reglab/housing_qa huggingface dataset:
MN Stat § 273.21 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.21 — Neglect By Auditor Or Assessor; Penalty.

273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY. Every county auditor and every town or district assessor who in any case refuses or knowingly neglects to perform any duty enjoined by this chapter, or who consents to or connives at any evasion of its provisions whereby any proceeding required by this chapter is prevented or hindered, or whereby any property required to be listed for taxation is unlawfully exempted, or entered on the tax list at less than its market value, shall, for every such neglect, refusal, consent, or connivance, forfeit and pay to the state not less than $200, nor more than $1,000, to be recovered in any court of competent jurisdiction. History:  (1998) RL s 815; 1975 c 339 s 8; 1986 c 444
MN Stat § 273.25 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.25 — Lists To Be Verified.

273.25 LISTS TO BE VERIFIED. Every person required to list property for taxation shall make out and deliver to the assessor, upon blanks furnished by the assessor, a verified statement of all personal property owned on January 2 of the current year. The person shall also make separate statements in like manner of all personal property possessed or controlled by the person and required by this chapter to be listed for taxation as agent or attorney, guardian, parent, trustee, executor, administrator, receiver, accounting officer, partner, factor, or in any other capacity; but no person shall be required to include in the statement any share of the capital stock of any company or corporation which it is required to list and return as its capital and property for taxation in this state. History:  (2002) RL s 819; 1969 c 709 s 6; 1986 c 444
MN Stat § 273.26 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.26 — Personal Property; Where Listed.

273.26 PERSONAL PROPERTY; WHERE LISTED. Except as otherwise in this chapter provided, personal property shall be listed and assessed in the county, town, or district where the owner, agent, or trustee resides. History:  (2003) RL s 820
MN Stat § 273.32 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.32 — Elevators And Warehouses On Railroad.

273.32 ELEVATORS AND WAREHOUSES ON RAILROAD. All elevators and warehouses, with the machinery and fixtures therein, situated upon the land of any railroad company, which are not in good faith owned, operated, and exclusively controlled by such company, shall be listed and assessed as personal property in the town or district where situated, in the name of the owner, if known, and, if not known, as "owner unknown." History:  (2008) RL s 825
MN Stat § 273.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.33 — Express, Stage And Transportation Companies; Pipelines.

273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES. Subdivision 1. Listing and assessment in county. The personal property of express, stage and transportation companies, and of pipeline companies engaged in the business of transporting products, except as otherwise provided by law, shall be listed and assessed in the county, town or district where the same is usually kept. Subd. 2. Listing and assessment by commissioner. The personal property, consisting of the pipeline system of mains, pipes, and equipment attached thereto, of pipeline companies and others engaged in the operations or business of transporting products by pipelines, shall be listed with and assessed by the commissioner of revenue and the values provided to the city or county assessor by order. This subdivision shall not apply to the assessment of the products transported through the pipelines nor to the lines of local commercial gas companies engaged primarily in the business of distributing products to consumers at retail nor to pipelines used by the owner thereof to supply products exclusively for such owner's own consumption and not for resale to others. If more than 85 percent of the products actually transported over the pipeline is used for the owner's own consumption and not for resale to others, then this subdivision shall not apply; provided, however, that in that event, the pipeline shall be assessed in proportion to the percentage of products actually transported over such pipeline that is not used for the owner's own consumption. On or before August 1, the commissioner shall certify to the auditor of each county, the amount of such personal property assessment against each company in each district in which such property is located. If the commissioner determines that the amount of personal property assessment certified on or before August 1 is in error, the commissioner may issue a corrected certification on or before October 1. The commissioner may correct errors that are merely clerical in nature until December 31. History:  (2009) RL s 826; 1943 c 604 s 1; 1949 c 547 s 1; 1973 c 582 s 3; 1985 c 300 s 10,11; 1987 c 268 art 7 s 35; 1Sp1989 c 1 art 9 s 26; 1993 c 375 art 5 s 29; 2008 c 154 art 13 s 31; 2009 c 88 art 10 s 9; 2011 c 112 art 3 s 5; 2014 c 308 art 10 s 6; 1Sp2017 c 1 art 15 s 18,19
MN Stat § 273.35 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.35 — Gas And Water Companies.

273.35 GAS AND WATER COMPANIES. The personal property of gas and water companies shall be listed and assessed in the town or district where located, without regard to where the principal or other place of business of the company may be located. History:  (2011) RL s 828; 1949 c 449 s 1
MN Stat § 273.36 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.36 — Electric Light And Power Companies.

273.36 ELECTRIC LIGHT AND POWER COMPANIES. Personal property of electric light and power companies having a fixed situs in any city in this state shall be listed and assessed where situated, without regard to where the principal or other place of business of the company is located. Transmission lines having a voltage of 69 kv and above, all attachments and appurtenances thereto, having a fixed situs in this state, other than in an unorganized township, shall be listed and assessed where situated, without regard to where the principal or other place of business of the company is located. History:  (2012) 1921 c 482; 1973 c 123 art 5 s 7; 1980 c 607 art 10 s 1
MN Stat § 273.37 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.37 — Companies Supplying Electric Power.

273.37 COMPANIES SUPPLYING ELECTRIC POWER. Subdivision 1. Listing and assessment where situated. Personal property of electric light and power companies, and other individuals and partnerships supplying electric light and power, having a fixed situs outside of the corporate limits of cities shall be listed and assessed in the district where situated, except as otherwise provided. Subd. 2. Listing and assessment by commissioner. Transmission lines of less than 69 kv, transmission lines of 69 kv and above located in an unorganized township, and distribution lines, and equipment attached thereto, having a fixed situs outside the corporate limits of cities except distribution lines taxed as provided in sections 273.40 and 273.41, shall be listed with and assessed by the commissioner of revenue in the county where situated and the values provided to the city or county assessor by order. The commissioner shall assess such property at the percentage of market value fixed by law; and, on or before August 1, shall certify to the auditor of each county in which such property is located the amount of the assessment made against each company and person owning such property. If the commissioner determines that the amount of the assessment certified on or before August 1 is in error, the commissioner may issue a corrected certification on or before October 1. The commissioner may correct errors that are merely clerical in nature until December 31. Subd. 3.  [Repealed, 2005 c 151 art 5 s 46] History:  (2012-1) 1925 c 306 s 1; 1939 c 321 s 1; 1949 c 554 s 1; 1971 c 427 s 19; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1980 c 607 art 10 s 2; 1987 c 268 art 6 s 33; art 7 s 36; 1988 c 719 art 5 s 28; 1Sp1989 c 1 art 9 s 27; 1995 c 264 art 3 s 12; 2000 c 490 art 5 s 15; 2008 c 154 art 13 s 32; 2009 c 88 art 10 s 10; 2011 c 112 art 3 s 6; 2014 c 308 art 10 s 7
MN Stat § 273.371 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.371 — Reports Of Utility Companies.

273.371 REPORTS OF UTILITY COMPANIES. Subdivision 1. Report required. Every electric light, power, gas, water, express, stage, transportation, and pipeline company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath setting forth the information prescribed by the commissioner to enable the commissioner to make valuations, recommended valuations, and equalization required under sections 273.33, 273.35, 273.36, 273.37, and 273.3711. The commissioner shall prescribe the content, format, and manner of the report pursuant to section 270C.30, except that for cooperative associations defined in section 273.40, the information provided in the report must be aggregated to the unique taxing jurisdiction level and exclude information related to property subject to the in-lieu tax under section 273.41, and that a "law administered by the commissioner" includes the property tax laws. If all the required information is not available on March 31, the company shall file the information that is available on or before March 31, and the balance of the information as soon as it becomes available. If a report is made by electronic means, the taxpayer's signature is defined pursuant to section 270C.304, except that a "law administered by the commissioner" includes the property tax laws. For purposes of this subdivision, "unique taxing jurisdiction" means the geographic area subject to the same set of local tax rates. Subd. 2. Extension. The commissioner for good cause may extend the time for filing the report required by subdivision 1. The extension must not exceed 15 days. Subd. 3. Reports filed by the commissioner. If a company fails to file a report required by subdivision 1, the commissioner may, from information in the commissioner's possession or obtainable by the commissioner, make and file a report for the company or make the valuations, recommended valuations, and equalizations required under sections 273.33, 273.35 to 273.37, and 273.3711. History:  1Sp1989 c 1 art 9 s 28; 1990 c 604 art 3 s 21; 2008 c 154 art 13 s 33; 1Sp2017 c 1 art 16 s 21; 1Sp2019 c 6 art 4 s 18
MN Stat § 273.3711 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.3711 — Recommended And Ordered Values.

273.3711 RECOMMENDED AND ORDERED VALUES. For purposes of sections 273.33, 273.35, 273.36, 273.37, 273.371, and 273.372, all preliminary values not required to be listed and assessed by the commissioner of revenue are recommended values. If the commissioner provides preliminary recommended values, the values must be certified to the auditor of each county in which the property is located on or before July 15. If the commissioner determines that the certified recommended value is in error the commissioner may issue a corrected certification on or before October 1. The commissioner may correct errors that are merely clerical in nature until December 31. History:  2008 c 154 art 13 s 34; 2011 c 112 art 3 s 7; 2014 c 308 art 10 s 8; 1Sp2019 c 6 art 4 s 19
MN Stat § 273.38 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.38 — Percentage Of Assessments; Exceptions.

273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS. The distribution lines and the attachments and appurtenances thereto of cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and supplemental thereto, and engaged in the electrical heat, light and power business, upon a mutual, nonprofit and cooperative plan, shall be assessed and taxed as provided in sections 273.40 and 273.41. History:  (2012-2) 1925 c 306 s 2; 1939 c 321 s 2; 1949 c 554 s 2; 1971 c 427 s 20; 1973 c 582 s 3; 1974 c 47 s 1; 1Sp1985 c 14 art 4 s 69; 1987 c 268 art 6 s 34
MN Stat § 273.39 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.39 — Rural Area.

273.39 RURAL AREA. As used in sections 273.39 to 273.41, the term "rural area" shall be deemed to mean any area of the state not included within the boundaries of any statutory city or home rule charter city, and such term shall be deemed to include both farm and nonfarm population thereof. History:  (2012-5) 1939 c 303 s 2; 1973 c 123 art 5 s 7; 2013 c 143 art 17 s 12
MN Stat § 273.40 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.40 — Annual Tax On Cooperative Associations.

273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS. Cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and laws supplemental thereto, and engaged in electrical heat, light, or power business upon a mutual, nonprofit, and cooperative plan in rural areas, as hereinafter defined, are hereby recognized as quasi-public in their nature and purposes; but such cooperative associations, which operate within the corporate limits of any city shall have a tax capacity of the market value of that portion of its property located within the corporate limits of any city as provided for in section 273.13, subdivisions 24 and 31. History:  (2012-4) 1939 c 303 s 1; 1943 c 643 s 2; 1971 c 427 s 21; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 8; 1988 c 719 art 5 s 29
MN Stat § 273.41 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.41 — Amount Of Tax; Distribution.

273.41 AMOUNT OF TAX; DISTRIBUTION. There is hereby imposed upon each such cooperative association on December 31 of each year a tax of $10 for each 100 members, or fraction thereof, of such association. The tax, when paid, shall be in lieu of all personal property taxes, state, county, or local, upon distribution lines and the attachments and appurtenances thereto of such associations located in rural areas. The tax shall be payable on or before March 1 of the next succeeding year, to the commissioner of revenue. If the tax, or any portion thereof, is not paid within the time herein specified for the payment thereof, there shall be added thereto a specific penalty equal to ten percent of the amount so remaining unpaid. Such penalty shall be collected as part of said tax, and the amount of said tax not timely paid, together with said penalty, shall bear interest at the rate specified in section 270C.40 from the time such tax should have been paid until paid. The commissioner shall deposit the amount so received in the general fund of the state treasury. History:  1939 c 303 s 3; 1951 c 590 s 1; 1959 c 158 s 18; Ex1971 c 31 art 20 s 7; 1973 c 582 s 3; 1973 c 650 art 3 s 1; 1975 c 377 s 8; 2005 c 151 art 2 s 17
MN Stat § 273.425 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.425 — Adjustment Of Levy.

273.425 ADJUSTMENT OF LEVY. When preparing tax lists pursuant to section 275.28 for each levy year for which credits will be payable under section 273.42, the county auditor shall deduct from the net tax capacity of the property within the county an amount equal to ten percent of the net tax capacity of transmission lines with respect to which a credit is to be paid and which are valued pursuant to section 273.36. The local tax rate necessary to be applied to this reduced total net tax capacity in order to raise the required amount of tax revenue for the local taxing authorities shall be applied to the net tax capacity of all taxable property in the county, including the entire net tax capacity of those transmission lines. The proceeds of the tax levied against the excluded ten percent of the net tax capacity of those transmission lines shall be available for purposes of funding of the credit provided in section 273.42. If the amount of that portion of the levy exceeds the amount necessary to fund the credits, the excess shall be distributed to the taxing districts within which the affected property is located in proportion to their respective local tax rates, to be used for general levy purposes. History:  1979 c 303 art 2 s 21; 1982 c 523 art 16 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11
MN Stat § 273.43 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.43 — Personal Property Of Certain Companies, Where Listed.

273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED. The personal property of street railroad, street railway, plank road, gravel road, turnpike, or bridge companies shall be listed in the county, town, city, or district where such property is situated, and where such personal property is situated in different counties, towns, cities, or districts, such part of such personal property situated in such county, town, city, or district, shall be listed and assessed by the commissioner of revenue in the taxing district where the same is situated, without regard to where the principal or any other place of business of such company is located. History:  (2013) RL s 829; 1913 c 25 s 1; 1973 c 123 art 5 s 7; 1973 c 582 s 3
MN Stat § 273.46 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.46 — Assignees And Receivers.

273.46 ASSIGNEES AND RECEIVERS. Personal property in the hands of an assignee or receiver shall be listed and assessed at the place of listing before the appointment of the assignee or receiver. History:  (2016) RL s 832; 1986 c 444
MN Stat § 273.47 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.47 — Property Moved Between January And March.

273.47 PROPERTY MOVED BETWEEN JANUARY AND MARCH. The owner of personal property, removing from one county, town, or district to another between January 2 and March 1, shall be assessed in either in which the owner is first called upon by the assessor. A person moving into this state from another state between those dates shall list the property the person owns on January 2 of such year in the county, town, or district in which the person resides, unless it appears to the assessor that the person is held for tax of the current year on the property in another state. History:  (2017) RL s 833; 1969 c 709 s 8; 1986 c 444
MN Stat § 273.48 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.48 — Where Listed In Case Of Doubt.

273.48 WHERE LISTED IN CASE OF DOUBT. In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and, if between different counties, or places in different counties, by the commissioner of revenue; and when determined in either case shall be as binding as if fixed hereby. History:  (2018) RL s 834; 1911 c 223 s 1; 1973 c 582 s 3
MN Stat § 273.50 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.50 — Lists May Be Destroyed.

273.50 LISTS MAY BE DESTROYED. The county auditor may destroy any list or statement of personal property on file in the auditor's office after the expiration of six years from the date when the taxes thereon have been paid or become delinquent. If any proceeding has been begun to enforce payment of such taxes, such list or statement shall not be destroyed before the expiration of one year from the return of an execution unsatisfied, or the termination of the proceeding. History:  (2020) RL s 837; 1986 c 444
MN Stat § 273.51 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.51 — [impliedly Repealed, See Bemis Bro Bag Co V Wallace 197 Minn 216, 266 Nw 690]

 273.51 [Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690]
MN Stat § 273.65 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.65 — Failure To List; Examination Under Oath; Duties Of Assessor.

273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR. When the assessor shall be of opinion that the person listing property for that person, or for any other person, company, or corporation, has not made a full, fair, and complete list thereof, the assessor may examine such person, under oath, in regard to the amount of the property required to be listed; and, if such person shall refuse to make full discovery under oath, the assessor may list the property of such person, or the person's principal, according to the assessor's best judgment and information. History:  (2030) RL s 843; 1986 c 444
MN Stat § 273.66 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.66 — Owner Absent Or Sick.

273.66 OWNER ABSENT OR SICK. If any person required to list property be sick or absent when the assessor calls for a list thereof, the assessor shall leave at the office or usual place of residence or business of such person a written or printed notice requiring such person to make out and leave at a place, and on or before a day named therein, the statement or list required by this chapter. The date of leaving such notice, and the name of the person so required to list, shall be noted by the assessor in the assessment book. History:  (2031) RL s 844; 1986 c 444
MN Stat § 273.67 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.67 — Procedure When Owner Does Not List Or Is Not Sworn.

273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN. When any person whose duty it is to list shall refuse or neglect to list personal property when called on by the assessor, or to take and subscribe the required oath in regard to the truth of a statement, or any part thereof, the assessor shall enter opposite the name of such person, in an appropriate column, the words "refused to list," or "refused to swear," as the case may be; and when any person whose duty it is to list is absent, or unable from sickness to list, the assessor shall enter opposite the name of such person, in an appropriate column, the word "absent" or "sick." The assessor may administer oaths to all persons who by this chapter are required to swear, or whom the assessor may require to testify, and may examine, upon oath, any person supposed to have knowledge of the amount or value of the personal property of any person refusing to list or to verify a list of personal property. History:  (2032) RL s 845; 1986 c 444