reglab/housing_qa huggingface dataset:
MN Stat § 273.0755 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.0755 — Training And Education Of Property Tax Personnel.

273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL. (a) Beginning with the four-year period starting on July 1, 2020, every person licensed by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall successfully complete 30 hours of educational coursework on Minnesota laws, assessment administration, and administrative procedures sponsored by the Department of Revenue in every four-year period. (b) The commissioner of revenue may require that each county, and each city for which the city assessor performs the duties of county assessor, have (1) a person on the assessor's staff who is certified by the Department of Revenue in sales ratio calculations, (2) an officer or employee who is certified by the Department of Revenue in tax calculations, and (3) an officer or employee who is certified by the Department of Revenue in the proper preparation of information reported to the commissioner under section 270C.85, subdivision 2, clause (4). Certifications under this paragraph expire after four years. (c) Beginning with the four-year educational licensing period starting on July 1, 2004, every Minnesota assessor licensed by the State Board of Assessors must attend and participate in a seminar that focuses on ethics, professional conduct and the need for standardized assessment practices developed and presented by the commissioner of revenue. This requirement must be met at least once in every subsequent four-year period. This requirement applies to all assessors licensed for one year or more in the four-year period. (d) When the commissioner of revenue determines that an individual or board that performs functions related to property tax administration has performed those functions in a manner that is not uniform or equitable, the commissioner may require that the individual or members of the board complete supplemental training. The commissioner may not require that an individual complete more than 32 hours of supplemental training pursuant to this paragraph. If the individual is required to complete supplemental training due to that individual's membership on a local or county board of appeal and equalization, the commissioner may not require that the individual complete more than two hours of supplemental training. History:  1Sp2001 c 5 art 7 s 17; 1Sp2005 c 3 art 1 s 7; 1Sp2017 c 1 art 20 s 5; 1Sp2019 c 6 art 18 s 6; 1Sp2021 c 14 art 13 s 7
MN Stat § 273.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.08 — Assessor's Duties.

273.08 ASSESSOR'S DUTIES. The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into the records in the manner prescribed by the county assessor. History:  (1990) RL s 808; 1945 c 481 s 1; 1963 c 799 s 2; 1965 c 624 s 4; Ex1967 c 32 art 8 s 7; 1975 c 437 art 8 s 9; 1984 c 593 s 14; 2003 c 127 art 2 s 11; 1Sp2017 c 1 art 15 s 15
MN Stat § 273.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.10 — School Districts.

273.10 SCHOOL DISTRICTS. When assessing personal property the county assessor shall designate the number of the school district in which each person assessed is liable for tax. When the personal property of any person is assessable in several school districts, the amount in each shall be assessed separately, and the name of the owner placed opposite each amount. History:  (1991) RL s 809; Ex1967 c 32 art 8 s 8; 2014 c 308 art 9 s 26
MN Stat § 273.105 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.105 — Internal Revenue Code.

273.105 INTERNAL REVENUE CODE. Unless specifically defined otherwise, for purposes of this chapter, "Internal Revenue Code" means the Internal Revenue Code as defined in section 289A.02, subdivision 7. History:   2008 c 366 art 11 s 9
MN Stat § 273.1101 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1101 — Valuation, Terminology In Statutes, Laws Or Charters.

273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS. Notwithstanding the provisions of any statute, special law, or city charter, all references in such provisions to "true and full" values, relating to the procedure of boards of review and equalization, and to certifications by assessors and other public officers, shall be construed as referring to the current market values as determined in assessment. History:   1971 c 427 s 23
MN Stat § 273.1102 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1102 — Rate Of Tax, Terminology Of Laws Or Charters.

273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS. Subdivision 1. 1971 adjustment. The rate of property taxation by any political subdivision or other public corporation for any purpose for which any law or charter now provides a maximum tax rate expressed in mills times the assessed value or times the full and true value of taxable property (except any adjusted assessed values determined by the commissioner under section 124.2131) shall not exceed 33-1/3 percent of such maximum tax rate until and unless such law or charter is amended to provide a different maximum tax rate. Subd. 2.  [Repealed, 1988 c 719 art 5 s 81] Subd. 3. 1988 adjustment. School district levy limitations or authorities expressed in terms of mills and adjusted assessed value in any special law that is not codified in Minnesota Statutes shall be converted by the Department of Education to equalized gross local tax rates for taxes payable in 1989 and 1990 and to equalized net local tax rates for taxes payable in 1991 and thereafter. For purposes of this calculation, the 1987 adjusted assessed values of the district shall be converted to "adjusted gross tax capacities" by multiplying the equalized market values by class of property by the gross classification rates provided in section 273.13. Each county assessor and the city assessors of Minneapolis, Duluth, and St. Cloud shall furnish the commissioner of revenue the 1987 market value for taxes payable in 1988 for any new classes of property established in Laws 1988, chapter 719, article 5. The commissioner shall use those values, and estimate values where needed, in developing the 1987 tax capacity for each school district under this section. The requirements of section 124.2131, subdivisions 1, paragraph (c), 2, and 3, shall remain in effect. History:  1971 c 427 s 24; 1987 c 268 art 6 s 9; art 7 s 33; 1988 c 719 art 5 s 7; 1989 c 277 art 4 s 20; 1989 c 329 art 13 s 7; 1Sp1989 c 1 art 2 s 11; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12; 2014 c 308 art 10 s 12
MN Stat § 273.1104 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1104 — Iron Ore, Value.

273.1104 IRON ORE, VALUE. Subdivision 1. Determination of value. The term value as applied to iron ore in sections 273.165, subdivision 2, and 273.13, subdivision 31, shall be deemed to be the present value of future income or the minimum value as established by the commissioner notwithstanding the provisions of section 273.11. The present value of future income shall be determined by the commissioner of revenue in accordance with professionally recognized mineral valuation practice and procedure. Nothing contained herein shall be construed as requiring any change in the method of determining present value of iron ore utilized by the commissioner prior to the enactment hereof or as limiting any remedy presently available to the taxpayer in connection with the commissioner's determination of present value, or precluding the commissioner from making subsequent changes in the present worth formula. Subd. 2. Notice of market value. On or before May 1 in each year, the commissioner shall send to each person subject to the tax on unmined iron ores and to each taxing district affected, a notice of the market value of the unmined ores as determined by the commissioner. Said notice shall be sent by mail directed to such person at the address given in the report filed and the assessor of such taxing district, but the validity of the tax shall not be affected by the failure of the commissioner of revenue to mail such notice or the failure of the person subject to the tax to receive it. On the first secular day following May 20, the commissioner of revenue shall hold a hearing which may be adjourned from day to day. All relevant and material evidence having probative value with respect to the issues shall be submitted at the hearing and such hearing shall not be a "contested case" within the meaning of section 14.02, subdivision 3. Every person subject to such tax may at such hearing present evidence and argument on any matter bearing upon the validity or correctness of the tax determined to be due, and the commissioner of revenue shall review the determination of such tax. History:  1971 c 427 s 27; 1973 c 582 s 3; 1977 c 203 s 3; 1982 c 424 s 130; 1984 c 522 s 1; 1Sp1985 c 14 art 4 s 36; 1986 c 444; 1987 c 268 art 6 s 10; 1988 c 719 art 5 s 84; 1989 c 27 art 1 s 1; 1Sp1989 c 1 art 9 s 21; 1992 c 511 art 4 s 3; 1Sp2001 c 5 art 7 s 18
MN Stat § 273.1108 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1108 — Annual Report On Agricultural Valuation And Classification.

273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION. The commissioner of revenue must study and, by March 1 each year, report to the chairs and ranking minority members of the committees on taxes of the senate and the house of representatives on: (1) trends in market values of class 2a and 2b properties; (2) green acres value methodology and determinations; and (3) assessment and classification practices pertaining to class 2a and 2b property. History:   2009 c 12 art 2 s 7
MN Stat § 273.117 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.117 — Conservation Property Tax Valuation.

273.117 CONSERVATION PROPERTY TAX VALUATION. The value of real property which is subject to a conservation restriction or easement shall not be reduced by the assessor if: (a) the restriction or easement is for a conservation purpose and is recorded on the property; and (b) the property is being used in accordance with the terms of the conservation restriction or easement. This section does not apply to (1) conservation restrictions or easements covering riparian buffers along lakes, rivers, and streams that are used for water quantity or quality control; (2) easements in a county that has adopted, by referendum, a program to protect farmland and natural areas since 1999; or (3) conservation restrictions or easements entered into prior to May 23, 2013. History:  1Sp1981 c 1 art 2 s 6; 2008 c 154 art 13 s 27; 2013 c 143 art 4 s 17; 2014 c 150 art 4 s 5
MN Stat § 273.118 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.118 — Tax Paid In Recognition Of Congressional Medal Of Honor.

273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR. An owner of homestead property who submits to the commissioner of revenue a property tax statement and reasonable proof that the owner of the property: (a) is a veteran as defined in section 197.447; (b) was a resident of this state for at least six months before entering military service, or has been a resident of this state for five consecutive years before submitting the statement and proof; and (c) has been awarded the Congressional Medal of Honor; shall be paid by the commissioner of revenue, within 30 days after the commissioner receives the statement and proof, the amount of the owner's property tax liability as shown on the statement, up to $2,000. The surviving spouse of a property owner who has received a payment under this section may receive payment of property taxes under this section as long as the spouse continues to own and occupy the property for which the taxes were paid under this section and the property continues to be a homestead. Property taxes paid under this section reduce property taxes payable for purposes of chapter 290A. History:  1983 c 301 s 177; 1984 c 655 art 1 s 46; 1Sp1985 c 14 art 4 s 40; 1986 c 444
MN Stat § 273.119 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.119 — Conservation Tax Credit.

273.119 CONSERVATION TAX CREDIT. Subdivision 1. Eligibility; amount of credit. Land located in an agricultural preserve created under chapter 40A is eligible for a property tax credit of $1.50 per acre. To begin to qualify for the tax credit, the owner shall file with the county by January 2 of any year an application for an agricultural preserve restrictive covenant pursuant to section 40A.10, subdivision 1. An owner who has given notice of termination of the agricultural preserve under section 40A.11, subdivision 2, is not eligible for the credit. The assessor shall indicate the amount of the property tax reduction on the property tax statement of each taxpayer receiving a credit under this section. The credit paid pursuant to this section shall be deducted from the tax due on the property as provided in section 273.1393. Subd. 2. Reimbursement for lost revenue. The county may transfer money from the county conservation account created in section 40A.152 to the county revenue fund to reimburse the fund for the cost of the property tax credit. The county auditor shall certify to the commissioner of revenue under section 270C.85, subdivision 2, clause (4), the amount of tax lost to the county from the property tax credit under subdivision 1 and the extent that the tax lost exceeds funds available in the county conservation account. Any prior year adjustments must also be certified. The commissioner of revenue shall review the certifications to determine their accuracy. The commissioner may make the changes in the certification that are considered necessary or return a certification to the county auditor for corrections. The commissioner shall reimburse each taxing district, other than school districts, from the Minnesota conservation fund under section 40A.151 for the taxes lost in excess of the county account. The payments must be made at the time provided in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion that the ad valorem tax is distributed. History:  1986 c 398 art 28 s 3; 1989 c 313 s 8,10; 1Sp1989 c 1 art 9 s 22; 1990 c 426 art 2 s 8; 1990 c 604 art 3 s 11; 1Sp2019 c 6 art 18 s 8
MN Stat § 273.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.12 — Assessment Of Real Property.

273.12 ASSESSMENT OF REAL PROPERTY. It shall be the duty of every assessor and board, in estimating and determining the value of lands for the purpose of taxation, to consider and give due weight to every element and factor affecting the market value thereof, including its location with reference to roads and streets and the location of roads and streets thereon or over the same, and to take into consideration a reduction in the acreage of each tract or lot sufficient to cover the amount of land actually used for any improved public highway and the reduction in area of land caused thereby. It shall be the duty of every assessor and board, in estimating and determining the value of lands for the purpose of taxation, to consider and give due weight to lands which are comparable in character, quality, and location, to the end that all lands similarly located and improved will be assessed upon a uniform basis and without discrimination and, for agricultural lands, to consider and give recognition to its earning potential as measured by its free market rental rate. When mineral, clay, or gravel deposits exist on a property, and their extent, quality, and costs of extraction are sufficiently well known so as to influence market value, such deposits shall be recognized in valuing the property; except for mineral and energy-resource deposits which are subject to taxation under section 298.015, and except for taconite and iron-sulphide deposits which are exempt from the general property tax under section 298.25. History:  (1992-1) 1927 c 123; 1931 c 224 s 1; 1935 c 237 s 1; 1969 c 574 s 2; 1971 c 427 s 2; 1971 c 489 s 2; Ex1971 c 31 art 23 s 1; 1987 c 268 art 9 s 7; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1991 c 291 art 1 s 14; 1994 c 510 art 1 s 6; 1997 c 231 art 8 s 3
MN Stat § 273.1232 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1232 — Tax Relief For Destroyed Property; General Provisions.

273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS. Subdivision 1. Reassessments required.  For the purposes of sections 273.1231 to 273.1235, the county assessor must reassess all damaged property in a disaster or emergency area, except that the commissioner of revenue shall reassess all property for which an application is submitted to the commissioner under section 273.1233 or 273.1235. As soon as practical, the assessor or commissioner of revenue must report the reassessed value to the county auditor. Subd. 2. Local tax rates.  Except as otherwise required by law, the county auditor must compute local tax rates for taxes payable in the year following the year in which the damage occurred using the values established for the January 2 assessment. History:  1Sp2007 c 2 art 3 s 7; 2008 c 366 art 15 s 6
MN Stat § 273.1234 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1234 — Tax Relief For Destroyed Property; Homestead And Disaster Credits.

273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS. Subdivision 1. Credit provided.  The county auditor shall compute a credit for taxes payable in the year following the year in which the damage or destruction occurred for each reassessed homestead property within the county that is located within a disaster or emergency area. The credit is equal to the difference in the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred and as computed using the reassessed value. Subd. 2. Credit reimbursements.  The county auditor shall certify the credits granted under this section to the commissioner of revenue for reimbursement to each taxing jurisdiction in which the damaged property is located. The commissioner shall make the payments to the taxing jurisdictions containing the property, other than school districts and the state, at the time distributions are made under section 473H.10, subdivision 3. Reimbursements to school districts shall be made as provided in section 273.1392. Subd. 3. Appropriation.  There is annually appropriated from the general fund to the commissioner of revenue an amount necessary to make the payments required by this section. History:  1Sp2007 c 2 art 3 s 9; 2008 c 366 art 15 s 9
MN Stat § 273.1235 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1235 — Tax Relief For Destroyed Property; Local Option Disaster Credits.

273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS. Subdivision 1. Credit provided.  The county board may grant a credit for taxes payable in the year following the year in which the damage or destruction occurred for: (1) homestead property that meets all the requirements under section 273.1233, subdivision 1, paragraph (a), but that does not qualify for a credit under section 273.1234, except that an application need only be submitted by the end of the year in which the damage occurred; and (2) nonhomestead and utility property that meets all the requirements under section 273.1233, subdivision 1, paragraph (b), except that an application need only be submitted by the end of the year in which the damage occurred. Subd. 2. Credit calculation.  In the case of a property located within a disaster or emergency area, the credit is equal to the difference between (i) the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred, and (ii) the net tax computed using the reassessed value. In the case of property not located in a disaster or emergency area, the credit under this section is equal to the result obtained by multiplying the difference in the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred, and the net tax computed using the reassessed value, times a fraction, the numerator of which is the number of months in the assessment year that the structure was not usable and the denominator of which is 12. If a structure was usable for a fraction of a month, that month is not included in the numerator. Subd. 3. Credit reimbursements.  The county auditor shall certify the credits granted under this section for property within a disaster or emergency area to the commissioner of revenue for reimbursement to each taxing jurisdiction in which the damaged property is located. The commissioner shall make the payments to the taxing jurisdictions containing the property, other than school districts and the state, at the time distributions are made under section 473H.10, subdivision 3. Reimbursements to school districts shall be made as provided in section 273.1392. No reimbursement is to be made for credits to property not located in a disaster or emergency area. Subd. 4. Appropriation.  There is annually appropriated from the general fund to the commissioner of revenue an amount necessary to make the payments required by this section. History:  1Sp2007 c 2 art 3 s 10; 2008 c 366 art 15 s 10,11
MN Stat § 273.1245 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.1245 — Classification Of Data.

273.1245 CLASSIFICATION OF DATA. Subdivision 1. Private or nonpublic data. The following data are private or nonpublic data as defined in section 13.02, subdivisions 9 and 12, when they are submitted to a county or local assessor under section 273.124, 273.13, or another section, to support a claim for the property tax homestead classification under section 273.13, or other property tax classification or benefit: (1) Social Security numbers; (2) copies of state or federal income tax returns; and (3) state or federal income tax return information, including the federal income tax schedule F. Subd. 2. Disclosure. The assessor shall disclose the data described in subdivision 1 to the commissioner of revenue as provided by law. The assessor shall also disclose all or portions of the data described in subdivision 1 to: (1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture Act to recover personal property taxes owing; and (2) the county veterans service officer for the purpose of determining a person's eligibility for the veteran with a disability homestead market value exclusion under section 273.13, subdivision 34. History:  2013 c 82 s 21; 1Sp2019 c 6 art 4 s 14; 1Sp2019 c 10 art 6 s 6