reglab/housing_qa huggingface dataset:
MN Stat § 273.68 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.68 — Failure To Obtain List.

273.68 FAILURE TO OBTAIN LIST. In case of failure to obtain a statement of personal property, the assessor shall ascertain the amount and value of such property, and assess the same at such amount as the assessor believes to be the market value thereof. When requested, the assessor shall sign and deliver to the person assessed a copy of the statement showing the valuation of the property so listed. History:  (2033) RL s 846; 1975 c 339 s 8; 1986 c 444
MN Stat § 273.88 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.88 — Equalization Of Public Utility Structures.

273.88 EQUALIZATION OF PUBLIC UTILITY STRUCTURES. After making the apportionment provided in Minnesota Rules, part 8100.0600, the commissioner must equalize the values of the operating structures to the level accepted by the State Board of Equalization if the appropriate sales ratio for each county, as conducted by the Department of Revenue pursuant to section 270.12, subdivision 2, clause (6), is outside the range accepted by the State Board of Equalization. The commissioner must not equalize the value of the operating structures if the sales ratio determined pursuant to this subdivision is within the range accepted by the State Board of Equalization. History:   1Sp2017 c 1 art 15 s 24
MN Stat § 274.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.03 — Notice Of Meeting.

274.03 NOTICE OF MEETING. The clerk shall give at least ten days' posted notice of the time and place of the meeting of the board of review. Failure to give notice or hold the meeting does not vitiate any assessment, except as to the excess over the market value of the property. History:  (2036) RL s 849; 1941 c 402 s 2; 1975 c 339 s 8; 1987 c 229 art 4 s 1
MN Stat § 274.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.07 — List By Person Sick Or Absent.

274.07 LIST BY PERSON SICK OR ABSENT. If any person required to list property for taxation is prevented by sickness or absence from listing it with the assessor, the person, or the person's agent in charge of the property, may give the auditor a statement of the property value as required by this chapter at any time before the taxes are extended by the county auditor. The auditor shall list the property and correct the corresponding items in the return made by the assessor. No statement may be received from any person who refused or neglected to attest to the statement when required by the assessor. No statement may be received from any person, unless the person makes and files with it an affidavit of absence from the town or district without design to avoid the listing of the property, or was prevented by sickness from giving the assessor the required statement when asked to do so. History:  (2041) RL s 851; 1986 c 444; 1987 c 229 art 4 s 1
MN Stat § 274.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.08 — Correction Of Books.

274.08 CORRECTION OF BOOKS. The county auditor shall carefully examine the assessment books. If any property has been omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission. Upon notification, the assessor shall immediately determine the value of the omitted property and correct the original return. If the assessor does not perform, the auditor shall determine the value of the property and make the necessary corrections. History:  (2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1
MN Stat § 274.09 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.09 — Correction Of False Lists And Returns.

274.09 CORRECTION OF FALSE LISTS AND RETURNS. If the county auditor believes that any person has given the assessor a false statement of personal property, or that the assessor has not returned the full amount of all property required to be listed in the assessor's town or district, or has omitted, or made an erroneous return of, any property subject to taxation, the auditor shall correct the return of the assessor. At any time before the final settlement with the county treasurer, the auditor shall charge the owners of the property on the tax lists with the proper amount of taxes. For purposes of this section the auditor may issue compulsory process, require the attendance of any person supposed to have a knowledge of the property, or its value, and examine the person, on oath, about the statement or return. Before making the entry on the tax list, the county auditor shall notify the person required to list the property of the right to show that the person's statement or the return of the assessor is correct. The county auditor shall file in the auditor's office a statement of the facts or evidence upon which the auditor made the corrections. The county auditor must not reduce the amount returned by the assessor without the written consent of the commissioner of revenue. A statement supporting the reduction must be submitted by the county auditor or the party aggrieved to the commissioner of revenue. History:  (2043) RL s 853; Ex1959 c 59 s 2; 1973 c 582 s 3; 1986 c 444; 1987 c 229 art 4 s 1
MN Stat § 274.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.11 — Taxes A Lien On Property In Examiner's List.

274.11 TAXES A LIEN ON PROPERTY IN EXAMINER'S LIST. The taxes upon the property on the list of the examiner under section 274.10, and found to have been omitted from or undervalued in the tax list for any year, is a lien upon all the real property owned in the county by any person named in it as the owner. The lien attaches at the time the list is filed with the county auditor. The lien continues until the taxes are paid. The lien may be satisfied from the proceeds of the sale of any property in the county owned by the person. History:  (2047) RL s 857; 1987 c 229 art 4 s 1
MN Stat § 274.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.12 — Duties Of Auditor And Assessors.

274.12 DUTIES OF AUDITOR AND ASSESSORS. Upon the receipt of the examiner's list, the county auditor shall enter the property described in it in the real and personal property assessment books. Upon receiving the books from the auditor, the assessor shall assess the property entered in it at its market value as shown by the list. A copy of the list must be furnished to the assessor with the assessment books of the district. The assessor shall also make the necessary corrections in any assessment made before receipt of the list to correspond with the market value of the property shown in the list and correct the returns accordingly. The auditor shall proceed under sections 273.02 and 274.09. On finding from the examiner's list that any property has been omitted from or undervalued in the lists of any prior year or years, the auditor shall enter it on the assessment and tax books for the year or years it was omitted or undervalued. The omitted and undervalued property must be assessed at the valuation and amounts shown on the list. The arrearages of taxes on the property accruing against it must be extended upon the tax list for the current year and collected like other taxes. An assessor or county auditor who neglects to perform a duty under this section is guilty of a misdemeanor. In addition to the usual penalty, the assessor or auditor is liable on official bond for all taxes on the property on the examiner's list. History:  (2048) RL s 858; 1975 c 339 s 8; 1986 c 444; 1987 c 229 art 4 s 1
MN Stat § 274.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.14 — Length Of Session; Record.

274.14 LENGTH OF SESSION; RECORD. The board must meet after the second Friday in June on at least one meeting day and may meet for up to ten consecutive meeting days. The actual meeting dates must be contained on the valuation notices mailed to each property owner in the county as provided in section 273.121. For this purpose, "meeting days" is defined as any day of the week excluding Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken by the county board of review after June 30 is valid, except for corrections permitted in sections 273.01 and 274.01. The county auditor shall keep an accurate record of the proceedings and orders of the board. The record must be published like other proceedings of county commissioners. A copy of the published record must be sent to the commissioner of revenue within five days following final action of the county board of equalization. For counties that conduct either regular board of review meetings or open book meetings, at least one of the meeting days must include a meeting that does not end before 7:00 p.m. For counties that require taxpayer appointments for the board of review, appointments must include some available times that extend until at least 7:00 p.m. The county may have a Saturday meeting in lieu of, or in addition to, the extended meeting times under this paragraph. History:  (2050) RL s 860; 1949 c 543 s 4; 1971 c 564 s 9; 1973 c 582 s 3; 1975 c 339 s 7; 1976 c 334 s 8; 1980 c 437 s 8; 1987 c 229 art 4 s 1; 1987 c 268 art 7 s 38; 1Sp1989 c 1 art 9 s 29; 1990 c 480 art 7 s 15; 1995 c 264 art 11 s 5; 2005 c 151 art 5 s 27; 2008 c 366 art 6 s 32; 2009 c 88 art 10 s 13; 1Sp2019 c 6 art 18 s 14
MN Stat § 274.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.16 — Corrected Lists.

274.16 CORRECTED LISTS. The county assessor or, in Ramsey County, the official designated by the board of county commissioners shall calculate the changes of the assessment lists determined by the county board of equalization, and make corrections accordingly, in the real or personal lists, or both, and shall make duplicates of them. One must be filed in the assessor's office, and one must be forwarded to the commissioner of revenue as provided in section 270C.89. History:  (2052) RL s 862; 1949 c 543 s 5; 1955 c 71 s 1; 1971 c 25 s 56; 1971 c 564 s 10; 1973 c 582 s 3; 1978 c 743 s 11; 1986 c 444; 1987 c 229 art 4 s 1; 1987 c 268 art 7 s 39; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 18 s 15
MN Stat § 274.17 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.17 — Record; Abstract To County Auditors.

274.17 RECORD; ABSTRACT TO COUNTY AUDITORS. The secretary shall keep a record of the proceedings of the county board of equalization. The record must be published in the annual report of the commissioner of management and budget. Upon final adjournment the secretary shall send each county auditor an abstract of the proceedings, specifying: (1) the percent added to or deducted from the valuation of the real property of each of the towns and cities, and of the real property not in towns or cities, in case an equal percent has not been added to or deducted from each; (2) the percent added to or deducted from the classes of personal property in each of the towns and cities; and (3) the amounts added to the assessments of individuals, firms, or corporations. The county auditor shall add to or deduct from each tract or lot of real property in the county the required percent on the valuation of the property after equalization by the county board, rounding the value of each separate tract or lot to the nearest dollar. The county auditor shall also add to or deduct from the classes of personal property in the county the required percent on the valuation of the property after equalization by the county board, rounding the value of each separate class of personal property to the nearest dollar. The county auditor shall also add to the assessments of individuals, firms, and corporations after equalization by the county board, the required amounts. History:  (2053) RL s 864; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1987 c 229 art 4 s 1; 2009 c 101 art 2 s 109
MN Stat § 274.175 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.175 — Values Finalized.

274.175 VALUES FINALIZED. The assessments recorded by the county assessor and the county auditor under sections 273.124, subdivision 9; 274.16; 274.17; or other law for real and personal property are final on July 1 of the assessment year, except for property added to the assessment rolls under section 272.02, subdivision 38, and assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711 or deleted because of tax forfeiture pursuant to chapter 281. No changes in value may be made after July 1 of the assessment year, except for corrections permitted in sections 273.01 and 274.01, or assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711. History:  1Sp1989 c 1 art 9 s 30; 1990 c 480 art 7 s 16; 2009 c 88 art 10 s 14; 2011 c 112 art 3 s 8
MN Stat § 274.18 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 274 — Assessments; Review, Correction, Equalization|Section 274.18 — Abstract Of Realty Assessment Roll To Town Clerks.

274.18 ABSTRACT OF REALTY ASSESSMENT ROLL TO TOWN CLERKS. Once each year, the county auditor shall make out and send to each town clerk in the county who has requested it, a copy or abstract of the latest available real estate assessment roll of the town, as equalized by the county and state boards of equalization. History:  (2054) RL s 865; 1979 c 50 s 31; 1986 c 444; 1987 c 229 art 4 s 1; 1993 c 375 art 3 s 23
MN Stat § 275.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.01 — Levy In Specific Amounts.

275.01 LEVY IN SPECIFIC AMOUNTS. All taxes shall be levied or voted in specific amounts and the rates percent shall be determined from the amount of property as equalized by the state Board of Equalization each year, except such general taxes as may be definitely fixed by law. History:  (2055) RL s 866
MN Stat § 275.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.02 — State Levy For Bonded Debt; Certification Of Tax Rate.

275.02 STATE LEVY FOR BONDED DEBT; CERTIFICATION OF TAX RATE. A state tax for bonded debt pursuant to the Minnesota Constitution, article XI, shall be levied on the tax capacity of all taxable property in the state. The rate of the tax shall be certified by the state auditor to each county auditor on or before November 1 annually. The tax under this section is not treated as a local tax rate under section 469.177. History:  (2056) RL s 867; 1935 c 282; Ex1959 c 70 art 2 s 1; 1965 c 45 s 49; 1984 c 593 s 33; 1Sp2001 c 5 art 3 s 45
MN Stat § 275.066 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.066 — Special Taxing Districts; Definition.

275.066 SPECIAL TAXING DISTRICTS; DEFINITION. For the purposes of property taxation and property tax state aids, the term "special taxing districts" includes the following entities: (1) watershed districts under chapter 103D; (2) sanitary districts under sections 442A.01 to 442A.29; (3) regional sanitary sewer districts under sections 115.61 to 115.67; (4) regional public library districts under section 134.201; (5) park districts under chapter 398; (6) regional railroad authorities under chapter 398A; (7) hospital districts under sections 447.31 to 447.38; (8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15; (9) Duluth Transit Authority under sections 458A.21 to 458A.37; (10) regional development commissions under sections 462.381 to 462.398; (11) housing and redevelopment authorities under sections 469.001 to 469.047; (12) port authorities under sections 469.048 to 469.068; (13) economic development authorities under sections 469.090 to 469.1081; (14) Metropolitan Council under sections 473.123 to 473.549; (15) Metropolitan Airports Commission under sections 473.601 to 473.679; (16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716; (17) Morrison County Rural Development Financing Authority under Laws 1982, chapter 437, section 1; (18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6; (19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections 1 to 6; (20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5, section 39; (21) Middle Mississippi River Watershed Management Organization under sections 103B.211 and 103B.241; (22) fire protection and emergency medical services special taxing districts under section 144F.01; (23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251; (24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home under Laws 2003, First Special Session chapter 21, article 4, section 12; (25) an airport authority created under section 360.0426; and (26) any other political subdivision of the state of Minnesota, excluding counties, school districts, cities, and towns, that has the power to adopt and certify a property tax levy to the county auditor, as determined by the commissioner of revenue. History:  1994 c 416 art 1 s 28; 1995 c 186 s 54; 1995 c 236 s 2; 2000 c 490 art 5 s 17; 1Sp2001 c 5 art 3 s 50; 1Sp2003 c 21 art 4 s 7; 2008 c 154 art 2 s 18; 2009 c 86 art 1 s 87; 2010 c 389 art 8 s 17; 2013 c 114 art 5 s 1; 2013 c 125 art 1 s 60; 1Sp2021 c 14 art 6 s 13
MN Stat § 275.067 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.067 — Special Taxing Districts; Organization Date; Certification Of Levy Or Special Assessments.

275.067 SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION OF LEVY OR SPECIAL ASSESSMENTS. Special taxing districts as defined in section 275.066 organized on or before July 1 in the current calendar year, and special taxing districts organized in a prior year that have not previously certified a levy to the county auditor, are allowed to certify a levy to the county auditor in the current year for property taxes or special assessments to be payable in the following calendar year to the extent that the special taxing district is authorized by statute or special act to levy taxes or special assessments, but only if the county auditor receives written notice from the district on or before July 1 of the current year that the district may be certifying a levy in the current year, and the notice includes a complete list or other description of the tax parcels in the district and a map showing the boundaries of the district. Special taxing districts organized after July 1 in a calendar year may not certify a levy of property taxes or special assessments to the county auditor under the powers granted to them by statute or special act and subject to the requirements of this section until the following calendar year. All special taxing districts must notify the county auditor by July 1 in order for its boundaries for the levy to be certified that year to be different than its boundaries for levies certified in prior years, and the notice must include a complete list or other description of the tax parcels within the new boundaries and a map showing the new boundaries of the district. History:  1994 c 416 art 1 s 29; 2008 c 154 art 13 s 40
MN Stat § 275.075 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.075 — Omission By Inadvertence; Correction.

275.075 OMISSION BY INADVERTENCE; CORRECTION. Whenever the amount of taxes as levied and certified by the tax levying body of any county, city, town, special taxing district, or school district has not been, as the result of error, inadvertence, or from the estimates as provided in section 275.08, by the county auditor extended and spread in conformity therewith, such tax levying body may include in its tax levy for the year following, the whole or any part of the amount so omitted through error, inadvertence, or from the estimates as provided in section 275.08, in addition to its current levy and in addition to and notwithstanding any limitations to the contrary. History:  1947 c 71 s 1; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 9; 1997 c 84 art 1 s 1
MN Stat § 275.077 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.077 — Errors By County Auditor Affecting Township Levy.

275.077 ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY. Subdivision 1. Error in recording levy. If an error is made by a county auditor in recording the levy of a township lower than the levy certified by the township, the governing body of the county in which the error was made shall appropriate and disburse to the affected township sufficient funds to make up for the difference created by the error within 30 days of notification of the error. Subd. 2. Correction of levy amount. The difference between the correct levy and the erroneous levy shall be added to the township levy for the subsequent levy year; provided that if the amount of the difference exceeds 0.12089 percent of estimated market value, the excess shall be added to the township levy for the second and later subsequent levy years, not to exceed an additional levy of 0.12089 percent of estimated market value in any year, until the full amount of the difference has been levied. The funds collected from the corrected levies shall be used to reimburse the county for the payment required by subdivision 1. History:  1979 c 16 s 1,2; 1989 c 277 art 4 s 23; 2013 c 143 art 14 s 33
MN Stat § 275.079 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.079 — County Auditor To Calculate Tax Rate.

275.079 COUNTY AUDITOR TO CALCULATE TAX RATE. The county auditor shall calculate the tax rate necessary to raise the required amount of the various taxes on the net tax capacity of all property as returned by the commissioner and the State Board of Equalization. History:   2005 c 151 art 1 s 97
MN Stat § 275.092 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.092 — Local Acts Limiting County Levy Or Appropriation.

275.092 LOCAL ACTS LIMITING COUNTY LEVY OR APPROPRIATION. Any special act for a single county relating to a limitation on the authority of a county board to levy taxes or make an appropriation for a particular purpose, however stated in mills, dollars, or a per capita amount, which is inconsistent with Laws 1973, chapter 583, sections 1 to 35 is superseded. History:   1973 c 583 s 36
MN Stat § 275.124 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 275 — Taxes; Levy, Extension|Section 275.124 — Report Of Certified Levy.

275.124 REPORT OF CERTIFIED LEVY. Prior to April 1 of each year, each county auditor shall report to the commissioner of education on forms furnished by the commissioner, the amount of the certified levy made by each school district within the county which has taxable property and any other information concerning these levies that is deemed necessary by the commissioner. History:  1969 c 1109 s 3; 1975 c 162 s 40; 1977 c 447 art 7 s 25; 1978 c 764 s 102; 1Sp1989 c 1 art 9 s 43; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12