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- Section 273.011 Repealed, 1977 c 423 art 2 s 20
- Section 273.012 Repealed, 1977 c 423 art 2 s 20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- Section 273.04 Repealed, 1984 c 593 s 46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 273.0535 County or Local Assessing District to Assume Cost of Training
- 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 273.0645 Commissioner Review of Local Assessment Practices
- 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- Section 273.07 Repealed, 1947 c 531 s 10
- Section 273.071 Repealed, Ex1967 c 32 art 8 s 12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 273.0755 Training and Education of Property Tax Personnel
- Section 273.08 Assessor's Duties
- Section 273.09 Local, South St. Paul
- Section 273.10 School Districts
- Section 273.105 Internal Revenue Code
- 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- Section 273.1105 Repealed, 1Sp1985 c 14 art 4 s 98
- Section 273.1106 Repealed, 2009 c 88 art 2 s 54
- Section 273.1108 Annual Report on Agricultural Valuation and Classification
- Section 273.111 Agricultural Property Tax
- Section 273.1115 Aggregate Resource Preservation Property Tax Law
- Section 273.112 Private Outdoor Recreational, Open Space and Park Land Tax
- Section 273.113 Tax Credit for Property in Proposed Bovine Tuberculosis Modified Accredited Zone
- Section 273.114 Rural Preserve Property Tax Program
- 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 Repealed, 1Sp2007 c 2 art 3 s 12
- Section 273.1231 Tax Relief for Destroyed Property; Definitions
- Section 273.1232 Tax Relief for Destroyed Property; General Provisions
- Section 273.1233 Tax Relief for Destroyed Property; Local Option Disaster Abatement
- Section 273.1234 Tax Relief for Destroyed Property; Homestead and Disaster Credits
- Section 273.1235 Tax Relief for Destroyed Property; Local Option Disaster Credits
- Section 273.124 Homestead Determination; Special Rules
- Section 273.125 Assessment of Manufactured Homes
- Section 273.126 MS 2002 Repealed, 1Sp2001 c 5 art 3 s 96
- Section 273.127 Repealed, 2000 c 490 art 5 s 40
- Section 273.128 Certification of Low-Income Rental Property
- 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 273.1314 Repealed, 1983 c 342 art 8 s 10; 1987 c 291 s 244
- Section 273.1315 Certification of Class 1B Property
- Section 273.1316 Repealed, 2000 c 490 art 5 s 40
- 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 273.1321 Vacant Commercial Industrial Properties
- Section 273.133 Repealed, 1Sp1985 c 14 art 4 s 98
- Section 273.134 Taconite and Iron Ore Areas; Tax Relief Area; Definitions
- Section 273.1341 Taconite Assistance Area
- Section 273.1342 Electric Generating Plants in Taconite Tax Relief Areas
- Section 273.135 Homestead Property Tax Relief
- Section 273.136 Taconite Property Tax Relief Account; Replacement of Revenue
- Section 273.137 Repealed, 1991 c 291 art 12 s 35
- Section 273.138 Subdivisions renumbered, repealed, or no longer in effect
- Section 273.1381 Repealed, 1994 c 587 art 3 s 21 para (b)
- Section 273.1382 Repealed, 1Sp2001 c 5 art 3 s 96
- Section 273.1383 1997 Flood Loss Replacement Aid
- Section 273.1384 Market Value Homestead Credits
- Section 273.1385 Aid for Public Employees Retirement Association Employer Contribution Rate Increase
- Section 273.1386 2002 Flood Loss; City Replacement Aid
- 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 Disparity Reduction Aid and Credit
- Section 273.1399 Repealed, 1Sp2001 c 5 art 3 s 96; art 15 s 41
- 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 Repealed, 1Sp2003 c 21 art 6 s 17
- 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; Pipelines
- 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 273.3711 Recommended and Ordered Values
- Section 273.372 Proceedings and Appeals; Utility or Railroad Valuations
- 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