Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270 — Various Taxes And State Boards

Section 270.071 — Definitions. - Subdivision 1. Applicability. The following words and phrases, when used...

Section 270.072 — Taxation And Assessment Of Flight Property. - Subdivision 1. Tax on real estate. All real property of...

Section 270.0725 — Penalties. - Subdivision 1. Penalty for late filing. If an airline company...

Section 270.0735 — Examination; Investigations; Subpoenas. - In addition to the powers granted to the commissioner in...

Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax. - Subdivision 1. Valuation. The commissioner shall determine the market valuation...

Section 270.075 — Tax Levy. - Subdivision 1. Rate of tax. The commissioner shall determine the...

Section 270.076 — Appeal. - Subdivision 1. Appeal. The notices of net tax capacity and...

Section 270.077 — Taxes Credited To State Airports Fund. - All taxes levied under sections 270.071 to 270.079 must be...

Section 270.078 — Not To Conflict With Federal Law. - Subdivision 1. Conformance to federal law. If any provision of...

Section 270.079 — Reciprocal Arrangement With Other States. - The commissioner may enter into an agreement with the commissioner...

Section 270.11 — Powers; Meetings. - Subdivision 1. Commissioner of revenue to act as State Board...

Section 270.12 — State Board Of Equalization; Duties. - Subdivision 1. Commissioner of revenue constitutes board. The commissioner of...

Section 270.41 — Board Of Assessors. - Subdivision 1. Creation; purpose; powers. A Board of Assessors is...

Section 270.42 — Membership. - Membership terms, compensation of members, removal of members, the filling...

Section 270.44 — Licensing And Grading Report Fees. - The board shall charge the following fees: (1) $150 for...

Section 270.45 — Disposition Of Fees And Fines. - All fees and fines so established and collected under section...

Section 270.455 — Refunds Of Fees. - When the board determines that a fee or any part...

Section 270.46 — Training Courses; Regulation. - The board shall review and approve training courses on assessment...

Section 270.47 — Rules. - The board shall adopt rules necessary to accomplish the purpose...

Section 270.48 — Licensure Of Qualified Persons. - The board may license persons as possessing the necessary qualifications...

Section 270.50 — Employment Of Licensed Assessors. - No assessor shall be employed who has not been licensed...

Section 270.80 — Definitions. - Subdivision 1. Applicability. The following words and phrases when used...

Section 270.81 — Taxation And Assessment Of Railroad Company Property. - Subdivision 1. Valuation of operating property. The operating property of...

Section 270.82 — Reports Of Railroad Companies. - Subdivision 1. Annual report required. Every railroad company doing business...

Section 270.83 — Examinations And Investigations. - Subdivision 1. Powers of commissioner. The commissioner shall have the...

Section 270.84 — Annual Valuation Of Operating Property. - Subdivision 1. Annual valuation; rules. The commissioner shall annually between...

Section 270.86 — Apportionment And Equalization Of Valuation. - Subdivision 1. Apportionment of value. Upon determining the fair market...

Section 270.87 — Certification To County Assessors. - After making an annual determination of the equalized fair market...

Section 270.91 — Contamination Tax. - Subdivision 1. Imposition. A tax is annually imposed on the...

Section 270.92 — Definitions. - Subdivision 1. Scope of application. For purposes of sections 270.91...

Section 270.93 — Tax Base; Contamination Value. - The contamination value of a parcel of property is the...

Section 270.94 — Exemptions. - (a) The tax imposed by sections 270.91 to 270.98 does...

Section 270.95 — Payment; Administration. - The tax imposed under sections 270.91 to 270.98 is payable...

Section 270.96 — Duties. - Subdivision 1. Assessors. Each assessor shall notify the county auditor...

Section 270.97 — Deposit Of Revenues. - The commissioner shall deposit all revenues derived from the tax,...

Section 270.98 — Local Administrative Costs. - The county may retain five percent of the total revenues...