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Minnesota Legislature

Office of the Revisor of Statutes

COUNTY ASSESSORS

Access to data

Housing agency data, Minn. Statutes 2004 13.585

Sustainable forest incentive program claimants, Minn. Statutes 2004 290C.04

Tax returns, Minn. Statutes 2004 270B.12

Accreditation, senior accreditation, Minn. Statutes 2004 270.485, 2004 273.061

Application of law

Reinstatement of office, exception, Minn. Statutes 2004 270.494

Tax assessments, duties, exceptions, Minn. Statutes 2004 273.052

Applications to

Native prairie, tax exemptions, Minn. Statutes 2004 272.02

Special agricultural homesteads, Minn. Statutes 2004 273.124

Valuation exclusion, commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2004 273.11

Appointment

County boards, resolutions by, Minn. Statutes 2004 273.055, 2004 273.061

Joint assessments, Minn. Statutes 2004 273.072

Revocation, Minn. Statutes 2004 273.056

Senior accreditation, Minn. Statutes 2004 270.485

Unorganized territories, Minn. Statutes 2004 273.061

Appraisals by, Tax Court petitioners, duties, Minn. Statutes 2004 271.06

Approvals by, tax increment financing districts

Assessment agreements, Minn. Statutes 2004 469.177

Assignments

Real estate tax judgment sale lands assignments, Minn. Statutes 2004 280.05

Assistance by, gross tax capacity, estimates, Minn. Statutes 2004 275.08

Attendance, appeal and equalization board meetings, Minn. Statutes 2004 274.01

Attestation, personal property, valuation of, Minn. Statutes 2004 273.062

Audits and examinations

Land conveyances outside of cities, Minn. Statutes 2004 273.061

Local assessors' records, Minn. Statutes 2004 273.064

Bonds (officers and fiduciaries)

Taxes, omitted or undervalued property, liability, Minn. Statutes 2004 274.12

Certificates and certification

Certificates of real estate value, Minn. Statutes 2004 273.061, 2004 278.05

Homesteads, metropolitan area, valuation, Minn. Statutes 2004 473.254

Market valuation and net tax capacity summaries, Minn. Statutes 2004 274.05

Personal property, taxable value, Minn. Statutes 2004 273.061

Real property, Minn. Statutes 2004 273.061, 2004 582.32

True and full values, interpretation of law, Minn. Statutes 2004 273.1101

Certifying to

Leasehold cooperatives, homestead determination, Minn. Statutes 2004 273.124

Market valuation and net tax capacity summaries, compliance, Minn. Statutes 2004 274.05

Power plants, market value, sliding scale exclusion, Minn. Statutes 2004 272.0211

Property purchased or held for public purposes, Minn. Statutes 2004 272.02

Railroad operating property, equalization of value, Minn. Statutes 2004 270.87

Real property owners, disability status, Minn. Statutes 2004 273.13

Tax assessment books, compliance, Minn. Statutes 2004 274.05

Classification of property (taxation), homesteads, Minn. Statutes 2004 273.124

Compatible offices, Minn. Statutes 2004 273.061

Compensation and salaries, Minn. Statutes 2004 270.50, 2004 273.061

Consulting

Agricultural land valuation schedules, Minn. Statutes 2004 273.11

Local assessors' duties, Minn. Statutes 2004 273.061

Uniform assessments, Minn. Statutes 2004 273.061

Contraband, seizure, duties, Minn. Statutes 2004 609.5317

Controlled substances, seizure, duties, Minn. Statutes 2004 609.5317

Cooperation, drainage system viewers, Minn. Statutes 2004 103E.321

Copies to

Agricultural preserves, applications, Minn. Statutes 2004 40A.10

Certificates of real estate value, Minn. Statutes 2004 272.115

Employment property, tax classification applications, Minn. Statutes 2004 469.170

Environmental cleanup liens, Minn. Statutes 2004 282.019

Metropolitan agricultural preserves, applications, Minn. Statutes 2004 473H.06

Personal property, leased property, lists, Minn. Statutes 2004 272.69

Property taxes, petitions for objections or defenses, Minn. Statutes 2004 278.01

Tax examiners' lists, Minn. Statutes 2004 274.12

Courses of study

Assessors Board, duties, Minn. Statutes 2004 270.41, 2004 270.46, 2004 270.50

Costs, payment, Minn. Statutes 2004 270.50

Licensure, Minn. Statutes 2004 270.50

Senior accreditation, Minn. Statutes 2004 270.485

Dakota County

Transfer of local assessors' duties to, Minn. Statutes 2004 383D.73

Data

Access to data, Minn. Statutes 2004 13.585, 2004 270B.12, 2004 290C.04

Exchange of, property, assessment and review, Minn. Statutes 2004 273.061

Deputy assessors, duties, Minn. Statutes 2004 273.061

Determinations by

Net tax capacity, specific parts of land, Minn. Statutes 2004 272.161

Valuation of property, see same under this topic

Duties

Certificates of real estate value, Minn. Statutes 2004 272.115

City assessors acting as county assessors, Minn. Statutes 2004 273.063

City or town assessments, assumption of duties, Minn. Statutes 2004 270.50

County assessors acting as local assessors, Minn. Statutes 2004 273.05

Generally, Minn. Statutes 2004 273.054, 2004 273.061

Neglect of tax-related duties, Minn. Statutes 2004 273.21

Tax assessments, see same under this topic

Valuation of property, see same under this topic

Employees

Compensation and salaries, Minn. Statutes 2004 273.061

County assessors defined as, Minn. Statutes 2004 176.011

Generally, Minn. Statutes 2004 273.053, 2004 273.061

Property valuation experts, Minn. Statutes 2004 273.053

Travel expenses, reimbursement, Minn. Statutes 2004 273.053, 2004 273.061

Employment, licenses, Minn. Statutes 2004 270.50

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equipment and supplies, Minn. Statutes 2004 273.061

Evidence

Property taxes, defenses or objections, records, Minn. Statutes 2004 278.05

Examinations, Minn. Statutes 2004 270.50

Exemptions, real estate appraiser licensing, Minn. Statutes 2004 82B.035

Expenses, reimbursement, Minn. Statutes 2004 270.50

Field cards, Minn. Statutes 2004 278.05

Filing with

Property taxes, Minn. Statutes 2004 273.112, 2004 273.124, 2004 274.01, 2004 274.16

Special assessments, Minn. Statutes 2004 273.111, 2004 273.112

Fines, Minn. Statutes 2004 273.21

Forms, personal property taxes

Verified listing statements, Minn. Statutes 2004 273.25

Inspections, valuation of property, Minn. Statutes 2004 273.061, 2004 273.08

Interpretation of law

True and full values, certification, Minn. Statutes 2004 273.1101

Investigations

Homestead classifications, improper claims, Minn. Statutes 2004 290A.25

Property owners claiming more than one homestead, Minn. Statutes 2004 273.124

Taxes, abatement and settlement, Minn. Statutes 2004 273.061

Valuation of property, applications for reduction, Minn. Statutes 2004 273.061

Liability, taxes, omitted or undervalued property, Minn. Statutes 2004 274.12

Licenses

Nonrenewal, suspension, or revocation, Minn. Statutes 2004 273.061

Requirements, Minn. Statutes 2004 270.48, 2004 270.50

Mail and mailing

Homestead applications, Minn. Statutes 2004 273.124

Property valuation notices, Minn. Statutes 2004 273.121

Malfeasance, termination, Minn. Statutes 2004 273.061

Maps, Minn. Statutes 2004 273.061

Meetings

Appeal and equalization boards, Minn. Statutes 2004 274.01

Equalization boards, Minn. Statutes 2004 273.061

Metropolitan area counties

Homesteads, valuation, Minn. Statutes 2004 473.254

Net tax capacity, commercial-industrial property, Minn. Statutes 2004 473F.05, 2004 473F.06

Mileage, costs, payment, Minn. Statutes 2004 270.50

Misfeasance, termination, Minn. Statutes 2004 273.061

Nonfeasance, termination, Minn. Statutes 2004 273.061

Notice given

Appeal and equalization boards, meetings, Minn. Statutes 2004 274.01

Assessment laws, changes, Minn. Statutes 2004 273.061

Homestead classifications, Minn. Statutes 2004 273.124, 2004 290A.25

Job opportunity building zone aid, eligibility, Minn. Statutes 2004 477A.08

Local assessment procedures, deficiencies, Minn. Statutes 2004 273.064

Manufactured homes, valuation of property, Minn. Statutes 2004 273.125

Natural resources lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2004 273.13

Personal property, listing, Minn. Statutes 2004 273.66

Tax increment financing districts, Minn. Statutes 2004 272.71

Unmined iron ore, exploratory boring, discharge of easements, Minn. Statutes 2004 298.46

Valuation of property, Minn. Statutes 2004 273.121

Notice received

Agricultural homestead owners, relocation, Minn. Statutes 2004 273.124

Agricultural processing facilities, property tax exemption, Minn. Statutes 2004 469.1811

Appeal and equalization boards, delegation of duties to county boards, Minn. Statutes 2004 274.01

Building permits, issuance, Minn. Statutes 2004 273.11

Charitable corporations, homestead classification, Minn. Statutes 2004 273.124

Class 1c or 4c property, classification declaration, Minn. Statutes 2004 273.13

Class 3a property qualifying for reduced class rates, Minn. Statutes 2004 273.13

Cooperative associations, homestead classification, Minn. Statutes 2004 273.124

Homesteads, Minn. Statutes 2004 273.124

Leased buildings or land, homestead determination, Minn. Statutes 2004 273.124

Leasehold cooperatives, Minn. Statutes 2004 273.124

Metropolitan agricultural preserves, Minn. Statutes 2004 473H.06

Motel homesteads, Minn. Statutes 2004 273.124

Native prairies, determination, Minn. Statutes 2004 272.02

Nonrenewal of appointment, Minn. Statutes 2004 273.061

Open Space Property Tax Law, guidelines, Minn. Statutes 2004 273.112

Property owners claiming fraudulent homestead, Minn. Statutes 2004 273.124

Tax lists, omitted property, Minn. Statutes 2004 274.08

Unmined iron ore, market value, Minn. Statutes 2004 273.1104

Wetland value bulletin, Minn. Statutes 2004 273.11

Wetlands preservation areas, Minn. Statutes 2004 103F.612

Oath of office, Minn. Statutes 2004 273.061

Oaths, administering, personal property

Listing, Minn. Statutes 2004 273.65, 2004 273.67

Office created, Minn. Statutes 2004 273.061

Office space, Minn. Statutes 2004 273.061

Petitions to, iron ore, exploratory boring, Minn. Statutes 2004 298.46

Property appraisal cards, see Records and record keeping under this topic

Property taxes, duties, see Tax assessments under this topic

Property valuations, see Valuation of property under this topic

Publication by

Homestead applications, requests for, filing dates, Minn. Statutes 2004 273.124

Purchases by

Real estate tax judgment sales lands purchases, Minn. Statutes 2004 280.05

Tax-forfeited lands, Minn. Statutes 2004 282.016

Qualifications, Minn. Statutes 2004 273.061

Ramsey County

Appointment, term of office, Minn. Statutes 2004 383A.33

Expenditures, duties, Minn. Statutes 2004 383A.05

Recommendations by, changes, Minn. Statutes 2004 273.061

Records and record keeping

Certificates of real estate value, Minn. Statutes 2004 273.061, 2004 278.05

Classification of property (taxation), changes, Minn. Statutes 2004 273.01, 2004 274.01, 2004 274.13

Discovery, property tax defenses or objections, Minn. Statutes 2004 278.05

Evidence, property tax defenses or objections, Minn. Statutes 2004 278.05

Field cards, Minn. Statutes 2004 278.05

Homesteads, Minn. Statutes 2004 273.11, 2004 273.124

Inspections, property taxes, defenses or objections, Minn. Statutes 2004 278.05

Property appraisal cards, Minn. Statutes 2004 278.05

Public inspection, Minn. Statutes 2004 274.01, 2004 274.13

Tax assessment procedures, Minn. Statutes 2004 273.17

Valuation of property, changes, Minn. Statutes 2004 273.01, 2004 274.01, 2004 274.13

Reports given

Homestead property damaged by natural disasters or emergencies, net tax capacity, Minn. Statutes 2004 273.123

Omitted property, Minn. Statutes 2004 273.061

Property appraisals, copies, Minn. Statutes 2004 278.05

Real property, market value (1987), Minn. Statutes 2004 273.1102

Tax assessment abstracts, Minn. Statutes 2004 270.11, 2004 273.061

Taxes, abatement and settlement, Minn. Statutes 2004 273.061

Valuation of property, applications for reduction, Minn. Statutes 2004 273.061

Reports received

Class 1b property, lists of qualifying parcels, Minn. Statutes 2004 273.1315

Homestead applicants, lists, Minn. Statutes 2004 290A.25

Local assessment appraisal records, Minn. Statutes 2004 273.065

Mining data, Minn. Statutes 2004 298.48

Rent credit applicants, lists, Minn. Statutes 2004 290A.25

School districts, adjusted net tax capacity, Minn. Statutes 2004 127A.48

Representation, Assessors Board, Minn. Statutes 2004 270.41

Right of entry, property subject to tax assessments, Minn. Statutes 2004 273.20

Service of process on, property taxes, Minn. Statutes 2004 278.01

Supervision of, Revenue Department, duties, Minn. Statutes 2004 270.06

Tables, township land, market values, Minn. Statutes 2004 273.061

Tax assessments

Annual assessment procedures, Minn. Statutes 2004 273.17

Duties and powers, Minn. Statutes 2004 273.052, 2004 273.054, 2004 273.061, 2004 273.12

Exceptions, Minn. Statutes 2004 273.052

Joint assessments, Minn. Statutes 2004 270.53, 2004 273.072

Local assessment procedures, Minn. Statutes 2004 273.064, 2004 273.065

Metropolitan agricultural preserves, Minn. Statutes 2004 473H.10

Personal property not listed by owner, Minn. Statutes 2004 273.68

Tax-exempt property, Minn. Statutes 2004 273.18

Violations, fines, Minn. Statutes 2004 273.21

Technical assistance, provided to local assessors, Minn. Statutes 2004 273.061

Term

Generally, Minn. Statutes 2004 273.061

Joint assessments, Minn. Statutes 2004 273.072

Termination, Minn. Statutes 2004 273.061

Training

Costs, payment, Minn. Statutes 2004 273.075

Income-producing property appraisal courses, Minn. Statutes 2004 273.11

Instructional courses, Minn. Statutes 2004 273.075

Minnesota laws course, Minn. Statutes 2004 273.0755

Travel expenses, payment, Minn. Statutes 2004 270.50

Vacancies in office, Minn. Statutes 2004 273.061

Valuation of property

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2004 273.11

Duties, Minn. Statutes 2004 273.061

Experts, hiring, Minn. Statutes 2004 273.053

Homesteads, metropolitan area, Minn. Statutes 2004 473.254

Income-producing property, Minn. Statutes 2004 273.11

Land valuation maps, Minn. Statutes 2004 273.061

Market value, factors and elements affecting, Minn. Statutes 2004 273.12

Metropolitan agricultural preserves, Minn. Statutes 2004 473H.06, 2004 473H.10

Natural resources lands receiving in-lieu payments, Minn. Statutes 2004 273.18

Notice, Minn. Statutes 2004 273.121

Omitted property, Minn. Statutes 2004 274.08, 2004 274.09

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Personal property, Minn. Statutes 2004 273.062

Personal property not listed by owner, Minn. Statutes 2004 273.68

Real property, Minn. Statutes 2004 273.08

Tax increment financing districts, Minn. Statutes 2004 469.177

Tax-exempt property, Minn. Statutes 2004 273.18

Violations and penalties

Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2004 273.061

Neglect of tax-related duties, Minn. Statutes 2004 273.21

Tax assessment duties, Minn. Statutes 2004 274.12

Tax assessment violations, Minn. Statutes 2004 273.21

Waivers, examinations, Minn. Statutes 2004 270.50

Witnesses, authority to summon, Minn. Statutes 2004 273.062