VALUATION OF PROPERTY

See also APPRAISERS; ASSESSORS; REAL PROPERTY APPRAISERS; TAX ASSESSMENTS

Aggregate Resource Preservation Property Tax Law, Minn. Statutes 2024 273.1115

Aggregate valuation, equalization, State Board of Equalization, duties, Minn. Statutes 2024 270.12

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to, see under TAX COURT

Banks

Banking house and premises, Minn. Rules 2675.2110

Other real estate, Minn. Rules 2675.2170

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Changes

Errors, correction, when allowed, Minn. Statutes 2024 274.01, 274.13, 274.14, 274.17

Property tax lists, Minn. Statutes 2024 276.01

When allowed, Minn. Statutes 2024 273.01

Conservation restrictions or easements, property taxes, adjustment, Minn. Statutes 2024 273.117

Contamination taxes, Minn. Statutes 2024 270.91 to 270.98, 275.065, 276.04

Contesting, see Defenses or objections under PROPERTY TAXES

Counties, dissolution of towns, Minn. Statutes 2024 365.49

County appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

County assessors, duties, see Valuation of property under COUNTY ASSESSORS

Credit unions, other real estate, Minn. Rules 2675.6120

Data, classification, Minn. Statutes 2024 13.44

Definitions

Market value, Minn. Statutes 2024 272.03

Real property appraisers, Minn. Statutes 2024 82B.021

Definitions, assessor licensing, Minn. Rules 1950.1000

Demonstration narrative appraisal, defined, Minn. Rules 1950.1000

Electricity, see ELECTRICITY

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

First class cities, improvements, acquisition of land, Minn. Statutes 2024 430.02

Form appraisal, defined, Minn. Rules 1950.1000

Gas, see GAS

Generally, Minn. Statutes 2024 273.11

Insurance companies, duties, Minn. Statutes 2024 60A.122, 60A.123, 60A.1291

Jurisdiction, Tax Court, Minn. Statutes 2024 271.01, 271.21

Minneapolis-Saint Paul International Airport, Minn. Statutes 2024 473.626, 473.629

Notice, Minn. Statutes 2024 273.121

Procedures, Minn. Statutes 2024 274.17

Property tax statements, Minn. Statutes 2024 276.04

Public utilities, see Valuation of property under PUBLIC UTILITIES

Reduction or abatement

Appeal and equalization boards, Minn. Statutes 2024 274.13

County boards, duties, Minn. Statutes 2024 375.192

Economic development tax abatement, county board, duties, Minn. Statutes 2024 375.194

Restructure II program, collateral, Minn. Rules 1653.0051

Savings associations, other real estate, Minn. Rules 2675.3120

Shorelands, zoning, municipalities, Minn. Rules 6120.3300

Specific types of property

State lands, see Appraisals under STATE LANDS

Tax-exempt property converted to taxable uses, Minn. Statutes 2024 272.02

Tax lists, Minn. Statutes 2024 275.28

Undervaluation, examiners, duties, Minn. Statutes 2024 274.10

Water bank program, payment rates, Minn. Rules 6115.1240