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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY TAXES

Abatement, net tax capacity, effect, Minn. Statutes 2004 270.24

Abbreviations, use in descriptions of property, Minn. Statutes 2004 272.031

Ad valorem taxes, tax statements, Minn. Statutes 2004 276.04

Additional levies

Net tax capacity increases, extension, Minn. Statutes 2004 270.25

Amount

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 273.02

Tax statements, Minn. Statutes 2004 276.04

Appeals

Assessment or equalization, Minn. Statutes 2004 270.22

Delinquent taxes, jeopardy assessments, Minn. Statutes 2004 277.21

Net tax capacity findings, Minn. Statutes 2004 270.23, 2004 270.24

Reassessments, Minn. Statutes 2004 270.17

Application of law

Collection requirements, exception, Minn. Statutes 2004 276.02

Delinquent taxes, exemptions, Minn. Statutes 2004 277.01

Levies for collection or payment, Minn. Statutes 2004 277.21

Manufactured homes, Minn. Statutes 2004 273.125

Unclaimed property, disposition, exception, Minn. Statutes 2004 276.19

Assessment books

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

Appendixes, Minn. Statutes 2004 273.03, 2004 274.01

Correction, Minn. Statutes 2004 274.08, 2004 274.09, 2004 274.12

County assessors, duties, Minn. Statutes 2004 273.061, 2004 274.12

County auditors, duties, Minn. Statutes 2004 273.03, 2004 274.08, 2004 274.09

Electronic data processing system in lieu of, Minn. Statutes 2004 273.03

Examiners' lists, entries from, Minn. Statutes 2004 274.12

Exempt property converted to taxable uses, Minn. Statutes 2004 272.02

Generally, Minn. Statutes 2004 273.061

Listing, notice to absent or sick owners, Minn. Statutes 2004 273.66

Manufactured homes, Minn. Statutes 2004 273.125

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 273.02, 2004 274.07 to 2004 274.12

Return to county auditor, Minn. Statutes 2004 273.125, 2004 274.05

School district property, Minn. Statutes 2004 273.10

Assessments

Abstracts, Minn. Statutes 2004 273.061

Alternative review process, Minn. Statutes 2004 274.13

Appeals, Minn. Statutes 2004 270.22, 2004 270.23

Cooperative power associations, Minn. Statutes 2004 273.38

Corrections, Minn. Statutes 2004 273.01

County assessors, duties, Minn. Statutes 2004 273.061, 2004 273.062

Defined as taxes, Minn. Statutes 2004 272.58

Delinquent taxes, Minn. Statutes 2004 277.01, 2004 277.21

Determination by Revenue Department, Minn. Statutes 2004 273.33, 2004 273.37

Elevators on railroad property, Minn. Statutes 2004 273.32

Equalization procedures, Minn. Statutes 2004 274.17

Express companies, Minn. Statutes 2004 273.33

Gas companies, Minn. Statutes 2004 273.35

Lessors, liability, Minn. Statutes 2004 272.69

Manufactured homes, Minn. Statutes 2004 273.125

Net tax capacity, effect, Minn. Statutes 2004 270.24

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 272.10, 2004 273.02, 2004 273.061, 2004 273.062

Pipeline companies, Minn. Statutes 2004 273.33

Power companies, Minn. Statutes 2004 273.36, 2004 273.37

Power lines, Minn. Statutes 2004 272.37, 2004 273.36, 2004 273.37

Presumptions, legality, Minn. Statutes 2004 272.06

Procedures, Minn. Statutes 2004 273.17

Property in hands of assignee or receiver, Minn. Statutes 2004 273.46

Property moved between January and March, Minn. Statutes 2004 273.47

Records, Minn. Statutes 2004 273.061, 2004 273.062

Reduction, Minn. Statutes 2004 274.01, 2004 274.09

Requirements, generally, Minn. Statutes 2004 273.01

Right of assessment, Minn. Statutes 2004 272.10

Stage companies, Minn. Statutes 2004 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2004 273.43

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2004 272.01

Time, Minn. Statutes 2004 273.01

Transportation companies, Minn. Statutes 2004 273.33

Values finalized, Minn. Statutes 2004 274.175

Warehouses on railroad property, Minn. Statutes 2004 273.32

Water companies, Minn. Statutes 2004 273.35

Wind energy conversion systems, Minn. Statutes 2004 273.37

Cities, intermediate airports

Metropolitan area, exemption, Minn. Statutes 2004 473.625

Collection

Application of law, exception, Minn. Statutes 2004 276.02

Attorney general, duties, Minn. Statutes 2004 272.58

Authority, Minn. Statutes 2004 276.01

Collection sites, counties, Minn. Statutes 2004 276.04

Delinquent taxes, Minn. Statutes 2004 277.17, 2004 277.21 to 2004 277.24

Fines, forfeitures, penalties, and interest, Minn. Statutes 2004 276.02

Lawsuits, in foreign states, Minn. Statutes 2004 272.58

Levies, Minn. Statutes 2004 277.17, 2004 277.20, 2004 277.21

Manufactured homes, Minn. Statutes 2004 273.125

Net tax capacity, effect, Minn. Statutes 2004 270.24

Omitted property, Minn. Statutes 2004 272.10

Right of collection, Minn. Statutes 2004 272.10

Settlement, Minn. Statutes 2004 276.09, 2004 276.10

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2004 272.01

Confession of judgment, delinquent taxes, Minn. Statutes 2004 277.23

Confiscation of property, Minn. Statutes 2004 277.21

Costs, distribution, Minn. Statutes 2004 276.131

Counties, timber development, Minn. Statutes 2004 282.38

Credits, tax statements, Minn. Statutes 2004 276.04

Defenses or objections, petitions for

Contents, Minn. Statutes 2004 278.02

Filing, Minn. Statutes 2004 278.01, 2004 278.03

Full payment of tax, effect, Minn. Statutes 2004 278.11

Generally, Minn. Statutes 2004 278.01

Manufactured homes, assessments, Minn. Statutes 2004 273.125

Multiple parcels, Minn. Statutes 2004 278.02

Notice requirements, Minn. Statutes 2004 273.125, 2004 278.03

Defenses

Net tax capacity, orders or judgments not barred, Minn. Statutes 2004 270.26

Definitions

Interpretation of law, Minn. Statutes 2004 272.03

Levies for collection or payment, Minn. Statutes 2004 277.21

Reciprocity, Minn. Statutes 2004 272.58

Tax collections, Minn. Statutes 2004 276.04

Tax liens, Minn. Statutes 2004 277.20

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Delinquent taxes

Amount, Minn. Statutes 2004 277.01

Appeals, Minn. Statutes 2004 277.21

Cancellation, Minn. Statutes 2004 272.24, 2004 277.24

Collection, see same under this topic

Confession of judgment, Minn. Statutes 2004 277.23

Confiscation of property, Minn. Statutes 2004 277.21

County treasurers, duties, Minn. Statutes 2004 277.17, 2004 277.24

Injunctions, Minn. Statutes 2004 277.21

Interest, Minn. Statutes 2004 277.15, 2004 277.17

Judgments, see same under this topic

Lawsuits, Minn. Statutes 2004 277.21

Leased real property, improvements, application of law, Minn. Statutes 2004 279.01

Levies, Minn. Statutes 2004 277.17, 2004 277.20, 2004 277.21

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2004 273.125, 2004 277.01, 2004 277.17

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 273.02, 2004 274.12

Payment, see same under this topic

Penalties (monetary), see same under this topic

Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2004 277.21

Records, disposition by court administrators, Minn. Statutes 2004 485.23

Tax judgment sales, Minn. Statutes 2004 277.21

Tax notices, Minn. Statutes 2004 277.17, 2004 277.21, 2004 277.23

Tax-exempt business property, Minn. Statutes 2004 277.01

When delinquent, Minn. Statutes 2004 277.01

Discovery, omitted property, Minn. Statutes 2004 273.65

Enforcement of law

Delinquent taxes, tax liens, Minn. Statutes 2004 277.20

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124

Equalization, appeals, Minn. Statutes 2004 270.22, 2004 270.23

Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2004 277.17

Examiners, Minn. Statutes 2004 274.10

Exemptions

Baseball park (major league), Minn. Statutes 2004 272.02

Camp meeting associations, Minn. Statutes 2004 315.42

Cemeteries, Minn. Statutes 2004 272.02, 2004 306.14

Concessions (businesses), Minn. Statutes 2004 272.01

Constitutional exemptions, Minn. Const. art 10 s 1

Conversion to taxable uses, Minn. Statutes 2004 272.02

Duluth Transit Authority, Minn. Statutes 2004 458A.30

Environmental Assistance Office property, Minn. Statutes 2004 115A.06

Generally, Minn. Statutes 2004 272.02

Hangers, Minn. Statutes 2004 272.01

Hospital districts, Minn. Statutes 2004 447.31

Housing and redevelopment authorities, Minn. Statutes 2004 469.012

Housing and redevelopment authorities, property managed by, Minn. Statutes 2004 272.026

Housing Finance Agency, Minn. Statutes 2004 462A.19

Housing projects, Minn. Statutes 2004 469.012

Indian reservations, housing projects, Minn. Statutes 2004 469.040

Industrial development districts, Minn. Statutes 2004 469.155

Intermediate airports, metropolitan area, Minn. Statutes 2004 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2004 136D.23

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2004 136D.74

Intermediate School District 917 (Dakota County), Minn. Statutes 2004 136D.83

Job opportunity building zones, Minn. Statutes 2004 272.02

Limitations, Minn. Statutes 2004 272.02

Met center, Minn. Statutes 2004 473.556

Metrodome, Minn. Statutes 2004 473.556

Metropolitan Airports Commission, Minn. Statutes 2004 473.608

Metropolitan Council, Minn. Statutes 2004 473.448, 2004 473.545

Metropolitan Sports Facilities Commission, Minn. Statutes 2004 473.556

Minnesota Comprehensive Health Association, Minn. Statutes 2004 62E.10, 2004 272.02

Municipal airports, Minn. Statutes 2004 272.01

Private cemeteries, Minn. Statutes 2004 272.02, 2004 306.88, 2004 307.09

Public housing agency property, Minn. Statutes 2004 272.026

Reservations (lands), Minn. Statutes 2004 272.01

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2004 458A.09

State property, master lease program, Minn. Statutes 2004 16A.85

Statements of exemption, filing, Minn. Statutes 2004 272.025

Sunday school assemblies, Minn. Statutes 2004 315.42

Target Center, Minn. Statutes 2004 473.556

Volunteer fire departments, property, Minn. Statutes 2004 272.021

Waste management purposes, Minn. Statutes 2004 115A.06

Workers' Compensation Reinsurance Association, Minn. Statutes 2004 79.34

Fines, collection, Minn. Statutes 2004 276.02

Flight property, see FLIGHT PROPERTY TAXES

Forfeitures, collection, Minn. Statutes 2004 276.02

Forms, delinquent taxes

Confession of judgment, Minn. Statutes 2004 277.23

Grievances, see Defenses or objections, petitions for under this topic

Hearings

Assessment or equalization, Minn. Statutes 2004 270.19 to 2004 270.22

Net tax capacity, Minn. Statutes 2004 270.19 to 2004 270.24

Housing and redevelopment authorities

Exemption agreements, Minn. Statutes 2004 469.012

Exemptions, Minn. Statutes 2004 272.026

Payments in lieu of taxes, Minn. Statutes 2004 469.042

Housing projects, exemption, Minn. Statutes 2004 469.012

Imposition of tax

Assessments, see same under this topic

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2004 272.01

Improvements, see Delinquent taxes under this topic

In lieu taxes, cooperative power associations, Minn. Statutes 2004 273.41

Indian reservations

Housing projects, exemptions, Minn. Statutes 2004 469.040

Industrial development districts, Minn. Statutes 2004 469.155

Injunctions, Minn. Statutes 2004 277.21

Interest

Collection, Minn. Statutes 2004 276.02

Defined as taxes, Minn. Statutes 2004 272.58

Delinquent taxes, Minn. Statutes 2004 277.15, 2004 277.17

Distribution, Minn. Statutes 2004 276.131

Judgments for defenses or objections, Minn. Statutes 2004 278.08

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 273.02

Unpaid taxes, generally, Minn. Statutes 2004 272.08

Interpretation of law

Definitions, Minn. Statutes 2004 272.03

Leased personal property, lessee/lessor agreements, Minn. Statutes 2004 272.69

Judgments

Defenses or objections, Minn. Statutes 2004 278.08, 2004 278.09, 2004 278.12, 2004 278.13

Delinquent taxes, Minn. Statutes 2004 277.14 to 2004 277.16, 2004 277.20, 2004 277.21

Net tax capacity, not bar to defense, Minn. Statutes 2004 270.26

Lawsuits

Attorney general, duties, Minn. Statutes 2004 272.58

Collection, actions in foreign states, Minn. Statutes 2004 272.58

Delinquent taxes, property or property rights, failure or refusal to surrender, Minn. Statutes 2004 277.21

Levies for collection or payment

Generally, Minn. Statutes 2004 277.21

Manufactured homes, Minn. Statutes 2004 277.17, 2004 277.21

Tax liens, enforcement, Minn. Statutes 2004 277.20

Levies, presumptions, legality, Minn. Statutes 2004 272.06

Manufactured homes, see Personal property taxes under MANUFACTURED HOMES

Market value, defines, Minn. Statutes 2004 273.032

Metropolitan Airports Commission, exemption, Minn. Statutes 2004 473.608

Metropolitan Council, exemptions, Minn. Statutes 2004 473.448, 2004 473.545

Metropolitan Sports Facilities Commission, exemption, Minn. Statutes 2004 473.556

Net tax capacity

Appeals, Minn. Statutes 2004 270.22 to 2004 270.24

Changes, county assessors, duties, Minn. Statutes 2004 273.061

Defenses, orders or judgments not barred, Minn. Statutes 2004 270.26

Defined, Minn. Statutes 2004 276A.01, 2004 473F.02

Determination, proceedings, Minn. Statutes 2004 270.26

Local assessors' findings, prima facie correct, Minn. Statutes 2004 270.22

Orders, Minn. Statutes 2004 270.22 to 2004 270.24

Reduction, undervalued or erroneously classified property, Minn. Statutes 2004 273.02

Orders, net tax capacity, Minn. Statutes 2004 270.22 to 2004 270.24, 2004 270.26

Overpayment

Application of law, exception, Minn. Statutes 2004 276.19

Date of occurrence, Minn. Statutes 2004 278.08

Interest, judgments, Minn. Statutes 2004 278.08

Notice, Minn. Statutes 2004 276.19

Petitions for defenses or objections, judgments, Minn. Statutes 2004 278.12

Refunds, Minn. Statutes 2004 278.08, 2004 278.12

Park trailers, Minn. Statutes 2004 168.012

Payment

Abstracts, Minn. Statutes 2004 276.09

Certificates of payment in lieu of refund, use, Minn. Statutes 2004 278.12

Cooperative power associations, payments in lieu of, Minn. Statutes 2004 273.41

Delinquent taxes, Minn. Statutes 2004 277.01, 2004 277.16, 2004 277.17, 2004 277.21 to 2004 277.23

Dishonored checks, charges, Minn. Statutes 2004 276.02

Due dates, Minn. Statutes 2004 277.01

Forms of payment, Minn. Statutes 2004 276.02

Installment payments, manufactured homes, Minn. Statutes 2004 273.125

Leased personal property, lessee/lessor agreements, Minn. Statutes 2004 272.69

Levies, Minn. Statutes 2004 277.17, 2004 277.20, 2004 277.21

Manufactured homes, Minn. Statutes 2004 273.125

Orders, Minn. Statutes 2004 276.08

Overpayment, Minn. Statutes 2004 276.19, 2004 278.08, 2004 278.12

Pending petitions for defenses or objections, Minn. Statutes 2004 278.03, 2004 278.11

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2004 272.01

Timely payments, mailing, Minn. Statutes 2004 276.017

U.S. postal service postmark, proof of timely payment, Minn. Statutes 2004 276.017

Penalties (monetary)

Collection, generally, Minn. Statutes 2004 276.02

Defined as taxes, Minn. Statutes 2004 272.58

Delinquent taxes

Generally, Minn. Statutes 2004 277.01

Interest, Minn. Statutes 2004 277.15

Manufactured homes, Minn. Statutes 2004 273.125, 2004 277.17

Property subject to levy, refusal or failure to surrender, Minn. Statutes 2004 277.21

Distribution, Minn. Statutes 2004 276.131

Petitions, see Defenses or objections, petitions for under this topic

Presumptions, assessments and levies, legality, Minn. Statutes 2004 272.06

Prima facie evidence

Assessors' findings, correctness, Minn. Statutes 2004 270.22

Property tax statements, see Tax statements under this topic

Railroad companies, see under PROPERTY TAXES

Rates

Calculation by county auditors, Minn. Statutes 2004 270.14

Local tax rate, Minn. Statutes 2004 276.06, 2004 276A.01

Publication, Minn. Statutes 2004 276.015, 2004 276.04

Reassessments

Appeals, Minn. Statutes 2004 270.17

Audits, Minn. Statutes 2004 272.11

Costs, payment, Minn. Statutes 2004 272.11

County auditors, duties, Minn. Statutes 2004 272.11

Duplicate lists, Minn. Statutes 2004 270.17

Equalization boards, duties, Minn. Statutes 2004 272.11

Requirements, Minn. Statutes 2004 270.16, 2004 270.17

Right of reassessment, Minn. Statutes 2004 272.10

Special assessors, duties, Minn. Statutes 2004 270.16, 2004 270.17

Receipts (documents), Minn. Statutes 2004 276.05, 2004 277.16

Reciprocity, collection, Minn. Statutes 2004 272.58

Records and record keeping

Disposition by court administrators, Minn. Statutes 2004 485.13

Refunds

Application of law, exception, Minn. Statutes 2004 276.19

Certificates in lieu of refund, Minn. Statutes 2004 278.12

Delinquent taxes, Minn. Statutes 2004 277.22

Distribution, Minn. Statutes 2004 276.19

Overpayment, Minn. Statutes 2004 278.08, 2004 278.12

Statutes of limitations, Minn. Statutes 2004 276.19

Unclaimed refunds, notice, Minn. Statutes 2004 276.19

Reports about, utility companies, Minn. Statutes 2004 273.371

Revenues

Settlement between county auditor and county treasurer, Minn. Statutes 2004 276.09

Undistributed funds, apportionment, Minn. Statutes 2004 276.10

School districts

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2004 473.625

Sectional structures, tax statements, Minn. Statutes 2004 276.04

Tax judgment sales, Minn. Statutes 2004 277.21

Tax liability

Delinquent taxes, property or property rights subject to levy, Minn. Statutes 2004 277.21

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2004 272.01

Tax liens

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2004 270.705

Exempt property, Minn. Statutes 2004 270.69, 2004 277.20

Filing, Minn. Statutes 2004 272.481, 2004 277.20, 2004 357.18

General law, see TAX LIENS

Generally, Minn. Statutes 2004 277.20

Judgments against real property, Minn. Statutes 2004 277.14, 2004 277.20

Mortgage foreclosure, notice, Minn. Statutes 2004 277.20

Omitted or undervalued property, Minn. Statutes 2004 274.11

Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2004 272.01

Tax lists

Abstracts, Minn. Statutes 2004 274.16

City assessors, duties, Minn. Statutes 2004 273.062

Classification of property, changes, Minn. Statutes 2004 274.01, 2004 274.14, 2004 274.17

Contents, Minn. Statutes 2004 275.28, 2004 276.01

Copies to persons assessed, Minn. Statutes 2004 273.68

Corrections

Abstracts, Minn. Statutes 2004 274.16

False lists, Minn. Statutes 2004 274.09

Generally, Minn. Statutes 2004 273.01, 2004 274.09

When allowed, Minn. Statutes 2004 274.01, 2004 274.14, 2004 274.17

County assessors, duties, Minn. Statutes 2004 273.062

County auditors, duties, Minn. Statutes 2004 275.28, 2004 276.01

Custody of lists, Minn. Statutes 2004 276.01

Delivery to county treasurers, Minn. Statutes 2004 276.01

Destruction, Minn. Statutes 2004 273.50

Determination by Revenue Department, Minn. Statutes 2004 273.33

Disposition, Minn. Statutes 2004 485.23

Duplicate lists, costs, payment, Minn. Statutes 2004 276.04

Elevators on railroad property, Minn. Statutes 2004 273.32

Express companies, Minn. Statutes 2004 273.33

Failure to list, Minn. Statutes 2004 273.65, 2004 273.67, 2004 273.68

Gas companies, Minn. Statutes 2004 273.35

Leased personal property, Minn. Statutes 2004 272.69

Listing, Minn. Statutes 2004 273.01, 2004 273.062

Manufactured homes, Minn. Statutes 2004 273.125

Market valuations, changes, Minn. Statutes 2004 276.01

Oaths, Minn. Statutes 2004 273.65

Omitted or undervalued property

Correction, Minn. Statutes 2004 274.08, 2004 274.09

County auditors, duties, Minn. Statutes 2004 273.02, 2004 274.08, 2004 274.09

Examiners, Minn. Statutes 2004 274.10 to 2004 274.12

Leased personal property, Minn. Statutes 2004 272.69

Listing by appeal and equalization boards, Minn. Statutes 2004 274.01

Listing by persons sick or absent, Minn. Statutes 2004 274.07

Reports about, Minn. Statutes 2004 274.10

Special assessors, duties, Minn. Statutes 2004 270.16, 2004 270.17

Tax liens, Minn. Statutes 2004 274.11

Value, county assessors, duties, Minn. Statutes 2004 270.11

Owner absent or sick, Minn. Statutes 2004 273.66, 2004 273.67

Petitions for defenses or objections, judgments, Minn. Statutes 2004 278.09

Pipeline companies, Minn. Statutes 2004 273.33

Place of listing

County equalization board, determination, Minn. Statutes 2004 273.48

Express companies, Minn. Statutes 2004 273.33

Gas companies, Minn. Statutes 2004 273.35

Generally, Minn. Statutes 2004 273.26

Power companies, Minn. Statutes 2004 273.36, 2004 273.37

Power lines, Minn. Statutes 2004 273.36, 2004 273.37

Property in hands of assignee or receiver, Minn. Statutes 2004 273.46

Property moved between January and March, Minn. Statutes 2004 273.47

Revenue Department, determination, Minn. Statutes 2004 273.48

Stage companies, Minn. Statutes 2004 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2004 273.43

Transportation companies, Minn. Statutes 2004 273.33

Water companies, Minn. Statutes 2004 273.35

Power companies, Minn. Statutes 2004 273.36, 2004 273.37

Power lines, Minn. Statutes 2004 273.36, 2004 273.37

Property in hands of assignee or receiver, Minn. Statutes 2004 273.46

Property moved between January and March, Minn. Statutes 2004 273.47

Property petitioned for review, exclusion, Minn. Statutes 2004 278.04

Ramsey County, Minn. Statutes 2004 274.16

Refusal to list, notation, Minn. Statutes 2004 273.67

Stage companies, Minn. Statutes 2004 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2004 273.43

Transportation companies, Minn. Statutes 2004 273.33

Verified statements of eligible property, Minn. Statutes 2004 273.25

Warehouses on railroad property, Minn. Statutes 2004 273.32

Water companies, Minn. Statutes 2004 273.35

Wind energy conversion systems, Minn. Statutes 2004 273.37

Tax notices

County treasurers, duties, Minn. Statutes 2004 277.20, 2004 277.21

Delinquent taxes, Minn. Statutes 2004 277.17, 2004 277.21, 2004 277.23

Form, Minn. Statutes 2004 277.17

Manufactured homes, Minn. Statutes 2004 273.125, 2004 277.17, 2004 277.23

Overpayment, Minn. Statutes 2004 276.19

Tax liens, Minn. Statutes 2004 277.20

Unclaimed refunds, Minn. Statutes 2004 276.19

Tax statements

County treasurers, duties, Minn. Statutes 2004 276.04, 2004 276.06

Generally, Minn. Statutes 2004 276.04

Listing statements, verification, Minn. Statutes 2004 273.25

Local rates, statement of apportionment, Minn. Statutes 2004 276.06

Manufactured homes, Minn. Statutes 2004 273.125

Property not listed by owner, valuation, Minn. Statutes 2004 273.68

Taxable property

Assessments, see same under this topic

Construction camp equipment, Minn. Statutes 2004 168.012

Exemptions, see same under this topic

Generally, Minn. Statutes 2004 272.01, 2004 272.02

Improvements, Minn. Statutes 2004 273.125

Industrial development districts, Minn. Statutes 2004 469.155

Power companies, Minn. Statutes 2004 272.027

Power plants, Minn. Statutes 2004 272.027

Taxpayers

Abatement, petitions for, Minn. Statutes 2004 270.24

Affidavits of absence, listing of property, Minn. Statutes 2004 274.07

Appearance before appeal and equalization boards, Minn. Statutes 2004 274.01

Assessments, alternative review process, Minn. Statutes 2004 274.13

Confession of judgment, Minn. Statutes 2004 277.23

Consent, tax judgment sales, Minn. Statutes 2004 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2004 276.04

Grievances, assessment or classification, Minn. Statutes 2004 274.01, 2004 274.09, 2004 274.13

Information about, tax lists, contents, Minn. Statutes 2004 276.01

Liability, Minn. Statutes 2004 272.01, 2004 277.21

Notice given, Minn. Statutes 2004 270.17, 2004 273.125, 2004 277.21

Notice received

Appeal and equalization boards, Minn. Statutes 2004 274.13

Assessments, changes, Minn. Statutes 2004 274.01

Overpayments, Minn. Statutes 2004 276.19

Tax liens, renewal, Minn. Statutes 2004 277.20

Tax lists, correction, Minn. Statutes 2004 274.09

Tax notices, see same under this topic

Refunds, petitions for, Minn. Statutes 2004 270.24

Statements of exemption, filing, Minn. Statutes 2004 272.025

Travel trailers, Minn. Statutes 2004 168.012

Violations and penalties

Leased personal property, listing violations, Minn. Statutes 2004 272.69

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2004 272.025

Warrants (payment)

Application of law, exception, Minn. Statutes 2004 276.19