Source: https://www.revisor.mn.gov/statutes/?id=272.01
Timestamp: 2018-03-22 08:09:27
Document Index: 190069259

Matched Legal Cases: ['art 5', 'art 2', 'art 2', 'art 2', 'art 2', 'art 8', 'art 6', 'art 2', 'art 1', 'art 1', 'art 5', 'art 5', 'art 17', 'art 9']

272.01 - 2017 Minnesota Statutes
272.001272.011
All real and personal property in this state is taxable, except Indian lands and such other property as is by law exempt from taxation.
(b) Real estate exempt from ad valorem taxes and taxes in lieu thereof which is leased, loaned, or otherwise made available to telephone companies or electric, light and power companies upon which personal property consisting of transmission and distribution lines is situated and assessed pursuant to sections 273.37, 273.38, 273.40 and 273.41, or upon which are situated the communication lines of express, railway, or telephone companies, or pipelines used for the transmission and distribution of petroleum products, or the equipment items of a cable communications company subject to sections 238.35 to 238.42;
(1974) RL s 794; Ex1959 c 1 s 1; Ex1959 c 85 s 1; 1961 c 361 s 1; 1965 c 622 s 1; 1967 c 865 s 1; 1973 c 123 art 5 s 7; 1980 c 607 art 2 s 5; 1Sp1981 c 1 art 2 s 2; 1986 c 399 art 2 s 3; 1986 c 400 s 3; 1986 c 444; 1Sp1986 c 3 art 2 s 41; 1987 c 268 art 8 s 1,2; 1988 c 698 s 4; 1988 c 719 art 6 s 2; 1989 c 239 s 1; 1989 c 277 art 2 s 14; 1991 c 350 art 1 s 17; 1992 c 464 art 1 s 32; 1993 c 375 art 5 s 2; 2005 c 151 art 5 s 4; 2007 c 138 s 10; 2013 c 143 art 17 s 5; 2014 c 308 art 9 s 20,21