Advisors Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

PRIA for Advisors
About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Minnesota Statutes, Title Minnesota Statutes

™

Your Policy Risk Impact Agent

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

102 sections·Filtered byTitle Minnesota Statutes✕Ch 273✕

Minn. Stat. § 273.1315 CERTIFICATION OF CLASS 1B PROPERTY.
3.6K chars
273.1315 CERTIFICATION OF CLASS 1B PROPERTY. § Subdivision 1.Class 1b homestead declaration before 2009. Any property owner seeking classification and assessment of the owner's homestead as class 1b property pursuant to section 273.13, subdivision 22, paragraph (b), on or before …
Minn. Stat. § 273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL.
1.4K chars
273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL. (a) If the city determines that a residential rental property classified as class 4bb under section 273.13, subdivision 25, is not in compliance with the city's applicable rental licensing requirements and h…
Minn. Stat. § 273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
2.4K chars
273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES. § Subdivision 1.Authority. A city may establish, by ordinance, a program to encourage redevelopment, provide for better utilization of commercial-industrial property, and eliminate blighting influences by revoking the eligibility …
Minn. Stat. § 273.1325 ADJUSTMENT OF NET TAX CAPACITY.
6.2K chars

Showing 51–100 of 102

Page 2 of 3

← Previous Next →

273.1325 ADJUSTMENT OF NET TAX CAPACITY. § Subdivision 1.Computation. The Department of Revenue must annually conduct an assessment/sales ratio study of the taxable property in each county, city, town, and school district in accordance with the procedures in subdivisions 2 and 3.…

Minn. Stat. § 273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS.

1.7K chars

273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS. (a) For purposes of this section and sections 273.135 and 273.1391, "municipality" means any city, however organized, or town, which meets the following qualifications: (1) it is a municipality in which the assess…

Minn. Stat. § 273.1341 TACONITE ASSISTANCE AREA.

1.0K chars

273.1341 TACONITE ASSISTANCE AREA. A "taconite assistance area" means the geographic area that falls within the boundaries of a school district that contains: (1) a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of th…

Minn. Stat. § 273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS.

0.5K chars

273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS. For purposes of definitions of "taconite tax relief area" and "taconite assistance area" in sections 273.134, 273.1341, and related laws, the elimination of the property tax exemption for certain electric generatin…

Minn. Stat. § 273.135 HOMESTEAD PROPERTY TAX RELIEF.

2.8K chars

273.135 HOMESTEAD PROPERTY TAX RELIEF. § Subdivision 1.Reduction in tax; tax relief area. The property tax to be paid in respect to property taxable within a tax relief area as defined in section 273.134, paragraph (b), on homestead property, as otherwise determined by law and re…

Minn. Stat. § 273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE.

1.7K chars

273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE. § Subdivision 1.Payment from county. Payment from the county shall be made as provided herein for the purpose of replacing revenue lost as a result of the reduction of property taxes provided in section 273.135…

Minn. Stat. § 273.1384 AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT.

3.6K chars

273.1384 AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT. § Subdivision 1. MS 2010 [Repealed, 1Sp2011 c 7 art 6 s 27] § Subd. 2.Agricultural homestead market value credit. Property classified as agricultural homestead under section 273.13, subdivision 23, paragraph (a), is eligible fo…

Minn. Stat. § 273.1385 AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE.

3.3K chars

273.1385 AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE. § Subdivision 1.Aid to offset rate increase. Beginning with the December 26, 1997, payment, and according to the schedule for payment of local aid under section 477A.015 thereafter, the …

Minn. Stat. § 273.1387 SCHOOL BUILDING BOND AGRICULTURAL CREDIT.

1.8K chars

273.1387 SCHOOL BUILDING BOND AGRICULTURAL CREDIT. § Subdivision 1.Eligibility. All class 2a, 2b, and 2c property under section 273.13, subdivision 23, other than property consisting of the house, garage, and immediately surrounding one acre of land of an agricultural homestead, …

Minn. Stat. § 273.1391 SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF.

4.6K chars

273.1391 SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF. § Subdivision 1.Homestead property tax reduction; tax relief area. The property tax to be paid in respect to property taxable within a tax relief area described in subdivision 2 on homestead property, as otherwise determined b…

Minn. Stat. § 273.1392 PAYMENT; SCHOOL DISTRICTS.

1.2K chars

273.1392 PAYMENT; SCHOOL DISTRICTS. The amounts of bovine tuberculosis credit reimbursements under section 273.113; conservation tax credits under section 273.119; disaster or emergency reimbursement under sections 273.1231 to 273.1235; agricultural credits under sections 273.138…

Minn. Stat. § 273.1393 COMPUTATION OF NET PROPERTY TAXES.

1.2K chars

273.1393 COMPUTATION OF NET PROPERTY TAXES. Notwithstanding any other provisions to the contrary, "net" property taxes are determined by subtracting the credits in the order listed from the gross tax: (1) disaster credit as provided in sections 273.1231 to 273.1235; (2) powerline…

Minn. Stat. § 273.1398 DISPARITY REDUCTION AID AND CREDIT.

6.8K chars

273.1398 DISPARITY REDUCTION AID AND CREDIT. § Subdivision 1.Definitions. (a) In this section, the terms defined in this subdivision have the meanings given them. (b) "Unique taxing jurisdiction" means the geographic area subject to the same set of local tax rates. (c) For purpos…

Minn. Stat. § 273.14 DEFINITIONS.

2.0K chars

273.14 DEFINITIONS. § Subdivision 1.Words, terms, and phrases. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms, and phrases, for the purposes of sections 273.14 to 273.16, shall be given the meanings subjoined to t…

Minn. Stat. § 273.16 DETERMINATION OF CLASSIFICATION.

2.0K chars

273.16 DETERMINATION OF CLASSIFICATION. The classification of iron-bearing formations under the provisions of sections 273.14 to 273.16 shall be determined in the manner provided. Any person engaged in the business of mining, whose tonnage recovery of iron ore concentrates for a …

Minn. Stat. § 273.165 TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE.

3.1K chars

273.165 TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE. § Subdivision 1.Mineral interest. "Mineral interest," for the purpose of this subdivision, means an interest in any minerals, including but not limited to gas, coal, oil, or other similar interest in real estate…

Minn. Stat. § 273.1651 TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL.

3.3K chars

273.1651 TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL. § Subdivision 1.Definition. "Stockpiled metallic minerals material," for purposes of this section, means surface overburden, rock, lean ore, tailings, or other material that has been removed from the groun…

Minn. Stat. § 273.17 ASSESSMENT OF REAL PROPERTY.

3.4K chars

273.17 ASSESSMENT OF REAL PROPERTY. § Subdivision 1.Property additions; classification changes. In every year, on January 2, the assessor shall also assess all real property that may have become subject to taxation since the last previous assessment, including all real property p…

Minn. Stat. § 273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS.

1.2K chars

273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS. (a) In every sixth year after the year 2010, the county auditor shall enter the description of each tract of real property exempt by law from taxation, with the name of the owner, and the assessor sh…

Minn. Stat. § 273.19 LESSEES AND EQUITABLE OWNERS.

3.8K chars

273.19 LESSEES AND EQUITABLE OWNERS. § Subdivision 1.Tax-exempt property; lease. Except as provided in subdivision 3 or 4, tax-exempt property held under a lease for a term of at least one year, and not taxable under section 272.01, subdivision 2, or under a contract for the purc…

Minn. Stat. § 273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.

0.9K chars

273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES. Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of duties, enter any dwelling-house, building, or structure, and view the same and the property therein. Any …

Minn. Stat. § 273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY.

0.7K chars

273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY. Every county auditor and every town or district assessor who in any case refuses or knowingly neglects to perform any duty enjoined by this chapter, or who consents to or connives at any evasion of its provisions whereby any proceed…

Minn. Stat. § 273.25 LISTS TO BE VERIFIED.

0.8K chars

273.25 LISTS TO BE VERIFIED. Every person required to list property for taxation shall make out and deliver to the assessor, upon blanks furnished by the assessor, a verified statement of all personal property owned on January 2 of the current year. The person shall also make sep…

Minn. Stat. § 273.26 PERSONAL PROPERTY; WHERE LISTED.

0.2K chars

273.26 PERSONAL PROPERTY; WHERE LISTED. Except as otherwise in this chapter provided, personal property shall be listed and assessed in the county, town, or district where the owner, agent, or trustee resides. History: (2003) RL s 820

Minn. Stat. § 273.32 ELEVATORS AND WAREHOUSES ON RAILROAD.

0.4K chars

273.32 ELEVATORS AND WAREHOUSES ON RAILROAD. All elevators and warehouses, with the machinery and fixtures therein, situated upon the land of any railroad company, which are not in good faith owned, operated, and exclusively controlled by such company, shall be listed and assesse…

Minn. Stat. § 273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES.

2.3K chars

273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES. § Subdivision 1.Listing and assessment in county. The personal property of express, stage and transportation companies, and of pipeline companies engaged in the business of transporting products, except as otherwise p…

Minn. Stat. § 273.35 GAS AND WATER COMPANIES.

0.3K chars

273.35 GAS AND WATER COMPANIES. The personal property of gas and water companies shall be listed and assessed in the town or district where located, without regard to where the principal or other place of business of the company may be located. History: (2011) RL s 828; 1949 c 44…

Minn. Stat. § 273.36 ELECTRIC LIGHT AND POWER COMPANIES.

0.7K chars

273.36 ELECTRIC LIGHT AND POWER COMPANIES. Personal property of electric light and power companies having a fixed situs in any city in this state shall be listed and assessed where situated, without regard to where the principal or other place of business of the company is locate…

Minn. Stat. § 273.37 COMPANIES SUPPLYING ELECTRIC POWER.

1.9K chars

273.37 COMPANIES SUPPLYING ELECTRIC POWER. § Subdivision 1.Listing and assessment where situated. Personal property of electric light and power companies, and other individuals and partnerships supplying electric light and power, having a fixed situs outside of the corporate limi…

Minn. Stat. § 273.371 REPORTS OF UTILITY COMPANIES.

2.2K chars

273.371 REPORTS OF UTILITY COMPANIES. § Subdivision 1.Report required. Every electric light, power, gas, water, express, stage, transportation, and pipeline company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath set…

Minn. Stat. § 273.3711 RECOMMENDED AND ORDERED VALUES.

0.8K chars

273.3711 RECOMMENDED AND ORDERED VALUES. For purposes of sections 273.33, 273.35, 273.36, 273.37, 273.371, and 273.372, all preliminary values not required to be listed and assessed by the commissioner of revenue are recommended values. If the commissioner provides preliminary re…

Minn. Stat. § 273.372 PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS.

6.3K chars

273.372 PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS. § Subdivision 1.Scope. (a) As provided in this section, an appeal by a utility or railroad company concerning property for which the commissioner of revenue has provided the city or county assessor with valuations b…

Minn. Stat. § 273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.

0.6K chars

273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS. The distribution systems, not including substations, or transmission or generation equipment, of cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and supplemental thereto, …

Minn. Stat. § 273.39 RURAL AREA.

0.4K chars

273.39 RURAL AREA. As used in sections 273.39 to 273.41, the term "rural area" shall be deemed to mean any area of the state not included within the boundaries of any statutory city or home rule charter city, and such term shall be deemed to include both farm and nonfarm populati…

Minn. Stat. § 273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS.

0.8K chars

273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS. Cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and laws supplemental thereto, and engaged in electrical heat, light, or power business upon a mutual, nonprofit, and coop…

Minn. Stat. § 273.41 AMOUNT OF TAX; DISTRIBUTION.

1.3K chars

273.41 AMOUNT OF TAX; DISTRIBUTION. There is hereby imposed upon each such cooperative association on December 31 of each year a tax of $10 for each 100 members, or fraction thereof, of such association. The tax, when paid, shall be in lieu of all personal property taxes, state, …

Minn. Stat. § 273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT.

5.5K chars

273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT. § Subdivision 1.Tax rate; payment. The property set forth in section 273.37, subdivision 2, consisting of transmission lines of less than 69 kv and transmission lines of 69 kv and above located i…

Minn. Stat. § 273.425 ADJUSTMENT OF LEVY.

1.3K chars

273.425 ADJUSTMENT OF LEVY. When preparing tax lists pursuant to section 275.28 for each levy year for which credits will be payable under section 273.42, the county auditor shall deduct from the net tax capacity of the property within the county an amount equal to ten percent of…

Minn. Stat. § 273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED.

0.7K chars

273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED. The personal property of street railroad, street railway, plank road, gravel road, turnpike, or bridge companies shall be listed in the county, town, city, or district where such property is situated, and where such per…

Minn. Stat. § 273.46 ASSIGNEES AND RECEIVERS.

0.2K chars

273.46 ASSIGNEES AND RECEIVERS. Personal property in the hands of an assignee or receiver shall be listed and assessed at the place of listing before the appointment of the assignee or receiver. History: (2016) RL s 832; 1986 c 444

Minn. Stat. § 273.47 PROPERTY MOVED BETWEEN JANUARY AND MARCH.

0.6K chars

273.47 PROPERTY MOVED BETWEEN JANUARY AND MARCH. The owner of personal property, removing from one county, town, or district to another between January 2 and March 1, shall be assessed in either in which the owner is first called upon by the assessor. A person moving into this st…

Minn. Stat. § 273.48 WHERE LISTED IN CASE OF DOUBT.

0.5K chars

273.48 WHERE LISTED IN CASE OF DOUBT. In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board …

Minn. Stat. § 273.50 LISTS MAY BE DESTROYED.

0.5K chars

273.50 LISTS MAY BE DESTROYED. The county auditor may destroy any list or statement of personal property on file in the auditor's office after the expiration of six years from the date when the taxes thereon have been paid or become delinquent. If any proceeding has been begun to…

Minn. Stat. § 273.51 MS 1945 [Impliedly repealed, see Bemis Bro Bag Co v Wallace, 197 Minn 216, 266 NW 690]

0.1K chars

273.51 MS 1945 [Impliedly repealed, see Bemis Bro Bag Co v Wallace, 197 Minn 216, 266 NW 690]

Minn. Stat. § 273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.

0.6K chars

273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR. When the assessor shall be of opinion that the person listing property for that person, or for any other person, company, or corporation, has not made a full, fair, and complete list thereof, the assessor may exa…

Minn. Stat. § 273.66 OWNER ABSENT OR SICK.

0.6K chars

273.66 OWNER ABSENT OR SICK. If any person required to list property be sick or absent when the assessor calls for a list thereof, the assessor shall leave at the office or usual place of residence or business of such person a written or printed notice requiring such person to ma…

Minn. Stat. § 273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN.

1.0K chars

273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN. When any person whose duty it is to list shall refuse or neglect to list personal property when called on by the assessor, or to take and subscribe the required oath in regard to the truth of a statement, or any part ther…