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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY

Abandonment of personal property by tenants

Landlords' rights, duties, Minn. Statutes 2005 504B.271

Abandonment

Tangible personal property generally, Minn. Statutes 2005 345.75

Absolute power of disposition

Powers of appointment, Minn. Statutes 2005 502.78

Acquisition before January 1, 1933

Gains or losses, basis for computation, Minn. Statutes 2005 290.01

Agricultural property

Judgments, Minn. Statutes 2005 550.365, 2005 550.366

Personal property defined as, Minn. Statutes 2005 583.22

Agricultural resource project

Defined as including personal property, Minn. Statutes 2005 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2005 360.021

Annulment, Minn. Statutes 2005 518.03, 2005 518.58

Antenuptial agreements, Minn. Statutes 2005 501A.04, 2005 519.11

Appraisal, property destroyed during animal disease emergencies, Minn. Statutes 2005 35.09

Appraisals, data, classification, Minn. Statutes 2005 13.44

Arson, see ARSON

Assets, property defined as, Minn. Statutes 2005 513.41

Attachment, Minn. Statutes 2005 570.061, 2005 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2005 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2005 48A.07, 2005 48A.08

Banks, acquisition and leasing, Minn. Statutes 2005 48.152

Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES

Business corporations, rights, Minn. Statutes 2005 302A.161, 2005 302A.471

Business trusts, corporate powers, Minn. Statutes 2005 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2005 500.05

Child support, Minn. Statutes 2005 518.24

Claims, damage or destruction, remuneration

Delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2005 277.20, 2005 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2005 274.01, 2005 274.14, 2005 274.17

County appeal and equalization boards, duties, Minn. Statutes 2005 274.13

Property tax lists, Minn. Statutes 2005 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2005 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2005 88.11

National security or peacetime emergencies, Minn. Statutes 2005 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2005 48.24

Replevin judgments, Minn. Statutes 2005 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2005 277.21

Law enforcement data, classification, Minn. Statutes 2005 13.82

Consideration for, deed taxes, Minn. Statutes 2005 287.20

Contracts for sale, conditional, Minn. Statutes 2005 48.24, 2005 548.04

Cooperative associations, Minn. Statutes 2005 308A.201, 2005 308B.301

Corporations, generally, see Personal property under CORPORATIONS

Counties, see Personal property under COUNTIES

Criminal property damage, see PROPERTY DAMAGE

Crops defined as

Lawsuits related to real property, Minn. Statutes 2005 557.10

Custodial property

Custodial trust property, see Custodial property under TRUSTS

Transfers to minors, see Custodial property under TRANSFERS TO MINORS

Damage

Dangerous smoking, see SMOKING

Generally, see PROPERTY DAMAGE

Hazardous substances releases, Minn. Statutes 2005 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2005 541.05

Data

Appraisals, classification, Minn. Statutes 2005 13.44

Information exchange, tax assessments, Minn. Statutes 2005 273.061

Law enforcement data, classification, Minn. Statutes 2005 13.82

Definitions

Abandoned and unclaimed property, Minn. Statutes 2005 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2005 41A.02

Agriculture Development Act, Minn. Statutes 2005 41C.02

Arson, Minn. Statutes 2005 609.556

Classification of property, Minn. Statutes 2005 273.13

Commercial Code, Minn. Statutes 2005 336.1-201, 2005 336.9-102

Crops, Minn. Statutes 2005 557.10

Estate taxes, Minn. Statutes 2005 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2005 583.22

Fraudulent Transfer Act, Minn. Statutes 2005 513.41

Health care gross revenues taxes, Minn. Statutes 2005 295.50

Improvements, Minn. Statutes 2005 272.03

Incorporation, detachment, annexation, Minn. Statutes 2005 414.011

Lawsuits related to real property, Minn. Statutes 2005 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2005 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2005 473F.02

Minnesota Condominium Act, Minn. Statutes 2005 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2005 256J.08

Personal property taxes, Minn. Statutes 2005 272.03

Property tax collections, Minn. Statutes 2005 276.04

Racketeering, Minn. Statutes 2005 609.902

Safe deposit companies, Minn. Statutes 2005 55.01

Sales and use taxes, Minn. Statutes 2005 297A.61, 2005 297A.68

Uniform Principal and Income Act, Minn. Statutes 2005 501B.61

Uniform Probate Code, Minn. Statutes 2005 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2005 541.05

Determination, commitments

Proposed patients, early intervention, Minn. Statutes 2005 253B.066

Development corporations, corporate powers, Minn. Statutes 2005 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2005 629.67

Transfers, MFIP applicants, Minn. Statutes 2005 256J.20

Disposition

Absolute power of, Minn. Statutes 2005 502.78

Hazardous buildings, personal property in, Minn. Statutes 2005 463.21, 2005 463.23, 2005 463.24

Encumbrances, discharge

Tax judgment sale certificate, effect, Minn. Statutes 2005 270C.7105

Equity value, MFIP, Minn. Statutes 2005 256J.08, 2005 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2005 272.02

Financial institutions, liquidation

Compromise or sale, Minn. Statutes 2005 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2005 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2005 303.03

Foreign limited liability partnerships

Ownership, activities not deemed business transactions, Minn. Statutes 2005 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2005 609.64

Fraudulent transfers, when made, Minn. Statutes 2005 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

General assistance, eligibility

Exclusion from resources, Minn. Statutes 2005 256D.08

Government-owned personal property, sales

Open Meeting Law, exception, Minn. Statutes 2005 13D.05

Great Lakes Commission, Minn. Statutes 2005 1.21

Hazardous buildings

Disposition of personal property in, Minn. Statutes 2005 463.21, 2005 463.23, 2005 463.24

Hennepin County, Minn. Statutes 2005 383B.145, 2005 383B.225, 2005 383B.237

Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE

Hotels, see Personal property of guests under HOTELS

Industrial production

Materials stored, used, or consumed in, Minn. Statutes 2005 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2005 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property

Income or gains (nonbusiness), assignment to state, Minn. Statutes 2005 290.17

Intangible property, unclaimed, Minn. Statutes 2005 345.39

Investments in

Institutional funds, Minn. Statutes 2005 309.65

Insurance companies, Minn. Statutes 2005 60A.11, 2005 60L.07

Life insurance companies, Minn. Statutes 2005 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2005 550.15

Crops, Minn. Statutes 2005 550.17

How executed, Minn. Statutes 2005 550.08

Levy, taking property into custody, Minn. Statutes 2005 550.12

Levy on bulky articles, procedure, Minn. Statutes 2005 550.13

Levy on money, Minn. Statutes 2005 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2005 550.16

Release of property levied upon, Minn. Statutes 2005 550.11

Exemptions, Minn. Statutes 2005 550.37

Mediation, agricultural property, Minn. Statutes 2005 550.365

Methods of enforcement, Minn. Statutes 2005 550.02

Satisfaction of judgment, Minn. Statutes 2005 550.04

Selection by debtor, Minn. Statutes 2005 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2005 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2005 61A.31

Retail sales, when occurring, Minn. Statutes 2005 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2005 297A.668

Tangible personal property, see same under this topic

Leasing businesses, tangible personal property

Lists, personal property taxes, Minn. Statutes 2005 272.69

Liens

Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Payment by Revenue Department, Minn. Statutes 2005 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2005 268.058

Life insurance companies, leases, investments, Minn. Statutes 2005 61A.31

Limited liability companies

Partnership interest deemed as, Minn. Statutes 2005 322.18, 2005 322A.55

Limited partnerships, Minn. Statutes 2005 321.0701, 2005 322.18, 2005 322A.55

Local governments

Transfer to other public corporations, Minn. Statutes 2005 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2005 270C.92, 2005 273.11

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Motor vehicle accidents, see TRAFFIC ACCIDENTS

Natural disasters, loss due to

Replacement, reimbursement, or rebate payments, Minn. Statutes 2005 256J.21

Net tax capacity, see under PERSONAL PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2005 317A.161, 2005 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud

Financial transaction card fraud, Minn. Statutes 2005 609.821

Omitted property

Leasing businesses, listing violations, Minn. Statutes 2005 272.69

Placement on tax rolls, Minn. Statutes 2005 270C.89, 2005 270C.97

Outstate transport or delivery

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.68

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2005 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2005 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2005 169.09

Personal property taxes, overpayments, Minn. Statutes 2005 276.19

Tax lists, Minn. Statutes 2005 273.66, 2005 273.68

Valuation of property, increases, Minn. Statutes 2005 274.13

Oaths, taxes, listing, Minn. Statutes 2005 273.65 to 2005 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2005 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2005 277.21

Taxpayers defined as, Minn. Statutes 2005 276.04

Ownership of interest

Exceptions, income and franchise taxes, Minn. Statutes 2005 290.015

General assistance recipients, Minn. Statutes 2005 256D.08

Indirect ownership, determination, Minn. Statutes 2005 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2005 256J.20

When acquired, Minn. Statutes 2005 290.015

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies

Mortgages or trust deeds, security, Minn. Statutes 2005 300.115

Power of attorney

General authority, tangible personal property transactions, Minn. Statutes 2005 523.24

Production, fabrication, printing, or processing

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2005 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2005 297A.68

Property of another, defined, Minn. Statutes 2005 609.556

Property used in trade or business, sale

Income and franchise taxes, sales factor, exclusion, Minn. Statutes 2005 290.191

Public libraries, Minn. Statutes 2005 134.11, 2005 134.14, 2005 609.541

Public service corporations

Mortgages or trust deeds, security, Minn. Statutes 2005 300.10, 2005 300.11

Purchase, reports about

MFIP applicants or participants, Minn. Statutes 2005 256J.30

Recovered property

Law enforcement data, classification, Minn. Statutes 2005 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2005 115.61, 2005 115.64

Religious corporations

Dissolution, transfer of property, Minn. Statutes 2005 315.37, 2005 315.38

Religious organizations and societies, Minn. Statutes 2005 315.37, 2005 315.38

Rent, income from defined as income, Minn. Statutes 2005 501B.61

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2005 55.02, 2005 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2005 297A.62, 2005 297A.67, 2005 297A.68

Imposition of tax, Minn. Statutes 2005 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2005 297A.99

Sales

Contracts, Minn. Statutes 2005 48.24, 2005 548.04

County assessors, record keeping, Minn. Statutes 2005 273.061

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Personal, family, or household goods, Minn. Statutes 2005 336.2-502, 2005 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2005 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2005 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2005 50.085, 2005 50.1485

Sectional structures

Personal property taxes, tax statements, Minn. Statutes 2005 276.04

Secured transactions

Default, enforcement of security agreement, Minn. Statutes 2005 336.9-604

Security interest, defined, Minn. Statutes 2005 336.1-201

Situs of property, defined, Minn. Statutes 2005 291.005

Soil and water conservation districts, Minn. Statutes 2005 103C.331, 2005 103C.601

Spousal maintenance, Minn. Statutes 2005 518.24

State personal property, see STATE PROPERTY

Statute of frauds, see STATUTE OF FRAUDS

Statutory rule against perpetuities, see PERPETUITIES

Stolen property, see STOLEN PROPERTY

Storage

Liens, Minn. Statutes 2005 514.971 to 2005 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2005 121A.72

Taking, statutes of limitations, Minn. Statutes 2005 541.05

Tangible personal property used in trade or business

Sales and use taxes, Minn. Statutes 2005 297A.67, 2005 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2005 345.75

Income and franchise taxes, Minn. Statutes 2005 290.015, 2005 290.191

Leasing businesses, lists, personal property taxes, Minn. Statutes 2005 272.69

Sales and use taxes

Credits, Multistate Tax Compact, Minn. Statutes 2005 290.171

Exclusions, Minn. Statutes 2005 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2005 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2005 297A.665

Sourcing of sale, Minn. Statutes 2005 297A.668

Tax liens

Exempt property, Minn. Statutes 2005 270C.63, 2005 277.20

Federal tax liens, see under TAX LIENS

Personal property taxes, see Tax liens under PERSONAL PROPERTY TAXES

Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2005 272.01

Unemployment insurance taxes, Minn. Statutes 2005 268.058

Tax-exempt property leased or loaned to for-profit businesses

Imposition of tax, Minn. Statutes 2005 272.01

Lessees or users, tax liability, Minn. Statutes 2005 272.01

Personal property taxes, taxable property, Minn. Statutes 2005 272.02

Tax liens, exception, Minn. Statutes 2005 272.01

Tax-exempt property, valuation, Minn. Statutes 2005 273.11

Taxes, see PERSONAL PROPERTY TAXES

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2005 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2005 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2005 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2005 256J.30

Resulting trusts, Minn. Statutes 2005 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2005 272.115

Trust companies, duties and powers, Minn. Statutes 2005 48A.07, 2005 48A.08

Use, sales and use taxes, see Sales and use taxes under this topic

Valuable personal property

Safe deposit storage, Minn. Statutes 2005 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2005 276.01

City assessors, duties, Minn. Statutes 2005 273.062

County assessors, duties, Minn. Statutes 2005 273.061, 2005 273.062

Equalization procedures, Minn. Statutes 2005 274.17

Lists, Minn. Statutes 2005 273.062

Property not listed by owner, Minn. Statutes 2005 273.68

Property tax statements, Minn. Statutes 2005 276.04

Records, Minn. Statutes 2005 273.062

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2005 274.13

School districts, Minn. Statutes 2005 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2005 272.02

Valuation, market value, Minn. Statutes 2005 270C.92, 2005 273.11

Violations and penalties

Defeating security, Minn. Statutes 2005 609.62

Wives, rights to property, Minn. Statutes 2005 519.02, 2005 519.04