Abatements, businesses with disrupted access, Minn. Law 2009 c 88 art 2 s 35
Aggregate resource preservation, technical corrections, Minn. Law 2010 c 382 s 57, 58
Agricultural homestead property
Class 2c property, Minn. Law 2009 c 88 art 10 s 6
Class 2e property, Minn. Law 2009 c 88 art 10 s 1, 6
Definition, Minn. Law 2009 c 12 art 2 s 6
Family farm corporations, Minn. Law 2009 c 88 art 10 s 5
First tier valuation limit, Minn. Law 2009 c 88 art 2 s 13
Reports about, Minn. Law 2009 c 12 art 2 s 7
Rural preserve property tax program, Minn. Law 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43
Agricultural property
Bovine tuberculosis credit, Minn. Law 2010 c 389 art 8 s 8, 9
Determination of value, Minn. Law 2010 c 389 art 1 s 6
Family farm limited liability companies, Minn. Law 2010 c 389 art 1 s 5
Green acres program, deferments, see Green Acres program under this topic
Homesteads, see Agricultural homestead property under this topic, Minn. Law 2010 c 389 art 1 s 11, 12
Late payment penalties, Minn. Law 2010 c 389 art 8 s 13
Marshall County, flood relief, Minn. Law 2010 c 389 art 1 s 12
Nonqualifying property, additional taxes, Minn. Law 2010 c 215 art 13 s 1
Rural preserve property tax program
Conservation assessment plans, Minn. Law 2010 c 389 art 1 s 7, 8
Termination of covenant agreement, term, Minn. Law 2010 c 389 art 1 s 9
Airline flight property taxes
Due dates, Minn. Law 2010 c 389 art 1 s 2
Notices, Minn. Law 2010 c 389 art 1 s 2
Rate of tax, certification, Minn. Law 2010 c 389 art 1 s 1
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Apprenticeship training facility, parking area, exemption, Minn. Law 2009 c 88 art 2 s 6
Assessments
Pipeline company personal property, Minn. Law 2009 c 88 art 10 s 9, 14
Transmission lines, Minn. Law 2009 c 88 art 10 s 10, 14
Assessors, see ASSESSORS
Assessors, bulletin for, on charitable organization property tax exemptions, Minn. Law 2009 c 88 art 2 s 53
Boarding care homes, conditions for exemption, Minn. Law 2009 c 88 art 2 s 7
Bovine tuberculosis credit, Minn. Law 2009 c 88 art 2 s 16, 2010 c 389 art 8 s 9
Business incubator property, extension of exemption, Minn. Law 2010 c 389 art 1 s 3
Central Iron Range Sanitary Sewer District, Minn. Law 2009 c 122 s 12
Central Lakes Region Sanitary District, Minn. Law 2009 c 44
Charitable organizations, conditions for exemption, Minn. Law 2009 c 88 art 2 s 4, 53
Churches, Minn. Law 2010 c 389 art 8 s 4, 5
Claims for relief, proof of taxes paid, Minn. Law 2009 c 88 art 7 s 9, 10
Class 1c property, Minn. Law 2010 c 389 art 1 s 13
Class 2 property, see Agricultural homestead property under this topic
Class 2 property, horse training and riding, Minn. Law 2010 c 389 art 1 s 14
Class 2c property, Minn. Law 2009 c 88 art 10 s 6
Class 2e property, Minn. Law 2009 c 88 art 10 s 1, 6
Class 3c property, marinas, Minn. Law 2009 c 88 art 2 s 18
Class 4 property, manufactured home parks, Minn. Law 2010 c 389 art 1 s 15
Class 4c property, Minn. Law 2009 c 88 art 10 s 7
Classification, unimproved land generally, Minn. Law 2009 c 88 art 10 s 8
Collection, electronic methods, Minn. Law 2010 c 389 art 1 s 19, 21
Cooperatives, Minn. Law 2009 c 88 art 10 s 3
Corporate franchise taxes, refunds, 2011 refund payments, Minn. Law 2010 1Sp c 1 art 13 s 6
Counties, regional library systems, maintenance of effort, suspension repealed, Minn. Law 2009 c 3 s 2
Credits
Bovine tuberculosis credit, Minn. Law 2010 c 389 art 8 s 9
Market value homestead credits, reduction, Minn. Law 2010 1Sp c 1 art 13 s 1, 2
Deferments, agricultural property
Determination of value, Minn. Law 2010 c 389 art 1 s 6
Family farm limited liability companies, Minn. Law 2010 c 389 art 1 s 5
Deferments, green acres program, see Green Acres program under this topic
Delinquent tax list, corrections, Minn. Law 2009 c 88 art 2 s 24
Delinquent taxes
Composition into one item, Minn. Law 2010 c 389 art 8 s 14
Electronic methods of payment, Minn. Law 2010 c 389 art 1 s 21
Penalties, Minn. Law 2010 c 389 art 1 s 20
Duluth Seaway Port Authority, Minn. Law 2009 c 88 art 2 s 34
Educational facilities, Minn. Law 2010 c 389 art 8 s 4, 5
Elderly living facilities, Minn. Law 2009 c 88 art 2 s 11
Electric generation facilities, personal property, exemption, Minn. Law 2009 c 88 art 2 s 5, 9, 10, 52
Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS
Exemptions
Apprenticeship training facilities, Minn. Law 2010 c 216 s 6
Business incubator property, extension, Minn. Law 2010 c 389 art 1 s 3
Electric generating facility personal property, eligibility process, study, Minn. Law 2009 c 88 art 2 s 52
Leased seasonal-recreation lands, federal ownership, Minn. Law 2010 c 389 art 1 s 4
Property leased to charter schools, Minn. Law 2010 c 216 s 5
"This Old House" exemption, report eliminated, Minn. Law 2009 c 88 art 2 s 54
Fiscal disparities law, additional payments, Minn. Law 2010 c 389 art 1 s 29
Green Acres program
Agricultural chemical or water violations, tax penalty, Minn. Law 2009 c 88 art 2 s 15
Eligibility, Minn. Law 2009 c 12 art 2 s 1 to 2009 c 12 art 2 s 4
Reports about, Minn. Law 2009 c 12 art 2 s 7
Valuation, Minn. Law 2009 c 88 art 2 s 14
Homestead property
Agricultural homestead property, see same under this topic
Family farm corporations, Minn. Law 2009 c 88 art 10 s 5
Manufactured homes, Minn. Law 2009 c 88 art 7 s 9, 10
Homesteads
Agricultural property, Minn. Law 2010 c 389 art 1 s 11, 12
Class 1c property, Minn. Law 2010 c 389 art 1 s 13
Manufactured home parks, Minn. Law 2010 c 389 art 1 s 10
Market value homestead credits, reduction, Minn. Law 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2
Technical corrections, Minn. Law 2010 c 382 s 59
Horse breeding or boarding facilities, study, Minn. Law 2009 c 88 art 2 s 47
Horse farms, treatment, Minn. Law 2010 c 333 art 1 s 5, 2010 c 389 art 1 s 14
Income taxes, additions to income, Minn. Law 2009 c 12 art 1 s 3
Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)
Leased seasonal-recreation lands, federal ownership, Minn. Law 2010 c 389 art 1 s 4
Levies, recertification due to unallotment, Minn. Law 2009 c 88 art 2 s 19
Levy limits
Adjusted levy limit base, Minn. Law 2010 c 389 art 1 s 17
Aids to reduce, reduction by unallotment, Minn. Law 2010 c 389 art 8 s 12
Limits in municipal charters, exemption, Minn. Law 2010 c 389 art 1 s 18
Limited liability companies, family farm limited liability companies, Minn. Law 2010 c 389 art 1 s 5
Managed forest land, Minn. Law 2010 c 389 art 8 s 14
Manufactured home park cooperatives, Minn. Law 2009 c 88 art 10 s 4
Manufactured home parks, Minn. Law 2010 c 389 art 1 s 10, 15
Manufactured homes, as homesteads, Minn. Law 2009 c 88 art 7 s 9, 10
Marinas, Minn. Law 2009 c 88 art 2 s 18
Market value homestead credits, reduction, Minn. Law 2010 c 215 art 13 s 2, 3, 2010 1Sp c 1 art 13 s 1, 2
Marshall County, flood relief, agricultural property, Minn. Law 2010 c 389 art 1 s 12
Metropolitan counties, vacant land, Minn. Law 2009 c 88 art 2 s 41
Metropolitan revenue distribution
Additional levy and transfer to general fund, Minn. Law 2010 c 389 art 1 s 29
Study, Minn. Law 2010 c 389 art 1 s 28, 32
Nonmetropolitan counties, vacant land, Minn. Law 2009 c 88 art 2 s 42
Notices of proposed property taxes
Meeting announcements, Minn. Law 2010 c 389 art 8 s 10
Telephone numbers on, Minn. Law 2010 c 389 art 1 s 16
Nursing homes, conditions for exemption, Minn. Law 2009 c 88 art 2 s 7
Payments, installment payments, Minn. Law 2009 c 88 art 2 s 23
Pipeline company personal property, Minn. Law 2009 c 88 art 10 s 9, 14
Property tax statements, contents, Minn. Law 2009 c 88 art 2 s 22
Property tax system, benchmarks and critical indicators, Minn. Law 2010 c 389 art 2 s 3
Property tax working group, Minn. Law 2010 c 389 art 2 s 3
Railroad wye connections, Minn. Law 2009 c 88 art 2 s 8
Refunds
Claims against the state, Minn. Law 2009 c 126 s 3
Corporate franchise taxes, 2011 refund payments, Minn. Law 2010 1Sp c 1 art 13 s 6
Federal update, Minn. Law 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12
Rent, property taxes based on, Minn. Law 2010 1Sp c 1 art 13 s 5
Tuition expenses, as income, Minn. Law 2009 c 12 art 1 s 9
Regional library systems, county support, maintenance of effort, suspension repealed, Minn. Law 2009 c 3 s 2
Rural preserve property tax program, Minn. Law 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43
Conservation assessment plans, Minn. Law 2010 c 389 art 1 s 7, 8
Termination of covenant agreement, term, Minn. Law 2010 c 389 art 1 s 9
Rural vacant land, Minn. Law 2010 c 389 art 8 s 14
School districts
Levy recognition, Minn. Law 2010 1Sp c 1 art 3 s 1 to 2010 1Sp c 1 art 3 s 3
Referendum market value equalizing factors, Minn. Law 2009 c 96 art 1 s 23
Retiree health benefits, levies for, Minn. Law 2009 c 88 art 2 s 2, 2009 c 96 art 1 s 6
School district tax settlement revenue, Minn. Law 2010 1Sp c 1 art 3 s 1, 2, 4
State property taxes, settlement date, Minn. Law 2010 1Sp c 1 art 2 s 3
Technical corrections, Minn. Law 2010 c 382 s 31
Senior citizen property tax deferral program, age requirements, Minn. Law 2009 c 88 art 2 s 26
Special levies, Minn. Law 2010 c 215 art 13 s 3, 2010 c 389 art 8 s 11, 15
Special levies, purposes, Minn. Law 2009 c 88 art 2 s 20
Special service districts, notices, mailing to property owners, Minn. Law 2009 c 88 art 6 s 8
Special taxing districts, see SPECIAL TAXING DISTRICTS
Sustainable forest incentive program payments, Minn. Law 2010 1Sp c 1 art 13 s 5
Tax notices
Meeting announcements, Minn. Law 2010 c 389 art 8 s 10
Telephone numbers on, Minn. Law 2010 c 389 art 1 s 16
Transmission lines, Minn. Law 2009 c 88 art 10 s 1, 10, 14
Truth in taxation procedures
Hearings, requirement eliminated, Minn. Law 2009 c 88 art 3 s 1, 4 to 10
Public meetings
Announcement of time and place, Minn. Law 2009 c 88 art 3 s 2
Hours of meeting, Minn. Law 2009 c 88 art 3 s 3
Information about, in mailings, Minn. Law 2009 c 88 art 3 s 3
Regional railroad authorities, specific counties, Minn. Law 2009 c 88 art 3 s 3
Revisor's bill corrections, Minn. Law 2009 c 86 art 1 s 52
School district budgets, Minn. Law 2009 c 88 art 3 s 1, 2009 c 96 art 5 s 1
Unimproved land generally, Minn. Law 2009 c 88 art 10 s 8
Utility property, Minn. Law 2009 c 88 art 10 s 2, 9, 10, 14
Vacant land
Generally, Minn. Law 2009 c 88 art 10 s 8
Metropolitan counties, Minn. Law 2009 c 88 art 2 s 41
Nonmetropolitan counties, Minn. Law 2009 c 88 art 2 s 42
Wind energy conversion systems, Minn. Law 2010 c 389 art 8 s 6, 7