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Section 272.01 — Property Subject To Taxation. - Subdivision 1. Generally taxable. All real and personal property in...
Section 272.011 — State-owned Property Used For Housing Officers Or Employees. - Notwithstanding the provisions of section 272.02 or any other law...
Section 272.02 — Exempt Property. - Subdivision 1. [Repealed, 2014 c 308 art 9 s 94]...
Section 272.021 — Property Of Volunteer Fire Department Exempt From Taxation. - The property of any volunteer fire department used exclusively for...
Section 272.0211 — Sliding Scale Market Value Exclusion For Electric Power Generation Efficiency. - Subdivision 1. Efficiency determination and certification. An owner or operator...
Section 272.0212 — Border Development Zone Property. - Subdivision 1. Exemption. All qualified property in a zone is...
Section 272.0213 — Leased Seasonal-recreational Land. - (a) Qualified lands, as defined in this section, are exempt...
Section 272.025 — Filing Requirement. - Subdivision 1. Statement of exemption. (a) Except in the case...
Section 272.026 — Tax Status Of Property Managed By A Housing Redevelopment Authority Or Public Housing Agency. - Any property that is under the direct management and control...
Section 272.027 — Personal Property Used To Generate Electricity For Production And Resale. - Subdivision 1. Electricity generated to produce goods and services. Personal...
Section 272.028 — Payment In Lieu Of Production Tax; Wind Generation Facilities. - A developer of a new or existing wind energy conversion...
Section 272.029 — Wind Energy Production Tax. - Subdivision 1. Production tax. A tax is imposed on the...
Section 272.0295 — Solar Energy Production Tax. - Subdivision 1. Production tax. A tax is imposed on the...
Section 272.03 — Definitions. - Subdivision 1. Real property. (a) For the purposes of taxation,...
Section 272.039 — Legislative Findings And Conclusions Related To The Taxation Of Minerals Owned Separately From The Surface. - The legislature finds, for the reasons stated below, that a...
Section 272.04 — Mineral, Gas, Coal, And Oil Owned Apart From Land; Space Above And Below Surface. - Subdivision 1. Mineral, gas, coal, oil interests. When any mineral,...
Section 272.05 — Reserved Timber Or Mineral Rights Or Interests In Lands Subject To Taxation; May Be Sold For Taxes. - When lands are conveyed or transferred to the United States,...
Section 272.06 — Legality Presumed. - No assessment of property for the purposes of taxation, and...
Section 272.08 — Interest On Unpaid Taxes. - When any sum becomes due to the state of Minnesota...
Section 272.10 — Right To Assess And Collect; Limitation. - Except as hereinafter provided, the right to assess property omitted...
Section 272.11 — Expenses Of Reassessment. - When a reassessment is made pursuant to law the expenses...
Section 272.115 — Certificate Of Value; Filing. - Subdivision 1. Requirement. Except as otherwise provided in subdivision 5,...
Section 272.12 — Conveyances, Taxes Paid Before Recording. - When: (a) a deed or other instrument conveying land, (b)...
Section 272.121 — Current Tax On Divided Parcels. - Subdivision 1. Certification of payment. Except as provided in subdivision...
Section 272.122 — Electronic Facsimile. - All notations or certifications that are required under this chapter...
Section 272.14 — Transfer Of Undivided Interest. - Upon presentation of a deed or other instrument conveying an...
Section 272.15 — Deed To Correct Title. - When a deed purporting to be a corrective deed is...
Section 272.16 — Transfer Of Specific Part. - Subdivision 1. Transfer of specific part. When any part less...
Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred. - In the event the seller and the purchaser fail to...
Section 272.162 — Restrictions On Transfers Of Specific Parts. - Subdivision 1. Conditions restricting transfer. When a deed or other...
Section 272.17 — List Of Certificates Of Sale Filed With Auditor. - On February first of each year, the county recorder and...
Section 272.19 — Platting Of Irregular Tracts. - Where any tract or lot of land is divided into...
Section 272.191 — Irregular Tracts Of Land, Code System Of Describing. - In any county where there are a number of tracts...
Section 272.192 — Records. - The county auditor shall keep a record of all parcels...
Section 272.193 — Numbering Tracts. - All parcels of land included in the code system of...
Section 272.194 — Notices. - Immediately after a parcel of land has been coded under...
Section 272.195 — Legal Description. - When a parcel of land has been coded under the...
Section 272.196 — Certified Copies, Filing, Exceptions. - When any parcel of land has been coded under the...
Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads. - The commissioner of revenue shall annually compile a list of...
Section 272.21 — Railroad Lands; Sale. - When a railroad company owning lands granted to it to...
Section 272.22 — When Stock Represents Lands. - When any special stock or land stock, or any writing...
Section 272.23 — Taxability In Litigation. - When the taxability of any of the lands mentioned in...
Section 272.24 — Company To Report Transfers. - Every railroad company which issues any stock, contract, or writing...
Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax. - The county board of any county having a bonded indebtedness...
Section 272.29 — Governor May Suspend Or Remove. - The governor may remove from office any officer charged with...
Section 272.30 — Actions Against Officers; Expense Of County. - When a civil action is commenced against a county treasurer,...
Section 272.31 — Lien Of Real Estate Taxes. - The taxes assessed upon real property shall be a perpetual...
Section 272.32 — Assessments For Local Improvements In Cities. - All assessments upon real property for local improvements made or...
Section 272.33 — Assessments For Local Improvements In Cities Of First Class. - All assessments for local improvements made or levied by the...
Section 272.37 — Application. - Sections 272.33 to 272.37 shall also apply to cities having...
Section 272.38 — Structures, Standing Timber, Or Minerals Not To Be Removed. - Subdivision 1. Taxes to be first paid. (a) No structures,...
Section 272.39 — Structures, Timber, Or Minerals May Be Seized. - Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil...
Section 272.40 — Removal. - Any person who shall remove or attempt to remove any...
Section 272.41 — Standing Timber; Taxes Or Assessments Unpaid; Persons Cutting For Commercial Purposes To Give Notice To County Auditor. - All persons cutting standing timber in this state for commercial...
Section 272.42 — Violations; Liability. - Any person failing to comply with the requirements of section...
Section 272.43 — Real Estate Tax Judgment; No Limitation. - Every tax judgment entered shall be a lien, and shall...
Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees. - A mortgagee or a vendor on a contract for the...
Section 272.44 — Taxes Paid By Lienholders Are Added To Lien. - Any person who has a lien, by mortgage or otherwise,...
Section 272.45 — Taxes Paid By Tenant, Occupant, Or Other Person Become Lien, Upon Notice Filed With County Recorder Or Registrar Of Titles. - When any past due or delinquent tax on land is...
Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application. - Subdivision 1. [Repealed, 1994 c 510 art 1 s 13]...
Section 272.479 — Scope. - This section and sections 272.481 to 272.488 apply only to...
Section 272.481 — Place Of Filing. - (a) Notices of liens, certificates, and other notices affecting federal...
Section 272.482 — Execution Of Notices And Certificates. - Execution of notices of liens, certificates, or other notices affecting...
Section 272.483 — Duties Of Filing Officer. - (a) If a notice of federal lien, a refiling of...
Section 272.484 — Fees. - The fee for filing and indexing each notice of lien...
Section 272.485 — Uniformity Of Application And Construction. - Sections 272.481 to 272.488 shall be so applied and construed...
Section 272.486 — Short Title. - Section 272.479 and sections 272.481 to 272.488 may be cited...
Section 272.488 — Computerized Filing Of Tax Liens And Notices. - Subdivision 1. Filing with county recorders. Notices of federal tax...
Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States. - Subdivision 1. Comity between states in the collection of taxes....
Section 272.67 — Division Of Land In Cities Into Rural And Urban Districts. - Subdivision 1. City powers. Any city however organized, except in...
Section 272.68 — Payment Of Taxes And Assessments On Property Acquired By The State. - Subdivision 1. Acquisition of property; unpaid taxes. When the state...
Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions. - (a) The following officials shall notify the municipality of potential...