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Minnesota Statutes
Property Taxes
Chapter 272
Minn. Stat. ch. 272
Taxation, General Provisions
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272.001
MS 2006 [Renumbered 15.001]
272.01
Property Subject to Taxation
272.011
State-owned Property Used for Housing Officers or Employees
272.02
Exempt Property
272.021
Property of Volunteer Fire Department Exempt from Taxation
272.0211
Sliding Scale Market Value Exclusion for Electric Power Generation Efficiency
272.0212
Border Development Zone Property
272.0213
Leased Seasonal-recreational Land
272.022
MS 1982 [Repealed, 1983 c 222 s 45]
272.023
MS 1982 [Repealed, 1983 c 222 s 45]
272.024
MS 1982 [Repealed, 1983 c 222 s 45]
272.025
Filing Requirement
272.026
Tax Status of Property Managed by a Housing Redevelopment Authority or Public Housing Agency
272.027
Personal Property Used to Generate Electricity for Production and Resale
272.028
Payment in Lieu of Production Tax; Wind Generation Facilities
272.029
Wind Energy Production Tax
272.0295
Solar Energy Production Tax
272.03
Definitions
272.031
MS 2012 [Repealed, 2014 c 308 art 9 s 94]
272.039
Legislative Findings and Conclusions Related to the Taxation of Minerals Owned Separately from the Surface
272.04
Mineral, Gas, Coal, and Oil Owned Apart from Land; Space Above and Below Surface
272.05
Reserved Timber or Mineral Rights or Interests in Lands Subject to Taxation; May Be Sold for Taxes
272.06
Legality Presumed
272.07
MS 1961 [Repealed, 1965 c 45 s 73]
272.08
Interest on Unpaid Taxes
272.09
MS 1992 [Repealed, 1994 c 510 art 1 s 13]
272.10
Right to Assess and Collect; Limitation
272.11
Expenses of Reassessment
272.115
Certificate of Value; Filing
272.12
Conveyances, Taxes Paid Before Recording
272.121
Current Tax on Divided Parcels
272.122
Electronic Facsimile
272.13
MS 1969 [Repealed, 1971 c 63 s 4]
272.14
Transfer of Undivided Interest
272.15
Deed to Correct Title
272.16
Transfer of Specific Part
272.161
Determination of Net Tax Capacity of Specific Part of Land Transferred
272.162
Restrictions on Transfers of Specific Parts
272.17
List of Certificates of Sale Filed with Auditor
272.18
MS 1978 [Repealed, 1979 c 9 s 3]
272.19
Platting of Irregular Tracts
272.191
Irregular Tracts of Land, Code System of Describing
272.192
Records
272.193
Numbering Tracts
272.194
Notices
272.195
Legal Description
272.196
Certified Copies, Filing, Exceptions
272.20
Railroad Lands Becoming Taxable; Lists of Lands Reverting to Railroads
272.21
Railroad Lands; Sale
272.22
When Stock Represents Lands
272.23
Taxability in Litigation
272.24
Company to Report Transfers
272.25
MS 1961 [Repealed, 1965 c 45 s 73]
272.26
MS 1961 [Repealed, 1965 c 45 s 73]
272.27
MS 1961 [Repealed, 1965 c 45 s 73]
272.28
Counties Having Bonded Debt; Sinking Fund; Tax
272.29
Governor May Suspend or Remove
272.30
Actions Against Officers; Expense of County
272.31
Lien of Real Estate Taxes
272.32
Assessments for Local Improvements in Cities
272.33
Assessments for Local Improvements in Cities of First Class
272.34
MS 1982 [Repealed, 1984 c 593 s 46]
272.35
MS 1982 [Repealed, 1984 c 593 s 46]
272.36
MS 1982 [Repealed, 1984 c 593 s 46]
272.37
Application
272.38
Structures, Standing Timber, or Minerals Not to Be Removed
272.39
Structures, Timber, or Minerals May Be Seized
272.40
Removal
272.41
Standing Timber; Taxes or Assessments Unpaid; Persons Cutting for Commercial Purposes to Give Notice to County Auditor
272.42
Violations; Liability
272.43
Real Estate Tax Judgment; No Limitation
272.435
Notice of Tax Payments to Mortgagors and Contract Vendees
272.44
Taxes Paid by Lienholders Are Added to Lien
272.45
Taxes Paid by Tenant, Occupant, or Other Person Become Lien, upon Notice Filed with County Recorder or Registrar of Titles
272.46
Auditor to Furnish Statement of Tax Liens and Tax Sales; Fees; Application
272.47
MS 1992 [Repealed, 1994 c 510 art 1 s 13]
272.479
Scope
272.48
MS 1969 [Repealed, 1971 c 265 s 7]
272.481
Place of Filing
272.482
Execution of Notices and Certificates
272.483
Duties of Filing Officer
272.484
Fees
272.485
Uniformity of Application and Construction
272.486
Short Title
272.487
MS 1990 [Repealed, 1991 c 291 art 18 s 16]
272.488
Computerized Filing of Tax Liens and Notices
272.49
MS 1949 [Repealed, 1951 c 127 s 1]
272.50
MS 1990 [Repealed, 1991 c 291 art 15 s 10]
272.51
MS 1990 [Repealed, 1991 c 291 art 15 s 10]
272.52
MS 1990 [Repealed, 1991 c 291 art 15 s 10]
272.53
MS 1990 [Repealed, 1991 c 291 art 15 s 10]
272.54
[Renumbered 281.321]
272.55
[Renumbered 281.322]
272.56
[Renumbered 281.323]
272.57
[Renumbered 281.324]
272.58
Enforcement of Taxes Reciprocally in Courts of This and Other States
272.59
MS 1978 [Repealed, 1979 c 303 art 2 s 38]
272.61
MS 1982 [Repealed, 1984 c 593 s 46]
272.62
MS 1982 [Repealed, 1984 c 593 s 46]
272.63
MS 1982 [Repealed, 1984 c 593 s 46]
272.64
MS 1986 [Repealed, 1988 c 719 art 5 s 81]
272.65
MS 1969 [Repealed, 1971 c 780 s 1]
272.66
MS 1982 [Repealed, 1984 c 593 s 46]
272.67
Division of Land in Cities into Rural and Urban Districts
272.68
Payment of Taxes and Assessments on Property Acquired by the State
272.69
MS 2012 [Repealed, 2013 c 143 art 17 s 18]
272.70
MS 1988 [Repealed, 1990 c 480 art 7 s 34]
272.71
Tif Properties; Notice of Potential Valuation Reductions