Minnesota Statutes
Chapter 272 — Taxation, General Provisions
Section 272.486 — Short Title.

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.