There is a newer version of the Minnesota Statutes
1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 273 Taxes; Listing, Assessment
- Section 273.01 Listing and assessment, time.
- Section 273.011 Repealed, 1977 c 423 art 2 s 20
- Section 273.012 Repealed, 1977 c 423 art 2 s 20
- Section 273.015 Tax computed to nearest even-numbered cent.
- Section 273.02 Omitted property.
- Section 273.03 Real estate; assessment; method.
- Section 273.032 Market value definition.
- Section 273.04 Repealed, 1984 c 593 s 46
- Section 273.05 Assessors; appointment, term, and oath.
- Section 273.051 City assessors, term.
- Section 273.052 Appointment; application.
- Section 273.053 Assessment; expenses.
- Section 273.054 Duties and powers of assessor.
- Section 273.055 Resolution to appoint assessor; termination of local assessor's office.
- Section 273.056 Revocation of county assessor's election; local assessors.
- Section 273.06 Deputy assessors.
- Section 273.061 Establishment of office for each county.
- Section 273.062 Valuation and assessment of personal property.
- Section 273.063 Application; limitations.
- Section 273.064 Examination of local assessor's work; completion of assessments.
- Section 273.065 Delivery of assessment appraisal records; extensions.
- Section 273.07 Repealed, 1947 c 531 s 10
- Section 273.071 Repealed, Ex1967 c 32 art 8 s 12
- Section 273.072 Agreements for joint assessment.
- Section 273.075 Instructional courses for assessors and deputies.
- Section 273.08 Assessor's duties.
- Section 273.09 Local, South St. Paul
- Section 273.10 School districts.
- Section 273.11 Valuation of property.
- Section 273.1101 Valuation, terminology in statutes, laws or charters.
- Section 273.1102 Rate of tax, terminology of laws or charters.
- Section 273.1103 Net debt, terminology of laws or charters.
- Section 273.1104 Iron ore, value.
- Section 273.1105 Repealed, 1Sp1985 c 14 art 4 s 98
- Section 273.111 Agricultural property tax.
- Section 273.112 Private outdoor recreational, open space and park land tax.
- Section 273.115 Repealed, 1987 c 268 art 6 s 53
- Section 273.116 Repealed, 1987 c 268 art 6 s 53
- Section 273.117 Conservation property tax valuation.
- Section 273.118 Tax paid in recognition of congressional medal of honor.
- Section 273.119 Conservation tax credit.
- Section 273.1195 Repealed, 1988 c 719 art 5 s 81
- Section 273.12 Assessment of real property.
- Section 273.121 Valuation of real property, notice.
- Section 273.122 Repealed, 1980 c 607 art 2 s 24
- Section 273.123 Reassessment of homestead property damaged by a disaster.
- Section 273.124 Homestead determination; special rules.
- Section 273.125 Assessment of manufactured homes.
- Section 273.126 Qualifying low-income rental housing.
- Section 273.127 Transition class rates; low-income housing.
- Section 273.13 Classification of property.
- Section 273.131 Repealed, 1965 c 45 s 73
- Section 273.1311 Repealed, 1987 c 268 art 6 s 53
- Section 273.1312 Repealed, 1987 c 291 s 244
- Section 273.1313 Repealed, 1987 c 291 s 244
- Section 273.1315 Certification of 1b property.
- Section 273.1316 Classification of substandard residential rental property.
- Section 273.1317 Repealed, 1997 c 231 art 1 s 21
- Section 273.1318 Repealed, 1997 c 231 art 1 s 21
- Section 273.1319 Single family housing; noncompliance; Minneapolis and St. Paul.
- Section 273.132 Repealed, 1988 c 719 art 5 s 81
- Section 273.133 Repealed, 1Sp1985 c 14 art 4 s 98
- Section 273.134 Taconite and iron ore areas; tax relief area; definitions.
- Section 273.135 Homestead property tax relief.
- Section 273.136 Taconite property tax relief fund; replacement of revenue.
- Section 273.137 Repealed, 1991 c 291 art 12 s 35
- Section 273.138 Attached machinery aid.
- Section 273.1381 Repealed, 1994 c 587 art 3 s 21 para (b)
- Section 273.1382 Education homestead credit; education agricultural credit.
- Section 273.1383 1997 flood loss replacement aid.
- Section 273.1385 Aid for public employees retirement association employer contribution rate increase.
- Section 273.139 Repealed, 1983 c 342 art 5 s 16
- Section 273.1391 Supplementary homestead property tax relief.
- Section 273.1392 Payment; school districts.
- Section 273.1393 Computation of net property taxes.
- Section 273.1394 Repealed, 1988 c 719 art 5 s 81
- Section 273.1395 Repealed, 1988 c 719 art 5 s 81
- Section 273.1396 Repealed, 1988 c 719 art 5 s 81
- Section 273.1397 Repealed, 1988 c 719 art 5 s 81
- Section 273.1398 Homestead and agricultural credit and disparity reduction aid.
- Section 273.1399 Reduction in state tax increment financing aid.
- Section 273.14 Definitions.
- Section 273.15 Repealed, 1Sp1985 c 14 art 4 s 98
- Section 273.16 Determination of classification.
- Section 273.165 Taxation of separate mineral interests and unmined iron ore.
- Section 273.1651 Taxation and forfeiture of stockpiled metallic minerals material.
- Section 273.166 Manufactured home homestead and agricultural credit aid.
- Section 273.17 Assessment of real property.
- Section 273.18 Listing, valuation, and assessment of exempt property by county auditors.
- Section 273.19 Lessees and equitable owners.
- Section 273.20 Assessor may enter dwellings, buildings, or structures.
- Section 273.21 Neglect by auditor or assessor; penalty.
- Section 273.22 Repealed, 1994 c 416 art 1 s 65
- Section 273.23 Repealed, 1983 c 222 s 45
- Section 273.24 Repealed, 1983 c 222 s 45
- Section 273.25 Lists to be verified.
- Section 273.26 Personal property; where listed.
- Section 273.27 Repealed, 1984 c 593 s 46
- Section 273.28 Repealed, 1983 c 222 s 45
- Section 273.29 Repealed, 1983 c 222 s 45
- Section 273.30 Repealed, 1983 c 222 s 45
- Section 273.31 Repealed, 1983 c 222 s 45
- Section 273.32 Elevators and warehouses on railroad.
- Section 273.33 Express, stage and transportation companies; pipe lines.
- Section 273.34 Repealed, 1983 c 222 s 45
- Section 273.35 Gas and water companies.
- Section 273.36 Electric light and power companies.
- Section 273.37 Companies supplying electric power.
- Section 273.371 Reports of utility companies.
- Section 273.38 Percentage of assessments; exceptions.
- Section 273.39 Rural area.
- Section 273.40 Annual tax on cooperative associations.
- Section 273.41 Amount of tax; distribution.
- Section 273.42 Rate of tax; entry and certification; credit on payment; property tax credit.
- Section 273.425 Adjustment of levy.
- Section 273.43 Personal property of certain companies, where listed.
- Section 273.44 Repealed, 1983 c 222 s 45
- Section 273.45 Repealed, 1983 c 222 s 45
- Section 273.46 Assignees and receivers.
- Section 273.47 Property moved between January and March.
- Section 273.48 Where listed in case of doubt.
- Section 273.49 Repealed, 1993 c 375 art 3 s 47
- Section 273.50 Lists may be destroyed.
- Section 273.51 Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690
- Section 273.52 Repealed, 1983 c 222 s 45
- Section 273.53 Repealed, 1969 c 9 s 99
- Section 273.54 Repealed, 1969 c 9 s 99
- Section 273.55 Repealed, 1969 c 9 s 99
- Section 273.56 Repealed, 1984 c 593 s 46
- Section 273.57 Repealed, 1969 c 9 s 99
- Section 273.58 Repealed, 1969 c 9 s 99
- Section 273.59 Repealed, 1969 c 9 s 99
- Section 273.60 Repealed, 1969 c 9 s 99
- Section 273.61 Repealed, 1969 c 9 s 99
- Section 273.62 Repealed, 1969 c 9 s 99
- Section 273.63 Repealed, 1969 c 9 s 99
- Section 273.64 Repealed, 1969 c 9 s 99
- Section 273.65 Failure to list; examination under oath; duties of assessor.
- Section 273.66 Owner absent or sick.
- Section 273.67 Procedure when owner does not list or is not sworn.
- Section 273.68 Failure to obtain list.
- Section 273.69 Repealed, Ex1971 c 31 art 31 s 1
- Section 273.70 Repealed, Ex1971 c 31 art 31 s 1
- Section 273.71 Repealed, 1987 c 291 s 244
- Section 273.72 Repealed, 1987 c 291 s 244
- Section 273.73 Repealed, 1987 c 291 s 244
- Section 273.74 Repealed, 1987 c 291 s 244
- Section 273.75 Repealed, 1987 c 291 s 244
- Section 273.76 Repealed, 1987 c 291 s 244
- Section 273.77 Repealed, 1987 c 291 s 244
- Section 273.78 Repealed, 1987 c 291 s 244
- Section 273.80 Distressed homestead reinvestment exemption.
- Section 273.86 Repealed, 1987 c 291 s 244
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