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Minnesota Legislature

Office of the Revisor of Statutes

COUNTY ASSESSORS

Access to data

Housing agency data, Minn. Statutes 2008 13.585

Sustainable forest incentive program claimants, Minn. Statutes 2008 290C.04

Tax returns, Minn. Statutes 2008 270B.12

Accreditation, senior accreditation, Minn. Statutes 2008 270C.98, 2008 273.061

Agricultural preserves, applications, Minn. Statutes 2008 40A.10

Agricultural processing facilities, property tax exemptions, Minn. Statutes 2008 469.1811

Anoka County, tax assessments, Minn. Statutes 2008 383E.13, 2008 383E.14

Appointment

County boards, resolutions by, Minn. Statutes 2008 273.055, 2008 273.061

Joint assessments, Minn. Statutes 2008 273.072

Revocation, Minn. Statutes 2008 273.056

Senior accreditation, Minn. Statutes 2008 270C.98

Unorganized territories, Minn. Statutes 2008 273.061

Appraisals by

Property appraisals, copies, Minn. Statutes 2008 278.05

Real property appraiser licensing, exemption, Minn. Statutes 2008 82B.035

Tax Court petitioners, duties, Minn. Statutes 2008 271.06

Assessors Board, Minn. Statutes 2008 270.41, 2008 270.46

Audits and examinations

Land conveyances outside of cities, Minn. Statutes 2008 273.061

Local assessors' records, Minn. Statutes 2008 273.064

Bonds (officers and fiduciaries)

Omitted or undervalued property, liability, Minn. Statutes 2008 274.12

Certificates of real estate value, Minn. Statutes 2008 272.115, 2008 273.061, 2008 278.05

City assessors acting as county assessors, Minn. Statutes 2008 273.063

Classification of property (taxation)

Changes, Minn. Statutes 2008 273.01, 2008 274.01, 2008 274.13

Class 1b property, lists of qualifying parcels, Minn. Statutes 2008 273.1315

Employment property, Minn. Statutes 2008 469.170

Homesteads, Minn. Statutes 2008 273.11, 2008 273.124, 2008 290A.25

Military service, absence for, Minn. Statutes 2008 273.124

Compatible offices, Minn. Statutes 2008 273.061

Compensation and salaries, Minn. Statutes 2008 273.061

Contraband, seizure, duties, Minn. Statutes 2008 609.5317

Controlled substances, seizure, duties, Minn. Statutes 2008 609.5317

Dakota County, transfer of local assessors' duties to, Minn. Statutes 2008 383D.73

Data

Access to data, Minn. Statutes 2008 13.585, 2008 270B.12, 2008 290C.04

Exchange of, property, assessment and review, Minn. Statutes 2008 273.061

Deputy assessors, duties, Minn. Statutes 2008 273.061

Drainage system viewers, cooperation, Minn. Statutes 2008 103E.321

Duties

Generally, Minn. Statutes 2008 273.054, 2008 273.061

Neglect of tax-related duties, Minn. Statutes 2008 273.21

Employees

County assessors defined as, Minn. Statutes 2008 176.011

Generally, Minn. Statutes 2008 273.053, 2008 273.061

Employment, licenses, Minn. Statutes 2008 270.50

Environmental cleanup liens, copies, Minn. Statutes 2008 282.019

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equipment and supplies, Minn. Statutes 2008 273.061

Examinations, Minn. Statutes 2008 270.50

Field cards, Minn. Statutes 2008 278.05

Fines, Minn. Statutes 2008 273.21

Generally, Minn. Statutes 2008 273.061

Gross tax capacity, estimates, Minn. Statutes 2008 275.08

Liability, taxes, omitted or undervalued property, Minn. Statutes 2008 274.12

Licenses

Nonrenewal, suspension, or revocation, Minn. Statutes 2008 273.061

Requirements, Minn. Statutes 2008 270.48, 2008 270.50

Local assessments

Appraisal records, reports received, Minn. Statutes 2008 273.065

Audits and examinations, Minn. Statutes 2008 273.064

Technical assistance, Minn. Statutes 2008 273.061

Malfeasance, termination, Minn. Statutes 2008 273.061

Manufactured homes, valuation of property, Minn. Statutes 2008 273.125

Maps, Minn. Statutes 2008 273.061

Meetings

Appeal and equalization boards, Minn. Statutes 2008 274.01

Equalization boards, Minn. Statutes 2008 273.061

Metropolitan agricultural preserves, Minn. Statutes 2008 473H.06, 2008 473H.10

Metropolitan area counties

Homesteads, valuation, Minn. Statutes 2008 473.254

Net tax capacity, commercial-industrial property, Minn. Statutes 2008 473F.05, 2008 473F.06

Misfeasance, termination, Minn. Statutes 2008 273.061

Mortgage foreclosures, duties regarding, Minn. Statutes 2008 582.32

Native prairie, tax exemption applications, Minn. Statutes 2008 272.02

Net tax capacity

Commercial-industrial property, metropolitan area counties, Minn. Statutes 2008 473F.05, 2008 473F.06

School districts, adjusted net tax capacity reports, Minn. Statutes 2008 127A.48

Specific parts of land, Minn. Statutes 2008 272.161

Nonfeasance, termination, Minn. Statutes 2008 273.061

Oath of office, Minn. Statutes 2008 273.061

Personal property taxes

Leased property, lists, Minn. Statutes 2008 272.69

Listings, Minn. Statutes 2008 273.25, 2008 273.65, 2008 273.66, 2008 273.67

Tax assessments, personal property not listed by owner, Minn. Statutes 2008 273.68

Taxable value, Minn. Statutes 2008 273.061

Property appraisal cards, Minn. Statutes 2008 278.05

Property taxes, duties, see Tax assessments under this topic

Property valuations, see Valuation of property under this topic

Qualifications, Minn. Statutes 2008 273.061

Ramsey County

Appointment, term of office, Minn. Statutes 2008 383A.33

Expenditures, duties, Minn. Statutes 2008 383A.05

Real estate tax judgment sales lands, duties regarding, Minn. Statutes 2008 280.05

Real property appraiser licensing, exemption, Minn. Statutes 2008 82B.035

Records and record keeping

Certificates of real estate value, Minn. Statutes 2008 273.061, 2008 278.05

Classification of property (taxation), changes, Minn. Statutes 2008 273.01, 2008 274.01, 2008 274.13

Field cards, Minn. Statutes 2008 278.05

Property appraisal cards, Minn. Statutes 2008 278.05

Property tax defenses or objections, Minn. Statutes 2008 278.05

Public inspection, Minn. Statutes 2008 274.01, 2008 274.13

Valuation of property, changes, Minn. Statutes 2008 273.01, 2008 274.01, 2008 274.13

Rent credit applicants, lists, reports received, Minn. Statutes 2008 290A.25

Reports given

Omitted property, Minn. Statutes 2008 273.061

Property appraisals, copies, Minn. Statutes 2008 278.05

Real property, market value (1987), Minn. Statutes 2008 273.1102

Tax assessment abstracts, Minn. Statutes 2008 270C.89, 2008 273.061

Taxes, abatement and settlement, Minn. Statutes 2008 273.061

Valuation of property, applications for reduction, Minn. Statutes 2008 273.061

Right of entry, property subject to tax assessments, Minn. Statutes 2008 273.20

School districts, adjusted net tax capacity reports, Minn. Statutes 2008 127A.48

Special assessments, filing, Minn. Statutes 2008 273.111

Supervision of, Revenue Department, duties, Minn. Statutes 2008 270C.85

Sustainable forest incentive program, access to data, Minn. Statutes 2008 290C.04

Tax assessments

Annual assessment procedures, Minn. Statutes 2008 273.17

City or town assessments, assumption of duties, Minn. Statutes 2008 270.50

Corrections, Minn. Statutes 2008 274.16

County assessors acting as local assessors, Minn. Statutes 2008 273.05

Defenses or objections, Minn. Statutes 2008 278.01, 2008 278.05

Disaster or emergency areas, Minn. Statutes 2008 273.1232

Duties and powers, Minn. Statutes 2008 273.052, 2008 273.054, 2008 273.061, 2008 273.12

Joint assessments, Minn. Statutes 2008 273.072

Local assessment procedures, Minn. Statutes 2008 273.064, 2008 273.065

Metropolitan agricultural preserves, Minn. Statutes 2008 473H.10

Personal property taxes, see same under this topic

Right of entry, property subject to tax assessments, Minn. Statutes 2008 273.20

Tax-exempt property, Minn. Statutes 2008 273.18

Violations, fines, Minn. Statutes 2008 273.21

Tax increment financing districts

Notice given, Minn. Statutes 2008 272.71

Valuation of property, Minn. Statutes 2008 469.177

Tax-forfeited lands, purchases, Minn. Statutes 2008 282.016

Term

Generally, Minn. Statutes 2008 273.061

Joint assessments, Minn. Statutes 2008 273.072

Termination, Minn. Statutes 2008 273.061

Training

Assessors Board, duties, Minn. Statutes 2008 270.41, 2008 270.46, 2008 270.50

Education requirements, Minn. Statutes 2008 273.0755

Income-producing property appraisal courses, Minn. Statutes 2008 273.11

Instructional courses, Minn. Statutes 2008 273.075

Licensure, Minn. Statutes 2008 270.50

Senior accreditation, Minn. Statutes 2008 270C.98

Vacancies in office, Minn. Statutes 2008 273.061

Valuation of property

Agricultural Property Tax Law, Minn. Statutes 2008 273.111

Applications for reduction, Minn. Statutes 2008 273.061

Certificates of real estate value, Minn. Statutes 2008 272.115, 2008 273.061, 2008 278.05

Changes, Minn. Statutes 2008 273.01, 2008 274.01, 2008 274.13

Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2008 273.11

Duties, Minn. Statutes 2008 273.061

Experts, hiring, Minn. Statutes 2008 273.053

Homesteads

Metropolitan area, Minn. Statutes 2008 473.254

Mold damage, valuation reduction, Minn. Statutes 2008 273.11

Income-producing property, Minn. Statutes 2008 273.11

Inspections, Minn. Statutes 2008 273.061, 2008 273.08

Iron ore, Minn. Statutes 2008 298.46, 2008 298.48

Land valuation maps, Minn. Statutes 2008 273.061

Low-income rental property, Minn. Statutes 2008 273.128, 2008 273.13

Manufactured homes, Minn. Statutes 2008 273.125

Market value, factors and elements affecting, Minn. Statutes 2008 273.12

Metropolitan agricultural preserves, Minn. Statutes 2008 473H.06, 2008 473H.10

Natural resources lands receiving in-lieu payments, Minn. Statutes 2008 273.13, 2008 273.18

Omitted or undervalued property, Minn. Statutes 2008 274.08, 2008 274.09, 2008 274.12

Open Space Property Tax Law, Minn. Statutes 2008 273.112

Owners, disability status, Minn. Statutes 2008 273.13

Personal property, Minn. Statutes 2008 273.062, 2008 273.68

Power plants, market value, sliding scale exclusion, Minn. Statutes 2008 272.0211

Property purchased or held for public purposes, Minn. Statutes 2008 272.02

Railroad operating property, equalization of value, Minn. Statutes 2008 270.87

Tax-exempt property, Minn. Statutes 2008 273.18

Tax increment financing districts, Minn. Statutes 2008 469.177

True and full values, certification, Minn. Statutes 2008 273.1101

Valuation notices, mailing, Minn. Statutes 2008 273.121

Violations and penalties

Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2008 273.061

Tax assessment duties, Minn. Statutes 2008 274.12

Tax assessment violations, Minn. Statutes 2008 273.21

Wetlands preservation areas, notice received, Minn. Statutes 2008 103F.612