There is a newer version of the Minnesota Statutes
2005 Minnesota Statutes - Chapter 273 — Taxes; listing, assessment
- Repealed, Renumbered, etc. Sections within Chapter 273
- 273.01 — Listing and assessment, time.
- 273.011 — Repealed, 1977 c 423 art 2 s 20
- 273.012 — Repealed, 1977 c 423 art 2 s 20
- 273.015 — Tax computed to nearest even-numbered cent.
- 273.02 — Omitted property.
- 273.03 — Real estate; assessment; method.
- 273.032 — Market value definition.
- 273.04 — Repealed, 1984 c 593 s 46
- 273.05 — Assessors; appointment, term, and oath.
- 273.051 — City assessors, term.
- 273.052 — Appointment; application.
- 273.053 — Assessment; expenses.
- 273.054 — Duties and powers of assessor.
- 273.055 — Resolution to appoint assessor; termination of local assessor's office.
- 273.056 — Revocation of county assessor's election; local assessors.
- 273.06 — Deputy assessors.
- 273.061 — Establishment of office for each county.
- 273.062 — Valuation and assessment of personal property.
- 273.063 — Application; limitations.
- 273.064 — Examination of local assessor's work; completion of assessments.
- 273.065 — Delivery of assessment appraisal records; extensions.
- 273.07 — Repealed, 1947 c 531 s 10
- 273.071 — Repealed, Ex1967 c 32 art 8 s 12
- 273.072 — Agreements for joint assessment.
- 273.075 — Instructional courses for assessors and deputies.
- 273.0755 — Training and education of property tax personnel.
- 273.08 — Assessor's duties.
- 273.09 — Local, South St. Paul
- 273.10 — School districts.
- 273.11 — Valuation of property.
- 273.1101 — Valuation, terminology in statutes, laws or charters.
- 273.1102 — Rate of tax, terminology of laws or charters.
- 273.1103 — Net debt, terminology of laws or charters.
- 273.1104 — Iron ore, value.
- 273.1105 — Repealed, 1Sp1985 c 14 art 4 s 98
- 273.1106 — Report to legislature; limited market value; valuation exclusion.
- 273.111 — Agricultural property tax.
- 273.112 — Private outdoor recreational, open space and park land tax.
- 273.115 — Repealed, 1987 c 268 art 6 s 53
- 273.116 — Repealed, 1987 c 268 art 6 s 53
- 273.117 — Conservation property tax valuation.
- 273.118 — Tax paid in recognition of congressional medal of honor.
- 273.119 — Conservation tax credit.
- 273.1195 — Repealed, 1988 c 719 art 5 s 81
- 273.12 — Assessment of real property.
- 273.121 — Valuation of real property, notice.
- 273.122 — Repealed, 1980 c 607 art 2 s 24
- 273.123 — Reassessment of homestead property damaged by a disaster.
- 273.124 — Homestead determination; special rules.
- 273.125 — Assessment of manufactured homes.
- 273.126 — MS 2002 Repealed, 1Sp2001 c 5 art 3 s 96
- 273.127 — Repealed, 2000 c 490 art 5 s 40
- 273.128 — Certification of low-income rental property.
- 273.13 — Classification of property.
- 273.131 — Repealed, 1965 c 45 s 73
- 273.1311 — Repealed, 1987 c 268 art 6 s 53
- 273.1312 — Repealed, 1987 c 291 s 244
- 273.1313 — Repealed, 1987 c 291 s 244
- 273.1315 — Certification of 1b property.
- 273.1316 — Repealed, 2000 c 490 art 5 s 40
- 273.1317 — Repealed, 1997 c 231 art 1 s 21
- 273.1318 — Repealed, 1997 c 231 art 1 s 21
- 273.1319 — Single family housing; noncompliance; Minneapolis and St. Paul.
- 273.132 — Repealed, 1988 c 719 art 5 s 81
- 273.1321 — Vacant commercial industrial properties.
- 273.133 — Repealed, 1Sp1985 c 14 art 4 s 98
- 273.134 — Taconite and iron ore areas; tax relief area; definitions.
- 273.1341 — Taconite assistance area.
- 273.135 — Homestead property tax relief.
- 273.136 — Taconite property tax relief account; replacement of revenue.
- 273.137 — Repealed, 1991 c 291 art 12 s 35
- 273.138 — Subdivision 1. Repealed, 1983 c 342 art 5 s 16
- 273.1381 — Repealed, 1994 c 587 art 3 s 21 para (b)
- 273.1382 — Repealed, 1Sp2001 c 5 art 3 s 96
- 273.1383 — 1997 flood loss replacement aid.
- 273.1384 — Market value homestead credits.
- 273.1385 — Aid for Public Employees Retirement Association employer contribution rate increase.
- 273.1386 — 2002 flood loss; city replacement aid.
- 273.139 — Repealed, 1983 c 342 art 5 s 16
- 273.1391 — Supplementary homestead property tax relief.
- 273.1392 — Payment; school districts.
- 273.1393 — Computation of net property taxes.
- 273.1394 — Repealed, 1988 c 719 art 5 s 81
- 273.1395 — Repealed, 1988 c 719 art 5 s 81
- 273.1396 — Repealed, 1988 c 719 art 5 s 81
- 273.1397 — Repealed, 1988 c 719 art 5 s 81
- 273.1398 — Disparity reduction aid and credit; aids for court costs.
- 273.1399 — Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41
- 273.14 — Definitions.
- 273.15 — Repealed, 1Sp1985 c 14 art 4 s 98
- 273.16 — Determination of classification.
- 273.165 — Taxation of separate mineral interests and unmined iron ore.
- 273.1651 — Taxation and forfeiture of stockpiled metallic minerals material.
- 273.166 — Repealed, 1Sp2003 c 21 art 6 s 17
- 273.17 — Assessment of real property.
- 273.18 — Listing, valuation, and assessment of exempt property by county auditors.
- 273.19 — Lessees and equitable owners.
- 273.20 — Assessor may enter dwellings, buildings, or structures.
- 273.21 — Neglect by auditor or assessor; penalty.
- 273.22 — Repealed, 1994 c 416 art 1 s 65
- 273.23 — Repealed, 1983 c 222 s 45
- 273.24 — Repealed, 1983 c 222 s 45
- 273.25 — Lists to be verified.
- 273.26 — Personal property; where listed.
- 273.27 — Repealed, 1984 c 593 s 46
- 273.28 — Repealed, 1983 c 222 s 45
- 273.29 — Repealed, 1983 c 222 s 45
- 273.30 — Repealed, 1983 c 222 s 45
- 273.31 — Repealed, 1983 c 222 s 45
- 273.32 — Elevators and warehouses on railroad.
- 273.33 — Express, stage and transportation companies; pipe lines.
- 273.34 — Repealed, 1983 c 222 s 45
- 273.35 — Gas and water companies.
- 273.36 — Electric light and power companies.
- 273.37 — Companies supplying electric power.
- 273.371 — Reports of utility companies.
- 273.372 — Proceedings and appeals; utility or railroad valuations.
- 273.38 — Percentage of assessments; exceptions.
- 273.39 — Rural area.
- 273.40 — Annual tax on cooperative associations.
- 273.41 — Amount of tax; distribution.
- 273.42 — Rate of tax; entry and certification; credit on payment; property tax credit.
- 273.425 — Adjustment of levy.
- 273.43 — Personal property of certain companies, where listed.
- 273.44 — Repealed, 1983 c 222 s 45
- 273.45 — Repealed, 1983 c 222 s 45
- 273.46 — Assignees and receivers.
- 273.47 — Property moved between January and March.
- 273.48 — Where listed in case of doubt.
- 273.49 — Repealed, 1993 c 375 art 3 s 47
- 273.50 — Lists may be destroyed.
- 273.51 — Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690
- 273.52 — Repealed, 1983 c 222 s 45
- 273.53 — Repealed, 1969 c 9 s 99
- 273.54 — Repealed, 1969 c 9 s 99
- 273.55 — Repealed, 1969 c 9 s 99
- 273.56 — Repealed, 1984 c 593 s 46
- 273.57 — Repealed, 1969 c 9 s 99
- 273.58 — Repealed, 1969 c 9 s 99
- 273.59 — Repealed, 1969 c 9 s 99
- 273.60 — Repealed, 1969 c 9 s 99
- 273.61 — Repealed, 1969 c 9 s 99
- 273.62 — Repealed, 1969 c 9 s 99
- 273.63 — Repealed, 1969 c 9 s 99
- 273.64 — Repealed, 1969 c 9 s 99
- 273.65 — Failure to list; examination under oath; duties of assessor.
- 273.66 — Owner absent or sick.
- 273.67 — Procedure when owner does not list or is not sworn.
- 273.68 — Failure to obtain list.
- 273.69 — Repealed, Ex1971 c 31 art 31 s 1
- 273.70 — Repealed, Ex1971 c 31 art 31 s 1
- 273.71 — Repealed, 1987 c 291 s 244
- 273.72 — Repealed, 1987 c 291 s 244
- 273.73 — Repealed, 1987 c 291 s 244
- 273.74 — Repealed, 1987 c 291 s 244
- 273.75 — Repealed, 1987 c 291 s 244
- 273.76 — Repealed, 1987 c 291 s 244
- 273.77 — Repealed, 1987 c 291 s 244
- 273.78 — Repealed, 1987 c 291 s 244
- 273.80 — Distressed homestead reinvestment exemption.
- 273.86 — Repealed, 1987 c 291 s 244
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