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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2015 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2015 504B.271

Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2015 290.01

Agricultural property, judgments, Minn. Statutes 2015 550.365, 2015 550.366

Agricultural resource project, defined as including personal property, Minn. Statutes 2015 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2015 360.021

Annulment, Minn. Statutes 2015 518.03, 2015 518.58

Antenuptial agreements, Minn. Statutes 2015 501A.04, 2015 519.11

Appraisals, data, classification, Minn. Statutes 2015 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2015 570.061, 2015 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2015 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2015 48A.07, 2015 48A.08

Banks, acquisition and leasing, Minn. Statutes 2015 48.152

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

Business corporations, rights, Minn. Statutes 2015 302A.161, 2015 302A.471

Business trusts, corporate powers, Minn. Statutes 2015 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2015 500.05

Child support, Minn. Statutes 2015 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2015 277.20, 2015 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2015 274.01, 2015 274.14, 2015 274.17

County appeal and equalization boards, duties, Minn. Statutes 2015 274.13

Property tax lists, Minn. Statutes 2015 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2015 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2015 88.11

National security or peacetime emergencies, Minn. Statutes 2015 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2015 48.24

Replevin judgments, Minn. Statutes 2015 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2015 277.21

Law enforcement data, classification, Minn. Statutes 2015 13.82

Consideration for, deed taxes, Minn. Statutes 2015 287.20

Contracts for sale, conditional, Minn. Statutes 2015 48.24, 2015 548.04

Cooperative associations, Minn. Statutes 2015 308A.201, 2015 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 2015 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 2015 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2015 541.05

Data

Appraisals, classification, Minn. Statutes 2015 13.44

Information exchange, tax assessments, Minn. Statutes 2015 273.061

Law enforcement data, classification, Minn. Statutes 2015 13.82

Decedents' property, disposition, Minn. Statutes 2015 390.225

Defeating security, violations and penalties, Minn. Statutes 2015 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2015 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2015 41A.02

Agriculture Development Act, Minn. Statutes 2015 41C.02

Arson, Minn. Statutes 2015 609.556

Classification of property, Minn. Statutes 2015 273.13

Commercial Code, Minn. Statutes 2015 336.1-201, 2015 336.9-102

Crops, Minn. Statutes 2015 557.10

Estate taxes, Minn. Statutes 2015 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2015 583.22

Fraudulent Transfer Act, Minn. Statutes 2015 513.41

Improvements, Minn. Statutes 2015 272.03

Incorporation, detachment, annexation, Minn. Statutes 2015 414.011

Lawsuits related to real property, Minn. Statutes 2015 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2015 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2015 473F.02

Minnesota Condominium Act, Minn. Statutes 2015 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2015 256J.08

Personal property taxes, Minn. Statutes 2015 272.03

Racketeering, Minn. Statutes 2015 609.902

Safe deposit companies, Minn. Statutes 2015 55.01

Uniform Probate Code, Minn. Statutes 2015 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2015 541.05

Determination, commitments, proposed patients, early intervention, Minn. Statutes 2015 253B.066

Development corporations, corporate powers, Minn. Statutes 2015 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2015 629.67

Transfers, MFIP applicants, Minn. Statutes 2015 256J.20

Disposition, hazardous buildings, personal property in, Minn. Statutes 2015 463.21, 2015 463.23, 2015 463.24

Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2015 270C.7105

Equity value, MFIP, Minn. Statutes 2015 256J.08, 2015 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2015 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2015 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2015 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2015 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2015 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2015 609.64

Fraudulent transfers, when made, Minn. Statutes 2015 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2015 13D.05

Great Lakes Commission, Minn. Statutes 2015 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2015 463.21, 2015 463.23, 2015 463.24

Hennepin County, Minn. Statutes 2015 383B.145, 2015 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 2015 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2015 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2015 290.17

Intangible property, unclaimed, Minn. Statutes 2015 345.39

Investments in

Insurance companies, Minn. Statutes 2015 60A.11, 2015 60L.07

Life insurance companies, Minn. Statutes 2015 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2015 550.15

Crops, Minn. Statutes 2015 550.17

How executed, Minn. Statutes 2015 550.08

Levy, taking property into custody, Minn. Statutes 2015 550.12

Levy on bulky articles, procedure, Minn. Statutes 2015 550.13

Levy on money, Minn. Statutes 2015 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2015 550.16

Release of property levied upon, Minn. Statutes 2015 550.11

Exemptions, Minn. Statutes 2015 550.37

Mediation, agricultural property, Minn. Statutes 2015 550.365

Methods of enforcement, Minn. Statutes 2015 550.02

Satisfaction of judgment, Minn. Statutes 2015 550.04

Selection by debtor, Minn. Statutes 2015 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2015 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2015 61A.31

Retail sales, when occurring, Minn. Statutes 2015 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2015 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 2015 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2015 268.058

Life insurance companies, leases, investments, Minn. Statutes 2015 61A.31

Limited liability companies, partnership interest deemed as, Minn. Statutes 2015 322.18

Limited partnerships, Minn. Statutes 2015 321.0701, 2015 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2015 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2015 270C.92, 2015 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 2015 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2015 317A.161, 2015 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2015 609.821

Omitted property, placement on tax rolls, Minn. Statutes 2015 270C.89, 2015 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2015 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2015 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2015 169.09

Personal property taxes, overpayments, Minn. Statutes 2015 276.19

Tax lists, Minn. Statutes 2015 273.66, 2015 273.68

Valuation of property, increases, Minn. Statutes 2015 274.13

Oaths, taxes, listing, Minn. Statutes 2015 273.65 to 2015 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2015 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2015 277.21

Ownership of interest

Generally, Minn. Statutes 2015 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2015 256J.20

Partnerships, see Personal property under PARTNERSHIPS

Passive trusts, effect, Minn. Statutes 2015 501C.0402

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2015 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2015 523.24

Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2015 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2015 297A.68

Property of another, defined, Minn. Statutes 2015 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2015 290.191

Public libraries, Minn. Statutes 2015 134.11, 2015 134.14, 2015 609.541

Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2015 301B.04, 2015 301B.05

Recovered property, law enforcement data, classification, Minn. Statutes 2015 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2015 115.61, 2015 115.64

Religious corporations, dissolution, transfer of property, Minn. Statutes 2015 315.37, 2015 315.38

Religious organizations and societies, Minn. Statutes 2015 315.37, 2015 315.38

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Rents, defined as income, Minn. Statutes 2015 501C.1103

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2015 55.02, 2015 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2015 297A.62, 2015 297A.67, 2015 297A.68

Imposition of tax, Minn. Statutes 2015 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2015 297A.99

Sales

Contracts, Minn. Statutes 2015 48.24, 2015 548.04

County assessors, record keeping, Minn. Statutes 2015 273.061

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

Personal, family, or household goods, Minn. Statutes 2015 336.2-502, 2015 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2015 256J.21

Savings banks, acquisition and leasing, Minn. Statutes 2015 50.085, 2015 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2015 276.04

Secured transactions, default, enforcement of security agreement, Minn. Statutes 2015 336.9-604

Security interest, defined, Minn. Statutes 2015 336.1-201

Situs of property, defined, Minn. Statutes 2015 291.005

Soil and water conservation districts, Minn. Statutes 2015 103C.331, 2015 103C.601

Spousal maintenance, Minn. Statutes 2015 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 2015 514.971 to 2015 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2015 121A.72

Taking, statutes of limitations, Minn. Statutes 2015 541.05

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2015 297A.67, 2015 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2015 345.75

Income and franchise taxes, Minn. Statutes 2015 290.015, 2015 290.191

Sales and use taxes

Exclusions, Minn. Statutes 2015 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2015 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2015 297A.665

Sourcing of sale, Minn. Statutes 2015 297A.668

Tax liens

Exempt property, Minn. Statutes 2015 270C.63, 2015 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 2015 272.01

Unemployment insurance taxes, Minn. Statutes 2015 268.058

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

Generally, Minn. Statutes 2015 272.01

Personal property taxes, taxable property, Minn. Statutes 2015 272.02

Tax-exempt property, valuation, Minn. Statutes 2015 273.11

Taxes, see PROPERTY TAXES

Tenants, eviction actions, Minn. Statutes 2015 504B.365

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2015 273.061

Creation of trust, Minn. Statutes 2015 501C.0401

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2015 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2015 256J.20

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2015 272.115

Trust companies, duties and powers, Minn. Statutes 2015 48A.07, 2015 48A.08

Trustees, delivery of tangible property, Minn. Statutes 2015 501C.0809

Trusts, revocable, amendments disposing of tangibles, Minn. Statutes 2015 501C.0603

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

Valuable personal property, safe deposit storage, Minn. Statutes 2015 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2015 276.01

County assessors, duties, Minn. Statutes 2015 273.061, 2015 273.062

Equalization procedures, Minn. Statutes 2015 274.17

Generally, Minn. Statutes 2015 273.062

Market value, Minn. Statutes 2015 270C.92, 2015 273.11

Property not listed by owner, Minn. Statutes 2015 273.68

Property tax statements, Minn. Statutes 2015 276.04

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2015 274.13

School districts, Minn. Statutes 2015 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2015 272.02

Vulnerable adults, financial exploitation, Minn. Statutes 2015 609.2335

Wives, rights to property, Minn. Statutes 2015 519.02, 2015 519.04