Minnesota Taxes; Listing, Assessment

100 sections hosted, reproduced from the official public-domain source.

Minn. Stat. § 273.01— LISTING AND ASSESSMENT, TIME.
Minn. Stat. § 273.02— OMITTED PROPERTY.
Minn. Stat. § 273.03— REAL ESTATE; ASSESSMENT; METHOD.
Minn. Stat. § 273.05— ASSESSORS; APPOINTMENT, TERM, AND OATH.
Minn. Stat. § 273.06— DEPUTY ASSESSORS.
Minn. Stat. § 273.08— ASSESSOR'S DUTIES.
Minn. Stat. § 273.10— SCHOOL DISTRICTS.
Minn. Stat. § 273.11— VALUATION OF PROPERTY.
Minn. Stat. § 273.12— ASSESSMENT OF REAL PROPERTY.
Minn. Stat. § 273.13— CLASSIFICATION OF PROPERTY.
Minn. Stat. § 273.14— DEFINITIONS.
Minn. Stat. § 273.16— DETERMINATION OF CLASSIFICATION.
Minn. Stat. § 273.17— ASSESSMENT OF REAL PROPERTY.
Minn. Stat. § 273.18— LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS.
Minn. Stat. § 273.19— LESSEES AND EQUITABLE OWNERS.
Minn. Stat. § 273.20— ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.
Minn. Stat. § 273.21— NEGLECT BY AUDITOR OR ASSESSOR; PENALTY.
Minn. Stat. § 273.25— LISTS TO BE VERIFIED.
Minn. Stat. § 273.26— PERSONAL PROPERTY; WHERE LISTED.
Minn. Stat. § 273.032— MARKET VALUE DEFINITION.
Minn. Stat. § 273.32— ELEVATORS AND WAREHOUSES ON RAILROAD.
Minn. Stat. § 273.33— EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES.
Minn. Stat. § 273.35— GAS AND WATER COMPANIES.
Minn. Stat. § 273.36— ELECTRIC LIGHT AND POWER COMPANIES.
Minn. Stat. § 273.37— COMPANIES SUPPLYING ELECTRIC POWER.
Minn. Stat. § 273.38— PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.
Minn. Stat. § 273.39— RURAL AREA.
Minn. Stat. § 273.40— ANNUAL TAX ON COOPERATIVE ASSOCIATIONS.
Minn. Stat. § 273.41— AMOUNT OF TAX; DISTRIBUTION.
Minn. Stat. § 273.42— RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT.
Minn. Stat. § 273.43— PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED.
Minn. Stat. § 273.46— ASSIGNEES AND RECEIVERS.
Minn. Stat. § 273.47— PROPERTY MOVED BETWEEN JANUARY AND MARCH.
Minn. Stat. § 273.48— WHERE LISTED IN CASE OF DOUBT.
Minn. Stat. § 273.50— LISTS MAY BE DESTROYED.
Minn. Stat. § 273.051— CITY ASSESSORS, TERM.
Minn. Stat. § 273.052— APPOINTMENT; APPLICATION.
Minn. Stat. § 273.053— ASSESSMENT; EXPENSES.
Minn. Stat. § 273.054— DUTIES AND POWERS OF ASSESSOR.
Minn. Stat. § 273.055— RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE.
Minn. Stat. § 273.056— REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS.
Minn. Stat. § 273.061— ESTABLISHMENT OF OFFICE FOR EACH COUNTY.
Minn. Stat. § 273.062— VALUATION AND ASSESSMENT OF PERSONAL PROPERTY.
Minn. Stat. § 273.063— APPLICATION; LIMITATIONS.
Minn. Stat. § 273.064— EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS.
Minn. Stat. § 273.065— DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS.
Minn. Stat. § 273.65— FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.
Minn. Stat. § 273.66— OWNER ABSENT OR SICK.
Minn. Stat. § 273.67— PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN.
Minn. Stat. § 273.68— FAILURE TO OBTAIN LIST.
Minn. Stat. § 273.072— AGREEMENTS FOR JOINT ASSESSMENT.
Minn. Stat. § 273.88— EQUALIZATION OF PUBLIC UTILITY STRUCTURES.
Minn. Stat. § 273.105— INTERNAL REVENUE CODE.
Minn. Stat. § 273.111— AGRICULTURAL PROPERTY TAX.
Minn. Stat. § 273.112— PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX.
Minn. Stat. § 273.113— TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE.
Minn. Stat. § 273.114— RURAL PRESERVE PROPERTY TAX PROGRAM.
Minn. Stat. § 273.117— CONSERVATION PROPERTY TAX VALUATION.
Minn. Stat. § 273.118— TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR.
Minn. Stat. § 273.119— CONSERVATION TAX CREDIT.
Minn. Stat. § 273.121— VALUATION OF REAL PROPERTY, NOTICE.
Minn. Stat. § 273.124— HOMESTEAD DETERMINATION; SPECIAL RULES.
Minn. Stat. § 273.125— ASSESSMENT OF MANUFACTURED HOMES.
Minn. Stat. § 273.128— CERTIFICATION OF LOW-INCOME RENTAL PROPERTY.
Minn. Stat. § 273.134— TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS.
Minn. Stat. § 273.135— HOMESTEAD PROPERTY TAX RELIEF.
Minn. Stat. § 273.136— TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE.
Minn. Stat. § 273.165— TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE.
Minn. Stat. § 273.371— REPORTS OF UTILITY COMPANIES.
Minn. Stat. § 273.372— PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS.
Minn. Stat. § 273.425— ADJUSTMENT OF LEVY.
Minn. Stat. § 273.0535— COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING.
Minn. Stat. § 273.0645— COMMISSIONER REVIEW OF ASSESSMENT PRACTICES.
Minn. Stat. § 273.0755— TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
Minn. Stat. § 273.1101— VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS.
Minn. Stat. § 273.1102— RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS.
Minn. Stat. § 273.1104— IRON ORE, VALUE.
Minn. Stat. § 273.1108— ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION.
Minn. Stat. § 273.1115— AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW.
Minn. Stat. § 273.1231— TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS.
Minn. Stat. § 273.1232— TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.
Minn. Stat. § 273.1233— TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT.
Minn. Stat. § 273.1234— TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS.
Minn. Stat. § 273.1235— TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS.
Minn. Stat. § 273.1245— CLASSIFICATION OF DATA.
Minn. Stat. § 273.1315— CERTIFICATION OF CLASS 1B PROPERTY.
Minn. Stat. § 273.1319— SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL.
Minn. Stat. § 273.1321— VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
Minn. Stat. § 273.1325— ADJUSTMENT OF NET TAX CAPACITY.
Minn. Stat. § 273.1341— TACONITE ASSISTANCE AREA.
Minn. Stat. § 273.1342— ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS.
Minn. Stat. § 273.1384— AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT.
Minn. Stat. § 273.1385— AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE.
Minn. Stat. § 273.1387— SCHOOL BUILDING BOND AGRICULTURAL CREDIT.
Minn. Stat. § 273.1391— SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF.
Minn. Stat. § 273.1392— PAYMENT; SCHOOL DISTRICTS.
Minn. Stat. § 273.1393— COMPUTATION OF NET PROPERTY TAXES.
Minn. Stat. § 273.1398— DISPARITY REDUCTION AID AND CREDIT.
Minn. Stat. § 273.1651— TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL.
Minn. Stat. § 273.3711— RECOMMENDED AND ORDERED VALUES.