reglab/housing_qa huggingface dataset:
MN Stat § 273.1319 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1319 — Single Family Housing; Noncompliance; Minneapolis And St. Paul.

273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL. (a) If the city determines that a residential rental property classified as class 4bb under section 273.13, subdivision 25, is not in compliance with the city's applicable rental licensing requirements and housing codes, the city shall notify the property owner of the specific items that are not in compliance. The owner has 60 days to correct the noncompliance items identified by the city. If they have not been corrected within the 60-day time period to the satisfaction of the city, the city shall notify the assessor that the property is out of compliance and is no longer eligible for the class 4bb property classification. Notwithstanding any other provision of law, the assessor shall reclassify the property for the current assessment year, for taxes payable in the following year as class 4b property. The assessor shall notify the property owner of the action. (b) This section applies only to property located in the cities of Minneapolis and St. Paul. (c) This section is effective for each of the cities of Minneapolis and St. Paul upon compliance with section 645.021, subdivision 3, by the governing body of the city. History:  1997 c 231 art 1 s 11  NOTE: This section was approved by the city of Minneapolis on October 10, 1997, and filed with the Secretary of State on October 23, 1997. This section was not approved by the city of St. Paul.
MN Stat § 273.1321 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1321 — Vacant Commercial Industrial Properties.

273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES. Subdivision 1. Authority. A city may establish, by ordinance, a program to encourage redevelopment, provide for better utilization of commercial-industrial property, and eliminate blighting influences by revoking the eligibility of individual commercial-industrial properties to receive the credit authorized under section 273.1398, subdivision 4. The program may revoke eligibility of a property only if: (1) the property has been vacant, as defined in subdivision 3, clause (1), (2), or (3), for three or more consecutive years prior to the current assessment year; or (2) the property has been vacant as defined under subdivision 3, clause (4), for five or more consecutive years prior to the current assessment year. Subd. 2. Minimum program requirements. The program must provide: (1) standards for determining whether a property is vacant; (2) written assessment notice by the city or county to the property owner informing the owner that the property's eligibility will be revoked; (3) opportunity for the property owner to appeal the revocation at the local and county board of appeal and equalization; (4) timely notice to the county assessor of the property's eligibility revocation, or if the city has a city assessor and the city assessor has revoked the property's eligibility; and (5) any other provisions the city determines are necessary or appropriate to the operation of the program to achieve its purposes. Subd. 3. Definition of vacant. A program established under this section may provide that a property is vacant if the property is: (1) condemned, dangerous, or having multiple building code violations; (2) condemned and illegally occupied; (3) either occupied or unoccupied, during which time the enforcement officer for the municipality has issued multiple orders to correct nuisance conditions; or (4) unoccupied and not utilized for a commercial or industrial purpose. Subd. 4. Notice to property owner. The municipality shall give notice to the property owner stating that the property may cease to be eligible for the credit under section 273.1398, subdivision 4, unless the property is occupied, the conditions in subdivision 3, clauses (1) to (3), are remedied, and the property is used for a commercial or industrial purpose for at least 180 days during the next 12-month period. History:   1Sp2005 c 3 art 1 s 17
MN Stat § 273.134 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.134 — Taconite And Iron Ore Areas; Tax Relief Area; Definitions.

273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS. (a) For purposes of this section and sections 273.135 and 273.1391, "municipality" means any city, however organized, or town, which meets the following qualifications: (1) it is a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property; or (2) it is a municipality in which, on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility. "The applicable assessment date" is the date as of which property is listed and assessed for the tax in question. (b) For the purposes of section 273.135, "tax relief area" means the geographic area contained within the boundaries of a school district which meets the following qualifications: (1) it is a school district in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property and whose boundaries are within 20 miles of a taconite mine or plant; or (2) it is a school district in which, on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility. History:  1969 c 1156 s 4; Ex1971 c 31 art 30 s 8; 1973 c 123 art 5 s 7; 1973 c 650 art 2 s 1; 1977 c 423 art 10 s 2; 1994 c 416 art 1 s 20; 1Sp2001 c 5 art 6 s 4; 2003 c 127 art 11 s 1
MN Stat § 273.1341 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1341 — Taconite Assistance Area.

273.1341 TACONITE ASSISTANCE AREA. A "taconite assistance area" means the geographic area that falls within the boundaries of a school district that contains: (1) a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property; or (2) a municipality in which on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility. History:  2003 c 127 art 11 s 2; 1Sp2003 c 21 art 11 s 10
MN Stat § 273.1342 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1342 — Electric Generating Plants In Taconite Tax Relief Areas.

273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS. For purposes of definitions of "taconite tax relief area" and "taconite assistance area" in sections 273.134, 273.1341, and related laws, the elimination of the property tax exemption for certain electric generating plants under Laws 2008, chapter 154, article 8, section 6, does not change the status of any electric generating plant qualifying as a taconite facility. History:   2008 c 366 art 10 s 14
MN Stat § 273.135 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.135 — Homestead Property Tax Relief.

273.135 HOMESTEAD PROPERTY TAX RELIEF. Subdivision 1. Reduction in tax; tax relief area. The property tax to be paid in respect to property taxable within a tax relief area as defined in section 273.134, paragraph (b), on homestead property, as otherwise determined by law and regardless of the market value of the property, and on nonhomestead portions of property classified as both homestead and nonhomestead property as provided in section 273.124, subdivision 11, for all purposes shall be reduced in the amount prescribed by subdivision 2, subject to the limitations contained therein. Subd. 2. Reduction amount. The amount of the reduction authorized by subdivision 1 shall be: (a) In the case of property located within a municipality as defined under section 273.134, paragraph (a), 66 percent of the tax, provided that the reduction shall not exceed the maximum amounts specified in paragraph (c). (b) In the case of property located within the boundaries of a school district which qualifies as a tax relief area under section 273.134, paragraph (b), but which is outside the boundaries of a municipality which meets the qualifications prescribed in section 273.134, paragraph (a), 57 percent of the tax, provided that the reduction shall not exceed the maximum amounts specified in paragraph (c). (c) The maximum reduction of the tax is $315.10 on property described in paragraph (a) and $289.80 on property described in paragraph (b). Subd. 2a.  [Repealed, 1Sp1989 c 1 art 3 s 34] Subd. 3. Certification to commissioner. Not later than December 1 of each year, each county auditor having jurisdiction over one or more tax relief areas shall certify to the commissioner of revenue an estimate of the total amount of the reduction, determined under subdivision 2, in taxes payable the next succeeding year with respect to all tax relief areas in the county. Subd. 4.  [Repealed, 1Sp1981 c 1 art 10 s 30] Subd. 5. Reduction additional. For the purposes of this section, the amount of property tax to be paid shall be determined after the allowance of any reduction prescribed by section 273.13, and the reduction prescribed by this section shall be in addition to that prescribed by section 273.13. History:  1969 c 1156 s 5; 1971 c 427 s 13; 1971 c 742 s 1; Ex1971 c 31 art 30 s 9; 1973 c 582 s 3; 1973 c 775 s 1,2; 1975 c 437 art 11 s 3,4; 1977 c 423 art 10 s 3,4; 1980 c 437 s 6; 1980 c 607 art 7 s 1; 1983 c 342 art 2 s 21; 1984 c 502 art 7 s 3-4; 1984 c 593 s 29; 1Sp1985 c 14 art 4 s 62,63; 1986 c 444; 1987 c 268 art 6 s 25; 1988 c 719 art 5 s 22,82,83; 1989 c 277 art 2 s 30; 1Sp1989 c 1 art 2 s 11; art 3 s 11; 1992 c 511 art 4 s 6; 1993 c 375 art 5 s 28; 1998 c 389 art 10 s 2; 1Sp2001 c 5 art 6 s 5,6; 2003 c 127 art 11 s 3,4; 1Sp2017 c 1 art 18 s 2
MN Stat § 273.136 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.136 — Taconite Property Tax Relief Account; Replacement Of Revenue.

273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE. Subdivision 1. Payment from county. Payment from the county shall be made as provided herein for the purpose of replacing revenue lost as a result of the reduction of property taxes provided in section 273.135. Subd. 2. Reduction amounts submitted to county. The commissioner of revenue shall determine, not later than April 1 of each year, the amount of reduction resulting from section 273.135 in each county containing a tax relief area as defined by section 273.134, paragraph (b), basing determinations on a review of information reported to the commissioner under section 270C.85, subdivision 2, clause (4). The commissioner may make changes as deemed necessary. The commissioner of revenue, after such review, shall submit to the St. Louis County auditor, on or before April 15, the amount of the first half payment payable hereunder and on or before September 15 the amount of the second half payment. Subd. 3. Payment times. The St. Louis County auditor shall pay out of the taconite property tax relief account to each county treasurer one-half of the amount certified under subdivision 2 not later than May 15 and the remaining half not later than October 15 of each year. Subd. 4. Distribution of funds. The county treasurer shall distribute as part of the May and October settlements the funds received as if they had been collected as a part of the property tax reduced by section 273.135. History:  1969 c 1156 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 775 s 3,4; 1Sp1981 c 3 s 2; 1Sp1985 c 14 art 10 s 3-6; 1986 c 444; 1Sp1986 c 1 art 4 s 22; 1Sp2001 c 5 art 6 s 7; 1Sp2019 c 6 art 18 s 10
MN Stat § 273.1387 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1387 — School Building Bond Agricultural Credit.

273.1387 SCHOOL BUILDING BOND AGRICULTURAL CREDIT. Subdivision 1. Eligibility. All class 2a, 2b, and 2c property under section 273.13, subdivision 23, other than property consisting of the house, garage, and immediately surrounding one acre of land of an agricultural homestead, is eligible to receive the credit under this section. Subd. 2. Credit amount. For each qualifying property, the school building bond agricultural credit is equal to the credit percent multiplied by the property's eligible net tax capacity multiplied by the school debt tax rate determined under section 275.08, subdivision 1b. For property taxes payable prior to 2020, the credit percent is equal to 40 percent. For property taxes payable in 2020, the credit percent is equal to 50 percent. For property taxes payable in 2021, the credit percent is equal to 55 percent. For property taxes payable in 2022, the credit percent is equal to 60 percent. For property taxes payable in 2023 and thereafter, the credit percent is equal to 70 percent. Subd. 3. Credit reimbursements. The county auditor shall determine the tax reductions allowed under this section within the county for each taxes payable year and shall certify that amount to the commissioner of revenue under section 270C.85, subdivision 2, clause (4). Any prior year adjustments shall also be certified. The commissioner shall review the certifications for accuracy, and may make such changes as are deemed necessary, or return the certification to the county auditor for correction. The credit under this section must be used to reduce the school district net tax capacity-based property tax as provided in section 273.1393. Subd. 4. Payment. The commissioner of revenue shall certify the total of the tax reductions granted under this section for each taxes payable year within each school district to the commissioner of education, who shall pay the reimbursement amounts to each school district as provided in section 273.1392. Subd. 5. Appropriation. An amount sufficient to make the payments required by this section is annually appropriated from the general fund to the commissioner of education. History:  1Sp2017 c 1 art 4 s 2; 1Sp2019 c 6 art 5 s 2; art 18 s 12
MN Stat § 273.1392 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1392 — Payment; School Districts.

273.1392 PAYMENT; SCHOOL DISTRICTS. The amounts of bovine tuberculosis credit reimbursements under section 273.113; conservation tax credits under section 273.119; disaster or emergency reimbursement under sections 273.1231 to 273.1235; agricultural credits under sections 273.1384 and 273.1387; aids and credits under section 273.1398; enterprise zone property credit payments under section 469.171; and metropolitan agricultural preserve reduction under section 473H.10 for school districts, shall be certified to the Department of Education by the Department of Revenue. The amounts so certified shall be paid according to section 127A.45, subdivisions 9, 10, and 13. History:  1982 c 641 art 2 s 12; 1983 c 342 art 7 s 5; 1Sp1985 c 14 art 4 s 66; 1987 c 268 art 5 s 6; art 6 s 27; 1988 c 719 art 5 s 24; 1Sp1989 c 1 art 3 s 13; art 9 s 25; 1991 c 199 art 2 s 19; 1Sp1993 c 1 art 2 s 4; 1Sp1995 c 3 art 16 s 13; 1997 c 31 art 3 s 6; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 38; 2002 c 377 art 10 s 7; 2003 c 130 s 12; 2004 c 228 art 3 s 5; 1Sp2007 c 2 art 3 s 11; 2010 c 389 art 8 s 9; 2012 c 187 art 1 s 46; 2017 c 40 art 1 s 93; 1Sp2017 c 1 art 4 s 3
MN Stat § 273.1393 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1393 — Computation Of Net Property Taxes.

273.1393 COMPUTATION OF NET PROPERTY TAXES. Notwithstanding any other provisions to the contrary, "net" property taxes are determined by subtracting the credits in the order listed from the gross tax: (1) disaster credit as provided in sections 273.1231 to 273.1235; (2) powerline credit as provided in section 273.42; (3) agricultural preserves credit as provided in section 473H.10; (4) enterprise zone credit as provided in section 469.171; (5) disparity reduction credit; (6) conservation tax credit as provided in section 273.119; (7) the school bond credit as provided in section 273.1387; (8) agricultural credit as provided in section 273.1384; (9) taconite homestead credit as provided in section 273.135; (10) supplemental homestead credit as provided in section 273.1391; and (11) the bovine tuberculosis zone credit, as provided in section 273.113. The combination of all property tax credits must not exceed the gross tax amount. History:  1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 5 s 7; art 6 s 28; 1987 c 291 s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39; 1Sp2007 c 2 art 3 s 11; 2008 c 366 art 6 s 30; 1Sp2011 c 7 art 6 s 6; 1Sp2017 c 1 art 4 s 4
MN Stat § 273.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.14 — Definitions.

273.14 DEFINITIONS. Subdivision 1. Words, terms, and phrases. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms, and phrases, for the purposes of sections 273.14 to 273.16, shall be given the meanings subjoined to them. Subd. 2. Person. The word "person" shall be construed to include individuals, copartnerships, companies, joint stock companies, corporations, and all associations, however and for whatever purpose organized. Subd. 3. Deposit. The word "deposit" means a body of iron-bearing materials which, in accordance with good engineering and metallurgical practice, should be mined as a unit. Subd. 4. Low-grade iron-bearing formations. "Low-grade iron-bearing formations" mean those commercial deposits of iron-bearing materials, not including paint rock, located beneath the surface of the earth, which in their natural state require beneficiation to make them suitable for blast furnace use, and which, after such beneficiation, produce in tonnage less than 50 percent of iron ore concentrates from the tonnage of low-grade iron-bearing formations delivered to a beneficiation plant and which formations must be mined in accordance with good engineering and metallurgical practice to produce such concentrates. Subd. 5. Beneficiation. "Beneficiation" means the process of concentrating that portion of the iron-bearing formations entering the beneficiating plant. Subd. 6. Concentrates. "Concentrates" means such ores which by the process of beneficiation have been made suitable for blast furnace use. Subd. 7. Tonnage recovery or tonnage recovery of iron ore concentrates. The term "tonnage recovery" or "tonnage recovery of iron ore concentrates" means the proportion which the weight of concentrates recovered or recoverable after beneficiation bears to the weight of the low-grade iron-bearing materials entering the beneficiating plant. History:  (1993-2) 1937 c 364 s 1
MN Stat § 273.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.16 — Determination Of Classification.

273.16 DETERMINATION OF CLASSIFICATION. The classification of iron-bearing formations under the provisions of sections 273.14 to 273.16 shall be determined in the manner provided. Any person engaged in the business of mining, whose tonnage recovery of iron ore concentrates for a taxable year in producing concentrates from the iron-bearing material entering the beneficiating plant has been less than 50 percent, may file a petition with the commissioner of revenue requesting classification of the deposit under the provisions of sections 273.14 to 273.16. The taxpayer shall furnish any available data and information concerning the operation of the deposit as the commissioner of revenue requires. The commissioner shall, upon receipt of it, submit the petition and data to the University of Minnesota mines experiment station. The mines experiment station shall consider the deposit referred to in the petition as a unified commercial operation. Based on all engineering data and information furnished, it shall file a written report with the commissioner of revenue, who, after hearing, shall approve or disapprove the report. If a classification is made covering the deposit and property, the commissioner of revenue shall give appropriate notice of it to the taxing districts affected by it. If the commissioner of revenue disapproves of the classification, the commissioner's findings and order on it may be reviewed by the court of appeals on petition of the party aggrieved presented to the court within 30 days after the date of the order. The classifications shall also be subject to further review by the mines experiment station, from time to time, upon request of the commissioner of revenue or upon further petition by the taxpayer. Valuations determined hereunder shall be subject to the provisions of sections 270C.921 to 270C.928. History:  (1993-4) 1937 c 364 s 3; 1973 c 582 s 3; 1983 c 247 s 119; 1986 c 444; 2005 c 151 art 2 s 17
MN Stat § 273.18 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.18 — Listing, Valuation, And Assessment Of Exempt Property By County Auditors.

273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS. (a) In every sixth year after the year 2010, the county auditor shall enter the description of each tract of real property exempt by law from taxation, with the name of the owner, and the assessor shall value and assess the same in the same manner that other real property is valued and assessed, and shall designate in each case the purpose for which the property is used. (b) The county auditor shall include in the exempt property information that the commissioner may require under section 270C.85, subdivision 2, clause (4), the total number of acres of all natural resources lands for which in lieu payments are made under sections 477A.11 to 477A.14 and 477A.17. The assessor shall estimate its market value, provided that if the assessor is not able to estimate the market value of the land on a per parcel basis, the assessor shall furnish the commissioner of revenue with an estimate of the average value per acre of this land within the county. History:  (1995) RL s 812; 1925 c 211 s 1; 1997 c 231 art 2 s 22; 2014 c 308 art 9 s 31; 1Sp2019 c 6 art 18 s 13; 1Sp2021 c 14 art 13 s 9
MN Stat § 273.20 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.20 — Assessor May Enter Dwellings, Buildings, Or Structures.

273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES. Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of duties, enter any dwelling-house, building, or structure, and view the same and the property therein. Any officer authorized by law to assess property for ad valorem tax purposes shall have reasonable access to land and structures as necessary for the proper performance of their duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the county assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition. History:  (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24