Abandonment
Tangible personal property generally, Minn. Statutes 2012 345.75
Tenants' property, landlords' rights, duties, Minn. Statutes 2012 504B.271
Absolute power of disposition, powers of appointment, Minn. Statutes 2012 502.78
Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2012 290.01
Agricultural property, judgments, Minn. Statutes 2012 550.365, 550.366
Agricultural resource project, defined as including personal property, Minn. Statutes 2012 41A.02
Aircraft, see AIRCRAFT
Airports and landing fields, fees, Minn. Statutes 2012 360.021
Annulment, Minn. Statutes 2012 518.03, 518.58
Antenuptial agreements, Minn. Statutes 2012 501A.04, 519.11
Appraisals, data, classification, Minn. Statutes 2012 13.44
Arson, see ARSON
Attachment, Minn. Statutes 2012 570.061, 570.12
Auctions, unlicensed sales, exception, Minn. Statutes 2012 330.06
Banks, acquisition and leasing, Minn. Statutes 2012 48.152
Banks with trust powers, duties and powers, Minn. Statutes 2012 48A.07, 48A.08
Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES
Business corporations, rights, Minn. Statutes 2012 302A.161, 302A.471
Business trusts, corporate powers, Minn. Statutes 2012 318.02
Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS
Chattel interests, estates in real property, Minn. Statutes 2012 500.05
Child support, Minn. Statutes 2012 518A.71
Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2012 277.20, 277.21
Classification for taxation
Changes
Correction of errors, when allowed, Minn. Statutes 2012 274.01, 274.14, 274.17
County appeal and equalization boards, duties, Minn. Statutes 2012 274.13
Property tax lists, Minn. Statutes 2012 276.01
Tax-exempt property converted to taxable uses, Minn. Statutes 2012 272.02
Commandeering
Firefighting, forest officers' powers, Minn. Statutes 2012 88.11
National security or peacetime emergencies, Minn. Statutes 2012 12.34
Community property, see COMMUNITY PROPERTY
Conditional sales contracts
Banks, liability limitations, Minn. Statutes 2012 48.24
Replevin judgments, Minn. Statutes 2012 548.04
Confiscated property
Delinquent personal property taxes, Minn. Statutes 2012 277.21
Law enforcement data, classification, Minn. Statutes 2012 13.82
Consideration for, deed taxes, Minn. Statutes 2012 287.20
Contracts for sale, conditional, Minn. Statutes 2012 48.24, 548.04
Cooperative associations, Minn. Statutes 2012 308A.201, 308B.301
Corporations, generally, see Personal property under CORPORATIONS
Counties, see Personal property under COUNTIES
Criminal property damage, see PROPERTY DAMAGE
Custodial property
Custodial trust property, see Custodial property under TRUSTS
Transfers to minors, see Custodial property under TRANSFERS TO MINORS
Damage
Dangerous smoking, see SMOKING
Generally, see PROPERTY DAMAGE
Hazardous substances releases, Minn. Statutes 2012 115B.05
Negligent fires, see FIRES
Statutes of limitations, Minn. Statutes 2012 541.05
Data
Appraisals, classification, Minn. Statutes 2012 13.44
Information exchange, tax assessments, Minn. Statutes 2012 273.061
Law enforcement data, classification, Minn. Statutes 2012 13.82
Decedents' property, disposition, Minn. Statutes 2012 390.225
Defeating security, violations and penalties, Minn. Statutes 2012 609.62
Definitions
Abandoned and unclaimed property, Minn. Statutes 2012 345.39
Agricultural resource loan guarantee program, Minn. Statutes 2012 41A.02
Agriculture Development Act, Minn. Statutes 2012 41C.02
Arson, Minn. Statutes 2012 609.556
Classification of property, Minn. Statutes 2012 273.13
Commercial Code, Minn. Statutes 2012 336.1-201, 336.9-102
Crops, Minn. Statutes 2012 557.10
Estate taxes, Minn. Statutes 2012 291.005
Farmer-Lender Mediation Act, Minn. Statutes 2012 583.22
Fraudulent Transfer Act, Minn. Statutes 2012 513.41
Improvements, Minn. Statutes 2012 272.03
Incorporation, detachment, annexation, Minn. Statutes 2012 414.011
Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2012 514.971
Metropolitan Revenue Distribution Act, Minn. Statutes 2012 473F.02
Minnesota Condominium Act, Minn. Statutes 2012 515.02
Minnesota family investment program (MFIP), Minn. Statutes 2012 256J.08
Personal property taxes, Minn. Statutes 2012 272.03
Racketeering, Minn. Statutes 2012 609.902
Safe deposit companies, Minn. Statutes 2012 55.01
Uniform Principal and Income Act, Minn. Statutes 2012 501B.61
Uniform Probate Code, Minn. Statutes 2012 524.1-201
Detaining, statutes of limitations, Minn. Statutes 2012 541.05
Determination, commitments, proposed patients, early intervention, Minn. Statutes 2012 253B.066
Development corporations, corporate powers, Minn. Statutes 2012 301.75
Disclosure
Sureties on bail or recognizance, Minn. Statutes 2012 629.67
Transfers, MFIP applicants, Minn. Statutes 2012 256J.20
Disposition
Absolute power of, Minn. Statutes 2012 502.78
Hazardous buildings, personal property in, Minn. Statutes 2012 463.21, 463.23, 463.24
Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2012 270C.7105
Equity value, MFIP, Minn. Statutes 2012 256J.08, 256J.20
Estate tax, see ESTATE TAXES
Exemptions, Minn. Statutes 2012 272.02
Financial institutions, liquidation, compromise or sale, Minn. Statutes 2012 49.24
Fire insurance, replacement costs, coverage, Minn. Statutes 2012 65A.10
Foreign corporations, interest in, holding, Minn. Statutes 2012 303.03
Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2012 323A.1104
Forfeiture of property, see FORFEITURES
Forged instruments, filing, registering or recording, Minn. Statutes 2012 609.64
Fraudulent transfers, when made, Minn. Statutes 2012 513.46
Furnished apartment houses, see under APARTMENT BUILDINGS
General assistance, eligibility, exclusion from resources, Minn. Statutes 2012 256D.08
Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2012 13D.05
Great Lakes Commission, Minn. Statutes 2012 1.21
Hazardous buildings, disposition of personal property in, Minn. Statutes 2012 463.21, 463.23, 463.24
Hennepin County, Minn. Statutes 2012 383B.145, 383B.237
Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE
Hotels, see Personal property of guests under HOTELS
Industrial production, materials stored, used, or consumed in, Minn. Statutes 2012 297A.68
Inspection, valuation by county assessor, Minn. Statutes 2012 273.061
Insurance, see PROPERTY INSURANCE
Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2012 290.17
Intangible property, unclaimed, Minn. Statutes 2012 345.39
Investments in
Insurance companies, Minn. Statutes 2012 60A.11, 60L.07
Life insurance companies, Minn. Statutes 2012 61A.31
Judgments
Execution
Certificate to be furnished to officer, Minn. Statutes 2012 550.15
Crops, Minn. Statutes 2012 550.17
How executed, Minn. Statutes 2012 550.08
Levy, taking property into custody, Minn. Statutes 2012 550.12
Levy on bulky articles, procedure, Minn. Statutes 2012 550.13
Levy on money, Minn. Statutes 2012 550.09
Levy on pledged or mortgaged chattels, Minn. Statutes 2012 550.16
Release of property levied upon, Minn. Statutes 2012 550.11
Exemptions, Minn. Statutes 2012 550.37
Mediation, agricultural property, Minn. Statutes 2012 550.365
Methods of enforcement, Minn. Statutes 2012 550.02
Satisfaction of judgment, Minn. Statutes 2012 550.04
Selection by debtor, Minn. Statutes 2012 550.37
Lawsuits
Claim and delivery, see REPLEVIN
Conciliation courts, jurisdiction, Minn. Statutes 2012 491A.01
Recovery of property, see REPLEVIN
Leases
Life insurance companies, permitted investments, Minn. Statutes 2012 61A.31
Retail sales, when occurring, Minn. Statutes 2012 297A.61
Sourcing of sale, sales and use taxes, Minn. Statutes 2012 297A.668
Tangible personal property, see same under this topic
Leasing businesses, tangible personal property, lists, personal property taxes, Minn. Statutes 2012 272.69
Liens
Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Payment by Revenue Department, Minn. Statutes 2012 297A.91
Tax liens, see same under this topic
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2012 268.058
Life insurance companies, leases, investments, Minn. Statutes 2012 61A.31
Limited liability companies, partnership interest deemed as, Minn. Statutes 2012 322.18
Limited partnerships, Minn. Statutes 2012 321.0701, 322.18
Local governments, transfer to other public corporations, Minn. Statutes 2012 471.85
Lost property, see LOST PROPERTY
Marital property, see COMMUNITY PROPERTY
Market value, Minn. Statutes 2012 270C.92, 273.11
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Motor vehicle accidents, see TRAFFIC ACCIDENTS
Natural disasters, loss due to, replacement, reimbursement, or rebate payments, Minn. Statutes 2012 256J.21
Net tax capacity, see under PROPERTY TAXES
Nonmarital property, see COMMUNITY PROPERTY
Nonprofit corporations, Minn. Statutes 2012 317A.161, 317A.641
Obtained by racketeering, see FORFEITURES
Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2012 609.821
Omitted property
Leasing businesses, listing violations, Minn. Statutes 2012 272.69
Placement on tax rolls, Minn. Statutes 2012 270C.89, 270C.97
Owners
Appeals by, net tax capacity, findings, orders, Minn. Statutes 2012 270C.924
Notice received
Market value increases, hearings, Minn. Statutes 2012 270C.92
Motor vehicle accidents, damage to property, Minn. Statutes 2012 169.09
Personal property taxes, overpayments, Minn. Statutes 2012 276.19
Tax lists, Minn. Statutes 2012 273.66, 273.68
Valuation of property, increases, Minn. Statutes 2012 274.13
Oaths, taxes, listing, Minn. Statutes 2012 273.65 to 273.68
Property loaned to museums, notice of claim, Minn. Statutes 2012 345.72
Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2012 277.21
Ownership of interest
General assistance recipients, Minn. Statutes 2012 256D.08
Generally, Minn. Statutes 2012 290.015
Joint ownership, MFIP applicants, Minn. Statutes 2012 256J.20
Partnerships, see Personal property under PARTNERSHIPS
Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2012 507.328
Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2012 523.24
Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2012 297A.61
Property in transit, sales and use taxes, exemption, Minn. Statutes 2012 297A.68
Property of another, defined, Minn. Statutes 2012 609.556
Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2012 290.191
Public libraries, Minn. Statutes 2012 134.11, 134.14, 609.541
Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2012 301B.04, 301B.05
Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2012 256J.30
Recovered property, law enforcement data, classification, Minn. Statutes 2012 13.82
Regional sanitary sewer districts, acquiring, Minn. Statutes 2012 115.61, 115.64
Religious corporations, dissolution, transfer of property, Minn. Statutes 2012 315.37, 315.38
Religious organizations and societies, Minn. Statutes 2012 315.37, 315.38
Rent, income from defined as income, Minn. Statutes 2012 501B.61
Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)
Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS
Replevin, see REPLEVIN
Resorts, see Personal property of guests under RESORTS
Safe deposit companies, Minn. Statutes 2012 55.02, 55.07
Sales
Contracts, Minn. Statutes 2012 48.24, 548.04
County assessors, record keeping, Minn. Statutes 2012 273.061
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Personal, family, or household goods, Minn. Statutes 2012 336.2-502, 336.2-716
Proceeds, MFIP, income, exclusions, Minn. Statutes 2012 256J.21
Reports about, MFIP applicants or participants,, Minn. Statutes 2012 256J.30
Sales and use taxes
Exemptions, Minn. Statutes 2012 297A.62, 297A.67, 297A.68
Imposition of tax, Minn. Statutes 2012 297A.63
Local sales and use taxes, exemptions, Minn. Statutes 2012 297A.99
Savings banks, acquisition and leasing, Minn. Statutes 2012 50.085, 50.1485
Sectional structures, personal property taxes, tax statements, Minn. Statutes 2012 276.04
Secured transactions, default, enforcement of security agreement, Minn. Statutes 2012 336.9-604
Security interest, defined, Minn. Statutes 2012 336.1-201
Situs of property, defined, Minn. Statutes 2012 291.005
Soil and water conservation districts, Minn. Statutes 2012 103C.331, 103C.601
Spousal maintenance, Minn. Statutes 2012 518A.71
State personal property, see STATE PROPERTY
Statute of frauds, see STATUTE OF FRAUDS
Statutory rule against perpetuities, see PERPETUITIES
Stolen property, see STOLEN PROPERTY
Storage
Liens, Minn. Statutes 2012 514.971 to 514.979
Sales and use taxes, see same under this topic
Students, inspections, Minn. Statutes 2012 121A.72
Taking, statutes of limitations, Minn. Statutes 2012 541.05
Tangible personal property
Abandoned tangible personal property, Minn. Statutes 2012 345.75
Income and franchise taxes, Minn. Statutes 2012 290.015, 290.191
Leasing businesses, lists, personal property taxes, Minn. Statutes 2012 272.69
Sales and use taxes
Credits, Multistate Tax Compact, Minn. Statutes 2012 290.171
Exclusions, Minn. Statutes 2012 297A.61
Local sales and use taxes, exemption, Minn. Statutes 2012 297A.99
Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2012 297A.665
Sourcing of sale, Minn. Statutes 2012 297A.668
Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2012 297A.67, 297A.68
Tax-exempt property, valuation, Minn. Statutes 2012 273.11
Tax-exempt property leased or loaned to for-profit businesses
Generally, Minn. Statutes 2012 272.01
Personal property taxes, taxable property, Minn. Statutes 2012 272.02
Tax liens
Exempt property, Minn. Statutes 2012 270C.63, 277.20
Federal tax liens, see under TAX LIENS
Personal property taxes, see Tax liens under PROPERTY TAXES
Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2012 272.01
Unemployment insurance taxes, Minn. Statutes 2012 268.058
Taxes, see PROPERTY TAXES
Tenants, eviction actions, Minn. Statutes 2012 504B.365
Transfer to minors, see TRANSFERS TO MINORS
Transfers
County assessors, record keeping, Minn. Statutes 2012 273.061
Deemed sale and purchase, sales and use taxes, Minn. Statutes 2012 297A.61
Disclosure, MFIP applicants, Minn. Statutes 2012 256J.20
Reports about, MFIP applicants or participants, Minn. Statutes 2012 256J.30
Resulting trusts, Minn. Statutes 2012 501B.07
Sales and use taxes, see same under this topic
Value, deduction from real property sale price, Minn. Statutes 2012 272.115
Trust companies, duties and powers, Minn. Statutes 2012 48A.07, 48A.08
Use, sales and use taxes, see Sales and use taxes under this topic
Valuable personal property, safe deposit storage, Minn. Statutes 2012 55.01
Valuation of property
Changes, property tax lists, Minn. Statutes 2012 276.01
County assessors, duties, Minn. Statutes 2012 273.061, 273.062
Equalization procedures, Minn. Statutes 2012 274.17
Generally, Minn. Statutes 2012 273.062
Market value, Minn. Statutes 2012 270C.92, 273.11
Property not listed by owner, Minn. Statutes 2012 273.68
Property tax statements, Minn. Statutes 2012 276.04
Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2012 274.13
School districts, Minn. Statutes 2012 273.10
Tax-exempt property converted to taxable uses, Minn. Statutes 2012 272.02
Vulnerable adults, financial exploitation, Minn. Statutes 2012 609.2335
Wives, rights to property, Minn. Statutes 2012 519.02, 519.04