Minnesota Chapter 272 — Taxation, general provisions
- Repealed, Renumbered, etc. Sections within Chapter 272
- 272.01 — Property subject to taxation.
- 272.011 — State-owned property used for housing officers or employees.
- 272.02 — Exempt property.
- 272.021 — Property of volunteer fire department exempt from taxation.
- 272.0211 — Sliding scale market value exclusion for electric power generation efficiency.
- 272.0212 — Border development zone property.
- 272.022 — Repealed, 1983 c 222 s 45
- 272.023 — Repealed, 1983 c 222 s 45
- 272.024 — Repealed, 1983 c 222 s 45
- 272.025 — Filing requirement.
- 272.026 — Tax status of property managed by a housing redevelopment authority or public housing agency.
- 272.027 — Personal property used to generate electricity for production and resale.
- 272.028 — Payment in lieu of production tax; wind generation facilities.
- 272.029 — Wind energy production tax.
- 272.03 — Definitions.
- 272.031 — Abbreviations.
- 272.039 — Legislative findings and conclusions related to the taxation of minerals owned separately from the surface.
- 272.04 — Mineral, gas, coal, and oil owned apart from land; space above and below surface.
- 272.05 — Reserved timber or mineral rights or interests in lands subject to taxation; may be sold for taxes.
- 272.06 — Legality presumed.
- 272.07 — Repealed, 1965 c 45 s 73
- 272.08 — Interest on unpaid taxes.
- 272.09 — Repealed, 1994 c 510 art 1 s 13
- 272.10 — Right to assess and collect; limitation.
- 272.11 — Expenses of reassessment.
- 272.115 — Certificate of value; filing.
- 272.12 — Conveyances, taxes paid before recording.
- 272.121 — Current tax on divided parcels.
- 272.13 — Repealed, 1971 c 63 s 4
- 272.14 — Transfer of undivided interest.
- 272.15 — Deed to correct title.
- 272.16 — Transfer of specific part.
- 272.161 — Determination of net tax capacity of specific part of land transferred.
- 272.162 — Restrictions on transfers of specific parts.
- 272.17 — List of certificates of sale filed with auditor.
- 272.18 — Repealed, 1979 c 9 s 3
- 272.19 — Platting of irregular tracts.
- 272.191 — Irregular tracts of land, code system of describing.
- 272.192 — Records.
- 272.193 — Numbering tracts.
- 272.194 — Notices.
- 272.195 — Legal description.
- 272.196 — Certified copies, filing, exceptions.
- 272.20 — Railroad lands becoming taxable; lists of lands reverting to railroads.
- 272.21 — Railroad lands; sale.
- 272.22 — When stock represents lands.
- 272.23 — Taxability in litigation.
- 272.24 — Company to report transfers.
- 272.25 — Repealed, 1965 c 45 s 73
- 272.26 — Repealed, 1965 c 45 s 73
- 272.27 — Repealed, 1965 c 45 s 73
- 272.28 — Counties having bonded debt; sinking fund; tax.
- 272.29 — Governor may suspend or remove.
- 272.30 — Actions against officers; expense of county.
- 272.31 — Lien of real estate taxes.
- 272.32 — Assessments for local improvements in cities.
- 272.33 — Assessments for local improvements in cities of first class.
- 272.34 — Repealed, 1984 c 593 s 46
- 272.35 — Repealed, 1984 c 593 s 46
- 272.36 — Repealed, 1984 c 593 s 46
- 272.37 — Application.
- 272.38 — Structures, standing timber, or minerals not to be removed.
- 272.39 — Structures, timber, or minerals may be seized.
- 272.40 — Removal.
- 272.41 — Standing timber; taxes or assessments unpaid; persons cutting for commercial purposes to give notice to county auditor.
- 272.42 — Violations; liability.
- 272.43 — Real estate tax judgment; no limitation.
- 272.435 — Notice of tax payments to mortgagors and contract vendees.
- 272.44 — Taxes paid by lien holders are an additional lien.
- 272.45 — Taxes paid by tenant or other person become lien, upon notice filed with county recorder.
- 272.46 — Auditor to furnish statement of tax liens and tax sales; fees; application.
- 272.47 — Repealed, 1994 c 510 art 1 s 13
- 272.479 — Scope.
- 272.48 — Repealed, 1971 c 265 s 7
- 272.481 — Place of filing.
- 272.482 — Execution of notices and certificates.
- 272.483 — Duties of filing officer.
- 272.484 — Fees.
- 272.485 — Uniformity of application and construction.
- 272.486 — Short title.
- 272.487 — Repealed, 1991 c 291 art 18 s 16
- 272.488 — Computerized filing of tax liens and notices.
- 272.49 — Repealed, 1951 c 127 s 1
- 272.50 — Repealed, 1991 c 291 art 15 s 10
- 272.51 — Repealed, 1991 c 291 art 15 s 10
- 272.52 — Repealed, 1991 c 291 art 15 s 10
- 272.53 — Repealed, 1991 c 291 art 15 s 10
- 272.54 — Renumbered 281.321
- 272.55 — Renumbered 281.322
- 272.56 — Renumbered 281.323
- 272.57 — Renumbered 281.324
- 272.58 — Enforcement of taxes reciprocally in courts of this and other states.
- 272.59 — Repealed, 1979 c 303 art 2 s 38
- 272.61 — Repealed, 1984 c 593 s 46
- 272.62 — Repealed, 1984 c 593 s 46
- 272.63 — Repealed, 1984 c 593 s 46
- 272.64 — Repealed, 1988 c 719 art 5 s 81
- 272.65 — Repealed, 1971 c 780 s 1
- 272.66 — Repealed, 1984 c 593 s 46
- 272.67 — Division of land in cities into rural and urban districts.
- 272.68 — Payment of taxes and assessments on property acquired by the state.
- 272.69 — Listing leased personal property; penalty.
- 272.70 — Repealed, 1990 c 480 art 7 s 34
- 272.71 — TIF properties; notice of potential valuation reductions.