Minn. Stat. ch. 273 – Taxes; Listing, Assessment | Midpage

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Minnesota Statutes

Chapter 273

Minn. Stat. ch. 273

Taxes; Listing, Assessment

273.01Listing and Assessment, Time 273.011MS 1976 [Repealed, 1977 c 423 art 2 s 20]273.012MS 1976 [Repealed, 1977 c 423 art 2 s 20]273.015§ Subdivision 1. MS 2012 [Repealed, 2014 c 308 art 9 s 94] § Subd. 2. MS 1971 [Expired]273.02Omitted Property 273.03Real Estate; Assessment; Method 273.032Market Value Definition 273.04MS 1982 [Repealed, 1984 c 593 s 46]273.05Assessors; Appointment, Term, and Oath 273.051City Assessors, Term 273.052Appointment; Application 273.053Assessment; Expenses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Review of Assessment Practices 273.065Delivery of Assessment Appraisal Records; Extensions 273.07MS 1945 [Repealed, 1947 c 531 s 10]273.071MS 1965 [Repealed, Ex1967 c 32 art 8 s 12]273.072Agreements for Joint Assessment 273.075MS 2012 [Repealed, 2014 c 308 art 9 s 94]273.0755Training and Education of Property Tax Personnel 273.08Assessor's Duties 273.09[Local, South St. Paul]273.10School Districts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Terminology in Statutes, Laws or Charters 273.1102Rate of Tax, Terminology of Laws or Charters 273.1103MS 2013 Supp [Repealed, 2014 c 308 art 9 s 94]273.1104Iron Ore, Value 273.1105MS 1984 [Repealed, 1Sp1985 c 14 art 4 s 98]273.1106MS 2008 [Repealed, 2009 c 88 art 2 s 54]273.1108Annual Report on Agricultural Valuation and Classification 273.111Agricultural Property Tax 273.1115Aggregate Resource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in Proposed Bovine Tuberculosis Modified Accredited Zone 273.114Rural Preserve Property Tax Program 273.115MS 1986 [Repealed, 1987 c 268 art 6 s 53]273.116MS 1986 [Repealed, 1987 c 268 art 6 s 53]273.117Conservation Property Tax Valuation 273.118Tax Paid in Recognition of Congressional Medal of Honor 273.119Conservation Tax Credit 273.1195MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]273.12Assessment of Real Property 273.121Valuation of Real Property, Notice 273.122MS 1979 Supp [Repealed, 1980 c 607 art 2 s 24]273.123MS 2006 [Repealed, 1Sp2007 c 2 art 3 s 12]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 273.126MS 2002 [Repealed, 1Sp2001 c 5 art 3 s 96]273.127MS 1998 [Repealed, 2000 c 490 art 5 s 40]273.128Certification of Low-income Rental Property 273.13Classification of Property 273.131MS 1961 [Repealed, 1965 c 45 s 73]273.1311MS 1986 [Repealed, 1987 c 268 art 6 s 53]273.1312MS 1986 [Repealed, 1987 c 291 s 244]273.1313MS 1986 [Repealed, 1987 c 291 s 244]273.1314MS 1986 [Repealed, 1983 c 342 art 8 s 10; 1987 c 291 s 244]273.1315Certification of Class 1B Property 273.1316MS 1998 [Repealed, 2000 c 490 art 5 s 40]273.1317MS 1996 [Repealed, 1997 c 231 art 1 s 21]273.1318MS 1996 [Repealed, 1997 c 231 art 1 s 21]273.1319Single Family Housing; Noncompliance; Minneapolis and St. Paul 273.132MS 1988 [Repealed, 1988 c 719 art 5 s 81]273.1321Vacant Commercial Industrial Properties 273.1325Adjustment of Net Tax Capacity 273.133§ Subdivision 1. MS 1986 [Repealed 1Sp1985 c 14 art 4 s 98] § Subd. 2. MS 1986 [Repealed, 1Sp1985 c 14 art 4 s 98] § Subd. 2a. MS 1986 [Repealed, 1Sp1985 c 14 art 4 s 98] § Subd. 3. MS 1987 [Repealed 1Sp1985 c 14 art 4 s 98]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 273.137MS 1990 [Repealed, 1991 c 291 art 12 s 35]273.138§ Subdivision 1. MS 1982 [Repealed, 1983 c 342 art 5 s 16] § Subd. 2. MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17] § Subd. 3. MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17] § Subd. 4. MS 1982 [Repealed, 1983 c 342 art 5 s 16] § Subd. 5. MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17] § Subd. 6. MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17] § Subd. 7. MS 1975 Supp [Repealed, 1977 c 447 art 6 s 13] § Subd. 7. MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17]273.1381MS 1994 [Repealed, 1994 c 587 art 3 s 21 para (b)]273.1382MS 2000 [Repealed, 1Sp2001 c 5 art 3 s 96]273.1383MS 2012 [Repealed, 2014 c 308 art 9 s 94]273.1384Agricultural Homestead Market Value Credit 273.1385Aid for Public Employees Retirement Association Employer Contribution Rate Increase 273.1386MS 2012 [Repealed, 2014 c 308 art 9 s 94]273.1387School Building Bond Agricultural Credit 273.139MS 1982 [Repealed, 1983 c 342 art 5 s 16]273.1391Supplementary Homestead Property Tax Relief 273.1392Payment; School Districts 273.1393Computation of Net Property Taxes 273.1394MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]273.1395MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]273.1396MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]273.1397MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]273.1398Disparity Reduction Aid and Credit 273.1399MS 2000 [Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41]273.14Definitions 273.15MS 1984 [Repealed, 1Sp1985 c 14 art 4 s 98]273.16Determination of Classification 273.165Taxation of Separate Mineral Interests and Unmined Iron Ore 273.1651Taxation and Forfeiture of Stockpiled Metallic Minerals Material 273.166MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17]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 273.22MS 1992 [Repealed, 1994 c 416 art 1 s 65]273.23MS 1982 [Repealed, 1983 c 222 s 45]273.24MS 1982 [Repealed, 1983 c 222 s 45]273.25Lists to Be Verified 273.26Personal Property; Where Listed 273.27MS 1982 [Repealed, 1984 c 593 s 46]273.28MS 1982 [Repealed, 1983 c 222 s 45]273.29MS 1982 [Repealed, 1983 c 222 s 45]273.30MS 1982 [Repealed, 1983 c 222 s 45]273.31MS 1982 [Repealed, 1983 c 222 s 45]273.32Elevators and Warehouses on Railroad 273.33Express, Stage and Transportation Companies; Pipelines 273.34MS 1982 [Repealed, 1983 c 222 s 45]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 273.44MS 1982 [Repealed, 1983 c 222 s 45]273.45MS 1982 [Repealed, 1983 c 222 s 45]273.46Assignees and Receivers 273.47Property Moved Between January and March 273.48Where Listed in Case of Doubt 273.49MS 1992 [Repealed, 1993 c 375 art 3 s 47]273.50Lists May Be Destroyed 273.51MS 1945 [Impliedly repealed, see Bemis Bro Bag Co v Wallace, 197 Minn 216, 266 NW 690]273.52MS 1982 [Repealed, 1983 c 222 s 45]273.53MS 1967 [Repealed, 1969 c 9 s 99]273.54MS 1967 [Repealed, 1969 c 9 s 99]273.55MS 1967 [Repealed, 1969 c 9 s 99]273.56MS 1982 [Repealed, 1984 c 593 s 46]273.57MS 1967 [Repealed, 1969 c 9 s 99]273.58MS 1967 [Repealed, 1969 c 9 s 99]273.59MS 1967 [Repealed, 1969 c 9 s 99]273.60MS 1967 [Repealed, 1969 c 9 s 99]273.61MS 1967 [Repealed, 1969 c 9 s 99]273.62MS 1967 [Repealed, 1969 c 9 s 99]273.63MS 1967 [Repealed, 1969 c 9 s 99]273.64MS 1967 [Repealed, 1969 c 9 s 99]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 273.69MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]273.70MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]273.71MS 1986 [Repealed, 1987 c 291 s 244]273.72MS 1986 [Repealed, 1987 c 291 s 244]273.73MS 1986 [Repealed, 1987 c 291 s 244]273.74MS 1986 [Repealed, 1987 c 291 s 244]273.75MS 1986 [Repealed, 1987 c 291 s 244]273.76MS 1986 [Repealed, 1987 c 291 s 244]273.77MS 1986 [Repealed, 1987 c 291 s 244]273.78MS 1986 [Repealed, 1987 c 291 s 244]273.80MS 2012 [Repealed, 2014 c 308 art 9 s 94]273.86MS 1986 [Repealed, 1987 c 291 s 244]273.88Equalization of Public Utility Structures