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Minnesota Legislature

Office of the Revisor of Statutes

PROPERTY TAXES

Abatement

Abatement authority, Minn. Statutes 2004 469.1813

Bonding authority, Minn. Statutes 2004 469.1814

Deferment payment schedule, Minn. Statutes 2004 469.1813

Defined, Minn. Statutes 2004 469.1813

Definitions, Minn. Statutes 2004 469.1812

Economic development tax abatement, Minn. Statutes 2004 375.194, 2004 469.1815

Extended duration limit, qualified businesses, Minn. Statutes 2004 469.1813

Generally, Minn. Statutes 2004 469.1812 to 2004 469.1815

Limitations, Minn. Statutes 2004 469.1813

Maximum annual amount, Minn. Statutes 2004 469.1813

Misclassification as nonhomestead, Minn. Statutes 2004 375.192

Net tax capacity, reduction, Minn. Statutes 2004 270.24

Notice requirements, Minn. Statutes 2004 469.1813

Property owners, consent not required, Minn. Statutes 2004 469.1813

Public hearings, Minn. Statutes 2004 469.1813

Public infrastructure, financing, Minn. Statutes 2004 469.1813, 2004 469.1815

Real property acquired by state or local governments, Minn. Statutes 2004 272.68

Requests for, administrative review, Minn. Statutes 2004 289A.65

Revenue Department, duties, Minn. Statutes 2004 270.10

Review and modification, Minn. Statutes 2004 469.1813

School districts, see same under this topic

Tax changes 2001, levy to offset, Minn. Statutes 2004 469.1814

Tax increment financing districts, Minn. Statutes 2004 469.1813

Uncollected abatement levies, Minn. Statutes 2004 469.1813, 2004 469.1815

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

Abstracts, see Tax lists under this topic

Accounting and bookkeeping

County auditors, duties, Minn. Statutes 2004 276.12

Ad valorem taxes

Agricultural preserves, Minn. Statutes 2004 40A.152

Agricultural processing facility zones, exemption, Minn. Statutes 2004 272.02

Correction of errors, orders, Minn. Statutes 2004 270.07

Homestead benefits improperly allowed, penalties, interest, Minn. Statutes 2004 273.124

Special levies defined as, Minn. Statutes 2004 275.70

Tangible personal property, exclusion, Minn. Statutes 2004 297A.61

Tax statements, Minn. Statutes 2004 276.04

Total ad valorem tax, calculation, Minn. Statutes 2004 275.28

Additional levies

Approval, Minn. Statutes 2004 275.065

Local referendum, approval by, Minn. Statutes 2004 275.73

Natural disasters, payment for, Minn. Statutes 2004 275.065, 2004 275.74

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

Reduced net tax capacity, Minn. Statutes 2004 275.48

Specific taxing authorities, see specific entries under this topic

Administrative review, Minn. Statutes 2004 289A.65

Adverse possession, Minn. Statutes 2004 541.02

Affidavits

Court administrators, duties, Minn. Statutes 2004 279.20

Delinquent taxes, lists and notices, Minn. Statutes 2004 279.05, 2004 279.13, 2004 279.131, 2004 279.20

Partial payments, Minn. Statutes 2004 279.01

Agricultural machinery and equipment

Application of law, Minn. Statutes 2004 168.012

Agricultural preserves

Conservation tax credit, Minn. Statutes 2004 40A.152, 2004 273.119

Agricultural processing facilities, exemption, Minn. Statutes 2004 469.1811

Agricultural processing facility zones, exemptions, Minn. Statutes 2004 272.02

Agricultural Property Tax Law

Generally, Minn. Statutes 2004 273.111

Qualifying property, tax increment financing, Minn. Statutes 2004 469.176, 2004 469.177

Air space, separate interest, leases or conveyances, Minn. Statutes 2004 272.04

Aitkin County

Business incubator property, exemption, Minn. Statutes 2004 272.02

Juvenile detention centers, Minn. Statutes 2004 383C.42

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Amount

Computation, adjustment to nearest even-numbered cent, Minn. Statutes 2004 273.015

County auditors, duties, Minn. Statutes 2004 272.67

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

Rural service districts, Minn. Statutes 2004 272.67

Senior citizens' property tax deferral program, Minn. Statutes 2004 275.065

State general tax, Minn. Statutes 2004 275.025

Tax statements, Minn. Statutes 2004 276.04

Urban service districts, Minn. Statutes 2004 272.67

Answers, delinquent taxes, Minn. Statutes 2004 279.15, 2004 279.17

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals

Applications, approvals, Minn. Statutes 2004 270.07

Charitable corporations, homestead classification, Minn. Statutes 2004 273.124

Cooperative associations, homestead classification, Minn. Statutes 2004 273.124

County equalization boards, appearance before, Minn. Statutes 2004 270.11

Delinquent taxes, Minn. Statutes 2004 278.06, 2004 279.21, 2004 281.40

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2004 273.124

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Net tax capacity, findings, Minn. Statutes 2004 270.22, 2004 270.23

Reassessments, Minn. Statutes 2004 270.17

Restrictions, Minn. Statutes 2004 270.07

Revenue Department hearing refused, Minn. Statutes 2004 270.11

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

Tax Court, see Appeals to under TAX COURT

Taxpayers' rights, notice, Minn. Statutes 2004 270.10, 2004 270.11

Application of law

Administration and compliance, Minn. Statutes 2004 289A.01

Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65

Agricultural machinery and equipment, Minn. Statutes 2004 168.012

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Allowable refunds, exceptions, Minn. Statutes 2004 290A.04

Armed forces members, tax matters, extensions, Minn. Statutes 2004 289A.39

Certificates of real estate value, filing, Minn. Statutes 2004 272.115

Collection requirements, exception, Minn. Statutes 2004 276.02

Defenses or objections, Minn. Statutes 2004 271.06, 2004 271.09

Delinquent taxes, defenses or objections, Minn. Statutes 2004 278.06

Exemptions, Minn. Statutes 2004 168.012

Interest rates, Minn. Statutes 2004 279.03

Levy or bond referendum, ballot notices, Minn. Statutes 2004 275.60

Local government hearings, Minn. Statutes 2004 275.065

Minnesota Insurance Guaranty Association, Minn. Statutes 2004 60C.17

Pump hoists, Minn. Statutes 2004 168.012

Real estate tax judgment sales, five-week redemption period, exemption, Minn. Statutes 2004 279.37

Refunds, Minn. Statutes 2004 276.19, 2004 289A.01, 2004 290A.15

Revenue notices, exception, Minn. Statutes 2004 270.0604

School districts, gross tax capacity, adjustment, Minn. Statutes 2004 273.1102

Severed interests, enforcement of law, Minn. Statutes 2004 272.04

Severed mineral interests, Minn. Statutes 2004 272.039

Tax increment financing, special taxing districts, exemption, Minn. Statutes 2004 469.1791

Tax liens, local assessments, priority, Minn. Statutes 2004 272.32 to 2004 272.37

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

Well drilling equipment, Minn. Statutes 2004 168.012

Archery ranges, Open Space Property Tax Law, Minn. Statutes 2004 273.112

Arrearages, see Delinquent taxes under this topic

Assessment books

Agricultural homesteads, separate market values of dwelling and land, Minn. Statutes 2004 273.13

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

Appendixes, Minn. Statutes 2004 274.01

Changes, Minn. Statutes 2004 273.061

Contents, Minn. Statutes 2004 273.03

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

County equalization boards, changes, Minn. Statutes 2004 273.061

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

Homesteads established after assessment date, Minn. Statutes 2004 273.124

Improvements to property, listing, Minn. Statutes 2004 273.11

Iron ore, Minn. Statutes 2004 273.02

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

Real estate tax judgment sales, Minn. Statutes 2004 272.17

Red Lake Game Preserve, tax-forfeited land sales, Minn. Statutes 2004 282.223

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

State Board of Equalization, changes, Minn. Statutes 2004 273.061

Tax-exempt property, Minn. Statutes 2004 273.18

Tax-forfeited lands, Minn. Statutes 2004 272.02, 2004 282.07, 2004 282.223

Valuation of property, recording, Minn. Statutes 2004 273.08

Assessment districts

Statutory cities, separation from towns, Minn. Statutes 2004 412.081

Assessments

Abstracts, see Tax lists under this topic

Additional assessments, intentional disregard of law or rules, Minn. Statutes 2004 289A.60

Agriculture best management practices loans, Minn. Statutes 2004 17.117

Alternative review process, Minn. Statutes 2004 274.13

Appraisal activities, Minn. Statutes 2004 270.41

Charitable corporations, separate assessments, Minn. Statutes 2004 273.124

Conflict of laws, Minn. Statutes 2004 273.03

Cooperative associations, separate assessments, Minn. Statutes 2004 273.124

Corrections, Minn. Statutes 2004 273.01

Costs, payment, Minn. Statutes 2004 273.053, 2004 273.064, 2004 273.065

County assessors, duties, Minn. Statutes 2004 273.052, 2004 273.061

Criteria, Minn. Statutes 2004 273.12

Deferred assessments, metropolitan agricultural preserves, Minn. Statutes 2004 473H.18

Defined as taxes, Minn. Statutes 2004 272.58

Equalization procedures, Minn. Statutes 2004 274.17

Exceptions, Minn. Statutes 2004 273.052

Forms, Minn. Statutes 2004 273.03

Income property assessment data, classification, Minn. Statutes 2004 13.51

Joint assessment agreements, Minn. Statutes 2004 273.072

Land erroneously returned as improved, tax-forfeited land sales, refund, Minn. Statutes 2004 283.09

Local assessments, Minn. Statutes 2004 273.064, 2004 273.065

Manufactured homes, Minn. Statutes 2004 273.125

Metropolitan agricultural preserves, Minn. Statutes 2004 473H.18

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Monetary penalties, Minn. Statutes 2004 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2004 270.24

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

Orders, administrative review, Minn. Statutes 2004 289A.65

Power lines property, Minn. Statutes 2004 273.42, 2004 273.425

Presumptions, legality, Minn. Statutes 2004 272.06

Procedures, Minn. Statutes 2004 273.17

Railroad company lands or land stock, Minn. Statutes 2004 272.21, 2004 272.23

Reassessments, see same under this topic

Records

Assessment books, see same under this topic

Completion, Minn. Statutes 2004 273.065

County assessors, duties, Minn. Statutes 2004 273.061

Delivery to county assessors, Minn. Statutes 2004 273.065

Reduction, petitions and restrictions, Minn. Statutes 2004 274.01, 2004 274.09

Right of assessment, Minn. Statutes 2004 272.10

Right of entry, assessors, Minn. Statutes 2004 273.20

Sectional structures, Minn. Statutes 2004 273.125

Severed mineral interests, Minn. Statutes 2004 272.04

State-owned land, market value reassessments, Minn. Statutes 2004 273.18

State-owned real property, state employees or officers, dwellings, Minn. Statutes 2004 272.011

Tax-exempt property, Minn. Statutes 2004 272.01, 2004 273.18

Tax-forfeited lands, invalid sales, Minn. Statutes 2004 282.10

Time, Minn. Statutes 2004 273.01

Uniform assessments, Minn. Statutes 2004 273.12

Unmined iron ore, Minn. Statutes 2004 273.1104

Values finalized, Minn. Statutes 2004 274.175

Void assessments, Minn. Statutes 2004 283.01, 2004 283.05

Assignment for benefit of creditors

Order of preference for tax payment, Minn. Statutes 2004 577.08

Assignments, refunds, Minn. Statutes 2004 290A.11

Audits and examinations, state's claim, Minn. Statutes 2004 6.60, 2004 6.62

Bloomington Port Authority, exemption, Minn. Statutes 2004 469.071

Bloomington

Areawide net tax capacity, commercial-industrial property, Minn. Statutes 2004 473F.08

Firefighters relief association, levy reductions, Minn. Statutes 2004 69.77

Border cities

Appropriations for credits, Minn. Statutes 2004 469.1735

Credits, Minn. Statutes 2004 469.170, 2004 469.171, 2004 469.1734, 2004 469.1735

Exemption, Minn. Statutes 2004 272.0212, 2004 469.1732, 2004 469.1734

Payments in lieu of taxes, Minn. Statutes 2004 469.1734

Burden of proof, frivolous returns, Minn. Statutes 2004 289A.60

Camp meeting associations, exemption, Minn. Statutes 2004 315.42

Cancellation

Delinquent taxes, tax-forfeited lands, Minn. Statutes 2004 282.07

Lands tax-forfeited to the state, Minn. Statutes 2004 290B.07

Cannon Falls Port Authority Commission, Minn. Statutes 2004 469.0722

Carlton County, juvenile detention center, Minn. Statutes 2004 383C.42

Certificates and certification

Delinquent taxes, Minn. Statutes 2004 272.12, 2004 272.162

Certificates of rent paid

Owners or managing agents, duties, Minn. Statutes 2004 290A.19

Refund claims, statutes of limitations, Minn. Statutes 2004 289A.60

Violations, monetary penalties, Minn. Statutes 2004 289A.60

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Certified copies

Judgments, void assessments or levies, Minn. Statutes 2004 283.05

Checkoffs

Nongame wildlife, Minn. Statutes 2004 290.431

State elections campaign fund, Minn. Statutes 2004 10A.31

Cities

Accounting and bookkeeping, county auditors, Minn. Statutes 2004 276.12

Airports and landing fields, Minn. Statutes 2004 360.035 to 2004 360.037, 2004 360.042, 2004 360.043

Ambulance services, Minn. Statutes 2004 471.476

Annexation of territory

Apportionment, Minn. Statutes 2004 414.067

Differential taxation, Minn. Statutes 2004 414.035

Levy authority, Minn. Statutes 2004 414.031, 2004 414.0325, 2004 414.033

Payments to towns, Minn. Statutes 2004 414.033

Aquatic plant control, Minn. Statutes 2004 103G.625

Assessments, costs, Minn. Statutes 2004 270.52

Audits and examinations, Minn. Statutes 2004 6.60

Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2004 473F.08

Boards of health, enforcement of law, costs, Minn. Statutes 2004 145A.08

Bonds (public debt), Minn. Statutes 2004 272.67, 2004 475.61

Border cities, see same under this topic

Budget amounts, property tax notices, Minn. Statutes 2004 275.065

Certification of levies, Minn. Statutes 2004 275.065, 2004 275.07

Claims

Claims related to, immunity, Minn. Statutes 2004 466.03

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

Community health boards, Minn. Statutes 2004 145A.11

Community health services, Minn. Statutes 2004 145A.131

Commuter van revolving fund, Minn. Statutes 2004 174.27

Consolidation of territory, Minn. Statutes 2004 414.041, 2004 414.067

County agricultural inspectors, local weed inspections, reimbursement, Minn. Statutes 2004 18.81

County historical societies, Minn. Statutes 2004 138.053

Courthouse and city hall construction, Minn. Statutes 2004 374.29

Dam safety loan payments, Minn. Statutes 2004 103G.511

Debt service resolutions, Minn. Statutes 2004 475.61

Detachment of territory, Minn. Statutes 2004 414.06, 2004 414.067

Disparity reduction aid, reduction by, Minn. Statutes 2004 275.07

Economic development authorities, levies for, Minn. Statutes 2004 469.107

Emergency management, local organization, Minn. Statutes 2004 12.26

Emergency medical services districts, special levies, Minn. Statutes 2004 144F.01

Enhanced 911 systems, appropriations based on, Minn. Statutes 2004 403.113

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2004 275.065, 2004 275.48, 2004 471.571

Fire fund, Minn. Statutes 2004 88.04

Fire prevention improvements to private land, Minn. Statutes 2004 88.43

First class cities, see same under this topic

Fourth class cities, see same under this topic

Generally, Minn. Statutes 2004 275.065

Hearings, Minn. Statutes 2004 275.065

Home rule charter cities, see same under this topic

Housing projects, special benefit tax fund, Minn. Statutes 2004 469.033

Incorporated land, concurrent detachment and annexation, Minn. Statutes 2004 414.061

Incorporation of territory, Minn. Statutes 2004 414.067

Infrastructure improvement funds, Minn. Statutes 2004 471.572

Infrastructure replacement reserve funds, Minn. Statutes 2004 471.572

Inspections, expenses and expenditures, Minn. Statutes 2004 446.01

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

Iron Range cities, see same under this topic

Judgments against city, payment, Minn. Statutes 2004 465.14, 2004 466.09

Levy limits, Minn. Statutes 2004 275.011, 2004 469.1815, 2004 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2004 360.036, 2004 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2004 471.61

Local firefighter relief associations, municipal contributions, Minn. Statutes 2004 69.77, 2004 275.70, 2004 353.28

Local government aid reduction offset, Minn. Statutes 2004 275.75

Local police relief associations, municipal contributions, Minn. Statutes 2004 69.77, 2004 275.70, 2004 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2004 353.28, 2004 353A.09

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2004 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Permanent improvement and replacement funds, Minn. Statutes 2004 471.571

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Social Security, employer contributions, Minn. Statutes 2004 355.03

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2004 69.772, 2004 69.773

Library construction, Minn. Statutes 2004 134.41

Library services, Minn. Statutes 2004 134.07

Local firefighter relief associations, municipal contributions, Minn. Statutes 2004 69.77, 2004 353.28

Local police relief associations, municipal contributions, Minn. Statutes 2004 69.77, 2004 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2004 353.28, 2004 353A.09

Local water management, Minn. Statutes 2004 103B.325, 2004 103B.335

Maternal and child health block grants, matching funds, Minn. Statutes 2004 145.882

Maximum levies, certification by estimate and taxation boards, Minn. Statutes 2004 275.065

Metropolitan area, Minn. Statutes 2004 473.87, 2004 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2004 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Mosquito abatement, Minn. Statutes 2004 18G.14

Municipal bonds, redemption, Minn. Statutes 2004 469.183

Municipal forests, maintenance, Minn. Statutes 2004 459.06

Municipal power agencies, payments to, Minn. Statutes 2004 453.58

Notice, Minn. Statutes 2004 275.065

Omissions and errors, correction, Minn. Statutes 2004 275.075

Park districts, Minn. Statutes 2004 398.16

Permanent improvement and replacement funds, Minn. Statutes 2004 471.571

Pest control, Minn. Statutes 2004 18G.13

Plant pests, control or eradication, Minn. Statutes 2004 18G.13, 2004 18H.03

Postaudits, payment, Minn. Statutes 2004 6.62

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Public libraries, Minn. Statutes 2004 134.07, 2004 134.12

Public works reserve funds, Minn. Statutes 2004 471.57

Publicity expenditures, Minn. Statutes 2004 469.187

Rates, metropolitan area cities, Minn. Statutes 2004 473F.08

Real property acquired by, payment, Minn. Statutes 2004 272.68

Recreational facilities and programs (public), Minn. Statutes 2004 272.02, 2004 471.191

Redevelopment projects, partial exemption, Minn. Statutes 2004 469.043

Reduced net tax capacity, additional levies, Minn. Statutes 2004 275.48

Reduction, abatement, or offsets, Minn. Statutes 2004 126C.48, 2004 375.192

Referendum, Minn. Statutes 2004 275.60

Regional library systems, Minn. Statutes 2004 134.20, 2004 134.34, 2004 134.342

Rehabilitation facilities, Minn. Statutes 2004 268A.06

Reports about, Minn. Statutes 2004 275.07

Restricted residence districts, Minn. Statutes 2004 462.15

Rural service districts, Minn. Statutes 2004 272.67

Second class cities, see same under this topic

Severance pay, Minn. Statutes 2004 126C.43

Sewers, Minn. Statutes 2004 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2004 103F.221

Social Security, employer contributions, Minn. Statutes 2004 355.03

Soil and water conservation districts, Minn. Statutes 2004 103C.331

Specific cities, see specific entries under this topic

State payment of defaulted obligations, repayment, Minn. Statutes 2004 126C.55

Statutory cities, see same under this topic

Statutory operating debt, elimination, Minn. Statutes 2004 126C.42

Storm sewer improvement districts, Minn. Statutes 2004 444.20

Storm water control systems, Minn. Statutes 2004 444.075

Tax liens, improvements, Minn. Statutes 2004 272.32

Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2004 354.51

Teachers retirement, Minneapolis, Saint Paul, and Duluth, employer contributions, Minn. Statutes 2004 354A.12

Teachers, outplacement services, Minn. Statutes 2004 126C.43

Third class cities, see same under this topic

Tourist camps, Minn. Statutes 2004 450.19

Unemployment insurance, Minn. Statutes 2004 268.052

Urban service districts, Minn. Statutes 2004 272.67

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2004 69.772, 2004 69.773

Voting machines or systems, Minn. Statutes 2004 206.59

War memorials, Minn. Statutes 2004 416.02

Wastewater treatment, Minn. Statutes 2004 473.521

Wastewater treatment facilities, Minn. Statutes 2004 444.075

Water services facilities of private vendors, Minn. Statutes 2004 272.02, 2004 471A.03, 2004 471A.05

Water supply, Minn. Statutes 2004 444.075

Watershed districts, Minn. Statutes 2004 103B.241, 2004 103D.915, 2004 444.075

Watershed management, Minn. Statutes 2004 103B.245

City development districts, exemptions, Minn. Statutes 2004 272.02, 2004 469.127

Claimants (refunds)

Claimants not located, lapse of credit, Minn. Statutes 2004 290A.18

Claimants of deceased persons, inspection of returns, Minn. Statutes 2004 270B.03

Death, effect, Minn. Statutes 2004 290A.18

Definitions, Minn. Statutes 2004 290A.03

Delinquent taxes, refunds applied against, Minn. Statutes 2004 290A.15

Eligibility, proof, Minn. Statutes 2004 290A.09

Exclusions, Minn. Statutes 2004 290A.03

Homesteads, Minn. Statutes 2004 290A.03, 2004 290A.05

Leasehold cooperative tenants, Minn. Statutes 2004 290A.091

One per household, Minn. Statutes 2004 290A.08

Rent constituting property taxes, Minn. Statutes 2004 290A.03

Residence, Minn. Statutes 2004 290A.03

Right to file claim, Minn. Statutes 2004 290A.18

Spouses, Minn. Statutes 2004 290A.08

Who may claim, Minn. Statutes 2004 290A.03

Claims (refunds), see Refunds under this topic

Class rates, generally, Minn. Statutes 2004 273.13

Classification of property, see Classification for taxation under REAL PROPERTY

Clay County, flood loss aid, Minn. Statutes 2004 273.1383

Collection

Adjustment to nearest even-numbered cent, Minn. Statutes 2004 273.015

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Application of law, exception, Minn. Statutes 2004 276.02

Authority, Minn. Statutes 2004 276.01

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

Collection sites, counties, Minn. Statutes 2004 276.04

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

County treasurers, duties, see Tax collections under COUNTY TREASURERS

Delinquent taxes, Minn. Statutes 2004 274.12, 2004 280.38

Estimated collections, Minn. Statutes 2004 276.11, 2004 276.111

Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63

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

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 2004 290A.25

Lawsuits, Minn. Statutes 2004 272.30, 2004 272.58

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2004 273.124

Monetary penalties, Minn. Statutes 2004 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2004 270.24

Omitted property, Minn. Statutes 2004 272.10

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Railroad company lands or land stock, Minn. Statutes 2004 272.21, 2004 272.23

Right of collection, Minn. Statutes 2004 272.10

Settlement, Minn. Statutes 2004 276.09, 2004 276.10, 2004 276.111

Statements about, municipal clerks, duties, Minn. Statutes 2004 471.69

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

Undivided interests, separate payments, Minn. Statutes 2004 276.07

Combined units of government

Differential taxation, Minn. Statutes 2004 465.82

Impact analysis of grants, state aid to local governments, Minn. Statutes 2004 465.82

Common interest communities

Homestead determination, Minn. Statutes 2004 273.124

Recording, Minn. Statutes 2004 515B.1-116

Separate titles and taxation, Minn. Statutes 2004 515B.1-105

Complaints, Revenue Department, duties, Minn. Statutes 2004 270.11

Confession of judgment

Cancellation, Minn. Statutes 2004 279.33, 2004 279.34

Generally, Minn. Statutes 2004 279.03, 2004 279.37

Taxes included, not delinquent, property tax refunds, Minn. Statutes 2004 290A.10, 2004 290A.14

Conflict of laws

Listing, assessments, Minn. Statutes 2004 273.03

Special levy laws superseded, Minn. Statutes 2004 275.092

Taxes levied for a specific year, prevailing law, Minn. Statutes 2004 279.04

Congressional medal of honor recipients

Taxes paid by state, Minn. Statutes 2004 273.118

Conservation property

Conservation restrictions, Minn. Statutes 2004 273.117

Conservation tax credit

Agricultural preserves, Minn. Statutes 2004 273.119

Certification and payment, Minn. Statutes 2004 273.1392

Generally, Minn. Statutes 2004 273.119

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Property tax statements, Minn. Statutes 2004 276.04

Consolidated conservation areas, Minn. Statutes 2004 84A.53

Constitutional tax levy

Certificates of deposit, payment, Minn. Statutes 2004 16A.671

General obligation special tax bonds, payment, Minn. Statutes 2004 16A.661, 2004 41.62, 2004 41B.19

Refunding bonds, payment, Minn. Statutes 2004 16A.641

Contamination taxes, Minn. Statutes 2004 270.91 to 2004 270.98, 2004 275.065, 2004 276.04

Cook County

Juvenile detention center, Minn. Statutes 2004 383C.42

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Cooperative districts (schools)

Generally, see School districts under this topic

Levies for cooperative programs, Minn. Statutes 2004 126C.43

School buildings and grounds, repair, Minn. Statutes 2004 126C.40

Costs, distribution, Minn. Statutes 2004 276.131

Counties

Accounting and bookkeeping, county auditors, Minn. Statutes 2004 276.12

Aeronautics assistance, other municipalities, Minn. Statutes 2004 360.043

Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2004 17.117

Airports and landing fields, Minn. Statutes 2004 360.036, 2004 360.037, 2004 360.042

Ambulance services, Minn. Statutes 2004 471.476

Apportionment, Minn. Statutes 2004 270.12

Armory construction, Minn. Statutes 2004 193.145, 2004 193.27

Assessment costs, Minn. Statutes 2004 270.52

Boards of health, enforcement of law, costs, Minn. Statutes 2004 145A.08

Bonded debt sinking fund, Minn. Statutes 2004 272.28

Bonds (public debt), Minn. Statutes 2004 475.61

Boundary changes, effect, Minn. Statutes 2004 370.19

Budget amounts, property tax notices, Minn. Statutes 2004 275.065

Business and economic development, Minn. Statutes 2004 469.180

Capital and equipment purchases, Minn. Statutes 2004 373.01

Capital improvements, Minn. Statutes 2004 275.011, 2004 373.25

Certification, Minn. Statutes 2004 275.065, 2004 275.07

City hall, construction, Minn. Statutes 2004 374.29

Claims related to, immunity, Minn. Statutes 2004 466.03

Claims, defenses, or objections, see Defenses or objections, petitions for under this topic

Community corrections facilities, Minn. Statutes 2004 401.05

Community health boards, Minn. Statutes 2004 145A.11

Community health services, Minn. Statutes 2004 145A.131

Commuter van revolving fund, Minn. Statutes 2004 174.27

Comprehensive municipal plans, costs, Minn. Statutes 2004 473.87

County agricultural societies, Minn. Statutes 2004 38.27

County building funds, Minn. Statutes 2004 373.25

County cemeteries, exemption, Minn. Const. art 10 s 1

County court operations, Minn. Statutes 2004 487.02

County courts, operation and maintenance, Minn. Statutes 2004 487.01, 2004 487.02

County extension work, expenses, Minn. Statutes 2004 38.36

County government study commissions, expenses, Minn. Statutes 2004 375A.13

County historical societies, support, Minn. Statutes 2004 138.052

County medical assistance fund, Minn. Statutes 2004 256B.20

County nursing homes, Minn. Statutes 2004 376.56

County parks, Minn. Statutes 2004 398.33

Courthouses, maintenance and construction, Minn. Statutes 2004 374.29, 2004 375.18

Dam safety loan payments, Minn. Statutes 2004 103G.511

Debt service resolutions, Minn. Statutes 2004 471.61, 2004 475.61

Delinquency dates, published notice, Minn. Statutes 2004 385.40

Delinquent taxes, Minn. Statutes 2004 279.09, 2004 384.19, 2004 385.42

Detached territory, Minn. Statutes 2004 370.20

Disparity reduction aid, reduction by, Minn. Statutes 2004 275.07

Distribution of revenues, homestead benefits improperly allowed, Minn. Statutes 2004 273.124

Diversionary work program, Minn. Statutes 2004 261.063

Election redistricting expenses, Minn. Statutes 2004 204B.135

Emergency jobs programs, Minn. Statutes 2004 375.555

Emergency management, local organization, Minn. Statutes 2004 12.26

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2004 275.065, 2004 275.26, 2004 373.45

Fire prevention improvements to private land, Minn. Statutes 2004 88.43

Fire protection, unorganized territories, Minn. Statutes 2004 365.243

Generally, Minn. Statutes 2004 275.065

Goose management lands, exemption, Minn. Statutes 2004 97A.061

Great River Road, financial assistance, Minn. Statutes 2004 373.27

Groundwater plan costs, Minn. Statutes 2004 103B.255

Hearings, Minn. Statutes 2004 275.065

Human services boards, Minn. Statutes 2004 402.065

Indigent hospitalization, chemical dependency services, Minn. Statutes 2004 254B.03

Infrastructure improvement funds, Minn. Statutes 2004 471.572

Interpretation of law, Minn. Statutes 2004 261.063

Iron Range counties, Minn. Statutes 2004 276A.01 to 2004 276A.09, 2004 298.28

Irregular tracts, platting costs, Minn. Statutes 2004 272.19

Jails, construction, Minn. Statutes 2004 641.23, 2004 641.264

Lake improvement districts, Minn. Statutes 2004 103B.555, 2004 103B.581

Lake improvement program, Minn. Statutes 2004 103F.801

Late payments, penalties, Minn. Statutes 2004 373.41

Leased public campgrounds, road maintenance, Minn. Statutes 2004 92.46

Levies defined as local money, Minn. Statutes 2004 254B.01

Levies for defaulted debt obligations, Minn. Statutes 2004 373.45

Levy limits

Abatements, inclusion, Minn. Statutes 2004 469.1815

Capital improvement program, mill rate limits, Minn. Statutes 2004 275.011

Deductions from, neighborhood revitalization program payments, Minn. Statutes 2004 469.1831

Excess levies, see same under this topic

Generally, Minn. Statutes 2004 471.69

Social service funding, effect on, Minn. Statutes 2004 256F.10

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2004 360.036, 2004 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2004 471.61

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2004 353.28

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2004 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Social Security, employer contributions, Minn. Statutes 2004 355.03

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2004 473.811

Library construction, Minn. Statutes 2004 134.41

Library services, Minn. Statutes 2004 134.07

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2004 353.28

Local safety councils, Minn. Statutes 2004 471.63

Local social services agencies, Minn. Statutes 2004 393.08

Local water management, Minn. Statutes 2004 103B.311, 2004 103B.331, 2004 103B.335

Local water planning, powers, Minn. Statutes 2004 103B.311, 2004 103B.331

Lost revenues, property damaged by natural disasters or emergencies, levies for, Minn. Statutes 2004 273.123

Metropolitan agricultural preserves, state reimbursement for lost revenue, Minn. Statutes 2004 473H.10

Metropolitan area, Minn. Statutes 2004 473.811, 2004 473.87

Metropolitan surface water management programs, Minn. Statutes 2004 103B.245, 2004 103B.251, 2004 275.066, 2004 275.07

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Mosquito abatement, Minn. Statutes 2004 18G.14

Mosquito control, additional levies, Minn. Statutes 2004 473.711

Net tax capacity, reduction, human services, Minn. Statutes 2004 256F.10, 2004 256F.13

New counties, Minn. Statutes 2004 370.01, 2004 370.20, 2004 370.23

Newly consolidated counties, Minn. Statutes 2004 371.10, 2004 371.11, 2004 371.14

Noxious weeds, control or eradication, Minn. Statutes 2004 18.83

Omissions and errors, correction, Minn. Statutes 2004 275.075

Park districts, Minn. Statutes 2004 398.16, 2004 398.17

Payment statements, manufactured homes, Minn. Statutes 2004 169.86

Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2004 471.49 to 2004 471.55

Pest control, Minn. Statutes 2004 18G.13

Plant pests, control or eradication, Minn. Statutes 2004 18G.13, 2004 18H.03

Poor relief, Minn. Statutes 2004 261.062, 2004 261.063

Postaudits, payment, Minn. Statutes 2004 6.62

Power line taxes, Minn. Statutes 2004 127A.34, 2004 127A.45

Probation officer costs, Minn. Statutes 2004 244.19

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Public libraries, Minn. Statutes 2004 134.07, 2004 134.12

Public safety radio communication system, Minn. Statutes 2004 373.47, 2004 403.31

Real property acquired by, payment, Minn. Statutes 2004 272.68

Recreational facilities for senior citizens, Minn. Statutes 2004 471.16

Red Lake Game Preserve, bond payments, Minn. Statutes 2004 84A.11

Reduction, abatement, or offsets, Minn. Statutes 2004 126C.48, 2004 375.192, 2004 375.194, 2004 477A.14

Referendum, Minn. Statutes 2004 275.60, 2004 375.20

Regional library systems, Minn. Statutes 2004 134.07, 2004 134.34, 2004 134.342

Rehabilitation facilities, Minn. Statutes 2004 268A.06

Reports about, Minn. Statutes 2004 275.07

Resettlement projects, in lieu payments, Minn. Statutes 2004 471.50 to 2004 471.55

Road and bridge funds, Minn. Statutes 2004 163.05

Sale of land, Minn. Statutes 2004 373.01

Sewers, Minn. Statutes 2004 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2004 103F.215

Social Security, employer contributions, Minn. Statutes 2004 355.03

Soil and water conservation districts, Minn. Statutes 2004 103C.331

Solid waste management, Minn. Statutes 2004 400.08, 2004 400.11

Special assessors, salary reimbursement, Minn. Statutes 2004 270.18

Special laws superseded, Minn. Statutes 2004 275.092

Special levies, Minn. Statutes 2004 6.57, 2004 144F.01, 2004 275.70

Specific counties, see specific entries under this topic

State general tax, apportionment and levy, Minn. Statutes 2004 275.025

Storm water control systems, Minn. Statutes 2004 444.075

Subordinate service districts, Minn. Statutes 2004 375B.03, 2004 375B.09

Surveys to restore United States survey corners, Minn. Statutes 2004 381.12

Tax examiners, compensation and salaries, Minn. Statutes 2004 274.10

Tax notices, Minn. Statutes 2004 275.065, 2004 279.09, 2004 385.40

Timber development, Minn. Statutes 2004 282.38

Tort judgments, payment, Minn. Statutes 2004 466.09

Unemployment insurance, Minn. Statutes 2004 268.052

Uniform rates, subordinate service districts, exception, Minn. Statutes 2004 375B.03

Unorganized territories, road district assessors, appointment, Minn. Statutes 2004 375.23

Unpaid taxes, searches for, Minn. Statutes 2004 384.19, 2004 385.42

Voting machines or systems, Minn. Statutes 2004 206.59

War memorial buildings, Minn. Statutes 2004 373.053

Wastewater treatment, Minn. Statutes 2004 473.521

Wastewater treatment facilities, Minn. Statutes 2004 444.075

Water services facilities of private vendors, Minn. Statutes 2004 272.02, 2004 471A.03, 2004 471A.05

Water supply, Minn. Statutes 2004 444.075

Watershed districts, Minn. Statutes 2004 103B.241, 2004 103D.915, 2004 444.075

Watershed management, Minn. Statutes 2004 103B.245

Weed control, prorated expenses, Minn. Statutes 2004 375.30

County agricultural societies, Minn. Statutes 2004 38.27

County historical societies, Minn. Statutes 2004 138.053

Credits

Border city zones, Minn. Statutes 2004 469.170, 2004 469.171, 2004 469.1734

Conservation tax credit, see same under this topic

Defined as tax refunds, Minn. Statutes 2004 270A.03

Disparity reduction credit, Minn. Statutes 2004 273.1398

Enterprise zones, credits, see same under this topic

High voltage transmission lines credit, see Power line credit under this topic

Low-income housing credit, Minn. Statutes 2004 462C.05

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2004 273.1392, 2004 273.1393

MFIP, property and income limitations, exclusions, Minn. Statutes 2004 256J.20

Net property taxes, order of priority, Minn. Statutes 2004 273.1393

Payments by Revenue Department, effect, Minn. Statutes 2004 270A.07

Power line credit, see same under this topic

Property tax statements, Minn. Statutes 2004 276.04

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2004 273.123

Refundable tax credits, Minn. Statutes 2004 13.46, 2004 270B.14

Renters credit, see same under this topic

Residential energy conservation measures, Commerce Department, duties, Minn. Statutes 2004 216C.12

Supplemental homestead credit (taconite and iron ore areas), see Taconite homestead credit under this topic

Taconite homestead credit, see same under this topic

Croft historical park district, Minn. Statutes 2004 275.065, 2004 275.067

Crow Wing County

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Dakota County, assessment review

Transfer of duties from local to county board, Minn. Statutes 2004 383D.73

Damages, delinquent taxes, conveyance violations, Minn. Statutes 2004 272.12

Deephaven

Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Defenses or objections, petitions for

Answers, Minn. Statutes 2004 279.15

Appeal deadline for exempt status, classification, or valuation changes, Minn. Statutes 2004 278.01

Application of law, Minn. Statutes 2004 278.06

Contents, Minn. Statutes 2004 278.02

County assessors, duties, Minn. Statutes 2004 278.01, 2004 278.05

Delinquent taxes, Minn. Statutes 2004 278.06, 2004 278.13

Discovery, Minn. Statutes 2004 278.05

Dismissal, Minn. Statutes 2004 278.03, 2004 278.05

Evidence, Minn. Statutes 2004 278.05

Filing, Minn. Statutes 2004 278.01, 2004 278.03, 2004 279.15

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

Judgments, see same under this topic

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Multiple parcels, Minn. Statutes 2004 278.02

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

Petitioners, Minn. Statutes 2004 278.01, 2004 278.03, 2004 278.05

Proof of service, Minn. Statutes 2004 278.01

Receipts, filing, Minn. Statutes 2004 278.03

Reduction of valuation, offers, Minn. Statutes 2004 278.05

Reinstatement, Minn. Statutes 2004 278.03

Rural and urban service districts, validity, Minn. Statutes 2004 272.67

Sustained, discharge of parcel, Minn. Statutes 2004 279.18

Trials, Minn. Statutes 2004 278.05

Validity, determination, Minn. Statutes 2004 278.01

Deferrals

Abatement authority, generally, Minn. Statutes 2004 469.1813

Senior citizens, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Deferred compensation plans, levies for, Minn. Statutes 2004 356.24

Definitions

Adoption of budget and tax levies, Minn. Statutes 2004 275.065

Allowable refunds, Minn. Statutes 2004 290A.04

Chemical dependency treatment, Minn. Statutes 2004 254B.01

Classification of property, Minn. Statutes 2004 273.13

Collection, accounting, distribution, Minn. Statutes 2004 276.04, 2004 276.11

Education Code, Minn. Statutes 2004 120A.05

Government Data Practices Act, Minn. Statutes 2004 13.46

Interpretation of law, Minn. Statutes 2004 272.03

Levy limits, Minn. Statutes 2004 275.70

Market value, Minn. Statutes 2004 273.032

Market value, sliding scale exclusion, Minn. Statutes 2004 272.0211

Metropolitan Mosquito Control Commission, Minn. Statutes 2004 473.711

Metropolitan Revenue Distribution Act, Minn. Statutes 2004 473F.02

MFIP, Minn. Statutes 2004 256J.08

Mill rate levy limits, Minn. Statutes 2004 275.011

Mineral interest taxes, Minn. Statutes 2004 273.165

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Property Tax Refund Act, Minn. Statutes 2004 290A.03 to 2004 290A.05

Property tax relief, Minn. Statutes 2004 273.134

Reciprocity, Minn. Statutes 2004 272.58

Revenue Recapture Act, Minn. Statutes 2004 270A.03

Special taxing districts, Minn. Statutes 2004 275.066

Tax increment financing, Minn. Statutes 2004 469.174

Tax rates, terminology, Minn. Statutes 2004 273.1102

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

Tax-forfeited lands, Minn. Statutes 2004 282.251

Teachers Retirement Association, Minn. Statutes 2004 354.05

Wetlands, Minn. Statutes 2004 272.02

Delinquent taxes

Answers, Minn. Statutes 2004 279.15, 2004 279.17

Application of law, Minn. Statutes 2004 79.01, 2004 279.04

Cancellation, tax-forfeited lands, Minn. Statutes 2004 282.07

Certificates and certification, Minn. Statutes 2004 272.12, 2004 272.162

Claims, revenue recapture, priority, Minn. Statutes 2004 270A.10

Collection, Minn. Statutes 2004 274.12, 2004 280.38

Confession of judgment, see same under this topic

Costs, distribution, Minn. Statutes 2004 276.131

Counties, see same under this topic

Damages, conveyance violations, Minn. Statutes 2004 272.12

Defects, jurisdiction, Minn. Statutes 2004 279.14

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

Definitions, tax-forfeited land sales, Minn. Statutes 2004 282.251

Delinquencies prior to 1942, Minn. Statutes 2004 279.32

Due dates, Minn. Statutes 2004 279.01

Former state lands, sale, see under TAX-FORFEITED LAND

Generally, Minn. Statutes 2004 279.001 to 2004 279.37

Hazardous buildings, auction proceeds, application to taxes, Minn. Statutes 2004 463.22

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15

Interest, see same under this topic

Judgments, see same under this topic

Liability, omitted penalties, Minn. Statutes 2004 279.02

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2004 47.209

Monetary penalties, see Penalties (monetary) under this topic

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

Payment, see same under this topic

Policy of state, Minn. Statutes 2004 279.001

Publication of notice and list, Minn. Statutes 2004 279.09

Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Refunds, erroneous payments, Minn. Statutes 2004 272.12

Reinstatement, Minn. Statutes 2004 280.385

Revenues, distribution formula, Minn. Statutes 2004 276.10

Senior citizens' deferrals, interpretation of law, Minn. Statutes 2004 290B.07

Sustainable forest incentive program, removal of enrolled lands, Minn. Statutes 2004 290C.09

Targeted neighborhood revitalization programs, hazardous property penalty, Minn. Statutes 2004 469.206

Tax increment financing districts, Minn. Statutes 2004 469.176

Tax liability, standing timber, cutting notices, violations, Minn. Statutes 2004 272.42

Tax lists, see same under this topic

Tax notices, see same under this topic

Tax-exempt lands, cancellation, Minn. Statutes 2004 279.33, 2004 279.34

Timber lands, notice of cutting or removal, Minn. Statutes 2004 272.41, 2004 272.42

Towns, see same under this topic

Descriptions of property

General law, see DESCRIPTIONS OF PROPERTY

Irregular tracts, auditor's plats, validity, Minn. Statutes 2004 272.19

Disparity reduction aid

Adjustments, Minn. Statutes 2004 477A.014

Amount, certification, Minn. Statutes 2004 273.1398

Appropriations for, Minn. Statutes 2004 273.1398

Calculation, Minn. Statutes 2004 273.1398

Cities, Minn. Statutes 2004 273.1398

Definitions, Minn. Statutes 2004 273.1398

Payment, Minn. Statutes 2004 273.1398

Reduction by local governments, Minn. Statutes 2004 275.07

Tax statements, Minn. Statutes 2004 276.04

Disparity reduction credit, Minn. Statutes 2004 273.1398

Duluth Transit Authority

Certification, Minn. Statutes 2004 275.067

City council, duties, Minn. Statutes 2004 458A.31

Commission property, exemption, Minn. Statutes 2004 458A.30

Notice, Minn. Statutes 2004 275.065

East Lake County medical clinic district

Certification, Minn. Statutes 2004 275.067

Defined as special taxing district, Minn. Statutes 2004 275.066

Notice, Minn. Statutes 2004 275.065

Economic development authorities

Bond issuance, Minn. Statutes 2004 469.102

Certification, Minn. Statutes 2004 275.067

Concessions (businesses), exemption, Minn. Statutes 2004 272.01

Levies, Minn. Statutes 2004 469.100

Levies by cities, Minn. Statutes 2004 469.107

Notice, Minn. Statutes 2004 275.065

Reverse referendum, Minn. Statutes 2004 469.107

Education funding

Counties, see same under this topic

School districts, see same under this topic

Emergency medical services districts

Generally, Minn. Statutes 2004 144F.01, 2004 275.066

Revenues, use, Minn. Statutes 2004 144F.01

Eminent domain proceedings

Payment of taxes, Minn. Statutes 2004 117.135

Enforcement of law

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124

Railroad company lands or land stock, Minn. Statutes 2004 272.21, 2004 272.23

Severed interests, Minn. Statutes 2004 272.04

Severed mineral interests, Minn. Statutes 2004 272.04

Stockpiled metallic minerals material, Minn. Statutes 2004 273.1651

Enterprise zones, credits

Appropriations for, Minn. Statutes 2004 469.169, 2004 469.171

Border city zones, Minn. Statutes 2004 469.170, 2004 469.171

Certification and payment, Minn. Statutes 2004 273.1392

Employment property, Minn. Statutes 2004 273.13, 2004 469.170, 2004 469.171

Foregone revenues, estimates, Minn. Statutes 2004 469.169

Maximum reduction amount, Minn. Statutes 2004 469.169

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Property tax statements, Minn. Statutes 2004 276.04

Tax reductions for businesses, Minn. Statutes 2004 469.169

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equalization studies

Metropolitan Council, duties, Minn. Statutes 2004 473.244

Evasion, Minn. Statutes 2004 289A.63

Examiners

Omitted or undervalued property, duties, Minn. Statutes 2004 274.10

Excelsior, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Excess levies

Adjustments by county auditors, Minn. Statutes 2004 275.16

Adjustments, taxes levied 2002, Minn. Statutes 2004 275.71

Appeals, Minn. Statutes 2004 275.065

Contracts resulting in, void, Minn. Statutes 2004 275.27

Counties, injunctions, Minn. Statutes 2004 275.26

Generally, Minn. Statutes 2004 275.065, 2004 275.71

Interpretation of law, Minn. Statutes 2004 275.15

Levy limits, see same under this topic

Reduced net tax capacity, Minn. Statutes 2004 275.48

Specific taxing authorities, see specific entries under this topic

Exemptions

Agricultural processing facilities, Minn. Statutes 2004 469.1811

Airports and landing fields, Minn. Statutes 2004 272.02, 2004 360.035

Application of law, Minn. Statutes 2004 168.012

Auxiliary forests, Minn. Statutes 2004 88.47

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

Bloomington Port Authority, Minn. Statutes 2004 469.071

Border city development zones, Minn. Statutes 2004 272.0212, 2004 469.1732, 2004 469.1734

Camp meeting associations, Minn. Statutes 2004 315.42

Cemeteries, Minn. Const. art 10 s 1, 2004 272.02, 2004 306.14

Children's homes, Minn. Statutes 2004 317A.907

Community health services, county taxes, Minn. Statutes 2004 145A.131

Concessions (businesses), Minn. Statutes 2004 272.01

Constitutional exemptions, Minn. Const. art 10 s 1

Conversion to taxable uses, Minn. Statutes 2004 272.02

County cemeteries, Minn. Const. art 10 s 1

Distressed homestead reinvestment exemption, Minn. Statutes 2004 273.80

Duluth transit authority, Minn. Statutes 2004 458A.30

Economic development authorities, Minn. Statutes 2004 469.101

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

Generally, Minn. Statutes 2004 272.02

Goose management lands, Minn. Statutes 2004 97A.061

Great Lakes Commission, Minn. Statutes 2004 1.21

Hangers, Minn. Statutes 2004 272.01

Health Coverage Reinsurance Association, Minn. Statutes 2004 62L.13

Higher Education Facilities Authority projects, Minn. Statutes 2004 136A.39

Hospital districts, Minn. Statutes 2004 447.31

Hospitals, Minn. Const. art 10 s 1

Housing and redevelopment authorities, Minn. Statutes 2004 272.026, 2004 469.012

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 272.02, 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, 2004 469.315, 2004 469.319

Lake Superior Center Authority, Minn. Statutes 2004 85B.07

Limitations, Minn. Statutes 2004 272.02

Listing, valuation, and assessment, Minn. Statutes 2004 273.18

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

Minnesota Risk Adjustment Association, Minn. Statutes 2004 62Q.03

Municipal airports, Minn. Statutes 2004 272.01

Municipal parking facilities, Minn. Statutes 2004 459.14

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

Private child-caring and child-placing agencies, Minn. Statutes 2004 317A.907

Property containing iron ore bearing materials (other than taconite), Minn. Statutes 2004 298.405

Public housing agency property, Minn. Statutes 2004 272.026

Redevelopment projects, partial exemption, Minn. Statutes 2004 469.043

Regional railroad authorities, Minn. Statutes 2004 398A.05

Religious corporations, Minn. Statutes 2004 317A.909

Reservations (lands), Minn. Statutes 2004 272.01

Rural Finance Authority, Minn. Statutes 2004 41B.20

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

Saint Louis County, school district property leased by nonprofit organizations, Minn. Statutes 2004 383C.48

Service cooperatives (SCs), Minn. Statutes 2004 123A.21

Solid waste management districts, Minn. Statutes 2004 115A.69

Statements of exemption, filing, Minn. Statutes 2004 272.025

Sunday school assemblies, Minn. Statutes 2004 315.42

Target Center, Minn. Statutes 2004 473.556

Town cemeteries, Minn. Const. art 10 s 1

Town property, generally, Minn. Statutes 2004 272.02

Vocational education cooperative centers, Minn. Statutes 2004 123A.22

Volunteer fire departments, property, Minn. Statutes 2004 272.021

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

Water and sewer commissions, nonmetropolitan counties, Minn. Statutes 2004 116A.25

Water services facilities of private vendors, Minn. Statutes 2004 272.02, 2004 471A.03, 2004 471A.05

Western Lake Superior Sanitary District, Minn. Statutes 2004 272.02, 2004 458D.23

Wetlands, Minn. Statutes 2004 275.295

Workers' Compensation Reinsurance Association, Minn. Statutes 2004 79.34

Fairmont, police relief association, levy reductions, Minn. Statutes 2004 69.77

Family farm corporations

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Federal land occupants, right to tax, Minn. Statutes 2004 1.042

Financial institutions, Minn. Statutes 2004 272.01

Fines, collection, Minn. Statutes 2004 276.02

First class cities

Art or craft schools, Minn. Statutes 2004 450.25

City hospitals, operating costs, Minn. Statutes 2004 447.10

Docks, piers, and wharves, bond payments, Minn. Statutes 2004 458.37

Eminent domain, harbors and ports, Minn. Statutes 2004 458.24

Land exempt from park assessments, acquisition, Minn. Statutes 2004 465.16

Levees, bond payments, Minn. Statutes 2004 458.34

Levy limits, exemption, general obligation bonds, payment, Minn. Statutes 2004 475.74

Local social services agency expenses, Minn. Statutes 2004 393.08

Museums, Minn. Statutes 2004 450.25

Playgrounds, Minn. Statutes 2004 450.31

Quarries, bond payments, Minn. Statutes 2004 458.37

Recreational facilities, Minn. Statutes 2004 450.31

Reduction or abatement, Minn. Statutes 2004 375.192

Flight property taxes, see FLIGHT PROPERTY TAXES

Flood loss aid, 2002 floods, Minn. Statutes 2004 273.1386

Floodwood area ambulance district

Certification, Minn. Statutes 2004 275.067

Notice, Minn. Statutes 2004 275.065

Forests, constitutional limitation, Minn. Const. art 10 s 2

Forfeitures, collection, Minn. Statutes 2004 276.02

Forms

Delinquent taxes, lists and notices

Affidavits of mailing, Minn. Statutes 2004 279.131

Affidavits of publication, Minn. Statutes 2004 279.13

Confessions of judgment, Minn. Statutes 2004 279.37

Designation of publishing newspapers, Minn. Statutes 2004 279.08

Real estate tax judgment book, entries, Minn. Statutes 2004 279.16

Verification, Minn. Statutes 2004 279.05, 2004 279.06

Fourth class cities

Bands, orchestras, and choruses, Minn. Statutes 2004 449.09 to 2004 449.14

General fund purposes, Minn. Statutes 2004 426.04

Interest on gifts, Minn. Statutes 2004 465.05

Musical entertainment, Minn. Statutes 2004 449.06

Parking facilities, Minn. Statutes 2004 459.14

Fraternal benefit societies, Minn. Statutes 2004 64B.24

Giants Ridge recreation area

Residential property, tax refunds, ineligibility, Minn. Statutes 2004 298.22

Golf courses, Open Space Property Tax Law, Minn. Statutes 2004 273.112

Green acres tax law, Minn. Statutes 2004 273.111

Greenhouses, Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Greenwood, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Gross property taxes

Certain increases, additional refunds, Minn. Statutes 2004 290A.04

Credits, total not to exceed, Minn. Statutes 2004 273.1393

Defined, Minn. Statutes 2004 290A.03, 2004 290A.04

Gross tax capacity

County assessors, duties, Minn. Statutes 2004 275.08

County auditors, duties, Minn. Statutes 2004 275.08

Defined, Minn. Statutes 2004 273.13

Formula, Minn. Statutes 2004 273.13

Overlapping districts, Minn. Statutes 2004 275.08

Ground lease payments, property taxes payable, Minn. Statutes 2004 290A.03

Hearings

Adoption of budget and tax levies, Minn. Statutes 2004 275.065

Assessment or equalization, Minn. Statutes 2004 270.20, 2004 270.21

Generally, Minn. Statutes 2004 275.065

Net tax capacity, Minn. Statutes 2004 127A.48, 2004 270.19 to 2004 270.24

Notice, Minn. Statutes 2004 270.19, 2004 275.065

Unmined iron ore, assessments, Minn. Statutes 2004 273.1104

When not required, Minn. Statutes 2004 275.065

Hennepin County

Budget appropriations, Minn. Statutes 2004 383B.114

Building and maintenance fund, Minn. Statutes 2004 383B.152

County operating and capital budgets, Minn. Statutes 2004 383B.112

Hennepin County library, Minn. Statutes 2004 383B.237, 2004 383B.245

Hennepin County medical building, Minn. Statutes 2004 383B.218

Minneapolis employees retirement fund, Minn. Statutes 2004 256D.21, 2004 422A.01, 2004 422A.101

Municipal building commission, Minn. Statutes 2004 383B.754

Park district, Minn. Statutes 2004 383B.73

Tax anticipation certificates, Minn. Statutes 2004 383B.117

Tax lists, certification, Minn. Statutes 2004 383B.203

Home rule charter cities

Capital notes, equipment acquisition, Minn. Statutes 2004 410.32

Charter commission expenses, Minn. Statutes 2004 410.06

Charter provisions, mill rate levy limits, Minn. Statutes 2004 275.011

General fund purposes, Minn. Statutes 2004 426.04

Musical entertainment, Minn. Statutes 2004 449.06

Tax anticipation certificates, Minn. Statutes 2004 410.325

Homeowner refunds

Applicants, information about, disclosure, Minn. Statutes 2004 270B.12

Homesteads, see Property taxes under HOMESTEADS

Hospital authorities, Minn. Statutes 2004 144.581

Hospital districts

Ambulance services, Minn. Statutes 2004 471.476

Amount, determining, Minn. Statutes 2004 447.34

Bonds, Minn. Statutes 2004 447.35

Certificates of indebtedness, payment, Minn. Statutes 2004 447.345

Certification, Minn. Statutes 2004 275.067

Detachment of territory, Minn. Statutes 2004 447.38

Exemptions, Minn. Statutes 2004 447.31

Generally, Minn. Statutes 2004 447.33, 2004 447.34

Notice, Minn. Statutes 2004 275.065

Hospitals, exemption, Minn. Const. art 10 s 1

Household income

Combined household income, Minn. Statutes 2004 290A.05

Defined, Minn. Statutes 2004 290A.03

Housing and redevelopment authorities

Certification, Minn. Statutes 2004 275.067

Exemption agreements, Minn. Statutes 2004 469.012

Exemptions, Minn. Statutes 2004 272.06

Notice, Minn. Statutes 2004 275.065

Payments in lieu of taxes, Minn. Statutes 2004 469.042

Redevelopment areas, Minn. Statutes 2004 469.033

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

Housing improvement areas

Special service districts, levy limits, exemption, Minn. Statutes 2004 428A.14

Housing projects, exemption, Minn. Statutes 2004 469.012

Housing rehabilitation

Distressed homestead reinvestment exemption, Minn. Statutes 2004 273.80

Housing with services establishments

Elderly assisted living facility property, exemption, Minn. Statutes 2004 272.02

Imposition of tax, see Taxable property under this topic

Increases

Phasing in, abatement authority, Minn. Statutes 2004 469.1813

Independent School District 625 (Saint Paul)

Desegregation levy, Minn. Statutes 2004 126C.43

Joint property tax advisory committee, Minn. Statutes 2004 383A.75

Retirees' health benefits, Minn. Statutes 2004 126C.41

Saint Paul Teachers Retirement Fund Association contributions, Minn. Statutes 2004 126C.41

Independent School District 709 (Duluth)

Desegregation levy, Minn. Statutes 2004 126C.43

Indian reservations, housing projects, exemptions, Minn. Statutes 2004 469.040

Industrial development districts, Minn. Statutes 2004 272.02, 2004 469.155

Injunctions, excess levies, Minn. Statutes 2004 275.26

Interest

Abatement authority, generally, Minn. Statutes 2004 469.1813

Collection, Minn. Statutes 2004 276.02

Defined as taxes, Minn. Statutes 2004 272.58

Delinquent taxes

Composite judgments, Minn. Statutes 2004 279.03, 2004 279.37

Confessions of judgment, Minn. Statutes 2004 279.37

Conflict of laws, Minn. Statutes 2004 279.04

Generally, Minn. Statutes 2004 279.03

Judgments, Minn. Statutes 2004 279.18

Multiple parcels, Minn. Statutes 2004 279.03

Reinvestment, Minn. Statutes 2004 280.385

Tax list, omitted parcels, Minn. Statutes 2004 281.37

Waivers, Minn. Statutes 2004 279.37

Watershed district charges and rates, Minn. Statutes 2004 444.075

Distribution, Minn. Statutes 2004 276.131

Excessive claims, Minn. Statutes 2004 289A.55

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 2004 290A.25

Judgments for defenses or objections, Minn. Statutes 2004 278.08, 2004 278.10

Refunds, Minn. Statutes 2004 289A.56

Revenues, distribution, Minn. Statutes 2004 276.11, 2004 276.111

Unpaid taxes, Minn. Statutes 2004 272.08

Intermediate School District 287 (Hennepin County)

Bond payments, Minn. Statutes 2004 136D.281

Exemptions, Minn. Statutes 2004 136D.23

Intermediate School District 916 (Northeast Metro)

Bond payments, Minn. Statutes 2004 136D.741

Exemptions, Minn. Statutes 2004 136D.74

Intermediate School District 917 (Dakota County)

Bond payments, Minn. Statutes 2004 136D.88

Exemptions, Minn. Statutes 2004 136D.83

Interpretation of law

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Airports and landing fields, exemptions, Minn. Statutes 2004 360.035

Counties, Minn. Statutes 2004 261.063

Definitions, Minn. Statutes 2004 272.03

Delinquent taxes, Minn. Statutes 2004 279.001, 2004 290B.07

Excess levies, Minn. Statutes 2004 275.15

Metropolitan Airports Commission, levy authority for bond payment, Minn. Statutes 2004 473.665

Mill rate levy limits, Minn. Statutes 2004 275.011

Payment, Minn. Statutes 2004 160.281, 2004 272.38, 2004 272.68

Railroads, operating property, reversion to railroad, Minn. Statutes 2004 272.20

Senior citizens' deferrals, delinquent taxes, Minn. Statutes 2004 290B.07

Iron Range cities

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2004 298.39

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2004 298.28

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2004 471.75

Iron Range counties

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2004 298.28

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Iron Range school districts

Certificates of indebtedness, Minn. Statutes 2004 471.75

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2004 298.39

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2004 471.75

Iron Range towns

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2004 471.75

Itasca County

Juvenile detention center, Minn. Statutes 2004 383C.42

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Job opportunity building zones, exemptions, Minn. Statutes 2004 272.02

Judgments

Appeals, Minn. Statutes 2004 279.21

Applications for, Minn. Statutes 2004 279.19

Cancellation, Minn. Statutes 2004 279.33, 2004 279.34

Certified copies, Minn. Statutes 2004 279.23

Conclusiveness, Minn. Statutes 2004 279.14

Contents, Minn. Statutes 2004 279.18

Costs and disbursements, Minn. Statutes 2004 279.18

County auditors, duties, Minn. Statutes 2004 279.34, 2004 279.37

County boards, duties, Minn. Statutes 2004 279.34, 2004 279.37

Court administrators, duties, Minn. Statutes 2004 279.16, 2004 279.20

Defenses or objections, Minn. Statutes 2004 278.05 to 2004 278.10, 2004 278.12, 2004 278.13

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2004 279.32

Generally, Minn. Statutes 2004 279.19

Lands erroneously returned as improved, reinstated taxes, Minn. Statutes 2004 283.11

Property tax statements, failure to mail, effect, Minn. Statutes 2004 276.04

Towns require certification of payment for permit applications, Minn. Statutes 2004 366.12

Vacating judgment, Minn. Statutes 2004 279.22

Docketing, county courts, Minn. Statutes 2004 487.23

Entry, Minn. Statutes 2004 279.16

Form, Minn. Statutes 2004 279.16, 2004 279.18

Interest, Minn. Statutes 2004 279.18

Judgments in rem, Minn. Statutes 2004 279.37

Lawsuits and trials, Minn. Statutes 2004 279.17

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

Regularity and validity, Minn. Statutes 2004 279.091, 2004 279.16

Satisfaction, Minn. Statutes 2004 279.37

Tax liens, Minn. Statutes 2004 272.43

Vacating, Minn. Statutes 2004 279.22, 2004 279.25

Void assessments or levies, Minn. Statutes 2004 283.05

Voiding, Minn. Statutes 2004 279.14, 2004 279.34

Jurisdiction

Delinquent taxes, defects, Minn. Statutes 2004 279.14

Small Claims Division, Minn. Statutes 2004 271.21

Tax Court, generally, Minn. Statutes 2004 271.01

Kittson County, flood loss aid, Minn. Statutes 2004 273.1383

Koochiching County

Juvenile detention center, Minn. Statutes 2004 383C.42

Voyageurs National Park, reimbursement for lost taxes, Minn. Statutes 2004 84B.07, 2004 84B.09

Lake conservation districts, Minn. Statutes 2004 103B.691

Lake County

East Lake County medical clinic district, Minn. Statutes 2004 275.065, 2004 275.066, 2004 275.067

Juvenile detention center, Minn. Statutes 2004 383C.42

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Lake improvement districts

Financing, Minn. Statutes 2004 103B.555

Levies for, tax notices, contents, Minn. Statutes 2004 275.065, 2004 276.04

Operating costs, Minn. Statutes 2004 275.70

State aid for lake improvements, Minn. Statutes 2004 103F.805

Water surface use ordinance, Minn. Statutes 2004 86B.205

Lands erroneously returned as improved

Tax-forfeited land sales, Minn. Statutes 2004 283.09, 2004 283.11

Lawsuits

Attorney general, duties, Minn. Statutes 2004 272.58

Collection, Minn. Statutes 2004 272.30, 2004 272.58

Excess levies, Minn. Statutes 2004 275.26

Judgments, Minn. Statutes 2004 279.17

Occupants or tenants, payments by, recovery, Minn. Statutes 2004 272.45

Revenue distribution, interest due, Minn. Statutes 2004 276.11, 2004 276.111

Venue, Minn. Statutes 2004 289A.63

Levies, generally

Additional levies, see same under this topic

Census requirements, Minn. Statutes 2004 275.14, 2004 275.62

Certification requirements, Minn. Statutes 2004 275.065, 2004 275.07

County auditors, duties, Minn. Statutes 2004 275.065

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

Excess levies, see same under this topic

Final levies, adoption requirements, Minn. Statutes 2004 275.065

Limits, see Levy limits under this topic

Mill rate levy limits, Minn. Statutes 2004 275.011

Omissions and errors, correction

Excess levies, Minn. Statutes 2004 275.065

Generally, Minn. Statutes 2004 275.075

Special levies, Minn. Statutes 2004 275.70

Township levies, recording errors by county auditors, Minn. Statutes 2004 275.077

Overlapping jurisdictions, procedures, Minn. Statutes 2004 275.065

Presumptions, legality, Minn. Statutes 2004 272.06

Public hearings, Minn. Statutes 2004 275.065

Reductions, Minn. Statutes 2004 275.07

Special laws, Minn. Statutes 2004 275.011, 2004 275.092

Specific amounts, Minn. Statutes 2004 275.01

State levy for bonded debt, Minn. Statutes 2004 275.02

Taxing authorities, duties, Minn. Statutes 2004 275.065

Levy limits

Adjusted levy limit base, calculation, Minn. Statutes 2004 275.71, 2004 275.74

Adjustments, Minn. Statutes 2004 275.71, 2004 275.72

Base, calculation, Minn. Statutes 2004 275.71, 2004 275.74

Definitions, Minn. Statutes 2004 275.70

Determination by Revenue Department, Minn. Statutes 2004 275.74

Excess levies, see same under this topic

Generally, Minn. Statutes 2004 275.70 to 2004 275.74

Local governmental units, base calculation, Minn. Statutes 2004 275.71, 2004 275.74

Mill rate levy limits, Minn. Statutes 2004 275.011

School districts, community education, Minn. Statutes 2004 124D.20

Specific taxing authorities, see specific entries under this topic

Limited equity cooperatives (apartments), Minn. Statutes 2004 273.11

Local governments

Additional levies, approval by referendum, Minn. Statutes 2004 275.73

Armories, Minn. Statutes 2004 193.145

Certification, Minn. Statutes 2004 275.067

Claims related to, immunity, Minn. Statutes 2004 466.03

Cooperation and combination plans, effect on tax rates, Minn. Statutes 2004 465.82

Dam safety loan payments, Minn. Statutes 2004 103G.511

Levy limits, Minn. Statutes 2004 275.71, 2004 275.72, 2004 275.74, 2004 471.61

Levy limits, exemption, local government aid reduction offset, Minn. Statutes 2004 275.75

Library construction, Minn. Statutes 2004 134.41

Library services, Minn. Statutes 2004 134.07

Notice, Minn. Statutes 2004 275.065

Park districts, Minn. Statutes 2004 398.16

Proposed levies, reports about, Minn. Statutes 2004 275.74

Public libraries, Minn. Statutes 2004 134.12

Rates, maximum, exceeding, Minn. Statutes 2004 273.1102

Reduction or abatement by county boards, Minn. Statutes 2004 375.192

Special levies, natural disasters, Minn. Statutes 2004 275.74

Tax sharing agreements, major new airport development area, Minn. Statutes 2004 473.64

Tort judgments, payment, Minn. Statutes 2004 466.09

Waste disposal systems, construction, Minn. Statutes 2004 115.46, 2004 115.50

Water pollution control revolving fund grants, assistance guidelines based on, Minn. Statutes 2004 446A.072

Western Lake Superior Sanitary District payments, Minn. Statutes 2004 458D.11

Local water management, Minn. Statutes 2004 103B.325

Manufactured homes, see Property taxes under MANUFACTURED HOMES

Market value, see MARKET VALUE

Marshall County, flood loss aid, Minn. Statutes 2004 273.1383

Martin County

Electric utility peaking facility, exemption, Minn. Statutes 2004 272.02

Metropolitan agricultural preserves

Computation of tax, Minn. Statutes 2004 473H.10

Deferred assessments, payment, Minn. Statutes 2004 473H.18

Deferred taxes, Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2004 273.1392, 2004 273.1393

State reimbursement, Minn. Statutes 2004 473H.10

Tax increment financing, original net tax capacity, certification, Minn. Statutes 2004 469.176, 2004 469.177

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2004 473H.18

Valuation of property, nonagricultural factors not considered, Minn. Statutes 2004 473H.10

Metropolitan Airports Commission

Additional taxes, Minn. Statutes 2004 473.667

Amount, Minn. Statutes 2004 473.661

Assessment, Minn. Statutes 2004 473.661

Bonds (public debt), Minn. Statutes 2004 473.665

Certification, Minn. Statutes 2004 275.065, 2004 275.067

City airports, conversion to metropolitan airports system, payments, Minn. Statutes 2004 473.621

Collection, Minn. Statutes 2004 473.661

Debt service fund deficiencies, Minn. Statutes 2004 473.667

Emergency management, local organization, Minn. Statutes 2004 12.26

Exemption, Minn. Statutes 2004 473.608

General obligation revenue bonds, Minn. Statutes 2004 473.667

Generally, Minn. Statutes 2004 275.065

Levy limits, Minn. Statutes 2004 473.661, 2004 473.671

Metropolitan area levy, Minn. Statutes 2004 473.672

Metropolitan area cities

Comprehensive municipal plans, costs, Minn. Statutes 2004 473.87

Rates, Minn. Statutes 2004 473F.08

Metropolitan area counties

Comprehensive municipal plans, costs, Minn. Statutes 2004 473.87

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2004 473.811

Metropolitan area school districts

Capital improvement programs, Minn. Statutes 2004 473.87

Metropolitan area towns

Comprehensive municipal plans, costs, Minn. Statutes 2004 473.87

Rates, Minn. Statutes 2004 473F.08

Metropolitan area

Equalization studies by Metropolitan Council, Minn. Statutes 2004 473.244

Wheelage taxes, effect on, Minn. Statutes 2004 163.051

Metropolitan Council

Ad valorem levies, Minn. Statutes 2004 473.13

Additional levies, Minn. Statutes 2004 275.065

Apportionment, Minn. Statutes 2004 270.12

Bonds, repayment, Minn. Statutes 2004 473.39, 2004 473.436, 2004 473.446

Certificates of indebtedness, repayment, Minn. Statutes 2004 473.39, 2004 473.436, 2004 473.446

Certification, Minn. Statutes 2004 275.065, 2004 275.067, 2004 473.167, 2004 473.249

Excess levies, Minn. Statutes 2004 275.065

Exemptions, Minn. Statutes 2004 473.448, 2004 473.545

Generally, Minn. Statutes 2004 275.065, 2004 473.249

Hearings, Minn. Statutes 2004 275.065

Highway right-of-way acquisition loan fund, Minn. Statutes 2004 473.167

Housing and redevelopment projects, funds for, Minn. Statutes 2004 473.201, 2004 473.249

Housing bond credit enhancement program bonds, debt reserve, Minn. Statutes 2004 473.197

Levy limits, Minn. Statutes 2004 473.249, 2004 473.446

Livable communities demonstration account, funds for, Minn. Statutes 2004 473.253

Loans, repayment, Minn. Statutes 2004 473.436, 2004 473.446

Local housing incentives account, funds for, Minn. Statutes 2004 473.254

Metropolitan livable communities tax base revitalization account, funds for, Minn. Statutes 2004 473.252

Notice, Minn. Statutes 2004 275.065

Public safety radio communication system, bond payments, Minn. Statutes 2004 403.32

Refunds, outstanding obligations of former transit agencies, Minn. Statutes 2004 473.39, 2004 473.446

Regional recreational open space system, Minn. Statutes 2004 473.325, 2004 473.341

Short-term debt, payment, Minn. Statutes 2004 473.132

Tax base revitalization account, funds for, Minn. Statutes 2004 473.252

Tax rates and dollar amounts, review by metropolitan government commission, Minn. Statutes 2004 473.246

Total market valuation, defined, Minn. Statutes 2004 473.249, 2004 473.252, 2004 473.253

Transit capital improvement program bonds, Minn. Statutes 2004 473.39

Transit tax levies, Minn. Statutes 2004 473.446, 2004 473.4461

Wastewater treatment, Minn. Statutes 2004 473.541, 2004 473.547

Metropolitan Mosquito Control Commission

Certification, Minn. Statutes 2004 275.065, 2004 275.067, 2004 473.711

Generally, Minn. Statutes 2004 275.065, 2004 473.711

Levies, apportionment, Minn. Statutes 2004 270.12

Metropolitan Sports Facilities Commission

Exemption, Minn. Statutes 2004 473.556

Mill rate levy limits, Minn. Statutes 2004 275.011

Mineral lands

Liens, Minn. Statutes 2004 272.31

Severed mineral interests, see same under this topic

Minneapolis-Saint Paul International Airport, Minn. Statutes 2004 473.626, 2004 473.627

Minneapolis

Emergency management, local organization, limitation, Minn. Statutes 2004 12.26

Employees transferred to county, retirement benefits, Minn. Statutes 2004 256D.21

Firefighters relief association, levy reductions, Minn. Statutes 2004 69.77

Minneapolis employees retirement fund, employer contributions, Minn. Statutes 2004 422A.101

Minneapolis Firefighters Relief Association, special fund deficits, Minn. Statutes 2004 423C.06

Minneapolis Police Relief Association, Minn. Statutes 2004 423B.06

Minneapolis Teachers Retirement Fund Association, contributions, Minn. Statutes 2004 354A.12

Notice, Minn. Statutes 2004 275.065

Police relief association, levy reductions, Minn. Statutes 2004 69.77

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

Minnesota travel information center and safety rest area

Payments to South Dakota, Minn. Statutes 2004 160.281

Minnesota Zoological Garden, bonds, Minn. Statutes 2004 85A.05

Minnetonka Beach, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Minnetonka, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Minnetrista, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Morrison County Rural Development Financing Authority

Certification, Minn. Statutes 2004 275.067

Notice, Minn. Statutes 2004 275.065

Mound, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Mower County

Electric utility peaking facility, exemption, Minn. Statutes 2004 272.02

Municipal gas agencies, Minn. Statutes 2004 453A.04

Municipal power agencies, Minn. Statutes 2004 453.54

Natural disasters or emergencies, damage caused by

Levies for, Minn. Statutes 2004 275.065, 2004 275.74

Property tax relief, Minn. Statutes 2004 273.123, 2004 273.1392, 2004 273.1393, 2004 276.04

Net property taxes

Calculation, credits, order of priority, Minn. Statutes 2004 273.1393

County treasurer, duties, Minn. Statutes 2004 290A.03

Exclusions, Minn. Statutes 2004 290A.03

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2004 273.123

Net tax capacity

Appeals, Minn. Statutes 2004 270.22, 2004 270.23, 2004 272.161

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

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

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

Definitions, Minn. Statutes 2004 273.13, 2004 276A.01, 2004 469.174, 2004 473F.02

Determination, Minn. Statutes 2004 270.26, 2004 272.16 to 2004 272.162

Hearings, see same under this topic

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

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2004 273.124

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

Multiple dwellings owned by charitable corporations or cooperative associations, Minn. Statutes 2004 273.124

Powerline credit, effect, Minn. Statutes 2004 273.425

Redevelopment projects, Minn. Statutes 2004 469.042

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

School districts, see same under this topic

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Nongame wildlife checkoff, Minn. Statutes 2004 290.431

Normal school operating funds

Tax levy proceeds defined as, Minn. Statutes 2004 354.05

Norman County, flood loss aid, Minn. Statutes 2004 273.1383

Notices about, see Tax notices under this topic

Nurseries

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Nursing homes, treatment

Medical assistance rate determination, Minn. Statutes 2004 256B.431

Oil and gas lands

Ownership separate from surface lands, Minn. Statutes 2004 272.04

Open Space Property Tax Law

Generally, Minn. Statutes 2004 273.112

Qualifying property, Minn. Statutes 2004 469.176, 2004 469.177

Orders

Ad valorem taxes, errors, correction, Minn. Statutes 2004 270.07

Appeals, Minn. Statutes 2004 270.07

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

Signatures, Minn. Statutes 2004 270.10

Writing, Minn. Statutes 2004 270.10

Orono, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Overpayment of refunds

Interest, Minn. Statutes 2004 278.08

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

Overpayment of taxes

Application of law, exception, Minn. Statutes 2004 276.19

Date of occurrence, Minn. Statutes 2004 278.08

Interest judgments, Minn. Statutes 2004 278.08, 2004 278.10

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Notice, Minn. Statutes 2004 276.19

Refunds, Minn. Statutes 2004 278.08, 2004 278.12, 2004 278.14

Park districts

Certification, Minn. Statutes 2004 275.067

Notice, Minn. Statutes 2004 275.065

Park Rapids, wastewater treatment facility

Exemption, Minn. Statutes 2004 272.02

Park trailers, Minn. Statutes 2004 168.012, 2004 290A.03

Payment

Abstracts, Minn. Statutes 2004 276.09

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Appeals, Minn. Statutes 2004 271.09

Apportionment, Minn. Statutes 2004 279.37

Before judgment, Minn. Statutes 2004 279.25

Before tax-forfeited land sales, Minn. Statutes 2004 272.68, 2004 283.01

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

Conflict of laws, Minn. Statutes 2004 279.04

Congressional medal of honor recipients, payment by state, Minn. Statutes 2004 273.118

Credit card transactions, Minn. Statutes 2004 276.02

Credits, see same under this topic

Default, Minn. Statutes 2004 279.37

Defined as lawful purpose, Minn. Statutes 2004 349.12

Defined as receipts (revenues), Minn. Statutes 2004 276.09

Delinquent taxes

Before judgment, Minn. Statutes 2004 278.06

Conveyances, Minn. Statutes 2004 272.12, 2004 272.14

Inverse order, Minn. Statutes 2004 280.39

Method of payment, Minn. Statutes 2004 279.025, 2004 279.37

Real estate tax judgment sale redemption, see Payments under REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Senior citizens' property tax deferral program, payment by state, Minn. Statutes 2004 290B.04, 2004 290B.07, 2004 290B.09

Towns, payment certification required for permit applications, Minn. Statutes 2004 366.125

Dishonored checks, charges, Minn. Statutes 2004 276.02

Divided parcels, requirement for conveyance, Minn. Statutes 2004 272.121

Down payment, Minn. Statutes 2004 279.37

Due date, Minn. Statutes 2004 279.01

Economic development property subject to tax abatement, Minn. Statutes 2004 469.1815

Eminent domain proceedings, Minn. Statutes 2004 117.135

Enterprise zones, ineligible businesses, recapture of reductions, Minn. Statutes 2004 469.171

Extended due dates, Minn. Statutes 2004 279.01

Failure to pay, penalties, Minn. Statutes 2004 289A.60, 2004 289A.63

Forms of payment, Minn. Statutes 2004 276.02

Housing and redevelopment authorities, payments in lieu of taxes, Minn. Statutes 2004 272.68

Installment payments, Minn. Statutes 2004 279.01, 2004 279.37

Lienholders, payments by, additional lien, Minn. Statutes 2004 272.44

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2004 160.281

Mortgagees, payments by, notice, Minn. Statutes 2004 272.435

Occupants or tenants, payments by, Minn. Statutes 2004 272.45

Orders, Minn. Statutes 2004 276.08

Overpayment of taxes, see same under this topic

Partial payments, affidavits, Minn. Statutes 2004 279.01

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

Property taxes payable, Minn. Statutes 2004 290A.03

Real property acquired by state or local governments, interpretation of law, Minn. Statutes 2004 272.68

Receipts (documents), Minn. Statutes 2004 276.05, 2004 276.07, 2004 276.11

Receipts (revenues), see Revenues under this topic

Relief, see Property tax relief under this topic

Removal of structures, timber, or minerals, Minn. Statutes 2004 272.38 to 2004 272.40

State lands, canceled sales, Minn. Statutes 2004 92.72

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

Taxes paid by mistake on railroad lands, refunds, Minn. Statutes 2004 283.07

Taxes paid twice, refunds, Minn. Statutes 2004 283.06

Timely payments, mailing requirements, Minn. Statutes 2004 276.017

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

Undivided interest in property, Minn. Statutes 2004 276.07

Vendors of conveyances, payments by, notice, Minn. Statutes 2004 272.435

Penalties (monetary)

Abatement, Minn. Statutes 2004 279.01

Abatement authority, generally, Minn. Statutes 2004 469.1813

Accrual, Minn. Statutes 2004 279.01

Aggregate statements, Minn. Statutes 2004 279.01

Application of law, Minn. Statutes 2004 279.04

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

Civil penalties additional to criminal penalties, Minn. Statutes 2004 289A.60

Collection, generally, Minn. Statutes 2004 276.02, 2004 289A.60

Conflict of laws, Minn. Statutes 2004 279.01

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2004 273.124

County treasurers, powers, Minn. Statutes 2004 279.01

Defined as taxes, Minn. Statutes 2004 272.58

Delinquent taxes

Generally, Minn. Statutes 2004 279.01, 2004 279.02

Reinvestment, Minn. Statutes 2004 280.385

Towns, special assessments, Minn. Statutes 2004 365.181

Watershed district charges and rates, Minn. Statutes 2004 444.075

Distribution, Minn. Statutes 2004 276.131

Generally, Minn. Statutes 2004 289A.60

Homestead benefits improperly allowed, Minn. Statutes 2004 273.124, 2004 290A.25

Interest, judgments for defenses or objections, Minn. Statutes 2004 278.08, 2004 278.10

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2004 273.124

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2004 273.124

Rate, Minn. Statutes 2004 279.01

Senior citizens' property tax deferral program violations, Minn. Statutes 2004 290B.04

Tax statements, liability for omitted penalties, Minn. Statutes 2004 279.02

People mover, exemption, Minn. Statutes 2004 272.02, 2004 469.127

Personal property taxes, see PERSONAL PROPERTY TAXES

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

Policy of state

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Delinquent taxes, Minn. Statutes 2004 279.001

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Severed mineral interests, Minn. Statutes 2004 272.039

Polk County, flood loss aid, Minn. Statutes 2004 273.1383

Port authorities, Minn. Statutes 2004 275.065, 2004 275.067

Power line credit

Generally, Minn. Statutes 2004 273.42, 2004 273.425

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Revenues, apportionment, Minn. Statutes 2004 127A.34, 2004 127A.45

Tax assessments abstracts, Minn. Statutes 2004 270.11

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

Power plants

Market value, sliding scale exclusion, Minn. Statutes 2004 272.0211

Presumptions

Assessments and levies, legality, Minn. Statutes 2004 272.06

Judgments, regularity and validity, Minn. Statutes 2004 279.16

Prima facie evidence

Assessors' findings, correctness, Minn. Statutes 2004 270.22

Judgments, regularity and validity, Minn. Statutes 2004 279.16

Tax lists, Minn. Statutes 2004 279.19

Proceeds, see Revenues under this topic

Property tax reform account, Minn. Statutes 2004 16A.152, 2004 273.13

Property Tax Refund Act, definitions, Minn. Statutes 2004 290A.03 to 2004 290A.05

Property tax relief

Aids and credits, generally, Minn. Statutes 2004 273.1392, 2004 276.04

Local government aid, generally, Minn. Statutes 2004 477A.011 to 2004 477A.03

Natural disasters or emergencies, see Natural disasters or emergencies, damage caused by under this topic

Taconite and iron ore areas, see Taconite homestead credit under this topic

Tax credits, see Credits under this topic

Property tax statements

Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2004 17.117

Charitable corporations, separate statements, Minn. Statutes 2004 273.124

Conservation tax credit, Minn. Statutes 2004 273.119

Contamination taxes, Minn. Statutes 2004 270.96

Contents, Minn. Statutes 2004 276.04, 2004 290A.14

Cooperative associations, separate statements, Minn. Statutes 2004 273.124

Copies, Minn. Statutes 2004 272.435, 2004 290A.14, 2004 290B.04

County budget hearings, notice included, Minn. Statutes 2004 276.04

County treasurers, duties, Minn. Statutes 2004 276.04, 2004 276.06, 2004 290A.10, 2004 290A.14

Deductions, refunds, homestead classification, Minn. Statutes 2004 290A.03

Delinquent taxes, Minn. Statutes 2004 279.02, 2004 290A.10, 2004 290A.14

Dollar amounts, adjustments, Minn. Statutes 2004 276.04

Economic development tax abatements, proposed and final statements, Minn. Statutes 2004 375.194

Farm workers, restricted drivers' licenses, application requirements, Minn. Statutes 2004 171.041

Form, Minn. Statutes 2004 276.04, 2004 290A.14

Homestead benefits improperly allowed, separate listing, Minn. Statutes 2004 273.124

Leasehold cooperative tenants, refunds, Minn. Statutes 2004 290A.091

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

Mailing and printing, Minn. Statutes 2004 276.04

Refund claims, filing, Minn. Statutes 2004 290A.10

Senior citizens' property tax deferral program, Minn. Statutes 2004 290A.14, 2004 290B.07

Year of tax, designation, Minn. Statutes 2004 275.28

Property taxes payable

Combined household income, Minn. Statutes 2004 290A.05

Due date, determination of year, Minn. Statutes 2004 290A.03

Exclusions, Minn. Statutes 2004 290A.03

Generally, Minn. Statutes 2004 290A.03

Refunds, see same under this topic

Public Employees Retirement Association

Employer contributions, increases, special levies, Minn. Statutes 2004 275.70

Public libraries

Services, Minn. Statutes 2004 134.07

Statutory cities, Minn. Statutes 2004 412.251

Using, Minn. Statutes 2004 134.12

Public purposes, tax levy, Minn. Const. art 10 s 1

Public utilities, statutory cities, Minn. Statutes 2004 412.251

Pump hoists, application of law, Minn. Statutes 2004 168.012

Railroad companies

Counties, authority, Minn. Statutes 2004 375.18

Fire prevention, Minn. Statutes 2004 219.761

Firefighting costs, Minn. Statutes 2004 219.761

Foreign railroads, leases or purchases, Minn. Statutes 2004 222.06

Land stock, Minn. Statutes 2004 272.22, 2004 272.23

Lands, Minn. Statutes 2004 272.20, 2004 272.21

Operating property reverting to railroad, tax liens, assessments, interpretation of law, Minn. Statutes 2004 272.20

Taxability in litigation, Minn. Statutes 2004 272.23

Taxes paid by mistake on railroad lands, refunds, Minn. Statutes 2004 283.07

Ramsey County

Aldrich Arena, Minn. Statutes 2004 383A.03

Appropriations, reduction, Minn. Statutes 2004 383A.47

Assessments, Minn. Statutes 2004 273.052, 2004 383A.05, 2004 383A.07

Correctional facilities, Minn. Statutes 2004 383A.03

County assessor, duties, Minn. Statutes 2004 273.052, 2004 383A.33

County hospitals, Minn. Statutes 2004 383A.03

Elections offices merger, Saint Paul and Ramsey County, Minn. Statutes 2004 383A.62

Generally, Minn. Statutes 2004 383A.03

Golf courses, purchase or construction, Minn. Statutes 2004 383A.03

Hearings, Minn. Statutes 2004 275.065

Ice arenas, Minn. Statutes 2004 383A.03

Joint property tax advisory committee, creation, duties, Minn. Statutes 2004 383A.75

Manitou Ridge Golf Course, Minn. Statutes 2004 383A.03

Medical facility water system, financing for, Minn. Statutes 2004 383A.411

Parks and park land, Minn. Statutes 2004 383A.03

Saint Paul-Ramsey Medical Center, bond issues, Minn. Statutes 2004 383A.03

Rates

Adjustments, Minn. Statutes 2004 273.1102, 2004 275.08

Calculation, Minn. Statutes 2004 270.14, 2004 275.28

Class rates, Minn. Statutes 2004 273.13

Determination by State Board of Equalization, Minn. Statutes 2004 275.01

Filing to receive notice, Minn. Statutes 2004 276.041

Local rates

Adjustments, Minn. Statutes 2004 273.1102, 2004 275.08

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Comparison, in tax notices, Minn. Statutes 2004 275.065

Computation and certification, Minn. Statutes 2004 275.08

Definitions, Minn. Statutes 2004 275.065, 2004 276A.01, 2004 473F.02

Disparity reduction aids, effect on, Minn. Statutes 2004 275.08

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Reassessments of homestead property after natural disasters or emergencies, Minn. Statutes 2004 273.123

State general tax, exclusion, Minn. Statutes 2004 275.025

State levy for bonded debt, exclusion, Minn. Statutes 2004 275.02

Statement of apportionment, Minn. Statutes 2004 276.06

Tax increment financing districts, distributions to school districts, Minn. Statutes 2004 469.177

Tax lists, Minn. Statutes 2004 275.28

Omitted, undervalued or erroneously classified property, Minn. Statutes 2004 273.02, 2004 273.03

Power lines property, Minn. Statutes 2004 273.42, 2004 273.425

Publication, Minn. Statutes 2004 276.015, 2004 276.04

Railroad companies, Minn. Statutes 2004 272.23

Referendum tax rate, Minn. Statutes 2004 275.08

Schedules and tables, Minn. Statutes 2004 290A.04

State levy for bonded debt, certification by state auditor, Minn. Statutes 2004 275.02

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

Natural disasters or emergencies, damage caused by, Minn. Statutes 2004 273.123

Requirements, Minn. Statutes 2004 270.16, 2004 270.17

Right of reassessment, Minn. Statutes 2004 272.10

Special assessors, duties, Minn. Statutes 2004 270.11, 2004 270.16, 2004 270.17

Void assessments, Minn. Statutes 2004 283.05

Receipts (documents)

Contents, Minn. Statutes 2004 276.05

County treasurer, duties, Minn. Statutes 2004 276.05

Duplicates, filing, Minn. Statutes 2004 276.05

Revenue distribution to taxing districts, Minn. Statutes 2004 276.11

Undivided interests, Minn. Statutes 2004 276.07

Receipts (revenues), see Revenues under this topic

Reciprocity, collection, Minn. Statutes 2004 272.58

Records and record keeping

Counties using unit card ledger system, Minn. Statutes 2004 273.03

Payment before judgment, Minn. Statutes 2004 279.25

Real estate tax judgment books, see under COURT ADMINISTRATORS

School boards, access to data, Minn. Statutes 2004 123B.09

Recreational facilities and programs (public)

Cities, Minn. Statutes 2004 272.02, 2004 471.191

Counties, Minn. Statutes 2004 471.15

Red Lake Game Preserve

Bond payments, Minn. Statutes 2004 84A.11

Cancellation, Minn. Statutes 2004 84.361, 2004 282.223

Revenues, depositing, Minn. Statutes 2004 84A.53

Reductions, Revenue Department, Minn. Statutes 2004 270.10

Redwood Falls Port Authority Commission, Minn. Statutes 2004 469.0722

Referendum

Ballot question, Minn. Statutes 2004 275.60

Special levies, Minn. Statutes 2004 275.70

Refund claims, see Refunds under this topic

Refund returns

Amended returns, attached to amended state income tax return, Minn. Statutes 2004 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2004 290.91

Disposition, Minn. Statutes 2004 290.91

Due date, Minn. Statutes 2004 289A.38

False or fraudulent returns, Minn. Statutes 2004 289A.63

Nongame wildlife checkoffs, Minn. Statutes 2004 290.431

State elections campaign fund checkoff, Minn. Statutes 2004 10A.31

Refundable tax credits, Minn. Statutes 2004 13.46, 2004 270B.14

Refunds

Additional funding, governor's recommendations, Minn. Statutes 2004 273.13

Additional refunds, certain increases, Minn. Statutes 2004 290A.04

Agricultural homesteads, Minn. Statutes 2004 273.124

Allowable refunds, Minn. Statutes 2004 290A.04

Amount, property tax statements, Minn. Statutes 2004 276.04

Application of law, Minn. Statutes 2004 276.19, 2004 289A.01

Applied against outstanding delinquent tax liabilities, Minn. Statutes 2004 290A.15

Appropriations for, Minn. Statutes 2004 290A.23

Armed forces members, time, extension, Minn. Statutes 2004 289A.39

Assignments, Minn. Statutes 2004 290A.11

Certificates in lieu of refund, Minn. Statutes 2004 278.12

Checkoffs (donations), Minn. Statutes 2004 10A.31, 2004 290.431

Claimants (refunds), see same under this topic

Combined renter and homeowner refund, Minn. Statutes 2004 290A.04

Contamination taxes, subtraction from, Minn. Statutes 2004 270.95

Deductions for, tax notices, Minn. Statutes 2004 275.065

Definitions, Minn. Statutes 2004 13.46, 2004 270A.03, 2004 290A.03, 2004 290A.04

Delinquent taxes, erroneous payments, Minn. Statutes 2004 272.12

Denial, administrative review, Minn. Statutes 2004 289A.65

Disclosure, Minn. Statutes 2004 270B.14

Distribution, Minn. Statutes 2004 276.19

Dollar amounts, rounding off, Minn. Statutes 2004 290A.27

Eligibility, proof, Minn. Statutes 2004 290A.09

Excessive claims, interest and penalties, Minn. Statutes 2004 289A.55, 2004 289A.60

Filing, Minn. Statutes 2004 289A.18, 2004 289A.40, 2004 289A.60

Forms, Minn. Statutes 2004 290A.04, 2004 290A.20, 2004 290A.27

Fraudulent claims, monetary penalties, Minn. Statutes 2004 289A.60

Generally, Minn. Statutes 2004 290A.04

Giants Ridge recreation area, residential property, ineligibility, Minn. Statutes 2004 298.22

Homeowner refunds, information about applicants, disclosure, Minn. Statutes 2004 270B.12

Homeowners, Minn. Statutes 2004 290A.04

Homestead benefits, see under HOMESTEADS

Income, inclusions and exclusions, Minn. Statutes 2004 290.067, 2004 290A.03

Ineligible refunds, Minn. Statutes 2004 290A.04

Inflation adjustments, Minn. Statutes 2004 290A.04

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15

Instructions, senior deferral program, Minn. Statutes 2004 290B.10

Interest, Minn. Statutes 2004 289A.56

Iron ore not found, Minn. Statutes 2004 273.02

Joint claims, spouses, Minn. Statutes 2004 290A.08

Joint tenants, Minn. Statutes 2004 290A.03

Lands erroneously returned as improved, Minn. Statutes 2004 283.09

Leasehold cooperative tenants, Minn. Statutes 2004 290A.091

Manner of payment, Minn. Statutes 2004 290A.07

Maximum amount, Minn. Statutes 2004 290A.04, 2004 290A.08

MFIP, property and income limitations, exclusions, Minn. Statutes 2004 256J.20

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Net tax capacity, reduction, Minn. Statutes 2004 270.24

Offset to senior citizens' deferrals, Minn. Statutes 2004 290B.04, 2004 290B.06

Overpayment, Minn. Statutes 2004 278.08, 2004 278.12

Prohibited claims, Minn. Statutes 2004 290A.13

Proof of taxes paid, Minn. Statutes 2004 290A.04, 2004 290A.10

Property Tax Refund Act, Minn. Statutes 2004 290A.01 to 2004 290A.25

Property tax relief, see same under this topic

Property tax statements, see same under this topic

Reassessments of homestead property after natural disasters or emergencies, effect, Minn. Statutes 2004 273.123

Renters, Minn. Statutes 2004 290A.04

Renters credit, Minn. Statutes 2004 270B.12, 2004 289A.56

Revenue Department, duties, Minn. Statutes 2004 270.10, 2004 290A.04

Right to receive, not personal to claimant, Minn. Statutes 2004 290A.18

Rulemaking, Minn. Statutes 2004 290A.20

Schedules and tables, Minn. Statutes 2004 290A.04

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Statutes of limitations, Minn. Statutes 2004 276.19, 2004 283.10

Tax-forfeited land sales, Minn. Statutes 2004 283.10

Taxes paid by mistake on railroad lands, Minn. Statutes 2004 283.07

Taxes paid twice, Minn. Statutes 2004 283.06

Tenants in common, Minn. Statutes 2004 290A.03

Time of payment, Minn. Statutes 2004 290A.07

Uncashed lapsed warrants or checks, reissuance, Minn. Statutes 2004 270.07

Unclaimed refunds, notice, Minn. Statutes 2004 276.19

Void taxes paid by mortgagee, Minn. Statutes 2004 283.05

Warrants, lapse of credit, Minn. Statutes 2004 290A.18

Regional development commissions

Certification, Minn. Statutes 2004 275.067

Generally, Minn. Statutes 2004 462.396, 2004 462.397

Limitations, Minn. Statutes 2004 462.396

Notice, Minn. Statutes 2004 275.065

Regional library systems

Claims related to, immunity, Minn. Statutes 2004 466.03

County support, Minn. Statutes 2004 134.342

Grants, Minn. Statutes 2004 134.34

Tort judgments, payment, Minn. Statutes 2004 466.09

Regional public library districts

Certification, Minn. Statutes 2004 275.065, 2004 275.067

Generally, Minn. Statutes 2004 134.201, 2004 275.065

Regional railroad authorities

Certification, Minn. Statutes 2004 275.067

Exemption, Minn. Statutes 2004 398A.05

Notice, Minn. Statutes 2004 275.065

Referendum, Minn. Statutes 2004 398A.04

Regional recreational open space system, metropolitan area

Bond payments, Minn. Statutes 2004 473.325

Tax equivalent payments, Minn. Statutes 2004 473.341

Regional sanitary sewer districts

Certification, Minn. Statutes 2004 275.067

Generally, Minn. Statutes 2004 115.61

Notice, Minn. Statutes 2004 275.065

Regional transit board

Certification, Minn. Statutes 2004 275.067

Notice, Minn. Statutes 2004 275.065

Registered land, Minn. Statutes 2004 508.53, 2004 508A.53

Reimbursement by state

Natural disasters or emergencies, Minn. Statutes 2004 273.123

Relief, see Property tax relief under this topic

Rent constituting property taxes

Adult foster care residents, gross rent, Minn. Statutes 2004 290A.03

Allowable refunds, Minn. Statutes 2004 290A.04

Certificates of rent paid, Minn. Statutes 2004 289A.60, 2004 290A.19

Combined household income, Minn. Statutes 2004 290A.05

Definitions, Property Tax Refund Act, Minn. Statutes 2004 290A.03

Intermediate care facility residents, gross rent, Minn. Statutes 2004 290A.03

Joint claims, spouses, Minn. Statutes 2004 290A.08

Nursing home residents, gross rent, Minn. Statutes 2004 290A.03

Part-year residents, Minn. Statutes 2004 290A.03

Rate, Minn. Statutes 2004 290A.03

Renters credit

Applicants, verification of Social Security numbers, Minn. Statutes 2004 290A.25

Appropriations for, Minn. Statutes 2004 290A.23

Certificates of rent paid, Minn. Statutes 2004 289A.60, 2004 290A.19

Filing, due dates, Minn. Statutes 2004 289A.18

MFIP, property and income limitations, exclusions, Minn. Statutes 2004 256J.20

Refunds, Minn. Statutes 2004 10A.31, 2004 270B.12, 2004 289A.56, 2004 289A.60

Rent constituting property taxes, see same under this topic

Revenue Department, duties, Minn. Statutes 2004 290A.25

Schedules and tables, Minn. Statutes 2004 290A.04

Reports about

Local governments, annual reports, Minn. Statutes 2004 275.62

Revenue Department, duties, Minn. Statutes 2004 270.06

Tax incidence biennial reports, Minn. Statutes 2004 270.0682

Taxable property, Minn. Statutes 2004 270.06

Resettlement projects

Payments in lieu of property taxes, Minn. Statutes 2004 471.49 to 2004 471.55

Residential rental property

Certificates of rent paid, Minn. Statutes 2004 289A.60, 2004 290A.19

Powerline credit, Minn. Statutes 2004 273.42

Recovery of taxes paid by tenant, Minn. Statutes 2004 272.45

Rent constituting property taxes, see same under this topic

Total scheduled rent, Property Tax Refund Act, Minn. Statutes 2004 290A.03

Resorts

Delinquent taxes, monetary penalties, Minn. Statutes 2004 279.01, 2004 279.37

Powerline credit, Minn. Statutes 2004 273.42

Skiing resorts, Minn. Statutes 2004 273.112

Returns

Claimants of deceased persons, inspection, Minn. Statutes 2004 270B.03

Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60

Refund returns, see same under this topic

Revenues

Delinquent taxes, distribution formula, Minn. Statutes 2004 276.10

Distribution, Minn. Statutes 2004 276.11 to 2004 276.12

Metropolitan transit tax levies, apportionment, Minn. Statutes 2004 473.446

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Powerline credit, distribution, Minn. Statutes 2004 273.42, 2004 273.425

Receipts, defined, Minn. Statutes 2004 276.09

Referendum revenue, see School districts under this topic

School districts, see same under this topic

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

Undistributed funds, apportionment, Minn. Statutes 2004 276.10

Reverse mortgage loans, payment by borrower, Minn. Statutes 2004 47.58

Road districts, boundary changes, Minn. Statutes 2004 370.17, 2004 370.19

Rulemaking about

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Refunds, Minn. Statutes 2004 290A.20

Rural Finance Authority, exemption, Minn. Statutes 2004 41B.20

Saint Cloud Metropolitan Transit Commission

Certification, Minn. Statutes 2004 275.067

Exemption, Minn. Statutes 2004 458A.09

Generally, Minn. Statutes 2004 458A.10

Notice, Minn. Statutes 2004 275.065

Saint Louis County

Agricultural extension programs, funding, Minn. Statutes 2004 383C.555

Appropriations, reduction of, Minn. Statutes 2004 383C.023

Budget, estimates and allocations, Minn. Statutes 2004 383C.021, 2004 383C.024

Duluth roads and bridges, county allocations for, Minn. Statutes 2004 383C.36

Juvenile detention centers, funding, Minn. Statutes 2004 383C.42

Levy limits, exemption, Minn. Statutes 2004 116R.02

School district property leased by nonprofit organizations, exemption, Minn. Statutes 2004 383C.48

Snow removal, Minn. Statutes 2004 383C.234

Taconite property tax relief, see Taconite homestead credit under this topic

Tax list changes, taconite homestead credit, Minn. Statutes 2004 273.136

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01 to 2004 276A.09

Tax search certificates, Minn. Statutes 2004 383C.482

Tax-forfeited lands, easements, Minn. Statutes 2004 383C.522

Topographic surveys, Minn. Statutes 2004 383C.458, 2004 383C.459

Voyageurs National Park, lost tax reimbursement, Minn. Statutes 2004 84B.07, 2004 84B.09

Saint Paul Teachers Retirement Fund Association

Employer contributions, Minn. Statutes 2004 354A.12

Saint Paul

Hearings, Minn. Statutes 2004 275.065

Joint property tax advisory committee, with Ramsey County, Minn. Statutes 2004 383A.75

Library agency, notice, Minn. Statutes 2004 275.065

Notice, Minn. Statutes 2004 275.065

Ramsey County assessor, duties, Minn. Statutes 2004 383A.33

Sanitary districts

Certification, Minn. Statutes 2004 275.067

Generally, Minn. Statutes 2004 115.21, 2004 115.24, 2004 115.26, 2004 115.33

Notice, Minn. Statutes 2004 275.065

Schedules and tables, Minn. Statutes 2004 290A.04

School districts

Abatement

Adjusted net tax capacity, computation, Minn. Statutes 2004 127A.48

Adjustments, payment, Minn. Statutes 2004 127A.49

Amount, Minn. Statutes 2004 469.1813

Levies to replace, Minn. Statutes 2004 126C.46

Losses due to repeal of general education levy, levies for, Minn. Statutes 2004 469.1799

Procedure, Minn. Statutes 2004 469.1813

Reporting requirements, Minn. Statutes 2004 126C.46

Accounting and bookkeeping, county auditors, Minn. Statutes 2004 276.12

Ad valorem taxes, Minn. Statutes 2004 126C.68, 2004 126C.69

Adjusted gross tax capacities, Minn. Statutes 2004 273.1102

Adjusted net tax capacity, Minn. Statutes 2004 126C.01, 2004 126C.21, 2004 126C.48, 2004 126C.63

Adults with disabilities program, Minn. Statutes 2004 124D.56

Alternative facilities, Minn. Statutes 2004 123B.59

Assessment/sales ratio studies, Minn. Statutes 2004 127A.48

Audits and examinations, Minn. Statutes 2004 6.60

Ballot notices, Minn. Statutes 2004 126C.17

Border city development zone property, Minn. Statutes 2004 272.0212

Border districts, Minn. Statutes 2004 124D.05, 2004 129.11

Boundary changes, effect, Minn. Statutes 2004 370.17, 2004 370.19

Capital expenditures, Minn. Statutes 2004 123A.46, 2004 123B.57, 2004 123B.61

Capital facilities, Minn. Statutes 2004 123A.46, 2004 123B.62, 2004 126C.69

Capital improvements, Minn. Statutes 2004 123B.58

Captured tax capacity adjustment, tax increment financing district, Minn. Statutes 2004 127A.48

Career and technical education, Minn. Statutes 2004 126C.457

Certification, Minn. Statutes 2004 275.065, 2004 275.07

Charter schools, Minn. Statutes 2004 124D.11

Claims related to, immunity, Minn. Statutes 2004 466.03

Common school districts, Minn. Statutes 2004 123B.95

Community education, Minn. Statutes 2004 124D.20, 2004 124D.22, 2004 124D.56

Community service funds, Minn. Statutes 2004 123B.61

Commuter van revolving fund, Minn. Statutes 2004 174.27

Consolidated districts

Consolidation, effect, Minn. Statutes 2004 123A.48

Debt, Minn. Statutes 2004 123A.73, 2004 126C.43

Fire safety, Minn. Statutes 2004 123B.58

Handicapped access, Minn. Statutes 2004 123B.58, 2004 123B.59

Transition revenue, Minn. Statutes 2004 123A.485

Cooperation and combination

Cooperation and combination plans, Minn. Statutes 2004 123A.36

Fire safety, Minn. Statutes 2004 123B.58

Handicapped access, Minn. Statutes 2004 123B.58

Secondary education agreements, teacher severance pay, Minn. Statutes 2004 123A.30

Severance pay, Minn. Statutes 2004 123A.39

Transitional expenses, Minn. Statutes 2004 123A.41

Cooperative districts, Minn. Statutes 2004 126C.40, 2004 126C.43

Cooperative secondary facilities districts, Minn. Statutes 2004 123A.444, 2004 123A.73, 2004 275.065

Cooperative units levies, Minn. Statutes 2004 123A.26

Costs and disbursements (courts), Minn. Statutes 2004 127A.42

Debt service

Alternative facilities, Minn. Statutes 2004 123B.59

Capital equipment expenditures, levy reduction, Minn. Statutes 2004 123B.60

Definitions, maximum effort school aid, Minn. Statutes 2004 126C.63

District reorganization, effect, Minn. Statutes 2004 123A.73, 2004 123A.74

Equalization revenue, Minn. Statutes 2004 123B.53

Equalized debt service levy, Minn. Statutes 2004 123B.53

Fund surplus, debt service equalization aid, Minn. Statutes 2004 475.61

General fund levies, reductions, Minn. Statutes 2004 123B.61

Generally, Minn. Statutes 2004 123B.55

Maximum effort school aid, Minn. Statutes 2004 126C.62, 2004 126C.68, 2004 126C.69

Resolutions, Minn. Statutes 2004 123A.78, 2004 471.61

Statutory operating debt, Minn. Statutes 2004 126C.42

Defaults on obligations, repayment, Minn. Statutes 2004 126C.55

Deficits, elimination, Minn. Statutes 2004 126C.42

Definitions, Minn. Statutes 2004 126C.63

Desegregation/integration, Minn. Statutes 2004 124D.86, 2004 126C.40, 2004 126C.43

Detachment and annexation, effect, Minn. Statutes 2004 123A.45

Disparity reduction aid, reduction by, Minn. Statutes 2004 275.07

Dissolution and attachment

Effect, Minn. Statutes 2004 123A.46, 2004 123A.60, 2004 123A.67

Transition expenses, Minn. Statutes 2004 123A.76, 2004 126C.43

Dissolved districts, Minn. Statutes 2004 126C.43

Drug abuse prevention programs, Minn. Statutes 2004 126C.44

Early childhood family education, Minn. Statutes 2004 124D.135

Early retirement incentives

School district consolidation or dissolution and attachment, Minn. Statutes 2004 123A.73

Environmental management, Minn. Statutes 2004 123B.39

Equity revenue, Minn. Statutes 2004 126C.10

Excess levies, Minn. Statutes 2004 126C.48, 2004 275.065

Extracurricular activities, insurance, Minn. Statutes 2004 123B.49

Final tax is proposed tax, Minn. Statutes 2004 275.065

Fire safety, Minn. Statutes 2004 123B.57, 2004 123B.58

Gang resistance education, Minn. Statutes 2004 126C.44

General education levy, Minn. Statutes 2004 123A.46

General fund, reductions, Minn. Statutes 2004 126C.48

Generally, Minn. Statutes 2004 275.065

Handicapped access, Minn. Statutes 2004 123B.58, 2004 123B.69

Hazardous substances, Minn. Statutes 2004 123B.57

Health and accident insurance, Minn. Statutes 2004 123B.49

Health and safety, Minn. Statutes 2004 123B.57, 2004 123B.59

Health benefits, retirees, Minn. Statutes 2004 126C.41

Hearings, Minn. Statutes 2004 275.065

Ice arenas, Minn. Statutes 2004 126C.45

Independent School District 625 (Saint Paul), Minn. Statutes 2004 126C.41, 2004 126C.43, 2004 383A.75

Independent School District 709 (Duluth), Minn. Statutes 2004 126C.43

Independent school districts, Minn. Statutes 2004 123B.02, 2004 126C.40

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

Intermediate School District 287 (Hennepin County), Minn. Statutes 2004 136D.23, 2004 136D.281

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2004 136D.74, 2004 136D.741

Intermediate School District 917 (Dakota County), Minn. Statutes 2004 136D.83, 2004 136D.88

Intermediate school districts, Minn. Statutes 2004 126C.40, 2004 126C.43, 2004 126C.48

Iron ore net tax capacity, Minn. Statutes 2004 127A.48

Iron Range school districts, see same under this topic

Job placement services, Minn. Statutes 2004 126C.43

Judgments against, Minn. Statutes 2004 126C.43, 2004 466.09

Leases or rents, payment, Minn. Statutes 2004 126C.40

Levies, definitions, Minn. Statutes 2004 126C.63

Levy limits

Abatements, inclusion, Minn. Statutes 2004 469.1815

Common school districts, Minn. Statutes 2004 123B.95

Computation, Minn. Statutes 2004 126C.01

Conversion to equalized local tax rates, Minn. Statutes 2004 273.1102

Education Department, duties, Minn. Statutes 2004 273.1102

Exemption, Minn. Statutes 2004 353.28, 2004 355.03, 2004 471.69, 2004 475.74

Generally, Minn. Statutes 2004 126C.48, 2004 471.69

Reorganized districts, Minn. Statutes 2004 126C.43

Levy recognition, Minn. Statutes 2004 16A.152, 2004 127A.441

Levy use, definitions, Minn. Statutes 2004 126C.01

Local school tax, Minn. Statutes 2004 276.04

Market value determinations, Minn. Statutes 2004 127A.48

Maximum effort debt service levy, defined, Minn. Statutes 2004 126C.63

Maximum effort school aid, debt service, Minn. Statutes 2004 126C.71

Metropolitan area school districts, capital improvement programs, Minn. Statutes 2004 473.87

Mineral taxes, levy reductions, Minn. Statutes 2004 126C.48

Minnesota State Retirement System, employer contributions, exception, Minn. Statutes 2004 352.041

Miscellaneous levies, change to per pupil allowance, Minn. Statutes 2004 126C.16

Net debt service levy, Minn. Statutes 2004 126C.63

Net tax capacity, Minn. Statutes 2004 123A.46, 2004 123A.48, 2004 127A.48, 2004 127A.49

Omissions and errors, correction, Minn. Statutes 2004 275.075

Operating capital, Minn. Statutes 2004 126C.10

Pine Point School, Minn. Statutes 2004 128B.03

Postaudits, costs, Minn. Statutes 2004 126C.43

Proposed levies, calculation, Minn. Statutes 2004 275.065

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Real property acquired by, payment, Minn. Statutes 2004 272.68

Receivables, treatment, Minn. Statutes 2004 123B.75

Recreational facilities and programs, Minn. Statutes 2004 471.191

Referendum revenue

District reorganization, effect, Minn. Statutes 2004 123A.73

Levy authority, Minn. Statutes 2004 123A.73, 2004 126C.17

Reduction, reorganized districts, Minn. Statutes 2004 126C.10

Referendum market value, Minn. Statutes 2004 126C.01

Tax increment financing districts, payments, Minn. Statutes 2004 469.177

Referendum, notice, Minn. Statutes 2004 275.065, 2004 275.60

Reorganization operating debt, Minn. Statutes 2004 123A.36

Reports about, Minn. Statutes 2004 275.07, 2004 275.124

Required debt service levy, defined, Minn. Statutes 2004 126C.63

Revenues, Minn. Statutes 2004 123B.75, 2004 123B.78, 2004 127A.45, 2004 127A.46

Safe schools, Minn. Statutes 2004 126C.44

School buildings and grounds, Minn. Statutes 2004 123B.63, 2004 123B.69

School district tax, defined, Minn. Statutes 2004 120A.05

School-age child care programs, Minn. Statutes 2004 124D.22

Severance pay, Minn. Statutes 2004 123A.73, 2004 126C.41

Social Security, employer contributions, Minn. Statutes 2004 355.03

Special districts, Minn. Statutes 2004 126C.40, 2004 126C.43

Special School District 1 (Minneapolis), see same under this topic

Split residential property parcels, realignment, Minn. Statutes 2004 123A.455

State determined school tax, Minn. Statutes 2004 276.04

Swimming pools, Minn. Statutes 2004 126C.455

Taconite and iron sulfides taxes, levy reductions, Minn. Statutes 2004 126C.48

Tax increment financing districts, local tax rates, Minn. Statutes 2004 469.177

Tax settlement revenue, Minn. Statutes 2004 123B.75, 2004 126C.48

Teachers, severance pay, Minn. Statutes 2004 126C.43

Transition, Minn. Statutes 2004 126C.10

Transportation, Minn. Statutes 2004 123A.46

Tree growth replacement revenue, Minn. Statutes 2004 126C.445

Unemployment insurance, Minn. Statutes 2004 126C.43, 2004 268.052

Unequalized referendum levy, Minn. Statutes 2004 126C.17

Violence prevention, Minn. Statutes 2004 126C.44

Voter approved school tax, Minn. Statutes 2004 276.04

Youth after-school enrichment programs, Minn. Statutes 2004 124D.20

Youth service programs, Minn. Statutes 2004 124D.20

Second class cities

Bands, orchestras, and choruses, Minn. Statutes 2004 449.09 to 2004 449.14

Interest on gifts, Minn. Statutes 2004 465.05

Levy limits, exemption, Minn. Statutes 2004 475.74

Parking facilities, Minn. Statutes 2004 459.14

Public relations, Minn. Statutes 2004 469.188, 2004 469.189

Reduction or abatement, Minn. Statutes 2004 375.192

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Seven county metropolitan area, Minn. Statutes 2004 163.051, 2004 473.244

Severed interests

Air space, Minn. Statutes 2004 272.04

Minerals, see Severed mineral interests under this topic

Oil and gas lands, Minn. Statutes 2004 272.04

Subsurface area, Minn. Statutes 2004 272.04

Timber interests, Minn. Statutes 2004 272.05

Severed mineral interests

Amount, Minn. Statutes 2004 273.165

Assessment, Minn. Statutes 2004 272.04, 2004 272.05

Defined, Minn. Statutes 2004 273.165

Exemptions, Minn. Statutes 2004 273.165

General education aid, reductions, Minn. Statutes 2004 126C.21

Generally, Minn. Statutes 2004 272.04, 2004 272.05

Identification, Minn. Statutes 2004 272.039

Indian business loans, distribution of revenues to, Minn. Statutes 2004 273.165

Levy reduction, Minn. Statutes 2004 126C.48

Local levy limits, exclusion, Minn. Statutes 2004 273.165

Minimum annual tax, Minn. Statutes 2004 273.165

Policy of state, Minn. Statutes 2004 272.039

Revenues, apportionment, Minn. Statutes 2004 126C.21, 2004 273.165

Unmined iron ore, Minn. Statutes 2004 273.1104, 2004 273.165

Unmined semitaconite lands, Minn. Statutes 2004 298.36

Unmined taconite lands, Minn. Statutes 2004 298.25

Shelter costs, property taxes defined as, Minn. Statutes 2004 256J.08

Shooting galleries and grounds

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Shorewood, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Single-family housing

Distressed homestead reinvestment exemption, Minn. Statutes 2004 273.80

Ski resorts, Open Space Property Tax Law, Minn. Statutes 2004 273.112

Special districts

Certification, Minn. Statutes 2004 275.067, 2004 275.07

Claims related to, immunity, Minn. Statutes 2004 466.03

Disparity reduction aid, reduction by, Minn. Statutes 2004 275.07

Notice, Minn. Statutes 2004 275.065

Omissions and errors, correction, Minn. Statutes 2004 275.075

Referendum, Minn. Statutes 2004 275.60

Reports about, Minn. Statutes 2004 275.07

Tort judgments, payment, Minn. Statutes 2004 466.09

Special levies

Defined, Minn. Statutes 2004 275.70

Determination by Revenue Department, Minn. Statutes 2004 275.74

Natural disasters, payment for, Minn. Statutes 2004 275.74

Permitted uses, Minn. Statutes 2004 275.70

Prohibited uses, Minn. Statutes 2004 275.70

School districts, dissolution and attachment, Minn. Statutes 2004 123A.67

Special School District 1 (Minneapolis)

Desegregation levy, Minn. Statutes 2004 126C.43

Health benefits, Minn. Statutes 2004 126C.41

Minneapolis employees retirement fund, employer contributions, Minn. Statutes 2004 422A.101

Minneapolis Teachers Retirement Fund Association contributions, Minn. Statutes 2004 126C.41

Tax anticipation certificates, Minn. Statutes 2004 128D.16

Special service districts

Levy limits, exemption, Minn. Statutes 2004 428A.03, 2004 428A.05, 2004 428A.14

Net tax capacity, Minn. Statutes 2004 428A.03, 2004 428A.05

Spring Park, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

State budget, recommended revenue targets, Minn. Statutes 2004 16A.102

State fairgrounds, taxable property, Minn. Statutes 2004 37.01

State general tax

Amount, property subject to tax, and levy and apportionment, Minn. Statutes 2004 275.025

Payment, tax-forfeited land, Minn. Statutes 2004 282.08

Power lines property, Minn. Statutes 2004 273.42

Tax increments, calculation, exclusion, Minn. Statutes 2004 469.177

Tax lists, Minn. Statutes 2004 275.28

Tax notices, contents, Minn. Statutes 2004 275.065

State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2004 299D.05

State

Infrastructure development bonds, Minn. Statutes 2004 16A.662

Minnesota Zoo bonds, Minn. Statutes 2004 85A.05

Real property acquired by, payment, Minn. Statutes 2004 272.68

State auditor, duties, Minn. Statutes 2004 167.52

State water pollution control bonds, Minn. Statutes 2004 116.17

Transportation bonds, Minn. Statutes 2004 174.51

Trunk highway bonds, Minn. Statutes 2004 167.52

Waste management bonds, Minn. Statutes 2004 115A.58

Statements, see Property tax statements under this topic

Statutes of limitations

Assessments of omitted, undervalued or erroneously classified property, Minn. Statutes 2004 272.10

Refunds, Minn. Statutes 2004 276.19, 2004 283.10

Renters credit, claims, Minn. Statutes 2004 289A.60

Violations, Minn. Statutes 2004 289A.63

Statutory cities

Advertising, Minn. Statutes 2004 412.251

Bands, orchestras, and choruses, Minn. Statutes 2004 412.251, 2004 449.09 to 2004 449.14

Bonds, Minn. Statutes 2004 412.251

Certificates of indebtedness, equipment acquisition, Minn. Statutes 2004 412.301

City councils, powers, Minn. Statutes 2004 412.241

Debt payment on dissolution, Minn. Statutes 2004 412.091

Dissolved cities, Minn. Statutes 2004 412.091, 2004 412.093

Forest fires, prevention, Minn. Statutes 2004 412.251

Forests, municipal, Minn. Statutes 2004 412.251

Judgments, unpaid, Minn. Statutes 2004 412.251

Levy limits, exemption, Minn. Statutes 2004 471.61

Library services, Minn. Statutes 2004 412.251

Local firefighters relief associations, Minn. Statutes 2004 412.251

Local safety councils, Minn. Statutes 2004 471.63

Musical entertainment, Minn. Statutes 2004 412.251

Optional plan B, Minn. Statutes 2004 412.711, 2004 412.751

Park fund, Minn. Statutes 2004 412.531

Parking facilities, Minn. Statutes 2004 459.14

Public utilities, services, Minn. Statutes 2004 412.251

Public works reserve funds, Minn. Statutes 2004 471.57

Separation from towns, Minn. Statutes 2004 412.081

Stockpiled metallic minerals material, Minn. Statutes 2004 273.1651

Subpoenas, assessment or equalization hearings, Minn. Statutes 2004 270.21

Subsurface area

Separate interest, leases or conveyances, Minn. Statutes 2004 272.04

Sunday school assemblies, exemption, Minn. Statutes 2004 315.42

Supplemental pension plans, Minn. Statutes 2004 356.24

Taconite homestead credit

Certification and payment, Minn. Statutes 2004 273.135, 2004 273.1392

County auditors, duties, Minn. Statutes 2004 273.135, 2004 273.1391

Definitions, Minn. Statutes 2004 273.134

Improperly allowed benefits, recovered amounts, deposit, Minn. Statutes 2004 273.14, 2004 290A.25

Levy reduction, Minn. Statutes 2004 126C.48

Maximum reduction amount, Minn. Statutes 2004 273.135, 2004 273.1391

Minimum reduction amount, Minn. Statutes 2004 273.1391

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Payments, Minn. Statutes 2004 477A.15

Reduction rates, Minn. Statutes 2004 273.135, 2004 273.1391

Saint Louis County, Minn. Statutes 2004 273.136, 2004 298.28

Supplementary relief, Minn. Statutes 2004 273.1391, 2004 298.28

Taconite aid reimbursement, Minn. Statutes 2004 477A.15

Taconite property tax relief account, replacement of revenue, Minn. Statutes 2004 273.136

Tax relief area, defined, Minn. Statutes 2004 273.134

Tax increment financing, see TAX INCREMENT FINANCING

Tax liability

Delinquent taxes, Minn. Statutes 2004 272.42, 2004 279.02

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2004 273.124

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2004 61B.30

Tax liability agreements, Minn. Statutes 2004 289A.65

Tax statements, omitted penalties, Minn. Statutes 2004 279.02

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

Tax liens

Adjacent town roads, maintenance, Minn. Statutes 2004 366.015

Agricultural Property Tax Law, Minn. Statutes 2004 273.111

Attachment, Minn. Statutes 2004 272.31, 2004 276.02

Credit card payments, voided or reversed transactions, Minn. Statutes 2004 276.02

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2004 279.32

Delinquency lists, unpaid service fees, Minn. Statutes 2004 279.092

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.04, 2004 290B.07, 2004 290B.09

Duration, Minn. Statutes 2004 272.31, 2004 272.43

Federal tax liens, see under TAX LIENS

Generally, Minn. Statutes 2004 272.31

Judgments, Minn. Statutes 2004 272.43

Local assessments, cities, Minn. Statutes 2004 272.32

Omitted or undervalued property, Minn. Statutes 2004 274.11

Open Space Property Tax Law, Minn. Statutes 2004 273.112

Priority, Minn. Statutes 2004 272.32 to 2004 272.37

Railroad operating property, reversion to railroad, Minn. Statutes 2004 272.20

Real property acquired by state or local governments, Minn. Statutes 2004 272.68

Senior citizens' property tax deferral program, deferrals, Minn. Statutes 2004 290B.04, 2004 290B.07 to 2004 290B.09

Tax-forfeited lands, invalid sales, Minn. Statutes 2004 282.10

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

Taxes paid by lienholders, additional liens, Minn. Statutes 2004 272.44

Taxes paid by occupants or tenants, Minn. Statutes 2004 272.45

Towns, snow and ice removal from town roads, liens on land adjacent to, Minn. Statutes 2004 366.016

Tax lists

Abstracts

Conservation tax credit, lost revenues, Minn. Statutes 2004 273.119

Contents, Minn. Statutes 2004 270.11, 2004 275.29

County assessors, duties, Minn. Statutes 2004 273.061

County auditors, duties, Minn. Statutes 2004 270.11

Deferred taxes, senior citizens' property tax deferral program, Minn. Statutes 2004 290B.09

Equalization or review boards, duties, Minn. Statutes 2004 270.11

Filing with Revenue Department, Minn. Statutes 2004 270.11

Generally, Minn. Statutes 2004 274.16

Wetlands property tax exemption, lost revenue, Minn. Statutes 2004 275.295

Appending to personal property taxes assessment book, Minn. Statutes 2004 273.03

Certificates and certification, Minn. Statutes 2004 275.28

Classification of property, changes, Minn. Statutes 2004 273.17, 2004 274.01, 2004 274.14, 2004 274.17

Contents, Minn. Statutes 2004 275.28, 2004 276.01

Correction

Abstracts, Minn. Statutes 2004 274.16

False lists, Minn. Statutes 2004 274.09

When allowed, Minn. Statutes 2004 273.01, 2004 274.01, 2004 274.14, 2004 274.17

County auditors, duties, Minn. Statutes 2004 273.17, 2004 275.28, 2004 276.01

Custody of lists, Minn. Statutes 2004 276.01

Delinquent taxes

Contents, Minn. Statutes 2004 279.05

Copies, Minn. Statutes 2004 279.06

County auditors, duties, Minn. Statutes 2004 279.05

County treasurers, duties, Minn. Statutes 2004 279.02

Court administrators, duties, Minn. Statutes 2004 279.06, 2004 279.20

Determination of delinquency by county auditors, Minn. Statutes 2004 279.02

Fees, Minn. Statutes 2004 279.092

Filing, effect, Minn. Statutes 2004 279.05, 2004 279.06

Mailing procedures, Minn. Statutes 2004 279.091, 2004 279.131

Omitted or undervalued property, interest, Minn. Statutes 2004 281.37

Persons requesting notice, Minn. Statutes 2004 276.041

Prima facie evidence, Minn. Statutes 2004 279.19

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

Publication procedures, Minn. Statutes 2004 279.07 to 2004 279.13

Revised list, Minn. Statutes 2004 279.09

Verification, Minn. Statutes 2004 279.05

Delivery to county treasurers, Minn. Statutes 2004 276.01

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

Form, Minn. Statutes 2004 275.28

Homestead benefits improperly allowed, penalties, Minn. Statutes 2004 273.124, 2004 290A.25

Homesteads established after assessment date, Minn. Statutes 2004 273.124

Improvements to property, listing, Minn. Statutes 2004 273.11

Listing, time, Minn. Statutes 2004 273.01

Manufactured homes, Minn. Statutes 2004 273.125

Market valuations, changes, Minn. Statutes 2004 276.01

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

Delinquent taxes, interest, Minn. Statutes 2004 281.37

Examiners' lists, Minn. Statutes 2004 274.10 to 2004 274.12

Examiners, duties, Minn. Statutes 2004 274.10

Iron ore, Minn. Statutes 2004 273.02

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

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

Power line property, Minn. Statutes 2004 273.42

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

Ramsey County, Minn. Statutes 2004 274.16

Real estate tax judgment sales redemption, Minn. Statutes 2004 281.11

Reinstated taxes, lands erroneously returned as improved, Minn. Statutes 2004 283.11

Tax-exempt property, Minn. Statutes 2004 273.18

Undivided interests, Minn. Statutes 2004 276.07

Unit card ledger counties, Minn. Statutes 2004 273.425, 2004 275.28, 2004 276.01

Tax notices

Contents, Minn. Statutes 2004 273.124, 2004 275.065

Delinquent taxes

County auditors, duties, Minn. Statutes 2004 279.37

Court administrators, duties, Minn. Statutes 2004 279.20

Failure to send or receive, effect, Minn. Statutes 2004 279.37

Filing to receive, who may file, Minn. Statutes 2004 273.1651, 2004 276.041

Filing, effect, Minn. Statutes 2004 279.06

Forms, Minn. Statutes 2004 279.06

Mailing procedures, Minn. Statutes 2004 279.091, 2004 279.131

Policy of state, Minn. Statutes 2004 279.001

Publication of notice and list, Minn. Statutes 2004 279.09

Publication procedures, Minn. Statutes 2004 279.07 to 2004 279.13

Requirements, Minn. Statutes 2004 279.37

Form, Minn. Statutes 2004 275.065

General education revenues, referendum, Minn. Statutes 2004 126C.17

Generally, Minn. Statutes 2004 275.065

Overpayment, Minn. Statutes 2004 276.19

Special assessment, fire service, Minn. Statutes 2004 365.181

Subordinate service districts, effective date, Minn. Statutes 2004 365A.05

Taxing authorities, Minn. Statutes 2004 275.065

Truth in taxation notices, Minn. Statutes 2004 126C.48, 2004 126C.55, 2004 275.065

Unclaimed refunds, Minn. Statutes 2004 276.19

Tax relief area revenue distribution

Iron Range, Minn. Statutes 2004 276A.01 to 2004 276A.09

Tax statements, see Property tax statements under this topic

Tax tables and schedules, Minn. Statutes 2004 290A.04

Tax-forfeited lands

Certificates of sale, reinstatement, Minn. Statutes 2004 282.341

Repurchase after forfeiture, Minn. Statutes 2004 282.251, 2004 282.261

Taxable property

Air space, Minn. Statutes 2004 272.04

Banks, banking companies, and bankers, Minn. Statutes 2004 272.01

Corporations, generally, Minn. Statutes 2004 272.01

Employment property defined as, Minn. Statutes 2004 469.166

Exemptions, see same under this topic

Generally, Minn. Statutes 2004 272.01

Improvements, Minn. Statutes 2004 273.125

Industrial development districts, Minn. Statutes 2004 469.155

Oil and gas lands, Minn. Statutes 2004 272.04

Power companies, Minn. Statutes 2004 272.027

Power plants, Minn. Statutes 2004 272.027, 2004 272.03, 2004 298.25, 2004 298.36

Railroads, Minn. Statutes 2004 272.20, 2004 272.21

Real property acquired by state or local governments, Minn. Statutes 2004 272.68

Sectional structures, Minn. Statutes 2004 273.125

Semitaconite surface lands, Minn. Statutes 2004 298.36

Severed mineral interests, Minn. Statutes 2004 272.039 to 2004 272.05

State fairgrounds, Minn. Statutes 2004 37.01

Stockpiled metallic minerals material, Minn. Statutes 2004 273.1651

Subsurface area, Minn. Statutes 2004 272.04

Taconite surface lands, Minn. Statutes 2004 298.25

Tax-forfeited agricultural lands, restoration to tax rolls, Minn. Statutes 2004 282.15

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

Timber interests, Minn. Statutes 2004 272.05

Taxing authorities

Claims related to, immunity, Minn. Statutes 2004 466.03

Duties, generally, Minn. Statutes 2004 275.065

Hearings, adoption of budget and tax levies, Minn. Statutes 2004 275.065

Shared services agreements, Minn. Statutes 2004 275.065, 2004 275.07

Specific entities, see specific entries under this topic

Tort judgments, payment, Minn. Statutes 2004 466.09

Taxpayers

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

Agreements, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2004 272.38

Appeals to Tax Court, denial of homestead classification, Minn. Statutes 2004 271.01, 2004 271.21

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

Assessments, alternative review process, Minn. Statutes 2004 274.13

Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2004 273.118

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

Economic development authorities, sale of property, rights and duties, Minn. Statutes 2004 469.105

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2004 289A.60

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

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

Lawsuits, excess levies, Minn. Statutes 2004 275.26

MFIP applicants or participants, rental income, deduction, Minn. Statutes 2004 256J.37

Names, delinquent tax lists and notices, Minn. Statutes 2004 279.05

Notice given, Minn. Statutes 2004 270.17, 2004 273.112, 2004 273.124, 2004 275.065

Notice received

Appeal and equalization boards, delegation of duties to county boards, Minn. Statutes 2004 274.014, 2004 274.13

Assessments, changes, Minn. Statutes 2004 274.01

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Overpayments, Minn. Statutes 2004 276.19

Proposed taxes, Minn. Statutes 2004 275.065

Real estate tax judgments, bills, Minn. Statutes 2004 278.10

Tax lists, correction, Minn. Statutes 2004 274.09

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

Payments by, liens, discharge certificates, filing fees, Minn. Statutes 2004 272.481

Payments to, structures, timber, or minerals sold for taxes, excess proceeds, Minn. Statutes 2004 272.39

Petitions by

Abatement, Minn. Statutes 2004 270.24

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

Iron-bearing formations, classification, Minn. Statutes 2004 273.16

Refunds, Minn. Statutes 2004 270.24

Surety bonds, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2004 272.38

Third class cities

Bands, orchestras, and choruses, Minn. Statutes 2004 449.09 to 2004 449.14

General fund purposes, Minn. Statutes 2004 426.04

Interest on gifts, Minn. Statutes 2004 465.05

Musical entertainment, Minn. Statutes 2004 449.08

Parking facilities, Minn. Statutes 2004 459.14

Public relations, Minn. Statutes 2004 469.188, 2004 469.189

Timber lands

Notice of cutting or removal, lands with delinquent property taxes, Minn. Statutes 2004 272.41, 2004 272.42

Timber, tax liens, Minn. Statutes 2004 272.31

Tonka Bay, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Towns

Accounting and bookkeeping, county auditors, Minn. Statutes 2004 276.12

Additional levies, reduced net tax capacity, Minn. Statutes 2004 275.48

Airports and landing fields, Minn. Statutes 2004 360.035 to 2004 360.037, 2004 360.043

Ambulance services, Minn. Statutes 2004 471.476

Annexation of territory

Apportionment, Minn. Statutes 2004 414.067

Differential taxation, Minn. Statutes 2004 414.035

Levy authority, Minn. Statutes 2004 414.031, 2004 414.0325, 2004 414.033

Payments from cities, Minn. Statutes 2004 414.033

Apportionment, Minn. Statutes 2004 379.06, 2004 414.067

Aquatic plant control, Minn. Statutes 2004 103G.625

Assessments, costs, Minn. Statutes 2004 270.52

Audits and examinations, Minn. Statutes 2004 6.60

Bands, orchestras, and choruses, Minn. Statutes 2004 449.09 to 2004 449.14

Bonds (public debt), Minn. Statutes 2004 365.47 to 2004 365.49, 2004 366.095

Boundary changes, effect, Minn. Statutes 2004 370.19

Certificates of indebtedness, Minn. Statutes 2004 366.095

Certification, Minn. Statutes 2004 275.065, 2004 275.07

Claims related to, immunity, Minn. Statutes 2004 466.03

Consolidation of territory, Minn. Statutes 2004 414.041, 2004 414.067

County historical societies, support, Minn. Statutes 2004 138.053

Dam safety loan payments, Minn. Statutes 2004 103G.511

Debt and spending limits, Minn. Statutes 2004 365.43, 2004 365.431

Debt service resolutions, Minn. Statutes 2004 471.61

Delinquent taxes, special assessments, penalties, Minn. Statutes 2004 365.181

Detachment of territory, Minn. Statutes 2004 414.06, 2004 414.067

Disparity reduction aid, reduction by, Minn. Statutes 2004 275.07

Dissolved towns, Minn. Statutes 2004 365.45, 2004 365.47 to 2004 365.49

Dump, Minn. Statutes 2004 365.10

Emergency management, local organization, Minn. Statutes 2004 12.26

Emergency medical services districts, special levies, Minn. Statutes 2004 144F.01

Enterprise zones, credits, see same under this topic

Equipment purchases, Minn. Statutes 2004 365.16, 2004 365.18, 2004 368.01

Excess levies, reduced net tax capacity, Minn. Statutes 2004 275.48

Exemptions, town cemeteries, Minn. Const. art 10 s 1

Final tax is proposed tax, Minn. Statutes 2004 275.065

Fire fund, Minn. Statutes 2004 88.04, 2004 365.19

Fire prevention improvements to private land, Minn. Statutes 2004 88.43

Fire protection districts, Minn. Statutes 2004 365.18, 2004 368.85

Fire service, user assessments, Minn. Statutes 2004 365.181

Forestry Act, Minn. Statutes 2004 365.19

Iron Range towns, Minn. Statutes 2004 276A.01 to 2004 276A.09, 2004 471.75

Judgments, payment, Minn. Statutes 2004 365.41, 2004 365.42, 2004 466.09

Levy limits, Minn. Statutes 2004 365.431, 2004 469.1815, 2004 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2004 360.036, 2004 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2004 471.61

Local firefighter relief associations, Minn. Statutes 2004 69.77, 2004 275.70, 2004 353.28, 2004 366.27

Local police relief associations, Minn. Statutes 2004 69.77, 2004 275.70, 2004 353.28

Local relief association consolidation accounts, Minn. Statutes 2004 353.28, 2004 353A.09

Local water management, Minn. Statutes 2004 103B.335

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2004 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2004 353.28

Social Security, employer contributions, Minn. Statutes 2004 355.03

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2004 69.772, 2004 69.773

Library construction, Minn. Statutes 2004 134.41

Local firefighter relief associations, Minn. Statutes 2004 69.77, 2004 353.28, 2004 366.27

Local police relief associations, Minn. Statutes 2004 69.77, 2004 353.28

Local relief association consolidation accounts, Minn. Statutes 2004 353.28, 2004 353A.09

Local safety councils, Minn. Statutes 2004 471.63

Local water management, Minn. Statutes 2004 103B.325

Metropolitan area, Minn. Statutes 2004 473.87, 2004 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2004 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2004 352.041

Mosquito abatement, Minn. Statutes 2004 18G.14

Municipal forests, maintenance, Minn. Statutes 2004 459.06

Omissions and errors, correction, Minn. Statutes 2004 275.075

Park districts, Minn. Statutes 2004 398.16

Payment, Minn. Statutes 2004 367.18

Pest control, Minn. Statutes 2004 18G.13

Plant pests, control or eradication, Minn. Statutes 2004 18G.13, 2004 18H.03

Platted towns, police, fire, and water service, Minn. Statutes 2004 365.20

Police and fire equipment, Minn. Statutes 2004 365.16, 2004 365.18, 2004 365.243

Postaudits, cost, Minn. Statutes 2004 6.62

Public employees defined contribution plan, Minn. Statutes 2004 353.28

Public Employees Retirement Association, Minn. Statutes 2004 353.28

Rates, metropolitan area towns, Minn. Statutes 2004 473F.08

Real property acquired by, payment, Minn. Statutes 2004 272.68

Recording errors by county auditor, correction, Minn. Statutes 2004 275.077

Reductions or offsets, natural resources land payments, Minn. Statutes 2004 477A.14

Referendum, Minn. Statutes 2004 164.05, 2004 275.60, 2004 365.56

Regional library systems, Minn. Statutes 2004 134.342

Rehabilitation facilities, Minn. Statutes 2004 268A.06

Reports about, Minn. Statutes 2004 275.07

Roads and bridges, Minn. Statutes 2004 164.03, 2004 164.04, 2004 164.041, 2004 165.12

Sewers, Minn. Statutes 2004 444.075

Social Security, employer contributions, Minn. Statutes 2004 355.03

Special assessments, Minn. Statutes 2004 365.181

Special taxes, impassable roads, correction, Minn. Statutes 2004 163.16

Storm sewer improvement districts, Minn. Statutes 2004 444.20

Storm water control systems, Minn. Statutes 2004 444.075

Subordinate service districts, Minn. Statutes 2004 365A.03, 2004 365A.05, 2004 365A.08

Tourist camps, Minn. Statutes 2004 450.19

Town buildings, purchase, construction, or reconstruction, Minn. Statutes 2004 365.14

Town charges, Minn. Statutes 2004 365.09

Town road account distributions, eligibility, Minn. Statutes 2004 162.081

Town road drainage tax, Minn. Statutes 2004 164.05

Town roads, maintenance, Minn. Statutes 2004 366.015, 2004 366.016

Township telephone systems, Minn. Statutes 2004 237.35, 2004 237.37

Unemployment insurance, Minn. Statutes 2004 268.052

Unpaid service charge collection, Minn. Statutes 2004 366.011, 2004 366.012

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2004 69.772, 2004 69.773

Voting machines or systems, Minn. Statutes 2004 206.59

Wastewater treatment, Minn. Statutes 2004 473.521

Wastewater treatment facilities, Minn. Statutes 2004 444.075

Water services facilities of private vendors, Minn. Statutes 2004 272.02, 2004 471A.03, 2004 471A.05

Water supply, Minn. Statutes 2004 444.075

Watershed management, Minn. Statutes 2004 103B.245

Waterworks, Minn. Statutes 2004 365.20

Tree growth taxes, see TREE GROWTH TAXES

United States

Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2004 471.49 to 2004 471.55

Unmined iron ore, assessments, Minn. Statutes 2004 273.1104, 2004 273.165

Unorganized territories, Minn. Statutes 2004 375.23

Unorganized townships

County boards, duties, Minn. Statutes 2004 163.06

Powerline credit, calculation, Minn. Statutes 2004 273.42

Roads and bridges, Minn. Statutes 2004 163.06

Valuation, see VALUATION OF PROPERTY

Victoria, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Violations and penalties

Assessors, neglect or violation of duties, fines, Minn. Statutes 2004 273.21

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2004 289A.63

Delinquent taxes, standing timber, Minn. Statutes 2004 272.42

Payment violations, removal of structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2004 272.39, 2004 272.40

Statutes of limitations, Minn. Statutes 2004 289A.63

Virginia, firefighters relief association, levy reductions, Minn. Statutes 2004 69.77

Void levies, judgments, refunds, Minn. Statutes 2004 283.05

Waivers

Delinquent taxes, interest, Minn. Statutes 2004 279.37

Payments pending petitions for defenses or objections, Minn. Statutes 2004 278.03

Warrants (payment)

Application of law, exception, Minn. Statutes 2004 276.19

Watershed districts

Assessments, Minn. Statutes 2004 103D.901

Bond fund, Minn. Statutes 2004 103D.905

Certification, Minn. Statutes 2004 103D.915, 2004 275.067

County share, Minn. Statutes 2004 103B.241, 2004 103D.915

Emergency projects, Minn. Statutes 2004 103D.615

Levy limits, Minn. Statutes 2004 103B.245

Liability, withdrawn territory, Minn. Statutes 2004 103D.225

Notice, Minn. Statutes 2004 275.065

Project tax levies, Minn. Statutes 2004 103D.905

Wayzata, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Well drilling equipment, application of law, Minn. Statutes 2004 168.012

Western Lake Superior Sanitary District

Annexation of territory, Minn. Statutes 2004 458D.22

Bonds, payment, Minn. Statutes 2004 458D.15

Certificates of indebtedness, payment, Minn. Statutes 2004 458D.15

White Earth Indian Reservation

Pine Point School, levy, Minn. Statutes 2004 128B.03

Wilkin County, flood loss aid, Minn. Statutes 2004 273.1383

Woodland, Lake Minnetonka Conservation District funding, Minn. Statutes 2004 103B.635

Year of tax, cash or accrual basis taxpayers, Minn. Statutes 2004 275.28