Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 273 — Taxes; Listing, Assessment

Section 273.055 — Resolution To Appoint Assessor; Termination Of Local Assessor's Office. - The election to provide for the assessment of property by...

Section 273.056 — Revocation Of County Assessor's Election; Local Assessors. - If after electing in accordance with section 273.055, the board...

Section 273.06 — Deputy Assessors. - Any assessor who deems it necessary to complete the listing...

Section 273.061 — Establishment Of Office For Each County. - Subdivision 1. Office created; appointment, qualifications. Every county in this...

Section 273.062 — Valuation And Assessment Of Personal Property. - The county assessor, or city assessor in a city with...

Section 273.063 — Application; Limitations. - The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08,...

Section 273.064 — Examination Of Local Assessor's Work; Completion Of Assessments. - The county assessor shall examine the assessment appraisal records of...

Section 273.0645 — Commissioner Review Of Assessment Practices. - Subdivision 1. Local assessment practices. The commissioner of revenue must...

Section 273.065 — Delivery Of Assessment Appraisal Records; Extensions. - Assessment districts shall complete the assessment appraisal records on or...

Section 273.072 — Agreements For Joint Assessment. - Subdivision 1. Joint assessment agreements. Any county and any city...

Section 273.0755 — Training And Education Of Property Tax Personnel. - (a) Beginning with the four-year period starting on July 1,...

Section 273.08 — Assessor's Duties. - The assessor shall actually view, and determine the market value...

Section 273.10 — School Districts. - When assessing personal property the county assessor shall designate the...

Section 273.105 — Internal Revenue Code. - Unless specifically defined otherwise, for purposes of this chapter, "Internal...

Section 273.11 — Valuation Of Property. - Subdivision 1. Generally. Except as provided in this section or...

Section 273.1101 — Valuation, Terminology In Statutes, Laws Or Charters. - Notwithstanding the provisions of any statute, special law, or city...

Section 273.1102 — Rate Of Tax, Terminology Of Laws Or Charters. - Subdivision 1. 1971 adjustment. The rate of property taxation by...

Section 273.1104 — Iron Ore, Value. - Subdivision 1. Determination of value. The term value as applied...

Section 273.1108 — Annual Report On Agricultural Valuation And Classification. - The commissioner of revenue must study and, by March 1...

Section 273.111 — Agricultural Property Tax. - Subdivision 1. Citation. This section may be cited as the...

Section 273.1115 — Aggregate Resource Preservation Property Tax Law. - Subdivision 1. Definitions. For purposes of this section, "commercial aggregate...

Section 273.112 — Private Outdoor Recreational, Open Space And Park Land Tax. - Subdivision 1. Citation. This section may be cited as the...

Section 273.113 — Tax Credit For Property In Proposed Bovine Tuberculosis Modified Accredited Zone. - Subdivision 1. Definitions. For the purposes of this section, the...

Section 273.114 — Rural Preserve Property Tax Program. - Subdivision 1. [Repealed, 2011 c 13 s 8] Subd. 2....

Section 273.117 — Conservation Property Tax Valuation. - The value of real property which is subject to a...

Section 273.118 — Tax Paid In Recognition Of Congressional Medal Of Honor. - An owner of homestead property who submits to the commissioner...

Section 273.119 — Conservation Tax Credit. - Subdivision 1. Eligibility; amount of credit. Land located in an...

Section 273.12 — Assessment Of Real Property. - It shall be the duty of every assessor and board,...

Section 273.121 — Valuation Of Real Property, Notice. - Subdivision 1. Notice. Any county assessor or city assessor having...

Section 273.1231 — Tax Relief For Destroyed Property; Definitions. - Subdivision 1. Applicability. For purposes of sections 273.1231 to 273.1235,...

Section 273.1232 — Tax Relief For Destroyed Property; General Provisions. - Subdivision 1. Reassessments required. For the purposes of sections 273.1231...

Section 273.1233 — Tax Relief For Destroyed Property; Local Option Disaster Abatement. - Subdivision 1. Abatement authorization. (a) Notwithstanding section 375.192, a county...

Section 273.1234 — Tax Relief For Destroyed Property; Homestead And Disaster Credits. - Subdivision 1. Credit provided. The county auditor shall compute a...

Section 273.1235 — Tax Relief For Destroyed Property; Local Option Disaster Credits. - Subdivision 1. Credit provided. The county board may grant a...

Section 273.124 — Homestead Determination; Special Rules. - Subdivision 1. General rule. (a) Residential real estate that is...

Section 273.1245 — Classification Of Data. - Subdivision 1. Private or nonpublic data. The following data are...

Section 273.125 — Assessment Of Manufactured Homes. - Subdivision 1. Valuation; notice. Subdivisions 1 to 7 apply to...

Section 273.128 — Certification Of Low-income Rental Property. - Subdivision 1. Requirement. Low-income rental property classified as class 4d...

Section 273.13 — Classification Of Property. - Subdivision 1. How classified. All real and personal property subject...

Section 273.1315 — Certification Of Class 1b Property. - Subdivision 1. Class 1b homestead declaration before 2009. Any property...

Section 273.1319 — Single Family Housing; Noncompliance; Minneapolis And St. Paul. - (a) If the city determines that a residential rental property...

Section 273.1321 — Vacant Commercial Industrial Properties. - Subdivision 1. Authority. A city may establish, by ordinance, a...

Section 273.1325 — Adjustment Of Net Tax Capacity. - Subdivision 1. Computation. The Department of Revenue must annually conduct...

Section 273.134 — Taconite And Iron Ore Areas; Tax Relief Area; Definitions. - (a) For purposes of this section and sections 273.135 and...

Section 273.1341 — Taconite Assistance Area. - A "taconite assistance area" means the geographic area that falls...

Section 273.1342 — Electric Generating Plants In Taconite Tax Relief Areas. - For purposes of definitions of "taconite tax relief area" and...

Section 273.135 — Homestead Property Tax Relief. - Subdivision 1. Reduction in tax; tax relief area. The property...

Section 273.136 — Taconite Property Tax Relief Account; Replacement Of Revenue. - Subdivision 1. Payment from county. Payment from the county shall...

Section 273.1384 — Agricultural Homestead Market Value Credit. - Subdivision 1. [Repealed, 1Sp2011 c 7 art 6 s 27]...

Section 273.1385 — Aid For Public Employees Retirement Association Employer Contribution Rate Increase. - Subdivision 1. Aid to offset rate increase. Beginning with the...

Section 273.1387 — School Building Bond Agricultural Credit. - Subdivision 1. Eligibility. All class 2a, 2b, and 2c property...

Section 273.1391 — Supplementary Homestead Property Tax Relief. - Subdivision 1. Homestead property tax reduction; tax relief area. The...

Section 273.1392 — Payment; School Districts. - The amounts of bovine tuberculosis credit reimbursements under section 273.113;...

Section 273.1393 — Computation Of Net Property Taxes. - Notwithstanding any other provisions to the contrary, "net" property taxes...

Section 273.1398 — Disparity Reduction Aid And Credit. - Subdivision 1. Definitions. (a) In this section, the terms defined...

Section 273.14 — Definitions. - Subdivision 1. Words, terms, and phrases. Unless the language or...

Section 273.16 — Determination Of Classification. - The classification of iron-bearing formations under the provisions of sections...

Section 273.165 — Taxation Of Separate Mineral Interests And Unmined Iron Ore. - Subdivision 1. Mineral interest. "Mineral interest," for the purpose of...

Section 273.1651 — Taxation And Forfeiture Of Stockpiled Metallic Minerals Material. - Subdivision 1. Definition. "Stockpiled metallic minerals material," for purposes of...

Section 273.17 — Assessment Of Real Property. - Subdivision 1. Property additions; classification changes. In every year, on...

Section 273.18 — Listing, Valuation, And Assessment Of Exempt Property By County Auditors. - (a) In every sixth year after the year 2010, the...

Section 273.19 — Lessees And Equitable Owners. - Subdivision 1. Tax-exempt property; lease. Except as provided in subdivision...

Section 273.20 — Assessor May Enter Dwellings, Buildings, Or Structures. - Any officer authorized by law to assess property for taxation...

Section 273.21 — Neglect By Auditor Or Assessor; Penalty. - Every county auditor and every town or district assessor who...

Section 273.25 — Lists To Be Verified. - Every person required to list property for taxation shall make...

Section 273.26 — Personal Property; Where Listed. - Except as otherwise in this chapter provided, personal property shall...

Section 273.32 — Elevators And Warehouses On Railroad. - All elevators and warehouses, with the machinery and fixtures therein,...

Section 273.33 — Express, Stage And Transportation Companies; Pipelines. - Subdivision 1. Listing and assessment in county. The personal property...

Section 273.35 — Gas And Water Companies. - The personal property of gas and water companies shall be...

Section 273.36 — Electric Light And Power Companies. - Personal property of electric light and power companies having a...

Section 273.37 — Companies Supplying Electric Power. - Subdivision 1. Listing and assessment where situated. Personal property of...

Section 273.371 — Reports Of Utility Companies. - Subdivision 1. Report required. Every electric light, power, gas, water,...

Section 273.3711 — Recommended And Ordered Values. - For purposes of sections 273.33, 273.35, 273.36, 273.37, 273.371, and...

Section 273.372 — Proceedings And Appeals; Utility Or Railroad Valuations. - Subdivision 1. Scope. (a) As provided in this section, an...

Section 273.38 — Percentage Of Assessments; Exceptions. - The distribution lines and the attachments and appurtenances thereto of...

Section 273.39 — Rural Area. - As used in sections 273.39 to 273.41, the term "rural...

Section 273.40 — Annual Tax On Cooperative Associations. - Cooperative associations organized under the provisions of Laws 1923, chapter...

Section 273.41 — Amount Of Tax; Distribution. - There is hereby imposed upon each such cooperative association on...

Section 273.42 — Rate Of Tax; Entry And Certification; Credit On Payment; Property Tax Credit. - Subdivision 1. Tax rate; payment. The property set forth in...

Section 273.425 — Adjustment Of Levy. - When preparing tax lists pursuant to section 275.28 for each...

Section 273.43 — Personal Property Of Certain Companies, Where Listed. - The personal property of street railroad, street railway, plank road,...

Section 273.46 — Assignees And Receivers. - Personal property in the hands of an assignee or receiver...

Section 273.47 — Property Moved Between January And March. - The owner of personal property, removing from one county, town,...

Section 273.48 — Where Listed In Case Of Doubt. - In case of doubt as to the proper place of...

Section 273.50 — Lists May Be Destroyed. - The county auditor may destroy any list or statement of...

Section 273.51 — [Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690] - 273.51 [Impliedly repealed, see Bemis Bro Bag Co v Wallace...

Section 273.65 — Failure To List; Examination Under Oath; Duties Of Assessor. - When the assessor shall be of opinion that the person...

Section 273.66 — Owner Absent Or Sick. - If any person required to list property be sick or...

Section 273.67 — Procedure When Owner Does Not List Or Is Not Sworn. - When any person whose duty it is to list shall...

Section 273.68 — Failure To Obtain List. - In case of failure to obtain a statement of personal...

Section 273.88 — Equalization Of Public Utility Structures. - After making the apportionment provided in Minnesota Rules, part 8100.0600,...

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Minnesota Statutes Chapters 272 - 289 — Property Taxes Chapter 273 — Taxes; Listing, Assessment

Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 273 — Taxes; Listing, Assessment