40 art 1 s 101

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

Class 1b property, homestead market value exclusion, Minn. Laws 2017 1Sp c 1 art 15 s 17

Class 1c property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 10

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

Class 2 property, definitions, Minn. Laws 2013 c 143 art 17 s 9

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

Class 2 property, Minn. Laws 2019 1Sp c 6 art 4 s 15

Class 2a property, agricultural homesteads, Minn. Laws 2021 1Sp c 14 art 6 s 3, 2021 1Sp c 14 art 13 s 8

Class 2a property

Agricultural homesteads, Minn. Laws 2017 1Sp c 1 art 4 s 1, 2

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23

Qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 11

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

Class 2b property, Minn. Laws 2021 1Sp c 14 art 6 s 6, 18

Class 2b property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

Class 2c property, school building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2

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 3 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15

Class 3a property, delinquent property taxes, special assessment waivers, Minn. Laws 2013 c 143 art 4 s 22, 23

Class 3a property, delinquent property taxes, Minn. Laws 2017 1Sp c 1 art 2 s 21

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 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2

Class 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2

Class 4b property, qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 12

Class 4c property, classification rate, Minn. Laws 2014 c 308 art 10 s 4

Class 4c property

Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 12

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 4d property

Affordable housing programs report, Minn. Laws 2021 1Sp c 14 art 6 s 19

Market value, Minn. Laws 2021 1Sp c 14 art 6 s 7

Class 4d property

First tier, Minn. Laws 2013 c 143 art 4 s 18

Tier structure, report about, Minn. Laws 2013 c 143 art 4 s 45

Class 5 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15

Class rates, term change, Minn. Laws 2014 c 308 art 10 s 12

Classification for taxation

Changes, county appeal and equalization boards, duties, Minn. Laws 2017 1Sp c 1 art 15 s 26

Generally, Minn. Laws 2017 1Sp c 1 art 15 s 17

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

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

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

Commercial seasonal residential recreational property, due date, extension, Minn. Laws 2013 c 143 art 4 s 44

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

Confession of judgment, fees, financial literacy counseling funding, Minn. Laws 2017 1Sp c 1 art 2 s 24

Cook County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7

Cook-Orr ambulance service district, Minn. Laws 2017 c 18 s 2

Cook-Orr ambulance service district, Minn. Laws 2013 c 143 art 4 s 33

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

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

Counties, state general tax, apportionment and levy, Minn. Laws 2019 1Sp c 6 art 4 s 20

Counties

Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1

Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2

Tax notices, Minn. Laws 2021 1Sp c 14 art 6 s 11

Counties

Community corrections facilities, market value definitions, Minn. Laws 2013 c 143 art 14 s 63

Economic development, market value definitions, Minn. Laws 2013 c 143 art 14 s 81

Emergency medical services districts, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 3

County agricultural societies, Minn. Laws 2019 1Sp c 6 art 3 s 1

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

County historical societies, Minn. Laws 2019 1Sp c 6 art 4 s 3

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

Credit applications, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 27

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

Credits

Agricultural homestead market value credit, Minn. Laws 2019 1Sp c 6 art 4 s 17, 2019 1Sp c 6 art 18 s 11

Border cities, Minn. Laws 2019 1Sp c 6 art 5 s 4

Bovine tuberculosis modified accredited zone, Minn. Laws 2019 1Sp c 6 art 18 s 7

School building bond agricultural credit, Minn. Laws 2019 1Sp c 6 art 5 s 2, 2019 1Sp c 6 art 18 s 12

Taconite homestead credit, Minn. Laws 2019 1Sp c 6 art 18 s 10

Tax increment financing, see TAX INCREMENT FINANCING

Tax lists

Abstracts, repealed, Minn. Laws 2019 1Sp c 6 art 18 s 19

Corrections, Minn. Laws 2019 1Sp c 6 art 18 s 15

Deferred taxes, senior citizens' property tax deferral program, Minn. Laws 2019 1Sp c 6 art 18 s 17

Filing with Revenue Department, Minn. Laws 2019 1Sp c 6 art 18 s 2, 3, 5

Watershed districts

Bond fund, Minn. Laws 2019 1Sp c 6 art 4 s 1

Project tax levies, Minn. Laws 2019 1Sp c 6 art 4 s 2

Credits

Agricultural homestead market value credit, Minn. Laws 2017 1Sp c 1 art 4 s 1

School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2-5, 8

Credits

Disparity reduction credit, Minn. Laws 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31

Homestead credit, refund, Minn. Laws 2013 c 143 art 1 s 2, 5

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

Dairy products, production facilities, Minn. Laws 2014 c 308 art 2 s 9

Data

County technical assistance grants, Minn. Laws 2013 c 142 art 1 s 14

Homesteads, Minn. Laws 2013 c 82 s 20-24

Property tax classifications, applications for, Minn. Laws 2013 c 82 s 6

Defenses or objections, petitions for, filing extension, Minn. Laws 2020 c 71 art 2 s 18

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

Definitions, market value, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157

Definitions, Property Tax Refund Act, Minn. Laws 2021 1Sp c 14 art 6 s 14

Definitions

Classification of property, Minn. Laws 2017 1Sp c 1 art 2 s 11

Generally, Minn. Laws 2017 1Sp c 1 art 2 s 7

Delinquent property taxes

Confessions of judgment, Minn. Laws 2014 c 308 art 2 s 13

Unsession changes, Minn. Laws 2014 c 308 art 9 s 39-44

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

Delinquent taxes

Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24

Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21

Delinquent taxes

Redemption periods, notices about, Minn. Laws 2013 c 143 art 17 s 13

Targeted community revitalization program, market value definitions, Minn. Laws 2013 c 143 art 14 s 83

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

Disparity reduction aid, underserved municipalities, Minn. Laws 2017 1Sp c 1 art 2 s 17

Disparity reduction aid, Minn. Laws 2013 c 143 art 14 s 30

Disparity reduction credit, Minn. Laws 2014 c 308 art 1 s 3

Disparity reduction credit, Minn. Laws 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31

Distilled beverages, production facilities, Minn. Laws 2014 c 308 art 2 s 9

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

Due dates

Armed forces members, active service exemption, Minn. Laws 2013 c 143 art 4 s 19-21

Extension, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 25

Duluth Seaway Port Authority, market value definitions, Minn. Laws 2013 c 143 art 14 s 77-79

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

Duluth Transit Authority, market value definitions, Minn. Laws 2013 c 143 art 14 s 73

Economic development authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 80

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, Minn. Laws 2014 c 308 art 2 s 4-7

Emergency medical services districts, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Emergency medical services districts, Minn. Laws 2014 c 308 art 2 s 1

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

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Excess levies, market value definitions, Minn. Laws 2013 c 143 art 14 s 34

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

Exemptions, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 156

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

Exemptions

Generally, Minn. Laws 2019 1Sp c 6 art 4 s 5-7

Listing, valuation, and assessment, Minn. Laws 2019 1Sp c 6 art 18 s 13

Exemptions

Indian tribe property, Minn. Laws 2017 1Sp c 1 art 2 s 5

Leased seasonal residential recreational property, Minn. Laws 2017 1Sp c 1 art 2 s 6

Soccer stadium, Minn. Laws 2017 1Sp c 1 art 2 s 42

Statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16, 2017 1Sp c 1 art 20 s 2

Exemptions

Electric generation facility, Minn. Laws 2013 c 143 art 4 s 14

Indian tribes, certain property held by, Minn. Laws 2013 c 143 art 4 s 13

Local government property, Minn. Laws 2013 c 143 art 17 s 10

Mining, property used in business of, Minn. Laws 2013 c 143 art 17 s 6

Property held for public purpose, Minn. Laws 2013 c 143 art 4 s 12

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

Federal land leased to private entities, Minn. Laws 2013 c 143 art 17 s 5

Fire protection and emergency medical services districts, Minn. Laws 2021 1Sp c 14 art 6 s 1, 11

First class cities, museums, galleries, and art schools, market value, Minn. Laws 2013 c 143 art 14 s 71

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

Fourth class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

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

Hennepin County

Building and maintenance fund, market value definitions, Minn. Laws 2013 c 143 art 14 s 55

Library levy, market value definitions, Minn. Laws 2013 c 143 art 14 s 56

Tax abatements, reimbursement for, Minn. Laws 2013 c 143 art 4 s 40

Three Rivers Park District, market value definitions, Minn. Laws 2013 c 143 art 14 s 57

Home rule charter cities, charter commission expenses, Minn. Laws 2020 c 87 s 2

Homestead credit, refund, Minn. Laws 2013 c 143 art 1 s 2, 5

Homestead market value exclusion, Minn. Laws 2013 c 143 art 9 s 7, 2013 c 143 art 14 s 28

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, data, Minn. Laws 2013 c 82 s 20-24

Homesteads, see HOMESTEADS

Homesteads

Delinquent property taxes, Minn. Laws 2014 c 308 art 2 s 12, 13

Disabled veterans, Minn. Laws 2014 c 308 art 2 s 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

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, market value definitions, Minn. Laws 2013 c 143 art 14 s 75

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

Indian tribe property, exemptions, Minn. Laws 2021 1Sp c 14 art 6 s 2

Iron Range cities, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7

Iron Range fiscal disparities program, see Revenues, distribution under TACONITE AND IRON SULFIDES TAXES

Iron Range fiscal disparities program

Allocation rate, Minn. Laws 2013 c 143 art 11 s 6

Study, Minn. Laws 2013 c 143 art 11 s 9

2013 distribution, Minn. Laws 2013 c 143 art 11 s 10

Iron Range, tax relief area revenue distribution, adjusted market value, Minn. Laws 2013 c 143 art 14 s 36-40

Jackson, Minn. Laws 2014 c 308 art 2 s 18

Job opportunity building zones, penalties, interest on, Minn. Laws 2013 c 143 art 18 s 25

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

Jurisdiction, Small Claims Division, Minn. Laws 2017 c 95 art 2 s 5

Lake County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7

Lake Minnetonka Conservation District, market value, definition, Minn. Laws 2013 c 143 art 14 s 9

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

Levies, generally

Carlton County, Minn. Laws 2017 1Sp c 1 art 2 s 41

Certification requirements, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19

Taxing authorities, duties, Minn. Laws 2017 1Sp c 1 art 15 s 27

Levies, generally

Certification requirements, Minn. Laws 2013 c 143 art 4 s 47

Sales and use taxes paid, reports, Minn. Laws 2013 c 143 art 4 s 47

2013 levies, levy limits, Minn. Laws 2013 c 143 art 4 s 48

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

Levies, unsession changes, Minn. Laws 2014 c 308 art 9 s 34-38

Levy limits, adjusted levy limit base, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 94, 95

Levy limits, market value, defined, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157

Levy limits

Adjusted levy limit base, calculation, market value definitions, Minn. Laws 2013 c 143 art 14 s 35

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Market value definitions, Minn. Laws 2013 c 143 art 14 s 34

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

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

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, property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25

Manufactured homes, see Property taxes under MANUFACTURED HOMES

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 2013 c 143 art 14 s 22-26

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

Marshall County, flood relief, extension, Minn. Laws 2013 c 143 art 4 s 38

Meetings, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27

Metropolitan agricultural preserves, termination, Minn. Laws 2017 1Sp c 1 art 2 s 38

Metropolitan Airports Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 90-92

Metropolitan Council, bonds, repayment, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 193

Metropolitan Council, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18

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

Metropolitan Mosquito Control Commission, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18

Metropolitan Mosquito Control Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 93

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

Metropolitan surface water management programs, market value, definition, Minn. Laws 2013 c 143 art 14 s 8

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

Minneapolis, basketball arena, exemption, Minn. Laws 2013 c 143 art 4 s 42

Municipal gas agencies, Minn. Laws 2021 1Sp c 14 art 10 s 2

Natural disasters or emergencies, property tax relief, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 27

Natural disasters or emergencies, property tax relief, Minn. Laws 2019 1Sp c 6 art 18 s 9

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 property taxes, calculation, credits, order of priority, Minn. Laws 2017 1Sp c 1 art 4 s 4

Net tax capacity, computation, Minn. Laws 2014 c 308 art 10 s 5

Net tax capacity, determination, Minn. Laws 2017 1Sp c 1 art 2 s 8

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

Net tax capacity, Minn. Laws 2013 c 143 art 14 s 29

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

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2019 1Sp c 6 art 4 s 31

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2013 c 143 art 4 s 35

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

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

Nursing homes, treatment, scope of property, Minn. Laws 2017 1Sp c 6 art 3 s 34

Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1

Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1

Payment

Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21

Timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20

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

Penalties (monetary)

Abatement, Minn. Laws 2017 1Sp c 1 art 2 s 22

Delinquent taxes, generally, Minn. Laws 2017 1Sp c 1 art 2 s 21

Penalties (monetary)

Flood disaster areas, 2012, waiver of penalties, Minn. Laws 2012 1Sp c 1 art 1 s 25

Interest on, Minn. Laws 2013 c 143 art 18 s 5

Person, definition, Minn. Laws 2013 c 143 art 17 s 7

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, pollution control property, Minn. Laws 2014 c 308 art 2 s 2

Personal property taxes

Exemptions

Municipally owned utilities, Minn. Laws 2017 1Sp c 1 art 2 s 4

Pipeline systems, Minn. Laws 2017 1Sp c 1 art 15 s 11

Manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9

Payment, timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20

Pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19

Power companies, Minn. Laws 2017 1Sp c 1 art 15 s 36

Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16

Utility companies, reports, Minn. Laws 2017 1Sp c 1 art 16 s 21

Personal property taxes

Leased personal property, repeal, Minn. Laws 2013 c 143 art 17 s 18

Market value, definition, Minn. Laws 2013 c 143 art 14 s 22

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

Port authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 77-79

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

Power plants, market value, sliding scale exclusion, Minn. Laws 2017 1Sp c 1 art 16 s 15

Production property transition aid, Minn. Laws 2014 c 308 art 1 s 10

Property tax relief, aids and credits, generally, Minn. Laws 2017 1Sp c 1 art 4 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 statements, mailing information, recording, Minn. Laws 2013 c 10 s 1

Property tax statements

Mailing and printing, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 96

Refund claims, filing, Minn. Laws 2017 1Sp c 1 art 17 s 3

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

Property Tax Working Group, repeal, Minn. Laws 2014 c 286 art 1 s 5, 2014 c 308 art 9 s 94

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

Property taxes payable, generally, Minn. Laws 2017 1Sp c 1 art 1 s 31

Property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25

Proposed property tax notices, Minn. Laws 2014 c 308 art 2 s 11

Public utilities, recommended and ordered values, Minn. Laws 2019 1Sp c 6 art 4 s 19

Railroad companies, administrative appeals, Minn. Laws 2013 c 143 art 17 s 11

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

Rates, local rates, computation and certification, Minn. Laws 2017 1Sp c 1 art 4 s 7

Rates, schedules and tables, Minn. Laws 2019 1Sp c 6 art 1 s 65

Real property, definition, production property transition aid, Minn. Laws 2014 c 308 art 1 s 10, 2014 c 308 art 2 s 9

Records, Safe at Home program participants, Minn. Laws 2014 c 173 s

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

Refunds, 2014 refund increases, Minn. Laws 2014 c 308 art 1 s 16

Refunds, Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2

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

Refunds

Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 62-64

Income, inclusions and exclusions, Minn. Laws 2019 1Sp c 6 art 1 s 62

Maximum amount, Minn. Laws 2019 1Sp c 6 art 1 s 65

Refunds

Definitions, Minn. Laws 2017 1Sp c 1 art 1 s 31

Income, inclusions and exclusions, Minn. Laws 2017 1Sp c 1 art 17 s 2

Proof of taxes paid, Minn. Laws 2017 1Sp c 1 art 17 s 3

Refunds

Computation of income for, Minn. Laws 2013 c 143 art 1 s 1

Federal update, Minn. Laws 2013 c 3 s 5

Homestead credit refund, Minn. Laws 2013 c 143 art 1 s 2, 5

Income calculation for, Minn. Laws 2013 c 143 art 1 s 1

Renters credit, Minn. Laws 2013 c 143 art 1 s 3, 4

Reports about, Minn. Laws 2013 c 143 art 1 s 5

Retirement base amount, Minn. Laws 2013 c 143 art 1 s 1

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

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

Regional railroad authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 62

Rent constituting property taxes, report, Minn. Laws 2017 1Sp c 1 art 4 s 30

Rent constituting property taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 94

Reports about, local governments, annual reports, Minn. Laws 2017 1Sp c 1 art 15 s 28

Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17

Reports about, tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2

Reports about

Revenue Department, duties, Minn. Laws 2019 1Sp c 6 art 18 s 1

Utility companies, Minn. Laws 2019 1Sp c 6 art 4 s 18

Resorts, delinquent taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21

Revisor's corrections, Minn. Laws 2014 c 275 art 1 s 4, 88-92

Rural preserve property tax program, sales or transfers of property, Minn. Laws 2013 c 143 art 17 s 8

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

Saint Cloud Metropolitan Transit Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 72

Saint Louis County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4

Saint Paul, baseball park, exemption, Minn. Laws 2013 c 143 art 4 s 41

Sanitary districts, Minn. Laws 2013 c 114 art 5 s 26

School districts, local optional revenue, Minn. Laws 2021 1Sp c 13 art 1 s 5

School districts

Abatement, Minn. Laws 2019 c 50 art 1 s 34, 2019 1Sp c 11 art 1 s 23

Local optional revenue, Minn. Laws 2019 1Sp c 11 art 1 s 11, 14

Operating capital, Minn. Laws 2019 1Sp c 11 art 1 s 12

Referendum allowance, Minn. Laws 2019 1Sp c 11 art 1 s 15, 16

Referendum revenue, levy authority, Minn. Laws 2019 1Sp c 6 art 5 s 1

Taconite and iron sulfides taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 33

School districts

Ballot notices, Minn. Laws 2017 1Sp c 5 art 1 s 14

Certification, Minn. Laws 2017 1Sp c 1 art 4 s 6

Maximum effort school aid, Minn. Laws 2017 1Sp c 1 art 4 s 21

Operating capital, Minn. Laws 2017 1Sp c 5 art 1 s 12

Referendum revenue, district reorganization, effect, Minn. Laws 2017 1Sp c 5 art 5 s 2, 15

School districts

Debt service, equalized debt service levy, Minn. Laws 2016 c 189 art 30 s 3

Early childhood family education, Minn. Laws 2016 c 189 art 31 s 2

Equity revenue, Minn. Laws 2016 c 189 art 27 s 13, 22

Long-term facilities maintenance levy, Minn. Laws 2016 c 189 art 30 s 9, 10

Operating capital, Minn. Laws 2016 c 189 art 27 s 12

Required debt service levy, defined, Minn. Laws 2016 c 189 art 30 s 21

Taconite and iron sulfides taxes, levy reductions, Minn. Laws 2016 c 189 art 30 s 20

School districts

Alternative facilities, Minn. Laws 2015 1Sp c 3 art 6 s 13, 14

Debt service, alternative facilities, Minn. Laws 2015 1Sp c 3 art 6 s 13, 14

School districts

Adjusted net tax capacity, reduction, Minn. Laws 2013 c 143 art 14 s 15

Levies and equalizing factors, adjustments, Minn. Laws 2013 c 116 art 1 s 57

Net tax capacity adjustment, recodification, Minn. Laws 2013 c 143 art 14 s 110

Split residential property parcels, Minn. Laws 2013 c 143 art 17 s 1

Taconite and iron sulfides taxes, levy reductions, Minn. Laws 2013 c 143 art 11 s 1

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

Second class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

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

Senior citizens' property tax deferral program, eligibility for, Minn. Laws 2018 c 155 s 33

Solar energy production taxes, Minn. Laws 2014 c 308 art 2 s 3, 8

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

Special taxing districts, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18

Special taxing districts, see SPECIAL TAXING DISTRICTS

State general tax, generally, Minn. Laws 2017 1Sp c 1 art 2 s 14-17

State general tax, Minn. Laws 2021 1Sp c 14 art 6 s 9

State general tax

Amount, property subject to tax, and levy and apportionment, Minn. Laws 2019 1Sp c 6 art 4 s 20, 2019 1Sp c 6 art 18 s 16

Natural gas pipeline, abatement, Minn. Laws 2019 1Sp c 6 art 4 s 21

Tax increments, calculation, exclusion, Minn. Laws 2019 1Sp c 6 art 18 s 18

Supplemental pension plans, Minn. Laws 2019 1Sp c 8 art 6 s 4

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

Taconite homestead credit, reduction rates, Minn. Laws 2017 1Sp c 1 art 18 s 2

Tax increment financing, see TAX INCREMENT FINANCING

Tax lists, pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19

Tax notices, contents, Minn. Laws 2021 1Sp c 14 art 6 s 12

Tax notices, contents, Minn. Laws 2017 1Sp c 1 art 4 s 5

Tax notices, general education revenues, referendum, Minn. Laws 2020 1Sp c 8 art 1 s 3

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 relief area revenue distribution

Apportionment of levy, Minn. Laws 2014 c 308 art 5 s 1, 2

School fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7

Taxing authorities, duties, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27

Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 20 s 2

Third class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

Towns, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19

Towns

Certification, Minn. Laws 2021 1Sp c 14 art 6 s 11

Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1

Towns

Certificates of indebtedness, market value definitions, Minn. Laws 2013 c 143 art 14 s 45

County historical societies, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 16

Emergency medical services districts, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Emergency medical services districts market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Local firefighter relief associations, market value definitions, Minn. Laws 2013 c 143 art 14 s 46

Recording errors by county auditor, corrections, market value definitions, Minn. Laws 2013 c 143 art 14 s 33

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 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

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

Unorganized townships, roads and bridges, Minn. Laws 2020 c 100 s 29

Unsession changes, Minn. Laws 2014 c 308 art 9 s 20-28, 30, 31, 59, 94

Utilities, administrative appeals, Minn. Laws 2013 c 143 art 17 s 11

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

Valuation of property

Clerical errors in valuation, corrections, Minn. Laws 2014 c 308 art 10 s 1-3, 6-8

Conservation easements, property subject to, Minn. Laws 2014 c 150 art 4 s 5

Watershed districts, market value, definition, Minn. Laws 2013 c 143 art 14 s 7, 10, 11, 13

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

Wine, production facilities, Minn. Laws 2014 c 308 art 2 s 9