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Minnesota Legislature

Office of the Revisor of Statutes

COUNTY ASSESSORS

Access to data

Housing agency data, Minn. Statutes 2018 13.585

Sustainable forest incentive program claimants, Minn. Statutes 2018 290C.04

Tax returns, Minn. Statutes 2018 270B.12

Accreditation, senior accreditation, Minn. Statutes 2018 270C.98, 2018 273.061

Adjusted net tax capacity reports, Minn. Statutes 2018 273.1325

Agricultural preserves, applications, Minn. Statutes 2018 40A.10

Agricultural processing facilities, property tax exemptions, Minn. Statutes 2018 469.1811

Anoka County, tax assessments, Minn. Statutes 2018 383E.13, 2018 383E.14

Appointment

County boards, resolutions by, Minn. Statutes 2018 273.055, 2018 273.061

Joint assessments, Minn. Statutes 2018 273.072

Revocation, Minn. Statutes 2018 273.056

Senior accreditation, Minn. Statutes 2018 270C.98

Unorganized territories, Minn. Statutes 2018 273.061

Appraisals by

Property appraisals, copies, Minn. Statutes 2018 278.05

Real property appraiser licensing, exemption, Minn. Statutes 2018 82B.035

Tax Court petitioners, duties, Minn. Statutes 2018 271.06

Assessors Board, Minn. Statutes 2018 270.41, 2018 270.46

Audits and examinations

Land conveyances outside of cities, Minn. Statutes 2018 273.061

Local assessors' records, Minn. Statutes 2018 273.064

Bonds (officers and fiduciaries), omitted or undervalued property, liability, Minn. Statutes 2018 274.12

Certificates of real estate value, Minn. Statutes 2018 272.115, 2018 273.061, 2018 278.05

City assessors acting as county assessors, Minn. Statutes 2018 273.063

Classification of property (taxation)

Changes, Minn. Statutes 2018 273.01, 2018 274.01, 2018 274.13

Class 1b property, lists of qualifying parcels, Minn. Statutes 2018 273.1315

Homesteads, Minn. Statutes 2018 273.11, 2018 273.124, 2018 273.1245, 2018 290A.25

Military service, absence for, Minn. Statutes 2018 273.124

Compatible offices, Minn. Statutes 2018 273.061

Compensation and salaries, Minn. Statutes 2018 273.061

Complaints by, local assessors, nonfeasance, misfeasance, and malfeasance, Minn. Statutes 2018 273.0645

Contraband, seizure, duties, Minn. Statutes 2018 609.5317

Controlled substances, seizure, duties, Minn. Statutes 2018 609.5317

Dakota County, transfer of local assessors' duties to, Minn. Statutes 2018 383D.73

Data

Access to data, Minn. Statutes 2018 13.585, 2018 270B.12, 2018 290C.04

Exchange of, property, assessment and review, Minn. Statutes 2018 273.061

Deputy assessors, duties, Minn. Statutes 2018 273.061

Drainage system viewers, cooperation, Minn. Statutes 2018 103E.321

Duties

Generally, Minn. Statutes 2018 273.054, 2018 273.061

Neglect of tax-related duties, Minn. Statutes 2018 273.21

Regional and national duties, Minn. Statutes 2018 216A.07

Employees

County assessors defined as, Minn. Statutes 2018 176.011

Generally, Minn. Statutes 2018 273.053, 2018 273.061

Employment, licenses, Minn. Statutes 2018 270.50

Environmental cleanup liens, copies, Minn. Statutes 2018 282.019

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equipment and supplies, Minn. Statutes 2018 273.061

Examinations, Minn. Statutes 2018 270.50

Field cards, Minn. Statutes 2018 278.05

Fines, Minn. Statutes 2018 273.21

Generally, Minn. Statutes 2018 273.061

Gross tax capacity, estimates, Minn. Statutes 2018 275.08

Liability, taxes, omitted or undervalued property, Minn. Statutes 2018 274.12

Licenses

Nonrenewal, suspension, or revocation, Minn. Statutes 2018 273.061

Real property appraiser licenses, limited exemption, Minn. Statutes 2018 373.01

Requirements, Minn. Statutes 2018 270.48, 2018 270.50

Waivers, examinations, Minn. Statutes 2018 270C.9901

Local assessments

Appraisal records, reports received, Minn. Statutes 2018 273.065

Audits and examinations, Minn. Statutes 2018 273.064

Technical assistance, Minn. Statutes 2018 273.061

Malfeasance, termination, Minn. Statutes 2018 273.061

Manufactured home parks, class I, proof of compliance, Minn. Statutes 2018 327C.16

Manufactured homes, valuation of property, Minn. Statutes 2018 273.125

Maps, Minn. Statutes 2018 273.061

Meetings

Appeal and equalization boards, Minn. Statutes 2018 274.01

Equalization boards, Minn. Statutes 2018 273.061

Metropolitan agricultural preserves, Minn. Statutes 2018 473H.06, 2018 473H.10

Metropolitan area counties, net tax capacity, commercial-industrial property, Minn. Statutes 2018 473F.05, 2018 473F.06

Misfeasance, termination, Minn. Statutes 2018 273.061

Mortgage foreclosures, duties regarding, Minn. Statutes 2018 582.32

Native prairie, tax exemption applications, Minn. Statutes 2018 272.02

Net tax capacity

Adjusted net tax capacity reports, Minn. Statutes 2018 273.1325

Commercial-industrial property, metropolitan area counties, Minn. Statutes 2018 473F.05, 2018 473F.06

Specific parts of land, Minn. Statutes 2018 272.161

Nonfeasance, termination, Minn. Statutes 2018 273.061

Oath of office, Minn. Statutes 2018 273.061

Personal property taxes

Listings, Minn. Statutes 2018 273.25, 2018 273.65, 2018 273.66, 2018 273.67

Tax assessments, personal property not listed by owner, Minn. Statutes 2018 273.68

Taxable value, Minn. Statutes 2018 273.061

Property appraisal cards, Minn. Statutes 2018 278.05

Property taxes, duties, see Tax assessments under this topic

Property valuations, see Valuation of property under this topic

Qualifications, Minn. Statutes 2018 273.061

Ramsey County

Appointment, term of office, Minn. Statutes 2018 383A.33

Expenditures, duties, Minn. Statutes 2018 383A.05

Real estate tax judgment sales lands, duties regarding, Minn. Statutes 2018 280.05

Real property appraiser licensing, exemption, Minn. Statutes 2018 82B.035

Records and record keeping

Certificates of real estate value, Minn. Statutes 2018 273.061, 2018 278.05

Classification of property (taxation), changes, Minn. Statutes 2018 273.01, 2018 274.01, 2018 274.13

Field cards, Minn. Statutes 2018 278.05

Property appraisal cards, Minn. Statutes 2018 278.05

Property tax defenses or objections, Minn. Statutes 2018 278.05

Public inspection, Minn. Statutes 2018 274.01, 2018 274.13

Valuation of property, changes, Minn. Statutes 2018 273.01, 2018 274.01, 2018 274.13

Rent credit applicants, lists, reports received, Minn. Statutes 2018 290A.25

Reports given

Omitted property, Minn. Statutes 2018 273.061

Property appraisals, copies, Minn. Statutes 2018 278.05

Real property, market value (1987), Minn. Statutes 2018 273.1102

Tax assessment abstracts, Minn. Statutes 2018 270C.89, 2018 273.061

Taxes, abatement and settlement, Minn. Statutes 2018 273.061

Valuation of property, applications for reduction, Minn. Statutes 2018 273.061

Right of entry, property subject to tax assessments, Minn. Statutes 2018 273.20

Special assessments, filing, Minn. Statutes 2018 273.111

Supervision of, Revenue Department, duties, Minn. Statutes 2018 270C.85

Sustainable forest incentive program, access to data, Minn. Statutes 2018 290C.04

Tax assessments

Annual assessment procedures, Minn. Statutes 2018 273.17

Board of Equalization, reassessment orders, Minn. Statutes 2018 270.12

City or town assessments, assumption of duties, Minn. Statutes 2018 270.50

Corrections, Minn. Statutes 2018 274.16

County assessors acting as local assessors, Minn. Statutes 2018 273.05

Defenses or objections, Minn. Statutes 2018 278.01, 2018 278.05

Disaster or emergency areas, Minn. Statutes 2018 273.1232

Duties and powers, Minn. Statutes 2018 273.052, 2018 273.054, 2018 273.061, 2018 273.12

Joint assessments, Minn. Statutes 2018 273.072

Local assessment procedures, Minn. Statutes 2018 273.064, 2018 273.065

Metropolitan agricultural preserves, Minn. Statutes 2018 473H.10

Personal property taxes, see same under this topic

Right of entry, property subject to tax assessments, Minn. Statutes 2018 273.20

Tax-exempt property, Minn. Statutes 2018 273.18

Violations, fines, Minn. Statutes 2018 273.21

Tax increment financing districts

Notice given, Minn. Statutes 2018 272.71

Valuation of property, Minn. Statutes 2018 469.177

Tax-forfeited lands, purchases, Minn. Statutes 2018 282.016

Term

Generally, Minn. Statutes 2018 273.061

Joint assessments, Minn. Statutes 2018 273.072

Termination, Minn. Statutes 2018 273.061

Training

Assessors Board, duties, Minn. Statutes 2018 270.41, 2018 270.46, 2018 270.50

Education requirements, Minn. Statutes 2018 273.0755

Income-producing property appraisal courses, Minn. Statutes 2018 273.11

Licensure, Minn. Statutes 2018 270.50

Senior accreditation, Minn. Statutes 2018 270C.98

Vacancies in office, Minn. Statutes 2018 273.061

Valuation of property

Agricultural Property Tax Law, Minn. Statutes 2018 273.111

Applications for reduction, Minn. Statutes 2018 273.061

Certificates of real estate value, Minn. Statutes 2018 272.115, 2018 273.061, 2018 278.05

Changes, Minn. Statutes 2018 273.01, 2018 274.01, 2018 274.13

Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2018 273.11

Duties, Minn. Statutes 2018 273.061

Experts, hiring, Minn. Statutes 2018 273.053

Homesteads, Minn. Statutes 2018 273.11

Income-producing property, Minn. Statutes 2018 273.11

Inspections, Minn. Statutes 2018 273.061, 2018 273.08

Iron ore, Minn. Statutes 2018 298.46, 2018 298.48

Land valuation maps, Minn. Statutes 2018 273.061

Low-income rental property, Minn. Statutes 2018 273.128, 2018 273.13

Manufactured homes, Minn. Statutes 2018 273.125

Market value, factors and elements affecting, Minn. Statutes 2018 273.12

Metropolitan agricultural preserves, Minn. Statutes 2018 473H.06, 2018 473H.10

Natural resources lands receiving in-lieu payments, Minn. Statutes 2018 273.13, 2018 273.18

Omitted or undervalued property, Minn. Statutes 2018 274.08, 2018 274.09, 2018 274.12

Open Space Property Tax Law, Minn. Statutes 2018 273.112

Owners, disability status, Minn. Statutes 2018 273.13

Personal property, Minn. Statutes 2018 273.062, 2018 273.68

Power plants, market value, sliding scale exclusion, Minn. Statutes 2018 272.0211

Property purchased or held for public purposes, Minn. Statutes 2018 272.02

Railroad operating property, equalization of value, Minn. Statutes 2018 270.87

Tax-exempt property, Minn. Statutes 2018 273.18

Tax increment financing districts, Minn. Statutes 2018 469.177

True and full values, certification, Minn. Statutes 2018 273.1101

Valuation notices, mailing, Minn. Statutes 2018 273.121

Violations and penalties

Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2018 273.061

Tax assessment duties, Minn. Statutes 2018 274.12

Tax assessment violations, Minn. Statutes 2018 273.21

Waivers, examinations, Minn. Statutes 2018 270C.9901

Wetlands preservation areas, notice received, Minn. Statutes 2018 103F.612