reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads.

272.20 RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS.
The commissioner of revenue shall annually compile a list of railroad operating property which is sold or otherwise becomes nonoperating property. On or before December 15 in each year the commissioner shall certify the lands for taxation to the auditors of the counties in which such lands lie. At the same time the commissioner shall obtain lists of lands reverting to and being used as operating property by the railroad companies by reason of the forfeiture of contracts, and certify the same to the county auditors, who shall thereupon remove such lands from the tax lists; but nothing herein shall be construed to relieve such forfeited lands from any lien for taxes or assessments accruing thereon during the life of such contract. The railroad companies shall report such sales and forfeitures to the commissioner of revenue December 1 in each year, and at other times when the commissioner requires. All forfeited lands not so reported shall be held for all taxes accruing thereon.
History:
(2220) RL s 992; 1927 c 404 s 1; 1943 c 564 s 1; 1965 c 624 s 6; 1973 c 582 s 3; 1984 c 593 s 7; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.21 — Railroad Lands; Sale.

272.21 RAILROAD LANDS; SALE.
When a railroad company owning lands granted to it to aid in the building of its road and taxed as railroad operating property, sells, assigns, transfers, or disposes of any estate, right, title, or interest in the land, such right, title, estate, or interest shall become taxable in the same manner as comparable property, and be assessed and taxed, and such taxes shall be enforced, as in the case of other real property. In such assessment, and in the proceedings to collect and enforce such taxes, it shall be sufficient to refer to the owners of such estate, right, title, or interest as "unknown."
History:
(2221) RL s 993; 1984 c 593 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.22 — When Stock Represents Lands.

272.22 WHEN STOCK REPRESENTS LANDS.
When any special stock or land stock, or any writing or instrument, is or has been issued by any railroad company with the intention of granting, transferring, or securing to the person to whom the same is issued any right, title, interest, or estate in or to any lands held by such company, the right, title, interest, or estate so granted, transferred, or secured shall be subject to taxation as provided in section 272.21.
History:
(2222) RL s 994
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.23 — Taxability In Litigation.

272.23 TAXABILITY IN LITIGATION.
When the taxability of any of the lands mentioned in sections 272.21 and 272.22, or of any interests therein, is in litigation, the proper officers of any county or subdivision of the state in which such lands lie, in fixing the tax rate, may fix such rate as will raise the amount required on other property as if such lands or interests were not taxable for such year; but such lands and interests shall be assessed and taxed as other property.
History:
(2223) RL s 995
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.24 — Company To Report Transfers.

272.24 COMPANY TO REPORT TRANSFERS.
Every railroad company which issues any stock, contract, or writing granting, transferring, or securing to any person any estate, right, title, or interest in or to any such lands, shall within the time required by law report the same to the commissioner of management and budget, and any failure so to report shall operate as a forfeiture of its corporate franchises and privileges, and the attorney general shall thereupon proceed against such company to have its charter and franchises declared forfeited.
History:
(2224) RL s 996; 1973 c 492 s 14; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax.

272.28 COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX.
The county board of any county having a bonded indebtedness may by resolution create a sinking fund, to be known as the bonded debt sinking fund, for the purpose of paying such indebtedness when it becomes due. Such funds shall be raised by taxation and, at the time of creating the same, the board shall by resolution determine the amount to be raised therefor the first year, and the amount to be so raised for each following year shall be determined at its first meeting in January in such year. Such tax shall be levied by the county auditor in addition to all other taxes authorized by law, extended on the tax lists, and collected as other county taxes.
History:
(2228) RL s 1000
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.29 — Governor May Suspend Or Remove.

272.29 GOVERNOR MAY SUSPEND OR REMOVE.
The governor may remove from office any officer charged with duties under sections 272.20 to 272.30 when it is made to appear to the governor by competent evidence that such officer has been guilty of malfeasance or nonfeasance in the performance of official duties; first giving to such officer a copy of the charges, and an opportunity to be heard in defense against them. The governor may suspend any such officer against whom such charges have been preferred pending investigation thereof, when, in the governor's opinion, the public interest may require. The provisions of law applicable to the removal from office of a county auditor in force at the time when such charges are preferred shall apply to and govern removals from office under this section.
History:
(2229) RL s 1001; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.30 — Actions Against Officers; Expense Of County.

272.30 ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY.
When a civil action is commenced against a county treasurer, county auditor, or person holding any town or district office, for performing or attempting to perform any duty authorized or directed by statute for the collection of the public revenue, such officer may, in the discretion of the court, by an order entered in the minutes thereof, be allowed reasonable counsel fees and other expenses for defending such action, and the amount of any damage and costs adjudged against the officer, to be paid from the county revenue fund.
History:
(2230) RL s 1002; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.31 — Lien Of Real Estate Taxes.

272.31 LIEN OF REAL ESTATE TAXES.
The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter.
History:
(2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.32 — Assessments For Local Improvements In Cities.

272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES.
All assessments upon real property for local improvements made or levied by the proper authorities of any city in the state shall be a paramount lien upon the land upon which they are imposed from the date of the warrant issued for the collection thereof, or from such other date as by the charter of any such city such assessments become a lien upon the land, and of equal rank with the lien of the state for taxes which have been or may be levied upon the property under the general laws of the state; and the general rules of law as to priority of tax liens shall apply equally to the liens of such assessments and to such liens for general taxes with the same force and effect as though all of these liens and all of these taxes and assessments were of the same general character and imposed for the same purpose and by the same authority, without regard to the priority in point of time of the attaching of either of these liens, and a sale or perfecting title under either shall not bar or extinguish the other. This section shall be applicable to any city existing under a charter framed and adopted prior to November 18, 1958.
History:
(2192, 2193) 1911 c 120 s 1,2; 1984 c 593 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.33 — Assessments For Local Improvements In Cities Of First Class.

272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS.
All assessments for local improvements made or levied by the proper authorities of any municipality in the state now or hereafter having a population of over 50,000, and bid in by any such municipality on or subsequent to the first day of January, 1908, or which may hereafter be made or levied and bid in by any such municipality, shall be of equal rank with the lien of the state for general taxes which have been or may hereafter be levied upon the property under the general laws of the state, so long as the liens for local improvements or the liens for general taxes continue to be held and owned by the state or any such municipality, respectively, and all titles derived from or based upon either class of liens shall maintain the same status between themselves so long as they remain the property of the state or any such municipality, respectively.
History:
(2194) 1913 c 202 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.37 — Application.

272.37 APPLICATION.
Sections 272.33 to 272.37 shall also apply to cities having home rule charters adopted prior to November 18, 1958, and having a population of over 50,000 at any time after January 1, 1913.
History:
(2198) 1913 c 202 s 5; 1984 c 593 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.39 — Structures, Timber, Or Minerals May Be Seized.

272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED.
Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil removed from any tract of land upon which taxes are due and payable, as provided in this chapter, or so much thereof as may be necessary, may be seized by the commissioner of management and budget, by the county auditor, or by any person authorized by either of them in writing, and sold in the manner provided for sale of personal property in satisfaction of taxes. All moneys received from such sale in excess of the amount necessary to satisfy such taxes and the costs and expenses of seizure and sale shall be returned to the owner of such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil, if known, and, if unknown, shall be deposited in the county treasury subject to the right of the owner.
History:
(2204) RL s 978; 1931 c 333 s 2; 1941 c 397 s 2; 1973 c 492 s 14; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.40 — Removal.

272.40 REMOVAL.
Any person who shall remove or attempt to remove any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil from any tract of land contrary to the provisions of this chapter after such taxes become due and payable and before the same have been fully paid and discharged shall be guilty of a gross misdemeanor.
History:
(2205) RL s 979; 1941 c 397 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.41 — Standing Timber; Taxes Or Assessments Unpaid; Persons Cutting For Commercial Purposes To Give Notice To County Auditor.

272.41 STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR.
All persons cutting standing timber in this state for commercial purposes from land on which taxes or special assessments remain unpaid shall, at or before the time of the commencement of logging operations, file a notice in writing with the auditor of the county wherein the land is situate, which notice shall contain the name of the owner of the land, the owner of the timber, the legal description of the premises, the kind and approximate amount of timber proposed to be cut and removed in the particular logging operation, the person, if any, to whom the timber has been contracted to be delivered, and the proposed place of landing. This notice shall be preserved by the county auditor with whom filed and neither it nor its contents shall be disclosed by the auditor or by any person to whom made known except to the extent only that may be required in collecting the taxes and assessments aforesaid or by order of a court of competent jurisdiction.
History:
(2205-1, 2205-2) 1925 c 207 s 1,2; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.42 — Violations; Liability.

272.42 VIOLATIONS; LIABILITY.
Any person failing to comply with the requirements of section 272.41 shall be liable in a civil action for all taxes and assessments assessed upon such timber or against the land from which the same was cut and removed at the time of such cutting and removal thereof and shall be guilty of a misdemeanor, unless it be shown that such failure was not with intent to evade payment of such taxes and assessments. Payment thereof before they become delinquent, or the existence of a bona fide dispute as to the validity or amount thereof shall be evidence, but not exclusive evidence, of the absence of the intent aforesaid.
History:
(2205-3) 1925 c 207 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.43 — Real Estate Tax Judgment; No Limitation.

272.43 REAL ESTATE TAX JUDGMENT; NO LIMITATION.
Every tax judgment entered shall be a lien, and shall operate to continue the lien of the taxes embraced therein, upon the parcel of land covered or intended to be covered thereby, until such judgment and taxes are paid in full, anything in any other statute of this state to the contrary notwithstanding.
History:
(2207) RL s 981
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees.

272.435 NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES.
A mortgagee or a vendor on a contract for the conveyance of real property who pays all or any portion of taxes levied upon real property in this state with moneys supplied for that purpose by the mortgagor or contract vendee shall notify the mortgagor or contract vendee in writing each year during the term of the mortgage or contract of the final annual payment of property taxes payable that year within 90 days after such payment and shall enclose with the notice a copy of the statement for such taxes or a statement containing the same information appearing on such tax statement. Where the tax statements are not provided to the mortgagee or the contract vendor, the county shall send out a copy of the statement to the mortgagor or contract vendee.
History:
1971 c 684 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.44 — Taxes Paid By Lienholders Are Added To Lien.

272.44 TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN.
Any person who has a lien, by mortgage or otherwise, upon any land upon which the taxes have not been paid when they came due, may pay such taxes before or after the same become delinquent, and the interest, penalty, and costs, if any, thereon; and the money so paid shall be added to the lien on such land; and, with the interest thereon at the rate specified in the mortgage, other instrument, or by law, shall be collectible with, as a part of, and in the same manner as the amount secured by the original lien. No interest shall accrue on the taxes so paid by such lienholder prior to June first of the year in which such taxes become due and payable.
History:
(2209) RL s 983; 2006 c 221 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.45 — Taxes Paid By Tenant, Occupant, Or Other Person Become Lien, Upon Notice Filed With County Recorder Or Registrar Of Titles.

272.45 TAXES PAID BY TENANT, OCCUPANT, OR OTHER PERSON BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDER OR REGISTRAR OF TITLES.
When any past due or delinquent tax on land is paid by any occupant, tenant, or person with an interest in the land other than a lien, or a person acting on that person's behalf, which, by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of 12 percent per annum, or may retain the same from any rent due or accruing from the person to such owner or lessor for land on which such tax is so paid. A person making a payment under this section may file with the county recorder or registrar of titles of the proper county a notice stating the amount and date of such payment, and stating the interest claimed in the land, with a description of the land against which the taxes were charged; and the same shall thereupon be a lien upon such land in favor of the person paying the same until the same is paid. The county recorder shall record such notice in the indices maintained by the county recorder. The registrar of titles shall record the notice on the certificate of title for the land. Upon the payment of any such lien, the person filing such notice shall satisfy the same of record.
History:
(2210) RL s 984; 1976 c 181 s 2; 1986 c 444; 2006 c 221 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application.

272.46 AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION.
Subdivision 1.
[Repealed, 1994 c 510 art 1 s 13]
Subd. 2.
Auditor to combine legal descriptions; exceptions.
The county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section 272.195, of contiguous parcels to which the applicants hold title.
The county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system.
History:
(2231, 2232) 1907 c 431 s 1,2; 1921 c 409; 1963 c 553 s 1; 1973 c 123 art 5 s 7; 1976 c 248 s 1; 1Sp1981 c 1 art 8 s 5; 1982 c 523 art 19 s 1; 1983 c 222 s 6; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.479 — Scope.

272.479 SCOPE.
This section and sections 272.481 to 272.488 apply only to federal tax liens and to other federal liens notices of which under any act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens.
History:
1979 c 37 s 1; 1991 c 291 art 18 s 5
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.481 — Place Of Filing.

272.481 PLACE OF FILING.
(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with sections 272.479 to 272.488.
(b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the county recorder of the county in which the real property subject to the liens is situated.
(c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(1) if the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the Office of the Secretary of State;
(2) in all other cases, in the office of the county recorder of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
(d) Any person who receives a certificate of discharge from the Internal Revenue Service which affects real property in this state may present that certificate of discharge for filing to the county recorder for the county in which the real property is located. The county recorder shall file the certificate of discharge in the real property records of the county. The person is responsible for the payment of the filing fee. A certificate of discharge which affects only personal property cannot be filed with any filing officer.
History:
1971 c 265 s 1; 1976 c 181 s 2; 1979 c 37 s 2; 1995 c 144 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.482 — Execution Of Notices And Certificates.

272.482 EXECUTION OF NOTICES AND CERTIFICATES.
Execution of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or a delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgment is necessary. For purposes of this section, transmission of notices under section 272.488, subdivisions 1 and 3, constitutes execution.
History:
1971 c 265 s 2; 1979 c 37 s 3; 1986 c 444; 1991 c 291 art 18 s 6; 1995 c 144 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.484 — Fees.

272.484 FEES.
The fee for filing and indexing each notice of lien or certificate or notice affecting the lien is:
(1) for a lien, certificate of discharge or subordination, and for all other notices, including a certificate of release or nonattachment filed with the secretary of state, the fee provided by section 336.9-525, except that the filing fee charged to the district directors of internal revenue for filing a federal tax lien is $15; and
(2) for a lien, certificate of discharge or subordination, and for all other notices, including a certificate of release or nonattachment filed with the county recorder, the fee for filing a real estate mortgage in the county where filed.
The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.
History:
1971 c 265 s 4; 1974 c 19 s 2; 1976 c 181 s 2; 1979 c 37 s 5; 2001 c 195 art 2 s 16; 2015 c 77 art 2 s 53
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.485 — Uniformity Of Application And Construction.

272.485 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Sections 272.481 to 272.488 shall be so applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of sections 272.481 to 272.488 among those states which enact it.
History:
1971 c 265 s 5; 1991 c 291 art 18 s 8; 1992 c 464 art 2 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.486 — Short Title.

272.486 SHORT TITLE.
Section 272.479 and sections 272.481 to 272.488 may be cited as the "Uniform Federal Lien Registration Act."
History:
1971 c 265 s 6; 1979 c 37 s 6; 1991 c 291 art 18 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States.

272.58 ENFORCEMENT OF TAXES RECIPROCALLY IN COURTS OF THIS AND OTHER STATES.
Subdivision 1.
Comity between states in the collection of taxes.
The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.
Subd. 2.
Taxes defined.
The term "taxes" as used in this section shall include:
(a) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.
(b) Any and all penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
Subd. 3.
Collection of taxes by attorney general.
The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state.
History:
1949 c 145 s 1-3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 272 — Taxation, General Provisions › Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions.

272.71 TIF PROPERTIES; NOTICE OF POTENTIAL VALUATION REDUCTIONS.
(a) The following officials shall notify the municipality of potential reductions in the market value of taxable parcels located in a tax increment financing district:
(1) for applications to reduce market value or abate taxes or for applications to a local or county board of review, the assessor;
(2) for applications to reduce market value or abate taxes by the state board of equalization, the commissioner of revenue;
(3) for petitions to reduce market value or object to taxes under chapter 278, the county attorney.
The official shall provide the notice to the municipality in writing within 60 days after the petition or application for a reduction is made.
(b) This section applies only to reductions in valuation or taxes that are granted after certification of final values for purposes of certifying local tax rates.
(c) For purposes of this section, "municipality" means the municipality for the tax increment financing district, as defined under section 469.174, subdivision 6.
History:
1993 c 375 art 14 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.01 — Listing And Assessment, Time.

273.01 LISTING AND ASSESSMENT, TIME.
All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum intervals of five years. All real property becoming taxable in any year shall be listed with reference to its value on January 2 of that year. Except as provided in this section and section 274.01, subdivision 1, all real property assessments shall be completed two weeks prior to the date scheduled for the local board of review or equalization. No changes in valuation or classification which are intended to correct errors in judgment by the county assessor may be made by the county assessor after the board of review or the county board of equalization has adjourned; however, corrections of errors for real or personal property that are merely clerical in nature or changes that extend homestead treatment to property are permitted after adjournment until the tax extension date for that assessment year. Any changes made by the assessor after adjournment must be fully documented and maintained in a file in the assessor's office and shall be available for review by any person. A copy of any changes made during this period shall be sent to the county board no later than December 31 of the assessment year. In the event a valuation and classification is not placed on any real property by the dates scheduled for the local board of review or equalization the valuation and classification determined in the preceding assessment shall be continued in effect and the provisions of section 273.13 shall, in such case, not be applicable, except with respect to real estate which has been constructed since the previous assessment. Real property containing iron ore, the fee to which is owned by the state of Minnesota, shall, if leased by the state after January 2 in any year, be subject to assessment for that year on the value of any iron ore removed under said lease prior to January 2 of the following year. Personal property subject to taxation shall be listed and assessed annually with reference to its value on January 2; and, if acquired on that day, shall be listed by or for the person acquiring it.
History:
(1984) RL s 802; 1945 c 485 s 1; Ex1959 c 70 art 1 s 1; 1965 c 624 s 1; 1969 c 709 s 1; 1971 c 564 s 5; 1975 c 437 art 8 s 2; 1986 c 444; 1988 c 719 art 7 s 4; 1989 c 277 art 2 s 16; 1990 c 480 art 7 s 4; 2003 c 127 art 2 s 10; 2014 c 308 art 10 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.03 — Real Estate; Assessment; Method.

273.03 REAL ESTATE; ASSESSMENT; METHOD.
Subdivision 1.
Assessment books.
The county auditor shall annually provide the necessary assessment books and blanks at the expense of the county, for and to correspond with each assessment district. The auditor shall make out, in the real property assessment book, complete lists of all lands or lots subject to taxation, showing the names of the owners, if known; and, if unknown, so stated opposite each tract or lot, the number of acres, and the lots or parts of lots or blocks, included in each description of property. The list of real property becoming subject to assessment and taxation may be appended to the personal property assessment book. The assessment books and blanks for real and personal property shall be in readiness for delivery to the assessors on or before the first Monday in December of each year.
Subd. 2.
Election to use card ledger or electronic data system.
Any county in this state which employs a county assessor who maintains a unit card ledger system or similar system of real estate and the market value and net tax capacities ascertained by the assessor affecting such real estate, and which county has established an electronic data processing system or similar system to perform the processing of assessment and tax accounting, may discontinue the preparation of assessment books as provided in subdivision 1. The election to discontinue the preparation of assessment books as defined in subdivision 1 shall be made by the county auditor.
Subd. 3.
[Repealed, 2014 c 308 art 9 s 94]
History:
(1986) 1905 c 86; 1913 c 503; 1917 c 297; 1921 c 86; 1947 c 331 s 1; 1963 c 781 s 1; 1965 c 624 s 2; 1969 c 709 s 2; 1973 c 582 s 3; 1975 c 339 s 8; 1975 c 437 art 8 s 3; 1980 c 423 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1993 c 375 art 3 s 11; 2006 c 212 art 3 s 23
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.032 — Market Value Definition.

273.032 MARKET VALUE DEFINITION.
(a) Unless otherwise provided, for the purpose of determining any property tax levy limitation based on market value or any limit on net debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market value, any qualification to receive state aid based on market value, or any state aid amount based on market value, the terms "market value," "estimated market value," and "market valuation," whether equalized or unequalized, mean the estimated market value of taxable property within the local unit of government before any of the following or similar adjustments for:
(1) the market value exclusions under:
(i) section 273.11, subdivisions 14a and 14c (vacant platted land);
(ii) section 273.11, subdivision 16 (certain improvements to homestead property);
(iii) section 273.11, subdivisions 19 and 20 (certain improvements to business properties);
(iv) section 273.11, subdivision 21 (homestead property damaged by mold);
(v) section 273.13, subdivision 34 (homestead of a veteran with a disability or family caregiver); or
(vi) section 273.13, subdivision 35 (homestead market value exclusion); or
(2) the deferment of value under:
(i) the Minnesota Agricultural Property Tax Law, section 273.111;
(ii) the Aggregate Resource Preservation Law, section 273.1115;
(iii) the Minnesota Open Space Property Tax Law, section 273.112;
(iv) the rural preserves property tax program, section 273.114; or
(v) the Metropolitan Agricultural Preserves Act, section 473H.10; or
(3) the adjustments to tax capacity for:
(i) tax increment financing under sections 469.174 to 469.1794;
(ii) fiscal disparities under chapter 276A or 473F; or
(iii) powerline credit under section 273.425.
(b) Estimated market value under paragraph (a) also includes the market value of tax-exempt property if the applicable law specifically provides that the limitation, qualification, or aid calculation includes tax-exempt property.
(c) Unless otherwise provided, "market value," "estimated market value," and "market valuation" for purposes of property tax levy limitations and calculation of state aid, refer to the estimated market value for the previous assessment year and for purposes of limits on net debt, the issuance of bonds, certificates of indebtedness, or capital notes refer to the estimated market value as last finally equalized.
(d) For purposes of a provision of a home rule charter or of any special law that is not codified in the statutes and that imposes a levy limitation based on market value or any limit on debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market value, the terms "market value," "taxable market value," and "market valuation," whether equalized or unequalized, mean "estimated market value" as defined in paragraph (a).
History:
1994 c 416 art 1 s 12; 1997 c 31 art 3 s 3; 2006 c 259 art 9 s 5; 2007 c 13 art 1 s 12; 2013 c 143 art 14 s 25; 2016 c 158 art 1 s 157; 1Sp2019 c 6 art 24 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.05 — Assessors; Appointment, Term, And Oath.

273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH.
Subdivision 1.
Appointment of town and city assessors.
Notwithstanding any other provision of law all town assessors shall be appointed by the town board, and notwithstanding any charter provisions to the contrary, all city assessors shall be appointed by the city council or other appointing authority as provided by law or charter. They shall be selected and appointed because of their knowledge and training in the field of property taxation. All town and statutory city assessors shall be appointed for indefinite terms. A town or statutory city assessor who is an employee may be dismissed by the appointing authority for cause. The term of the town or city assessors may be terminated at any time by the town board or city council on charges by the commissioner of revenue of inefficiency or neglect of duty. Vacancies in the office of town or city assessor shall be filled within 90 days by appointment of the respective appointing authority indicated above. If the vacancy is not filled within 90 days, the office shall be terminated. When a vacancy in the office of town or city assessor is not filled by appointment, and it is imperative that the office of assessor be filled, the county auditor shall appoint some resident of the county as assessor for such town or city. The county auditor may appoint the county assessor as assessor for such town or city, in which case the town or city shall pay to the county treasurer the amount determined by the county auditor to be due for the services performed and expenses incurred by the county assessor in acting as assessor for such town or city. The term of any town or statutory city assessor in a county electing in accordance with section 273.052 shall be terminated as provided in section 273.055.
The commissioner of revenue may recommend to the state board of assessors the nonrenewal, suspension, or revocation of an assessor's license as provided in sections 270.41 to 270.50.
Subd. 2.
Oath of assessors.
Every person elected or appointed to the office of assessor, at or before the time of receiving the assessment books, shall take and subscribe an oath to be diligent, faithful, and impartial in performance of the duties enjoined on the assessor by law. Failure to take the oath within the time prescribed shall be deemed a refusal to serve.
Subd. 3.
Cities and townships; employment of licensed assessor.
In the case of cities or townships, except cities or towns located in Ramsey County or which have elected a county assessor system in accordance with section 273.055, the commissioner shall allow the city or town 90 days from the date of incorporation or organization to employ a licensed assessor.
History:
(1987) RL s 805; 1963 c 799 s 1; 1965 c 254 s 2; 1967 c 282 s 1; 1969 c 823 s 1; 1969 c 989 s 6; 1973 c 123 art 5 s 7; 1977 c 434 s 7,8; 1984 c 593 s 12; 1986 c 444; 1988 c 719 art 7 s 5; 1990 c 441 s 1; 2003 c 127 art 5 s 11; 2008 c 154 art 13 s 24; 2009 c 86 art 1 s 50
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.051 — City Assessors, Term.

273.051 CITY ASSESSORS, TERM.
The term of elected city assessors shall not expire until a vacancy occurs in the office or upon the completion of the present term for which an assessor is elected. Thereafter the term of such city assessors shall be for the period provided in the charter. The terms of all other city assessors shall continue as provided by charter or as otherwise provided by statute. The term of any city assessor in a county electing in accordance with section 273.052 shall be terminated as provided in section 273.055.
History:
1965 c 254 s 3; 1969 c 989 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.052 — Appointment; Application.

273.052 APPOINTMENT; APPLICATION.
Any county in the state of Minnesota, notwithstanding any other provision of law to the contrary, is hereby authorized and empowered to provide for the assessment of all taxable property in the county by the county assessor.
This section shall not apply to Ramsey County, or property assessable in cities whose assessor has the powers of a county assessor pursuant to section 273.063, or property which is by law assessed by the commissioner of revenue.
History:
1969 c 989 s 1; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1974 c 435 art 5 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.053 — Assessment; Expenses.

273.053 ASSESSMENT; EXPENSES.
Any county electing in accordance with section 273.052 is authorized and empowered to appropriate sufficient money to defray the expenses of making a proper assessment of all property in such county for the purpose of general taxation. The county board shall by resolution authorize the county assessor to employ such additional deputies, clerks, field workers, appraisers, and employees as it may deem necessary for the proper performance of the duties of the office of county assessor; such expenditure to include the hiring of experts in property valuation for any period deemed necessary, the payment of the transportation expense of such experts or other employees in traveling from place to place in the county, and generally any expense reasonably and directly tending to the procurement of a fair and true assessment of property within such county; but all such shall be made under the supervision of, and with the consent of, the county assessor.
History:
1969 c 989 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.0535 — County Or Local Assessing District To Assume Cost Of Training.

273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING.
The county or local assessing district must assume the cost of training its assessors in courses approved by the board for the purpose of obtaining the assessor's license to the extent of course fees, mileage, meals, and lodging, and recognized travel expenses not paid by the state.
History:
2008 c 154 art 13 s 25
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.054 — Duties And Powers Of Assessor.

273.054 DUTIES AND POWERS OF ASSESSOR.
A county assessor appointed in an electing county shall have all the duties and powers provided by statute, except those inconsistent with sections 273.05, 273.051, 273.052, 273.053, 273.055, and 273.056.
History:
1969 c 989 s 3; 2011 c 76 art 1 s 40
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.055 — Resolution To Appoint Assessor; Termination Of Local Assessor's Office.

273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE.
The election to provide for the assessment of property by the county assessor as provided in section 273.052 shall be made by the board of county commissioners by resolution. Such resolution shall be effective at the second assessment date following the adoption of the resolution. Notwithstanding any other provisions contained in any other section of law or charter, the office of all township and city assessors in such county shall be terminated 90 days before the assessment date at which the election becomes effective, except that if part of such taxing district is located in a county not electing to have the county assessor assess all property as provided in section 273.052, the office will continue but shall apply only to such property in a nonelecting county.
No township or city assessor in another county shall assess any property in an electing county, but shall turn over all tax records relating to property to the county assessor 90 days before the assessment date at which the county's election becomes effective.
History:
1969 c 989 s 4; 1973 c 123 art 5 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.056 — Revocation Of County Assessor's Election; Local Assessors.

273.056 REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS.
If after electing in accordance with section 273.055, the board of county commissioners shall determine that the interests of the county may be better served through valuation by local assessors, it may revoke the election. Such revocation may not be made within four years after the election. In the event of revocation, it shall be effective at the second assessment date following such revocation. The offices of all township and city assessors shall be filled as provided by charter or law 90 days before such effective date.
History:
1969 c 989 s 5; 1973 c 123 art 5 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.06 — Deputy Assessors.

273.06 DEPUTY ASSESSORS.
Any assessor who deems it necessary to complete the listing and valuation of the property of the town or district within the time prescribed, with the approbation of the county auditor, may appoint a well-qualified citizen of the town or district to act as assistant or deputy, and may assign to that person such portion of the district as the assessor thinks proper. Each assistant so appointed, after taking the required oath, shall perform, under the direction of the assessor, all the duties imposed upon assessors by this chapter.
History:
(1988) RL s 806; 1977 c 434 s 9; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.062 — Valuation And Assessment Of Personal Property.

273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY.
The county assessor, or city assessor in a city with population of 30,000 or more shall value and assess all personal property. The assessor shall make an alphabetical list of the names of all persons in the town or district liable to an assessment of personal property, and shall call at the office or place of business or residence of each person required by this chapter to list property, and shall list the person's name, and shall require each person to make and deliver a correct list and statement of such property, according to the prescribed form, which shall be subscribed and sworn to by the person listing; and the assessor shall thereupon determine the value of the property in such statement, and enter the same in the assessment books, opposite the name of the person assessed, with the name and post office address of the person listing the property; and, if such person reside in a city, the street and number, or other brief description, of the person's residence or place of business. If any property is listed or assessed on or after the last Monday in February, and before the return of the assessor's books, the same shall be as legal and binding as if listed and assessed before that time.
Such county or city assessor shall have power and authority to summon witnesses to appear and give testimony, and to produce books, records, papers and documents relating to the listing of personal property.
History:
Ex1967 c 32 art 8 s 9; 1969 c 709 s 3; 1973 c 123 art 5 s 7; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.063 — Application; Limitations.

273.063 APPLICATION; LIMITATIONS.
The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08, 273.10, 274.01, and 375.192 shall apply to all counties except Ramsey County. The following limitations shall apply as to the extent of the county assessors jurisdiction:
In counties having a city of the first class, the powers and duties of the county assessor within such city shall be performed by the duly appointed city assessor. In all other cities having a population of 30,000 persons or more, according to the last preceding federal census, except in counties having a county assessor on January 1, 1967, the powers and duties of the county assessor within such cities shall be performed by the duly appointed city assessor, provided that the county assessor shall retain the supervisory duties contained in section 273.061, subdivision 8. For purposes of this section, "powers and duties" means the powers and duties identified in section 273.061, subdivision 8, clauses (5) to (16).
History:
Ex1967 c 32 art 8 s 10; 1973 c 123 art 5 s 7; 1974 c 435 art 5 s 2; 2011 c 76 art 1 s 41; 1Sp2021 c 14 art 13 s 6