reglab/housing_qa huggingface dataset:
MN Stat § 271.19 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 271 — Tax Court|Section 271.19 — Costs And Disbursements.

271.19 COSTS AND DISBURSEMENTS. Upon the determination of any appeal under this chapter before the Tax Court, or of any review hereunder by the supreme court, the costs and disbursements shall be taxed and allowed in favor of the prevailing party and against the losing party as in civil actions or, if there has been an offer of judgment or settlement by a party prior to ten days before the court hears the appeal, pursuant to Minnesota Rules of Civil Procedure, rule 68. In any case where a person liable for a tax or other obligation has lost an appeal or review instituted by the person, and the Tax Court or court shall determine that the person instituted the same merely for the purposes of delay, or that the taxpayer's position in the proceedings is frivolous, additional costs, commensurate with the expense incurred and services performed by the agencies of the state in connection with the appeal, but not exceeding $5,000 in any case, may be allowed against the taxpayer, in the discretion of the Tax Court or court. Costs and disbursements allowed against any such person shall be added to the tax or other obligation determined to be due, and shall be payable therewith. To the extent described in section 15.471, where an award of costs and attorney fees is authorized under section 15.472, the costs and fees shall be allowed against the state, including expenses incurred by the taxpayer to administratively protest or appeal to the department of revenue the order, decision, or report of the commissioner that is the subject of the Tax Court proceedings. Costs and disbursements allowed against the state or other public agencies shall be paid out of funds received from taxes or other obligations of the kind involved in the proceeding, or other funds of the agency concerned appropriated and available therefor. Witnesses in proceedings under this chapter shall receive like fees as in the district court, to be paid in the first instance by the parties by whom the witnesses were called, and to be taxed and allowed as herein provided. History:  (2362-28) 1939 c 431 art 6 s 28; 1965 c 698 s 3; 1976 c 134 s 78; 1977 c 307 s 29; 1984 c 514 art 3 s 3; 1986 c 444; 1990 c 604 art 1 s 20; 1991 c 345 art 1 s 86; 1997 c 231 art 16 s 7
MN Stat § 271.20 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 271 — Tax Court|Section 271.20 — Decisions Filed Within Three Months.

271.20 DECISIONS FILED WITHIN THREE MONTHS. All questions of fact and law and all matters submitted to the judges of the Tax Court shall be disposed of and their decision filed with the court administrator of the Tax Court within three months after such submission, unless sickness or casualty shall prevent, or the time be extended by written consent of the parties. No part of the salary of any judge of the Tax Court shall be paid unless the voucher therefor be accompanied by the judge's certificate of full compliance with the requirements of this section. A Tax Court judge shall devote full time to the duties of the office and shall not engage in the practice of law. History:  (2362-30) 1939 c 431 art 6 s 30; 1965 c 698 s 3; 1976 c 134 s 78; 1977 c 307 s 24,29; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 272.011 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.011 — State-owned Property Used For Housing Officers Or Employees.

272.011 STATE-OWNED PROPERTY USED FOR HOUSING OFFICERS OR EMPLOYEES. Notwithstanding the provisions of section 272.02 or any other law to the contrary, any real property or portion thereof owned by the state and under the control of the state or any department, agency or institution thereof and regularly utilized as living accommodations for any officer or employee of the state or any department, agency or institution thereof shall be subject to assessment and taxation on the same basis as privately owned property of a like nature. History:   1973 c 509 s 1
MN Stat § 272.021 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.021 — Property Of Volunteer Fire Department Exempt From Taxation.

272.021 PROPERTY OF VOLUNTEER FIRE DEPARTMENT EXEMPT FROM TAXATION. The property of any volunteer fire department used exclusively for the prevention of and protection from fire to the property of the community is declared to be public property used for essential public and governmental purposes, and such property of the volunteer fire department shall be exempt from all taxes and special assessments of the city, the county, the state, or any political subdivision thereof. History:   1947 c 330 s 1
MN Stat § 272.0212 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.0212 — Border Development Zone Property.

272.0212 BORDER DEVELOPMENT ZONE PROPERTY. Subdivision 1. Exemption. All qualified property in a zone is exempt to the extent and for a period up to the duration provided by the zone designation and under sections 469.1731 to 469.1735. Subd. 2. Limits on exemption. (a) Property in a zone is not exempt under this section from the following: (1) special assessments; (2) ad valorem property taxes specifically levied for the payment of principal and interest on debt obligations; and (3) all taxes levied by a school district, except school referendum levies as defined in section 126C.17. (b) The city may limit the property tax exemption to a shorter period than the duration of the zone or to a percentage of the property taxes payable or both. Subd. 3. State aid. Property exempt under this section is included in the net tax capacity for purposes of computing aids under chapter 477A. Subd. 4. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Qualified property" means class 1, 3, 4, and 5 property as defined in section 273.13 that is located in a zone and is newly constructed after the zone was designated, including the land that contains the improvements. (c) "Zone" means a border city development zone designated under the provisions of section 469.1731. Subd. 5. Finding required. The exemption under this section is available to a parcel only if the municipality determines that the granting of the tax exemption is necessary to enable a business to expand within a zone or to attract a business to a zone. History:  1998 c 389 art 12 s 1; 2002 c 377 art 7 s 1; 2004 c 228 art 3 s 4; 2005 c 152 art 2 s 3,4
MN Stat § 272.0213 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.0213 — Leased Seasonal-recreational Land.

272.0213 LEASED SEASONAL-RECREATIONAL LAND. (a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19. "Qualified lands" for purposes of this section means land that: (1) is owned by a county, city, town, or the state; and (2) is rented by the entity for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential use, or class 1c commercial seasonal-recreational residential use. (b) Lands owned by the federal government and rented for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential, or class 1c commercial seasonal-recreational residential use are exempt from taxation, including the tax under section 273.19. History:  2008 c 366 art 6 s 7; 2010 c 389 art 1 s 4; 1Sp2017 c 1 art 2 s 6
MN Stat § 272.026 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.026 — Tax Status Of Property Managed By A Housing Redevelopment Authority Or Public Housing Agency.

272.026 TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY. Any property that is under the direct management and control of, but is not owned by, a housing redevelopment authority or public housing agency, and is used in a manner authorized and contemplated by sections 469.001 to 469.047, and for which the authority or agency is eligible for assistance payments under federal law, is public property used for essential public and governmental purposes, and the property and the authority or agency is exempt from all taxes and special assessments of the city, the county, the state, or any political subdivision of the state in the same manner as property referred to in section 469.040, subdivision 1. Payments in lieu of taxes for the property shall remain as provided in section 272.68 or 469.040, subdivision 3. History:  1Sp1985 c 14 art 8 s 10; 1987 c 291 s 206
MN Stat § 272.027 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.027 — Personal Property Used To Generate Electricity For Production And Resale.

272.027 PERSONAL PROPERTY USED TO GENERATE ELECTRICITY FOR PRODUCTION AND RESALE. Subdivision 1. Electricity generated to produce goods and services. Personal property used to generate electric power is exempt from property taxation if the electric power is used to manufacture or produce goods, products, or services, other than electric power, by the owner of the electric generation plant. The exemption does not apply to property used to produce electric power for sale to others and does not apply to real property. In determining the value subject to tax, a proportionate share of the value of the generating facilities, equal to the proportion that the power sold to others bears to the total generation of the plant, is subject to the general property tax in the same manner as other property. Power generated in such a plant and exchanged for an equivalent amount of power that is used for the manufacture or production of goods, products, or services other than electric power by the owner of the generating plant is considered to be used by the owner of the plant. Subd. 2. Exemption for customer-owned property transferred to a utility. (a) Tools, implements, and machinery of an electric generating facility are exempt if all the following requirements are met: (1) the electric generating facilities were operational and met the requirements for exemption of personal property under subdivision 1 on January 2, 1999; and (2) the generating facility is sold to a Minnesota electric utility. (b) Any tools, implements, and machinery installed to increase generation capacity are also exempt under this section provided that the existing tools, implements, and machinery are exempt under paragraph (a). Subd. 3.  [Repealed, 2008 c 366 art 6 s 52] History:  1995 c 264 art 3 s 5; 1999 c 243 art 5 s 4; 2014 c 308 art 9 s 23,94; 1Sp2017 c 1 art 15 s 36
MN Stat § 272.028 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.028 — Payment In Lieu Of Production Tax; Wind Generation Facilities.

272.028 PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES. A developer of a new or existing wind energy conversion system, as defined under section 272.029, subdivision 2, may negotiate with the county where the wind energy conversion system is located to establish a payment in lieu of the wind energy production tax imposed under section 272.029. The in lieu payment is to provide fees or compensation to the host jurisdictions to maintain public infrastructure and services. A host jurisdiction includes a city or town and the county in which a facility is located. The payment in lieu of the wind energy production tax may be based on production capacity, historical production, or other factors agreed upon by the parties. The payment in lieu of tax agreement must be signed by the parties and filed with the commissioner of revenue and the county recorder. Exemption from the tax under section 272.029 shall be effective for the same duration as the in lieu payments under this section are in effect. History:  1Sp2001 c 5 art 3 s 22; 2002 c 377 art 4 s 12
MN Stat § 272.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.04 — Mineral, Gas, Coal, And Oil Owned Apart From Land; Space Above And Below Surface.

272.04 MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE ABOVE AND BELOW SURFACE. Subdivision 1. Mineral, gas, coal, oil interests. When any mineral, gas, coal, oil, or other similar interests in real estate are owned separately and apart from and independently of the rights and interests owned in the surface of such real estate, such mineral, gas, coal, oil, or other similar interests may be assessed and taxed separately from such surface rights and interests in such real estate, including but not limited to the taxation provided in section 273.165, subdivision 1. All laws for the enforcement of taxes on real estate apply to such interest. Subd. 2. Right to use air space or below surface. When the right to use the air space above or subsurface area below any real estate is conveyed by an owner to another person, partnership or corporation, such right shall constitute a separate interest in real estate which may be assessed and taxed separately from other rights in such real estate. All laws for the enforcement of taxes on real estate shall apply to such rights. Subd. 3. Leases. When the right to use air space above or subsurface area below real estate is granted by a lease for a term of three or more years, by the state or an agency or subdivision thereof, by an institution whose property is exempt from taxation, or by a taxpayer whose property is not taxed in the same manner as other property, such right to use air space or subsurface area shall constitute an interest in real estate which may be assessed and taxed separately, notwithstanding any law to the contrary. All laws for the enforcement of taxes on real estate shall apply to such leased property. History:  (1978) 1905 c 161 s 1; 1967 c 214 s 4; 1973 c 650 art 20 s 2; 1Sp1985 c 14 art 4 s 33; 1997 c 31 art 3 s 2
MN Stat § 272.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.05 — Reserved Timber Or Mineral Rights Or Interests In Lands Subject To Taxation; May Be Sold For Taxes.

272.05 RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES. When lands are conveyed or transferred to the United States, to the state of Minnesota, or to any governmental subdivision of either, for any purpose and the owner reserves any right or interest in the timber upon or minerals in such land, such timber interest and any structure which the owner of such timber or mineral interest may erect on such land shall be assessed and taxed as real estate, and such mineral interest shall be assessed and taxed as minerals, separately from the surface of the land, and these interests may be sold for taxes in the same manner and with the same effect as other interests in real estate are sold for taxes. History:  (1978-1) 1925 c 170
MN Stat § 272.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.06 — Legality Presumed.

272.06 LEGALITY PRESUMED. No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon any property by any officer or board authorized to make and levy the same, shall be held invalid for want of any matter of form in any proceeding which does not affect the merits of the case, and which does not prejudice the rights of the party objecting thereto. All such assessments and levies shall be presumed to be legal until the contrary is affirmatively shown; and no sale of real estate for the nonpayment of taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit, or other paper required to be made and filed in any office is not found in such office, but, until the contrary is shown, the presumption shall be in all cases that such paper was properly made and filed. History:  (1982) RL s 800
MN Stat § 272.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.08 — Interest On Unpaid Taxes.

272.08 INTEREST ON UNPAID TAXES. When any sum becomes due to the state of Minnesota as a tax of any kind and remains unpaid for a period of 60 days, it shall draw interest at the rate of 12 percent per annum from the expiration of that period of 60 days, such interest to be paid and collected with, and in like manner as, the principal sum. This section shall not apply to any sum due or to become due to the state as taxes upon which interest or penalties are imposed after they become due or delinquent by any law now in force in this state. History:  (2200, 2202) 1907 c 82 s 1,3; 1978 c 767 s 6
MN Stat § 272.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.10 — Right To Assess And Collect; Limitation.

272.10 RIGHT TO ASSESS AND COLLECT; LIMITATION. Except as hereinafter provided, the right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall not be defeated by reason of any limitation contained in any statute of this state, and, except as otherwise provided in this chapter, there shall be no limitation of time upon the right of the state to provide for and enforce the assessment and collection of taxes upon all property subject to taxation. History:  (2206) RL s 980; 1939 c 423 s 1
MN Stat § 272.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.11 — Expenses Of Reassessment.

272.11 EXPENSES OF REASSESSMENT. When a reassessment is made pursuant to law the expenses thereof shall be audited and allowed by the board by which such reassessment was ordered and paid out of the county treasury upon the warrant of the county auditor. If the aggregate valuation of taxable property as determined by such reassessment shall be ten percent or more in excess of the aggregate valuation thereof as fixed by the original assessment, the compensation so paid by the county to the officers by whom such reassessment is made shall be charged to the county, city, or town in which such reassessment is made and be deducted by the county auditor from the next moneys coming into the county treasury apportionable to such county, city, or town. History:  (2208) RL s 982
MN Stat § 272.121 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.121 — Current Tax On Divided Parcels.

272.121 CURRENT TAX ON DIVIDED PARCELS. Subdivision 1. Certification of payment. Except as provided in subdivision 2, if a deed or other instrument conveys a parcel of land that is less than a whole parcel of land as described in the current tax list, the county auditor shall not transfer or divide the land in the auditor's official records, and the county recorder shall not file and record the instrument, unless the instrument of conveyance contains a certification by the county treasurer that the taxes due in the current tax year for the whole parcel have been paid. This certification is in addition to the certification for delinquent tax required by section 272.12. Subd. 2. Exceptions. No certification of current tax paid is required when the land is being conveyed to the federal government, the state, or a home rule charter or statutory city or any other political subdivision. No certification of current tax paid is required under subdivision 1 for any sheriff's or referee's certificate of sale or other instrument if a certification of delinquent tax for the instrument is not required under section 272.12. History:  1987 c 268 art 7 s 27; 1988 c 719 art 6 s 4; 1995 c 264 art 16 s 8
MN Stat § 272.122 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.122 — Electronic Facsimile.

272.122 ELECTRONIC FACSIMILE. All notations or certifications that are required under this chapter may be performed by electronic means. History:   2008 c 238 art 3 s 2
MN Stat § 272.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.14 — Transfer Of Undivided Interest.

272.14 TRANSFER OF UNDIVIDED INTEREST. Upon presentation of a deed or other instrument conveying an undivided part of a parcel of land, and upon payment of an equivalent proportional part of the taxes delinquent thereon, according to the records of the county auditor the county auditor shall endorse a certificate thereon, as prescribed in section 272.12. Delinquent taxes are those taxes deemed delinquent under section 279.02. History:  (2213) RL s 987; 1971 c 63 s 2; 1986 c 444
MN Stat § 272.15 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.15 — Deed To Correct Title.

272.15 DEED TO CORRECT TITLE. When a deed purporting to be a corrective deed is presented to the county attorney, accompanied by an abstract of title to the land described in the deed, or other evidence deemed satisfactory by the county attorney, the attorney shall examine such deed, abstract, or other evidence presented, upon tender of a fee of $5 therefor. On finding that such deed is given for the purpose of correcting a defect in the title, or on account of a technical error in a prior conveyance, the attorney shall so certify upon the deed; and thereupon the county recorder shall record it, if otherwise entitled to record, notwithstanding that there are unpaid taxes or assessments upon such land. History:  (2214) RL s 988; 1976 c 181 s 2; 1986 c 444; 2011 c 66 s 1
MN Stat § 272.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.16 — Transfer Of Specific Part.

272.16 TRANSFER OF SPECIFIC PART. Subdivision 1. Transfer of specific part. When any part less than the whole of any parcel of land, as charged in the tax lists, is conveyed, the county auditor shall transfer the same whenever the seller and purchaser agree, in a writing signed by them, or personally appear before the county auditor and agree, upon the amount of the net tax capacity to be transferred therewith. If the seller and purchaser do not so agree, the county auditor shall make a division of the net tax capacity that appears just to the auditor. If the county auditor is satisfied that the proportion of the net tax capacity so agreed to be transferred is greater than the proportional value of the land to be transferred therewith, and that the agreement was made by collusion of the parties, and with a view fraudulently to evade payment of taxes assessed on the entire parcel, the auditor may refuse to make the transfer. When any such transfer has already been procured by fraudulent agreement, the auditor shall cancel it, and the land so transferred shall be charged with taxes in the same manner as though the transfer had not been made. Subd. 2. Specific part conveyed after execution of a lender's lien. Notwithstanding the provisions of sections 272.12, 272.121, and 272.162, a lender that acquires, through execution of a lien, any part less than the whole of any parcel of land, as charged in the tax lists, may convey that part upon payment of the proper proportion of taxes due and owing on that part. The county auditor shall determine the proper proportion of taxes to be paid. The lender shall be required to provide the county auditor with instruments that document the lender's lien and the acquisition of the part. History:  (2215) RL s 989; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 7 s 3