reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.09 — Appeals And Reviews.

271.09 APPEALS AND REVIEWS.
Subdivision 1.
Exclusive remedy.
Except as otherwise provided in sections 270C.86, and 271.01, subdivision 5, unless an appeal is taken to the district court, the right of appeal herein provided shall be the exclusive remedy for reviewing the action of the commissioner of revenue or the appropriate unit of government respecting any tax, assessment, or other obligation as defined in section 271.01, subdivision 5. Upon any appeal taken by a taxpayer, the decision of the Tax Court, or the decision of the supreme court upon review thereof, as the case may be, shall be final and conclusive upon all parties to the proceedings as to all matters at issue determined by such decision. In all cases the decision of the Tax Court upon appeal, or of the supreme court upon review, as the case may be, shall stand in lieu of the order of the commissioner or the appropriate unit of government from which the appeal was taken.
Subd. 2.
Review by Tax Court conclusive.
Except as provided in section 271.01, subdivision 5, in all cases other than those wherein the taxpayer has appealed to the Tax Court or has agreed in writing that the decision upon appeal or review shall be conclusive, all rights of action or defenses in the courts of the state respecting any tax, fee, or assessment, now afforded the taxpayer by law shall be preserved.
Subd. 3.
Tax due obligation.
At the time of the taking of an appeal to the Tax Court, the taxpayer shall pay at least the amount of the tax or other obligation conceded by the taxpayer to be due, if any, when it becomes due provided that this shall not relieve the taxpayer from complying with any other requirements of law. The provisions of sections 273.125, subdivision 5, and 278.03 shall govern the filing with the Tax Court of an appeal dealing with property valuation, assessment, or taxation for property tax purposes, as if the appeal had been taken to the district court.
History:
(2362-18) 1939 c 431 art 6 s 18; 1963 c 740 s 25; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 15-17,29; 1993 c 375 art 3 s 6,48; 2005 c 151 art 2 s 17
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.10 — Review By Supreme Court.

271.10 REVIEW BY SUPREME COURT.
Subdivision 1.
Certiorari.
A review of any final order of the Tax Court may be had upon certiorari by the supreme court upon petition of any party to the proceedings before the Tax Court. Such review may be had on the ground that the Tax Court was without jurisdiction, that the order of the Tax Court was not justified by the evidence or was not in conformity with law, or that the Tax Court committed any other error of law.
Subd. 2.
Service of writ.
Within 60 days after notice of the making and filing of the order of the Tax Court, or the making and filing of an order on a motion for rehearing, which includes a motion for amended findings of fact, conclusions of law, or a new trial, the petitioner for review shall obtain from the supreme court a writ of certiorari, and shall serve the same upon all other parties appearing in the proceedings before the Tax Court, and shall file the original, with proof of such service, with the court administrator of the Tax Court. Every petitioner, except the attorney general, the commissioner of revenue, the state and its political subdivisions, shall also pay to the court administrator the fee prescribed by rule 103.01 of the Rules of Civil Appellate Procedure which shall be disposed of in the manner provided by that rule, and file a bond or make a deposit in like manner and amount as in case of an appeal from the district court. The fee shall be disposed of as in such case. Return upon the writ shall be made to the supreme court and the matter shall be heard and determined by the court as in other certiorari cases, subject to the provisions hereof and to such rules as the court may prescribe for cases arising hereunder.
History:
(2362-19) 1939 c 431 art 6 s 19; 1943 c 174 s 4; 1965 c 698 s 3; 1971 c 686 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1976 c 239 s 40; 1977 c 307 s 18,29; 1Sp1981 c 1 art 8 s 2; 1Sp1986 c 3 art 1 s 82; 1997 c 84 art 6 s 16
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.12 — When Order Effective.

271.12 WHEN ORDER EFFECTIVE.
No order for refundment by the commissioner of revenue, the appropriate unit of government, or the Tax Court shall take effect until the time for appeal therefrom or review thereof by all parties entitled thereto has expired. Otherwise every order of the commissioner, the appropriate unit of government, or the Tax Court shall take effect immediately upon the filing thereof, and no appeal therefrom or review thereof shall stay the execution thereof or extend the time for payment of any tax or other obligation unless otherwise expressly provided by law; provided, that in case an order which has been acted upon, in whole or in part, shall thereafter be set aside or modified upon appeal, the determination upon appeal or review shall supersede the order appealed from and be binding upon all parties affected thereby, and such adjustments as may be necessary to give effect thereto shall be made accordingly; and provided further, the Tax Court may enjoin enforcement of the order of the commissioner being appealed. If it be finally determined upon such appeal or review that any person is entitled to refundment of any amount which has been paid for a tax or other obligation, such amount, unless otherwise provided by law, shall be paid to the person by the commissioner of management and budget, or other proper officer, out of funds derived from taxes of the same kind, if available for the purpose, or out of other available funds, if any, with interest at the rate specified in section 270C.405 from the date of payment of the tax, unless a different rate or date of accrual of interest is otherwise provided by law, in which case such other rate or date of accrual shall apply, upon certification by the commissioner of revenue, the appropriate unit of government, the Tax Court or the supreme court.
If, within 120 days after a decision of the Tax Court becomes final, the commissioner does not refund the overpayment determined by the court, together with interest, on motion by the taxpayer, the Tax Court shall have jurisdiction to order the refund of the overpayment and interest, and to award reasonable litigation costs for bringing the motion. If any tax, assessment, or other obligation be increased upon such appeal or review, the increase shall be added to the original amount, and may be enforced and collected therewith.
History:
(2362-21) 1939 c 431 art 6 s 21; 1945 c 604 s 26; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 19,29; 1Sp1985 c 14 art 15 s 5; 1986 c 444; 1990 c 604 art 1 s 19; 2003 c 112 art 2 s 50; 2005 c 151 art 2 s 17; 2006 c 259 art 8 s 7; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.13 — Power To Compel Attendance Of Witnesses.

271.13 POWER TO COMPEL ATTENDANCE OF WITNESSES.
The Tax Court and each judge of the Tax Court shall, respectively, have power to subpoena and compel the attendance of witnesses and the production of books, records, papers, and documents at any hearing or investigation at any place within the state in any matter within the scope of their authority, and shall also have power to administer oaths to witnesses and to take testimony under oath. Disobedience of an order of the Tax Court or any subpoena or refusal by any witness to be sworn or to testify upon any material matter at any such hearing or investigation shall be punishable in like manner as a contempt of the district court, in proceedings instituted upon complaint of the authority issuing the order or subpoena in the district court of the county where the order was made or the subpoena was made returnable. Subpoenas for witnesses or the production of documentary evidence shall be issued at the request of any party to the proceeding. Subpoenas may be signed by a judge of the Tax Court or the court administrator of the Tax Court on behalf of the Tax Court, as the case may be.
History:
(2362-22) 1939 c 431 art 6 s 22; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 20,29; 1Sp1986 c 3 art 1 s 82; 1989 c 324 s 16
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.15 — Who May Administer Oaths.

271.15 WHO MAY ADMINISTER OATHS.
Each judge of the Tax Court, the administrator and court administrators of the Tax Court, and all other officers and employees of the Tax Court shall, respectively, have power to administer oaths and to take and certify acknowledgments so far as they may deem necessary to the proper discharge of their respective duties, and may authenticate the same with the seal of the Tax Court.
History:
(2362-24) 1939 c 431 art 6 s 24; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 21,29; 1Sp1986 c 3 art 1 s 82; 1987 c 384 art 1 s 24; 1989 c 324 s 17
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.17 — Filing Officers.

271.17 FILING OFFICERS.
The Tax Court administrator and the district court administrators shall be the filing officers and custodians of the books, files, and records of the Tax Court. The administrator and clerks, and their deputies shall have power to certify and authenticate copies of the books, files, and records in their custody for all purposes in like manner and with like effect as other custodians of public records. A judge of the Tax Court and any other officer or employee of the Tax Court thereto authorized by the Tax Court by written order filed with the administrator of the Tax Court shall also have like power to certify and authenticate copies of any books, files, and records of the Tax Court specified in the order.
History:
(2362-26) 1939 c 431 art 6 s 26; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 22,29; 1Sp1986 c 3 art 1 s 82; 1989 c 324 s 18
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 271 — Tax Court › Section 271.18 — Ex-judges Not To Represent Clients; Exception; Violation.

271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION.
No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any claim or proceeding pending in the Tax Court at the time of termination. No judge, referee, or employee shall, at any time after the termination of the office or employment, act as counsel, attorney, or agent in connection with any claim or proceeding of which the person terminated has knowledge which was acquired in the course of a term of office or employment in the Tax Court. Any violation of the provisions of this section shall be a gross misdemeanor.
History:
(2362-27) 1939 c 431 art 6 s 27; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 23,29; 1986 c 444; 1989 c 324 s 19; 1Sp2017 c 1 art 8 s 4
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred.

272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED.
In the event the seller and the purchaser fail to file the agreement as prescribed by section 272.16, the county auditor of any county may, before making a transfer of a specific part of any tract assessed, request the county assessor to determine the amount of net tax capacity to be transferred therewith. The net tax capacity so fixed shall be conclusive, except that either party to the division may appeal to the district court of the county in which the land is situated for a determination, made in the manner prescribed by Minnesota Statutes 1945, chapter 278.
History:
1949 c 619 s 1; Ex1967 c 32 art 8 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.162 — Restrictions On Transfers Of Specific Parts.

272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.
Subdivision 1.
Conditions restricting transfer.
When a deed or other instrument conveying a parcel of land is presented to the county auditor for transfer or division under sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its net tax capacity in the official records and shall not certify the instrument as provided in section 272.12, if:
(a) the land conveyed is less than a whole parcel of land as charged in the tax lists;
(b) the part conveyed appears within the area of application of municipal or county subdivision regulations adopted and filed under section 394.35 or section 462.36, subdivision 1; and
(c) the part conveyed is part of or constitutes a subdivision as defined in section 462.352, subdivision 12.
Subd. 2.
Conditions allowing transfer.
(a) Notwithstanding the provisions of subdivision 1, the county auditor may transfer or divide the land and its net tax capacity and may certify the instrument if the instrument contains a certification by the clerk of the municipality or designated county planning official:
(1) that the municipality's or county's subdivision regulations do not apply;
(2) that the subdivision has been approved by the governing body of the municipality or county; or
(3) that the restrictions on the division of taxes and filing and recording have been waived by resolution of the governing body of the municipality or county in the particular case because compliance would create an unnecessary hardship and failure to comply would not interfere with the purpose of the regulations.
(b) If any of the conditions for certification by the municipality or county as provided in this subdivision exist and the municipality or county does not certify that they exist within 24 hours after the instrument of conveyance has been presented to the clerk of the municipality or designated county planning official, the provisions of subdivision 1 do not apply.
(c) If an unexecuted instrument is presented to the municipality or county and any of the conditions for certification by the municipality or county as provided in this subdivision exist, the unexecuted instrument must be certified by the clerk of the municipality or the designated county planning official.
Subd. 3.
Applicability of restrictions.
(a) This section does not apply to the exceptions set forth in section 272.12.
(b) This section applies only to land within municipalities or counties which choose to be governed by its provisions. A municipality or county may choose to have this section apply to the property within its boundaries by filing a certified copy of a resolution of its governing body making that choice with the auditor and recorder of the county in which it is located.
History:
1982 c 564 s 1; 1983 c 239 s 1,2; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp2017 c 1 art 2 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.17 — List Of Certificates Of Sale Filed With Auditor.

272.17 LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR.
On February first of each year, the county recorder and registrar of titles shall make out from the records and file with the county auditor a list of all sheriff's or referee's certificates of sale on execution or foreclosure of mortgages, upon which the period of redemption has expired during the preceding year. The county auditor shall thereupon make the proper entries upon the transfer records and tax lists to conform with the list so filed.
History:
(2216) RL s 990; 1976 c 181 s 2; 1979 c 9 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.191 — Irregular Tracts Of Land, Code System Of Describing.

272.191 IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING.
In any county where there are a number of tracts or lots of land which are divided into parcels which cannot be described except by metes and bounds, the county auditor may install a code system to describe such lands for taxation purposes.
History:
1951 c 638 s 1; 1957 c 371 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.192 — Records.

272.192 RECORDS.
The county auditor shall keep a record of all parcels of land which have been coded under this system. In such record the auditor shall enter the description of the land as described in the instrument of conveyance of record in the office of the county recorder or registrar of titles, or the description of the land as then carried on the assessment and tax rolls of the county, and immediately following such description shall enter the code number assigned to said parcel of land.
History:
1951 c 638 s 2; 1957 c 371 s 2; 1976 c 181 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.193 — Numbering Tracts.

272.193 NUMBERING TRACTS.
All parcels of land included in the code system of any county shall be numbered progressively or by a separate number series beginning with No. 1 in each forty, government lot, or platted tract. The code assigned to a parcel of land shall give the code number assigned to it, the name of the owner, the section, township and range numbers, and if unplatted the number of acres contained in said parcel, and if platted, or if situated within the incorporated limits of a city, the lot or lots and block numbers, the name of the addition or subdivision under which it was platted and the name of the city in which it is situated as well as the book and page of the record in which the instrument conveying title to such parcel of land is recorded in the office of the county recorder. If the owner of a parcel of land, which has theretofore been coded under the county code system, as hereinbefore provided, shall convey a portion of such parcel of land, which is described by metes and bounds, the county auditor shall cancel the original code number and assign a new number and code to the remaining portion. The auditor shall assign a code number or numbers to the portion or portions conveyed in the same manner, as herein provided for assigning an original code number to a parcel. When a code is canceled the county auditor shall write opposite such code number the word "canceled" and shall note on the record the new code numbers subsequently assigned to said parcel of land.
The code to be used for any parcel of land, as provided herein, shall substantially conform to one of the following illustrations:
"Revised Description Number 1, John Doe, a specific part of Section 10, Township 128, Range 46, 31.40 Acres, as described in Book 12 of Deeds, at Page 46, in the office of the county recorder."
"Revised Description Number 4, Richard Roe, a specific part of Section 12, City of Wheaton, 11.20 Acres, as described in Book 48 of Deeds, at Page 12, in the office of the county recorder."
"Revised Description Number 6, John Doe, a specific part of Lot 1, Auditor's Plat 14, Township 128, Range 46, as described in Book 84 of Deeds, at Page 2, in the office of the county recorder."
"Revised Description Number 8, John Doe, a specific part of Lot 6, Block 4, S. C. Odenburg's First Addition to the City of Wheaton, as described in Book 93 of Deeds, at Page 43, in the office of the county recorder."
"Revised Description No. 1 of the NE 1/4 of NE 1/4, Section 1, Township 55, Range 25, as described in Deed Book 83, Page 10, in the office of the county recorder."
"Revised Description No. 1 of Government Lot 1, Section 2, Township 55, Range 25, as described in Deed Book 84, Page 27."
"Revised Description No. 2 of Outlot A of Auditor's Subdivision No. 56, as described in Deed Book 75, Page 32."
History:
1951 c 638 s 3; 1957 c 371 s 3; 1961 c 721 s 1; 1973 c 123 art 5 s 7; 1976 c 181 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.194 — Notices.

272.194 NOTICES.
Immediately after a parcel of land has been coded under the county code system, the county auditor shall give notice by certified mail, except in cases where the owner acknowledges in writing having been informed of the code number, to the owner of the land, if the address of the owner can be ascertained from the tax duplicates in the office of the county treasurer. Such notice shall describe the land according to the description used in the instrument of conveyance, of record in the office of the county recorder or registrar of titles, or the description of the land as then carried on the assessment and tax rolls of the county, and shall also give the code number assigned to such parcel of land under the county code system, and shall further state that such parcel of land will thereafter be described, for taxation purposes, by said code number. The county auditor shall make an affidavit of mailing such notice, stating therein the name and address of the owner to whom such notice was mailed. Such affidavit shall be filed in the office of the county auditor. When a deed or other instrument conveying land is presented to the county auditor for transfer, as provided by section 272.12, if such land has theretofore been coded under the county code system, or if the land conveyed in such instrument is described by metes and bounds and the county auditor determines that it should be coded under the county code system, the county auditor, instead of giving notice to the owner by certified mail, as hereinbefore provided, may note upon said instrument, over official signature, the words "the land described within has been coded and is described for taxation purposes, as follows: (here enter the coded description assigned to said parcel of land in full.)"
History:
1951 c 638 s 4; 1957 c 371 s 4; 1976 c 181 s 2; 1978 c 674 s 60; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.195 — Legal Description.

272.195 LEGAL DESCRIPTION.
When a parcel of land has been coded under the county code system, as hereinbefore provided, and notice thereof has been given to the owner of such land, it shall be a legal and valid description of such land for taxation purposes, and such land shall thereafter be so described on the tax rolls of the county.
History:
1951 c 638 s 5; 1957 c 371 s 5
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.196 — Certified Copies, Filing, Exceptions.

272.196 CERTIFIED COPIES, FILING, EXCEPTIONS.
When any parcel of land has been coded under the county code system the county auditor shall make a certified copy thereof and cause the same to be recorded in the office of the county recorder, except in cases where the county auditor has noted upon a deed or other instrument conveying land that the land described therein has been coded as provided in section 272.194 and that the instrument has been subsequently recorded in the office of the county recorder, in which case the auditor need not file another certified copy of the coded tract. In such cases reference to the place of recording shall be to the book and page wherein the instrument conveying the coded tract is recorded in the office of the county recorder.
History:
1951 c 638 s 6; 1961 c 721 s 2; 1976 c 181 s 2