Tangible personal property generally, Minn. Statutes 2022 345.75
Tenants' property, landlords' rights, duties, Minn. Statutes 2022 504B.271
Acquisition before January 1, 1933, gains or losses, basis for computation, Minn. Statutes 2022 290.0135
Adult community-based residential correctional facilities, Minn. Rules 2920.6000
Adverse claims to, person in possession, Court Rules Civ 67.02
Agricultural property, judgments, Minn. Statutes 2022 550.365, 2022 550.366
Agricultural resource project, defined as including personal property, Minn. Statutes 2022 41A.02
Aircraft, see AIRCRAFT
Airports and landing fields, fees, Minn. Statutes 2022 360.021
Annulment, Minn. Statutes 2022 518.03, 2022 518.58
Antenuptial agreements, Minn. Statutes 2022 501A.04, 2022 519.11
Appraisals, data, classification, Minn. Statutes 2022 13.44
Arson, see ARSON
Attachment, Minn. Statutes 2022 570.061, 2022 570.12
Auctions, unlicensed sales, exception, Minn. Statutes 2022 330.06
Banks with trust powers, duties and powers, Minn. Statutes 2022 48A.07, 2022 48A.08
Banks, acquisition and leasing, Minn. Statutes 2022 48.152
Banks, Minn. Rules 2675.2130
Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES
Business corporations, rights, Minn. Statutes 2022 302A.161, 2022 302A.471
Business trusts, corporate powers, Minn. Statutes 2022 318.02
Career and technical education, disposition standards, Minn. Rules 3505.2200
Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS
Chattel interests, estates in real property, Minn. Statutes 2022 500.05
Child support, Minn. Statutes 2022 518A.71
Children in out-of-home placement
Foster children, Minn. Rules 2960.3080
Generally, Minn. Rules 2960.0080
Juvenile detention centers, Minn. Rules 2960.0250
Return upon discharge, Minn. Rules 2960.0090
Secure facilities, Minn. Rules 2960.0350
Depositing with court, Court Rules Civ 67.01
Seizure by court, Court Rules Civ 67.03
Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2022 277.20, 2022 277.21
Correction of errors, when allowed, Minn. Statutes 2022 274.01, 2022 274.14, 2022 274.17
County appeal and equalization boards, duties, Minn. Statutes 2022 274.13
Property tax lists, Minn. Statutes 2022 276.01
Tax-exempt property converted to taxable uses, Minn. Statutes 2022 272.02
Firefighting, forest officers' powers, Minn. Statutes 2022 88.11
National security or peacetime emergencies, Minn. Statutes 2022 12.34
Community property, see COMMUNITY PROPERTY
Banks, liability limitations, Minn. Statutes 2022 48.24
Replevin judgments, Minn. Statutes 2022 548.04
Delinquent personal property taxes, Minn. Statutes 2022 277.21
Law enforcement data, classification, Minn. Statutes 2022 13.82
Consideration for, deed taxes, Minn. Statutes 2022 287.20
Contracts for sale, conditional, Minn. Statutes 2022 48.24, 2022 548.04
Cooperative associations, Minn. Statutes 2022 308A.201, 2022 308B.301
Corporations, generally, see Personal property under CORPORATIONS
Counties, see Personal property under COUNTIES
Criminal property damage, see PROPERTY DAMAGE
Crops defined as, lawsuits related to real property, Minn. Statutes 2022 557.10
Custodial trust property, see Custodial property under TRUSTS
Transfers to minors, see Custodial property under TRANSFERS TO MINORS
Dangerous smoking, see SMOKING
Generally, see PROPERTY DAMAGE
Hazardous substances releases, Minn. Statutes 2022 115B.05
Negligent fires, see FIRES
Statutes of limitations, Minn. Statutes 2022 541.05
Appraisals, classification, Minn. Statutes 2022 13.44
Information exchange, tax assessments, Minn. Statutes 2022 273.061
Law enforcement data, classification, Minn. Statutes 2022 13.82
Decedents' property, disposition, Minn. Statutes 2022 390.225
Defeating security, offense severity, Court Rules Sent 5.A, Sent 5.B
Defeating security, violations and penalties, Minn. Statutes 2022 609.62
Abandoned and unclaimed property, Minn. Statutes 2022 345.39
Agricultural resource loan guarantee program, Minn. Statutes 2022 41A.02
Agriculture Development Act, Minn. Statutes 2022 41C.02
Arson, Minn. Statutes 2022 609.556
Classification of property, Minn. Statutes 2022 273.13
Commercial Code, Minn. Statutes 2022 336.1-201, 2022 336.9-102
Crops, Minn. Statutes 2022 557.10
Estate taxes, Minn. Statutes 2022 291.005
Farmer-Lender Mediation Act, Minn. Statutes 2022 583.22
Fraudulent Transfer Act, Minn. Statutes 2022 513.41
Improvements, Minn. Statutes 2022 272.03
Incorporation, detachment, annexation, Minn. Statutes 2022 414.011
Lawsuits related to real property, Minn. Statutes 2022 557.10
Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2022 514.971
Metropolitan Revenue Distribution Act, Minn. Statutes 2022 473F.02
Minnesota Condominium Act, Minn. Statutes 2022 515.02
Minnesota family investment program (MFIP), Minn. Statutes 2022 256J.08
Personal property taxes, Minn. Statutes 2022 272.03
Racketeering, Minn. Statutes 2022 609.902
Safe deposit companies, Minn. Statutes 2022 55.01
Uniform Probate Code, Minn. Statutes 2022 524.1-201
General assistance, Minn. Rules 9500.1206
Reimbursement for cost of care for patients and residents in state facilities, Minn. Rules 9515.1200
Depreciable agricultural property, Minn. Rules 1650.0511
Detaining, statutes of limitations, Minn. Statutes 2022 541.05
Development corporations, corporate powers, Minn. Statutes 2022 301.75
Disclosure, sureties on bail or recognizance, Minn. Statutes 2022 629.67
Disposition, hazardous buildings, personal property in, Minn. Statutes 2022 463.21, 2022 463.23, 2022 463.24
Encumbrances, discharge, tax judgment sale certificate, effect, Minn. Statutes 2022 270C.7105
Equity value, MFIP, Minn. Statutes 2022 256J.08
Estate tax, see ESTATE TAXES
Exemptions, Minn. Statutes 2022 272.02
Financial institutions, liquidation, compromise or sale, Minn. Statutes 2022 49.24
Fire insurance, replacement costs, coverage, Minn. Statutes 2022 65A.10
Fixtures, see FIXTURES
Foreign corporations, interest in, holding, Minn. Statutes 2022 303.03
Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2022 323A.1104
Forfeiture of property, see FORFEITURES
Forged instruments, filing, registering or recording, Minn. Statutes 2022 609.64
Foster children, Minn. Rules 2960.3080
Fraudulent transfers, when made, Minn. Statutes 2022 513.46
Furnished apartment houses, see under APARTMENT BUILDINGS
Government-owned personal property, sales, Open Meeting Law, exception, Minn. Statutes 2022 13D.05
Great Lakes Commission, Minn. Statutes 2022 1.21
Hazardous buildings, disposition of personal property in, Minn. Statutes 2022 463.21, 2022 463.23, 2022 463.24
Hennepin County, Minn. Statutes 2022 383B.145, 2022 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 2022 297A.68
Inspection, valuation by county assessor, Minn. Statutes 2022 273.061
Insurance companies, acquisition or disposition, proxy statements, Minn. Rules 2715.7850
Insurance, see PROPERTY INSURANCE
Intangible personal property, income or gains (nonbusiness), assignment to state, Minn. Statutes 2022 290.17
Intangible property, unclaimed, Minn. Statutes 2022 345.39
Insurance companies, Minn. Statutes 2022 60A.11, 2022 60L.07
Life insurance companies, Minn. Statutes 2022 61A.31
Certificate to be furnished to officer, Minn. Statutes 2022 550.15
How executed, Minn. Statutes 2022 550.08
Levy, taking property into custody, Minn. Statutes 2022 550.12
Levy on bulky articles, procedure, Minn. Statutes 2022 550.13
Levy on money, Minn. Statutes 2022 550.09
Levy on pledged or mortgaged chattels, Minn. Statutes 2022 550.16
Levy on unharvested crops, Minn. Statutes 2022 550.17
Release of property levied upon, Minn. Statutes 2022 550.11
Exemptions, Minn. Statutes 2022 550.37
Mediation, agricultural property, Minn. Statutes 2022 550.365
Methods of enforcement, Minn. Statutes 2022 550.02
Satisfaction of judgment, Minn. Statutes 2022 550.04
Selection by debtor, Minn. Statutes 2022 550.37
Juvenile detention center residents, Minn. Rules 2960.0250
Conciliation courts, jurisdiction, Minn. Statutes 2022 491A.01
Recovery of property, see REPLEVIN
Life insurance companies, permitted investments, Minn. Statutes 2022 61A.31
Retail sales, when occurring, Minn. Statutes 2022 297A.61
Sourcing of sale, sales and use taxes, Minn. Statutes 2022 297A.668
Tangible personal property, see same under this topic
Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Payment by Revenue Department, Minn. Statutes 2022 297A.91
Tax liens, see same under this topic
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2022 268.058
Life insurance companies, leases, investments, Minn. Statutes 2022 61A.31
Limited liability companies, partnership interest deemed as, Minn. Statutes 2022 322.18
Limited partnerships, Minn. Statutes 2022 321.0701, 2022 322.18
Loans, for less than fair market value, defined as gifts, lobbyist gifts, Minn. Rules 4512.0100
Local governments, transfer to other public corporations, Minn. Statutes 2022 471.85
Lost property, see LOST PROPERTY
Lost property, Minn. Rules 1225.0200
Marital property, see COMMUNITY PROPERTY
Market value, Minn. Statutes 2022 270C.92, 2022 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 2022 256J.21
Net tax capacity, see under PROPERTY TAXES
Nonmarital property, see COMMUNITY PROPERTY
Nonprofit corporations, Minn. Statutes 2022 317A.161, 2022 317A.641
Obtained by racketeering, see FORFEITURES
Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2022 609.821
Omitted property, placement on tax rolls, Minn. Statutes 2022 270C.89, 2022 270C.97
Appeals by, net tax capacity, findings, orders, Minn. Statutes 2022 270C.924
Market value increases, hearings, Minn. Statutes 2022 270C.92
Motor vehicle accidents, damage to property, Minn. Statutes 2022 169.09
Personal property taxes, overpayments, Minn. Statutes 2022 276.19
Tax lists, Minn. Statutes 2022 273.66, 2022 273.68
Valuation of property, increases, Minn. Statutes 2022 274.13
Oaths, taxes, listing, Minn. Statutes 2022 273.65 to 2022 273.68
Property loaned to museums, notice of claim, Minn. Statutes 2022 345.72
Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2022 277.21
Ownership of interest, documents affecting, hearsay rule exception, Court Rules Evid 803
Ownership of interest, generally, Minn. Statutes 2022 290.015
Partnerships, see Personal property under PARTNERSHIPS
Passive trusts, effect, Minn. Statutes 2022 501C.0402
Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2022 507.328
Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2022 523.24
Production, fabrication, printing, or processing, deemed sale and purchase, sales and use taxes, Minn. Statutes 2022 297A.61
Property in transit, sales and use taxes, exemption, Minn. Statutes 2022 297A.68
Property of another, defined, Minn. Statutes 2022 609.556
Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2022 290.191
Public libraries, Minn. Statutes 2022 134.11, 2022 134.14, 2022 609.541
Public service corporations, mortgages or trust deeds, security, Minn. Statutes 2022 301B.04, 2022 301B.05
Recovered property, law enforcement data, classification, Minn. Statutes 2022 13.82
Regional sanitary sewer districts, acquiring, Minn. Statutes 2022 115.61, 2022 115.64
Regional treatment center clients, see Residents under REGIONAL TREATMENT CENTERS
Religious corporations, dissolution, transfer of property, Minn. Statutes 2022 315.37, 2022 315.38
Religious organizations and societies, Minn. Statutes 2022 315.37, 2022 315.38
Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)
Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS
Rents, defined as income, Minn. Statutes 2022 501C.1103
Replevin, see REPLEVIN
Resorts, see Personal property of guests under RESORTS
Safe deposit companies, Minn. Statutes 2022 55.02, 2022 55.07
Sales and use taxes, property used primarily in trade or business, Minn. Rules 8130.5800
Exemptions, Minn. Statutes 2022 297A.62, 2022 297A.67, 2022 297A.68
Imposition of tax, Minn. Statutes 2022 297A.63
Local sales and use taxes, exemptions, Minn. Statutes 2022 297A.99
Contracts, Minn. Statutes 2022 48.24, 2022 548.04
County assessors, record keeping, Minn. Statutes 2022 273.061
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Personal, family, or household goods, Minn. Statutes 2022 336.2-502, 2022 336.2-716
Proceeds, MFIP, income, exclusions, Minn. Statutes 2022 256J.21
Sand and gravel, taxes, Minn. Rules 6125.6800
Savings banks, acquisition and leasing, Minn. Statutes 2022 50.085, 2022 50.1485
Sectional structures, personal property taxes, tax statements, Minn. Statutes 2022 276.04
Secured transactions, default, enforcement of security agreement, Minn. Statutes 2022 336.9-604
Security interest, defined, Minn. Statutes 2022 336.1-201
Situs of property, defined, Minn. Statutes 2022 291.005
Soil and water conservation districts, Minn. Statutes 2022 103C.331, 2022 103C.601
Spousal maintenance, Minn. Statutes 2022 518A.71
State nursing home residents, see Residents under STATE NURSING HOMES
State personal property, see STATE PROPERTY
Statute of frauds, see STATUTE OF FRAUDS
Statutory rule against perpetuities, see PERPETUITIES
Stolen property, see STOLEN PROPERTY
Liens, Minn. Statutes 2022 514.971 to 2022 514.979
Sales and use taxes, see same under this topic
Students, inspections, Minn. Statutes 2022 121A.72
Taking, statutes of limitations, Minn. Statutes 2022 541.05
Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2022 297A.67, 2022 297A.68
Abandoned tangible personal property, Minn. Statutes 2022 345.75
Income and franchise taxes, Minn. Statutes 2022 290.015, 2022 290.191
Exclusions, Minn. Statutes 2022 297A.61
Local sales and use taxes, exemption, Minn. Statutes 2022 297A.99
Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2022 297A.665
Sourcing of sale, Minn. Statutes 2022 297A.668
Exempt property, Minn. Statutes 2022 270C.63, 2022 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 2022 272.01
Unemployment insurance taxes, Minn. Statutes 2022 268.058
Tax-exempt property leased or loaned to for-profit businesses
Generally, Minn. Statutes 2022 272.01
Personal property taxes, taxable property, Minn. Statutes 2022 272.02
Tax-exempt property, valuation, Minn. Statutes 2022 273.11
Taxes, see PROPERTY TAXES
Tenants, eviction actions, Minn. Statutes 2022 504B.365
Title, judgment for divestiture, enforcement, Court Rules Civ 70
Transfer to minors, see TRANSFERS TO MINORS
County assessors, record keeping, Minn. Statutes 2022 273.061
Creation of trust, Minn. Statutes 2022 501C.0401
Deemed sale and purchase, sales and use taxes, Minn. Statutes 2022 297A.61
Sales and use taxes, see same under this topic
Value, deduction from real property sale price, Minn. Statutes 2022 272.115
Trust companies, duties and powers, Minn. Statutes 2022 48A.07, 2022 48A.08
Trustees, delivery of tangible property, Minn. Statutes 2022 501C.0809
Trusts, revocable, amendments disposing of tangibles, Minn. Statutes 2022 501C.0603
Use, sales and use taxes, see Sales and use taxes under this topic
Valuable personal property, safe deposit storage, Minn. Statutes 2022 55.01
Changes, property tax lists, Minn. Statutes 2022 276.01
County assessors, duties, Minn. Statutes 2022 273.061, 2022 273.062
Equalization procedures, Minn. Statutes 2022 274.17
Generally, Minn. Statutes 2022 273.062
Market value, Minn. Statutes 2022 270C.92, 2022 273.11
Property not listed by owner, Minn. Statutes 2022 273.68
Property tax statements, Minn. Statutes 2022 276.04
Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2022 274.13
School districts, Minn. Statutes 2022 273.10
Tax-exempt property converted to taxable uses, Minn. Statutes 2022 272.02
Vulnerable adults, financial exploitation, Minn. Statutes 2022 609.2335
Wives, rights to property, Minn. Statutes 2022 519.02, 2022 519.04