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2008 Minnesota Statutes Index (topics)

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2008 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2008 504B.271

Absolute power of disposition, powers of appointment, Minn. Statutes 2008 502.78

Acquisition before January 1, 1933

Gains or losses, basis for computation, Minn. Statutes 2008 290.01

Agricultural property, judgments, Minn. Statutes 2008 550.365, 2008 550.366

Agricultural resource project

Defined as including personal property, Minn. Statutes 2008 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2008 360.021

Annulment, Minn. Statutes 2008 518.03, 2008 518.58

Antenuptial agreements, Minn. Statutes 2008 501A.04, 2008 519.11

Appraisals, data, classification, Minn. Statutes 2008 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2008 570.061, 2008 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2008 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2008 48A.07, 2008 48A.08

Banks, acquisition and leasing, Minn. Statutes 2008 48.152

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

Business corporations, rights, Minn. Statutes 2008 302A.161, 2008 302A.471

Business trusts, corporate powers, Minn. Statutes 2008 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2008 500.05

Child support, Minn. Statutes 2008 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2008 277.20, 2008 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2008 274.01, 2008 274.14, 2008 274.17

County appeal and equalization boards, duties, Minn. Statutes 2008 274.13

Property tax lists, Minn. Statutes 2008 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2008 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2008 88.11

National security or peacetime emergencies, Minn. Statutes 2008 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2008 48.24

Replevin judgments, Minn. Statutes 2008 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2008 277.21

Law enforcement data, classification, Minn. Statutes 2008 13.82

Consideration for, deed taxes, Minn. Statutes 2008 287.20

Contracts for sale, conditional, Minn. Statutes 2008 48.24, 2008 548.04

Cooperative associations, Minn. Statutes 2008 308A.201, 2008 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 2008 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 2008 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2008 541.05

Data

Appraisals, classification, Minn. Statutes 2008 13.44

Information exchange, tax assessments, Minn. Statutes 2008 273.061

Law enforcement data, classification, Minn. Statutes 2008 13.82

Decedents' property, disposition, Minn. Statutes 2008 390.225

Defeating security, violations and penalties, Minn. Statutes 2008 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2008 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2008 41A.02

Agriculture Development Act, Minn. Statutes 2008 41C.02

Arson, Minn. Statutes 2008 609.556

Classification of property, Minn. Statutes 2008 273.13

Commercial Code, Minn. Statutes 2008 336.1-201, 2008 336.9-102

Crops, Minn. Statutes 2008 557.10

Estate taxes, Minn. Statutes 2008 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2008 583.22

Fraudulent Transfer Act, Minn. Statutes 2008 513.41

Improvements, Minn. Statutes 2008 272.03

Incorporation, detachment, annexation, Minn. Statutes 2008 414.011

Lawsuits related to real property, Minn. Statutes 2008 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2008 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2008 473F.02

Minnesota Condominium Act, Minn. Statutes 2008 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Personal property taxes, Minn. Statutes 2008 272.03

Racketeering, Minn. Statutes 2008 609.902

Safe deposit companies, Minn. Statutes 2008 55.01

Uniform Principal and Income Act, Minn. Statutes 2008 501B.61

Uniform Probate Code, Minn. Statutes 2008 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2008 541.05

Determination, commitments

Proposed patients, early intervention, Minn. Statutes 2008 253B.066

Development corporations, corporate powers, Minn. Statutes 2008 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2008 629.67

Transfers, MFIP applicants, Minn. Statutes 2008 256J.20

Disposition

Absolute power of, Minn. Statutes 2008 502.78

Hazardous buildings, personal property in, Minn. Statutes 2008 463.21, 2008 463.23, 2008 463.24

Encumbrances, discharge

Tax judgment sale certificate, effect, Minn. Statutes 2008 270C.7105

Equity value, MFIP, Minn. Statutes 2008 256J.08, 2008 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2008 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2008 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2008 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2008 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2008 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2008 609.64

Fraudulent transfers, when made, Minn. Statutes 2008 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

General assistance, eligibility

Exclusion from resources, Minn. Statutes 2008 256D.08

Government-owned personal property, sales

Open Meeting Law, exception, Minn. Statutes 2008 13D.05

Great Lakes Commission, Minn. Statutes 2008 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2008 463.21, 2008 463.23, 2008 463.24

Hennepin County, Minn. Statutes 2008 383B.145, 2008 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 2008 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2008 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness)

Assignment to state, Minn. Statutes 2008 290.17

Intangible property, unclaimed, Minn. Statutes 2008 345.39

Investments in

Insurance companies, Minn. Statutes 2008 60A.11, 2008 60L.07

Life insurance companies, Minn. Statutes 2008 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2008 550.15

Crops, Minn. Statutes 2008 550.17

How executed, Minn. Statutes 2008 550.08

Levy, taking property into custody, Minn. Statutes 2008 550.12

Levy on bulky articles, procedure, Minn. Statutes 2008 550.13

Levy on money, Minn. Statutes 2008 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2008 550.16

Release of property levied upon, Minn. Statutes 2008 550.11

Exemptions, Minn. Statutes 2008 550.37

Mediation, agricultural property, Minn. Statutes 2008 550.365

Methods of enforcement, Minn. Statutes 2008 550.02

Satisfaction of judgment, Minn. Statutes 2008 550.04

Selection by debtor, Minn. Statutes 2008 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2008 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2008 61A.31

Retail sales, when occurring, Minn. Statutes 2008 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2008 297A.668

Tangible personal property, see same under this topic

Leasing businesses, tangible personal property

Lists, personal property taxes, Minn. Statutes 2008 272.69

Liens

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

Payment by Revenue Department, Minn. Statutes 2008 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2008 268.058

Life insurance companies, leases, investments, Minn. Statutes 2008 61A.31

Limited liability companies

Partnership interest deemed as, Minn. Statutes 2008 322.18

Limited partnerships, Minn. Statutes 2008 321.0701, 2008 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2008 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2008 270C.92, 2008 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 2008 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2008 317A.161, 2008 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2008 609.821

Omitted property

Leasing businesses, listing violations, Minn. Statutes 2008 272.69

Placement on tax rolls, Minn. Statutes 2008 270C.89, 2008 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2008 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2008 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2008 169.09

Personal property taxes, overpayments, Minn. Statutes 2008 276.19

Tax lists, Minn. Statutes 2008 273.66, 2008 273.68

Valuation of property, increases, Minn. Statutes 2008 274.13

Oaths, taxes, listing, Minn. Statutes 2008 273.65 to 2008 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2008 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2008 277.21

Ownership of interest

General assistance recipients, Minn. Statutes 2008 256D.08

Generally, Minn. Statutes 2008 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2008 256J.20

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2008 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2008 523.24

Production, fabrication, printing, or processing

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2008 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2008 297A.68

Property of another, defined, Minn. Statutes 2008 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2008 290.191

Public libraries, Minn. Statutes 2008 134.11, 2008 134.14, 2008 609.541

Public service corporations

Mortgages or trust deeds, security, Minn. Statutes 2008 301B.04, 2008 301B.05

Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2008 256J.30

Recovered property, law enforcement data, classification, Minn. Statutes 2008 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2008 115.61, 2008 115.64

Religious corporations

Dissolution, transfer of property, Minn. Statutes 2008 315.37, 2008 315.38

Religious organizations and societies, Minn. Statutes 2008 315.37, 2008 315.38

Rent, income from defined as income, Minn. Statutes 2008 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 2008 55.02, 2008 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2008 297A.62, 2008 297A.67, 2008 297A.68

Imposition of tax, Minn. Statutes 2008 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2008 297A.99

Sales

Contracts, Minn. Statutes 2008 48.24, 2008 548.04

County assessors, record keeping, Minn. Statutes 2008 273.061

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

Personal, family, or household goods, Minn. Statutes 2008 336.2-502, 2008 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2008 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2008 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2008 50.085, 2008 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2008 276.04

Secured transactions

Default, enforcement of security agreement, Minn. Statutes 2008 336.9-604

Security interest, defined, Minn. Statutes 2008 336.1-201

Situs of property, defined, Minn. Statutes 2008 291.005

Soil and water conservation districts, Minn. Statutes 2008 103C.331, 2008 103C.601

Spousal maintenance, Minn. Statutes 2008 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 2008 514.971 to 2008 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2008 121A.72

Taking, statutes of limitations, Minn. Statutes 2008 541.05

Tangible personal property used in trade or business

Sales and use taxes, Minn. Statutes 2008 297A.67, 2008 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2008 345.75

Income and franchise taxes, Minn. Statutes 2008 290.015, 2008 290.191

Leasing businesses, lists, personal property taxes, Minn. Statutes 2008 272.69

Sales and use taxes

Credits, Multistate Tax Compact, Minn. Statutes 2008 290.171

Exclusions, Minn. Statutes 2008 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2008 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2008 297A.665

Sourcing of sale, Minn. Statutes 2008 297A.668

Tax liens

Exempt property, Minn. Statutes 2008 270C.63, 2008 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 2008 272.01

Unemployment insurance taxes, Minn. Statutes 2008 268.058

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

Imposition of tax, Minn. Statutes 2008 272.01

Lessees or users, tax liability, Minn. Statutes 2008 272.01

Personal property taxes, taxable property, Minn. Statutes 2008 272.02

Tax liens, exception, Minn. Statutes 2008 272.01

Tax-exempt property, valuation, Minn. Statutes 2008 273.11

Taxes, see PROPERTY TAXES

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2008 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2008 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2008 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2008 256J.30

Resulting trusts, Minn. Statutes 2008 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2008 272.115

Trust companies, duties and powers, Minn. Statutes 2008 48A.07, 2008 48A.08

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

Valuable personal property, safe deposit storage, Minn. Statutes 2008 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2008 276.01

City assessors, duties, Minn. Statutes 2008 273.062

County assessors, duties, Minn. Statutes 2008 273.061, 2008 273.062

Equalization procedures, Minn. Statutes 2008 274.17

Lists, Minn. Statutes 2008 273.062

Market value, Minn. Statutes 2008 270C.92, 2008 273.11

Property not listed by owner, Minn. Statutes 2008 273.68

Property tax statements, Minn. Statutes 2008 276.04

Records, Minn. Statutes 2008 273.062

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2008 274.13

School districts, Minn. Statutes 2008 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2008 272.02

Wives, rights to property, Minn. Statutes 2008 519.02, 2008 519.04

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