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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

102 sections·Filtered byTitle Minnesota Statutes✕Ch 273✕

Minn. Stat. § 273.01 LISTING AND ASSESSMENT, TIME.
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273.01 LISTING AND ASSESSMENT, TIME. All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at max…
Minn. Stat. § 273.02 OMITTED PROPERTY.
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273.02 OMITTED PROPERTY. § Subdivision 1.Discovery. If any real or personal property be omitted in the assessment of any year or years, and the property thereby escape taxation, or if any real property be undervalued by reason of failure to take into consideration the existence o…
Minn. Stat. § 273.03 REAL ESTATE; ASSESSMENT; METHOD.
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273.03 REAL ESTATE; ASSESSMENT; METHOD. § Subdivision 1.Assessment books. The county auditor shall annually provide the necessary assessment books and blanks at the expense of the county, for and to correspond with each assessment district. The auditor shall make out, in the real…
Minn. Stat. § 273.032 MARKET VALUE DEFINITION.
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273.032 MARKET VALUE DEFINITION. (a) Unless otherwise provided, for the purpose of determining any property tax levy limitation based on market value or any limit on net debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market value, any qualifi…

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Minn. Stat. § 273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH.

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273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH. § Subdivision 1.Appointment of town and city assessors. Notwithstanding any other provision of law all town assessors shall be appointed by the town board, and notwithstanding any charter provisions to the contrary, all city assessor…

Minn. Stat. § 273.051 CITY ASSESSORS, TERM.

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273.051 CITY ASSESSORS, TERM. The term of elected city assessors shall not expire until a vacancy occurs in the office or upon the completion of the present term for which an assessor is elected. Thereafter the term of such city assessors shall be for the period provided in the c…

Minn. Stat. § 273.052 APPOINTMENT; APPLICATION.

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273.052 APPOINTMENT; APPLICATION. Any county in the state of Minnesota, notwithstanding any other provision of law to the contrary, is hereby authorized and empowered to provide for the assessment of all taxable property in the county by the county assessor. This section shall no…

Minn. Stat. § 273.053 ASSESSMENT; EXPENSES.

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273.053 ASSESSMENT; EXPENSES. Any county electing in accordance with section 273.052 is authorized and empowered to appropriate sufficient money to defray the expenses of making a proper assessment of all property in such county for the purpose of general taxation. The county boa…

Minn. Stat. § 273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING.

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273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING. The county or local assessing district must assume the cost of training its assessors in courses approved by the board for the purpose of obtaining the assessor's license to the extent of course fees, mileage…

Minn. Stat. § 273.054 DUTIES AND POWERS OF ASSESSOR.

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273.054 DUTIES AND POWERS OF ASSESSOR. A county assessor appointed in an electing county shall have all the duties and powers provided by statute, except those inconsistent with sections 273.05, 273.051, 273.052, 273.053, 273.055, and 273.056. History: 1969 c 989 s 3; 2011 c 76 a…

Minn. Stat. § 273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE.

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273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE. The election to provide for the assessment of property by the county assessor as provided in section 273.052 shall be made by the board of county commissioners by resolution. Such resolution shall be …

Minn. Stat. § 273.056 REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS.

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273.056 REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS. If after electing in accordance with section 273.055, the board of county commissioners shall determine that the interests of the county may be better served through valuation by local assessors, it may revoke the…

Minn. Stat. § 273.06 DEPUTY ASSESSORS.

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273.06 DEPUTY ASSESSORS. Any assessor who deems it necessary to complete the listing and valuation of the property of the town or district within the time prescribed, with the approbation of the county auditor, may appoint a well-qualified citizen of the town or district to act a…

Minn. Stat. § 273.061 ESTABLISHMENT OF OFFICE FOR EACH COUNTY.

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273.061 ESTABLISHMENT OF OFFICE FOR EACH COUNTY. § Subdivision 1.Office created; appointment, qualifications. Every county in this state shall have a county assessor. The county assessor shall be appointed by the board of county commissioners. The assessor shall be selected and a…

Minn. Stat. § 273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY.

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273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY. The county assessor, or city assessor in a city with population of 30,000 or more shall value and assess all personal property. The assessor shall make an alphabetical list of the names of all persons in the town or district …

Minn. Stat. § 273.063 APPLICATION; LIMITATIONS.

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273.063 APPLICATION; LIMITATIONS. The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08, 273.10, 274.01, and 375.192 shall apply to all counties except Ramsey County. The following limitations shall apply as to the extent of the county assessors jurisdict…

Minn. Stat. § 273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS.

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273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS. The county assessor shall examine the assessment appraisal records of each local assessor anytime after December 1 of each year and shall immediately give notice in writing to the governing body of said dist…

Minn. Stat. § 273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES.

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273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES. § Subdivision 1.Local assessment practices. The commissioner of revenue must review the assessment practices in a taxing jurisdiction if requested in writing by a qualifying number of property owners in that taxing jurisdictio…

Minn. Stat. § 273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS.

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273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS. Assessment districts shall complete the assessment appraisal records on or before February 1. The records shall be delivered to the county assessor as of that date and any work which is the responsibility of the local …

Minn. Stat. § 273.072 AGREEMENTS FOR JOINT ASSESSMENT.

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273.072 AGREEMENTS FOR JOINT ASSESSMENT. § Subdivision 1.Joint assessment agreements. Any county and any city or town lying wholly or partially within the county and constituting a separate assessment district may, by agreement entered into under section 471.59, provide for the a…

Minn. Stat. § 273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.

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273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL. (a) Beginning with the four-year period starting on July 1, 2020, every person licensed by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall successfully complete 30 hours of educati…

Minn. Stat. § 273.08 ASSESSOR'S DUTIES.

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273.08 ASSESSOR'S DUTIES. The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value oppos…

Minn. Stat. § 273.09 [Local, South St. Paul]

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273.09 [Local, South St. Paul]

Minn. Stat. § 273.10 SCHOOL DISTRICTS.

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273.10 SCHOOL DISTRICTS. When assessing personal property the county assessor shall designate the number of the school district in which each person assessed is liable for tax. When the personal property of any person is assessable in several school districts, the amount in each …

Minn. Stat. § 273.105 INTERNAL REVENUE CODE.

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273.105 INTERNAL REVENUE CODE. Unless specifically defined otherwise, for purposes of this chapter, "Internal Revenue Code" means the Internal Revenue Code as defined in section 289A.02, subdivision 7. History: 2008 c 366 art 11 s 9

Minn. Stat. § 273.11 VALUATION OF PROPERTY.

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273.11 VALUATION OF PROPERTY. § Subdivision 1.Generally. Except as provided in this section or section 273.17, subdivision 1, all property shall be valued at its market value. The market value as determined pursuant to this section shall be stated such that any amount under $100 …

Minn. Stat. § 273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS.

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273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS. Notwithstanding the provisions of any statute, special law, or city charter, all references in such provisions to "true and full" values, relating to the procedure of boards of review and equalization, and to certific…

Minn. Stat. § 273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS.

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273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS. § Subdivision 1.1971 adjustment. The rate of property taxation by any political subdivision or other public corporation for any purpose for which any law or charter now provides a maximum tax rate expressed in mills times the…

Minn. Stat. § 273.1104 IRON ORE, VALUE.

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273.1104 IRON ORE, VALUE. § Subdivision 1.Determination of value. The term value as applied to iron ore in sections 273.165, subdivision 2, and 273.13, subdivision 31, shall be deemed to be the present value of future income or the minimum value as established by the commissioner…

Minn. Stat. § 273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION.

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273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION. The commissioner of revenue must study and, by March 1 each year, report to the chairs and ranking minority members of the committees on taxes of the senate and the house of representatives on: (1) trends in mar…

Minn. Stat. § 273.111 AGRICULTURAL PROPERTY TAX.

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273.111 AGRICULTURAL PROPERTY TAX. § Subdivision 1.Citation. This section may be cited as the "Minnesota Agricultural Property Tax Law." § Subd. 2.Public policy. The present general system of ad valorem property taxation in the state of Minnesota does not provide an equitable bas…

Minn. Stat. § 273.1115 AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW.

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273.1115 AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW. § Subdivision 1.Definitions. For purposes of this section, "commercial aggregate deposit" and "actively mined" have the meanings given them in section 273.13, subdivision 23, paragraph (m). § Subd. 2.Requirement. Real est…

Minn. Stat. § 273.112 PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX.

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273.112 PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX. § Subdivision 1.Citation. This section may be cited as the "Minnesota Open Space Property Tax Law." § Subd. 2.Purpose. The present general system of ad valorem property taxation in the state of Minnesota does not…

Minn. Stat. § 273.113 TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE.

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273.113 TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE. § Subdivision 1.Definitions. For the purposes of this section, the following terms have the meanings given to them: (1) "bovine tuberculosis modified accredited zone" means the modified accr…

Minn. Stat. § 273.114 RURAL PRESERVE PROPERTY TAX PROGRAM.

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273.114 RURAL PRESERVE PROPERTY TAX PROGRAM. § Subdivision 1. MS 2010 [Repealed, 2011 c 13 s 8] § Subd. 2.Requirements. Class 2b property that had been properly enrolled under section 273.111 for taxes payable in 2008, or that is part of an agricultural homestead under section 27…

Minn. Stat. § 273.117 CONSERVATION PROPERTY TAX VALUATION.

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273.117 CONSERVATION PROPERTY TAX VALUATION. (a) The value of real property that is subject to a conservation restriction or easement must not be reduced by the assessor if: (1) the restriction or easement is for a conservation purpose and is recorded on the property; and (2) the…

Minn. Stat. § 273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR.

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273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR. An owner of homestead property who submits to the commissioner of revenue a property tax statement and reasonable proof that the owner of the property: (a) is a veteran as defined in section 197.447; (b) was a resid…

Minn. Stat. § 273.119 CONSERVATION TAX CREDIT.

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273.119 CONSERVATION TAX CREDIT. § Subdivision 1.Eligibility; amount of credit. Land located in an agricultural preserve created under chapter 40A is eligible for a property tax credit of $1.50 per acre. To begin to qualify for the tax credit, the owner shall file with the county…

Minn. Stat. § 273.12 ASSESSMENT OF REAL PROPERTY.

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273.12 ASSESSMENT OF REAL PROPERTY. It shall be the duty of every assessor and board, in estimating and determining the value of lands for the purpose of taxation, to consider and give due weight to every element and factor affecting the market value thereof, including its locati…

Minn. Stat. § 273.121 VALUATION OF REAL PROPERTY, NOTICE.

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273.121 VALUATION OF REAL PROPERTY, NOTICE. § Subdivision 1.Notice. Any county assessor or city assessor having the powers of a county assessor, valuing or classifying taxable real property shall in each year notify those persons whose property is to be included on the assessment…

Minn. Stat. § 273.1231 TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS.

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273.1231 TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS. § Subdivision 1.Applicability. For purposes of sections 273.1231 to 273.1235, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates that a diff…

Minn. Stat. § 273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.

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273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS. § Subdivision 1.Reassessments required. For the purposes of sections 273.1231 to 273.1235, the county assessor must reassess all damaged property in a disaster or emergency area, except that the commissioner of reven…

Minn. Stat. § 273.1233 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT.

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273.1233 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT. § Subdivision 1.Abatement authorization. (a) Notwithstanding section 375.192, a county board may grant an abatement of net tax for homestead and nonhomestead property under the provisions of this paragra…

Minn. Stat. § 273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS.

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273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS. § Subdivision 1.Credit provided. The county auditor shall compute a credit for taxes payable in the year following the year in which the damage or destruction occurred for each reassessed homestead proper…

Minn. Stat. § 273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS.

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273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS. § Subdivision 1.Credit provided. The county board may grant a credit for taxes payable in the year following the year in which the damage or destruction occurred for: (1) homestead property that meets all …

Minn. Stat. § 273.124 HOMESTEAD DETERMINATION; SPECIAL RULES.

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273.124 HOMESTEAD DETERMINATION; SPECIAL RULES. § Subdivision 1.General rule. (a) Residential real estate that is occupied and used for the purposes of a homestead by its owner, who must be a Minnesota resident, is a residential homestead. Agricultural land, as defined in section…

Minn. Stat. § 273.1245 CLASSIFICATION OF DATA.

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273.1245 CLASSIFICATION OF DATA. § Subdivision 1.Private or nonpublic data. The following data are private or nonpublic data as defined in section 13.02, subdivisions 9 and 12, when they are submitted to a county or local assessor under section 273.124, 273.13, or another section…

Minn. Stat. § 273.125 ASSESSMENT OF MANUFACTURED HOMES.

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273.125 ASSESSMENT OF MANUFACTURED HOMES. § Subdivision 1.Valuation; notice. Subdivisions 1 to 7 apply to manufactured homes that are assessed under subdivision 8, paragraph (c). Each manufactured home must be valued each year by the assessor and assessed with reference to its va…

Minn. Stat. § 273.128 CERTIFICATION OF LOW-INCOME RENTAL PROPERTY.

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273.128 CERTIFICATION OF LOW-INCOME RENTAL PROPERTY. § Subdivision 1.Requirement. (a) Low-income rental property classified as class 4d(1) under section 273.13, subdivision 25, is entitled to valuation under this section if at least 20 percent of the units in the rental housing p…

Minn. Stat. § 273.13 CLASSIFICATION OF PROPERTY.

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273.13 CLASSIFICATION OF PROPERTY. § Subdivision 1.How classified. All real and personal property subject to a general property tax and not subject to any gross earnings or other in-lieu tax is hereby classified for purposes of taxation as provided by this section. § Subd. 2. MS …