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Minnesota Statutes, Title Minnesota Statutes

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Minnesota/Statutes

← All Minnesota coverage

Title Minnesota Statutes, Minnesota Statutes

1,133 chapters · 28,363 sections in this title.

All chapters in Title Minnesota Statutes28,363 Ch 336, UNIFORM COMMERCIAL CODE642 Ch 524, UNIFORM PROBATE CODE394 Ch 609, CRIMINAL CODE377 Ch 144, DEPARTMENT OF HEALTH361 Ch 469, ECONOMIC DEVELOPMENT257 Ch 473, METROPOLITAN GOVERNMENT247 Ch 148, PUBLIC HEALTH OCCUPATIONS206 Ch 169, TRAFFIC REGULATIONS200 Ch 256B, MEDICAL ASSISTANCE FOR NEEDY PERSONS196 Ch 60A, GENERAL INSURANCE POWERS195 Ch 13, GOVERNMENT DATA PRACTICES177 Ch 115A, WASTE MANAGEMENT171 Ch 325F, CONSUMER PROTECTION; PRODUCTS AND SALES168 Ch 383B, HENNEPIN COUNTY168

36 sections·Filtered byTitle Minnesota Statutes✕Ch 270✕

Minn. Stat. § 270.071 DEFINITIONS.
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270.071 DEFINITIONS. § Subdivision 1.Applicability. The following words and phrases, when used in sections 270.071 to 270.079, unless the context clearly indicates otherwise, shall have the meanings ascribed to them in this section. § Subd. 2.Air commerce. "Air commerce" means th…
Minn. Stat. § 270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY.
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270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY. § Subdivision 1.Tax on real estate. All real property of an airline company and all personal property thereof except flight property shall be taxed as otherwise provided by law. § Subd. 2.Assessment of flight property. Flight pr…
Minn. Stat. § 270.0725 PENALTIES.
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270.0725 PENALTIES. § Subdivision 1.Penalty for late filing. If an airline company does not file its annual report by the date designated in section 270.072, subdivision 3, a penalty of five percent of the tax being assessed is imposed on that company. On August 1, and on the fir…
Minn. Stat. § 270.0735 EXAMINATION; INVESTIGATIONS; SUBPOENAS.
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270.0735 EXAMINATION; INVESTIGATIONS; SUBPOENAS. In addition to the powers granted to the commissioner in this chapter, and in order to determine net tax capacities and issue notices of net tax capacity and tax under sections 270.071 to 270.079, the commissioner has the powers co…

Minn. Stat. § 270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX.

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270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX. § Subdivision 1.Valuation. The commissioner shall determine the market valuation of all flight property operated or used by every airline company in air commerce in this state. The valuation apportioned…

Minn. Stat. § 270.075 TAX LEVY.

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270.075 TAX LEVY. § Subdivision 1.Rate of tax. The commissioner shall determine the rate of tax to be levied and collected against the net tax capacity as determined pursuant to section 270.074, subdivision 3, to generate revenues sufficient to fund the air flight property tax po…

Minn. Stat. § 270.076 APPEAL.

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270.076 APPEAL. § Subdivision 1.Appeal. The notices of net tax capacity and of tax required under section 270.075, subdivision 2, are orders of the commissioner. These orders must be issued in conformance with section 270C.33, subdivisions 1 and 2, but are not subject to administ…

Minn. Stat. § 270.077 TAXES CREDITED TO STATE AIRPORTS FUND.

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270.077 TAXES CREDITED TO STATE AIRPORTS FUND. All taxes levied under sections 270.071 to 270.079 must be collected by the commissioner and credited to the state airports fund created in section 360.017. History: 1945 c 418 s 9; 1976 c 166 s 7; 1998 c 403 s 24; 2013 c 143 art 17 …

Minn. Stat. § 270.078 NOT TO CONFLICT WITH FEDERAL LAW.

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270.078 NOT TO CONFLICT WITH FEDERAL LAW. § Subdivision 1.Conformance to federal law. If any provision of sections 270.071 to 270.079 is contrary to any provision of any law of the United States of America, hereinafter enacted, providing for or relating to the ad valorem taxation…

Minn. Stat. § 270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES.

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270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES. The commissioner may enter into an agreement with the commissioner or other tax officials of another state for the interpretation and administration of the acts of their several states providing for the taxation of flight property…

Minn. Stat. § 270.11 POWERS; MEETINGS.

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270.11 POWERS; MEETINGS. § Subdivision 1.Commissioner of revenue to act as State Board of Equalization. The commissioner of revenue shall have and exercise all the rights, powers and authority by law vested in the State Board of Equalization with full power and authority to revie…

Minn. Stat. § 270.12 STATE BOARD OF EQUALIZATION; DUTIES.

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270.12 STATE BOARD OF EQUALIZATION; DUTIES. § Subdivision 1.Commissioner of revenue constitutes board. The commissioner of revenue shall constitute the State Board of Equalization. The board may adjourn from day to day and employ necessary clerical assistance. § Subd. 2.Meeting d…

Minn. Stat. § 270.41 BOARD OF ASSESSORS.

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270.41 BOARD OF ASSESSORS. § Subdivision 1.Creation; purpose; powers. A Board of Assessors is created. The board shall review, supervise, coordinate, and approve courses in assessment practices, and establish criteria for determining assessor's qualifications. The board shall als…

Minn. Stat. § 270.42 MEMBERSHIP.

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270.42 MEMBERSHIP. Membership terms, compensation of members, removal of members, the filling of membership vacancies, and fiscal year and reporting requirements shall be as provided in sections 214.07 to 214.09. The provision of staff, administrative services and office space; t…

Minn. Stat. § 270.44 LICENSING AND GRADING REPORT FEES.

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270.44 LICENSING AND GRADING REPORT FEES. The board shall charge the following fees: (1) $150 for a senior accredited Minnesota assessor license; (2) $125 for an accredited Minnesota assessor license; (3) $95 for a certified Minnesota assessor specialist license; (4) $85 for a ce…

Minn. Stat. § 270.45 DISPOSITION OF FEES AND FINES.

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270.45 DISPOSITION OF FEES AND FINES. All fees and fines so established and collected under section 270.44 must be deposited in a dedicated account within the special revenue fund. Fees collected under this section are appropriated to the Department of Revenue to carry out the pr…

Minn. Stat. § 270.455 REFUNDS OF FEES.

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270.455 REFUNDS OF FEES. When the board determines that a fee or any part of a fee was erroneously paid to the board, the board may refund or credit the amount of fees that was paid in error. These refunds or credits shall be paid out of the dedicated account within the special r…

Minn. Stat. § 270.46 TRAINING COURSES; REGULATION.

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270.46 TRAINING COURSES; REGULATION. The board shall review and approve training courses on assessment practices, techniques of assessment, and ethics offered by schools, colleges, universities, units of government, and other entities. History: Ex1971 c 31 art 25 s 6; 1973 c 641 …

Minn. Stat. § 270.47 RULES.

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270.47 RULES. The board shall adopt rules necessary to accomplish the purpose of sections 270.41 to 270.50, and shall establish criteria required of assessing officials in the state. Separate criteria may be established depending upon the responsibilities of the assessor. An acti…

Minn. Stat. § 270.48 LICENSURE OF QUALIFIED PERSONS.

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270.48 LICENSURE OF QUALIFIED PERSONS. The board may license persons as possessing the necessary qualifications of an assessing official. Different levels of licensure may be established as to classes of property which assessors may be certified to assess at the discretion of the…

Minn. Stat. § 270.50 EMPLOYMENT OF LICENSED ASSESSORS.

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270.50 EMPLOYMENT OF LICENSED ASSESSORS. No assessor shall be employed who has not been licensed as qualified by the board, provided the time to comply may be extended after application to the board upon a showing that licensed assessors are not available for employment. The boar…

Minn. Stat. § 270.80 DEFINITIONS.

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270.80 DEFINITIONS. § Subdivision 1.Applicability. The following words and phrases when used in sections 270.80 to 270.87, unless the context clearly indicates otherwise, have the meanings ascribed to them in this section. § Subd. 2.Railroad company. "Railroad company" means: (1)…

Minn. Stat. § 270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY.

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270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY. § Subdivision 1.Valuation of operating property. The operating property of every railroad company doing business in Minnesota shall be valued by the commissioner in the manner prescribed by sections 270.80 to 270.87. § …

Minn. Stat. § 270.82 REPORTS OF RAILROAD COMPANIES.

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270.82 REPORTS OF RAILROAD COMPANIES. § Subdivision 1.Annual report required. Every railroad company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath setting forth the information prescribed by the commissioner to ena…

Minn. Stat. § 270.83 EXAMINATIONS AND INVESTIGATIONS.

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270.83 EXAMINATIONS AND INVESTIGATIONS. § Subdivision 1.Powers of commissioner. The commissioner shall have the power to examine or cause to be examined any books, papers, records, or memoranda relevant to the determination of the valuation of operating property as herein provide…

Minn. Stat. § 270.84 ANNUAL VALUATION OF OPERATING PROPERTY.

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270.84 ANNUAL VALUATION OF OPERATING PROPERTY. § Subdivision 1.Annual valuation; rules. The commissioner shall annually between March 31 and May 31 make a determination of the fair market value of the operating property of every railroad company doing business in this state as of…

Minn. Stat. § 270.86 APPORTIONMENT AND EQUALIZATION OF VALUATION.

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270.86 APPORTIONMENT AND EQUALIZATION OF VALUATION. § Subdivision 1.Apportionment of value. Upon determining the fair market value of the operating property of each railroad company, the commissioner shall apportion such value to the respective counties and to the taxing district…

Minn. Stat. § 270.87 CERTIFICATION TO COUNTY ASSESSORS.

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270.87 CERTIFICATION TO COUNTY ASSESSORS. After making an annual determination of the equalized fair market value of the operating property of each company in each of the respective counties, and in the taxing districts therein, the commissioner shall certify the equalized fair m…

Minn. Stat. § 270.91 CONTAMINATION TAX.

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270.91 CONTAMINATION TAX. § Subdivision 1.Imposition. A tax is annually imposed on the contamination value of taxable real property in this state. § Subd. 2.Initial tax rates. Unless the rates under subdivision 3 or 4 apply, the tax imposed under this section equals 100 percent o…

Minn. Stat. § 270.92 DEFINITIONS.

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270.92 DEFINITIONS. § Subdivision 1.Scope of application. For purposes of sections 270.91 to 270.98, the following terms have the meanings given. § Subd. 2.Assessment year. "Assessment year" means the assessment year for purposes of general ad valorem property taxes. § Subd. 3.Co…

Minn. Stat. § 270.93 TAX BASE; CONTAMINATION VALUE.

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270.93 TAX BASE; CONTAMINATION VALUE. The contamination value of a parcel of property is the amount of the market value reduction, if any, that is granted for general ad valorem property tax purposes for the assessment year because of the presence of contaminants. The contaminati…

Minn. Stat. § 270.94 EXEMPTIONS.

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270.94 EXEMPTIONS. (a) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value of a parcel of property attributable to contaminants that were addressed by a response action plan for the property, if the commissioner of the Pollution Control Agency, …

Minn. Stat. § 270.95 PAYMENT; ADMINISTRATION.

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270.95 PAYMENT; ADMINISTRATION. The tax imposed under sections 270.91 to 270.98 is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valor…

Minn. Stat. § 270.96 DUTIES.

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270.96 DUTIES. § Subdivision 1.Assessors. Each assessor shall notify the county auditor of the contamination value under section 270.91 by the separate tax rate categories under subdivisions 2, 3, and 4 for each parcel of property within the assessor's jurisdiction. The assessor …

Minn. Stat. § 270.97 DEPOSIT OF REVENUES.

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270.97 DEPOSIT OF REVENUES. The commissioner shall deposit all revenues derived from the tax, interest, and penalties received from the county in the contaminated site cleanup and development account in the special revenue fund, and money in the account is annually appropriated t…

Minn. Stat. § 270.98 LOCAL ADMINISTRATIVE COSTS.

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270.98 LOCAL ADMINISTRATIVE COSTS. The county may retain five percent of the total revenues derived from the tax imposed under section 270.91, subdivision 4, including interest and penalties, as compensation for administering the tax. The county board may reimburse municipalities…