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Minnesota Statutes

Chapter 273

Minn. Stat. ch. 273

Taxes; Listing, Assessment

273.01Listing and Assessment, Time 273.011Minn. Stat. § 273.011 273.012Minn. Stat. § 273.012 273.015Minn. Stat. § 273.015 273.02Omitted Property 273.03Real Estate; Assessment; Method 273.032Market Value Definition 273.04Minn. Stat. § 273.04 273.05Assessors; Appointment, Term, and Oath 273.051City Assessors, Term 273.052Appointment; Application 273.053Assessment; Expenses 273.0535County or Local Assessing District to Assume Cost of Training 273.054Duties and Powers of Assessor 273.055Resolution to Appoint Assessor; Termination of Local Assessor's Office 273.056Revocation of County Assessor's Election; Local Assessors 273.06Deputy Assessors 273.061Establishment of Office for Each County 273.062Valuation and Assessment of Personal Property 273.063Application; Limitations 273.064Examination of Local Assessor's Work; Completion of Assessments 273.0645Commissioner Review of Assessment Practices 273.065Delivery of Assessment Appraisal Records; Extensions 273.07Minn. Stat. § 273.07 273.071Minn. Stat. § 273.071 273.072Agreements for Joint Assessment 273.075Minn. Stat. § 273.075 273.0755Training and Education of Property Tax Personnel 273.08Assessor's Duties 273.09Minn. Stat. § 273.09 273.10School Districts 273.105Internal Revenue Code 273.11Valuation of Property 273.1101Valuation, Terminology in Statutes, Laws or Charters 273.1102Rate of Tax, Terminology of Laws or Charters 273.1103Minn. Stat. § 273.1103 273.1104Iron Ore, Value 273.1105Minn. Stat. § 273.1105 273.1106Minn. Stat. § 273.1106 273.1108Annual Report on Agricultural Valuation and Classification 273.111Agricultural Property Tax 273.1115Aggregate Resource Preservation Property Tax Law 273.112Private Outdoor Recreational, Open Space and Park Land Tax 273.113Tax Credit for Property in Proposed Bovine Tuberculosis Modified Accredited Zone 273.114Rural Preserve Property Tax Program 273.115Minn. Stat. § 273.115 273.116Minn. Stat. § 273.116 273.117Conservation Property Tax Valuation 273.118Tax Paid in Recognition of Congressional Medal of Honor 273.119Conservation Tax Credit 273.1195Minn. Stat. § 273.1195 273.12Assessment of Real Property 273.121Valuation of Real Property, Notice 273.122Minn. Stat. § 273.122 273.123Minn. Stat. § 273.123 273.1231Tax Relief for Destroyed Property; Definitions 273.1232Tax Relief for Destroyed Property; General Provisions 273.1233Tax Relief for Destroyed Property; Local Option Disaster Abatement 273.1234Tax Relief for Destroyed Property; Homestead and Disaster Credits 273.1235Tax Relief for Destroyed Property; Local Option Disaster Credits 273.124Homestead Determination; Special Rules 273.1245Classification of Data 273.125Assessment of Manufactured Homes 273.126Minn. Stat. § 273.126 273.127Minn. Stat. § 273.127 273.128Certification of Low-income Rental Property 273.13Classification of Property 273.131Minn. Stat. § 273.131 273.1311Minn. Stat. § 273.1311 273.1312Minn. Stat. § 273.1312 273.1313Minn. Stat. § 273.1313 273.1314Minn. Stat. § 273.1314 273.1315Certification of Class 1B Property 273.1316Minn. Stat. § 273.1316 273.1317Minn. Stat. § 273.1317 273.1318Minn. Stat. § 273.1318 273.1319Single Family Housing; Noncompliance; Minneapolis and St. Paul 273.132Minn. Stat. § 273.132 273.1321Vacant Commercial Industrial Properties 273.1325Adjustment of Net Tax Capacity 273.133Minn. Stat. § 273.133 273.134Taconite and Iron Ore Areas; Tax Relief Area; Definitions 273.1341Taconite Assistance Area 273.1342Electric Generating Plants in Taconite Tax Relief Areas 273.135Homestead Property Tax Relief 273.136Taconite Property Tax Relief Account; Replacement of Revenue 273.137Minn. Stat. § 273.137 273.138Minn. Stat. § 273.138 273.1381Minn. Stat. § 273.1381 273.1382Minn. Stat. § 273.1382 273.1383Minn. Stat. § 273.1383 273.1384Agricultural Homestead Market Value Credit 273.1385Aid for Public Employees Retirement Association Employer Contribution Rate Increase 273.1386Minn. Stat. § 273.1386 273.1387School Building Bond Agricultural Credit 273.139Minn. Stat. § 273.139 273.1391Supplementary Homestead Property Tax Relief 273.1392Payment; School Districts 273.1393Computation of Net Property Taxes 273.1394Minn. Stat. § 273.1394 273.1395Minn. Stat. § 273.1395 273.1396Minn. Stat. § 273.1396 273.1397Minn. Stat. § 273.1397 273.1398Disparity Reduction Aid and Credit 273.1399Minn. Stat. § 273.1399 273.14Definitions 273.15Minn. Stat. § 273.15 273.16Determination of Classification 273.165Taxation of Separate Mineral Interests and Unmined Iron Ore 273.1651Taxation and Forfeiture of Stockpiled Metallic Minerals Material 273.166Minn. Stat. § 273.166 273.17Assessment of Real Property 273.18Listing, Valuation, and Assessment of Exempt Property by County Auditors 273.19Lessees and Equitable Owners 273.20Assessor May Enter Dwellings, Buildings, or Structures 273.21Neglect by Auditor or Assessor; Penalty 273.22Minn. Stat. § 273.22 273.23Minn. Stat. § 273.23 273.24Minn. Stat. § 273.24 273.25Lists to Be Verified 273.26Personal Property; Where Listed 273.27Minn. Stat. § 273.27 273.28Minn. Stat. § 273.28 273.29Minn. Stat. § 273.29 273.30Minn. Stat. § 273.30 273.31Minn. Stat. § 273.31 273.32Elevators and Warehouses on Railroad 273.33Express, Stage and Transportation Companies; Pipelines 273.34Minn. Stat. § 273.34 273.35Gas and Water Companies 273.36Electric Light and Power Companies 273.37Companies Supplying Electric Power 273.371Reports of Utility Companies 273.3711Recommended and Ordered Values 273.372Proceedings and Appeals; Utility or Railroad Valuations 273.38Percentage of Assessments; Exceptions 273.39Rural Area 273.40Annual Tax on Cooperative Associations 273.41Amount of Tax; Distribution 273.42Rate of Tax; Entry and Certification; Credit on Payment; Property Tax Credit 273.425Adjustment of Levy 273.43Personal Property of Certain Companies, Where Listed 273.44Minn. Stat. § 273.44 273.45Minn. Stat. § 273.45 273.46Assignees and Receivers 273.47Property Moved Between January and March 273.48Where Listed in Case of Doubt 273.49Minn. Stat. § 273.49 273.50Lists May Be Destroyed 273.51Minn. Stat. § 273.51 273.52Minn. Stat. § 273.52 273.53Minn. Stat. § 273.53 273.54Minn. Stat. § 273.54 273.55Minn. Stat. § 273.55 273.56Minn. Stat. § 273.56 273.57Minn. Stat. § 273.57 273.58Minn. Stat. § 273.58 273.59Minn. Stat. § 273.59 273.60Minn. Stat. § 273.60 273.61Minn. Stat. § 273.61 273.62Minn. Stat. § 273.62 273.63Minn. Stat. § 273.63 273.64Minn. Stat. § 273.64 273.65Failure to List; Examination under Oath; Duties of Assessor 273.66Owner Absent or Sick 273.67Procedure When Owner Does Not List or Is Not Sworn 273.68Failure to Obtain List 273.69Minn. Stat. § 273.69 273.70Minn. Stat. § 273.70 273.71Minn. Stat. § 273.71 273.72Minn. Stat. § 273.72 273.73Minn. Stat. § 273.73 273.74Minn. Stat. § 273.74 273.75Minn. Stat. § 273.75 273.76Minn. Stat. § 273.76 273.77Minn. Stat. § 273.77 273.78Minn. Stat. § 273.78 273.80Minn. Stat. § 273.80 273.86Minn. Stat. § 273.86 273.88Equalization of Public Utility Structures