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Minnesota Legislature

Office of the Revisor of Statutes

COUNTY ASSESSORS

Access to data

Housing agency data, Minn. Statutes 2005 13.585

Sustainable forest incentive program claimants, Minn. Statutes 2005 290C.04

Tax returns, Minn. Statutes 2005 270B.12

Accreditation, senior accreditation, Minn. Statutes 2005 270C.98, 2005 273.061

Agricultural preserves, copies, applications, Minn. Statutes 2005 40A.10

Agricultural processing facilities

Notice received, property tax exemption, Minn. Statutes 2005 469.1811

Applications to

Native prairie, tax exemptions, Minn. Statutes 2005 272.02

Special agricultural homesteads, Minn. Statutes 2005 273.124

Valuation exclusion, commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2005 273.11

Valuation reduction, homestead property damaged by mold, Minn. Statutes 2005 273.11

Appointment

County boards, resolutions by, Minn. Statutes 2005 273.055, 2005 273.061

Joint assessments, Minn. Statutes 2005 273.072

Revocation, Minn. Statutes 2005 273.056

Senior accreditation, Minn. Statutes 2005 270C.98

Unorganized territories, Minn. Statutes 2005 273.061

Appraisals by, Tax Court petitioners, duties, Minn. Statutes 2005 271.06

Approvals by, tax increment financing districts

Assessment agreements, Minn. Statutes 2005 469.177

Assignments

Real estate tax judgment sale lands assignments, Minn. Statutes 2005 280.05

Assistance by, gross tax capacity, estimates, Minn. Statutes 2005 275.08

Attendance, appeal and equalization board meetings, Minn. Statutes 2005 274.01

Attestation, personal property, valuation of, Minn. Statutes 2005 273.062

Audits and examinations

Land conveyances outside of cities, Minn. Statutes 2005 273.061

Local assessors' records, Minn. Statutes 2005 273.064

Bonds (officers and fiduciaries)

Taxes, omitted or undervalued property, liability, Minn. Statutes 2005 274.12

Certificates and certification

Certificates of real estate value, Minn. Statutes 2005 273.061, 2005 278.05

Homesteads, metropolitan area, valuation, Minn. Statutes 2005 473.254

Personal property, taxable value, Minn. Statutes 2005 273.061

Real property, Minn. Statutes 2005 273.061, 2005 582.32

True and full values, Minn. Statutes 2005 273.1101

Certifying to

Leasehold cooperatives, homestead determination, Minn. Statutes 2005 273.124

Low-income rental property, Minn. Statutes 2005 273.128, 2005 273.13

Power plants, market value, sliding scale exclusion, Minn. Statutes 2005 272.0211

Property purchased or held for public purposes, Minn. Statutes 2005 272.02

Railroad operating property, equalization of value, Minn. Statutes 2005 270.87

Real property owners, disability status, Minn. Statutes 2005 273.13

Class 1b property

Reports received, lists of qualifying parcels, Minn. Statutes 2005 273.1315

Classification of property (taxation), homesteads, Minn. Statutes 2005 273.124

Compatible offices, Minn. Statutes 2005 273.061

Compensation and salaries, Minn. Statutes 2005 270.50, 2005 273.061

Contraband, seizure, duties, Minn. Statutes 2005 609.5317

Controlled substances, seizure, duties, Minn. Statutes 2005 609.5317

Courses of study

Assessors Board, duties, Minn. Statutes 2005 270.41, 2005 270.46, 2005 270.50

Costs, payment, Minn. Statutes 2005 270.50

Licensure, Minn. Statutes 2005 270.50

Senior accreditation, Minn. Statutes 2005 270C.98

Dakota County

Transfer of local assessors' duties to, Minn. Statutes 2005 383D.73

Data

Access to data, Minn. Statutes 2005 13.585, 2005 270B.12, 2005 290C.04

Exchange of, property, assessment and review, Minn. Statutes 2005 273.061

Deputy assessors, duties, Minn. Statutes 2005 273.061

Determinations by

Net tax capacity, specific parts of land, Minn. Statutes 2005 272.161

Valuation of property, see same under this topic

Drainage system viewers, cooperation, Minn. Statutes 2005 103E.321

Duties

Certificates of real estate value, Minn. Statutes 2005 272.115

City assessors acting as county assessors, Minn. Statutes 2005 273.063

City or town assessments, assumption of duties, Minn. Statutes 2005 270.50

County assessors acting as local assessors, Minn. Statutes 2005 273.05

Generally, Minn. Statutes 2005 273.054, 2005 273.061

Neglect of tax-related duties, Minn. Statutes 2005 273.21

Tax assessments, see same under this topic

Valuation of property, see same under this topic

Employees

County assessors defined as, Minn. Statutes 2005 176.011

Generally, Minn. Statutes 2005 273.053, 2005 273.061

Employment property,

Copies, tax classification applications, Minn. Statutes 2005 469.170

Employment, licenses, Minn. Statutes 2005 270.50

Environmental cleanup liens, copies, Minn. Statutes 2005 282.019

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equipment and supplies, Minn. Statutes 2005 273.061

Evidence

Property taxes, defenses or objections, records, Minn. Statutes 2005 278.05

Examinations, Minn. Statutes 2005 270.50

Exemptions, real estate appraiser licensing, Minn. Statutes 2005 82B.035

Expenses, reimbursement, Minn. Statutes 2005 270.50

Field cards, Minn. Statutes 2005 278.05

Filing with

Property taxes, Minn. Statutes 2005 273.112, 2005 273.124, 2005 274.01, 2005 274.16

Special assessments, Minn. Statutes 2005 273.111, 2005 273.112

Fines, Minn. Statutes 2005 273.21

Forms, personal property taxes

Verified listing statements, Minn. Statutes 2005 273.25

Homestead applicants, lists

Reports received, Minn. Statutes 2005 290A.25

Inspections, valuation of property, Minn. Statutes 2005 273.061, 2005 273.08

Investigations

Homestead classifications, improper claims, Minn. Statutes 2005 290A.25

Property owners claiming more than one homestead, Minn. Statutes 2005 273.124

Taxes, abatement and settlement, Minn. Statutes 2005 273.061

Valuation of property, applications for reduction, Minn. Statutes 2005 273.061

Liability, taxes, omitted or undervalued property, Minn. Statutes 2005 274.12

Licenses

Nonrenewal, suspension, or revocation, Minn. Statutes 2005 273.061

Requirements, Minn. Statutes 2005 270.48, 2005 270.50

Local assessment appraisal records

Reports received, Minn. Statutes 2005 273.065

Mail and mailing

Homestead applications, Minn. Statutes 2005 273.124

Property valuation notices, Minn. Statutes 2005 273.121

Malfeasance, termination, Minn. Statutes 2005 273.061

Maps, Minn. Statutes 2005 273.061

Meetings

Appeal and equalization boards, Minn. Statutes 2005 274.01

Equalization boards, Minn. Statutes 2005 273.061

Metropolitan area counties

Homesteads, valuation, Minn. Statutes 2005 473.254

Net tax capacity, commercial-industrial property, Minn. Statutes 2005 473F.05, 2005 473F.06

Mileage, costs, payment, Minn. Statutes 2005 270.50

Mining data, reports received, Minn. Statutes 2005 298.48

Misfeasance, termination, Minn. Statutes 2005 273.061

Nonfeasance, termination, Minn. Statutes 2005 273.061

Notice given

Appeal and equalization boards, meetings, Minn. Statutes 2005 274.01

Assessment laws, changes, Minn. Statutes 2005 273.061

Homestead classifications, Minn. Statutes 2005 273.124, 2005 290A.25

Local assessment procedures, deficiencies, Minn. Statutes 2005 273.064

Manufactured homes, valuation of property, Minn. Statutes 2005 273.125

Natural resources lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2005 273.13

Personal property, listing, Minn. Statutes 2005 273.66

Tax increment financing districts, Minn. Statutes 2005 272.71

Unmined iron ore, exploratory boring, discharge of easements, Minn. Statutes 2005 298.46

Valuation of property, Minn. Statutes 2005 273.121

Oath of office, Minn. Statutes 2005 273.061

Oaths, administering, personal property

Listing, Minn. Statutes 2005 273.65, 2005 273.67

Office created, Minn. Statutes 2005 273.061

Office space, Minn. Statutes 2005 273.061

Personal property, leased property, lists, Minn. Statutes 2005 272.69

Petitions to, iron ore, exploratory boring, Minn. Statutes 2005 298.46

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

Property taxes, duties, see Tax assessments under this topic

Property valuations, see Valuation of property under this topic

Publication by

Homestead applications, requests for, filing dates, Minn. Statutes 2005 273.124

Purchases by

Real estate tax judgment sales lands purchases, Minn. Statutes 2005 280.05

Tax-forfeited lands, Minn. Statutes 2005 282.016

Qualifications, Minn. Statutes 2005 273.061

Ramsey County

Appointment, term of office, Minn. Statutes 2005 383A.33

Expenditures, duties, Minn. Statutes 2005 383A.05

Recommendations by, changes, Minn. Statutes 2005 273.061

Records and record keeping

Certificates of real estate value, Minn. Statutes 2005 273.061, 2005 278.05

Classification of property (taxation), changes, Minn. Statutes 2005 273.01, 2005 274.01, 2005 274.13

Discovery, property tax defenses or objections, Minn. Statutes 2005 278.05

Evidence, property tax defenses or objections, Minn. Statutes 2005 278.05

Field cards, Minn. Statutes 2005 278.05

Homesteads, Minn. Statutes 2005 273.11, 2005 273.124

Inspections, property taxes, defenses or objections, Minn. Statutes 2005 278.05

Property appraisal cards, Minn. Statutes 2005 278.05

Public inspection, Minn. Statutes 2005 274.01, 2005 274.13

Tax assessment procedures, Minn. Statutes 2005 273.17

Valuation of property, changes, Minn. Statutes 2005 273.01, 2005 274.01, 2005 274.13

Rent credit applicants, lists

Reports received, Minn. Statutes 2005 290A.25

Reports given

Homestead property damaged by natural disasters or emergencies, net tax capacity, Minn. Statutes 2005 273.123

Omitted property, Minn. Statutes 2005 273.061

Property appraisals, copies, Minn. Statutes 2005 278.05

Real property, market value (1987), Minn. Statutes 2005 273.1102

Tax assessment abstracts, Minn. Statutes 2005 270C.89, 2005 273.061

Taxes, abatement and settlement, Minn. Statutes 2005 273.061

Valuation of property, applications for reduction, Minn. Statutes 2005 273.061

Representation, Assessors Board, Minn. Statutes 2005 270.41

Right of entry, property subject to tax assessments, Minn. Statutes 2005 273.20

School districts, reports received,

Adjusted net tax capacity, Minn. Statutes 2005 127A.48

Service of process on, property taxes, Minn. Statutes 2005 278.01

Supervision of, Revenue Department, duties, Minn. Statutes 2005 270C.85

Tables, township land, market values, Minn. Statutes 2005 273.061

Tax assessments

Annual assessment procedures, Minn. Statutes 2005 273.17

Duties and powers, Minn. Statutes 2005 273.052, 2005 273.054, 2005 273.061, 2005 273.12

Exceptions, Minn. Statutes 2005 273.052

Joint assessments, Minn. Statutes 2005 270.53, 2005 273.072

Local assessment procedures, Minn. Statutes 2005 273.064, 2005 273.065

Metropolitan agricultural preserves, Minn. Statutes 2005 473H.10

Personal property not listed by owner, Minn. Statutes 2005 273.68

Tax-exempt property, Minn. Statutes 2005 273.18

Violations, fines, Minn. Statutes 2005 273.21

Technical assistance, provided to local assessors, Minn. Statutes 2005 273.061

Term

Generally, Minn. Statutes 2005 273.061

Joint assessments, Minn. Statutes 2005 273.072

Termination, Minn. Statutes 2005 273.061

Training

Education requirements, Minn. Statutes 2005 273.0755

Income-producing property appraisal courses, Minn. Statutes 2005 273.11

Instructional courses, Minn. Statutes 2005 273.075

Travel expenses, payment, Minn. Statutes 2005 270.50

Vacancies in office, Minn. Statutes 2005 273.061

Valuation of property

Agricultural Property Tax Law, Minn. Statutes 2005 273.111

Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2005 273.11

Duties, Minn. Statutes 2005 273.061

Experts, hiring, Minn. Statutes 2005 273.053

Homesteads, metropolitan area, Minn. Statutes 2005 473.254

Income-producing property, Minn. Statutes 2005 273.11

Land valuation maps, Minn. Statutes 2005 273.061

Market value, factors and elements affecting, Minn. Statutes 2005 273.12

Metropolitan agricultural preserves, Minn. Statutes 2005 473H.06, 2005 473H.10

Natural resources lands receiving in-lieu payments, Minn. Statutes 2005 273.18

Notice, Minn. Statutes 2005 273.121

Omitted property, Minn. Statutes 2005 274.08, 2005 274.09

Open Space Property Tax Law, Minn. Statutes 2005 273.112

Personal property, Minn. Statutes 2005 273.062

Personal property not listed by owner, Minn. Statutes 2005 273.68

Real property, Minn. Statutes 2005 273.08

Tax-exempt property, Minn. Statutes 2005 273.18

Tax increment financing districts, Minn. Statutes 2005 469.177

Violations and penalties

Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2005 273.061

Neglect of tax-related duties, Minn. Statutes 2005 273.21

Tax assessment duties, Minn. Statutes 2005 274.12

Tax assessment violations, Minn. Statutes 2005 273.21

Waivers, examinations, Minn. Statutes 2005 270.50

Wetlands preservation areas

Notice received, Minn. Statutes 2005 103F.612

Witnesses, authority to summon, Minn. Statutes 2005 273.062