PocketLaw | Minnesota Statutes | Taxation, General Provisions

Taxation, General Provisions

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Section
272.001

Ms 2006 [renumbered 15.001]

Property Subject To Taxation.

Exempt Property.

Definitions.

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

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

Legality Presumed.

[repealed, 1965 C 45 S 73]

Interest On Unpaid Taxes.

[repealed, 1994 C 510 Art 1 S 13]

Section
272.011

State-owned Property Used For Housing Officers Or Employees.

Section
272.021

Property Of Volunteer Fire Department Exempt From Taxation.

Section
272.022

[repealed, 1983 C 222 S 45]

Section
272.023

[repealed, 1983 C 222 S 45]

Section
272.024

[repealed, 1983 C 222 S 45]

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
272.031

[repealed, 2014 C 308 Art 9 S 94]

Section
272.039

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

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
272.0295

Solar Energy Production Tax.

Right To Assess And Collect; Limitation.

Expenses Of Reassessment.

Conveyances, Taxes Paid Before Recording.

[repealed, 1971 C 63 S 4]

Transfer Of Undivided Interest.

Deed To Correct Title.

Transfer Of Specific Part.

List Of Certificates Of Sale Filed With Auditor.

[repealed, 1979 C 9 S 3]

Platting Of Irregular Tracts.

Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads.

Railroad Lands; Sale.

When Stock Represents Lands.

Taxability In Litigation.

Company To Report Transfers.

[repealed, 1965 C 45 S 73]

[repealed, 1965 C 45 S 73]

[repealed, 1965 C 45 S 73]

Counties Having Bonded Debt; Sinking Fund; Tax.

Governor May Suspend Or Remove.

Actions Against Officers; Expense Of County.

Lien Of Real Estate Taxes.

Assessments For Local Improvements In Cities.

Assessments For Local Improvements In Cities Of First Class.

[repealed, 1984 C 593 S 46]

[repealed, 1984 C 593 S 46]

[repealed, 1984 C 593 S 46]

Application.

Structures, Standing Timber, Or Minerals Not To Be Removed.

Structures, Timber, Or Minerals May Be Seized.

Removal.

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

Violations; Liability.

Real Estate Tax Judgment; No Limitation.

Taxes Paid By Lienholders Are Added To Lien.

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

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

[repealed, 1994 C 510 Art 1 S 13]

[repealed, 1971 C 265 S 7]

[repealed, 1951 C 127 S 1]

[repealed, 1991 C 291 Art 15 S 10]

[repealed, 1991 C 291 Art 15 S 10]

[repealed, 1991 C 291 Art 15 S 10]

[repealed, 1991 C 291 Art 15 S 10]

[renumbered 281.321]

[renumbered 281.322]

[renumbered 281.323]

[renumbered 281.324]

Enforcement Of Taxes Reciprocally In Courts Of This And Other States.

[repealed, 1979 C 303 Art 2 S 38]

[repealed, 1984 C 593 S 46]

[repealed, 1984 C 593 S 46]

[repealed, 1984 C 593 S 46]

[repealed, 1988 C 719 Art 5 S 81]

[repealed, 1971 C 780 S 1]

[repealed, 1984 C 593 S 46]

Division Of Land In Cities Into Rural And Urban Districts.

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

[repealed, 2013 C 143 Art 17 S 18]

[repealed, 1990 C 480 Art 7 S 34]

Tif Properties; Notice Of Potential Valuation Reductions.

Section
272.115

Certificate Of Value; Filing.

Section
272.121

Current Tax On Divided Parcels.

Section
272.122

Electronic Facsimile.

Section
272.161

Determination Of Net Tax Capacity Of Specific Part Of Land Transferred.

Section
272.162

Restrictions On Transfers Of Specific Parts.

Section
272.191

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
272.435

Notice Of Tax Payments To Mortgagors And Contract Vendees.

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
272.487

[repealed, 1991 C 291 Art 18 S 16]

Section
272.488

Computerized Filing Of Tax Liens And Notices.