2024 Minnesota Statutes

CHAPTER 273. TAXES; LISTING, ASSESSMENT

Table of Sections

Section	Headnote
273.01	LISTING AND ASSESSMENT, TIME.
273.011	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
273.012	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
273.015	Subdivisions renumbered, repealed, or no longer in effect
273.02	OMITTED PROPERTY.
273.03	REAL ESTATE; ASSESSMENT; METHOD.
273.032	MARKET VALUE DEFINITION.
273.04	MS 1982 [Repealed, 1984 c 593 s 46]
273.05	ASSESSORS; APPOINTMENT, TERM, AND OATH.
273.051	CITY ASSESSORS, TERM.
273.052	APPOINTMENT; APPLICATION.
273.053	ASSESSMENT; EXPENSES.
273.0535	COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING.
273.054	DUTIES AND POWERS OF ASSESSOR.
273.055	RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE.
273.056	REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS.
273.06	DEPUTY ASSESSORS.
273.061	ESTABLISHMENT OF OFFICE FOR EACH COUNTY.
273.062	VALUATION AND ASSESSMENT OF PERSONAL PROPERTY.
273.063	APPLICATION; LIMITATIONS.
273.064	EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS.
273.0645	COMMISSIONER REVIEW OF ASSESSMENT PRACTICES.
273.065	DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS.
273.07	MS 1945 [Repealed, 1947 c 531 s 10]
273.071	MS 1965 [Repealed, Ex1967 c 32 art 8 s 12]
273.072	AGREEMENTS FOR JOINT ASSESSMENT.
273.075	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
273.0755	TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
273.08	ASSESSOR'S DUTIES.
273.09	[Local, South St. Paul]
273.10	SCHOOL DISTRICTS.
273.105	INTERNAL REVENUE CODE.
273.11	VALUATION OF PROPERTY.
273.1101	VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS.
273.1102	RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS.
273.1103	MS 2013 Supp [Repealed, 2014 c 308 art 9 s 94]
273.1104	IRON ORE, VALUE.
273.1105	MS 1984 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.1106	MS 2008 [Repealed, 2009 c 88 art 2 s 54]
273.1108	ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION.
273.111	AGRICULTURAL PROPERTY TAX.
273.1115	AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW.
273.112	PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX.
273.113	TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE.
273.114	RURAL PRESERVE PROPERTY TAX PROGRAM.
273.115	MS 1986 [Repealed, 1987 c 268 art 6 s 53]
273.116	MS 1986 [Repealed, 1987 c 268 art 6 s 53]
273.117	CONSERVATION PROPERTY TAX VALUATION.
273.118	TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR.
273.119	CONSERVATION TAX CREDIT.
273.1195	MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
273.12	ASSESSMENT OF REAL PROPERTY.
273.121	VALUATION OF REAL PROPERTY, NOTICE.
273.122	MS 1979 Supp [Repealed, 1980 c 607 art 2 s 24]
273.123	MS 2006 [Repealed, 1Sp2007 c 2 art 3 s 12]
273.1231	TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS.
273.1232	TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.
273.1233	TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT.
273.1234	TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS.
273.1235	TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS.
273.124	HOMESTEAD DETERMINATION; SPECIAL RULES.
273.1245	CLASSIFICATION OF DATA.
273.125	ASSESSMENT OF MANUFACTURED HOMES.
273.126	MS 2002 [Repealed, 1Sp2001 c 5 art 3 s 96]
273.127	MS 1998 [Repealed, 2000 c 490 art 5 s 40]
273.128	CERTIFICATION OF LOW-INCOME RENTAL PROPERTY.
273.13	CLASSIFICATION OF PROPERTY.
273.131	MS 1961 [Repealed, 1965 c 45 s 73]
273.1311	MS 1986 [Repealed, 1987 c 268 art 6 s 53]
273.1312	MS 1986 [Repealed, 1987 c 291 s 244]
273.1313	MS 1986 [Repealed, 1987 c 291 s 244]
273.1314	MS 1986 [Repealed, 1983 c 342 art 8 s 10; 1987 c 291 s 244]
273.1315	CERTIFICATION OF CLASS 1B PROPERTY.
273.1316	MS 1998 [Repealed, 2000 c 490 art 5 s 40]
273.1317	MS 1996 [Repealed, 1997 c 231 art 1 s 21]
273.1318	MS 1996 [Repealed, 1997 c 231 art 1 s 21]
273.1319	SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL.
273.132	MS 1988 [Repealed, 1988 c 719 art 5 s 81]
273.1321	VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
273.1325	ADJUSTMENT OF NET TAX CAPACITY.
273.133	Subdivisions renumbered, repealed, or no longer in effect
273.134	TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS.
273.1341	TACONITE ASSISTANCE AREA.
273.1342	ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS.
273.135	HOMESTEAD PROPERTY TAX RELIEF.
273.136	TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE.
273.137	MS 1990 [Repealed, 1991 c 291 art 12 s 35]
273.138	Subdivisions renumbered, repealed, or no longer in effect
273.1381	MS 1994 [Repealed, 1994 c 587 art 3 s 21 para (b)]
273.1382	MS 2000 [Repealed, 1Sp2001 c 5 art 3 s 96]
273.1383	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
273.1384	AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT.
273.1385	AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE.
273.1386	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
273.1387	SCHOOL BUILDING BOND AGRICULTURAL CREDIT.
273.139	MS 1982 [Repealed, 1983 c 342 art 5 s 16]
273.1391	SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF.
273.1392	PAYMENT; SCHOOL DISTRICTS.
273.1393	COMPUTATION OF NET PROPERTY TAXES.
273.1394	MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
273.1395	MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
273.1396	MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
273.1397	MS 1987 Supp [Repealed, 1988 c 719 art 5 s 81]
273.1398	DISPARITY REDUCTION AID AND CREDIT.
273.1399	MS 2000 [Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41]
273.14	DEFINITIONS.
273.15	MS 1984 [Repealed, 1Sp1985 c 14 art 4 s 98]
273.16	DETERMINATION OF CLASSIFICATION.
273.165	TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE.
273.1651	TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL.
273.166	MS 2002 [Repealed, 1Sp2003 c 21 art 6 s 17]
273.17	ASSESSMENT OF REAL PROPERTY.
273.18	LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS.
273.19	LESSEES AND EQUITABLE OWNERS.
273.20	ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.
273.21	NEGLECT BY AUDITOR OR ASSESSOR; PENALTY.
273.22	MS 1992 [Repealed, 1994 c 416 art 1 s 65]
273.23	MS 1982 [Repealed, 1983 c 222 s 45]
273.24	MS 1982 [Repealed, 1983 c 222 s 45]
273.25	LISTS TO BE VERIFIED.
273.26	PERSONAL PROPERTY; WHERE LISTED.
273.27	MS 1982 [Repealed, 1984 c 593 s 46]
273.28	MS 1982 [Repealed, 1983 c 222 s 45]
273.29	MS 1982 [Repealed, 1983 c 222 s 45]
273.30	MS 1982 [Repealed, 1983 c 222 s 45]
273.31	MS 1982 [Repealed, 1983 c 222 s 45]
273.32	ELEVATORS AND WAREHOUSES ON RAILROAD.
273.33	EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES.
273.34	MS 1982 [Repealed, 1983 c 222 s 45]
273.35	GAS AND WATER COMPANIES.
273.36	ELECTRIC LIGHT AND POWER COMPANIES.
273.37	COMPANIES SUPPLYING ELECTRIC POWER.
273.371	REPORTS OF UTILITY COMPANIES.
273.3711	RECOMMENDED AND ORDERED VALUES.
273.372	PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS.
273.38	PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.
273.39	RURAL AREA.
273.40	ANNUAL TAX ON COOPERATIVE ASSOCIATIONS.
273.41	AMOUNT OF TAX; DISTRIBUTION.
273.42	RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT.
273.425	ADJUSTMENT OF LEVY.
273.43	PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED.
273.44	MS 1982 [Repealed, 1983 c 222 s 45]
273.45	MS 1982 [Repealed, 1983 c 222 s 45]
273.46	ASSIGNEES AND RECEIVERS.
273.47	PROPERTY MOVED BETWEEN JANUARY AND MARCH.
273.48	WHERE LISTED IN CASE OF DOUBT.
273.49	MS 1992 [Repealed, 1993 c 375 art 3 s 47]
273.50	LISTS MAY BE DESTROYED.
273.51	MS 1945 [Impliedly repealed, see Bemis Bro Bag Co v Wallace, 197 Minn 216, 266 NW 690]
273.52	MS 1982 [Repealed, 1983 c 222 s 45]
273.53	MS 1967 [Repealed, 1969 c 9 s 99]
273.54	MS 1967 [Repealed, 1969 c 9 s 99]
273.55	MS 1967 [Repealed, 1969 c 9 s 99]
273.56	MS 1982 [Repealed, 1984 c 593 s 46]
273.57	MS 1967 [Repealed, 1969 c 9 s 99]
273.58	MS 1967 [Repealed, 1969 c 9 s 99]
273.59	MS 1967 [Repealed, 1969 c 9 s 99]
273.60	MS 1967 [Repealed, 1969 c 9 s 99]
273.61	MS 1967 [Repealed, 1969 c 9 s 99]
273.62	MS 1967 [Repealed, 1969 c 9 s 99]
273.63	MS 1967 [Repealed, 1969 c 9 s 99]
273.64	MS 1967 [Repealed, 1969 c 9 s 99]
273.65	FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.
273.66	OWNER ABSENT OR SICK.
273.67	PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN.
273.68	FAILURE TO OBTAIN LIST.
273.69	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
273.70	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
273.71	MS 1986 [Repealed, 1987 c 291 s 244]
273.72	MS 1986 [Repealed, 1987 c 291 s 244]
273.73	MS 1986 [Repealed, 1987 c 291 s 244]
273.74	MS 1986 [Repealed, 1987 c 291 s 244]
273.75	MS 1986 [Repealed, 1987 c 291 s 244]
273.76	MS 1986 [Repealed, 1987 c 291 s 244]
273.77	MS 1986 [Repealed, 1987 c 291 s 244]
273.78	MS 1986 [Repealed, 1987 c 291 s 244]
273.80	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
273.86	MS 1986 [Repealed, 1987 c 291 s 244]
273.88	EQUALIZATION OF PUBLIC UTILITY STRUCTURES.