PROPERTY TAXES

2013 taxes, levy limits, Minn. Laws 2013 c 143 art 4 s 48, 2013 c 144 s 18

Abatement, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 25-27

Agricultural property

Agricultural homesteads, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 26

Definitions, Minn. Laws 2013 c 143 art 17 s 9

Anoka County, libraries, funding, market value definitions, Minn. Laws 2013 c 143 art 14 s 59

Carlton County, Sawyer, cemetery levy, Minn. Laws 2013 c 143 art 4 s 34

Cities

County historical societies, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 16

Economic development authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 80

First class cities, hospitals, property taxes for, market value definitions, Minn. Laws 2013 c 143 art 14 s 69

Iron Range cities, permanent improvement and replacement funds, market value definitions, Minn. Laws 2013 c 143 art 14 s 85, 86

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Publicity expenditures, market value definitions, Minn. Laws 2013 c 143 art 14 s 82

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 3

Class 2 property, definitions, Minn. Laws 2013 c 143 art 17 s 9

Class 3a property, delinquent property taxes, special assessment waivers, Minn. Laws 2013 c 143 art 4 s 22, 23

Class 4d property

First tier, Minn. Laws 2013 c 143 art 4 s 18

Tier structure, report about, Minn. Laws 2013 c 143 art 4 s 45

Commercial seasonal residential recreational property, due date, extension, Minn. Laws 2013 c 143 art 4 s 44

Cook-Orr ambulance service district, Minn. Laws 2013 c 143 art 4 s 33

Counties

Community corrections facilities, market value definitions, Minn. Laws 2013 c 143 art 14 s 63

Economic development, market value definitions, Minn. Laws 2013 c 143 art 14 s 81

Emergency medical services districts, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 3

Credit applications, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 27

Credits

Disparity reduction credit, Minn. Laws 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31

Homestead credit, refund, Minn. Laws 2013 c 143 art 1 s 2, 5

Data

County technical assistance grants, Minn. Laws 2013 c 142 art 1 s 14

Homesteads, Minn. Laws 2013 c 82 s 20-24

Property tax classifications, applications for, Minn. Laws 2013 c 82 s 6

Delinquent taxes

Redemption periods, notices about, Minn. Laws 2013 c 143 art 17 s 13

Targeted community revitalization program, market value definitions, Minn. Laws 2013 c 143 art 14 s 83

Disparity reduction aid, Minn. Laws 2013 c 143 art 14 s 30

Disparity reduction credit, Minn. Laws 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31

Due dates

Armed forces members, active service exemption, Minn. Laws 2013 c 143 art 4 s 19-21

Extension, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 25

Duluth Seaway Port Authority, market value definitions, Minn. Laws 2013 c 143 art 14 s 77-79

Duluth Transit Authority, market value definitions, Minn. Laws 2013 c 143 art 14 s 73

Economic development authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 80

Emergency medical services districts, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Excess levies, market value definitions, Minn. Laws 2013 c 143 art 14 s 34

Exemptions

Electric generation facility, Minn. Laws 2013 c 143 art 4 s 14

Indian tribes, certain property held by, Minn. Laws 2013 c 143 art 4 s 13

Local government property, Minn. Laws 2013 c 143 art 17 s 10

Mining, property used in business of, Minn. Laws 2013 c 143 art 17 s 6

Property held for public purpose, Minn. Laws 2013 c 143 art 4 s 12

Federal land leased to private entities, Minn. Laws 2013 c 143 art 17 s 5

First class cities, museums, galleries, and art schools, market value, Minn. Laws 2013 c 143 art 14 s 71

Fourth class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

Hennepin County

Building and maintenance fund, market value definitions, Minn. Laws 2013 c 143 art 14 s 55

Library levy, market value definitions, Minn. Laws 2013 c 143 art 14 s 56

Tax abatements, reimbursement for, Minn. Laws 2013 c 143 art 4 s 40

Three Rivers Park District, market value definitions, Minn. Laws 2013 c 143 art 14 s 57

Homestead credit, refund, Minn. Laws 2013 c 143 art 1 s 2, 5

Homestead market value exclusion, Minn. Laws 2013 c 143 art 9 s 7, 2013 c 143 art 14 s 28

Homesteads, data, Minn. Laws 2013 c 82 s 20-24

Housing and redevelopment authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 75

Iron Range fiscal disparities program

Allocation rate, Minn. Laws 2013 c 143 art 11 s 6

Study, Minn. Laws 2013 c 143 art 11 s 9

2013 distribution, Minn. Laws 2013 c 143 art 11 s 10

Iron Range, tax relief area revenue distribution, adjusted market value, Minn. Laws 2013 c 143 art 14 s 36-40

Job opportunity building zones, penalties, interest on, Minn. Laws 2013 c 143 art 18 s 25

Lake Minnetonka Conservation District, market value, definition, Minn. Laws 2013 c 143 art 14 s 9

Levies, generally

Certification requirements, Minn. Laws 2013 c 143 art 4 s 47

Sales and use taxes paid, reports, Minn. Laws 2013 c 143 art 4 s 47

2013 levies, levy limits, Minn. Laws 2013 c 143 art 4 s 48

Levy limits

Adjusted levy limit base, calculation, market value definitions, Minn. Laws 2013 c 143 art 14 s 35

Levy limits based on mill rates, market value definitions, Minn. Laws 2013 c 143 art 14 s 32

Market value definitions, Minn. Laws 2013 c 143 art 14 s 34

Market value, definition, Minn. Laws 2013 c 143 art 14 s 22-26

Marshall County, flood relief, extension, Minn. Laws 2013 c 143 art 4 s 38

Metropolitan Airports Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 90-92

Metropolitan Mosquito Control Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 93

Metropolitan surface water management programs, market value, definition, Minn. Laws 2013 c 143 art 14 s 8

Minneapolis, basketball arena, exemption, Minn. Laws 2013 c 143 art 4 s 42

Natural disasters or emergencies, property tax relief, flood disaster areas, 2012, Minn. Laws 2012 1Sp c 1 art 1 s 27

Net tax capacity, Minn. Laws 2013 c 143 art 14 s 29

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2013 c 143 art 4 s 35

Penalties (monetary)

Flood disaster areas, 2012, waiver of penalties, Minn. Laws 2012 1Sp c 1 art 1 s 25

Interest on, Minn. Laws 2013 c 143 art 18 s 5

Person, definition, Minn. Laws 2013 c 143 art 17 s 7

Personal property taxes

Leased personal property, repeal, Minn. Laws 2013 c 143 art 17 s 18

Market value, definition, Minn. Laws 2013 c 143 art 14 s 22

Port authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 77-79

Property tax statements, mailing information, recording, Minn. Laws 2013 c 10 s 1

Railroad companies, administrative appeals, Minn. Laws 2013 c 143 art 17 s 11

Refunds

Computation of income for, Minn. Laws 2013 c 143 art 1 s 1

Federal update, Minn. Laws 2013 c 3 s 5

Homestead credit refund, Minn. Laws 2013 c 143 art 1 s 2, 5

Income calculation for, Minn. Laws 2013 c 143 art 1 s 1

Renters credit, Minn. Laws 2013 c 143 art 1 s 3, 4

Reports about, Minn. Laws 2013 c 143 art 1 s 5

Retirement base amount, Minn. Laws 2013 c 143 art 1 s 1

Regional railroad authorities, market value definitions, Minn. Laws 2013 c 143 art 14 s 62

Reports about, tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2

Rural preserve property tax program, sales or transfers of property, Minn. Laws 2013 c 143 art 17 s 8

Saint Cloud Metropolitan Transit Commission, market value definitions, Minn. Laws 2013 c 143 art 14 s 72

Saint Paul, baseball park, exemption, Minn. Laws 2013 c 143 art 4 s 41

Sanitary districts, Minn. Laws 2013 c 114 art 5 s 26

School districts

Adjusted net tax capacity, reduction, Minn. Laws 2013 c 143 art 14 s 15

Levies and equalizing factors, adjustments, Minn. Laws 2013 c 116 art 1 s 57

Net tax capacity adjustment, recodification, Minn. Laws 2013 c 143 art 14 s 110

Split residential property parcels, Minn. Laws 2013 c 143 art 17 s 1

Taconite and iron sulfides taxes, levy reductions, Minn. Laws 2013 c 143 art 11 s 1

Second class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

Third class cities, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 71

Towns

Certificates of indebtedness, market value definitions, Minn. Laws 2013 c 143 art 14 s 45

County historical societies, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 16

Emergency medical services districts, levies for, market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Emergency medical services districts market value, definition, Minn. Laws 2013 c 143 art 14 s 17

Local firefighter relief associations, market value definitions, Minn. Laws 2013 c 143 art 14 s 46

Recording errors by county auditor, corrections, market value definitions, Minn. Laws 2013 c 143 art 14 s 33

Watershed management plans, Minn. Laws 2013 c 143 art 4 s 2, 3

Utilities, administrative appeals, Minn. Laws 2013 c 143 art 17 s 11

Watershed districts, market value, definition, Minn. Laws 2013 c 143 art 14 s 7, 10, 11, 13