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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

28,363 sections·Filtered byTitle Minnesota Statutes✕

Minn. Stat. § 272.026 TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY.
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272.026 TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY. Any property that is under the direct management and control of, but is not owned by, a housing redevelopment authority or public housing agency, and is used in a manner authoriz…
Minn. Stat. § 272.027 PERSONAL PROPERTY USED TO GENERATE ELECTRICITY FOR PRODUCTION AND RESALE.
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272.027 PERSONAL PROPERTY USED TO GENERATE ELECTRICITY FOR PRODUCTION AND RESALE. § Subdivision 1.Electricity generated to produce goods and services. Personal property used to generate electric power is exempt from property taxation if the electric power is used to manufacture o…
Minn. Stat. § 272.028 PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES.
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272.028 PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES. A developer of a new or existing wind energy conversion system, as defined under section 272.029, subdivision 2, may negotiate with the county where the wind energy conversion system is located to establish a …
Minn. Stat. § 272.029 WIND ENERGY PRODUCTION TAX.

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272.029 WIND ENERGY PRODUCTION TAX. § Subdivision 1.Production tax. A tax is imposed on the production of electricity from a wind energy conversion system installed after January 1, 1991, and used as an electric power source. § Subd. 2.Definitions. (a) For the purposes of this se…

Minn. Stat. § 272.0295 SOLAR ENERGY PRODUCTION TAX.

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272.0295 SOLAR ENERGY PRODUCTION TAX. § Subdivision 1.Production tax. A tax is imposed on the production of electricity from a solar energy generating system used as an electric power source. § Subd. 2.Definitions. (a) For the purposes of this section, the term "solar energy gene…

Minn. Stat. § 272.03 DEFINITIONS.

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272.03 DEFINITIONS. § Subdivision 1.Real property. (a) For the purposes of taxation, but not for chapter 297A, "real property" includes the land itself, rails, ties, and other track materials annexed to the land, and all buildings, structures, and improvements or other fixtures o…

Minn. Stat. § 272.039 LEGISLATIVE FINDINGS AND CONCLUSIONS RELATED TO THE TAXATION OF MINERALS OWNED SEPARATELY FROM THE SURFACE.

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272.039 LEGISLATIVE FINDINGS AND CONCLUSIONS RELATED TO THE TAXATION OF MINERALS OWNED SEPARATELY FROM THE SURFACE. The legislature finds, for the reasons stated below, that a class of real property has been created which, although not exempt from taxation, is not assessed for ta…

Minn. Stat. § 272.04 MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE ABOVE AND BELOW SURFACE.

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272.04 MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE ABOVE AND BELOW SURFACE. § Subdivision 1.Mineral, gas, coal, oil interests. When any mineral, gas, coal, oil, or other similar interests in real estate are owned separately and apart from and independently of the rig…

Minn. Stat. § 272.05 RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES.

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272.05 RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES. When lands are conveyed or transferred to the United States, to the state of Minnesota, or to any governmental subdivision of either, for any purpose and the owner reserves …

Minn. Stat. § 272.06 LEGALITY PRESUMED.

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272.06 LEGALITY PRESUMED. No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon any property by any officer or board authorized to make and levy the same, shall be held invalid for want of any matter of form in any pr…

Minn. Stat. § 272.08 INTEREST ON UNPAID TAXES.

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272.08 INTEREST ON UNPAID TAXES. When any sum becomes due to the state of Minnesota as a tax of any kind and remains unpaid for a period of 60 days, it shall draw interest at the rate of 12 percent per annum from the expiration of that period of 60 days, such interest to be paid …

Minn. Stat. § 272.10 RIGHT TO ASSESS AND COLLECT; LIMITATION.

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272.10 RIGHT TO ASSESS AND COLLECT; LIMITATION. Except as hereinafter provided, the right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall n…

Minn. Stat. § 272.11 EXPENSES OF REASSESSMENT.

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272.11 EXPENSES OF REASSESSMENT. When a reassessment is made pursuant to law the expenses thereof shall be audited and allowed by the board by which such reassessment was ordered and paid out of the county treasury upon the warrant of the county auditor. If the aggregate valuatio…

Minn. Stat. § 272.115 CERTIFICATE OF VALUE; FILING.

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272.115 CERTIFICATE OF VALUE; FILING. § Subdivision 1.Requirement. Except as otherwise provided in subdivision 5, 6, or 7, whenever any real estate is sold for a consideration in excess of $3,000, whether by warranty deed, quitclaim deed, contract for deed or any other method of …

Minn. Stat. § 272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.

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272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING. When: (a) a deed or other instrument conveying land, (b) a plat of any townsite or addition thereto, (c) a survey required pursuant to section 508.47, (d) a condominium plat subject to chapter 515 or 515A or a declaration that cont…

Minn. Stat. § 272.121 CURRENT TAX ON DIVIDED PARCELS.

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272.121 CURRENT TAX ON DIVIDED PARCELS. § Subdivision 1.Certification of payment. Except as provided in subdivision 2, if a deed or other instrument conveys a parcel of land that is less than a whole parcel of land as described in the current tax list, the county auditor shall no…

Minn. Stat. § 272.122 ELECTRONIC FACSIMILE.

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272.122 ELECTRONIC FACSIMILE. All notations or certifications that are required under this chapter may be performed by electronic means. History: 2008 c 238 art 3 s 2

Minn. Stat. § 272.14 TRANSFER OF UNDIVIDED INTEREST.

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272.14 TRANSFER OF UNDIVIDED INTEREST. Upon presentation of a deed or other instrument conveying an undivided part of a parcel of land, and upon payment of an equivalent proportional part of the taxes delinquent thereon, according to the records of the county auditor the county a…

Minn. Stat. § 272.15 DEED TO CORRECT TITLE.

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272.15 DEED TO CORRECT TITLE. When a deed purporting to be a corrective deed is presented to the county attorney, accompanied by an abstract of title to the land described in the deed, or other evidence deemed satisfactory by the county attorney, the attorney shall examine such d…

Minn. Stat. § 272.16 TRANSFER OF SPECIFIC PART.

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272.16 TRANSFER OF SPECIFIC PART. § Subdivision 1.Transfer of specific part. When any part less than the whole of any parcel of land, as charged in the tax lists, is conveyed, the county auditor shall transfer the same whenever the seller and purchaser agree, in a writing signed …

Minn. Stat. § 272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED.

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272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED. In the event the seller and the purchaser fail to file the agreement as prescribed by section 272.16, the county auditor of any county may, before making a transfer of a specific part of any tract ass…

Minn. Stat. § 272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.

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272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS. § Subdivision 1.Conditions restricting transfer. When a deed or other instrument conveying a parcel of land is presented to the county auditor for transfer or division under sections 272.12, 272.16, and 272.161, the auditor sha…

Minn. Stat. § 272.17 LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR.

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272.17 LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR. On February first of each year, the county recorder and registrar of titles shall make out from the records and file with the county auditor a list of all sheriff's or referee's certificates of sale on execution or foreclosu…

Minn. Stat. § 272.19 PLATTING OF IRREGULAR TRACTS.

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272.19 PLATTING OF IRREGULAR TRACTS. Where any tract or lot of land is divided into parcels of irregular shape, which cannot be described except by metes and bounds, the owners thereof, upon notice thereof being given by the county auditor, which notice shall be served upon such …

Minn. Stat. § 272.191 IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING.

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272.191 IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING. In any county where there are a number of tracts or lots of land which are divided into parcels which cannot be described except by metes and bounds, the county auditor may install a code system to describe such lands f…

Minn. Stat. § 272.192 RECORDS.

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272.192 RECORDS. The county auditor shall keep a record of all parcels of land which have been coded under this system. In such record the auditor shall enter the description of the land as described in the instrument of conveyance of record in the office of the county recorder o…

Minn. Stat. § 272.193 NUMBERING TRACTS.

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272.193 NUMBERING TRACTS. All parcels of land included in the code system of any county shall be numbered progressively or by a separate number series beginning with No. 1 in each forty, government lot, or platted tract. The code assigned to a parcel of land shall give the code n…

Minn. Stat. § 272.194 NOTICES.

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272.194 NOTICES. Immediately after a parcel of land has been coded under the county code system, the county auditor shall give notice by certified mail, except in cases where the owner acknowledges in writing having been informed of the code number, to the owner of the land, if t…

Minn. Stat. § 272.195 LEGAL DESCRIPTION.

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272.195 LEGAL DESCRIPTION. When a parcel of land has been coded under the county code system, as hereinbefore provided, and notice thereof has been given to the owner of such land, it shall be a legal and valid description of such land for taxation purposes, and such land shall t…

Minn. Stat. § 272.196 CERTIFIED COPIES, FILING, EXCEPTIONS.

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272.196 CERTIFIED COPIES, FILING, EXCEPTIONS. When any parcel of land has been coded under the county code system the county auditor shall make a certified copy thereof and cause the same to be recorded in the office of the county recorder, except in cases where the county audito…

Minn. Stat. § 272.20 RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS.

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272.20 RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS. The commissioner of revenue shall annually compile a list of railroad operating property which is sold or otherwise becomes nonoperating property. On or before December 15 in each year the commissioner…

Minn. Stat. § 272.21 RAILROAD LANDS; SALE.

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272.21 RAILROAD LANDS; SALE. When a railroad company owning lands granted to it to aid in the building of its road and taxed as railroad operating property, sells, assigns, transfers, or disposes of any estate, right, title, or interest in the land, such right, title, estate, or …

Minn. Stat. § 272.22 WHEN STOCK REPRESENTS LANDS.

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272.22 WHEN STOCK REPRESENTS LANDS. When any special stock or land stock, or any writing or instrument, is or has been issued by any railroad company with the intention of granting, transferring, or securing to the person to whom the same is issued any right, title, interest, or …

Minn. Stat. § 272.23 TAXABILITY IN LITIGATION.

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272.23 TAXABILITY IN LITIGATION. When the taxability of any of the lands mentioned in sections 272.21 and 272.22, or of any interests therein, is in litigation, the proper officers of any county or subdivision of the state in which such lands lie, in fixing the tax rate, may fix …

Minn. Stat. § 272.24 COMPANY TO REPORT TRANSFERS.

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272.24 COMPANY TO REPORT TRANSFERS. Every railroad company which issues any stock, contract, or writing granting, transferring, or securing to any person any estate, right, title, or interest in or to any such lands, shall within the time required by law report the same to the co…

Minn. Stat. § 272.28 COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX.

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272.28 COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX. The county board of any county having a bonded indebtedness may by resolution create a sinking fund, to be known as the bonded debt sinking fund, for the purpose of paying such indebtedness when it becomes due. Such funds sha…

Minn. Stat. § 272.29 GOVERNOR MAY SUSPEND OR REMOVE.

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272.29 GOVERNOR MAY SUSPEND OR REMOVE. The governor may remove from office any officer charged with duties under sections 272.20 to 272.30 when it is made to appear to the governor by competent evidence that such officer has been guilty of malfeasance or nonfeasance in the perfor…

Minn. Stat. § 272.30 ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY.

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272.30 ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY. When a civil action is commenced against a county treasurer, county auditor, or person holding any town or district office, for performing or attempting to perform any duty authorized or directed by statute for the collection of…

Minn. Stat. § 272.31 LIEN OF REAL ESTATE TAXES.

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272.31 LIEN OF REAL ESTATE TAXES. The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien sha…

Minn. Stat. § 272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES.

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272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES. All assessments upon real property for local improvements made or levied by the proper authorities of any city in the state shall be a paramount lien upon the land upon which they are imposed from the date of the warrant issued…

Minn. Stat. § 272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS.

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272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS. All assessments for local improvements made or levied by the proper authorities of any municipality in the state now or hereafter having a population of over 50,000, and bid in by any such municipality on or subs…

Minn. Stat. § 272.37 APPLICATION.

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272.37 APPLICATION. Sections 272.33 to 272.37 shall also apply to cities having home rule charters adopted prior to November 18, 1958, and having a population of over 50,000 at any time after January 1, 1913. History: (2198) 1913 c 202 s 5; 1984 c 593 s 10

Minn. Stat. § 272.38 STRUCTURES, STANDING TIMBER, OR MINERALS NOT TO BE REMOVED.

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272.38 STRUCTURES, STANDING TIMBER, OR MINERALS NOT TO BE REMOVED. § Subdivision 1.Taxes to be first paid. (a) No structures, standing timber, minerals, sand, gravel, peat, subsoil, or topsoil shall be removed from any tract of land until all the taxes assessed against such tract…

Minn. Stat. § 272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED.

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272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED. Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil removed from any tract of land upon which taxes are due and payable, as provided in this chapter, or so much thereof as may be necessary, may be seized b…

Minn. Stat. § 272.40 REMOVAL.

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272.40 REMOVAL. Any person who shall remove or attempt to remove any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil from any tract of land contrary to the provisions of this chapter after such taxes become due and payable and before the same have been fully …

Minn. Stat. § 272.41 STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR.

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272.41 STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR. All persons cutting standing timber in this state for commercial purposes from land on which taxes or special assessments remain unpaid shall, at or befo…

Minn. Stat. § 272.42 VIOLATIONS; LIABILITY.

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272.42 VIOLATIONS; LIABILITY. Any person failing to comply with the requirements of section 272.41 shall be liable in a civil action for all taxes and assessments assessed upon such timber or against the land from which the same was cut and removed at the time of such cutting and…

Minn. Stat. § 272.43 REAL ESTATE TAX JUDGMENT; NO LIMITATION.

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272.43 REAL ESTATE TAX JUDGMENT; NO LIMITATION. Every tax judgment entered shall be a lien, and shall operate to continue the lien of the taxes embraced therein, upon the parcel of land covered or intended to be covered thereby, until such judgment and taxes are paid in full, any…

Minn. Stat. § 272.435 NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES.

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272.435 NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES. A mortgagee or a vendor on a contract for the conveyance of real property who pays all or any portion of taxes levied upon real property in this state with moneys supplied for that purpose by the mortgagor or cont…

Minn. Stat. § 272.44 TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN.

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272.44 TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN. Any person who has a lien, by mortgage or otherwise, upon any land upon which the taxes have not been paid when they came due, may pay such taxes before or after the same become delinquent, and the interest, penalty, and costs, …