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Minnesota Legislature

Office of the Revisor of Statutes

PERSONAL PROPERTY

Abandonment

Tangible personal property generally, Minn. Statutes 2014 345.75

Tenants' property, landlords' rights, duties, Minn. Statutes 2014 504B.271

Absolute power of disposition, powers of appointment, Minn. Statutes 2014 502.78

Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2014 290.01

Agricultural property, judgments, Minn. Statutes 2014 550.365, 2014 550.366

Agricultural resource project, defined as including personal property, Minn. Statutes 2014 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2014 360.021

Annulment, Minn. Statutes 2014 518.03, 2014 518.58

Antenuptial agreements, Minn. Statutes 2014 501A.04, 2014 519.11

Appraisals, data, classification, Minn. Statutes 2014 13.44

Arson, see ARSON

Attachment, Minn. Statutes 2014 570.061, 2014 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2014 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2014 48A.07, 2014 48A.08

Banks, acquisition and leasing, Minn. Statutes 2014 48.152

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

Business corporations, rights, Minn. Statutes 2014 302A.161, 2014 302A.471

Business trusts, corporate powers, Minn. Statutes 2014 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2014 500.05

Child support, Minn. Statutes 2014 518A.71

Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2014 277.20, 2014 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2014 274.01, 2014 274.14, 2014 274.17

County appeal and equalization boards, duties, Minn. Statutes 2014 274.13

Property tax lists, Minn. Statutes 2014 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2014 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2014 88.11

National security or peacetime emergencies, Minn. Statutes 2014 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2014 48.24

Replevin judgments, Minn. Statutes 2014 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2014 277.21

Law enforcement data, classification, Minn. Statutes 2014 13.82

Consideration for, deed taxes, Minn. Statutes 2014 287.20

Contracts for sale, conditional, Minn. Statutes 2014 48.24, 2014 548.04

Cooperative associations, Minn. Statutes 2014 308A.201, 2014 308B.301

Corporations, generally, see Personal property under CORPORATIONS

Counties, see Personal property under COUNTIES

Criminal property damage, see PROPERTY DAMAGE

Crops defined as, lawsuits related to real property, Minn. Statutes 2014 557.10

Custodial property

Custodial trust property, see Custodial property under TRUSTS

Transfers to minors, see Custodial property under TRANSFERS TO MINORS

Damage

Dangerous smoking, see SMOKING

Generally, see PROPERTY DAMAGE

Hazardous substances releases, Minn. Statutes 2014 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2014 541.05

Data

Appraisals, classification, Minn. Statutes 2014 13.44

Information exchange, tax assessments, Minn. Statutes 2014 273.061

Law enforcement data, classification, Minn. Statutes 2014 13.82

Decedents' property, disposition, Minn. Statutes 2014 390.225

Defeating security, violations and penalties, Minn. Statutes 2014 609.62

Definitions

Abandoned and unclaimed property, Minn. Statutes 2014 345.39

Agricultural resource loan guarantee program, Minn. Statutes 2014 41A.02

Agriculture Development Act, Minn. Statutes 2014 41C.02

Arson, Minn. Statutes 2014 609.556

Classification of property, Minn. Statutes 2014 273.13

Commercial Code, Minn. Statutes 2014 336.1-201, 2014 336.9-102

Crops, Minn. Statutes 2014 557.10

Estate taxes, Minn. Statutes 2014 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2014 583.22

Fraudulent Transfer Act, Minn. Statutes 2014 513.41

Improvements, Minn. Statutes 2014 272.03

Incorporation, detachment, annexation, Minn. Statutes 2014 414.011

Lawsuits related to real property, Minn. Statutes 2014 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2014 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2014 473F.02

Minnesota Condominium Act, Minn. Statutes 2014 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Personal property taxes, Minn. Statutes 2014 272.03

Racketeering, Minn. Statutes 2014 609.902

Safe deposit companies, Minn. Statutes 2014 55.01

Uniform Principal and Income Act, Minn. Statutes 2014 501B.61

Uniform Probate Code, Minn. Statutes 2014 524.1-201

Detaining, statutes of limitations, Minn. Statutes 2014 541.05

Determination, commitments, proposed patients, early intervention, Minn. Statutes 2014 253B.066

Development corporations, corporate powers, Minn. Statutes 2014 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2014 629.67

Transfers, MFIP applicants, Minn. Statutes 2014 256J.20

Disposition

Absolute power of, Minn. Statutes 2014 502.78

Hazardous buildings, personal property in, Minn. Statutes 2014 463.21, 2014 463.23, 2014 463.24

Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2014 270C.7105

Equity value, MFIP, Minn. Statutes 2014 256J.08, 2014 256J.20

Estate tax, see ESTATE TAXES

Exemptions, Minn. Statutes 2014 272.02

Financial institutions, liquidation, compromise or sale, Minn. Statutes 2014 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2014 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2014 303.03

Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2014 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2014 609.64

Fraudulent transfers, when made, Minn. Statutes 2014 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2014 13D.05

Great Lakes Commission, Minn. Statutes 2014 1.21

Hazardous buildings, disposition of personal property in, Minn. Statutes 2014 463.21, 2014 463.23, 2014 463.24

Hennepin County, Minn. Statutes 2014 383B.145, 2014 383B.237

Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE

Hotels, see Personal property of guests under HOTELS

Industrial production, materials stored, used, or consumed in, Minn. Statutes 2014 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2014 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2014 290.17

Intangible property, unclaimed, Minn. Statutes 2014 345.39

Investments in

Insurance companies, Minn. Statutes 2014 60A.11, 2014 60L.07

Life insurance companies, Minn. Statutes 2014 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2014 550.15

Crops, Minn. Statutes 2014 550.17

How executed, Minn. Statutes 2014 550.08

Levy, taking property into custody, Minn. Statutes 2014 550.12

Levy on bulky articles, procedure, Minn. Statutes 2014 550.13

Levy on money, Minn. Statutes 2014 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2014 550.16

Release of property levied upon, Minn. Statutes 2014 550.11

Exemptions, Minn. Statutes 2014 550.37

Mediation, agricultural property, Minn. Statutes 2014 550.365

Methods of enforcement, Minn. Statutes 2014 550.02

Satisfaction of judgment, Minn. Statutes 2014 550.04

Selection by debtor, Minn. Statutes 2014 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2014 491A.01

Recovery of property, see REPLEVIN

Leases

Life insurance companies, permitted investments, Minn. Statutes 2014 61A.31

Retail sales, when occurring, Minn. Statutes 2014 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2014 297A.668

Tangible personal property, see same under this topic

Liens

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

Payment by Revenue Department, Minn. Statutes 2014 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2014 268.058

Life insurance companies, leases, investments, Minn. Statutes 2014 61A.31

Limited liability companies, partnership interest deemed as, Minn. Statutes 2014 322.18

Limited partnerships, Minn. Statutes 2014 321.0701, 2014 322.18

Local governments, transfer to other public corporations, Minn. Statutes 2014 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2014 270C.92, 2014 273.11

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

Motor vehicle accidents, see TRAFFIC ACCIDENTS

Natural disasters, loss due to, replacement, reimbursement, or rebate payments, Minn. Statutes 2014 256J.21

Net tax capacity, see under PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2014 317A.161, 2014 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2014 609.821

Omitted property, placement on tax rolls, Minn. Statutes 2014 270C.89, 2014 270C.97

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2014 270C.924

Notice received

Market value increases, hearings, Minn. Statutes 2014 270C.92

Motor vehicle accidents, damage to property, Minn. Statutes 2014 169.09

Personal property taxes, overpayments, Minn. Statutes 2014 276.19

Tax lists, Minn. Statutes 2014 273.66, 2014 273.68

Valuation of property, increases, Minn. Statutes 2014 274.13

Oaths, taxes, listing, Minn. Statutes 2014 273.65 to 2014 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2014 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2014 277.21

Ownership of interest

Generally, Minn. Statutes 2014 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2014 256J.20

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2014 507.328

Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2014 523.24

Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2014 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2014 297A.68

Property of another, defined, Minn. Statutes 2014 609.556

Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2014 290.191

Public libraries, Minn. Statutes 2014 134.11, 2014 134.14, 2014 609.541

Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2014 301B.04, 2014 301B.05

Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2014 256J.30

Recovered property, law enforcement data, classification, Minn. Statutes 2014 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2014 115.61, 2014 115.64

Religious corporations, dissolution, transfer of property, Minn. Statutes 2014 315.37, 2014 315.38

Religious organizations and societies, Minn. Statutes 2014 315.37, 2014 315.38

Rent, income from defined as income, Minn. Statutes 2014 501B.61

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2014 55.02, 2014 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2014 297A.62, 2014 297A.67, 2014 297A.68

Imposition of tax, Minn. Statutes 2014 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2014 297A.99

Sales

Contracts, Minn. Statutes 2014 48.24, 2014 548.04

County assessors, record keeping, Minn. Statutes 2014 273.061

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

Personal, family, or household goods, Minn. Statutes 2014 336.2-502, 2014 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2014 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2014 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2014 50.085, 2014 50.1485

Sectional structures, personal property taxes, tax statements, Minn. Statutes 2014 276.04

Secured transactions, default, enforcement of security agreement, Minn. Statutes 2014 336.9-604

Security interest, defined, Minn. Statutes 2014 336.1-201

Situs of property, defined, Minn. Statutes 2014 291.005

Soil and water conservation districts, Minn. Statutes 2014 103C.331, 2014 103C.601

Spousal maintenance, Minn. Statutes 2014 518A.71

State personal property, see STATE PROPERTY

Statute of frauds, see STATUTE OF FRAUDS

Statutory rule against perpetuities, see PERPETUITIES

Stolen property, see STOLEN PROPERTY

Storage

Liens, Minn. Statutes 2014 514.971 to 2014 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2014 121A.72

Taking, statutes of limitations, Minn. Statutes 2014 541.05

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2014 297A.67, 2014 297A.68

Tangible personal property

Abandoned tangible personal property, Minn. Statutes 2014 345.75

Income and franchise taxes, Minn. Statutes 2014 290.015, 2014 290.191

Sales and use taxes

Exclusions, Minn. Statutes 2014 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2014 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2014 297A.665

Sourcing of sale, Minn. Statutes 2014 297A.668

Tax liens

Exempt property, Minn. Statutes 2014 270C.63, 2014 277.20

Federal tax liens, see under TAX LIENS

Personal property taxes, see Tax liens under PROPERTY TAXES

Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2014 272.01

Unemployment insurance taxes, Minn. Statutes 2014 268.058

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

Generally, Minn. Statutes 2014 272.01

Personal property taxes, taxable property, Minn. Statutes 2014 272.02

Tax-exempt property, valuation, Minn. Statutes 2014 273.11

Taxes, see PROPERTY TAXES

Tenants, eviction actions, Minn. Statutes 2014 504B.365

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2014 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2014 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2014 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2014 256J.30

Resulting trusts, Minn. Statutes 2014 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2014 272.115

Trust companies, duties and powers, Minn. Statutes 2014 48A.07, 2014 48A.08

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

Valuable personal property, safe deposit storage, Minn. Statutes 2014 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2014 276.01

County assessors, duties, Minn. Statutes 2014 273.061, 2014 273.062

Equalization procedures, Minn. Statutes 2014 274.17

Generally, Minn. Statutes 2014 273.062

Market value, Minn. Statutes 2014 270C.92, 2014 273.11

Property not listed by owner, Minn. Statutes 2014 273.68

Property tax statements, Minn. Statutes 2014 276.04

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2014 274.13

School districts, Minn. Statutes 2014 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2014 272.02

Vulnerable adults, financial exploitation, Minn. Statutes 2014 609.2335

Wives, rights to property, Minn. Statutes 2014 519.02, 2014 519.04