Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2012 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
Additional levies, approval, Minn. Laws 2017 1Sp c 1 art 15 s 27
Administration, Minn. Laws 2017 1Sp c 4 art 1 s 14
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 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 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
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
Appeals, Tax Court, see Appeals to under TAX COURT
Apprenticeship training facilities, Minn. Laws 2017 1Sp c 1 art 2 s 3
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
Manufactured homes, Minn. Laws 2021 1Sp c 8 art 3 s 3
Sectional structures, Minn. Laws 2021 1Sp c 8 art 3 s 3
Beer, production facilities, Minn. Laws 2014 c 308 art 2 s 9
Biofuels, production facilities, Minn. Laws 2014 c 308 art 2 s 9
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
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
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
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
Class 1b property, homestead market value exclusion, Minn. Laws 2017 1Sp c 1 art 15 s 17
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 2 property, definitions, Minn. Laws 2013 c 143 art 17 s 9
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
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
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 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 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
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
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
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
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
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
Counties, state general tax, apportionment and levy, Minn. Laws 2019 1Sp c 6 art 4 s 20
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
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 historical societies, Minn. Laws 2019 1Sp c 6 art 4 s 3
Credit applications, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 27
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
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
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
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
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
Dairy products, production facilities, Minn. Laws 2014 c 308 art 2 s 9
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
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
Classification of property, Minn. Laws 2017 1Sp c 1 art 2 s 11
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 7
Confessions of judgment, Minn. Laws 2014 c 308 art 2 s 13
Unsession changes, Minn. Laws 2014 c 308 art 9 s 39-44
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
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
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
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 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
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
Excess levies, market value definitions, Minn. Laws 2013 c 143 art 14 s 34
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
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
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
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
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
Fourth class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71
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
Homesteads, data, Minn. Laws 2013 c 82 s 20-24
Homesteads, see 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
Housing and redevelopment authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 75
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
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
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
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, 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
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
Manufactured homes, property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25
Manufactured homes, see Property taxes under MANUFACTURED HOMES
Market value, definition, Minn. Laws 2013 c 143 art 14 s 22-26
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 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 surface water management programs, market value, definition, Minn. Laws 2013 c 143 art 14 s 8
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
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, Minn. Laws 2013 c 143 art 14 s 29
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
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
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
Abatement, Minn. Laws 2017 1Sp c 1 art 2 s 22
Delinquent taxes, generally, Minn. Laws 2017 1Sp c 1 art 2 s 21
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 taxes, pollution control property, Minn. Laws 2014 c 308 art 2 s 2
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
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
Port authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 77-79
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, mailing information, recording, Minn. Laws 2013 c 10 s 1
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 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 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Second class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71
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 taxing districts, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18
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
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
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 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
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
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
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
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
Wine, production facilities, Minn. Laws 2014 c 308 art 2 s 9