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Minnesota Legislature

Office of the Revisor of Statutes

PROPERTY TAXES

Abandoned or foreclosed properties

Special levies for maintenance of, Minn. Statutes 2009 275.74

Abatement

Bonding authority, Minn. Statutes 2009 469.1814

Businesses with disrupted access, Minn. Statutes 2009 469.1816

Definitions, Minn. Statutes 2009 469.1812

Economic development tax abatement, Minn. Statutes 2009 375.194, 2009 469.1815

Generally, Minn. Statutes 2009 270C.86, 2009 469.1812 to 2009 469.1815

Misclassification as nonhomestead, Minn. Statutes 2009 375.192

Net tax capacity, reduction, Minn. Statutes 2009 270C.926

Public infrastructure, financing, Minn. Statutes 2009 469.1815

Real property acquired by state or local governments, Minn. Statutes 2009 272.68

Revenue Department, duties, Minn. Statutes 2009 270C.88

School districts, see same under this topic

Tax changes 2001, levy to offset, Minn. Statutes 2009 469.1814

Tax increment financing districts, Minn. Statutes 2009 469.1813

Uncollected abatement levies, Minn. Statutes 2009 469.1815

Abbreviations, use in descriptions of property, Minn. Statutes 2009 272.031

Abstracts, see Tax lists under this topic

Accounting and bookkeeping, county auditors, duties, Minn. Statutes 2009 276.12

Ad valorem taxes

Agricultural preserves, Minn. Statutes 2009 40A.152

Agricultural processing facility zones, exemption, Minn. Statutes 2009 272.02

Fergus Falls historical zone, exemption, Minn. Statutes 2009 272.02

Homestead benefits improperly allowed, penalties, interest, Minn. Statutes 2009 273.124

Special levies defined as, Minn. Statutes 2009 275.70

Tangible personal property, exclusion, Minn. Statutes 2009 297A.61

Tax statements, Minn. Statutes 2009 276.04

Total ad valorem tax, calculation, Minn. Statutes 2009 275.28

Additional levies

Approval, Minn. Statutes 2009 275.065

Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.74

Local referendum, approval by, Minn. Statutes 2009 275.73

Natural disasters, payment for, Minn. Statutes 2009 275.065, 2009 275.74

Reduced net tax capacity, Minn. Statutes 2009 275.48

Specific taxing authorities, see specific entries under this topic

Adverse possession, Minn. Statutes 2009 541.02

Affidavits

Court administrators, duties, Minn. Statutes 2009 279.20

Delinquent taxes, lists and notices, Minn. Statutes 2009 279.05, 2009 279.13, 2009 279.131, 2009 279.20

Partial payments, Minn. Statutes 2009 279.01

Agricultural homesteads, reports about, Minn. Statutes 2009 273.1108

Agricultural machinery and equipment, Minn. Statutes 2009 168.012

Agricultural preserves, conservation tax credit, Minn. Statutes 2009 40A.152, 2009 273.119

Agricultural processing facilities, exemption, Minn. Statutes 2009 469.1811

Agricultural processing facility zones, exemptions, Minn. Statutes 2009 272.02

Agricultural Property Tax Law

Generally, Minn. Statutes 2009 273.111

Qualifying property, tax increment financing, Minn. Statutes 2009 469.176, 2009 469.177

Air space, separate interest, leases or conveyances, Minn. Statutes 2009 272.04

Airport authorities, Minn. Statutes 2009 360.0425 to 2009 360.0427

Aitkin County

Business incubator property, exemption, Minn. Statutes 2009 272.02

Juvenile detention centers, Minn. Statutes 2009 383C.42

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Amount

Computation, adjustment to nearest even-numbered cent, Minn. Statutes 2009 273.015

Generally, Minn. Statutes 2009 272.67

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02

Senior citizens' property tax deferral program, Minn. Statutes 2009 275.065

State general tax, Minn. Statutes 2009 275.025

Tax statements, Minn. Statutes 2009 276.04

Animal feedlots, monosloped roofs for, Minn. Statutes 2009 272.02

Anoka County

Public safety communication system bonds, Minn. Statutes 2009 383E.21

Subordinate service districts, Minn. Statutes 2009 383E.24

Answers, delinquent taxes, Minn. Statutes 2009 279.15, 2009 279.17

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals

Abatement, Minn. Statutes 2009 270C.86

Applications, approvals, Minn. Statutes 2009 270C.86

County equalization boards, appearance before, Minn. Statutes 2009 270C.92

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2009 277.21

Delinquent taxes, Minn. Statutes 2009 278.06, 2009 279.21, 2009 281.40

Homestead classification, Minn. Statutes 2009 273.124

International economic development zone, valuation and assessments, Minn. Statutes 2009 469.328

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Net tax capacity, findings, Minn. Statutes 2009 270C.924, 2009 270C.925

Reassessments, Minn. Statutes 2009 270C.95

Revenue Department hearing refused, Minn. Statutes 2009 270C.92

School districts, net tax capacity, Minn. Statutes 2009 127A.48

Tax Court, see Appeals to under TAX COURT

Taxpayers' rights, notice, Minn. Statutes 2009 270C.92

Apprenticeship training facilities, Minn. Statutes 2009 272.02

Archery ranges, Open Space Property Tax Law, Minn. Statutes 2009 273.112

Arrearages, see Delinquent taxes under this topic

Assessment books

Agricultural homesteads, separate market values of dwelling and land, Minn. Statutes 2009 273.13

Appeal and equalization boards, duties, Minn. Statutes 2009 274.01

Appendixes, Minn. Statutes 2009 273.03, 2009 274.01

Contents, Minn. Statutes 2009 273.03

Correction, Minn. Statutes 2009 274.08, 2009 274.09, 2009 274.12

County assessors, duties, Minn. Statutes 2009 273.061, 2009 274.12

County auditors, duties, Minn. Statutes 2009 273.03, 2009 274.08, 2009 274.09

Electronic data processing system in lieu of, Minn. Statutes 2009 273.03

Examiners' lists, entries from, Minn. Statutes 2009 274.12

Exempt property converted to taxable uses, Minn. Statutes 2009 272.02

Generally, Minn. Statutes 2009 273.061

Homesteads established after assessment date, Minn. Statutes 2009 273.124

Improvements to property, listing, Minn. Statutes 2009 273.11

Iron ore, Minn. Statutes 2009 273.02

Listing, notice to absent or sick owners, Minn. Statutes 2009 273.66

Manufactured homes, Minn. Statutes 2009 273.125

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 2009 274.07 to 2009 274.12

Real estate tax judgment sales, Minn. Statutes 2009 272.17

Red Lake Game Preserve, tax-forfeited land sales, Minn. Statutes 2009 282.223

Return to county auditor, Minn. Statutes 2009 273.125

Tax-exempt property, Minn. Statutes 2009 273.18

Tax-forfeited lands, Minn. Statutes 2009 272.02, 2009 282.07, 2009 282.223

Valuation of property, recording, Minn. Statutes 2009 273.08

Assessment districts, statutory cities, separation from towns, Minn. Statutes 2009 412.081

Assessments

Abstracts, see Tax lists under this topic

Additional assessments, intentional disregard of law or rules, Minn. Statutes 2009 289A.60

Agriculture best management practices loans, Minn. Statutes 2009 17.117

Alternative review process, Minn. Statutes 2009 274.13

Appraisal activities, Minn. Statutes 2009 270.41

Charitable corporations, separate assessments, Minn. Statutes 2009 273.124

Conflict of laws, Minn. Statutes 2009 273.03

Cooperative associations, separate assessments, Minn. Statutes 2009 273.124

Correction of errors, orders, Minn. Statutes 2009 270C.86

Corrections, Minn. Statutes 2009 273.01

Costs, payment, Minn. Statutes 2009 273.053, 2009 273.064, 2009 273.065

County assessors, duties, Minn. Statutes 2009 273.052, 2009 273.061, 2009 273.062

Criteria, Minn. Statutes 2009 273.12

Deferred assessments, metropolitan agricultural preserves, Minn. Statutes 2009 473H.18

Defined as taxes, Minn. Statutes 2009 272.58

Delinquent personal property taxes, Minn. Statutes 2009 277.01, 2009 277.21

Disaster or emergency areas, Minn. Statutes 2009 273.1232

Equalization procedures, Minn. Statutes 2009 274.17

Exceptions, Minn. Statutes 2009 273.052

Forms, Minn. Statutes 2009 273.03

Income property assessment data, classification, Minn. Statutes 2009 13.51

Joint assessment agreements, Minn. Statutes 2009 273.072

Land erroneously returned as improved, tax-forfeited land sales, refund, Minn. Statutes 2009 283.09

Local assessments, Minn. Statutes 2009 273.064, 2009 273.065

Manufactured homes, Minn. Statutes 2009 273.125

Metropolitan agricultural preserves, Minn. Statutes 2009 473H.18

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Monetary penalties, Minn. Statutes 2009 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2009 270C.926

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 272.10, 2009 273.02, 2009 273.061, 2009 273.062

Pipeline companies, Minn. Statutes 2009 273.33

Power companies, Minn. Statutes 2009 273.36, 2009 273.37

Power lines, Minn. Statutes 2009 272.37, 2009 273.36, 2009 273.37

Power lines property, Minn. Statutes 2009 273.42, 2009 273.425

Presumptions, legality, Minn. Statutes 2009 272.06

Procedures, Minn. Statutes 2009 273.17

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Railroad company lands or land stock, Minn. Statutes 2009 272.21, 2009 272.23

Reassessments, see same under this topic

Records

Assessment books, see same under this topic

Completion, Minn. Statutes 2009 273.065

County assessors, duties, Minn. Statutes 2009 273.061

Delivery to county assessors, Minn. Statutes 2009 273.065

Reduction, Minn. Statutes 2009 274.01, 2009 274.09

Requirements, generally, Minn. Statutes 2009 273.01

Right of assessment, Minn. Statutes 2009 272.10

Right of entry, assessors, Minn. Statutes 2009 273.20

Sectional structures, Minn. Statutes 2009 273.125

Severed mineral interests, Minn. Statutes 2009 272.04

Stage companies, Minn. Statutes 2009 273.33

State-owned land, market value reassessments, Minn. Statutes 2009 273.18

State-owned real property, state employees or officers, dwellings, Minn. Statutes 2009 272.011

Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43

Tax-exempt property, Minn. Statutes 2009 272.01, 2009 273.18

Tax-forfeited lands, invalid sales, Minn. Statutes 2009 282.10

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01

Time, Minn. Statutes 2009 273.01

Transportation companies, Minn. Statutes 2009 273.33

Uniform assessments, Minn. Statutes 2009 273.12

Unmined iron ore, Minn. Statutes 2009 273.1104

Values finalized, Minn. Statutes 2009 274.175

Void assessments, Minn. Statutes 2009 283.01, 2009 283.05

Warehouses on railroad property, Minn. Statutes 2009 273.32

Water companies, Minn. Statutes 2009 273.35

Assessors, neglect or violation of duties, fines, Minn. Statutes 2009 273.21

Assignment for benefit of creditors

Order of preference for tax payment, Minn. Statutes 2009 577.08

Assignments, refunds, Minn. Statutes 2009 290A.11

Audits and examinations, state's claim, Minn. Statutes 2009 6.60, 2009 6.62

Beltrami County

Electric generation facility, personal property taxes, exemption, Minn. Statutes 2009 272.02

Bloomington Port Authority, exemption, Minn. Statutes 2009 469.071

Bloomington

Areawide net tax capacity, commercial-industrial property, Minn. Statutes 2009 473F.08

Firefighters relief association, levy reductions, Minn. Statutes 2009 69.77

Boarding care homes, exemption, Minn. Statutes 2009 272.02

Border cities

Appropriations for credits, Minn. Statutes 2009 469.1735

Credits, Minn. Statutes 2009 469.170, 2009 469.171, 2009 469.1734, 2009 469.1735

Exemption, Minn. Statutes 2009 272.0212, 2009 469.1732, 2009 469.1734

Payments in lieu of taxes, Minn. Statutes 2009 469.1734

Camp meeting associations, exemption, Minn. Statutes 2009 315.42

Cancellation

Delinquent taxes, tax-forfeited lands, Minn. Statutes 2009 282.07

Lands tax-forfeited to the state, Minn. Statutes 2009 290B.07

Cannon Falls Port Authority Commission, Minn. Statutes 2009 469.0722

Carlton County, juvenile detention center, Minn. Statutes 2009 383C.42

Certificates and certification

Delinquent taxes, Minn. Statutes 2009 272.12, 2009 272.162

Electronic, Minn. Statutes 2009 272.122

Certificates of rent paid

Owners or managing agents, duties, Minn. Statutes 2009 290A.19

Refund claims, statutes of limitations, Minn. Statutes 2009 289A.60

Violations, monetary penalties, Minn. Statutes 2009 289A.60

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Certified copies, judgments, void assessments or levies, Minn. Statutes 2009 283.05

Checkoffs

Nongame wildlife, Minn. Statutes 2009 290.431

State elections campaign fund, Minn. Statutes 2009 10A.31

Chisago County

Electric generation facility, personal property taxes, exemption, Minn. Statutes 2009 272.02

Cities

Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12

Airports and landing fields, Minn. Statutes 2009 360.035 to 2009 360.037, 2009 360.042, 2009 360.043

Ambulance services, Minn. Statutes 2009 471.476

Annexation of territory

Apportionment, Minn. Statutes 2009 414.067

Differential taxation, Minn. Statutes 2009 414.035

Levy authority, Minn. Statutes 2009 414.031, 2009 414.0325, 2009 414.033

Payments to towns, Minn. Statutes 2009 414.033

Aquatic plant control, Minn. Statutes 2009 103G.625

Audits and examinations, Minn. Statutes 2009 6.60

Bloomington, areawide net tax capacity, commercial-industrial property, Minn. Statutes 2009 473F.08

Boards of health, enforcement of law, costs, Minn. Statutes 2009 145A.08

Bonds (public debt), Minn. Statutes 2009 272.67, 2009 475.61

Border cities, see same under this topic

Certification of levies, Minn. Statutes 2009 275.065, 2009 275.07

Claims

Claims related to, immunity, Minn. Statutes 2009 466.03

Defenses or objections, petitions for, see same under this topic

Community health boards, Minn. Statutes 2009 145A.11

Community health services, Minn. Statutes 2009 145A.131

Commuter van revolving fund, Minn. Statutes 2009 174.27

Consolidation of territory, Minn. Statutes 2009 414.041, 2009 414.067

County agricultural inspectors, local weed inspections, reimbursement, Minn. Statutes 2009 18.81

County historical societies, Minn. Statutes 2009 138.053

Courthouse and city hall construction, Minn. Statutes 2009 374.29

Dam safety loan payments, Minn. Statutes 2009 103G.511

Debt service resolutions, Minn. Statutes 2009 475.61

Detachment of territory, Minn. Statutes 2009 414.06, 2009 414.067

Economic development authorities, levies for, Minn. Statutes 2009 469.107

Emergency management, local organization, Minn. Statutes 2009 12.26

Emergency medical services districts, special levies, Minn. Statutes 2009 144F.01

Enhanced 911 systems, appropriations based on, Minn. Statutes 2009 403.113

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2009 275.065, 2009 275.48, 2009 446A.086, 2009 471.571

Fire fund, Minn. Statutes 2009 88.04

Fire prevention improvements to private land, Minn. Statutes 2009 88.43

First class cities, see same under this topic

Fourth class cities, see same under this topic

Generally, Minn. Statutes 2009 275.065

Home rule charter cities, see same under this topic

Housing projects, special benefit tax fund, Minn. Statutes 2009 469.033

Incorporated land, concurrent detachment and annexation, Minn. Statutes 2009 414.061

Incorporation of territory, Minn. Statutes 2009 414.067

Infrastructure improvement funds, Minn. Statutes 2009 471.572

Infrastructure replacement reserve funds, Minn. Statutes 2009 471.572

Inspections, expenses and expenditures, Minn. Statutes 2009 446.01

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2009 473.625

Iron Range cities, see same under this topic

Judgments against city, payment, Minn. Statutes 2009 465.14, 2009 466.09

Levies for defaulted debt obligations, Minn. Statutes 2009 446A.086

Levy adjustments for state aid reductions, Minn. Statutes 2009 477A.013

Levy limits, Minn. Statutes 2009 275.011, 2009 469.1815, 2009 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2009 360.036, 2009 360.037

Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.70

Group insurance premiums for officers and employees, Minn. Statutes 2009 471.61

Interstate 35W bridge collapse, unreimbursed costs attributable to, Minn. Statutes 2009 275.70

Local firefighter relief associations, municipal contributions, Minn. Statutes 2009 69.77, 2009 275.70, 2009 353.28

Local government aid reduction offset, Minn. Statutes 2009 275.75

Local police relief associations, municipal contributions, Minn. Statutes 2009 69.77, 2009 275.70, 2009 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2009 353.28, 2009 353A.09

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Pension plans, payment to, Minn. Statutes 2009 275.70

Permanent improvement and replacement funds, Minn. Statutes 2009 471.571

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Reduction in aids and credits, to offset, Minn. Statutes 2009 275.70

Sheriff, police, and fire personnel, wages and benefits, Minn. Statutes 2009 275.70

Social Security, employer contributions, Minn. Statutes 2009 355.03

Storm sewer improvement districts, Minn. Statutes 2009 275.70

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Library construction, Minn. Statutes 2009 134.41

Library services, Minn. Statutes 2009 134.07

Local firefighter relief associations, municipal contributions, Minn. Statutes 2009 69.77, 2009 353.28

Local police relief associations, municipal contributions, Minn. Statutes 2009 69.77, 2009 353.28

Local relief association consolidation accounts, municipal contributions, Minn. Statutes 2009 353.28, 2009 353A.09

Local water management, Minn. Statutes 2009 103B.325, 2009 103B.335

Maternal and child health block grants, matching funds, Minn. Statutes 2009 145.882

Metropolitan area, Minn. Statutes 2009 473.87, 2009 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2009 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Mosquito abatement, Minn. Statutes 2009 18G.14

Municipal bonds, redemption, Minn. Statutes 2009 469.183

Municipal forests, maintenance, Minn. Statutes 2009 459.06

Municipal power agencies, payments to, Minn. Statutes 2009 453.58

Omissions and errors, correction, Minn. Statutes 2009 275.075

Park districts, Minn. Statutes 2009 398.16

Permanent improvement and replacement funds, Minn. Statutes 2009 471.571

Pest control, Minn. Statutes 2009 18G.13

Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 2009 18H.03

Postaudits, payment, Minn. Statutes 2009 6.62

Proposed property taxes, notice and meetings, Minn. Statutes 2009 275.065

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Public libraries, Minn. Statutes 2009 134.07, 2009 134.12

Public works reserve funds, Minn. Statutes 2009 471.57

Publicity expenditures, Minn. Statutes 2009 469.187

Rates, metropolitan area cities, Minn. Statutes 2009 473F.08

Real property acquired by, payment, Minn. Statutes 2009 272.68

Recreational facilities and programs (public), Minn. Statutes 2009 272.02, 2009 471.191

Redevelopment projects, partial exemption, Minn. Statutes 2009 469.043

Reduced net tax capacity, additional levies, Minn. Statutes 2009 275.48

Reduction, abatement, or offsets, Minn. Statutes 2009 126C.48, 2009 375.192

Referendum, Minn. Statutes 2009 275.60

Regional library systems, Minn. Statutes 2009 134.20, 2009 134.34, 2009 134.342

Rehabilitation facilities, Minn. Statutes 2009 268A.06

Reports about, Minn. Statutes 2009 275.07

Restricted residence districts, Minn. Statutes 2009 462.15

Rural service districts, Minn. Statutes 2009 272.67

Second class cities, see same under this topic

Severance pay, Minn. Statutes 2009 126C.43

Sewers, Minn. Statutes 2009 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2009 103F.221

Social Security, employer contributions, Minn. Statutes 2009 355.03

Soil and water conservation districts, Minn. Statutes 2009 103C.331

Specific cities, see specific entries under this topic

State payment of defaulted obligations, repayment, Minn. Statutes 2009 126C.55

Statutory cities, see same under this topic

Storm sewer improvement districts, Minn. Statutes 2009 444.20

Storm water control systems, Minn. Statutes 2009 444.075

Tax liens, improvements, Minn. Statutes 2009 272.32

Teachers, outplacement services, Minn. Statutes 2009 126C.43

Teachers retirement, Saint Paul and Duluth, employer contributions, Minn. Statutes 2009 354A.12

Teachers Retirement Association, payroll deduction shortages, Minn. Statutes 2009 354.51

Third class cities, see same under this topic

Tourist camps, Minn. Statutes 2009 450.19

Unemployment insurance, Minn. Statutes 2009 268.052

Urban service districts, Minn. Statutes 2009 272.67

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Voting machines and systems, Minn. Statutes 2009 206.59

War memorials, Minn. Statutes 2009 416.02

Wastewater treatment, Minn. Statutes 2009 473.521

Wastewater treatment facilities, Minn. Statutes 2009 444.075

Water services facilities of private vendors, Minn. Statutes 2009 272.02, 2009 471A.03, 2009 471A.05

Water supply, Minn. Statutes 2009 444.075

Watershed districts, Minn. Statutes 2009 103B.241, 2009 103D.915, 2009 444.075

Watershed management, Minn. Statutes 2009 103B.245

City development districts, exemptions, Minn. Statutes 2009 272.02, 2009 469.127

Claimants (refunds)

Claimants not located, lapse of credit, Minn. Statutes 2009 290A.18

Claimants of deceased persons, inspection of returns, Minn. Statutes 2009 270B.03

Death, effect, Minn. Statutes 2009 290A.18

Delinquent taxes, refunds applied against, Minn. Statutes 2009 290A.15

Eligibility, proof, Minn. Statutes 2009 290A.09

Generally, Minn. Statutes 2009 290A.03

Homesteads, Minn. Statutes 2009 290A.03, 2009 290A.05

Leasehold cooperative tenants, Minn. Statutes 2009 290A.091

One per household, Minn. Statutes 2009 290A.08

Right to file claim, Minn. Statutes 2009 290A.18

Spouses, Minn. Statutes 2009 290A.08

Claims (refunds), see Refunds under this topic

Class 1 property, qualifying property

Border city development zones, Minn. Statutes 2009 272.0212

Homestead determination, Minn. Statutes 2009 273.124

Residential homesteads, Minn. Statutes 2009 273.13

Class 1a property

Class rates, Minn. Statutes 2009 273.13

Defined as residential property, Minn. Statutes 2009 276A.01

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.11, 2009 273.124, 2009 273.13

Residential homestead market value credit, Minn. Statutes 2009 273.1384

Class 1b property

Certification, procedures, Minn. Statutes 2009 273.1315

Defined as residential property, Minn. Statutes 2009 276A.01

Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01

Generally, Minn. Statutes 2009 273.13

Homestead declarations, filing, Minn. Statutes 2009 273.1315

Property owners, duties, Minn. Statutes 2009 273.1315

Qualifying property, Minn. Statutes 2009 270B.12, 2009 273.124, 2009 273.13

Residential homestead market value credit, Minn. Statutes 2009 273.1384

Class 1c property

Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01

Generally, Minn. Statutes 2009 273.13

State general tax, Minn. Statutes 2009 275.025

Class 1d property, Minn. Statutes 2009 273.13

Class 2 property, Minn. Statutes 2009 273.13

Class 2a property

Agricultural homesteads, Minn. Statutes 2009 273.124, 2009 273.1384

Defined as residential property, Minn. Statutes 2009 276A.01

Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01

Generally, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.111, 2009 273.124, 2009 273.13

Residential homestead market value credit, Minn. Statutes 2009 273.1384

Rural preserve property tax program, Minn. Statutes 2009 273.114

Class 2b property

Class rates, Minn. Statutes 2009 273.13

Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.13

Rural preserve property tax program, Minn. Statutes 2009 273.114

Class 2c property, managed forest land, Minn. Statutes 2009 273.13

Class 3 property

Defined as commercial-industrial property, Minn. Statutes 2009 276A.01

Defined as residential property, Minn. Statutes 2009 276A.01

Market value, Minn. Statutes 2009 273.11

Qualifying property, border city development zones, Minn. Statutes 2009 272.0212

State general tax, Minn. Statutes 2009 275.025

Class 3a property

Delinquent property taxes, Minn. Statutes 2009 279.01, 2009 279.37

Disparity reduction credit, Minn. Statutes 2009 273.1398

Generally, Minn. Statutes 2009 273.13

Income-producing property, Minn. Statutes 2009 273.11

Property taxes, partial payments, Minn. Statutes 2009 279.01

Class 3b property

Class rates, Minn. Statutes 2009 273.13

Disparity reduction credit, Minn. Statutes 2009 273.1398

Income-producing property, Minn. Statutes 2009 273.11

Market value, Minn. Statutes 2009 273.13

Qualifying property, enterprise zones, Minn. Statutes 2009 272.0212, 2009 273.13, 2009 469.170

Class 4 property

Defined as residential property, Minn. Statutes 2009 276A.01

Qualifying property, border city development zones, Minn. Statutes 2009 272.0212

Class 4a property

Class rates, generally, Minn. Statutes 2009 273.13

Disparity reduction credit, Minn. Statutes 2009 273.1398

Income-producing property, Minn. Statutes 2009 273.11

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.11, 2009 273.13

Class 4b property

Class 4bb property, reclassification as, Minn. Statutes 2009 279.37

Class rates, Minn. Statutes 2009 273.13

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.11, 2009 273.13, 2009 273.1319

Class 4bb property

Class rates, Minn. Statutes 2009 273.13

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 273.13, 2009 273.1319

Reclassification to class 4b property, Minn. Statutes 2009 279.37

Class 4c property

Delinquent property taxes, monetary penalties, Minn. Statutes 2009 279.01

Generally, Minn. Statutes 2009 273.13

Income-producing property, Minn. Statutes 2009 273.11

State general tax, Minn. Statutes 2009 275.025

Class 4d property, low-income rental property, Minn. Statutes 2009 273.128, 2009 273.13

Class 4e property, income-producing property, Minn. Statutes 2009 273.11

Class 5 property

Class rates, Minn. Statutes 2009 273.13

Commercial-industrial property, Minn. Statutes 2009 276A.01

Income-producing property, Minn. Statutes 2009 273.11

Market value, Minn. Statutes 2009 273.13

Qualifying property, Minn. Statutes 2009 272.0212, 2009 273.13

State general tax, Minn. Statutes 2009 275.025

Class rates, generally, Minn. Statutes 2009 273.13

Classification for taxation

Changes

Assessment sales ratio study, Minn. Statutes 2009 127A.48

Correction of errors, when allowed, Minn. Statutes 2009 274.01, 2009 274.13, 2009 274.14, 2009 274.17

County appeal and equalization boards, duties, Minn. Statutes 2009 274.13

Property tax lists, Minn. Statutes 2009 276.01

Reclassification as homestead property, Minn. Statutes 2009 275.065

Recording procedures, Minn. Statutes 2009 273.17

Tax increment financing districts, effect on net tax capacity, Minn. Statutes 2009 469.177

When allowed, Minn. Statutes 2009 273.01

Enterprise zones, employment property, Minn. Statutes 2009 469.170

Generally, Minn. Statutes 2009 273.13

Specific classes, see specific classes under this topic

Tax-exempt property converted to taxable uses, Minn. Statutes 2009 272.02

Clay County, flood loss aid, Minn. Statutes 2009 273.1383

Collection

Adjustment to nearest even-numbered cent, Minn. Statutes 2009 273.015

Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Attorney general, duties, Minn. Statutes 2009 272.58

Authority, Minn. Statutes 2009 276.01

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

Collection sites, counties, Minn. Statutes 2009 276.04

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

County treasurers, duties, see Tax collections under COUNTY TREASURERS

Delinquent taxes, Minn. Statutes 2009 274.12, 2009 277.17, 2009 277.21 to 2009 277.24, 2009 280.38

Estimated collections, Minn. Statutes 2009 276.11, 2009 276.111

Exception, Minn. Statutes 2009 276.02

Failure to collect, criminal penalties, Minn. Statutes 2009 289A.63

Fines, forfeitures, penalties, and interest, Minn. Statutes 2009 276.02

Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 2009 290A.25

Lawsuits, Minn. Statutes 2009 272.30, 2009 272.58

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124

Manufactured homes, Minn. Statutes 2009 273.125

Monetary penalties, Minn. Statutes 2009 289A.60

Net tax capacity appeals, effect, Minn. Statutes 2009 270C.926

Omitted property, Minn. Statutes 2009 272.10

Open Space Property Tax Law, Minn. Statutes 2009 273.112

Railroad company lands or land stock, Minn. Statutes 2009 272.21, 2009 272.23

Right of collection, Minn. Statutes 2009 272.10

Settlement, Minn. Statutes 2009 276.09, 2009 276.10, 2009 276.111

Statements about, municipal clerks, duties, Minn. Statutes 2009 471.69

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01

Undivided interests, separate payments, Minn. Statutes 2009 276.07

Combined units of government, Minn. Statutes 2009 465.82

Common interest communities

Homestead determination, Minn. Statutes 2009 273.124

Recording, Minn. Statutes 2009 515B.1-116

Separate titles and taxation, Minn. Statutes 2009 515B.1-105

Complaints, Revenue Department, duties, Minn. Statutes 2009 270C.92

Confession of judgment

Cancellation, Minn. Statutes 2009 279.33, 2009 279.34

Delinquent personal property taxes, Minn. Statutes 2009 277.23

Generally, Minn. Statutes 2009 279.03, 2009 279.37

Taxes included, not delinquent, property tax refunds, Minn. Statutes 2009 290A.10, 2009 290A.14

Confiscation of property, Minn. Statutes 2009 277.21

Conflict of laws

Listing, assessments, Minn. Statutes 2009 273.03

Special levy laws superseded, Minn. Statutes 2009 275.092

Taxes levied for a specific year, prevailing law, Minn. Statutes 2009 279.04

Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2009 273.118

Conservation property, restrictions, Minn. Statutes 2009 273.117

Conservation tax credit

Certification and payment, Minn. Statutes 2009 273.1392

Generally, Minn. Statutes 2009 273.119

Net property taxes, calculation, Minn. Statutes 2009 273.1393

Property tax statements, Minn. Statutes 2009 276.04

Consolidated conservation areas, Minn. Statutes 2009 84A.53

Constitutional tax levy

Certificates of deposit, payment, Minn. Statutes 2009 16A.671

General obligation special tax bonds, payment, Minn. Statutes 2009 16A.661, 2009 41B.19

Refunding bonds, payment, Minn. Statutes 2009 16A.641

Contamination taxes, Minn. Statutes 2009 270.91 to 2009 270.98, 2009 275.065, 2009 276.04

Cook County

Juvenile detention center, Minn. Statutes 2009 383C.42

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Cooperative districts (schools)

Generally, see School districts under this topic

Levies for cooperative programs, Minn. Statutes 2009 126C.43

School buildings and grounds, repair, Minn. Statutes 2009 126C.40

Costs, distribution, Minn. Statutes 2009 276.131

Counties

Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12

Aeronautics assistance, other municipalities, Minn. Statutes 2009 360.043

Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2009 17.117

Airports and landing fields, Minn. Statutes 2009 360.036, 2009 360.037, 2009 360.042

Ambulance services, Minn. Statutes 2009 471.476

Apportionment, Minn. Statutes 2009 270.12

Armory construction, Minn. Statutes 2009 193.145, 2009 193.27

Boards of health, enforcement of law, costs, Minn. Statutes 2009 145A.08

Bonded debt sinking fund, Minn. Statutes 2009 272.28

Bonds (public debt), Minn. Statutes 2009 475.61

Boundary changes, effect, Minn. Statutes 2009 370.19

Business and economic development, Minn. Statutes 2009 469.180

Capital and equipment purchases, Minn. Statutes 2009 373.01

Capital improvements, Minn. Statutes 2009 275.011, 2009 373.25

Certification, Minn. Statutes 2009 275.065, 2009 275.07

City hall, construction, Minn. Statutes 2009 374.29

Claims, defenses, or objections, see Defenses or objections, petitions for under this topic

Claims related to, immunity, Minn. Statutes 2009 466.03

Community corrections facilities, Minn. Statutes 2009 401.05

Community health boards, Minn. Statutes 2009 145A.11

Community health services, Minn. Statutes 2009 145A.131

Commuter van revolving fund, Minn. Statutes 2009 174.27

Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87

County agricultural societies, Minn. Statutes 2009 38.27

County building funds, Minn. Statutes 2009 373.25

County cemeteries, exemption, Minn. Const. art 10 s 1

County extension work, expenses, Minn. Statutes 2009 38.36

County government study commissions, expenses, Minn. Statutes 2009 375A.13

County historical societies, support, Minn. Statutes 2009 138.052

County medical assistance fund, Minn. Statutes 2009 256B.20

County nursing homes, Minn. Statutes 2009 376.56

County parks, Minn. Statutes 2009 398.33

Courthouses, maintenance and construction, Minn. Statutes 2009 374.29, 2009 375.18

Dam safety loan payments, Minn. Statutes 2009 103G.511

Debt service resolutions, Minn. Statutes 2009 471.61, 2009 475.61

Delinquency dates, published notice, Minn. Statutes 2009 385.40

Delinquent taxes, Minn. Statutes 2009 279.09, 2009 384.19, 2009 385.42

Detached territory, Minn. Statutes 2009 370.20

Distribution of revenues, homestead benefits improperly allowed, Minn. Statutes 2009 273.124

Diversionary work program, Minn. Statutes 2009 261.063

Election redistricting expenses, Minn. Statutes 2009 204B.135

Emergency jobs programs, Minn. Statutes 2009 375.555

Emergency management, local organization, Minn. Statutes 2009 12.26

Enterprise zones, credits, see same under this topic

Excess levies, Minn. Statutes 2009 275.065, 2009 275.26, 2009 446A.086

Fire prevention improvements to private land, Minn. Statutes 2009 88.43

Fire protection, unorganized territories, Minn. Statutes 2009 365.243

First responder associations, Minn. Statutes 2009 365.243

Forest development, Minn. Statutes 2009 282.38

Generally, Minn. Statutes 2009 275.065

Goose management lands, exemption, Minn. Statutes 2009 97A.061

Great River Road, financial assistance, Minn. Statutes 2009 373.27

Groundwater plan costs, Minn. Statutes 2009 103B.255

Human services boards, Minn. Statutes 2009 402.065

Indigent hospitalization, chemical dependency services, Minn. Statutes 2009 254B.03

Infrastructure improvement funds, Minn. Statutes 2009 471.572

Iron Range counties, Minn. Statutes 2009 276A.01 to 2009 276A.09, 2009 298.28

Irregular tracts, platting costs, Minn. Statutes 2009 272.19

Jails, construction, Minn. Statutes 2009 641.23, 2009 641.264

Lake improvement districts, Minn. Statutes 2009 103B.555, 2009 103B.581

Lake improvement program, Minn. Statutes 2009 103F.801

Late payments, penalties, Minn. Statutes 2009 373.41

Leased public campgrounds, road maintenance, Minn. Statutes 2009 92.46

Levies for defaulted debt obligations, Minn. Statutes 2009 446A.086

Levy limits

Abatements, inclusion, Minn. Statutes 2009 469.1815

Capital improvement program, mill rate limits, Minn. Statutes 2009 275.011

Deductions from, community revitalization program payments, Minn. Statutes 2009 469.1831

Excess levies, see same under this topic

Generally, Minn. Statutes 2009 471.69

Social service funding, effect on, Minn. Statutes 2009 256F.10

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2009 360.036, 2009 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2009 471.61

Health and human services, for increased costs of, Minn. Statutes 2009 275.70

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2009 353.28

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Pension plans, payment to, Minn. Statutes 2009 275.70

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Reduction in aids and credits, to offset, Minn. Statutes 2009 275.70

Sheriffs, police and fire personnel, payment of wages and benefits to, Minn. Statutes 2009 275.70

Social Security, employer contributions, Minn. Statutes 2009 355.03

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2009 473.811

Library construction, Minn. Statutes 2009 134.41

Library services, Minn. Statutes 2009 134.07

Local government correctional service retirement plan, employer contributions, Minn. Statutes 2009 353.28

Local safety councils, Minn. Statutes 2009 471.63

Local social services agencies, Minn. Statutes 2009 393.08

Local water management, Minn. Statutes 2009 103B.311, 2009 103B.331, 2009 103B.335

Local water planning, powers, Minn. Statutes 2009 103B.311, 2009 103B.331

Metropolitan agricultural preserves, state reimbursement for lost revenue, Minn. Statutes 2009 473H.10

Metropolitan area, Minn. Statutes 2009 473.811, 2009 473.87

Metropolitan surface water management programs, Minn. Statutes 2009 103B.245, 2009 103B.251, 2009 275.066, 2009 275.07

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Mosquito abatement, Minn. Statutes 2009 18G.14

Mosquito control, additional levies, Minn. Statutes 2009 473.711

Net tax capacity, reduction, human services, Minn. Statutes 2009 256F.10, 2009 256F.13

New counties, Minn. Statutes 2009 370.01, 2009 370.20, 2009 370.23

Newly consolidated counties, Minn. Statutes 2009 371.10, 2009 371.11, 2009 371.14

Noxious weeds, control or eradication, Minn. Statutes 2009 18.83

Omissions and errors, correction, Minn. Statutes 2009 275.075

Park districts, Minn. Statutes 2009 398.16, 2009 398.17

Payment statements, manufactured homes, Minn. Statutes 2009 169.86

Payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2009 471.49 to 2009 471.55

Pest control, Minn. Statutes 2009 18G.13

Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 2009 18H.03

Poor relief, Minn. Statutes 2009 261.062, 2009 261.063

Postaudits, payment, Minn. Statutes 2009 6.62

Power line taxes, Minn. Statutes 2009 127A.34, 2009 127A.45

Probation officer costs, Minn. Statutes 2009 244.19

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Public libraries, Minn. Statutes 2009 134.07, 2009 134.12

Public safety radio communication system, Minn. Statutes 2009 373.47, 2009 403.31

Real property acquired by, payment, Minn. Statutes 2009 272.68

Recreational facilities for senior citizens, Minn. Statutes 2009 471.16

Red Lake Game Preserve, bond payments, Minn. Statutes 2009 84A.11

Reduction, abatement, or offsets, Minn. Statutes 2009 126C.48, 2009 375.192, 2009 375.194, 2009 477A.14

Referendum, Minn. Statutes 2009 275.60, 2009 375.20

Regional library systems, Minn. Statutes 2009 134.07, 2009 134.34, 2009 134.342

Rehabilitation facilities, Minn. Statutes 2009 268A.06

Reports about, Minn. Statutes 2009 275.07

Resettlement projects, in lieu payments, Minn. Statutes 2009 471.50 to 2009 471.55

Road and bridge funds, Minn. Statutes 2009 163.05

Sale of land, Minn. Statutes 2009 373.01

Sewers, Minn. Statutes 2009 444.075

Shoreland development, model ordinances, costs, Minn. Statutes 2009 103F.215

Social Security, employer contributions, Minn. Statutes 2009 355.03

Soil and water conservation districts, Minn. Statutes 2009 103C.331

Solid waste management, Minn. Statutes 2009 400.08, 2009 400.11

Special assessors, salary reimbursement, Minn. Statutes 2009 270C.96

Special laws superseded, Minn. Statutes 2009 275.092

Special levies, Minn. Statutes 2009 6.57, 2009 144F.01, 2009 275.70

Specific counties, see specific entries under this topic

State general tax, apportionment and levy, Minn. Statutes 2009 275.025

Storm water control systems, Minn. Statutes 2009 444.075

Subordinate service districts, Minn. Statutes 2009 375B.03, 2009 375B.09

Surveys to restore United States survey corners, Minn. Statutes 2009 381.12

Tax examiners, compensation and salaries, Minn. Statutes 2009 274.10

Tax notices, Minn. Statutes 2009 275.065, 2009 279.09, 2009 385.40

Tort judgments, payment, Minn. Statutes 2009 466.09

Unemployment insurance, Minn. Statutes 2009 268.052

Uniform rates, subordinate service districts, exception, Minn. Statutes 2009 375B.03

Unorganized territories, road district assessors, appointment, Minn. Statutes 2009 375.23

Unpaid taxes, searches for, Minn. Statutes 2009 384.19, 2009 385.42

Voting machines and systems, Minn. Statutes 2009 206.59

War memorial buildings, Minn. Statutes 2009 373.053

Wastewater treatment, Minn. Statutes 2009 473.521

Wastewater treatment facilities, Minn. Statutes 2009 444.075

Water services facilities of private vendors, Minn. Statutes 2009 272.02, 2009 471A.03, 2009 471A.05

Water supply, Minn. Statutes 2009 444.075

Watershed districts, Minn. Statutes 2009 103B.241, 2009 103D.915, 2009 444.075

Watershed management, Minn. Statutes 2009 103B.245

Weed control, prorated expenses, Minn. Statutes 2009 375.30

Wind energy conversion lands, valuation, Minn. Statutes 2009 272.02

County agricultural societies, Minn. Statutes 2009 38.27

County historical societies, Minn. Statutes 2009 138.053

Credits

Border city zones, Minn. Statutes 2009 469.170, 2009 469.171, 2009 469.1734

Bovine tuberculosis modified accredited zone, Minn. Statutes 2009 273.113, 2009 273.1393

Conservation tax credit, see same under this topic

Defined as tax refunds, Minn. Statutes 2009 270A.03

Disaster credit, see Natural disasters or emergencies, damage caused by under this topic

Disparity reduction credit, Minn. Statutes 2009 273.1321, 2009 273.1398

Enterprise zones, credits, see same under this topic

High voltage transmission lines credit, see Power line credit under this topic

Low-income housing credit, Minn. Statutes 2009 462C.05

Market value homestead credits, Minn. Statutes 2009 273.1384

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2009 273.1392, 2009 273.1393

MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20

Net property taxes, order of priority, Minn. Statutes 2009 273.1393

Payments by Revenue Department, effect, Minn. Statutes 2009 270A.07

Power line credit, see same under this topic

Property tax statements, Minn. Statutes 2009 276.04

Refundable tax credits, Minn. Statutes 2009 13.46, 2009 270B.14

Renters credit, see same under this topic

Residential energy conservation measures, Commerce Department, duties, Minn. Statutes 2009 216C.12

Supplemental homestead credit (taconite and iron ore areas), see Taconite homestead credit under this topic

Taconite homestead credit, see same under this topic

Croft Historical Park District, Minn. Statutes 2009 275.065 to 2009 275.067

Crow Wing County

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Dakota County, assessment review

Transfer of duties from local to county board, Minn. Statutes 2009 383D.73

Damages, delinquent taxes, conveyance violations, Minn. Statutes 2009 272.12

Deephaven, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Defenses or objections

Jurisdiction, Tax Court, Minn. Statutes 2009 271.06, 2009 271.09

Petitions for

Answers, Minn. Statutes 2009 279.15

Appeal deadline for exempt status, classification, or valuation changes, Minn. Statutes 2009 278.01

Contents, Minn. Statutes 2009 278.02

County assessors, duties, Minn. Statutes 2009 278.01, 2009 278.05

Delinquent taxes, Minn. Statutes 2009 278.06, 2009 278.13

Discovery, Minn. Statutes 2009 278.05

Dismissal, Minn. Statutes 2009 278.03, 2009 278.05

Evidence, Minn. Statutes 2009 278.05

Filing, Minn. Statutes 2009 278.01, 2009 278.03, 2009 279.15

Full payment of tax, effect, Minn. Statutes 2009 278.11

Judgments, see same under this topic

Manufactured homes, assessments, Minn. Statutes 2009 273.125

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Multiple parcels, Minn. Statutes 2009 278.02

Net tax capacity, orders or judgments not barred, Minn. Statutes 2009 270C.928

Notice requirements, Minn. Statutes 2009 273.125, 2009 278.03

Petitioners, Minn. Statutes 2009 278.01, 2009 278.03, 2009 278.05

Proof of service, Minn. Statutes 2009 278.01

Receipts, filing, Minn. Statutes 2009 278.03

Reduction of valuation, offers, Minn. Statutes 2009 278.05

Reinstatement, Minn. Statutes 2009 278.03

Rural and urban service districts, validity, Minn. Statutes 2009 272.67

Sustained, discharge of parcel, Minn. Statutes 2009 279.18

Trials, Minn. Statutes 2009 278.05

Validity, determination, Minn. Statutes 2009 278.01

Deferrals

Abatement authority, generally, Minn. Statutes 2009 469.1813

Senior citizens, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Deferred compensation plans, levies for, Minn. Statutes 2009 356.24

Definitions

Adoption of budget and tax levies, Minn. Statutes 2009 275.065

Classification of property, Minn. Statutes 2009 273.13

Economic development, Minn. Statutes 2009 469.1812

Education Code, Minn. Statutes 2009 120A.05

Generally, Minn. Statutes 2009 272.03

Internal Revenue Code, Minn. Statutes 2009 273.105

Levies for collection or payment, Minn. Statutes 2009 277.21

Levy limits, Minn. Statutes 2009 275.70

Market value, Minn. Statutes 2009 273.032

Maximum effort school aid law, Minn. Statutes 2009 126C.63

Metropolitan Council, Minn. Statutes 2009 473.249

Metropolitan Mosquito Control Commission, Minn. Statutes 2009 473.711

Metropolitan Revenue Distribution Act, Minn. Statutes 2009 473F.02

MFIP, Minn. Statutes 2009 256J.08

Mill rate levy limits, Minn. Statutes 2009 275.011

Property Tax Refund Act, Minn. Statutes 2009 290A.03 to 2009 290A.05

Revenue Department, Minn. Statutes 2009 270C.01

Revenue Recapture Act, Minn. Statutes 2009 270A.03

Special taxing districts, Minn. Statutes 2009 275.066

Tax-forfeited lands, Minn. Statutes 2009 282.251

Tax rates, terminology, Minn. Statutes 2009 273.1102

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01

Delinquent personal property taxes

Amount, Minn. Statutes 2009 277.01

Cancellation, Minn. Statutes 2009 272.24, 2009 277.24

Collection, see same under this topic

Confession of judgment, Minn. Statutes 2009 277.23

County treasurers, duties, Minn. Statutes 2009 277.17, 2009 277.24

Generally, Minn. Statutes 2009 277.21

Interest, Minn. Statutes 2009 277.15, 2009 277.17

Judgments, see same under this topic

Leased real property, improvements, Minn. Statutes 2009 279.01

Levies, Minn. Statutes 2009 277.17, 2009 277.20, 2009 277.21

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2009 273.125, 2009 277.01, 2009 277.17

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 2009 274.12

Payment, see same under this topic

Penalties (monetary), see same under this topic

Records, disposition by court administrators, Minn. Statutes 2009 485.23

Tax-exempt business property, Minn. Statutes 2009 277.01

Tax notices, Minn. Statutes 2009 277.17, 2009 277.21, 2009 277.23

When delinquent, Minn. Statutes 2009 277.01

Delinquent taxes

Answers, Minn. Statutes 2009 279.15, 2009 279.17

Cancellation, tax-forfeited lands, Minn. Statutes 2009 282.07

Certificates and certification, Minn. Statutes 2009 272.12, 2009 272.162

Claims, revenue recapture, priority, Minn. Statutes 2009 270A.10

Collection, Minn. Statutes 2009 274.12, 2009 280.38

Confession of judgment, Minn. Statutes 2009 277.23

Confiscation of property, Minn. Statutes 2009 277.21

Conflict of laws, Minn. Statutes 2009 279.04

Costs, distribution, Minn. Statutes 2009 276.131

Counties, see same under this topic

Damages, conveyance violations, Minn. Statutes 2009 272.12

Defects, jurisdiction, Minn. Statutes 2009 279.14

Defenses or objections, petitions for, see same under this topic

Definitions, Minn. Statutes 2009 282.251

Delinquencies prior to 1942, Minn. Statutes 2009 279.32

Due dates, Minn. Statutes 2009 279.01

Former state lands, sale, see under TAX-FORFEITED LAND

Generally, Minn. Statutes 2009 279.001 to 2009 279.37

Hazardous buildings, auction proceeds, application to taxes, Minn. Statutes 2009 463.22

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2009 290A.15

Judgments, see same under this topic

Liability, omitted penalties, Minn. Statutes 2009 279.02

Liens, see Tax liens under this topic

Manufactured homes, Minn. Statutes 2009 47.209, 2009 273.125, 2009 277.01, 2009 277.17

Monetary penalties, see Penalties (monetary) under this topic

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 2009 274.12

Payment, see same under this topic

Penalties (monetary), see same under this topic

Personal property, see Delinquent personal property taxes under this topic

Policy of state, Minn. Statutes 2009 279.001

Property or property rights subject to levy, refusal or failure to surrender, Minn. Statutes 2009 277.21

Publication of notice and list, Minn. Statutes 2009 279.09

Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Records, disposition by court administrators, Minn. Statutes 2009 485.23

Refunds, erroneous payments, Minn. Statutes 2009 272.12

Reinstatement, Minn. Statutes 2009 280.385

Revenues, distribution formula, Minn. Statutes 2009 276.10

Senior citizens' deferrals, Minn. Statutes 2009 290B.07

Sustainable forest incentive program, removal of enrolled lands, Minn. Statutes 2009 290C.09

Targeted community revitalization programs, hazardous property penalty, Minn. Statutes 2009 469.206

Tax-exempt business property, Minn. Statutes 2009 277.01

Tax-exempt lands, cancellation, Minn. Statutes 2009 279.33, 2009 279.34

Tax increment financing districts, Minn. Statutes 2009 469.176

Tax judgment sales, Minn. Statutes 2009 277.21

Tax liability, standing timber, cutting notices, violations, Minn. Statutes 2009 272.42

Tax lists, see same under this topic

Tax notices, see same under this topic

Timber lands, notice of cutting or removal, Minn. Statutes 2009 272.41, 2009 272.42

Towns, see same under this topic

When delinquent, Minn. Statutes 2009 277.01

Descriptions of property

Irregular tracts, auditor's plats, validity, Minn. Statutes 2009 272.19

Destroyed property, see Natural disasters or emergencies, damage caused by under this topic

Disaster credit, see Natural disasters or emergencies, damage caused by under this topic

Disaster relief, see Natural disasters or emergencies, damage caused by under this topic

Discovery, omitted property, Minn. Statutes 2009 273.65

Disparity reduction aid

Generally, Minn. Statutes 2009 273.1398

Tax statements, Minn. Statutes 2009 276.04

Disparity reduction credit, Minn. Statutes 2009 273.1321, 2009 273.1398

Duluth Seaway Port Authority, Minn. Statutes 2009 469.053

Duluth Transit Authority

Certification, Minn. Statutes 2009 275.067

City council, duties, Minn. Statutes 2009 458A.31

Commission property, exemption, Minn. Statutes 2009 458A.30

East Lake County Medical Clinic District

Certification, Minn. Statutes 2009 275.067

Defined as special taxing district, Minn. Statutes 2009 275.066

Notice, Minn. Statutes 2009 275.065

Economic development authorities

Bond issuance, Minn. Statutes 2009 469.102

Certification, Minn. Statutes 2009 275.067

Concessions (businesses), exemption, Minn. Statutes 2009 272.01

Levies, Minn. Statutes 2009 469.100

Levies by cities, Minn. Statutes 2009 469.107

Notice, Minn. Statutes 2009 275.065

Reverse referendum, Minn. Statutes 2009 469.107

Education funding

Counties, see same under this topic

School districts, see same under this topic

Electric general facilities, exemptions, Minn. Statutes 2009 272.02

Emergency medical services districts, generally, Minn. Statutes 2009 144F.01, 2009 275.066

Eminent domain proceedings, payment of taxes, Minn. Statutes 2009 117.135

Enforcement of law

Delinquent taxes, tax liens, Minn. Statutes 2009 277.20

Homestead benefits improperly allowed, Minn. Statutes 2009 273.124

Railroad company lands or land stock, Minn. Statutes 2009 272.21, 2009 272.23

Severed interests, Minn. Statutes 2009 272.04

Severed mineral interests, Minn. Statutes 2009 272.04

Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651

Enterprise zones, credits

Appropriations for, Minn. Statutes 2009 469.169, 2009 469.171

Border city zones, Minn. Statutes 2009 469.170, 2009 469.171

Certification and payment, Minn. Statutes 2009 273.1392

Employment property, Minn. Statutes 2009 273.13, 2009 469.170, 2009 469.171

Generally, Minn. Statutes 2009 469.169

Net property taxes, calculation, Minn. Statutes 2009 273.1393

Property tax statements, Minn. Statutes 2009 276.04

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Equalization studies, Metropolitan Council, duties, Minn. Statutes 2009 473.244

Escrow, delinquent taxes, manufactured homes, Minn. Statutes 2009 277.17

Evasion, Minn. Statutes 2009 289A.63

Evidence

Assessors' findings, correctness, Minn. Statutes 2009 270C.924

Judgments, regularity and validity, Minn. Statutes 2009 279.16

Tax lists, Minn. Statutes 2009 279.19

Examiners, omitted or undervalued property, duties, Minn. Statutes 2009 274.10

Excelsior, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Excess levies

Adjustments by county auditors, Minn. Statutes 2009 275.16

Contracts resulting in, void, Minn. Statutes 2009 275.27

Counties, injunctions, Minn. Statutes 2009 275.26

Generally, Minn. Statutes 2009 275.065, 2009 275.71

Levy limits, see same under this topic

Reduced net tax capacity, Minn. Statutes 2009 275.48

Specific taxing authorities, see specific entries under this topic

Exemptions

Agricultural machinery and equipment, Minn. Statutes 2009 168.012

Agricultural processing facilities, Minn. Statutes 2009 469.1811

Airports and landing fields, Minn. Statutes 2009 360.035

Auxiliary forests, Minn. Statutes 2009 88.47

Baseball park (major league), Minn. Statutes 2009 473.753

Bloomington Port Authority, Minn. Statutes 2009 469.071

Border city development zones, Minn. Statutes 2009 272.0212, 2009 469.1732, 2009 469.1734

Camp meeting associations, Minn. Statutes 2009 315.42

Cemeteries, Minn. Const. art 10 s 1, 2009 272.02, 2009 306.14

Children's homes, Minn. Statutes 2009 317A.907

Community health services, county taxes, Minn. Statutes 2009 145A.131

Concessions (businesses), Minn. Statutes 2009 272.01

Constitutional exemptions, Minn. Const. art 10 s 1

County cemeteries, Minn. Const. art 10 s 1

Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80

Duluth Transit Authority, Minn. Statutes 2009 458A.30

Economic development authorities, Minn. Statutes 2009 469.101

Generally, Minn. Statutes 2009 272.02

Goose management lands, Minn. Statutes 2009 97A.061

Great Lakes Commission, Minn. Statutes 2009 1.21

Hangers, Minn. Statutes 2009 272.01

Health Coverage Reinsurance Association, Minn. Statutes 2009 62L.13

Higher Education Facilities Authority projects, Minn. Statutes 2009 136A.39

Hospital districts, Minn. Statutes 2009 447.31

Hospitals, Minn. Const. art 10 s 1

Housing and redevelopment authorities, Minn. Statutes 2009 272.026, 2009 469.012

Housing Finance Agency, Minn. Statutes 2009 462A.19

Housing projects, Minn. Statutes 2009 469.012

Indian reservations, housing projects, Minn. Statutes 2009 272.02, 2009 469.040

Industrial development districts, Minn. Statutes 2009 469.155

Intermediate airports, metropolitan area, Minn. Statutes 2009 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2009 136D.23

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2009 136D.74

Intermediate School District 917 (Dakota County), Minn. Statutes 2009 136D.83

International economic development zone, Minn. Statutes 2009 272.02, 2009 469.324

Job opportunity building zones, Minn. Statutes 2009 272.02, 2009 469.315, 2009 469.319

Lake Superior Center Authority, Minn. Statutes 2009 85B.07

Leased seasonal residential recreational property, Minn. Statutes 2009 272.0213

Listing, valuation, and assessment, Minn. Statutes 2009 273.18

Met Center, Minn. Statutes 2009 473.556

Metrodome, Minn. Statutes 2009 473.556

Metropolitan Airports Commission, Minn. Statutes 2009 473.608

Metropolitan Council, Minn. Statutes 2009 473.448, 2009 473.545

Metropolitan Sports Facilities Commission, Minn. Statutes 2009 473.556

Minnesota Comprehensive Health Association, Minn. Statutes 2009 62E.10, 2009 272.02

Minnesota Risk Adjustment Association, Minn. Statutes 2009 62Q.03

Modular homes, models, Minn. Statutes 2009 272.02

Municipal airports, Minn. Statutes 2009 272.01

Municipal parking facilities, Minn. Statutes 2009 459.14

Pollution Control Agency property, Minn. Statutes 2009 115A.06

Private cemeteries, Minn. Statutes 2009 306.88, 2009 307.09

Private child-caring and child-placing agencies, Minn. Statutes 2009 317A.907

Public housing agency property, Minn. Statutes 2009 272.026

Redevelopment projects, partial exemption, Minn. Statutes 2009 469.043

Regional railroad authorities, Minn. Statutes 2009 398A.05

Religious corporations, Minn. Statutes 2009 317A.909

Reservations (lands), Minn. Statutes 2009 272.01

Rural Finance Authority, Minn. Statutes 2009 41B.20

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2009 458A.09

Saint Louis County, school district property leased by nonprofit organizations, Minn. Statutes 2009 383C.48

Service cooperatives (SCs), Minn. Statutes 2009 123A.21

Solid waste management districts, Minn. Statutes 2009 115A.69

State property, master lease program, Minn. Statutes 2009 16A.85

Statements of exemption, filing, Minn. Statutes 2009 272.025

Sunday school assemblies, Minn. Statutes 2009 315.42

Target Center, Minn. Statutes 2009 473.556

Town cemeteries, Minn. Const. art 10 s 1

Vocational education cooperative centers, Minn. Statutes 2009 123A.22

Volunteer fire departments, property, Minn. Statutes 2009 272.021

Waste management purposes, Minn. Statutes 2009 115A.06

Water and sewer commissions, nonmetropolitan counties, Minn. Statutes 2009 116A.25

Water services facilities of private vendors, Minn. Statutes 2009 471A.03, 2009 471A.05

Western Lake Superior Sanitary District, Minn. Statutes 2009 458D.23

Wetlands, Minn. Statutes 2009 275.295

Workers' Compensation Reinsurance Association, Minn. Statutes 2009 79.34

Fairmont, police relief association, levy reductions, Minn. Statutes 2009 69.77

Family farm corporations, Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Federal land occupants, right to tax, Minn. Statutes 2009 1.042

Fergus Falls historical zone, exemption, Minn. Statutes 2009 272.02

Financial institutions, Minn. Statutes 2009 272.01

Fines, collection, Minn. Statutes 2009 276.02

First class cities

Art or craft schools, Minn. Statutes 2009 450.25

City hospitals, operating costs, Minn. Statutes 2009 447.10

Docks, piers, and wharves, bond payments, Minn. Statutes 2009 458.37

Eminent domain, harbors and ports, Minn. Statutes 2009 458.24

Land exempt from park assessments, acquisition, Minn. Statutes 2009 465.16

Levees, bond payments, Minn. Statutes 2009 458.34

Levy limits, exemption, general obligation bonds, payment, Minn. Statutes 2009 475.74

Local social services agency expenses, Minn. Statutes 2009 393.08

Museums, Minn. Statutes 2009 450.25

Playgrounds, Minn. Statutes 2009 450.31, 2009 450.32

Quarries, bond payments, Minn. Statutes 2009 458.37

Recreational facilities, Minn. Statutes 2009 450.31, 2009 450.32

Reduction or abatement, Minn. Statutes 2009 375.192

Flight property taxes, see FLIGHT PROPERTY TAXES

Flood loss aid, 2002 floods, Minn. Statutes 2009 273.1386

Floodwood Area Ambulance District, Minn. Statutes 2009 275.065 to 2009 275.067

Foreclosed or abandoned properties

Special levies for maintenance of, Minn. Statutes 2009 275.74

Forests, constitutional limitation, Minn. Const. art 10 s 2

Forfeitures, collection, Minn. Statutes 2009 276.02

Forms, delinquent taxes, lists and notices

Affidavits of mailing, Minn. Statutes 2009 279.131

Affidavits of publication, Minn. Statutes 2009 279.13

Confessions of judgment, Minn. Statutes 2009 279.37

Designation of publishing newspapers, Minn. Statutes 2009 279.08

Real estate tax judgment book, entries, Minn. Statutes 2009 279.16

Verification, Minn. Statutes 2009 279.05, 2009 279.06

Fourth class cities

Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 2009 449.14

General fund purposes, Minn. Statutes 2009 426.04

Interest on gifts, Minn. Statutes 2009 465.05

Musical entertainment, Minn. Statutes 2009 449.06

Parking facilities, Minn. Statutes 2009 459.14

Fraternal benefit societies, Minn. Statutes 2009 64B.24

Giants Ridge Recreation Area

Residential property, tax refunds, ineligibility, Minn. Statutes 2009 298.22

Golf courses, Open Space Property Tax Law, Minn. Statutes 2009 273.112

Green Acres tax law, Minn. Statutes 2009 273.1108, 2009 273.111

Greenhouses, Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Greenwood, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Grievances, see Defenses or objections, petitions for under this topic

Gross property taxes

Certain increases, additional refunds, Minn. Statutes 2009 290A.04

Credits, total not to exceed, Minn. Statutes 2009 273.1393

Gross tax capacity

Formula, Minn. Statutes 2009 273.13

Generally, Minn. Statutes 2009 275.08

Ground lease payments, property taxes payable, Minn. Statutes 2009 290A.03

Hennepin County

Budget appropriations, Minn. Statutes 2009 383B.114

Building and maintenance fund, Minn. Statutes 2009 383B.152

County operating and capital budgets, Minn. Statutes 2009 383B.112

Hennepin County Library, Minn. Statutes 2009 383B.237, 2009 383B.245

Hennepin County Medical Building, Minn. Statutes 2009 383B.218

Minneapolis Employees Retirement Fund, Minn. Statutes 2009 256D.21, 2009 422A.01, 2009 422A.101

Municipal Building Commission, Minn. Statutes 2009 383B.754

Park district, Minn. Statutes 2009 383B.73

Tax anticipation certificates, Minn. Statutes 2009 383B.117

Tax lists, certification, Minn. Statutes 2009 383B.203

Home rule charter cities

Capital equipment, Minn. Statutes 2009 410.32

Charter commission expenses, Minn. Statutes 2009 410.06

Charter provisions, mill rate levy limits, Minn. Statutes 2009 275.011

General fund purposes, Minn. Statutes 2009 426.04

Musical entertainment, Minn. Statutes 2009 449.06

Tax anticipation certificates, Minn. Statutes 2009 410.325

Homeowner refunds

Applicants, information about, disclosure, Minn. Statutes 2009 270B.12

Homesteads, see Property taxes under HOMESTEADS

Hospital authorities, Minn. Statutes 2009 144.581

Hospital districts

Ambulance services, Minn. Statutes 2009 471.476

Bonds, Minn. Statutes 2009 447.35

Certificates of indebtedness, payment, Minn. Statutes 2009 447.345

Certification, Minn. Statutes 2009 275.067

Detachment of territory, Minn. Statutes 2009 447.38

Exemptions, Minn. Statutes 2009 447.31

Generally, Minn. Statutes 2009 447.33, 2009 447.34

Notice, Minn. Statutes 2009 275.065

Hospitals, exemption, Minn. Const. art 10 s 1

Housing and redevelopment authorities

Certification, Minn. Statutes 2009 275.067

Exemption agreements, Minn. Statutes 2009 469.012

Exemptions, Minn. Statutes 2009 272.02, 2009 272.026, 2009 272.06

Notice, Minn. Statutes 2009 275.065

Payments in lieu of taxes, Minn. Statutes 2009 469.042

Redevelopment areas, Minn. Statutes 2009 469.033

Housing Finance Agency, exemptions, Minn. Statutes 2009 462A.19

Housing improvement areas

Special service districts, levy limits, exemption, Minn. Statutes 2009 428A.14

Housing projects, exemption, Minn. Statutes 2009 469.012

Housing rehabilitation

Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80

Housing with services establishments, elderly assisted living facility property, exemption, Minn. Statutes 2009 272.02

Imposition of tax, see Taxable property under this topic

In lieu taxes, cooperative power associations, Minn. Statutes 2009 273.41

Increases, phasing in, abatement authority, Minn. Statutes 2009 469.1813

Independent School District 625 (Saint Paul)

Desegregation levy, Minn. Statutes 2009 126C.43

Joint property tax advisory committee, Minn. Statutes 2009 383A.75

Retirees' health benefits, Minn. Statutes 2009 126C.41

Saint Paul Teachers Retirement Fund Association contributions, Minn. Statutes 2009 126C.41

Independent School District 709 (Duluth)

Desegregation levy, Minn. Statutes 2009 126C.43

Indian reservations, housing projects, exemptions, Minn. Statutes 2009 272.02, 2009 469.040

Industrial development districts, Minn. Statutes 2009 272.02, 2009 469.155

Injunctions

Delinquent taxes, Minn. Statutes 2009 277.21

Excess levies, Minn. Statutes 2009 275.26

Interest

Abatement, reductions, or refunds, orders, Minn. Statutes 2009 270C.86

Abatement authority, generally, Minn. Statutes 2009 469.1813

Collection, Minn. Statutes 2009 276.02

Defined as taxes, Minn. Statutes 2009 272.58

Delinquent personal property taxes, Minn. Statutes 2009 277.15, 2009 277.17

Delinquent taxes

Composite judgments, Minn. Statutes 2009 279.03, 2009 279.37

Confessions of judgment, Minn. Statutes 2009 279.37

Generally, Minn. Statutes 2009 279.03

Judgments, Minn. Statutes 2009 279.18

Prevailing law, Minn. Statutes 2009 279.04

Reinvestment, Minn. Statutes 2009 280.385

Tax list, omitted parcels, Minn. Statutes 2009 281.37

Waivers, Minn. Statutes 2009 279.37

Watershed district charges and rates, Minn. Statutes 2009 444.075

Distribution, Minn. Statutes 2009 276.131

Excessive claims, Minn. Statutes 2009 289A.55

Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 2009 290A.25

Judgments for defenses or objections, Minn. Statutes 2009 278.08, 2009 278.10

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02

Refunds, Minn. Statutes 2009 289A.56

Revenues, distribution, Minn. Statutes 2009 276.11, 2009 276.111

Unpaid taxes, Minn. Statutes 2009 272.08

Intermediate School District 287 (Hennepin County)

Bond payments, Minn. Statutes 2009 136D.281

Exemptions, Minn. Statutes 2009 136D.23

Intermediate School District 916 (Northeast Metro)

Bond payments, Minn. Statutes 2009 136D.741

Exemptions, Minn. Statutes 2009 136D.74

Intermediate School District 917 (Dakota County)

Bond payments, Minn. Statutes 2009 136D.88

Exemptions, Minn. Statutes 2009 136D.83

International economic development zone

Exemptions, Minn. Statutes 2009 272.02, 2009 469.324

Repayment obligation, Minn. Statutes 2009 469.328

Iron Range cities

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2009 298.39

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2009 298.28

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75

Iron Range counties

Taconite and iron sulfides taxes, estimated distributions, effect, Minn. Statutes 2009 298.28

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Iron Range school districts

Certificates of indebtedness, Minn. Statutes 2009 471.75

Semitaconite tax revenues, distribution, effect, Minn. Statutes 2009 298.39

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75

Iron Range towns

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Unfunded indebtedness, retirement, Minn. Statutes 2009 471.75

Itasca County

Juvenile detention center, Minn. Statutes 2009 383C.42

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Job opportunity building zones, exemptions, Minn. Statutes 2009 272.02

Judgments

Appeals, Minn. Statutes 2009 279.21

Applications for, Minn. Statutes 2009 279.19

Cancellation, Minn. Statutes 2009 279.33, 2009 279.34

Certified copies, Minn. Statutes 2009 279.23

Conclusiveness, Minn. Statutes 2009 279.14

Contents, Minn. Statutes 2009 279.18

Costs and disbursements, Minn. Statutes 2009 279.18

County auditors, duties, Minn. Statutes 2009 279.34, 2009 279.37

County boards, duties, Minn. Statutes 2009 279.34, 2009 279.37

Court administrators, duties, Minn. Statutes 2009 279.16, 2009 279.20

Defenses or objections, Minn. Statutes 2009 278.05 to 2009 278.10, 2009 278.12, 2009 278.13

Delinquent personal property taxes, Minn. Statutes 2009 277.14 to 2009 277.16, 2009 277.20, 2009 277.21

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2009 279.32

Generally, Minn. Statutes 2009 279.19

Lands erroneously returned as improved, reinstated taxes, Minn. Statutes 2009 283.11

Property tax statements, failure to mail, effect, Minn. Statutes 2009 276.04

Towns require certification of payment for permit applications, Minn. Statutes 2009 366.12

Vacating judgment, Minn. Statutes 2009 279.22

Entry, Minn. Statutes 2009 279.16

Form, Minn. Statutes 2009 279.16, 2009 279.18

Interest, Minn. Statutes 2009 279.18

Judgments in rem, Minn. Statutes 2009 279.37

Lawsuits and trials, Minn. Statutes 2009 279.17

Net tax capacity, not bar to defense, Minn. Statutes 2009 270C.928

Regularity and validity, Minn. Statutes 2009 279.091, 2009 279.16

Satisfaction, Minn. Statutes 2009 279.37

Tax liens, Minn. Statutes 2009 272.43

Vacating, Minn. Statutes 2009 279.22, 2009 279.25

Void assessments or levies, Minn. Statutes 2009 283.05

Voiding, Minn. Statutes 2009 279.14, 2009 279.34

Jurisdiction

Delinquent taxes, defects, Minn. Statutes 2009 279.14

Small Claims Division, Minn. Statutes 2009 271.21

Tax Court, generally, Minn. Statutes 2009 271.01

Kittson County, flood loss aid, Minn. Statutes 2009 273.1383

Koochiching County

Juvenile detention center, Minn. Statutes 2009 383C.42

Voyageurs National Park, reimbursement for lost taxes, Minn. Statutes 2009 84B.07, 2009 84B.09

Lake conservation districts, Minn. Statutes 2009 103B.691

Lake County

East Lake County Medical Clinic District, Minn. Statutes 2009 275.065 to 2009 275.067

Juvenile detention center, Minn. Statutes 2009 383C.42

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Lake improvement districts

Financing, Minn. Statutes 2009 103B.555

Levies for, tax notices, contents, Minn. Statutes 2009 275.065, 2009 276.04

Operating costs, Minn. Statutes 2009 275.70

State aid for lake improvements, Minn. Statutes 2009 103F.805

Water surface use ordinance, Minn. Statutes 2009 86B.205

Lands erroneously returned as improved

Tax-forfeited land sales, Minn. Statutes 2009 283.09, 2009 283.11

Lawsuits

Attorney general, duties, Minn. Statutes 2009 272.58

Collection, Minn. Statutes 2009 272.30, 2009 272.58

Delinquent personal property taxes, Minn. Statutes 2009 277.21

Excess levies, Minn. Statutes 2009 275.26

Judgments, Minn. Statutes 2009 279.17

Occupants, tenants or persons with interest, payments by, recovery, Minn. Statutes 2009 272.45

Revenue distribution, interest due, Minn. Statutes 2009 276.11, 2009 276.111

Venue, Minn. Statutes 2009 289A.63

Leased personal property, lessee/lessor agreements, Minn. Statutes 2009 272.69

Levies for collection or payment

Generally, Minn. Statutes 2009 277.21

Manufactured homes, Minn. Statutes 2009 277.17, 2009 277.21

Tax liens, enforcement, Minn. Statutes 2009 277.20

Levies, generally

Additional levies, see same under this topic

Census requirements, Minn. Statutes 2009 275.62

Certification requirements, Minn. Statutes 2009 275.065, 2009 275.07

County auditors, duties, Minn. Statutes 2009 275.065

Defined, Minn. Statutes 2009 276A.01, 2009 473F.02

Excess levies, see same under this topic

Failure to certify, Minn. Statutes 2009 275.065

Final levies, adoption requirements, Minn. Statutes 2009 275.065

Limits, see Levy limits under this topic

Market value, Minn. Statutes 2009 275.61

Mill rate levy limits, Minn. Statutes 2009 275.011

Omissions and errors, correction

Excess levies, Minn. Statutes 2009 275.065

Generally, Minn. Statutes 2009 275.075

Special levies, Minn. Statutes 2009 275.70

Township levies, recording errors by county auditors, Minn. Statutes 2009 275.077

Overlapping jurisdictions, procedures, Minn. Statutes 2009 275.065

Presumptions, legality, Minn. Statutes 2009 272.06

Public meetings, Minn. Statutes 2009 275.065

Recertification due to unallotment, Minn. Statutes 2009 275.07

Reductions, Minn. Statutes 2009 275.07

Special laws, Minn. Statutes 2009 275.011, 2009 275.092

Specific amounts, Minn. Statutes 2009 275.01

State levy for bonded debt, Minn. Statutes 2009 275.02

Taxing authorities, duties, Minn. Statutes 2009 275.065

Levy aid base, defined, Minn. Statutes 2009 275.70

Levy limits

Adjusted levy limit base, calculation, Minn. Statutes 2009 275.71, 2009 275.74

Adjustments, Minn. Statutes 2009 275.72

Base, calculation, Minn. Statutes 2009 275.71, 2009 275.74

Definitions, Minn. Statutes 2009 275.70

Determination by Revenue Department, Minn. Statutes 2009 275.74

Excess levies, see same under this topic

Generally, Minn. Statutes 2009 275.70 to 2009 275.74

Local governmental units, base calculation, Minn. Statutes 2009 275.71, 2009 275.74

Market value, defined, Minn. Statutes 2009 273.032

Mill rate levy limits, Minn. Statutes 2009 275.011

School districts, community education, Minn. Statutes 2009 124D.20

Specific taxing authorities, see specific entries under this topic

Limited equity cooperatives (apartments), Minn. Statutes 2009 273.11

Local governments

Additional levies, approval by referendum, Minn. Statutes 2009 275.73

Armories, Minn. Statutes 2009 193.145

Certification, Minn. Statutes 2009 275.067

Claims related to, immunity, Minn. Statutes 2009 466.03

Clean water revolving fund grants, assistance guidelines based on, Minn. Statutes 2009 446A.072

Cooperation and combination plans, effect on tax rates, Minn. Statutes 2009 465.82

Dam safety loan payments, Minn. Statutes 2009 103G.511

Levy limits, Minn. Statutes 2009 275.71, 2009 275.72, 2009 275.74, 2009 471.61

Levy limits, exemption, local government aid reduction offset, Minn. Statutes 2009 275.75

Library construction, Minn. Statutes 2009 134.41

Library services, Minn. Statutes 2009 134.07

Notice, Minn. Statutes 2009 275.065

Park districts, Minn. Statutes 2009 398.16

Proposed levies, reports about, Minn. Statutes 2009 275.74

Public libraries, Minn. Statutes 2009 134.12

Rates, maximum, exceeding, Minn. Statutes 2009 273.1102

Reduction or abatement by county boards, Minn. Statutes 2009 375.192

Special levies

Foreclosed or abandoned properties, maintenance of, Minn. Statutes 2009 275.74

Natural disasters, Minn. Statutes 2009 275.74

Tax sharing agreements, major new airport development area, Minn. Statutes 2009 473.64

Tort judgments, payment, Minn. Statutes 2009 466.09

Waste disposal systems, construction, Minn. Statutes 2009 115.46, 2009 115.50

Western Lake Superior Sanitary District payments, Minn. Statutes 2009 458D.11

Local water management, Minn. Statutes 2009 103B.325

Manufactured homes, see Property taxes under MANUFACTURED HOMES

Market value, see specific index headings

Marshall County, flood loss aid, Minn. Statutes 2009 273.1383

Martin County, electric utility peaking facility, exemption, Minn. Statutes 2009 272.02

Meetings

Assessment or equalization, Minn. Statutes 2009 270C.922, 2009 270C.923

Generally, Minn. Statutes 2009 275.065

Net tax capacity, Minn. Statutes 2009 127A.48, 2009 270C.921 to 2009 270C.924, 2009 270C.927

Unmined iron ore, assessments, Minn. Statutes 2009 273.1104

Metropolitan agricultural preserves

Deferred assessments, payment, Minn. Statutes 2009 473H.18

Deferred taxes, Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Generally, Minn. Statutes 2009 473H.10

Metropolitan agricultural preserve reduction credit, Minn. Statutes 2009 273.1392, 2009 273.1393

Tax increment financing, original net tax capacity, certification, Minn. Statutes 2009 469.176, 2009 469.177

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2009 473H.18

Metropolitan Airports Commission

Additional taxes, Minn. Statutes 2009 473.667

Amount, Minn. Statutes 2009 473.661

Assessment, Minn. Statutes 2009 473.661

Bonds (public debt), Minn. Statutes 2009 473.665

Certification, Minn. Statutes 2009 275.065, 2009 275.067

City airports, conversion to metropolitan airports system, payments, Minn. Statutes 2009 473.621

Collection, Minn. Statutes 2009 473.661

Debt service fund deficiencies, Minn. Statutes 2009 473.667

Emergency management, local organization, Minn. Statutes 2009 12.26

Exemption, Minn. Statutes 2009 473.608

General obligation revenue bonds, Minn. Statutes 2009 473.667

Generally, Minn. Statutes 2009 275.065

Levy limits, Minn. Statutes 2009 473.661, 2009 473.671

Metropolitan area levy, Minn. Statutes 2009 473.672

Metropolitan area cities

Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87

Rates, Minn. Statutes 2009 473F.08

Metropolitan area counties

Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87

Solid waste facilities, acquisition, betterment, or closure, Minn. Statutes 2009 473.811

Metropolitan area school districts

Capital improvement programs, Minn. Statutes 2009 473.87

Metropolitan area towns

Comprehensive municipal plans, costs, Minn. Statutes 2009 473.87

Rates, Minn. Statutes 2009 473F.08

Metropolitan area

Equalization studies by Metropolitan Council, Minn. Statutes 2009 473.244

Metropolitan Council

Ad valorem levies, Minn. Statutes 2009 473.13

Apportionment, Minn. Statutes 2009 270.12

Bonds, repayment, Minn. Statutes 2009 473.39, 2009 473.436, 2009 473.446

Certificates of indebtedness, repayment, Minn. Statutes 2009 473.39, 2009 473.436, 2009 473.446

Certification, Minn. Statutes 2009 275.065, 2009 275.067, 2009 473.167, 2009 473.249

Exemptions, Minn. Statutes 2009 473.448, 2009 473.545

Generally, Minn. Statutes 2009 275.065, 2009 473.249

Housing and redevelopment projects, funds for, Minn. Statutes 2009 473.201, 2009 473.249

Housing bond credit enhancement program bonds, debt service, Minn. Statutes 2009 473.197

Levy limits, Minn. Statutes 2009 473.249, 2009 473.446

Livable communities demonstration account, funds for, Minn. Statutes 2009 473.253

Loans, repayment, Minn. Statutes 2009 473.436, 2009 473.446

Local housing incentives account, funds for, Minn. Statutes 2009 473.254

Metropolitan livable communities tax base revitalization account, funds for, Minn. Statutes 2009 473.252

Public safety radio communication system, bond payments, Minn. Statutes 2009 403.32

Refunds, outstanding obligations of former transit agencies, Minn. Statutes 2009 473.39, 2009 473.446

Regional recreational open space system, Minn. Statutes 2009 473.325, 2009 473.341

Short-term debt, payment, Minn. Statutes 2009 473.132

Tax base revitalization account, funds for, Minn. Statutes 2009 473.252

Tax rates and dollar amounts, review by metropolitan government commission, Minn. Statutes 2009 473.246

Total market valuation, Minn. Statutes 2009 473.249, 2009 473.252, 2009 473.253

Transit capital improvement program bonds, Minn. Statutes 2009 473.39

Transit tax levies, Minn. Statutes 2009 473.446, 2009 473.4461

Wastewater treatment, Minn. Statutes 2009 473.541, 2009 473.547

Metropolitan Mosquito Control Commission

Certification, Minn. Statutes 2009 275.065, 2009 275.067, 2009 473.711

Generally, Minn. Statutes 2009 275.065, 2009 473.711

Levies, apportionment, Minn. Statutes 2009 270.12

Metropolitan Sports Facilities Commission, exemption, Minn. Statutes 2009 473.556

Military service, homesteads, Minn. Statutes 2009 273.124

Mill rate levy limits, Minn. Statutes 2009 275.011

Mineral lands

Liens, Minn. Statutes 2009 272.31

Severed mineral interests, see same under this topic

Minneapolis-Saint Paul International Airport, Minn. Statutes 2009 473.626, 2009 473.627

Minneapolis

Emergency management, local organization, limitation, Minn. Statutes 2009 12.26

Employees transferred to county, retirement benefits, Minn. Statutes 2009 256D.21

Firefighters relief association, levy reductions, Minn. Statutes 2009 69.77

Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2009 422A.101

Minneapolis Firefighters Relief Association, special fund deficits, Minn. Statutes 2009 423C.06

Minneapolis Police Relief Association, Minn. Statutes 2009 423B.06

Notice, Minn. Statutes 2009 275.065

Police relief association, levy reductions, Minn. Statutes 2009 69.77

Minnesota Comprehensive Health Association

Exemption, Minn. Statutes 2009 62E.10, 2009 272.02

Minnesota Insurance Guaranty Association, Minn. Statutes 2009 60C.17

Minnesota travel information center and safety rest area

Payments to South Dakota, Minn. Statutes 2009 160.281

Minnesota Zoological Garden, bonds, Minn. Statutes 2009 85A.05

Minnetonka Beach, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Minnetonka, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Minnetrista, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Model homes, modular homes, exemption, Minn. Statutes 2009 272.02

Modular homes, model homes, exemption, Minn. Statutes 2009 272.02

Morrison County Rural Development Financing Authority, Minn. Statutes 2009 275.065 to 2009 275.067

Mound, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Mower County, electric utility peaking facility, exemption, Minn. Statutes 2009 272.02

Municipal gas agencies, Minn. Statutes 2009 453A.04

Municipal power agencies, Minn. Statutes 2009 453.54

Natural disasters or emergencies, damage caused by

Disaster credit, Minn. Statutes 2009 273.1392, 2009 273.1393, 2009 276.04

Levies for, Minn. Statutes 2009 275.065, 2009 275.74

Property tax relief

Abatements, county board duties, Minn. Statutes 2009 273.1233

Agricultural homesteads, Minn. Statutes 2009 273.124

Definitions, Minn. Statutes 2009 273.1231

Disaster credit, Minn. Statutes 2009 273.1234, 2009 273.1235

Generally, Minn. Statutes 2009 273.1231 to 2009 273.1235

Reimbursements to taxing jurisdiction, Minn. Statutes 2009 273.1233, 2009 273.1234, 2009 273.1235

Tax assessments, Minn. Statutes 2009 273.1232

Valuation exclusion, Minn. Statutes 2009 273.11

Net property taxes

Calculation, credits, order of priority, Minn. Statutes 2009 273.1393

County treasurer, duties, Minn. Statutes 2009 290A.03

Exclusions, Minn. Statutes 2009 290A.03

Net tax capacity

Appeals, Minn. Statutes 2009 270C.924 to 2009 270C.928, 2009 272.161

Changes, county assessors, duties, Minn. Statutes 2009 273.061

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

Defenses, orders or judgments not barred, Minn. Statutes 2009 270C.928

Definitions, Minn. Statutes 2009 273.13, 2009 276A.01, 2009 473F.02

Determination, Minn. Statutes 2009 270C.928, 2009 272.16 to 2009 272.162

Hearings, see same under this topic

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124

Local assessors' findings, prima facie correct, Minn. Statutes 2009 270C.924

Metropolitan area, Minn. Statutes 2009 473F.001 to 2009 473F.13

Multiple dwellings owned by charitable corporations or cooperative associations, Minn. Statutes 2009 273.124

Orders, Minn. Statutes 2009 270C.924 to 2009 270C.928

Powerline credit, effect, Minn. Statutes 2009 273.425

Redevelopment projects, Minn. Statutes 2009 469.042

Reduction, undervalued or erroneously classified property, Minn. Statutes 2009 273.02

School districts, see same under this topic

Taconite assistance areas, Minn. Statutes 2009 276A.01 to 2009 276A.09

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Nongame wildlife checkoff, Minn. Statutes 2009 290.431

Norman County, flood loss aid, Minn. Statutes 2009 273.1383

Notations, electronic, Minn. Statutes 2009 272.122

Notices about, see Tax notices under this topic

Nurseries, Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Nursing homes, treatment

Exemption, Minn. Statutes 2009 272.02

Medical assistance rate determination, Minn. Statutes 2009 256B.431

Oil and gas lands, ownership separate from surface lands, Minn. Statutes 2009 272.04

Open Space Property Tax Law

Generally, Minn. Statutes 2009 273.112

Qualifying property, Minn. Statutes 2009 469.176, 2009 469.177

Orders

Generally, Minn. Statutes 2009 270C.86

Net tax capacity, Minn. Statutes 2009 270C.924 to 2009 270C.928

Signatures, Minn. Statutes 2009 270C.88

Writing, Minn. Statutes 2009 270C.88

Orono, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Overpayment of refunds

Interest, Minn. Statutes 2009 278.08

Petitions for defenses or objections, judgments, Minn. Statutes 2009 278.12

Overpayment of taxes

Date of occurrence, Minn. Statutes 2009 278.08

Exception, Minn. Statutes 2009 276.19

Interest judgments, Minn. Statutes 2009 278.08, 2009 278.10

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Notice, Minn. Statutes 2009 276.19

Refunds, Minn. Statutes 2009 278.08, 2009 278.12, 2009 278.14

Park districts, Minn. Statutes 2009 275.065, 2009 275.067

Park Rapids, wastewater treatment facility, exemption, Minn. Statutes 2009 272.02

Park trailers, Minn. Statutes 2009 168.012, 2009 290A.03

Payment

Abstracts, Minn. Statutes 2009 276.09

Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Appeals, Minn. Statutes 2009 271.09

Apportionment, Minn. Statutes 2009 279.37

Before judgment, Minn. Statutes 2009 279.25

Before tax-forfeited land sales, Minn. Statutes 2009 272.68, 2009 283.01

Certificates of payment in lieu of refund, use, Minn. Statutes 2009 278.12

Conflict of laws, Minn. Statutes 2009 279.04

Congressional medal of honor recipients, payment by state, Minn. Statutes 2009 273.118

Cooperative power associations, payments in lieu of, Minn. Statutes 2009 273.41

Credit card transactions, Minn. Statutes 2009 276.02

Credits, see same under this topic

Default, Minn. Statutes 2009 279.37

Defined as lawful purpose, Minn. Statutes 2009 349.12

Delinquent personal property taxes, Minn. Statutes 2009 277.01, 2009 277.16, 2009 277.17, 2009 277.21 to 2009 277.23

Delinquent taxes

Before judgment, Minn. Statutes 2009 278.06

Conveyances, Minn. Statutes 2009 272.12, 2009 272.14

Inverse order, Minn. Statutes 2009 280.39

Method of payment, Minn. Statutes 2009 279.025, 2009 279.37

Real estate tax judgment sale redemption, see Payments under REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Senior citizens' property tax deferral program, payment by state, Minn. Statutes 2009 290B.04, 2009 290B.07, 2009 290B.09

Towns, payment certification required for permit applications, Minn. Statutes 2009 366.125

Dishonored checks, charges, Minn. Statutes 2009 276.02

Divided parcels, requirement for conveyance, Minn. Statutes 2009 272.121

Down payment, Minn. Statutes 2009 279.37

Due date, Minn. Statutes 2009 279.01

Due dates, Minn. Statutes 2009 277.01

Economic development property subject to tax abatement, Minn. Statutes 2009 469.1815

Eminent domain proceedings, Minn. Statutes 2009 117.135

Enterprise zones, ineligible businesses, recapture of reductions, Minn. Statutes 2009 469.171

Extended due dates, Minn. Statutes 2009 279.01

Failure to pay, penalties, Minn. Statutes 2009 289A.60, 2009 289A.63

Forms of payment, Minn. Statutes 2009 276.02

Housing and redevelopment authorities, payments in lieu of taxes, Minn. Statutes 2009 272.68

Installment payments, Minn. Statutes 2009 279.01, 2009 279.37

Installment payments, manufactured homes, Minn. Statutes 2009 273.125

Leased personal property, lessee/lessor agreements, Minn. Statutes 2009 272.69

Levies, Minn. Statutes 2009 277.17, 2009 277.20, 2009 277.21

Lienholders, payments by, added to lien, Minn. Statutes 2009 272.44

Manufactured homes, Minn. Statutes 2009 273.125

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2009 160.281

Mortgagees, payments by, notice, Minn. Statutes 2009 272.435

Occupants, tenants or persons with interest, payments by, Minn. Statutes 2009 272.45

Orders, Minn. Statutes 2009 276.08

Overpayment of taxes, see same under this topic

Partial payments, affidavits, Minn. Statutes 2009 279.01

Pending petitions for defenses or objections, Minn. Statutes 2009 278.03, 2009 278.11

Property taxes payable, Minn. Statutes 2009 290A.03

Real property acquired by state or local governments, Minn. Statutes 2009 272.68

Receipts (documents), Minn. Statutes 2009 276.05, 2009 276.07, 2009 276.11

Receipts (revenues), see Revenues under this topic

Relief, see Property tax relief under this topic

Removal of structures, timber, or minerals, Minn. Statutes 2009 272.38 to 2009 272.40

State lands, canceled sales, Minn. Statutes 2009 92.72

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01

Taxes paid twice, refunds, Minn. Statutes 2009 283.06

Timely payments, mailing, Minn. Statutes 2009 276.017

Timely payments, mailing requirements, Minn. Statutes 2009 276.017

Undivided interest in property, Minn. Statutes 2009 276.07

U.S. Postal Service postmark, proof of timely payment, Minn. Statutes 2009 276.017

Vendors of conveyances, payments by, notice, Minn. Statutes 2009 272.435

Penalties (monetary)

Abatement, Minn. Statutes 2009 270C.86, 2009 279.01

Abatement authority, generally, Minn. Statutes 2009 469.1813

Accrual, Minn. Statutes 2009 279.01

Aggregate statements, Minn. Statutes 2009 279.01

Charitable corporations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

Collection, generally, Minn. Statutes 2009 276.02, 2009 289A.60

Conflict of laws, Minn. Statutes 2009 279.01

Cooperative associations, homestead classification, nonqualifying buildings or units, Minn. Statutes 2009 273.124

County treasurers, powers, Minn. Statutes 2009 279.01

Defined as taxes, Minn. Statutes 2009 272.58

Delinquent taxes

Generally, Minn. Statutes 2009 277.01, 2009 279.01, 2009 279.02

Interest, Minn. Statutes 2009 277.15

Manufactured homes, Minn. Statutes 2009 273.125, 2009 277.17

Property subject to levy, refusal or failure to surrender, Minn. Statutes 2009 277.21

Reinvestment, Minn. Statutes 2009 280.385

Towns, special assessments, Minn. Statutes 2009 365.181

Watershed district charges and rates, Minn. Statutes 2009 444.075

Distribution, Minn. Statutes 2009 276.131

Generally, Minn. Statutes 2009 289A.60

Green acres tax law, final enforcement actions, Minn. Statutes 2009 273.111

Homestead benefits improperly allowed, Minn. Statutes 2009 273.124, 2009 290A.25

Interest, judgments for defenses or objections, Minn. Statutes 2009 278.08, 2009 278.10

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2009 273.124

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2009 273.124

Prevailing law, Minn. Statutes 2009 279.04

Rate, Minn. Statutes 2009 279.01

Senior citizens' property tax deferral program violations, Minn. Statutes 2009 290B.04

Tax statements, liability for omitted penalties, Minn. Statutes 2009 279.02

People mover, exemption, Minn. Statutes 2009 272.02, 2009 469.127

Personal property taxes

Assessment books, Minn. Statutes 2009 273.03, 2009 273.66

Assessments

Abstracts, Minn. Statutes 2009 273.061

County assessors, duties, Minn. Statutes 2009 273.062

Determination by Revenue Department, Minn. Statutes 2009 273.33, 2009 273.37

Equalization procedures, Minn. Statutes 2009 274.17

Legality, presumption, Minn. Statutes 2009 272.06

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Records, Minn. Statutes 2009 273.061, 2009 273.062

Reduction, Minn. Statutes 2009 274.01, 2009 274.09

Requirements, generally, Minn. Statutes 2009 273.01

Values finalized, Minn. Statutes 2009 274.175

Collection

Attorney general, duties, Minn. Statutes 2009 272.58

Delinquent taxes, Minn. Statutes 2009 277.17, 2009 277.21 to 2009 277.24

Levies, Minn. Statutes 2009 277.17, 2009 277.20, 2009 277.21

Manufactured homes, Minn. Statutes 2009 273.125

Right of collection, Minn. Statutes 2009 272.10

Confession of judgment, delinquent taxes, Minn. Statutes 2009 277.23

Confiscation of property, Minn. Statutes 2009 277.21

Construction camp equipment, Minn. Statutes 2009 168.012

Cooperative power associations, Minn. Statutes 2009 273.38, 2009 273.41

Counties, forest development, Minn. Statutes 2009 282.38

County assessors, duties, Minn. Statutes 2009 273.062

Definitions, Minn. Statutes 2009 272.03, 2009 276A.01

Delinquent, see Delinquent personal property taxes under this topic

Discovery, omitted property, Minn. Statutes 2009 273.65

Elevators on railroad property, Minn. Statutes 2009 273.32

Exemptions

Camp meeting associations, Minn. Statutes 2009 315.42

Electric generating facilities, Minn. Statutes 2009 272.02

Industrial development districts, Minn. Statutes 2009 469.155

Job opportunity building zones, Minn. Statutes 2009 272.02

Minnesota Comprehensive Health Association, Minn. Statutes 2009 62E.10, 2009 272.02

Municipal airports, Minn. Statutes 2009 272.01

Railroad wye connections, Minn. Statutes 2009 272.02

State property, master lease program, Minn. Statutes 2009 16A.85

Express companies, Minn. Statutes 2009 273.33

Gas companies, Minn. Statutes 2009 273.35

Grievances, see Defenses or objections, petitions for under this topic

Housing projects, exemption, Minn. Statutes 2009 469.012

In lieu taxes, cooperative power associations, Minn. Statutes 2009 273.41

Industrial development districts, Minn. Statutes 2009 469.155

Injunctions, Minn. Statutes 2009 277.21

Interest, Minn. Statutes 2009 273.02, 2009 276.02

Leased personal property, Minn. Statutes 2009 272.69

Legality, presumption, Minn. Statutes 2009 272.06

Levies for collection or payment, Minn. Statutes 2009 277.20, 2009 277.21

Manufactured homes, Minn. Statutes 2009 273.125, 2009 277.17, 2009 277.21, 2009 277.23

Net tax capacity

Metropolitan area, Minn. Statutes 2009 473F.001 to 2009 473F.13

Taconite assistance areas, Minn. Statutes 2009 276A.01 to 2009 276A.09

Omitted or undervalued property, tax lists

Correction, Minn. Statutes 2009 274.08, 2009 274.09

County auditors, duties, Minn. Statutes 2009 273.02, 2009 274.08, 2009 274.09

Examiners, Minn. Statutes 2009 274.10 to 2009 274.12

Listing by appeal and equalization boards, Minn. Statutes 2009 274.01

Listing by persons sick or absent, Minn. Statutes 2009 274.07

Reports about, Minn. Statutes 2009 274.10

Tax liens, Minn. Statutes 2009 274.11

Value, county assessors, duties, Minn. Statutes 2009 270C.89

Payment

Due dates, Minn. Statutes 2009 277.01

Levies, Minn. Statutes 2009 277.17, 2009 277.20, 2009 277.21

Timely payments, mailing, Minn. Statutes 2009 276.017

Penalties (monetary), distribution, Minn. Statutes 2009 276.131

Pipeline companies, Minn. Statutes 2009 273.33

Place of listing

Determination, Minn. Statutes 2009 273.48

Generally, Minn. Statutes 2009 273.26

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Power companies, Minn. Statutes 2009 272.027, 2009 273.36, 2009 273.37

Power lines, Minn. Statutes 2009 272.37, 2009 273.36, 2009 273.37

Records and record keeping, disposition by court administrators, Minn. Statutes 2009 485.13

Refunds

Certificates in lieu of refund, Minn. Statutes 2009 278.12

Delinquent taxes, Minn. Statutes 2009 277.22

Generally, Minn. Statutes 2009 276.19

School district property, Minn. Statutes 2009 273.10

Sectional structures, tax statements, Minn. Statutes 2009 276.04

Stage companies, Minn. Statutes 2009 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43

Tax judgment sales, Minn. Statutes 2009 277.21

Tax liability, Minn. Statutes 2009 272.01, 2009 277.21

Tax liens

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2009 270C.7105

Exempt property, Minn. Statutes 2009 270C.63

Filing, Minn. Statutes 2009 272.481, 2009 277.20, 2009 357.18

Generally, Minn. Statutes 2009 277.20

Judgments against real property, Minn. Statutes 2009 277.14, 2009 277.20

Omitted or undervalued property, Minn. Statutes 2009 274.11

Taxes imposed on leased or loaned tax-exempt property, exception, Minn. Statutes 2009 272.01

Tax lists

Abstracts, Minn. Statutes 2009 274.16

City assessors, duties, Minn. Statutes 2009 273.062

Copies to persons assessed, Minn. Statutes 2009 273.68

County assessors, duties, Minn. Statutes 2009 273.062

Custody of lists, Minn. Statutes 2009 276.01

Destruction, Minn. Statutes 2009 273.50

Determination by Revenue Department, Minn. Statutes 2009 273.33

Disposition, Minn. Statutes 2009 485.23

Failure to list, Minn. Statutes 2009 273.65, 2009 273.67, 2009 273.68

Listing, Minn. Statutes 2009 273.01, 2009 273.062

Oaths, Minn. Statutes 2009 273.65

Owner absent or sick, Minn. Statutes 2009 273.66, 2009 273.67

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Property petitioned for review, exclusion, Minn. Statutes 2009 278.04

Ramsey County, Minn. Statutes 2009 274.16

Refusal to list, notation, Minn. Statutes 2009 273.67

Verified statements of eligible property, Minn. Statutes 2009 273.25

Tax notices

County treasurers, duties, Minn. Statutes 2009 277.20, 2009 277.21

Form, Minn. Statutes 2009 277.17

Taxpayers

Affidavits of absence, listing of property, Minn. Statutes 2009 274.07

Confession of judgment, Minn. Statutes 2009 277.23

Consent, tax judgment sales, Minn. Statutes 2009 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2009 276.04

Grievances, assessment or classification, Minn. Statutes 2009 274.13

Liability, Minn. Statutes 2009 272.01, 2009 277.21

Statements of exemption, filing, Minn. Statutes 2009 272.025

Transportation companies, Minn. Statutes 2009 273.33

Travel trailers, Minn. Statutes 2009 168.012

Utility companies, reports, Minn. Statutes 2009 273.371

Violations and penalties

Leased personal property, listing violations, Minn. Statutes 2009 272.69

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2009 272.025

Warehouses on railroad property, Minn. Statutes 2009 273.32

Warrants (payment), exception, Minn. Statutes 2009 276.19

Water companies, Minn. Statutes 2009 273.35

Wind energy conversion systems, Minn. Statutes 2009 273.37

Petitions, see Defenses or objections, petitions for under this topic

Policy of state

Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Delinquent taxes, Minn. Statutes 2009 279.001

Open Space Property Tax Law, Minn. Statutes 2009 273.112

Severed mineral interests, Minn. Statutes 2009 272.039

Polk County, flood loss aid, Minn. Statutes 2009 273.1383

Polo grounds, Open Space Property Tax Law, Minn. Statutes 2009 273.112

Port authorities, Minn. Statutes 2009 275.065, 2009 275.067, 2009 469.053

Power line credit

Generally, Minn. Statutes 2009 273.42, 2009 273.425

Net property taxes, calculation, Minn. Statutes 2009 273.1393

Revenues, apportionment, Minn. Statutes 2009 127A.34, 2009 127A.45

Tax assessments abstracts, Minn. Statutes 2009 270C.89

Value, county assessors, duties, Minn. Statutes 2009 270C.89

Power plants, market value, sliding scale exclusion, Minn. Statutes 2009 272.0211

Presumptions

Assessments and levies, legality, Minn. Statutes 2009 272.06

Judgments, regularity and validity, Minn. Statutes 2009 279.16

Proceeds, see Revenues under this topic

Property tax reform account, Minn. Statutes 2009 16A.152, 2009 273.13

Property Tax Refund Act, definitions, Minn. Statutes 2009 290A.03 to 2009 290A.05

Property tax relief

Aids and credits, generally, Minn. Statutes 2009 273.1392, 2009 276.04

Local government aid, generally, Minn. Statutes 2009 477A.011 to 2009 477A.03

Natural disasters or emergencies, see Natural disasters or emergencies, damage caused by under this topic

Taconite and iron ore areas, see Taconite homestead credit under this topic

Tax credits, see Credits under this topic

Property tax statements

Agriculture best management practices loans, county liens, billing costs, Minn. Statutes 2009 17.117

Charitable corporations, separate statements, Minn. Statutes 2009 273.124

Conservation tax credit, Minn. Statutes 2009 273.119

Contamination taxes, Minn. Statutes 2009 270.96

Contents, Minn. Statutes 2009 276.04, 2009 290A.14

Cooperative associations, separate statements, Minn. Statutes 2009 273.124

Copies, Minn. Statutes 2009 272.435, 2009 290A.14, 2009 290B.04

County budget hearings, notice included, Minn. Statutes 2009 276.04

County treasurers, duties, Minn. Statutes 2009 276.04, 2009 276.06, 2009 290A.10, 2009 290A.14

Deductions, refunds, homestead classification, Minn. Statutes 2009 290A.03

Delinquent taxes, Minn. Statutes 2009 279.02, 2009 290A.10, 2009 290A.14

Dollar amounts, adjustments, Minn. Statutes 2009 276.04

Farm workers, restricted drivers' licenses, application requirements, Minn. Statutes 2009 171.041

Form, Minn. Statutes 2009 276.04, 2009 290A.14

Homestead benefits improperly allowed, separate listing, Minn. Statutes 2009 273.124

Leasehold cooperative tenants, refunds, Minn. Statutes 2009 290A.091

Local rates, statement of apportionment, Minn. Statutes 2009 276.06

Mailing and printing, Minn. Statutes 2009 276.04

Refund claims, filing, Minn. Statutes 2009 290A.10

Senior citizens' property tax deferral program, Minn. Statutes 2009 290A.14, 2009 290B.07

Year of tax, designation, Minn. Statutes 2009 275.28

Property taxes payable

Combined household income, Minn. Statutes 2009 290A.05

Generally, Minn. Statutes 2009 290A.03

Refunds, see same under this topic

Proposed property taxes, notices, see Tax notices under this topic

Public Employees Retirement Association

Employer contributions, increases, special levies, Minn. Statutes 2009 275.70

Public libraries

Services, Minn. Statutes 2009 134.07

Statutory cities, Minn. Statutes 2009 412.251

Using, Minn. Statutes 2009 134.12

Public purposes, tax levy, Minn. Const. art 10 s 1

Public utilities

Recommended and ordered values, Minn. Statutes 2009 273.3711

Statutory cities, Minn. Statutes 2009 412.251

Pump hoists, Minn. Statutes 2009 168.012

Railroad companies

Counties, authority, Minn. Statutes 2009 375.18

Fire prevention, Minn. Statutes 2009 219.761

Firefighting costs, Minn. Statutes 2009 219.761

Foreign railroads, leases or purchases, Minn. Statutes 2009 222.06

Land stock, Minn. Statutes 2009 272.22, 2009 272.23

Lands, Minn. Statutes 2009 272.20, 2009 272.21

Operating property reverting to railroad, tax liens, assessments, Minn. Statutes 2009 272.20

Railroad wye connections, exemption, Minn. Statutes 2009 272.02

School districts, postemployment benefits, Minn. Statutes 2009 126C.41

Seaway port authorities, Minn. Statutes 2009 469.053

Taxability in litigation, Minn. Statutes 2009 272.23

Ramsey County

Appropriations, reduction, Minn. Statutes 2009 383A.47

Assessments, Minn. Statutes 2009 273.052, 2009 383A.05, 2009 383A.07

County assessor, duties, Minn. Statutes 2009 273.052, 2009 383A.33

Elections offices merger, Saint Paul and Ramsey County, Minn. Statutes 2009 383A.62

Generally, Minn. Statutes 2009 383A.03

Joint property tax advisory committee, creation, duties, Minn. Statutes 2009 383A.75

Library services, Minn. Statutes 2009 134.07, 2009 276.04

Medical facility water system, financing for, Minn. Statutes 2009 383A.411

Rates

Adjustments, Minn. Statutes 2009 273.1102, 2009 275.08

Calculation, Minn. Statutes 2009 275.079, 2009 275.28

Class rates, Minn. Statutes 2009 273.13

Determination by State Board of Equalization, Minn. Statutes 2009 275.01

Filing to receive notice, Minn. Statutes 2009 276.041

Local rates

Adjustments, Minn. Statutes 2009 273.1102, 2009 275.08

Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Computation and certification, Minn. Statutes 2009 275.08

Definitions, Minn. Statutes 2009 275.065, 2009 276A.01, 2009 473F.02

Disparity reduction aids, effect on, Minn. Statutes 2009 275.08

Open Space Property Tax Law, Minn. Statutes 2009 273.112

State general tax, exclusion, Minn. Statutes 2009 275.025

State levy for bonded debt, exclusion, Minn. Statutes 2009 275.02

Statement of apportionment, Minn. Statutes 2009 276.06

Tax increment financing districts, distributions to school districts, Minn. Statutes 2009 469.177

Tax lists, Minn. Statutes 2009 275.28

Omitted, undervalued or erroneously classified property, Minn. Statutes 2009 273.02, 2009 273.03

Power lines property, Minn. Statutes 2009 273.42, 2009 273.425

Publication, Minn. Statutes 2009 276.015, 2009 276.04

Railroad companies, Minn. Statutes 2009 272.23

Referendum tax rate, Minn. Statutes 2009 275.08

Schedules and tables, Minn. Statutes 2009 290A.04

State levy for bonded debt, certification by state auditor, Minn. Statutes 2009 275.02

Reassessments

Appeals, Minn. Statutes 2009 270C.95

Duplicate lists, Minn. Statutes 2009 270C.95

Generally, Minn. Statutes 2009 272.11

Requirements, Minn. Statutes 2009 270C.94, 2009 270C.95

Right of reassessment, Minn. Statutes 2009 272.10

Special assessors, Minn. Statutes 2009 270C.94 to 2009 270C.96

Void assessments, Minn. Statutes 2009 283.05

Receipts (documents)

Delinquent personal property taxes, Minn. Statutes 2009 277.16

Generally, Minn. Statutes 2009 276.05

Revenue distribution to taxing districts, Minn. Statutes 2009 276.11

Undivided interests, Minn. Statutes 2009 276.07

Receipts (revenues), see Revenues under this topic

Reciprocity, collection, Minn. Statutes 2009 272.58

Records and record keeping

Counties using unit card ledger system, Minn. Statutes 2009 273.03

Disposition by court administrators, Minn. Statutes 2009 485.13

Payment before judgment, Minn. Statutes 2009 279.25

Real estate tax judgment books, see under COURT ADMINISTRATORS

School boards, access to data, Minn. Statutes 2009 123B.09

Recreational facilities and programs (public)

Cities, Minn. Statutes 2009 272.02, 2009 471.191

Counties, Minn. Statutes 2009 471.15

Red Lake Game Preserve

Bond payments, Minn. Statutes 2009 84A.11

Cancellation, Minn. Statutes 2009 84.361, 2009 282.223

Revenues, depositing, Minn. Statutes 2009 84A.53

Reductions

Orders for, Minn. Statutes 2009 270C.88

Revenue Department powers, Minn. Statutes 2009 270C.86

Redwood Falls Port Authority Commission, Minn. Statutes 2009 469.0722

Referendum

Ballot question, Minn. Statutes 2009 275.60, 2009 275.61

Special levies, Minn. Statutes 2009 275.70

Refund returns

Amended returns, Minn. Statutes 2009 289A.38, 2009 469.328

Certified copies, evidence, admissibility, Minn. Statutes 2009 270C.20

Disposition, Minn. Statutes 2009 270C.20

Due date, Minn. Statutes 2009 289A.38

False or fraudulent returns, Minn. Statutes 2009 289A.63

Nongame wildlife checkoffs, Minn. Statutes 2009 290.431

State elections campaign fund checkoff, Minn. Statutes 2009 10A.31

Refundable tax credits, Minn. Statutes 2009 13.46, 2009 270B.14

Refunds

Additional funding, governor's recommendations, Minn. Statutes 2009 273.13

Administration and compliance, Minn. Statutes 2009 289A.01

Agricultural homesteads, Minn. Statutes 2009 273.124

Amount, property tax statements, Minn. Statutes 2009 276.04

Applied against outstanding delinquent tax liabilities, Minn. Statutes 2009 290A.15

Appropriations for, Minn. Statutes 2009 290A.23

Armed forces members, time, extension, Minn. Statutes 2009 289A.39

Assignments, Minn. Statutes 2009 290A.11

Certificates in lieu of refund, Minn. Statutes 2009 278.12

Checkoffs (donations), Minn. Statutes 2009 10A.31, 2009 290.431

Claimants (refunds), see same under this topic

Claims, excessive claims, penalties, Minn. Statutes 2009 298.75

Combined household income, Minn. Statutes 2009 290A.05

Contamination taxes, subtraction from, Minn. Statutes 2009 270.95

Deductions for, tax notices, Minn. Statutes 2009 275.065

Definitions, Minn. Statutes 2009 13.46, 2009 270A.03, 2009 290A.03

Delinquent personal property taxes, Minn. Statutes 2009 277.22

Delinquent taxes, erroneous payments, Minn. Statutes 2009 272.12

Disclosure, Minn. Statutes 2009 270B.14

Dollar amounts, rounding off, Minn. Statutes 2009 290A.27

Eligibility, proof, Minn. Statutes 2009 290A.09

Excessive claims, interest and penalties, Minn. Statutes 2009 289A.55, 2009 289A.60

Filing, Minn. Statutes 2009 289A.18, 2009 289A.40, 2009 289A.60

Forms, Minn. Statutes 2009 290A.04, 2009 290A.20, 2009 290A.27

Fraudulent claims, monetary penalties, Minn. Statutes 2009 289A.60

Generally, Minn. Statutes 2009 276.19, 2009 290A.04

Giants Ridge Recreation Area, residential property, ineligibility, Minn. Statutes 2009 298.22

Homeowner refunds, information about applicants, disclosure, Minn. Statutes 2009 270B.12

Homestead benefits, Minn. Statutes 2009 273.124, 2009 290A.25

Income, inclusions and exclusions, Minn. Statutes 2009 290.067, 2009 290A.03

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2009 290A.15

Instructions, senior deferral program, Minn. Statutes 2009 290B.10

Interest, Minn. Statutes 2009 289A.56

Iron ore not found, Minn. Statutes 2009 273.02

Joint claims, spouses, Minn. Statutes 2009 290A.08

Joint tenants, Minn. Statutes 2009 290A.03

Lands erroneously returned as improved, Minn. Statutes 2009 283.09

Leasehold cooperative tenants, Minn. Statutes 2009 290A.091

Manner of payment, Minn. Statutes 2009 290A.07

Maximum amount, Minn. Statutes 2009 290A.04, 2009 290A.08

MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Net tax capacity, reduction, Minn. Statutes 2009 270C.926

Offset to senior citizens' deferrals, Minn. Statutes 2009 290B.04, 2009 290B.06

Overpayment, Minn. Statutes 2009 278.08, 2009 278.12

Penalties, Minn. Statutes 2009 289A.60

Prohibited claims, Minn. Statutes 2009 290A.13

Proof of taxes paid, Minn. Statutes 2009 290A.04, 2009 290A.10

Property Tax Refund Act, Minn. Statutes 2009 290A.01 to 2009 290A.27

Property tax relief, see same under this topic

Property tax statements, see same under this topic

Renters credit, Minn. Statutes 2009 270B.12, 2009 289A.56

Revenue Department, duties, Minn. Statutes 2009 270C.88, 2009 290A.04

Right to receive, not personal to claimant, Minn. Statutes 2009 290A.18

Rulemaking, Minn. Statutes 2009 290A.20

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Statutes of limitations, Minn. Statutes 2009 276.19, 2009 283.10

Tax-forfeited land sales, Minn. Statutes 2009 283.10

Taxes paid twice, Minn. Statutes 2009 283.06

Tenants in common, Minn. Statutes 2009 290A.03

Time of payment, Minn. Statutes 2009 290A.07

Uncashed lapsed warrants or checks, reissuance, Minn. Statutes 2009 270C.347

Void taxes paid by mortgagee, Minn. Statutes 2009 283.05

Warrants, lapse of credit, Minn. Statutes 2009 290A.18

Regional development commissions

Certification, Minn. Statutes 2009 275.067

Generally, Minn. Statutes 2009 462.396, 2009 462.397

Notice, Minn. Statutes 2009 275.065

Regional library systems

Claims related to, immunity, Minn. Statutes 2009 466.03

County support, Minn. Statutes 2009 134.342

Grants, Minn. Statutes 2009 134.34

Tort judgments, payment, Minn. Statutes 2009 466.09

Regional public library districts

Certification, Minn. Statutes 2009 275.065, 2009 275.067

Generally, Minn. Statutes 2009 134.201, 2009 275.065

Regional railroad authorities

Certification, Minn. Statutes 2009 275.067

Exemption, Minn. Statutes 2009 272.02, 2009 398A.05

Notice, Minn. Statutes 2009 275.065

Referendum, Minn. Statutes 2009 398A.04

Tax statements, Minn. Statutes 2009 276.04

Regional recreational open space system, metropolitan area

Bond payments, Minn. Statutes 2009 473.325

Tax equivalent payments, Minn. Statutes 2009 473.341

Regional sanitary sewer districts

Certification, Minn. Statutes 2009 275.067

Generally, Minn. Statutes 2009 115.61

Notice, Minn. Statutes 2009 275.065

Registered land, Minn. Statutes 2009 508.53, 2009 508A.53

Relief, see Property tax relief under this topic

Rent constituting property taxes

Allowable refunds, Minn. Statutes 2009 290A.04

Certificates of rent paid, Minn. Statutes 2009 289A.60, 2009 290A.19

Combined household income, Minn. Statutes 2009 290A.05

Generally, Minn. Statutes 2009 290A.03

Joint claims, spouses, Minn. Statutes 2009 290A.08

Renters credit

Applicants, verification of Social Security numbers, Minn. Statutes 2009 290A.25

Appropriations for, Minn. Statutes 2009 290A.23

Certificates of rent paid, Minn. Statutes 2009 289A.60, 2009 290A.19

Filing, due dates, Minn. Statutes 2009 289A.18

MFIP, property and income limitations, exclusions, Minn. Statutes 2009 256J.20

Refunds, Minn. Statutes 2009 10A.31, 2009 270B.12, 2009 289A.56, 2009 289A.60

Rent constituting property taxes, see same under this topic

Revenue Department, duties, Minn. Statutes 2009 290A.25

Schedules and tables, Minn. Statutes 2009 290A.04

Reports about

Local governments, annual reports, Minn. Statutes 2009 275.62

Revenue Department, duties, Minn. Statutes 2009 270C.85

Tax incidence biennial reports, Minn. Statutes 2009 270C.13

Taxable property, Minn. Statutes 2009 270C.85

Utility companies, Minn. Statutes 2009 273.371

Resettlement projects

Payments in lieu of property taxes, Minn. Statutes 2009 471.49 to 2009 471.55

Residential rental property

Certificates of rent paid, Minn. Statutes 2009 289A.60, 2009 290A.19

Powerline credit, Minn. Statutes 2009 273.42

Recovery of taxes paid by tenant, Minn. Statutes 2009 272.45

Rent constituting property taxes, see same under this topic

Total scheduled rent, Property Tax Refund Act, Minn. Statutes 2009 290A.03

Resorts

Classification, Minn. Statutes 2009 273.13

Delinquent taxes, monetary penalties, Minn. Statutes 2009 279.01, 2009 279.37

Powerline credit, Minn. Statutes 2009 273.42

Skiing resorts, Minn. Statutes 2009 273.112

Returns

Claimants of deceased persons, inspection, Minn. Statutes 2009 270B.03

Frivolous returns, monetary penalties, Minn. Statutes 2009 289A.60

Refund returns, see same under this topic

Revenues

Delinquent taxes, distribution formula, Minn. Statutes 2009 276.10

Distribution, Minn. Statutes 2009 276.11 to 2009 276.12

Metropolitan transit tax levies, apportionment, Minn. Statutes 2009 473.446

Open Space Property Tax Law, Minn. Statutes 2009 273.112

Powerline credit, distribution, Minn. Statutes 2009 273.42, 2009 273.425

Referendum revenue, see School districts under this topic

School districts, see same under this topic

Settlement between county auditor and county treasurer, Minn. Statutes 2009 276.09

Undistributed funds, apportionment, Minn. Statutes 2009 276.10

Reverse mortgage loans, payment by borrower, Minn. Statutes 2009 47.58

Road districts, boundary changes, Minn. Statutes 2009 370.17, 2009 370.19

Rural Finance Authority, exemption, Minn. Statutes 2009 41B.20

Saint Cloud Metropolitan Transit Commission

Certification, Minn. Statutes 2009 275.067

Exemption, Minn. Statutes 2009 458A.09

Generally, Minn. Statutes 2009 458A.10

Notice, Minn. Statutes 2009 275.065

Saint Louis County

Agricultural extension programs, funding, Minn. Statutes 2009 383C.555

Appropriations, reduction of, Minn. Statutes 2009 383C.023

Budget, estimates and allocations, Minn. Statutes 2009 383C.021, 2009 383C.024

Duluth roads and bridges, county allocations for, Minn. Statutes 2009 383C.36

Juvenile detention centers, funding, Minn. Statutes 2009 383C.42

Levy limits, exemption, Minn. Statutes 2009 116R.02

School district property leased by nonprofit organizations, exemption, Minn. Statutes 2009 383C.48

Snow removal, Minn. Statutes 2009 383C.234

Taconite property tax relief, see Taconite homestead credit under this topic

Tax-forfeited lands, easements, Minn. Statutes 2009 383C.522

Tax list changes, taconite homestead credit, Minn. Statutes 2009 273.136

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01 to 2009 276A.09

Tax search certificates, Minn. Statutes 2009 383C.482

Topographic surveys, Minn. Statutes 2009 383C.458, 2009 383C.459

Voyageurs National Park, lost tax reimbursement, Minn. Statutes 2009 84B.07, 2009 84B.09

Saint Paul Teachers Retirement Fund Association

Employer contributions, Minn. Statutes 2009 354A.12

Saint Paul

Joint property tax advisory committee, with Ramsey County, Minn. Statutes 2009 383A.75

Ramsey County assessor, duties, Minn. Statutes 2009 383A.33

Sanitary districts

Certification, Minn. Statutes 2009 275.067

Generally, Minn. Statutes 2009 115.21, 2009 115.24, 2009 115.26, 2009 115.33

Notice, Minn. Statutes 2009 275.065

Schedules and tables, Minn. Statutes 2009 290A.04

School districts

Abatement

Adjusted net tax capacity, computation, Minn. Statutes 2009 127A.48

Adjustments, payment, Minn. Statutes 2009 127A.49

Amount, Minn. Statutes 2009 469.1813

Levies to replace, Minn. Statutes 2009 126C.46, 2009 469.1815

Losses due to repeal of general education levy, levies for, Minn. Statutes 2009 469.1799

Procedure, Minn. Statutes 2009 469.1813

Reporting requirements, Minn. Statutes 2009 126C.46

Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12

Ad valorem taxes, Minn. Statutes 2009 126C.68, 2009 126C.69

Adjusted gross tax capacities, Minn. Statutes 2009 273.1102

Adjusted net tax capacity, Minn. Statutes 2009 126C.01, 2009 126C.21, 2009 126C.48, 2009 126C.63

Adults with disabilities program, Minn. Statutes 2009 124D.56

Alternative facilities, Minn. Statutes 2009 123B.59

Alternative teacher compensation aid, Minn. Statutes 2009 126C.10

Assessment/sales ratio studies, Minn. Statutes 2009 127A.48

Audits and examinations, Minn. Statutes 2009 6.60

Ballot notices, Minn. Statutes 2009 126C.17

Border city development zone property, Minn. Statutes 2009 272.0212

Border districts, Minn. Statutes 2009 124D.05, 2009 129.11

Boundary changes, effect, Minn. Statutes 2009 370.17, 2009 370.19

Capital expenditures, Minn. Statutes 2009 123A.46, 2009 123B.57, 2009 123B.61

Capital facilities, Minn. Statutes 2009 123A.46, 2009 123B.62, 2009 126C.69

Capital improvements, Minn. Statutes 2009 123B.58

Captured tax capacity adjustment, tax increment financing district, Minn. Statutes 2009 127A.48

Career and technical education, Minn. Statutes 2009 124D.4531, 2009 126C.457

Census requirements, Minn. Statutes 2009 275.14

Certification, Minn. Statutes 2009 275.065, 2009 275.07

Charter schools, Minn. Statutes 2009 124D.11

Claims related to, immunity, Minn. Statutes 2009 466.03

Common school districts, Minn. Statutes 2009 123B.95

Community education, Minn. Statutes 2009 124D.20, 2009 124D.22, 2009 124D.56

Community service funds, Minn. Statutes 2009 123B.61

Commuter van revolving fund, Minn. Statutes 2009 174.27

Consolidated districts

Consolidation, effect, Minn. Statutes 2009 123A.48

Debt, Minn. Statutes 2009 123A.73, 2009 126C.43

Disability access, Minn. Statutes 2009 123B.58, 2009 123B.59

Fire safety, Minn. Statutes 2009 123B.58

Transition revenue, Minn. Statutes 2009 123A.485

Cooperation and combination

Cooperation and combination plans, Minn. Statutes 2009 123A.36

Disability access, Minn. Statutes 2009 123B.58

Fire safety, Minn. Statutes 2009 123B.58

Secondary education agreements, teacher severance pay, Minn. Statutes 2009 123A.30

Severance pay, Minn. Statutes 2009 123A.39

Transitional expenses, Minn. Statutes 2009 123A.41

Cooperative districts, Minn. Statutes 2009 124D.4531, 2009 126C.40, 2009 126C.43

Cooperative facilities districts, Minn. Statutes 2009 123A.73

Cooperative secondary facilities districts, Minn. Statutes 2009 123A.444, 2009 275.065

Cooperative units levies, Minn. Statutes 2009 123A.26

Costs and disbursements (courts), Minn. Statutes 2009 127A.42

Debt service

Alternative facilities, Minn. Statutes 2009 123B.59

Capital equipment expenditures, levy reduction, Minn. Statutes 2009 123B.60

Definitions, Minn. Statutes 2009 126C.63

District reorganization, effect, Minn. Statutes 2009 123A.73, 2009 123A.74

Equalization revenue, Minn. Statutes 2009 123B.53

Equalized debt service levy, Minn. Statutes 2009 123B.53

Fund surplus, debt service equalization aid, Minn. Statutes 2009 475.61

General fund levies, reductions, Minn. Statutes 2009 123B.61

Generally, Minn. Statutes 2009 123B.55

Maximum effort school aid, Minn. Statutes 2009 126C.62, 2009 126C.68, 2009 126C.69

Resolutions, Minn. Statutes 2009 123A.78, 2009 471.61

Defaults on obligations, repayment, Minn. Statutes 2009 126C.55

Deferred maintenance, Minn. Statutes 2009 123B.591

Desegregation/integration, Minn. Statutes 2009 124D.86, 2009 126C.40, 2009 126C.43

Detachment and annexation, effect, Minn. Statutes 2009 123A.45

Disability access, Minn. Statutes 2009 123B.58, 2009 123B.69

Dissolution and attachment

Effect, Minn. Statutes 2009 123A.46, 2009 123A.60, 2009 123A.67

Transition expenses, Minn. Statutes 2009 123A.76, 2009 126C.43

Dissolved districts, Minn. Statutes 2009 126C.43

Early childhood family education, Minn. Statutes 2009 124D.13, 2009 124D.135

Early retirement incentives

Administrations, joint powers agreements, Minn. Statutes 2009 123A.12

School district consolidation or dissolution and attachment, Minn. Statutes 2009 123A.73

Environmental management, Minn. Statutes 2009 123B.39

Equity revenue, Minn. Statutes 2009 126C.10

Excess levies, Minn. Statutes 2009 126C.48, 2009 275.065

Extracurricular activities, insurance, Minn. Statutes 2009 123B.49

Fire safety, Minn. Statutes 2009 123B.57, 2009 123B.58

General education levy, Minn. Statutes 2009 123A.46

General fund, reductions, Minn. Statutes 2009 126C.48

Generally, Minn. Statutes 2009 275.065

Hazardous substances, Minn. Statutes 2009 123B.57

Health and accident insurance, Minn. Statutes 2009 123B.49

Health and safety, Minn. Statutes 2009 123B.57, 2009 123B.59

Health benefits, retirees, Minn. Statutes 2009 126C.41

Ice arenas, Minn. Statutes 2009 126C.45

Independent School District 625 (Saint Paul), Minn. Statutes 2009 126C.41, 2009 126C.43, 2009 383A.75

Independent School District 709 (Duluth), Minn. Statutes 2009 126C.43

Independent school districts, Minn. Statutes 2009 123B.02, 2009 126C.40

Intermediate airports, metropolitan area, exemption, Minn. Statutes 2009 473.625

Intermediate School District 287 (Hennepin County), Minn. Statutes 2009 136D.23, 2009 136D.281

Intermediate School District 916 (Northeast Metro), Minn. Statutes 2009 136D.74, 2009 136D.741

Intermediate School District 917 (Dakota County), Minn. Statutes 2009 136D.83, 2009 136D.88

Intermediate school districts, Minn. Statutes 2009 124D.4531, 2009 126C.40, 2009 126C.43, 2009 126C.48

Iron ore net tax capacity, Minn. Statutes 2009 127A.48

Iron Range school districts, see same under this topic

Job placement services, Minn. Statutes 2009 126C.43

Judgments against, Minn. Statutes 2009 126C.43, 2009 466.09

Leases or rents, payment, Minn. Statutes 2009 126C.40

Levies, definitions, Minn. Statutes 2009 126C.63

Levy limits

Abatements, inclusion, Minn. Statutes 2009 469.1815

Common school districts, Minn. Statutes 2009 123B.95

Computation, Minn. Statutes 2009 126C.01

Conversion to equalized local tax rates, Minn. Statutes 2009 273.1102

Education Department, duties, Minn. Statutes 2009 273.1102

Exemption, Minn. Statutes 2009 353.28, 2009 355.03, 2009 471.69, 2009 475.74

Generally, Minn. Statutes 2009 126C.48, 2009 471.69

Reorganized districts, Minn. Statutes 2009 126C.43

Levy recognition, Minn. Statutes 2009 16A.152, 2009 127A.441

Levy use, definitions, Minn. Statutes 2009 126C.01

Local school tax, Minn. Statutes 2009 276.04

Market value (real property)

Adjusted net tax capacity, Minn. Statutes 2009 127A.48

Aid adjustments, Minn. Statutes 2009 127A.49

Appeals, Minn. Statutes 2009 127A.48

Definitions, Minn. Statutes 2009 126C.01, 2009 126C.63

Ratios of value, lists, Minn. Statutes 2009 126C.65, 2009 126C.69

Revenue Department, duties, Minn. Statutes 2009 126C.65

Market value determinations, Minn. Statutes 2009 127A.48

Maximum effort school aid, Minn. Statutes 2009 126C.63, 2009 126C.71

Metropolitan area school districts, capital improvement programs, Minn. Statutes 2009 473.87

Mineral taxes, levy reductions, Minn. Statutes 2009 126C.48

Minnesota State Retirement System, employer contributions, exception, Minn. Statutes 2009 352.041

Miscellaneous levies, change to per pupil allowance, Minn. Statutes 2009 126C.16

Net debt service levy, Minn. Statutes 2009 126C.63

Net tax capacity, Minn. Statutes 2009 123A.46, 2009 123A.48, 2009 127A.34, 2009 127A.48, 2009 127A.49

Omissions and errors, correction, Minn. Statutes 2009 275.075

Operating capital, Minn. Statutes 2009 126C.10

Pine Point School, Minn. Statutes 2009 128B.03

Postaudits, costs, Minn. Statutes 2009 126C.43

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Real property acquired by, payment, Minn. Statutes 2009 272.68

Receivables, treatment, Minn. Statutes 2009 123B.75

Recreational facilities and programs, Minn. Statutes 2009 471.191

Referendum, notice, Minn. Statutes 2009 275.065, 2009 275.60

Referendum revenue

District reorganization, effect, Minn. Statutes 2009 123A.73

Levy authority, Minn. Statutes 2009 123A.73, 2009 126C.17

Reduction, reorganized districts, Minn. Statutes 2009 126C.10

Referendum market value, Minn. Statutes 2009 126C.01

Tax increment financing districts, payments, Minn. Statutes 2009 469.177

Reorganization operating debt, Minn. Statutes 2009 123A.36

Reports about, Minn. Statutes 2009 275.07, 2009 275.124

Required debt service levy, defined, Minn. Statutes 2009 126C.63

Revenues, Minn. Statutes 2009 123B.75, 2009 123B.78, 2009 127A.45, 2009 127A.46

Safe schools, Minn. Statutes 2009 126C.44

School-age child care programs, Minn. Statutes 2009 124D.22

School buildings and grounds, Minn. Statutes 2009 123B.63, 2009 123B.69

School district tax, defined, Minn. Statutes 2009 120A.05

Severance pay, Minn. Statutes 2009 123A.12, 2009 123A.73, 2009 126C.41

Social Security, employer contributions, Minn. Statutes 2009 355.03

Special districts, Minn. Statutes 2009 126C.40, 2009 126C.43

Special School District 1 (Minneapolis), see same under this topic

Split residential property parcels, realignment, Minn. Statutes 2009 123A.455

State determined school tax, Minn. Statutes 2009 276.04

Swimming pools, Minn. Statutes 2009 126C.455

Taconite and iron sulfides taxes, levy reductions, Minn. Statutes 2009 126C.48

Tax increment financing districts, local tax rates, Minn. Statutes 2009 469.177

Tax settlement revenue, Minn. Statutes 2009 123B.75, 2009 126C.48

Teachers, severance pay, Minn. Statutes 2009 126C.43

Transition, Minn. Statutes 2009 126C.10

Transportation, Minn. Statutes 2009 123A.46

Tree growth replacement revenue, Minn. Statutes 2009 126C.445

Unemployment insurance, Minn. Statutes 2009 126C.43, 2009 268.052

Unequalized referendum levy, Minn. Statutes 2009 126C.17

Voter approved school tax, Minn. Statutes 2009 276.04

Youth after-school enrichment programs, Minn. Statutes 2009 124D.20

Youth service programs, Minn. Statutes 2009 124D.20

Second class cities

Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 2009 449.14

Interest on gifts, Minn. Statutes 2009 465.05

Levy limits, exemption, Minn. Statutes 2009 475.74

Parking facilities, Minn. Statutes 2009 459.14

Public relations, Minn. Statutes 2009 469.188, 2009 469.189

Reduction or abatement, Minn. Statutes 2009 375.192

Sectional structures, tax statements, Minn. Statutes 2009 276.04

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Seven county metropolitan area

Equalization studies by Metropolitan Council, Minn. Statutes 2009 473.244

Revenue redistribution, Minn. Statutes 2009 473F.001 to 2009 473F.13

Severed interests

Generally, Minn. Statutes 2009 272.04

Minerals, see Severed mineral interests under this topic

Timber interests, Minn. Statutes 2009 272.05

Severed mineral interests

Amount, Minn. Statutes 2009 273.165

Exemptions, Minn. Statutes 2009 273.165

Generally, Minn. Statutes 2009 272.04, 2009 272.05

Identification, Minn. Statutes 2009 272.039

Indian business loans, distribution of revenues to, Minn. Statutes 2009 273.165

Levy reduction, Minn. Statutes 2009 126C.48

Local levy limits, exclusion, Minn. Statutes 2009 273.165

Minimum annual tax, Minn. Statutes 2009 273.165

Policy of state, Minn. Statutes 2009 272.039

Revenues, apportionment, Minn. Statutes 2009 273.165

Unmined iron ore, Minn. Statutes 2009 273.1104, 2009 273.165

Unmined semitaconite lands, Minn. Statutes 2009 298.36

Unmined taconite lands, Minn. Statutes 2009 298.25

Shelter costs, property taxes defined as, Minn. Statutes 2009 256J.08

Shooting galleries and grounds

Open Space Property Tax Law, Minn. Statutes 2009 273.112

Shorewood, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Single-family housing

Distressed homestead reinvestment exemption, Minn. Statutes 2009 273.80

Ski resorts, Open Space Property Tax Law, Minn. Statutes 2009 273.112

Special districts

Certification, Minn. Statutes 2009 275.067, 2009 275.07

Claims related to, immunity, Minn. Statutes 2009 466.03

Notice, Minn. Statutes 2009 275.065

Omissions and errors, correction, Minn. Statutes 2009 275.075

Referendum, Minn. Statutes 2009 275.60

Reports about, Minn. Statutes 2009 275.07

Tort judgments, payment, Minn. Statutes 2009 466.09

Special levies

Generally, Minn. Statutes 2009 275.74

Permitted uses, Minn. Statutes 2009 275.70

School districts, dissolution and attachment, Minn. Statutes 2009 123A.67

Special School District 1 (Minneapolis)

Desegregation levy, Minn. Statutes 2009 126C.43

Health benefits, Minn. Statutes 2009 126C.41

Minneapolis Employees Retirement Fund, employer contributions, Minn. Statutes 2009 422A.101

Tax anticipation certificates, Minn. Statutes 2009 128D.16

Special service districts

Levy limits, exemption, Minn. Statutes 2009 428A.03, 2009 428A.05, 2009 428A.14

Net tax capacity, Minn. Statutes 2009 428A.03, 2009 428A.05

Special taxing districts, notice, Minn. Statutes 2009 275.065

Special taxing districts

Notice, Minn. Statutes 2009 275.065

Spirit Mountain Recreation Area, exemption, Minn. Statutes 2009 272.02

Spring Park, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

State budget, recommended revenue as share of personal income, Minn. Statutes 2009 16A.102

State Fairgrounds, taxable property, Minn. Statutes 2009 37.01

State general tax

Amount, property subject to tax, and levy and apportionment, Minn. Statutes 2009 275.025

County treasurers, duties, Minn. Statutes 2009 276.112

Power lines property, Minn. Statutes 2009 273.42

Tax increments, calculation, exclusion, Minn. Statutes 2009 469.177

Tax lists, Minn. Statutes 2009 275.28

Tax notices, contents, Minn. Statutes 2009 275.065

State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2009 299D.05

State

Infrastructure development bonds, Minn. Statutes 2009 16A.662

Minnesota Zoo bonds, Minn. Statutes 2009 85A.05

Real property acquired by, payment, Minn. Statutes 2009 272.68

State auditor, duties, Minn. Statutes 2009 167.52

State water pollution control bonds, Minn. Statutes 2009 116.17

Transportation bonds, Minn. Statutes 2009 174.51

Trunk highway bonds, Minn. Statutes 2009 167.52

Waste management bonds, Minn. Statutes 2009 115A.58

Statements, see Property tax statements under this topic

Statutes of limitations

Assessments of omitted, undervalued or erroneously classified property, Minn. Statutes 2009 272.10

Refunds, Minn. Statutes 2009 276.19, 2009 283.10

Renters credit, claims, Minn. Statutes 2009 289A.60

Violations, Minn. Statutes 2009 289A.63

Statutory cities

Bands, orchestras, and choruses, Minn. Statutes 2009 412.251, 2009 449.09 to 2009 449.14

Certificates of indebtedness, capital equipment acquisition, Minn. Statutes 2009 412.301

City councils, powers, Minn. Statutes 2009 412.241

Debt payment on dissolution, Minn. Statutes 2009 412.091

Dissolved cities, Minn. Statutes 2009 412.091, 2009 412.093

Generally, Minn. Statutes 2009 412.251

Levy limits, exemption, Minn. Statutes 2009 471.61

Local safety councils, Minn. Statutes 2009 471.63

Optional plan B, Minn. Statutes 2009 412.711, 2009 412.751

Park fund, Minn. Statutes 2009 412.531

Parking facilities, Minn. Statutes 2009 459.14

Public works reserve funds, Minn. Statutes 2009 471.57

Separation from towns, Minn. Statutes 2009 412.081

Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651

Subpoenas, assessment or equalization hearings, Minn. Statutes 2009 270C.923

Subsurface area, separate interest, leases or conveyances, Minn. Statutes 2009 272.04

Sunday school assemblies, exemption, Minn. Statutes 2009 315.42

Supplemental pension plans, Minn. Statutes 2009 356.24

Taconite homestead credit

Certification and payment, Minn. Statutes 2009 273.135, 2009 273.1392

County auditors, duties, Minn. Statutes 2009 273.135, 2009 273.1391

Definitions, Minn. Statutes 2009 273.134

Improperly allowed benefits, recovered amounts, deposit, Minn. Statutes 2009 273.14, 2009 290A.25

Levy reduction, Minn. Statutes 2009 126C.48

Maximum reduction amount, Minn. Statutes 2009 273.135, 2009 273.1391

Minimum reduction amount, Minn. Statutes 2009 273.1391

Net property taxes, calculation, Minn. Statutes 2009 273.1393

Payments, Minn. Statutes 2009 477A.15

Reduction rates, Minn. Statutes 2009 273.135, 2009 273.1391

Saint Louis County, Minn. Statutes 2009 273.136, 2009 298.28

Supplementary relief, Minn. Statutes 2009 273.1391, 2009 298.28

Taconite aid reimbursement, Minn. Statutes 2009 477A.15

Taconite property tax relief account, replacement of revenue, Minn. Statutes 2009 273.136

Tax increment financing, see TAX INCREMENT FINANCING

Tax judgment sales, Minn. Statutes 2009 277.21

Tax liability

Delinquent personal property taxes, property or property rights subject to levy, Minn. Statutes 2009 277.21

Delinquent taxes, Minn. Statutes 2009 272.42, 2009 279.02

Leasehold cooperative developers, revocation of homestead classification, Minn. Statutes 2009 273.124

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2009 61B.30

Tax statements, omitted penalties, Minn. Statutes 2009 279.02

Taxes imposed on leased or loaned tax-exempt property, Minn. Statutes 2009 272.01

Tax liens

Adjacent town roads, maintenance, Minn. Statutes 2009 366.015

Agricultural Property Tax Law, Minn. Statutes 2009 273.111

Attachment, Minn. Statutes 2009 272.31, 2009 276.02

Credit card payments, voided or reversed transactions, Minn. Statutes 2009 276.02

Delinquent taxes

Delinquencies prior to 1942, Minn. Statutes 2009 279.32

Delinquency lists, unpaid service fees, Minn. Statutes 2009 279.092

Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.04, 2009 290B.07, 2009 290B.09

Discharge, tax judgment sale certificate, effect, Minn. Statutes 2009 270C.7105

Duration, Minn. Statutes 2009 272.31, 2009 272.43

Environmental covenants, Minn. Statutes 2009 114E.40

Exempt property, Minn. Statutes 2009 270C.63

Federal tax liens, see under TAX LIENS

Filing, Minn. Statutes 2009 272.481, 2009 277.20, 2009 357.18

Generally, Minn. Statutes 2009 272.31, 2009 277.20

Judgments, Minn. Statutes 2009 272.43

Judgments against real property, Minn. Statutes 2009 277.14, 2009 277.20

Local assessments, cities, Minn. Statutes 2009 272.32

Omitted or undervalued property, Minn. Statutes 2009 274.11

Open Space Property Tax Law, Minn. Statutes 2009 273.112

Priority, Minn. Statutes 2009 272.32 to 2009 272.37

Railroad operating property, reversion to railroad, Minn. Statutes 2009 272.20

Real property acquired by state or local governments, Minn. Statutes 2009 272.68

Senior citizens' property tax deferral program, deferrals, Minn. Statutes 2009 290B.04, 2009 290B.07 to 2009 290B.09

Tax-forfeited lands, invalid sales, Minn. Statutes 2009 282.10

Taxes imposed on leased or loaned tax-exempt property, exceptions, Minn. Statutes 2009 272.01

Taxes paid by lienholders, added to liens, Minn. Statutes 2009 272.44

Taxes paid by occupants, tenants, or persons with interest, Minn. Statutes 2009 272.45

Towns, snow and ice removal from town roads, liens on land adjacent to, Minn. Statutes 2009 366.016

Tax lists

Abstracts, Minn. Statutes 2009 274.16

Conservation tax credit, lost revenues, Minn. Statutes 2009 273.119

Contents, Minn. Statutes 2009 270C.89, 2009 275.29

County assessors, duties, Minn. Statutes 2009 273.061

Deferred taxes, senior citizens' property tax deferral program, Minn. Statutes 2009 290B.09

Filing with Revenue Department, Minn. Statutes 2009 270C.89

Generally, Minn. Statutes 2009 274.16

Wetlands property tax exemption, lost revenue, Minn. Statutes 2009 275.295

Appending to personal property taxes assessment book, Minn. Statutes 2009 273.03

Certificates and certification, Minn. Statutes 2009 275.28

City assessors, duties, Minn. Statutes 2009 273.062

Classification of property, changes, Minn. Statutes 2009 273.17, 2009 274.01, 2009 274.14, 2009 274.17

Contents, Minn. Statutes 2009 275.28, 2009 276.01

Copies to persons assessed, Minn. Statutes 2009 273.68

Correction

Abstracts, Minn. Statutes 2009 274.16

False lists, Minn. Statutes 2009 274.09

When allowed, Minn. Statutes 2009 273.01, 2009 274.01, 2009 274.14, 2009 274.17

County assessors, duties, Minn. Statutes 2009 273.062

County auditors, duties, Minn. Statutes 2009 273.17, 2009 275.28, 2009 276.01

Custody of lists, Minn. Statutes 2009 276.01

Delinquent taxes

Contents, Minn. Statutes 2009 279.05

Copies, Minn. Statutes 2009 279.06

County auditors, duties, Minn. Statutes 2009 279.05

County treasurers, duties, Minn. Statutes 2009 279.02

Court administrators, duties, Minn. Statutes 2009 279.06, 2009 279.20

Determination of delinquency by county auditors, Minn. Statutes 2009 279.02

Fees, Minn. Statutes 2009 279.092

Filing, effect, Minn. Statutes 2009 279.05, 2009 279.06

Mailing procedures, Minn. Statutes 2009 279.091, 2009 279.131

Omitted or undervalued property, interest, Minn. Statutes 2009 281.37

Persons requesting notice, Minn. Statutes 2009 276.041

Prima facie evidence, Minn. Statutes 2009 279.19

Property petitioned for review, exclusion, Minn. Statutes 2009 278.04

Publication procedures, Minn. Statutes 2009 279.07 to 2009 279.13

Revised list, Minn. Statutes 2009 279.09

Verification, Minn. Statutes 2009 279.05

Delivery to county treasurers, Minn. Statutes 2009 276.01

Destruction, Minn. Statutes 2009 273.50

Determination by Revenue Department, Minn. Statutes 2009 273.33

Disposition, Minn. Statutes 2009 485.23

Duplicate lists, costs, payment, Minn. Statutes 2009 276.04

Elevators on railroad property, Minn. Statutes 2009 273.32

Express companies, Minn. Statutes 2009 273.33

Failure to list, Minn. Statutes 2009 273.65, 2009 273.67, 2009 273.68

Form, Minn. Statutes 2009 275.28

Gas companies, Minn. Statutes 2009 273.35

Homestead benefits improperly allowed, penalties, Minn. Statutes 2009 273.124, 2009 290A.25

Homesteads established after assessment date, Minn. Statutes 2009 273.124

Improvements to property, listing, Minn. Statutes 2009 273.11

Leased personal property, Minn. Statutes 2009 272.69

Listing, Minn. Statutes 2009 273.01, 2009 273.062

Manufactured homes, Minn. Statutes 2009 273.125

Market valuations, changes, Minn. Statutes 2009 276.01

Oaths, Minn. Statutes 2009 273.65

Omitted or undervalued property

Correction, Minn. Statutes 2009 274.08, 2009 274.09

County auditors, duties, Minn. Statutes 2009 273.02, 2009 274.08, 2009 274.09

Delinquent taxes, interest, Minn. Statutes 2009 281.37

Examiners, duties, Minn. Statutes 2009 274.10

Examiners' lists, Minn. Statutes 2009 274.10 to 2009 274.12

Iron ore, Minn. Statutes 2009 273.02

Listing by appeal and equalization boards, Minn. Statutes 2009 274.01

Listing by persons sick or absent, Minn. Statutes 2009 274.07

Reports about, Minn. Statutes 2009 274.10

Special assessors, duties, Minn. Statutes 2009 270C.94, 2009 270C.95

Tax liens, Minn. Statutes 2009 274.11

Value, county assessors, duties, Minn. Statutes 2009 270C.89

Owner absent or sick, Minn. Statutes 2009 273.66, 2009 273.67

Petitions, defenses or objections, see Defenses or objections, petitions for under this topic

Pipeline companies, Minn. Statutes 2009 273.33

Place of listing

County equalization board, determination, Minn. Statutes 2009 273.48

Express companies, Minn. Statutes 2009 273.33

Gas companies, Minn. Statutes 2009 273.35

Generally, Minn. Statutes 2009 273.26

Power companies, Minn. Statutes 2009 273.36, 2009 273.37

Power lines, Minn. Statutes 2009 273.36, 2009 273.37

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Revenue Department, determination, Minn. Statutes 2009 273.48

Stage companies, Minn. Statutes 2009 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43

Transportation companies, Minn. Statutes 2009 273.33

Water companies, Minn. Statutes 2009 273.35

Power companies, Minn. Statutes 2009 273.36, 2009 273.37

Power line property, Minn. Statutes 2009 273.42

Power lines, Minn. Statutes 2009 273.36, 2009 273.37

Property in hands of assignee or receiver, Minn. Statutes 2009 273.46

Property moved between January and March, Minn. Statutes 2009 273.47

Property petitioned for review, exclusion, Minn. Statutes 2009 278.04

Ramsey County, Minn. Statutes 2009 274.16

Real estate tax judgment sales redemption, Minn. Statutes 2009 281.11

Refusal to list, notation, Minn. Statutes 2009 273.67

Reinstated taxes, lands erroneously returned as improved, Minn. Statutes 2009 283.11

Stage companies, Minn. Statutes 2009 273.33

Street, road, turnpike, or bridge companies, Minn. Statutes 2009 273.43

Tax-exempt property, Minn. Statutes 2009 273.18

Transportation companies, Minn. Statutes 2009 273.33

Undivided interests, Minn. Statutes 2009 276.07

Unit card ledger counties, Minn. Statutes 2009 273.425, 2009 275.28, 2009 276.01

Verified statements of eligible property, Minn. Statutes 2009 273.25

Warehouses on railroad property, Minn. Statutes 2009 273.32

Water companies, Minn. Statutes 2009 273.35

Wind energy conversion systems, Minn. Statutes 2009 273.37

Tax notices

Contents, Minn. Statutes 2009 273.124, 2009 275.065

County treasurers, duties, Minn. Statutes 2009 277.20, 2009 277.21

Delinquent personal property taxes, Minn. Statutes 2009 277.17, 2009 277.21, 2009 277.23

Delinquent taxes

County auditors, duties, Minn. Statutes 2009 279.37

Court administrators, duties, Minn. Statutes 2009 279.20

Failure to send or receive, effect, Minn. Statutes 2009 279.37

Filing, effect, Minn. Statutes 2009 279.06

Filing to receive, who may file, Minn. Statutes 2009 273.1651, 2009 276.041

Forms, Minn. Statutes 2009 279.06

Mailing procedures, Minn. Statutes 2009 279.091, 2009 279.131

Policy of state, Minn. Statutes 2009 279.001

Publication of notice and list, Minn. Statutes 2009 279.09

Publication procedures, Minn. Statutes 2009 279.07 to 2009 279.13

Requirements, Minn. Statutes 2009 279.37

Form, Minn. Statutes 2009 275.065, 2009 277.17

General education revenues, referendum, Minn. Statutes 2009 126C.17

Generally, Minn. Statutes 2009 275.065

Manufactured homes, Minn. Statutes 2009 273.125, 2009 277.17, 2009 277.23

Overpayment, Minn. Statutes 2009 276.19

Special assessment, fire service, Minn. Statutes 2009 365.181

Subordinate service districts, effective date, Minn. Statutes 2009 365A.05

Tax liens, Minn. Statutes 2009 277.20

Truth in taxation notices, Minn. Statutes 2009 126C.48, 2009 126C.55, 2009 275.065

Unclaimed refunds, Minn. Statutes 2009 276.19

Tax relief area revenue distribution, Iron Range, Minn. Statutes 2009 276A.01 to 2009 276A.09

Tax statements, see Property tax statements under this topic

Tax tables and schedules, Minn. Statutes 2009 290A.04

Tax-forfeited lands

Certificates of sale, reinstatement, Minn. Statutes 2009 282.341

Repurchase after forfeiture, Minn. Statutes 2009 282.251, 2009 282.261

Taxable property

Air space, Minn. Statutes 2009 272.04

Assessments, see same under this topic

Construction camp equipment, Minn. Statutes 2009 168.012

Corporations, generally, Minn. Statutes 2009 272.01

Employment property defined as, Minn. Statutes 2009 469.166

Exemptions, see same under this topic

Generally, Minn. Statutes 2009 272.01, 2009 272.02

Improvements, Minn. Statutes 2009 273.125

Industrial development districts, Minn. Statutes 2009 469.155

Oil and gas lands, Minn. Statutes 2009 272.04

Power companies, Minn. Statutes 2009 272.027

Power plants, Minn. Statutes 2009 272.027, 2009 272.03, 2009 298.25, 2009 298.36

Railroads, Minn. Statutes 2009 272.20, 2009 272.21

Real property acquired by state or local governments, Minn. Statutes 2009 272.68

Sectional structures, Minn. Statutes 2009 273.125

Semitaconite surface lands, Minn. Statutes 2009 298.36

Severed mineral interests, Minn. Statutes 2009 272.039 to 2009 272.05

State Fairgrounds, Minn. Statutes 2009 37.01

Stockpiled metallic minerals material, Minn. Statutes 2009 273.1651

Subsurface area, Minn. Statutes 2009 272.04

Taconite surface lands, Minn. Statutes 2009 298.25

Tax-forfeited agricultural lands, restoration to tax rolls, Minn. Statutes 2009 282.15

Timber interests, Minn. Statutes 2009 272.05

Taxing authorities

Claims related to, immunity, Minn. Statutes 2009 466.03

Duties, generally, Minn. Statutes 2009 275.065

Meetings, adoption of budget and tax levies, Minn. Statutes 2009 275.065

Shared services agreements, Minn. Statutes 2009 275.065, 2009 275.07

Specific entities, see specific entries under this topic

Tort judgments, payment, Minn. Statutes 2009 466.09

Taxpayers

Affidavits of absence, listing of property, Minn. Statutes 2009 274.07

Agreements, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2009 272.38

Appeals to Tax Court, denial of homestead classification, Minn. Statutes 2009 271.01, 2009 271.21

Appearance before appeal and equalization boards, Minn. Statutes 2009 274.01

Assessments, alternative review process, Minn. Statutes 2009 274.13

Confession of judgment, Minn. Statutes 2009 277.23

Congressional medal of honor recipients, taxes paid by state, Minn. Statutes 2009 273.118

Consent, tax judgment sales, Minn. Statutes 2009 277.21

Defined as owner responsible for tax payments, Minn. Statutes 2009 276.04

Economic development authorities, sale of property, rights and duties, Minn. Statutes 2009 469.105

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2009 289A.60

Grievances, assessment or classification, Minn. Statutes 2009 274.01, 2009 274.09, 2009 274.13

Information about, property tax lists, contents, Minn. Statutes 2009 276.01

Lawsuits, excess levies, Minn. Statutes 2009 275.26

Liability, Minn. Statutes 2009 272.01, 2009 277.21

MFIP applicants or participants, rental income, deduction, Minn. Statutes 2009 256J.37

Names, delinquent tax lists and notices, Minn. Statutes 2009 279.05

Notice given, Minn. Statutes 2009 270C.95, 2009 273.112, 2009 273.124, 2009 273.125, 2009 275.065, 2009 277.21

Notice received

Appeal and equalization boards, Minn. Statutes 2009 274.014, 2009 274.13

Assessments, changes, Minn. Statutes 2009 274.01

Mistakenly billed taxes, Minn. Statutes 2009 278.14

Overpayments, Minn. Statutes 2009 276.19

Proposed taxes, Minn. Statutes 2009 275.065

Real estate tax judgments, bills, Minn. Statutes 2009 278.10

Tax liens, renewal, Minn. Statutes 2009 277.20

Tax lists, correction, Minn. Statutes 2009 274.09

Tax notices, see same under this topic

Unmined iron ore, market value, Minn. Statutes 2009 273.1104

Payments by, liens, discharge certificates, filing fees, Minn. Statutes 2009 272.481

Payments to, structures, timber, or minerals sold for taxes, excess proceeds, Minn. Statutes 2009 272.39

Petitions by

Abatement, Minn. Statutes 2009 270C.926

Defenses or objections, petitions for, see same under this topic

Iron-bearing formations, classification, Minn. Statutes 2009 273.16

Refunds, Minn. Statutes 2009 270C.926

Statements of exemption, filing, Minn. Statutes 2009 272.025

Surety bonds, structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2009 272.38

Third class cities

Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 2009 449.14

General fund purposes, Minn. Statutes 2009 426.04

Interest on gifts, Minn. Statutes 2009 465.05

Musical entertainment, Minn. Statutes 2009 449.08

Parking facilities, Minn. Statutes 2009 459.14

Public relations, Minn. Statutes 2009 469.188, 2009 469.189

Timber lands, notice of cutting or removal, lands with delinquent property taxes, Minn. Statutes 2009 272.41, 2009 272.42

Timber, tax liens, Minn. Statutes 2009 272.31

Tonka Bay, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Towns

Accounting and bookkeeping, county auditors, Minn. Statutes 2009 276.12

Additional levies, reduced net tax capacity, Minn. Statutes 2009 275.48

Airports and landing fields, Minn. Statutes 2009 360.035 to 2009 360.037, 2009 360.043

Ambulance services, Minn. Statutes 2009 471.476

Annexation of territory

Apportionment, Minn. Statutes 2009 414.067

Differential taxation, Minn. Statutes 2009 414.035

Levy authority, Minn. Statutes 2009 414.031, 2009 414.0325, 2009 414.033

Payments from cities, Minn. Statutes 2009 414.033

Apportionment, Minn. Statutes 2009 379.06, 2009 414.067

Aquatic plant control, Minn. Statutes 2009 103G.625

Audits and examinations, Minn. Statutes 2009 6.60

Bands, orchestras, and choruses, Minn. Statutes 2009 449.09 to 2009 449.14

Bonds (public debt), Minn. Statutes 2009 365.47 to 2009 365.49, 2009 366.095

Boundary changes, effect, Minn. Statutes 2009 370.19

Certificates of indebtedness, Minn. Statutes 2009 366.095

Certification, Minn. Statutes 2009 275.065, 2009 275.07

Claims related to, immunity, Minn. Statutes 2009 466.03

Consolidation of territory, Minn. Statutes 2009 414.041, 2009 414.067

County historical societies, support, Minn. Statutes 2009 138.053

Dam safety loan payments, Minn. Statutes 2009 103G.511

Debt service resolutions, Minn. Statutes 2009 471.61

Delinquent taxes, special assessments, penalties, Minn. Statutes 2009 365.181

Detachment of territory, Minn. Statutes 2009 414.06, 2009 414.067

Dissolved towns, Minn. Statutes 2009 365.45, 2009 365.47 to 2009 365.49

Dump, Minn. Statutes 2009 365.10

Emergency management, local organization, Minn. Statutes 2009 12.26

Emergency medical services districts, special levies, Minn. Statutes 2009 144F.01

Enterprise zones, credits, see same under this topic

Equipment purchases, Minn. Statutes 2009 365.16, 2009 365.18, 2009 368.01

Excess levies, reduced net tax capacity, Minn. Statutes 2009 275.48

Exemptions, town cemeteries, Minn. Const. art 10 s 1

Final tax is proposed tax, Minn. Statutes 2009 275.065

Fire fund, Minn. Statutes 2009 88.04, 2009 365.19

Fire prevention improvements to private land, Minn. Statutes 2009 88.43

Fire protection districts, Minn. Statutes 2009 365.18, 2009 368.85

Fire service, user assessments, Minn. Statutes 2009 365.181

Forestry Act, Minn. Statutes 2009 365.19

Iron Range towns, Minn. Statutes 2009 276A.01 to 2009 276A.09, 2009 471.75

Judgments, payment, Minn. Statutes 2009 365.41, 2009 365.42, 2009 466.09

Levy limits, Minn. Statutes 2009 365.431, 2009 469.1815, 2009 471.69

Levy limits, exemption

Airports and landing fields, Minn. Statutes 2009 360.036, 2009 360.037

Group insurance premiums for officers and employees, Minn. Statutes 2009 471.61

Local firefighter relief associations, Minn. Statutes 2009 69.77, 2009 275.70, 2009 353.28, 2009 366.27

Local police relief associations, Minn. Statutes 2009 69.77, 2009 275.70, 2009 353.28

Local relief association consolidation accounts, Minn. Statutes 2009 353.28, 2009 353A.09

Local water management, Minn. Statutes 2009 103B.335

Mineral net tax capacity exceeding 25 percent of net tax capacity, Minn. Statutes 2009 471.69

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, employer contributions, Minn. Statutes 2009 353.28

Social Security, employer contributions, Minn. Statutes 2009 355.03

Storm sewer improvement districts, Minn. Statutes 2009 275.70

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Library construction, Minn. Statutes 2009 134.41

Local firefighter relief associations, Minn. Statutes 2009 69.77, 2009 353.28, 2009 366.27

Local police relief associations, Minn. Statutes 2009 69.77, 2009 353.28

Local relief association consolidation accounts, Minn. Statutes 2009 353.28, 2009 353A.09

Local safety councils, Minn. Statutes 2009 471.63

Local water management, Minn. Statutes 2009 103B.325

Metropolitan area, Minn. Statutes 2009 473.87, 2009 473F.08

Metropolitan transit replacement service program, Minn. Statutes 2009 473.388

Minnesota State Retirement System, employer contributions, Minn. Statutes 2009 352.041

Mosquito abatement, Minn. Statutes 2009 18G.14

Municipal forests, maintenance, Minn. Statutes 2009 459.06

Omissions and errors, correction, Minn. Statutes 2009 275.075

Park districts, Minn. Statutes 2009 398.16

Payment, Minn. Statutes 2009 367.18

Pest control, Minn. Statutes 2009 18G.13

Plant pests, control or eradication, Minn. Statutes 2009 18G.13, 2009 18H.03

Platted towns, police, fire, and water service, Minn. Statutes 2009 365.20

Police and fire equipment, Minn. Statutes 2009 365.16, 2009 365.18, 2009 365.243

Postaudits, cost, Minn. Statutes 2009 6.62

Public employees defined contribution plan, Minn. Statutes 2009 353.28

Public Employees Retirement Association, Minn. Statutes 2009 353.28

Rates, metropolitan area towns, Minn. Statutes 2009 473F.08

Real property acquired by, payment, Minn. Statutes 2009 272.68

Recording errors by county auditor, correction, Minn. Statutes 2009 275.077

Reductions or offsets, natural resources land payments, Minn. Statutes 2009 477A.14

Referendum, Minn. Statutes 2009 164.05, 2009 275.60, 2009 365.56

Regional library systems, Minn. Statutes 2009 134.342

Rehabilitation facilities, Minn. Statutes 2009 268A.06

Reports about, Minn. Statutes 2009 275.07

Revenues

Distribution, Minn. Statutes 2009 276.11

Spending in excess of, Minn. Statutes 2009 365.43, 2009 471.76 to 2009 471.78

Roads and bridges, Minn. Statutes 2009 164.03, 2009 164.04, 2009 164.041, 2009 165.12

Sewers, Minn. Statutes 2009 444.075

Social Security, employer contributions, Minn. Statutes 2009 355.03

Special assessments, Minn. Statutes 2009 365.181

Special taxes, impassable roads, correction, Minn. Statutes 2009 163.16

Spending limits, Minn. Statutes 2009 365.43, 2009 365.431

Storm sewer improvement districts, Minn. Statutes 2009 444.20

Storm water control systems, Minn. Statutes 2009 444.075

Subordinate service districts

Bonds, Minn. Statutes 2009 365A.08

Dissolution, refunds of taxes, Minn. Statutes 2009 365A.095

Establishment, Minn. Statutes 2009 365A.03 to 2009 365A.05

Total revenue, Minn. Statutes 2009 365.43

Tourist camps, Minn. Statutes 2009 450.19

Town buildings, purchase, construction, or reconstruction, Minn. Statutes 2009 365.14

Town charges, Minn. Statutes 2009 365.09

Town road account distributions, eligibility, Minn. Statutes 2009 162.081

Town road drainage tax, Minn. Statutes 2009 164.05

Town roads, maintenance, Minn. Statutes 2009 366.015, 2009 366.016

Township telephone systems, Minn. Statutes 2009 237.35, 2009 237.37

Unemployment insurance, Minn. Statutes 2009 268.052

Volunteer firefighter relief associations, minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Voting machines and systems, Minn. Statutes 2009 206.59

Wastewater treatment, Minn. Statutes 2009 473.521

Wastewater treatment facilities, Minn. Statutes 2009 444.075

Water services facilities of private vendors, Minn. Statutes 2009 272.02, 2009 471A.03, 2009 471A.05

Water supply, Minn. Statutes 2009 444.075

Watershed management, Minn. Statutes 2009 103B.245

Waterworks, Minn. Statutes 2009 365.20

Travel trailers, Minn. Statutes 2009 168.012

Tree growth taxes, see TREE GROWTH TAXES

United States, payments to counties in lieu of property taxes, resettlement projects, Minn. Statutes 2009 471.49 to 2009 471.55

Unmined iron ore, assessments, Minn. Statutes 2009 273.1104, 2009 273.165

Unorganized territories, Minn. Statutes 2009 375.23

Unorganized townships

County boards, duties, Minn. Statutes 2009 163.06

Powerline credit, calculation, Minn. Statutes 2009 273.42

Roads and bridges, Minn. Statutes 2009 163.06

Valuation, see VALUATION OF PROPERTY

Victoria, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2009 289A.63

Delinquent taxes, standing timber, Minn. Statutes 2009 272.42

Payment violations, removal of structures, timber, minerals, soil, sand, gravel, or peat, Minn. Statutes 2009 272.39, 2009 272.40

Statutes of limitations, Minn. Statutes 2009 289A.63

Taxpayer statements of exemption, loss of exemption, Minn. Statutes 2009 272.025

Virginia, firefighters relief association, levy reductions, Minn. Statutes 2009 69.77

Void levies, judgments, refunds, Minn. Statutes 2009 283.05

Waivers

Delinquent taxes, interest, Minn. Statutes 2009 279.37

Payments pending petitions for defenses or objections, Minn. Statutes 2009 278.03

Warrants (payment), exception, Minn. Statutes 2009 276.19

Watershed districts

Assessments, Minn. Statutes 2009 103D.901

Bond fund, Minn. Statutes 2009 103D.905

Certification, Minn. Statutes 2009 103D.915, 2009 275.067

County share, Minn. Statutes 2009 103B.241, 2009 103D.915

Emergency projects, Minn. Statutes 2009 103D.615

Levy limits, Minn. Statutes 2009 103B.245

Liability, withdrawn territory, Minn. Statutes 2009 103D.225

Notice, Minn. Statutes 2009 275.065

Project tax levies, Minn. Statutes 2009 103D.905

Wayzata, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Well drilling equipment, Minn. Statutes 2009 168.012

Western Lake Superior Sanitary District

Annexation of territory, Minn. Statutes 2009 458D.22

Bonds, payment, Minn. Statutes 2009 458D.15

Certificates of indebtedness, payment, Minn. Statutes 2009 458D.15

White Earth Indian Reservation, Pine Point School, levy, Minn. Statutes 2009 128B.03

Wilkin County, flood loss aid, Minn. Statutes 2009 273.1383

Woodland, Lake Minnetonka Conservation District funding, Minn. Statutes 2009 103B.635

Year of tax, cash or accrual basis taxpayers, Minn. Statutes 2009 275.28