VALUATION OF PROPERTY

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

Aggregate Resource Preservation Property Tax Law, Minn. Statutes 2023 273.1115

Aggregate valuation, equalization, State Board of Equalization, duties, Minn. Statutes 2023 270.12

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to, see under TAX COURT

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Changes

Errors, correction, when allowed, Minn. Statutes 2023 274.01, 274.13, 274.14, 274.17

Property tax lists, Minn. Statutes 2023 276.01

When allowed, Minn. Statutes 2023 273.01

Conservation restrictions or easements, property taxes, adjustment, Minn. Statutes 2023 273.117

Contamination taxes, Minn. Statutes 2023 270.91 to 270.98, 275.065, 276.04

Contesting, see Defenses or objections under PROPERTY TAXES

Counties, dissolution of towns, Minn. Statutes 2023 365.49

County appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

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

Data, classification, Minn. Statutes 2023 13.44

Definitions

Market value, Minn. Statutes 2023 272.03

Real property appraisers, Minn. Statutes 2023 82B.021

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

First class cities, improvements, acquisition of land, Minn. Statutes 2023 430.02

Generally, Minn. Statutes 2023 273.11

Insurance companies, duties, Minn. Statutes 2023 60A.122, 60A.123, 60A.1291

Jurisdiction, Tax Court, Minn. Statutes 2023 271.01, 271.21

Minneapolis-Saint Paul International Airport, Minn. Statutes 2023 473.626, 473.629

Notice, Minn. Statutes 2023 273.121

Procedures, Minn. Statutes 2023 274.17

Property tax statements, Minn. Statutes 2023 276.04

Reduction or abatement

Appeal and equalization boards, Minn. Statutes 2023 274.13

County boards, duties, Minn. Statutes 2023 375.192

Economic development tax abatement, county board, duties, Minn. Statutes 2023 375.194

Specific types of property, see Valuation of property under specific subjects

State lands, see Appraisals under STATE LANDS

Tax-exempt property converted to taxable uses, Minn. Statutes 2023 272.02

Tax lists, Minn. Statutes 2023 275.28

Undervaluation, examiners, duties, Minn. Statutes 2023 274.10