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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2013 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2013 504B.271

Absolute power of disposition, powers of appointment, Minn. Statutes 2013 502.78

Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2013 290.01

Agricultural property, judgments, Minn. Statutes 2013 550.365, 2013 550.366

Agricultural resource project, defined as including personal property, Minn. Statutes 2013 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2013 360.021

Annulment, Minn. Statutes 2013 518.03, 2013 518.58

Antenuptial agreements, Minn. Statutes 2013 501A.04, 2013 519.11

Appraisals, data, classification, Minn. Statutes 2013 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2013 570.061, 2013 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2013 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2013 48A.07, 2013 48A.08

Banks, acquisition and leasing, Minn. Statutes 2013 48.152

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

Business corporations, rights, Minn. Statutes 2013 302A.161, 2013 302A.471

Business trusts, corporate powers, Minn. Statutes 2013 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2013 500.05

Child support, Minn. Statutes 2013 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2013 277.20, 2013 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2013 274.01, 2013 274.14, 2013 274.17

County appeal and equalization boards, duties, Minn. Statutes 2013 274.13

Property tax lists, Minn. Statutes 2013 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2013 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2013 88.11

National security or peacetime emergencies, Minn. Statutes 2013 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2013 48.24

Replevin judgments, Minn. Statutes 2013 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2013 277.21

Law enforcement data, classification, Minn. Statutes 2013 13.82

Consideration for, deed taxes, Minn. Statutes 2013 287.20

Contracts for sale, conditional, Minn. Statutes 2013 48.24, 2013 548.04

Cooperative associations, Minn. Statutes 2013 308A.201, 2013 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 2013 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 2013 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2013 541.05

Data

Appraisals, classification, Minn. Statutes 2013 13.44

Information exchange, tax assessments, Minn. Statutes 2013 273.061

Law enforcement data, classification, Minn. Statutes 2013 13.82

Decedents' property, disposition, Minn. Statutes 2013 390.225

Defeating security, violations and penalties, Minn. Statutes 2013 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2013 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2013 41A.02

Agriculture Development Act, Minn. Statutes 2013 41C.02

Arson, Minn. Statutes 2013 609.556

Classification of property, Minn. Statutes 2013 273.13

Commercial Code, Minn. Statutes 2013 336.1-201, 2013 336.9-102

Crops, Minn. Statutes 2013 557.10

Estate taxes, Minn. Statutes 2013 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2013 583.22

Fraudulent Transfer Act, Minn. Statutes 2013 513.41

Improvements, Minn. Statutes 2013 272.03

Incorporation, detachment, annexation, Minn. Statutes 2013 414.011

Lawsuits related to real property, Minn. Statutes 2013 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2013 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2013 473F.02

Minnesota Condominium Act, Minn. Statutes 2013 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Personal property taxes, Minn. Statutes 2013 272.03

Racketeering, Minn. Statutes 2013 609.902

Safe deposit companies, Minn. Statutes 2013 55.01

Uniform Principal and Income Act, Minn. Statutes 2013 501B.61

Uniform Probate Code, Minn. Statutes 2013 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2013 541.05

Determination, commitments, proposed patients, early intervention, Minn. Statutes 2013 253B.066

Development corporations, corporate powers, Minn. Statutes 2013 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2013 629.67

Transfers, MFIP applicants, Minn. Statutes 2013 256J.20

Disposition

Absolute power of, Minn. Statutes 2013 502.78

Hazardous buildings, personal property in, Minn. Statutes 2013 463.21, 2013 463.23, 2013 463.24

Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2013 270C.7105

Equity value, MFIP, Minn. Statutes 2013 256J.08, 2013 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2013 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2013 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2013 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2013 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2013 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2013 609.64

Fraudulent transfers, when made, Minn. Statutes 2013 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

General assistance, eligibility, exclusion from resources, Minn. Statutes 2013 256D.08

Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2013 13D.05

Great Lakes Commission, Minn. Statutes 2013 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2013 463.21, 2013 463.23, 2013 463.24

Hennepin County, Minn. Statutes 2013 383B.145, 2013 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 2013 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2013 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2013 290.17

Intangible property, unclaimed, Minn. Statutes 2013 345.39

Investments in

Insurance companies, Minn. Statutes 2013 60A.11, 2013 60L.07

Life insurance companies, Minn. Statutes 2013 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2013 550.15

Crops, Minn. Statutes 2013 550.17

How executed, Minn. Statutes 2013 550.08

Levy, taking property into custody, Minn. Statutes 2013 550.12

Levy on bulky articles, procedure, Minn. Statutes 2013 550.13

Levy on money, Minn. Statutes 2013 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2013 550.16

Release of property levied upon, Minn. Statutes 2013 550.11

Exemptions, Minn. Statutes 2013 550.37

Mediation, agricultural property, Minn. Statutes 2013 550.365

Methods of enforcement, Minn. Statutes 2013 550.02

Satisfaction of judgment, Minn. Statutes 2013 550.04

Selection by debtor, Minn. Statutes 2013 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2013 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2013 61A.31

Retail sales, when occurring, Minn. Statutes 2013 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2013 297A.668

Tangible personal property, see same under this topic

Liens

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

Payment by Revenue Department, Minn. Statutes 2013 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2013 268.058

Life insurance companies, leases, investments, Minn. Statutes 2013 61A.31

Limited liability companies, partnership interest deemed as, Minn. Statutes 2013 322.18

Limited partnerships, Minn. Statutes 2013 321.0701, 2013 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2013 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2013 270C.92, 2013 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 2013 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2013 317A.161, 2013 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2013 609.821

Omitted property, placement on tax rolls, Minn. Statutes 2013 270C.89, 2013 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2013 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2013 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2013 169.09

Personal property taxes, overpayments, Minn. Statutes 2013 276.19

Tax lists, Minn. Statutes 2013 273.66, 2013 273.68

Valuation of property, increases, Minn. Statutes 2013 274.13

Oaths, taxes, listing, Minn. Statutes 2013 273.65 to 2013 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2013 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2013 277.21

Ownership of interest

General assistance recipients, Minn. Statutes 2013 256D.08

Generally, Minn. Statutes 2013 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2013 256J.20

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2013 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2013 523.24

Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2013 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2013 297A.68

Property of another, defined, Minn. Statutes 2013 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2013 290.191

Public libraries, Minn. Statutes 2013 134.11, 2013 134.14, 2013 609.541

Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2013 301B.04, 2013 301B.05

Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2013 256J.30

Recovered property, law enforcement data, classification, Minn. Statutes 2013 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2013 115.61, 2013 115.64

Religious corporations, dissolution, transfer of property, Minn. Statutes 2013 315.37, 2013 315.38

Religious organizations and societies, Minn. Statutes 2013 315.37, 2013 315.38

Rent, income from defined as income, Minn. Statutes 2013 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 2013 55.02, 2013 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2013 297A.62, 2013 297A.67, 2013 297A.68

Imposition of tax, Minn. Statutes 2013 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2013 297A.99

Sales

Contracts, Minn. Statutes 2013 48.24, 2013 548.04

County assessors, record keeping, Minn. Statutes 2013 273.061

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

Personal, family, or household goods, Minn. Statutes 2013 336.2-502, 2013 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2013 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2013 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2013 50.085, 2013 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2013 276.04

Secured transactions, default, enforcement of security agreement, Minn. Statutes 2013 336.9-604

Security interest, defined, Minn. Statutes 2013 336.1-201

Situs of property, defined, Minn. Statutes 2013 291.005

Soil and water conservation districts, Minn. Statutes 2013 103C.331, 2013 103C.601

Spousal maintenance, Minn. Statutes 2013 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 2013 514.971 to 2013 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2013 121A.72

Taking, statutes of limitations, Minn. Statutes 2013 541.05

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2013 297A.67, 2013 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2013 345.75

Income and franchise taxes, Minn. Statutes 2013 290.015, 2013 290.191

Sales and use taxes

Exclusions, Minn. Statutes 2013 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2013 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2013 297A.665

Sourcing of sale, Minn. Statutes 2013 297A.668

Tax liens

Exempt property, Minn. Statutes 2013 270C.63, 2013 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 2013 272.01

Unemployment insurance taxes, Minn. Statutes 2013 268.058

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

Generally, Minn. Statutes 2013 272.01

Personal property taxes, taxable property, Minn. Statutes 2013 272.02

Tax-exempt property, valuation, Minn. Statutes 2013 273.11

Taxes, see PROPERTY TAXES

Tenants, eviction actions, Minn. Statutes 2013 504B.365

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2013 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2013 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2013 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2013 256J.30

Resulting trusts, Minn. Statutes 2013 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2013 272.115

Trust companies, duties and powers, Minn. Statutes 2013 48A.07, 2013 48A.08

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

Valuable personal property, safe deposit storage, Minn. Statutes 2013 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2013 276.01

County assessors, duties, Minn. Statutes 2013 273.061, 2013 273.062

Equalization procedures, Minn. Statutes 2013 274.17

Generally, Minn. Statutes 2013 273.062

Market value, Minn. Statutes 2013 270C.92, 2013 273.11

Property not listed by owner, Minn. Statutes 2013 273.68

Property tax statements, Minn. Statutes 2013 276.04

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2013 274.13

School districts, Minn. Statutes 2013 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2013 272.02

Vulnerable adults, financial exploitation, Minn. Statutes 2013 609.2335

Wives, rights to property, Minn. Statutes 2013 519.02, 2013 519.04