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Minnesota Statutes

Chapter 272

Minn. Stat. ch. 272

Taxation, General Provisions

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