Tangible personal property generally, Minn. Statutes 2007 345.75
Tenants' property, landlords' rights, duties, Minn. Statutes 2007 504B.271
Absolute power of disposition, powers of appointment, Minn. Statutes 2007 502.78
Acquisition before January 1, 1933
Gains or losses, basis for computation, Minn. Statutes 2007 290.01
Agricultural property, judgments, Minn. Statutes 2007 550.365, 2007 550.366
Defined as including personal property, Minn. Statutes 2007 41A.02
Aircraft, see AIRCRAFT
Airports and landing fields, fees, Minn. Statutes 2007 360.021
Annulment, Minn. Statutes 2007 518.03, 2007 518.58
Antenuptial agreements, Minn. Statutes 2007 501A.04, 2007 519.11
Appraisals, data, classification, Minn. Statutes 2007 13.44
Arson, see ARSON
Attachment, Minn. Statutes 2007 570.061, 2007 570.12
Auctions, unlicensed sales, exception, Minn. Statutes 2007 330.06
Banks with trust powers, duties and powers, Minn. Statutes 2007 48A.07, 2007 48A.08
Banks, acquisition and leasing, Minn. Statutes 2007 48.152
Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES
Business corporations, rights, Minn. Statutes 2007 302A.161, 2007 302A.471
Business trusts, corporate powers, Minn. Statutes 2007 318.02
Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS
Chattel interests, estates in real property, Minn. Statutes 2007 500.05
Child support, Minn. Statutes 2007 518A.71
Claims, damage or destruction, remuneration, delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2007 277.20, 2007 277.21
Correction of errors, when allowed, Minn. Statutes 2007 274.01, 2007 274.14, 2007 274.17
County appeal and equalization boards, duties, Minn. Statutes 2007 274.13
Property tax lists, Minn. Statutes 2007 276.01
Tax-exempt property converted to taxable uses, Minn. Statutes 2007 272.02
Firefighting, forest officers' powers, Minn. Statutes 2007 88.11
National security or peacetime emergencies, Minn. Statutes 2007 12.34
Community property, see COMMUNITY PROPERTY
Banks, liability limitations, Minn. Statutes 2007 48.24
Replevin judgments, Minn. Statutes 2007 548.04
Delinquent personal property taxes, Minn. Statutes 2007 277.21
Law enforcement data, classification, Minn. Statutes 2007 13.82
Consideration for, deed taxes, Minn. Statutes 2007 287.20
Contracts for sale, conditional, Minn. Statutes 2007 48.24, 2007 548.04
Cooperative associations, Minn. Statutes 2007 308A.201, 2007 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 2007 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 2007 115B.05
Negligent fires, see FIRES
Statutes of limitations, Minn. Statutes 2007 541.05
Appraisals, classification, Minn. Statutes 2007 13.44
Information exchange, tax assessments, Minn. Statutes 2007 273.061
Law enforcement data, classification, Minn. Statutes 2007 13.82
Decedents' property, disposition, Minn. Statutes 2007 390.225
Defeating security, violations and penalties, Minn. Statutes 2007 609.62
Abandoned and unclaimed property, Minn. Statutes 2007 345.39
Agricultural resource loan guarantee program, Minn. Statutes 2007 41A.02
Agriculture Development Act, Minn. Statutes 2007 41C.02
Arson, Minn. Statutes 2007 609.556
Classification of property, Minn. Statutes 2007 273.13
Commercial Code, Minn. Statutes 2007 336.1-201, 2007 336.9-102
Crops, Minn. Statutes 2007 557.10
Estate taxes, Minn. Statutes 2007 291.005
Farmer-Lender Mediation Act, Minn. Statutes 2007 583.22
Fraudulent Transfer Act, Minn. Statutes 2007 513.41
Improvements, Minn. Statutes 2007 272.03
Incorporation, detachment, annexation, Minn. Statutes 2007 414.011
Lawsuits related to real property, Minn. Statutes 2007 557.10
Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2007 514.971
Metropolitan Revenue Distribution Act, Minn. Statutes 2007 473F.02
Minnesota Condominium Act, Minn. Statutes 2007 515.02
Minnesota family investment program (MFIP), Minn. Statutes 2007 256J.08
Personal property taxes, Minn. Statutes 2007 272.03
Racketeering, Minn. Statutes 2007 609.902
Safe deposit companies, Minn. Statutes 2007 55.01
Uniform Principal and Income Act, Minn. Statutes 2007 501B.61
Uniform Probate Code, Minn. Statutes 2007 524.1-201
Detaining, statutes of limitations, Minn. Statutes 2007 541.05
Proposed patients, early intervention, Minn. Statutes 2007 253B.066
Development corporations, corporate powers, Minn. Statutes 2007 301.75
Sureties on bail or recognizance, Minn. Statutes 2007 629.67
Transfers, MFIP applicants, Minn. Statutes 2007 256J.20
Absolute power of, Minn. Statutes 2007 502.78
Hazardous buildings, personal property in, Minn. Statutes 2007 463.21, 2007 463.23, 2007 463.24
Tax judgment sale certificate, effect, Minn. Statutes 2007 270C.7105
Equity value, MFIP, Minn. Statutes 2007 256J.08, 2007 256J.20
Estate tax, see ESTATE TAXES
Exemptions, Minn. Statutes 2007 272.02
Financial institutions, liquidation, compromise or sale, Minn. Statutes 2007 49.24
Fire insurance, replacement costs, coverage, Minn. Statutes 2007 65A.10
Foreign corporations, interest in, holding, Minn. Statutes 2007 303.03
Foreign limited liability partnerships, ownership, activities not deemed business transactions, Minn. Statutes 2007 323A.1104
Forfeiture of property, see FORFEITURES
Forged instruments, filing, registering or recording, Minn. Statutes 2007 609.64
Fraudulent transfers, when made, Minn. Statutes 2007 513.46
Furnished apartment houses, see under APARTMENT BUILDINGS
General assistance, eligibility
Exclusion from resources, Minn. Statutes 2007 256D.08
Government-owned personal property, sales
Open Meeting Law, exception, Minn. Statutes 2007 13D.05
Great Lakes Commission, Minn. Statutes 2007 1.21
Hazardous buildings, disposition of personal property in, Minn. Statutes 2007 463.21, 2007 463.23, 2007 463.24
Hennepin County, Minn. Statutes 2007 383B.145, 2007 383B.237
Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE
Hotels, see Personal property of guests under HOTELS
Materials stored, used, or consumed in, Minn. Statutes 2007 297A.68
Inspection, valuation by county assessor, Minn. Statutes 2007 273.061
Insurance, see PROPERTY INSURANCE
Intangible personal property, income or gains (nonbusiness)
Assignment to state, Minn. Statutes 2007 290.17
Intangible property, unclaimed, Minn. Statutes 2007 345.39
Institutional funds, Minn. Statutes 2007 309.65
Insurance companies, Minn. Statutes 2007 60A.11, 2007 60L.07
Life insurance companies, Minn. Statutes 2007 61A.31
Certificate to be furnished to officer, Minn. Statutes 2007 550.15
Crops, Minn. Statutes 2007 550.17
How executed, Minn. Statutes 2007 550.08
Levy, taking property into custody, Minn. Statutes 2007 550.12
Levy on bulky articles, procedure, Minn. Statutes 2007 550.13
Levy on money, Minn. Statutes 2007 550.09
Levy on pledged or mortgaged chattels, Minn. Statutes 2007 550.16
Release of property levied upon, Minn. Statutes 2007 550.11
Exemptions, Minn. Statutes 2007 550.37
Mediation, agricultural property, Minn. Statutes 2007 550.365
Methods of enforcement, Minn. Statutes 2007 550.02
Satisfaction of judgment, Minn. Statutes 2007 550.04
Selection by debtor, Minn. Statutes 2007 550.37
Claim and delivery, see REPLEVIN
Conciliation courts, jurisdiction, Minn. Statutes 2007 491A.01
Recovery of property, see REPLEVIN
Life insurance companies, permitted investments, Minn. Statutes 2007 61A.31
Retail sales, when occurring, Minn. Statutes 2007 297A.61
Sourcing of sale, sales and use taxes, Minn. Statutes 2007 297A.668
Tangible personal property, see same under this topic
Leasing businesses, tangible personal property
Lists, personal property taxes, Minn. Statutes 2007 272.69
Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Payment by Revenue Department, Minn. Statutes 2007 297A.91
Tax liens, see same under this topic
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2007 268.058
Life insurance companies, leases, investments, Minn. Statutes 2007 61A.31
Partnership interest deemed as, Minn. Statutes 2007 322.18
Limited partnerships, Minn. Statutes 2007 321.0701, 2007 322.18
Local governments, transfer to other public corporations, Minn. Statutes 2007 471.85
Lost property, see LOST PROPERTY
Marital property, see COMMUNITY PROPERTY
Market value, Minn. Statutes 2007 270C.92, 2007 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 2007 256J.21
Net tax capacity, see under PROPERTY TAXES
Nonmarital property, see COMMUNITY PROPERTY
Nonprofit corporations, Minn. Statutes 2007 317A.161, 2007 317A.641
Obtained by racketeering, see FORFEITURES
Obtaining by fraud, financial transaction card fraud, Minn. Statutes 2007 609.821
Leasing businesses, listing violations, Minn. Statutes 2007 272.69
Placement on tax rolls, Minn. Statutes 2007 270C.89, 2007 270C.97
Appeals by, net tax capacity, findings, orders, Minn. Statutes 2007 270C.924
Market value increases, hearings, Minn. Statutes 2007 270C.92
Motor vehicle accidents, damage to property, Minn. Statutes 2007 169.09
Personal property taxes, overpayments, Minn. Statutes 2007 276.19
Tax lists, Minn. Statutes 2007 273.66, 2007 273.68
Valuation of property, increases, Minn. Statutes 2007 274.13
Oaths, taxes, listing, Minn. Statutes 2007 273.65 to 2007 273.68
Property loaned to museums, notice of claim, Minn. Statutes 2007 345.72
Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2007 277.21
Exceptions, income and franchise taxes, Minn. Statutes 2007 290.015
General assistance recipients, Minn. Statutes 2007 256D.08
Indirect ownership, determination, Minn. Statutes 2007 290.015
Joint ownership, MFIP applicants, Minn. Statutes 2007 256J.20
When acquired, Minn. Statutes 2007 290.015
Partnerships, see Personal property under PARTNERSHIPS
Pipeline companies, mortgages or trust deeds, security, Minn. Statutes 2007 507.328
Power of attorney, general authority, tangible personal property transactions, Minn. Statutes 2007 523.24
Production, fabrication, printing, or processing
Deemed sale and purchase, sales and use taxes, Minn. Statutes 2007 297A.61
Property in transit, sales and use taxes, exemption, Minn. Statutes 2007 297A.68
Property of another, defined, Minn. Statutes 2007 609.556
Property used in trade or business, sale, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2007 290.191
Public libraries, Minn. Statutes 2007 134.11, 2007 134.14, 2007 609.541
Mortgages or trust deeds, security, Minn. Statutes 2007 301B.04, 2007 301B.05
Purchase, reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30
Recovered property, law enforcement data, classification, Minn. Statutes 2007 13.82
Regional sanitary sewer districts, acquiring, Minn. Statutes 2007 115.61, 2007 115.64
Dissolution, transfer of property, Minn. Statutes 2007 315.37, 2007 315.38
Religious organizations and societies, Minn. Statutes 2007 315.37, 2007 315.38
Rent, income from defined as income, Minn. Statutes 2007 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 2007 55.02, 2007 55.07
Exemptions, Minn. Statutes 2007 297A.62, 2007 297A.67, 2007 297A.68
Imposition of tax, Minn. Statutes 2007 297A.63
Local sales and use taxes, exemptions, Minn. Statutes 2007 297A.99
Contracts, Minn. Statutes 2007 48.24, 2007 548.04
County assessors, record keeping, Minn. Statutes 2007 273.061
Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS
Personal, family, or household goods, Minn. Statutes 2007 336.2-502, 2007 336.2-716
Proceeds, MFIP, income, exclusions, Minn. Statutes 2007 256J.21
Reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30
Savings banks, acquisition and leasing, Minn. Statutes 2007 50.085, 2007 50.1485
Sectional structures, personal property taxes, tax statements, Minn. Statutes 2007 276.04
Default, enforcement of security agreement, Minn. Statutes 2007 336.9-604
Security interest, defined, Minn. Statutes 2007 336.1-201
Situs of property, defined, Minn. Statutes 2007 291.005
Soil and water conservation districts, Minn. Statutes 2007 103C.331, 2007 103C.601
Spousal maintenance, Minn. Statutes 2007 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
Liens, Minn. Statutes 2007 514.971 to 2007 514.979
Sales and use taxes, see same under this topic
Students, inspections, Minn. Statutes 2007 121A.72
Taking, statutes of limitations, Minn. Statutes 2007 541.05
Tangible personal property used in trade or business
Sales and use taxes, Minn. Statutes 2007 297A.67, 2007 297A.68
Abandoned tangible personal property, Minn. Statutes 2007 345.75
Income and franchise taxes, Minn. Statutes 2007 290.015, 2007 290.191
Leasing businesses, lists, personal property taxes, Minn. Statutes 2007 272.69
Credits, Multistate Tax Compact, Minn. Statutes 2007 290.171
Exclusions, Minn. Statutes 2007 297A.61
Local sales and use taxes, exemption, Minn. Statutes 2007 297A.99
Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2007 297A.665
Sourcing of sale, Minn. Statutes 2007 297A.668
Exempt property, Minn. Statutes 2007 270C.63, 2007 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 2007 272.01
Unemployment insurance taxes, Minn. Statutes 2007 268.058
Tax-exempt property leased or loaned to for-profit businesses
Imposition of tax, Minn. Statutes 2007 272.01
Lessees or users, tax liability, Minn. Statutes 2007 272.01
Personal property taxes, taxable property, Minn. Statutes 2007 272.02
Tax liens, exception, Minn. Statutes 2007 272.01
Tax-exempt property, valuation, Minn. Statutes 2007 273.11
Taxes, see PROPERTY TAXES
Transfer to minors, see TRANSFERS TO MINORS
County assessors, record keeping, Minn. Statutes 2007 273.061
Deemed sale and purchase, sales and use taxes, Minn. Statutes 2007 297A.61
Disclosure, MFIP applicants, Minn. Statutes 2007 256J.20
Reports about, MFIP applicants or participants, Minn. Statutes 2007 256J.30
Resulting trusts, Minn. Statutes 2007 501B.07
Sales and use taxes, see same under this topic
Value, deduction from real property sale price, Minn. Statutes 2007 272.115
Trust companies, duties and powers, Minn. Statutes 2007 48A.07, 2007 48A.08
Use, sales and use taxes, see Sales and use taxes under this topic
Valuable personal property, safe deposit storage, Minn. Statutes 2007 55.01
Changes, property tax lists, Minn. Statutes 2007 276.01
City assessors, duties, Minn. Statutes 2007 273.062
County assessors, duties, Minn. Statutes 2007 273.061, 2007 273.062
Equalization procedures, Minn. Statutes 2007 274.17
Lists, Minn. Statutes 2007 273.062
Market value, Minn. Statutes 2007 270C.92, 2007 273.11
Property not listed by owner, Minn. Statutes 2007 273.68
Property tax statements, Minn. Statutes 2007 276.04
Records, Minn. Statutes 2007 273.062
Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2007 274.13
School districts, Minn. Statutes 2007 273.10
Tax-exempt property converted to taxable uses, Minn. Statutes 2007 272.02
Wives, rights to property, Minn. Statutes 2007 519.02, 2007 519.04