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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2007 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2007 504B.271

Absolute power of disposition, powers of appointment, Minn. Statutes 2007 502.78

Acquisition before January 1, 1933

Gains or losses, basis for computation, Minn. Statutes 2007 290.01

Agricultural property, judgments, Minn. Statutes 2007 550.365, 2007 550.366

Agricultural resource project

Defined as including personal property, Minn. Statutes 2007 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2007 360.021

Annulment, Minn. Statutes 2007 518.03, 2007 518.58

Antenuptial agreements, Minn. Statutes 2007 501A.04, 2007 519.11

Appraisals, data, classification, Minn. Statutes 2007 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2007 570.061, 2007 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2007 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2007 48A.07, 2007 48A.08

Banks, acquisition and leasing, Minn. Statutes 2007 48.152

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

Business corporations, rights, Minn. Statutes 2007 302A.161, 2007 302A.471

Business trusts, corporate powers, Minn. Statutes 2007 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2007 500.05

Child support, Minn. Statutes 2007 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2007 277.20, 2007 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2007 274.01, 2007 274.14, 2007 274.17

County appeal and equalization boards, duties, Minn. Statutes 2007 274.13

Property tax lists, Minn. Statutes 2007 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2007 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2007 88.11

National security or peacetime emergencies, Minn. Statutes 2007 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2007 48.24

Replevin judgments, Minn. Statutes 2007 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2007 277.21

Law enforcement data, classification, Minn. Statutes 2007 13.82

Consideration for, deed taxes, Minn. Statutes 2007 287.20

Contracts for sale, conditional, Minn. Statutes 2007 48.24, 2007 548.04

Cooperative associations, Minn. Statutes 2007 308A.201, 2007 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 2007 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 2007 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2007 541.05

Data

Appraisals, classification, Minn. Statutes 2007 13.44

Information exchange, tax assessments, Minn. Statutes 2007 273.061

Law enforcement data, classification, Minn. Statutes 2007 13.82

Decedents' property, disposition, Minn. Statutes 2007 390.225

Defeating security, violations and penalties, Minn. Statutes 2007 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2007 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2007 41A.02

Agriculture Development Act, Minn. Statutes 2007 41C.02

Arson, Minn. Statutes 2007 609.556

Classification of property, Minn. Statutes 2007 273.13

Commercial Code, Minn. Statutes 2007 336.1-201, 2007 336.9-102

Crops, Minn. Statutes 2007 557.10

Estate taxes, Minn. Statutes 2007 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2007 583.22

Fraudulent Transfer Act, Minn. Statutes 2007 513.41

Improvements, Minn. Statutes 2007 272.03

Incorporation, detachment, annexation, Minn. Statutes 2007 414.011

Lawsuits related to real property, Minn. Statutes 2007 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2007 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2007 473F.02

Minnesota Condominium Act, Minn. Statutes 2007 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2007 256J.08

Personal property taxes, Minn. Statutes 2007 272.03

Racketeering, Minn. Statutes 2007 609.902

Safe deposit companies, Minn. Statutes 2007 55.01

Uniform Principal and Income Act, Minn. Statutes 2007 501B.61

Uniform Probate Code, Minn. Statutes 2007 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2007 541.05

Determination, commitments

Proposed patients, early intervention, Minn. Statutes 2007 253B.066

Development corporations, corporate powers, Minn. Statutes 2007 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2007 629.67

Transfers, MFIP applicants, Minn. Statutes 2007 256J.20

Disposition

Absolute power of, Minn. Statutes 2007 502.78

Hazardous buildings, personal property in, Minn. Statutes 2007 463.21, 2007 463.23, 2007 463.24

Encumbrances, discharge

Tax judgment sale certificate, effect, Minn. Statutes 2007 270C.7105

Equity value, MFIP, Minn. Statutes 2007 256J.08, 2007 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2007 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2007 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2007 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2007 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2007 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2007 609.64

Fraudulent transfers, when made, Minn. Statutes 2007 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

General assistance, eligibility

Exclusion from resources, Minn. Statutes 2007 256D.08

Government-owned personal property, sales

Open Meeting Law, exception, Minn. Statutes 2007 13D.05

Great Lakes Commission, Minn. Statutes 2007 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2007 463.21, 2007 463.23, 2007 463.24

Hennepin County, Minn. Statutes 2007 383B.145, 2007 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 2007 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2007 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness)

Assignment to state, Minn. Statutes 2007 290.17

Intangible property, unclaimed, Minn. Statutes 2007 345.39

Investments in

Institutional funds, Minn. Statutes 2007 309.65

Insurance companies, Minn. Statutes 2007 60A.11, 2007 60L.07

Life insurance companies, Minn. Statutes 2007 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2007 550.15

Crops, Minn. Statutes 2007 550.17

How executed, Minn. Statutes 2007 550.08

Levy, taking property into custody, Minn. Statutes 2007 550.12

Levy on bulky articles, procedure, Minn. Statutes 2007 550.13

Levy on money, Minn. Statutes 2007 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2007 550.16

Release of property levied upon, Minn. Statutes 2007 550.11

Exemptions, Minn. Statutes 2007 550.37

Mediation, agricultural property, Minn. Statutes 2007 550.365

Methods of enforcement, Minn. Statutes 2007 550.02

Satisfaction of judgment, Minn. Statutes 2007 550.04

Selection by debtor, Minn. Statutes 2007 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2007 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2007 61A.31

Retail sales, when occurring, Minn. Statutes 2007 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2007 297A.668

Tangible personal property, see same under this topic

Leasing businesses, tangible personal property

Lists, personal property taxes, Minn. Statutes 2007 272.69

Liens

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

Payment by Revenue Department, Minn. Statutes 2007 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2007 268.058

Life insurance companies, leases, investments, Minn. Statutes 2007 61A.31

Limited liability companies

Partnership interest deemed as, Minn. Statutes 2007 322.18

Limited partnerships, Minn. Statutes 2007 321.0701, 2007 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2007 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2007 270C.92, 2007 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 2007 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2007 317A.161, 2007 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2007 609.821

Omitted property

Leasing businesses, listing violations, Minn. Statutes 2007 272.69

Placement on tax rolls, Minn. Statutes 2007 270C.89, 2007 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2007 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2007 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2007 169.09

Personal property taxes, overpayments, Minn. Statutes 2007 276.19

Tax lists, Minn. Statutes 2007 273.66, 2007 273.68

Valuation of property, increases, Minn. Statutes 2007 274.13

Oaths, taxes, listing, Minn. Statutes 2007 273.65 to 2007 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2007 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2007 277.21

Ownership of interest

Exceptions, income and franchise taxes, Minn. Statutes 2007 290.015

General assistance recipients, Minn. Statutes 2007 256D.08

Indirect ownership, determination, Minn. Statutes 2007 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2007 256J.20

When acquired, Minn. Statutes 2007 290.015

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2007 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2007 523.24

Production, fabrication, printing, or processing

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2007 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2007 297A.68

Property of another, defined, Minn. Statutes 2007 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2007 290.191

Public libraries, Minn. Statutes 2007 134.11, 2007 134.14, 2007 609.541

Public service corporations

Mortgages or trust deeds, security, Minn. Statutes 2007 301B.04, 2007 301B.05

Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30

Recovered property, law enforcement data, classification, Minn. Statutes 2007 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2007 115.61, 2007 115.64

Religious corporations

Dissolution, transfer of property, Minn. Statutes 2007 315.37, 2007 315.38

Religious organizations and societies, Minn. Statutes 2007 315.37, 2007 315.38

Rent, income from defined as income, Minn. Statutes 2007 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 2007 55.02, 2007 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2007 297A.62, 2007 297A.67, 2007 297A.68

Imposition of tax, Minn. Statutes 2007 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2007 297A.99

Sales

Contracts, Minn. Statutes 2007 48.24, 2007 548.04

County assessors, record keeping, Minn. Statutes 2007 273.061

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

Personal, family, or household goods, Minn. Statutes 2007 336.2-502, 2007 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2007 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2007 50.085, 2007 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2007 276.04

Secured transactions

Default, enforcement of security agreement, Minn. Statutes 2007 336.9-604

Security interest, defined, Minn. Statutes 2007 336.1-201

Situs of property, defined, Minn. Statutes 2007 291.005

Soil and water conservation districts, Minn. Statutes 2007 103C.331, 2007 103C.601

Spousal maintenance, Minn. Statutes 2007 518A.71

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 2007 514.971 to 2007 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2007 121A.72

Taking, statutes of limitations, Minn. Statutes 2007 541.05

Tangible personal property used in trade or business

Sales and use taxes, Minn. Statutes 2007 297A.67, 2007 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2007 345.75

Income and franchise taxes, Minn. Statutes 2007 290.015, 2007 290.191

Leasing businesses, lists, personal property taxes, Minn. Statutes 2007 272.69

Sales and use taxes

Credits, Multistate Tax Compact, Minn. Statutes 2007 290.171

Exclusions, Minn. Statutes 2007 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2007 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2007 297A.665

Sourcing of sale, Minn. Statutes 2007 297A.668

Tax liens

Exempt property, Minn. Statutes 2007 270C.63, 2007 277.20

Federal tax liens, see under TAX LIENS

Personal property taxes, see Tax liens under PROPERTY TAXES

Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2007 272.01

Unemployment insurance taxes, Minn. Statutes 2007 268.058

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

Imposition of tax, Minn. Statutes 2007 272.01

Lessees or users, tax liability, Minn. Statutes 2007 272.01

Personal property taxes, taxable property, Minn. Statutes 2007 272.02

Tax liens, exception, Minn. Statutes 2007 272.01

Tax-exempt property, valuation, Minn. Statutes 2007 273.11

Taxes, see PROPERTY TAXES

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2007 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2007 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2007 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30

Resulting trusts, Minn. Statutes 2007 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2007 272.115

Trust companies, duties and powers, Minn. Statutes 2007 48A.07, 2007 48A.08

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

Valuable personal property, safe deposit storage, Minn. Statutes 2007 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2007 276.01

City assessors, duties, Minn. Statutes 2007 273.062

County assessors, duties, Minn. Statutes 2007 273.061, 2007 273.062

Equalization procedures, Minn. Statutes 2007 274.17

Lists, Minn. Statutes 2007 273.062

Market value, Minn. Statutes 2007 270C.92, 2007 273.11

Property not listed by owner, Minn. Statutes 2007 273.68

Property tax statements, Minn. Statutes 2007 276.04

Records, Minn. Statutes 2007 273.062

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2007 274.13

School districts, Minn. Statutes 2007 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2007 272.02

Wives, rights to property, Minn. Statutes 2007 519.02, 2007 519.04