Minnesota Statutes
Chapter 272 — Taxation, General Provisions
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, gas, coal, oil, or other similar interests in real estate are owned separately and apart from and independently of the rights and interests owned in the surface of such real estate, such mineral, gas, coal, oil, or other similar interests may be assessed and taxed separately from such surface rights and interests in such real estate, including but not limited to the taxation provided in section 273.165, subdivision 1. All laws for the enforcement of taxes on real estate apply to such interest.
Subd. 2. Right to use air space or below surface. When the right to use the air space above or subsurface area below any real estate is conveyed by an owner to another person, partnership or corporation, such right shall constitute a separate interest in real estate which may be assessed and taxed separately from other rights in such real estate. All laws for the enforcement of taxes on real estate shall apply to such rights.
Subd. 3. Leases. When the right to use air space above or subsurface area below real estate is granted by a lease for a term of three or more years, by the state or an agency or subdivision thereof, by an institution whose property is exempt from taxation, or by a taxpayer whose property is not taxed in the same manner as other property, such right to use air space or subsurface area shall constitute an interest in real estate which may be assessed and taxed separately, notwithstanding any law to the contrary. All laws for the enforcement of taxes on real estate shall apply to such leased property.
(1978) 1905 c 161 s 1; 1967 c 214 s 4; 1973 c 650 art 20 s 2; 1Sp1985 c 14 art 4 s 33; 1997 c 31 art 3 s 2

Structure Minnesota Statutes

Minnesota Statutes

Chapters 272 - 289 — Property Taxes

Chapter 272 — Taxation, General Provisions

Section 272.01 — Property Subject To Taxation.

Section 272.011 — State-owned Property Used For Housing Officers Or Employees.

Section 272.02 — Exempt Property.

Section 272.021 — Property Of Volunteer Fire Department Exempt From Taxation.

Section 272.0211 — Sliding Scale Market Value Exclusion For Electric Power Generation Efficiency.

Section 272.0212 — Border Development Zone Property.

Section 272.0213 — Leased Seasonal-recreational Land.

Section 272.025 — Filing Requirement.

Section 272.026 — Tax Status Of Property Managed By A Housing Redevelopment Authority Or Public Housing Agency.

Section 272.027 — Personal Property Used To Generate Electricity For Production And Resale.

Section 272.028 — Payment In Lieu Of Production Tax; Wind Generation Facilities.

Section 272.029 — Wind Energy Production Tax.

Section 272.0295 — Solar Energy Production Tax.

Section 272.03 — Definitions.

Section 272.039 — Legislative Findings And Conclusions Related To The Taxation Of Minerals Owned Separately From The Surface.

Section 272.04 — Mineral, Gas, Coal, And Oil Owned Apart From Land; Space Above And Below Surface.

Section 272.05 — Reserved Timber Or Mineral Rights Or Interests In Lands Subject To Taxation; May Be Sold For Taxes.

Section 272.06 — Legality Presumed.

Section 272.08 — Interest On Unpaid Taxes.

Section 272.10 — Right To Assess And Collect; Limitation.

Section 272.11 — Expenses Of Reassessment.

Section 272.115 — Certificate Of Value; Filing.

Section 272.12 — Conveyances, Taxes Paid Before Recording.

Section 272.121 — Current Tax On Divided Parcels.

Section 272.122 — Electronic Facsimile.

Section 272.14 — Transfer Of Undivided Interest.

Section 272.15 — Deed To Correct Title.

Section 272.16 — Transfer Of Specific Part.

Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred.

Section 272.162 — Restrictions On Transfers Of Specific Parts.

Section 272.17 — List Of Certificates Of Sale Filed With Auditor.

Section 272.19 — Platting Of Irregular Tracts.

Section 272.191 — Irregular Tracts Of Land, Code System Of Describing.

Section 272.192 — Records.

Section 272.193 — Numbering Tracts.

Section 272.194 — Notices.

Section 272.195 — Legal Description.

Section 272.196 — Certified Copies, Filing, Exceptions.

Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads.

Section 272.21 — Railroad Lands; Sale.

Section 272.22 — When Stock Represents Lands.

Section 272.23 — Taxability In Litigation.

Section 272.24 — Company To Report Transfers.

Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax.

Section 272.29 — Governor May Suspend Or Remove.

Section 272.30 — Actions Against Officers; Expense Of County.

Section 272.31 — Lien Of Real Estate Taxes.

Section 272.32 — Assessments For Local Improvements In Cities.

Section 272.33 — Assessments For Local Improvements In Cities Of First Class.

Section 272.37 — Application.

Section 272.38 — Structures, Standing Timber, Or Minerals Not To Be Removed.

Section 272.39 — Structures, Timber, Or Minerals May Be Seized.

Section 272.40 — Removal.

Section 272.41 — Standing Timber; Taxes Or Assessments Unpaid; Persons Cutting For Commercial Purposes To Give Notice To County Auditor.

Section 272.42 — Violations; Liability.

Section 272.43 — Real Estate Tax Judgment; No Limitation.

Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees.

Section 272.44 — Taxes Paid By Lienholders Are Added To Lien.

Section 272.45 — Taxes Paid By Tenant, Occupant, Or Other Person Become Lien, Upon Notice Filed With County Recorder Or Registrar Of Titles.

Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application.

Section 272.479 — Scope.

Section 272.481 — Place Of Filing.

Section 272.482 — Execution Of Notices And Certificates.

Section 272.483 — Duties Of Filing Officer.

Section 272.484 — Fees.

Section 272.485 — Uniformity Of Application And Construction.

Section 272.486 — Short Title.

Section 272.488 — Computerized Filing Of Tax Liens And Notices.

Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States.

Section 272.67 — Division Of Land In Cities Into Rural And Urban Districts.

Section 272.68 — Payment Of Taxes And Assessments On Property Acquired By The State.

Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions.