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2016 Minnesota Statutes Index (topics)

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2016 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2016 504B.271

Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2016 290.0135

Agricultural property, judgments, Minn. Statutes 2016 550.365, 2016 550.366

Agricultural resource project, defined as including personal property, Minn. Statutes 2016 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2016 360.021

Annulment, Minn. Statutes 2016 518.03, 2016 518.58

Antenuptial agreements, Minn. Statutes 2016 501A.04, 2016 519.11

Appraisals, data, classification, Minn. Statutes 2016 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2016 570.061, 2016 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2016 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2016 48A.07, 2016 48A.08

Banks, acquisition and leasing, Minn. Statutes 2016 48.152

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

Business corporations, rights, Minn. Statutes 2016 302A.161, 2016 302A.471

Business trusts, corporate powers, Minn. Statutes 2016 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2016 500.05

Child support, Minn. Statutes 2016 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2016 277.20, 2016 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2016 274.01, 2016 274.14, 2016 274.17

County appeal and equalization boards, duties, Minn. Statutes 2016 274.13

Property tax lists, Minn. Statutes 2016 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2016 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2016 88.11

National security or peacetime emergencies, Minn. Statutes 2016 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2016 48.24

Replevin judgments, Minn. Statutes 2016 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2016 277.21

Law enforcement data, classification, Minn. Statutes 2016 13.82

Consideration for, deed taxes, Minn. Statutes 2016 287.20

Contracts for sale, conditional, Minn. Statutes 2016 48.24, 2016 548.04

Cooperative associations, Minn. Statutes 2016 308A.201, 2016 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 2016 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 2016 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2016 541.05

Data

Appraisals, classification, Minn. Statutes 2016 13.44

Information exchange, tax assessments, Minn. Statutes 2016 273.061

Law enforcement data, classification, Minn. Statutes 2016 13.82

Decedents' property, disposition, Minn. Statutes 2016 390.225

Defeating security, violations and penalties, Minn. Statutes 2016 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2016 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2016 41A.02

Agriculture Development Act, Minn. Statutes 2016 41C.02

Arson, Minn. Statutes 2016 609.556

Classification of property, Minn. Statutes 2016 273.13

Commercial Code, Minn. Statutes 2016 336.1-201, 2016 336.9-102

Crops, Minn. Statutes 2016 557.10

Estate taxes, Minn. Statutes 2016 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2016 583.22

Fraudulent Transfer Act, Minn. Statutes 2016 513.41

Improvements, Minn. Statutes 2016 272.03

Incorporation, detachment, annexation, Minn. Statutes 2016 414.011

Lawsuits related to real property, Minn. Statutes 2016 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2016 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2016 473F.02

Minnesota Condominium Act, Minn. Statutes 2016 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Personal property taxes, Minn. Statutes 2016 272.03

Racketeering, Minn. Statutes 2016 609.902

Safe deposit companies, Minn. Statutes 2016 55.01

Uniform Probate Code, Minn. Statutes 2016 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2016 541.05

Determination, commitments, proposed patients, early intervention, Minn. Statutes 2016 253B.066

Development corporations, corporate powers, Minn. Statutes 2016 301.75

Disclosure, sureties on bail or recognizance, Minn. Statutes 2016 629.67

Disposition, hazardous buildings, personal property in, Minn. Statutes 2016 463.21, 2016 463.23, 2016 463.24

Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2016 270C.7105

Equity value, MFIP, Minn. Statutes 2016 256J.08

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2016 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2016 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2016 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2016 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2016 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2016 609.64

Fraudulent transfers, when made, Minn. Statutes 2016 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2016 13D.05

Great Lakes Commission, Minn. Statutes 2016 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2016 463.21, 2016 463.23, 2016 463.24

Hennepin County, Minn. Statutes 2016 383B.145, 2016 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 2016 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2016 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2016 290.17

Intangible property, unclaimed, Minn. Statutes 2016 345.39

Investments in

Insurance companies, Minn. Statutes 2016 60A.11, 2016 60L.07

Life insurance companies, Minn. Statutes 2016 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2016 550.15

Crops, Minn. Statutes 2016 550.17

How executed, Minn. Statutes 2016 550.08

Levy, taking property into custody, Minn. Statutes 2016 550.12

Levy on bulky articles, procedure, Minn. Statutes 2016 550.13

Levy on money, Minn. Statutes 2016 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2016 550.16

Release of property levied upon, Minn. Statutes 2016 550.11

Exemptions, Minn. Statutes 2016 550.37

Mediation, agricultural property, Minn. Statutes 2016 550.365

Methods of enforcement, Minn. Statutes 2016 550.02

Satisfaction of judgment, Minn. Statutes 2016 550.04

Selection by debtor, Minn. Statutes 2016 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2016 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2016 61A.31

Retail sales, when occurring, Minn. Statutes 2016 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2016 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 2016 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2016 268.058

Life insurance companies, leases, investments, Minn. Statutes 2016 61A.31

Limited liability companies, partnership interest deemed as, Minn. Statutes 2016 322.18

Limited partnerships, Minn. Statutes 2016 321.0701, 2016 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2016 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2016 270C.92, 2016 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 2016 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2016 317A.161, 2016 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2016 609.821

Omitted property, placement on tax rolls, Minn. Statutes 2016 270C.89, 2016 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2016 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2016 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2016 169.09

Personal property taxes, overpayments, Minn. Statutes 2016 276.19

Tax lists, Minn. Statutes 2016 273.66, 2016 273.68

Valuation of property, increases, Minn. Statutes 2016 274.13

Oaths, taxes, listing, Minn. Statutes 2016 273.65 to 2016 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2016 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2016 277.21

Ownership of interest, generally, Minn. Statutes 2016 290.015

Partnerships, see Personal property under PARTNERSHIPS

Passive trusts, effect, Minn. Statutes 2016 501C.0402

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2016 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2016 523.24

Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2016 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2016 297A.68

Property of another, defined, Minn. Statutes 2016 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2016 290.191

Public libraries, Minn. Statutes 2016 134.11, 2016 134.14, 2016 609.541

Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2016 301B.04, 2016 301B.05

Recovered property, law enforcement data, classification, Minn. Statutes 2016 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2016 115.61, 2016 115.64

Religious corporations, dissolution, transfer of property, Minn. Statutes 2016 315.37, 2016 315.38

Religious organizations and societies, Minn. Statutes 2016 315.37, 2016 315.38

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Rents, defined as income, Minn. Statutes 2016 501C.1103

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2016 55.02, 2016 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2016 297A.62, 2016 297A.67, 2016 297A.68

Imposition of tax, Minn. Statutes 2016 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2016 297A.99

Sales

Contracts, Minn. Statutes 2016 48.24, 2016 548.04

County assessors, record keeping, Minn. Statutes 2016 273.061

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

Personal, family, or household goods, Minn. Statutes 2016 336.2-502, 2016 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2016 256J.21

Savings banks, acquisition and leasing, Minn. Statutes 2016 50.085, 2016 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2016 276.04

Secured transactions, default, enforcement of security agreement, Minn. Statutes 2016 336.9-604

Security interest, defined, Minn. Statutes 2016 336.1-201

Situs of property, defined, Minn. Statutes 2016 291.005

Soil and water conservation districts, Minn. Statutes 2016 103C.331, 2016 103C.601

Spousal maintenance, Minn. Statutes 2016 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 2016 514.971 to 2016 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2016 121A.72

Taking, statutes of limitations, Minn. Statutes 2016 541.05

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2016 297A.67, 2016 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2016 345.75

Income and franchise taxes, Minn. Statutes 2016 290.015, 2016 290.191

Sales and use taxes

Exclusions, Minn. Statutes 2016 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2016 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2016 297A.665

Sourcing of sale, Minn. Statutes 2016 297A.668

Tax liens

Exempt property, Minn. Statutes 2016 270C.63, 2016 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 2016 272.01

Unemployment insurance taxes, Minn. Statutes 2016 268.058

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

Generally, Minn. Statutes 2016 272.01

Personal property taxes, taxable property, Minn. Statutes 2016 272.02

Tax-exempt property, valuation, Minn. Statutes 2016 273.11

Taxes, see PROPERTY TAXES

Tenants, eviction actions, Minn. Statutes 2016 504B.365

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2016 273.061

Creation of trust, Minn. Statutes 2016 501C.0401

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2016 297A.61

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2016 272.115

Trust companies, duties and powers, Minn. Statutes 2016 48A.07, 2016 48A.08

Trustees, delivery of tangible property, Minn. Statutes 2016 501C.0809

Trusts, revocable, amendments disposing of tangibles, Minn. Statutes 2016 501C.0603

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

Valuable personal property, safe deposit storage, Minn. Statutes 2016 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2016 276.01

County assessors, duties, Minn. Statutes 2016 273.061, 2016 273.062

Equalization procedures, Minn. Statutes 2016 274.17

Generally, Minn. Statutes 2016 273.062

Market value, Minn. Statutes 2016 270C.92, 2016 273.11

Property not listed by owner, Minn. Statutes 2016 273.68

Property tax statements, Minn. Statutes 2016 276.04

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2016 274.13

School districts, Minn. Statutes 2016 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2016 272.02

Vulnerable adults, financial exploitation, Minn. Statutes 2016 609.2335

Wives, rights to property, Minn. Statutes 2016 519.02, 2016 519.04

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