PROPERTY TAXES

Abatements, businesses with disrupted access, Minn. Laws 2009 c 88 art 2 s 35

Agricultural homestead property

Class 2c property, Minn. Laws 2009 c 88 art 10 s 6

Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6

Definition, Minn. Laws 2009 c 12 art 2 s 6

Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5

First tier valuation limit, Minn. Laws 2009 c 88 art 2 s 13

Reports about, Minn. Laws 2009 c 12 art 2 s 7

Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

Agricultural property

Green acres program, deferments, see Green Acres program under this topic

Homesteads, see Agricultural homestead property under this topic

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Apprenticeship training facility, parking area, exemption, Minn. Laws 2009 c 88 art 2 s 6

Assessments

Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14

Transmission lines, Minn. Laws 2009 c 88 art 10 s 10, 14

Assessors, bulletin for, on charitable organization property tax exemptions, Minn. Laws 2009 c 88 art 2 s 53

Boarding care homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Bovine tuberculosis credit, Minn. Laws 2009 c 88 art 2 s 16

Central Iron Range Sanitary Sewer District, Minn. Laws 2009 c 122 s 12

Central Lakes Region Sanitary District, Minn. Laws 2009 c 44 s

Charitable organizations, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 4, 53

Claims for relief, proof of taxes paid, Minn. Laws 2009 c 88 art 7 s 9, 10

Class 2 property, see Agricultural homestead property under this topic

Class 2c property, Minn. Laws 2009 c 88 art 10 s 6

Class 2e property, Minn. Laws 2009 c 88 art 10 s 1, 6

Class 3c property, marinas, Minn. Laws 2009 c 88 art 2 s 18

Class 4c property, Minn. Laws 2009 c 88 art 10 s 7

Classification, unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Cooperatives, Minn. Laws 2009 c 88 art 10 s 3

Counties, regional library systems, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

Deferments, green acres program, see Green Acres program under this topic

Delinquent tax list, corrections, Minn. Laws 2009 c 88 art 2 s 24

Duluth Seaway Port Authority, Minn. Laws 2009 c 88 art 2 s 34

Elderly living facilities, Minn. Laws 2009 c 88 art 2 s 11

Electric generation facilities, personal property, exemption, Minn. Laws 2009 c 88 art 2 s 5, 9, 10, 52

Equalization and review boards, see APPEAL AND EQUALIZATION BOARDS

Exemptions

Electric generating facility personal property, eligibility process, study, Minn. Laws 2009 c 88 art 2 s 52

"This Old House" exemption, report eliminated, Minn. Laws 2009 c 88 art 2 s 54

Green Acres program

Agricultural chemical or water violations, tax penalty, Minn. Laws 2009 c 88 art 2 s 15

Eligibility, Minn. Laws 2009 c 12 art 2 s 1-4

Reports about, Minn. Laws 2009 c 12 art 2 s 7

Valuation, Minn. Laws 2009 c 88 art 2 s 14

Homestead property

Agricultural homestead property, see same under this topic

Family farm corporations, Minn. Laws 2009 c 88 art 10 s 5

Manufactured homes, Minn. Laws 2009 c 88 art 7 s 9, 10

Horse breeding or boarding facilities, study, Minn. Laws 2009 c 88 art 2 s 47

Income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3

Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)

Levies, recertification due to unallotment, Minn. Laws 2009 c 88 art 2 s 19

Manufactured home park cooperatives, Minn. Laws 2009 c 88 art 10 s 4

Manufactured homes, as homesteads, Minn. Laws 2009 c 88 art 7 s 9, 10

Marinas, Minn. Laws 2009 c 88 art 2 s 18

Metropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 41

Nonmetropolitan counties, vacant land, Minn. Laws 2009 c 88 art 2 s 42

Nursing homes, conditions for exemption, Minn. Laws 2009 c 88 art 2 s 7

Payments, installment payments, Minn. Laws 2009 c 88 art 2 s 23

Pipeline company personal property, Minn. Laws 2009 c 88 art 10 s 9, 14

Property tax statements, contents, Minn. Laws 2009 c 88 art 2 s 22

Railroad wye connections, Minn. Laws 2009 c 88 art 2 s 8

Refunds

Claims against the state, Minn. Laws 2009 c 126 s 3

Federal update, Minn. Laws 2009 c 12 art 1 s 10, 2009 c 88 art 1 s 12

Tuition expenses, as income, Minn. Laws 2009 c 12 art 1 s 9

Regional library systems, county support, maintenance of effort, suspension repealed, Minn. Laws 2009 c 3 s 2

Rural preserve property tax program, Minn. Laws 2009 c 12 art 2 s 5, 2009 c 88 art 2 s 43

School districts

Referendum market value equalizing factors, Minn. Laws 2009 c 96 art 1 s 23

Retiree health benefits, levies for, Minn. Laws 2009 c 88 art 2 s 2, 2009 c 96 art 1 s 6

Senior citizen property tax deferral program, age requirements, Minn. Laws 2009 c 88 art 2 s 26

Special levies, purposes, Minn. Laws 2009 c 88 art 2 s 20

Special service districts, notices, mailing to property owners, Minn. Laws 2009 c 88 art 6 s 8

Special taxing districts, see SPECIAL TAXING DISTRICTS

Transmission lines, Minn. Laws 2009 c 88 art 10 s 1, 10, 14

Truth in taxation procedures

Hearings, requirement eliminated, Minn. Laws 2009 c 88 art 3 s 1, 4-10

Public meetings

Announcement of time and place, Minn. Laws 2009 c 88 art 3 s 2

Hours of meeting, Minn. Laws 2009 c 88 art 3 s 3

Information about, in mailings, Minn. Laws 2009 c 88 art 3 s 3

Regional railroad authorities, specific counties, Minn. Laws 2009 c 88 art 3 s 3

Revisor's bill corrections, Minn. Laws 2009 c 86 art 1 s 52

School district budgets, Minn. Laws 2009 c 88 art 3 s 1, 2009 c 96 art 5 s 1

Unimproved land generally, Minn. Laws 2009 c 88 art 10 s 8

Utility property, Minn. Laws 2009 c 88 art 10 s 2, 9, 10, 14

Vacant land

Generally, Minn. Laws 2009 c 88 art 10 s 8

Metropolitan counties, Minn. Laws 2009 c 88 art 2 s 41

Nonmetropolitan counties, Minn. Laws 2009 c 88 art 2 s 42