Chapter 272 — Property Subject to Taxation

15.001 Application of Laws 2005, Chapter 56, Terminology Changes Governs property tax provisions under section 15.001. 272.001 This section has been repealed or renumbered. 272.01 Property Subject to Taxation All real and personal property in Minnesota is taxable unless specifically exempt by law. 272.011 State-owned Property Used for Housing Officers or Employees Governs property tax provisions under section 272.011. 272.02 Exempt Property Lists all types of property that are exempt from property taxes in Minnesota. 272.021 Property of Volunteer Fire Department Exempt From Taxation Governs property tax provisions under section 272.021. 272.0211 Sliding Scale Market Value Exclusion for Electric Power Generation Efficiency Governs property tax provisions under section 272.0211. 272.0212 Border Development Zone Property Governs property tax provisions under section 272.0212. 272.0213 Leased Seasonal-recreational Land Governs property tax provisions under section 272.0213. 272.022 This section has been repealed or renumbered. 272.023 This section has been repealed or renumbered. 272.024 This section has been repealed or renumbered. 272.025 Filing Requirement Sets rules for how property tax exemptions are applied and administered. 272.026 Tax Status of Property Managed by a Housing Redevelopment Authority or Public Housing Agency Governs the process for claiming and verifying property tax exemptions. 272.027 Personal Property Used to Generate Electricity for Production and Resale Sets deadlines and procedures for property tax exemption applications. 272.028 Payment in Lieu of Production Tax; Wind Generation Facilities Addresses partial exemptions when property is used for both exempt and taxable purposes. 272.029 Wind Energy Production Tax Creates rules for property owned by governments but used by private entities. 272.0295 Solar Energy Production Tax Governs property tax provisions under section 272.0295. 272.03 Definitions Defines the meaning of real property for tax purposes in Minnesota. 272.031 Covers manufactured homes and how they are classified for property tax purposes. 272.039 Legislative Findings and Conclusions Related to the Taxation of Minerals Owned Separately From the Surface Governs property tax provisions under section 272.039. 272.04 Mineral, Gas, Coal, and Oil Owned Apart From Land; Space Above and Below Surface Defines personal property for tax purposes and what items are included. 272.05 Reserved Timber or Mineral Rights or Interests in Lands Subject to Taxation; May Be Sold for Taxes Explains how property tax is assessed on Indian reservation lands. 272.06 Legality Presumed Governs property tax assessment for railroad and utility right-of-way land. 272.07 Sets penalties for people who fail to list their property for taxation. 272.08 Interest on Unpaid Taxes Requires property owners to list their taxable personal property for the assessor. 272.09 Authorizes the assessor to require property owners to swear to accuracy of their property lists. 272.10 Right to Assess and Collect; Limitation Requires anyone possessing another person's taxable property to list it for taxation. 272.11 Expenses of Reassessment Gives the assessor the right to enter property to determine its value for tax purposes. 272.115 Certificate of Value; Filing Requires disclosure of the sale price when real property is sold, with some exceptions. 272.12 Conveyances, Taxes Paid Before Recording Makes property taxes a first-priority lien on real property. 272.121 Current Tax on Divided Parcels Addresses special assessment liens and their relationship to property tax liens. 272.122 Electronic Facsimile Governs property tax provisions under section 272.122. 272.13 Makes each piece of property responsible for its own taxes, even if ownership changes. 272.14 Transfer of Undivided Interest Sets rules for collecting delinquent property taxes and interest charges. 272.15 Deed to Correct Title Allows courts to decide property tax disputes between owners and the government. 272.16 Transfer of Specific Part Governs how property taxes are divided when land is split or combined. 272.161 Determination of Net Tax Capacity of Specific Part of Land Transferred Addresses how delinquent taxes are handled when parcels are split or combined. 272.162 Restrictions on Transfers of Specific Parts Governs property tax provisions under section 272.162. 272.17 List of Certificates of Sale Filed With Auditor Requires the county auditor to keep track of all tax-forfeited lands. 272.18 Governs how tax-forfeited land is managed and sold by the county. 272.19 Platting of Irregular Tracts Sets the process for selling tax-forfeited lands at public sale. 272.191 Irregular Tracts of Land, Code System of Describing Governs property tax provisions under section 272.191. 272.192 Records Governs property tax provisions under section 272.192. 272.193 Numbering Tracts Governs property tax provisions under section 272.193. 272.194 Notices Governs property tax provisions under section 272.194. 272.195 Legal Description Governs property tax provisions under section 272.195. 272.196 Certified Copies, Filing, Exceptions Governs property tax provisions under section 272.196. 272.20 Railroad Lands Becoming Taxable; Lists of Lands Reverting to Railroads Governs property tax provisions under section 272.20. 272.21 Railroad Lands; Sale Governs property tax provisions under section 272.21. 272.22 When Stock Represents Lands Governs property tax provisions under section 272.22. 272.23 Taxability in Litigation Governs property tax provisions under section 272.23. 272.24 Company to Report Transfers Governs property tax provisions under section 272.24. 272.25 This section has been repealed or renumbered. 272.26 This section has been repealed or renumbered. 272.27 This section has been repealed or renumbered. 272.28 Counties Having Bonded Debt; Sinking Fund; Tax Governs property tax provisions under section 272.28. 272.29 Governor May Suspend or Remove Governs property tax provisions under section 272.29. 272.30 Actions Against Officers; Expense of County Governs property tax provisions under section 272.30. 272.31 Lien of Real Estate Taxes Establishes the tax forfeiture process when property taxes go unpaid for multiple years. 272.32 Assessments for Local Improvements in Cities Sets the notice requirements before property can be forfeited for unpaid taxes. 272.33 Assessments for Local Improvements in Cities of First Class Provides the right to pay delinquent taxes and stop the forfeiture process. 272.34 Allows extensions of time to pay delinquent taxes and avoid forfeiture. 272.35 Governs what happens to tax-forfeited property after forfeiture is complete. 272.36 Addresses the rights of former owners and lienholders after tax forfeiture. 272.37 Application Sets rules for repurchasing tax-forfeited property by the former owner. 272.38 Structures, Standing Timber, or Minerals Not to Be Removed Governs how proceeds from tax-forfeited land sales are distributed. 272.39 Structures, Timber, or Minerals May Be Seized Covers how remaining interests and liens are handled after tax forfeiture. 272.40 Removal Governs property tax provisions under section 272.40. 272.41 Standing Timber; Taxes or Assessments Unpaid; Persons Cutting for Commercial Purposes to Give Notice to County Auditor Addresses special rules for tax-forfeited land in organized and unorganized townships. 272.42 Violations; Liability Governs the classification and management of tax-forfeited lands held by the state. 272.43 Real Estate Tax Judgment; No Limitation Provides for leasing tax-forfeited lands for agricultural or other uses before sale. 272.435 Notice of Tax Payments to Mortgagors and Contract Vendees Governs property tax provisions under section 272.435. 272.44 Taxes Paid by Lienholders Are Added to Lien Covers timber and mineral rights on tax-forfeited lands. 272.45 Taxes Paid by Tenant, Occupant, or Other Person Become Lien, Upon Notice Filed With County Recorder or Registrar of Titles Sets rules for selling tax-forfeited land in certain special situations. 272.46 Auditor to Furnish Statement of Tax Liens and Tax Sales; Fees; Application Governs border and water-adjacent tax-forfeited parcels. 272.47 Covers the appraisal of tax-forfeited land before sale. 272.479 Scope Governs property tax provisions under section 272.479. 272.48 Sets requirements for public notice before selling tax-forfeited land. 272.481 Place of Filing Governs property tax provisions under section 272.481. 272.482 Execution of Notices and Certificates Governs property tax provisions under section 272.482. 272.483 Duties of Filing Officer Governs property tax provisions under section 272.483. 272.484 Fees Governs property tax provisions under section 272.484. 272.485 Uniformity of Application and Construction Governs property tax provisions under section 272.485. 272.486 Short Title Governs property tax provisions under section 272.486. 272.487 This section has been repealed or renumbered. 272.488 Computerized Filing of Tax Liens and Notices Governs property tax provisions under section 272.488. 272.49 Governs the bidding and sale process for tax-forfeited land auctions. 272.50 Covers conveyance of tax-forfeited land to the buyer after sale. 272.51 Allows counties to withdraw tax-forfeited land from sale for public use. 272.52 Governs tax-forfeited land used for conservation purposes. 272.53 Sets rules for conveyance of tax-forfeited land to government entities. 272.54 Covers payment terms when tax-forfeited land is sold on contract. 272.55 Governs the repurchase rights for tax-forfeited homestead property. 272.56 Sets the recording requirements for tax-forfeited land transactions. 272.57 Covers the exchange of tax-forfeited land for other property. 272.58 Enforcement of Taxes Reciprocally in Courts of This and Other States Addresses the disposition of improvements on tax-forfeited land. 272.59 Sets rules for managing tax-forfeited land revenue and expenses. 272.61 Addresses mineral rights on tax-forfeited land in Minnesota. 272.62 Sets rules for resolving title disputes involving tax-forfeited land. 272.63 Covers special provisions for tax-forfeited land in certain counties. 272.64 Addresses environmental issues on tax-forfeited property. 272.65 Governs easements and right-of-way on tax-forfeited land. 272.66 Covers trust fund lands that have been forfeited for taxes. 272.67 Division of Land in Cities Into Rural and Urban Districts Sets procedures for handling tax-forfeited wetlands and natural areas. 272.68 Payment of Taxes and Assessments on Property Acquired by the State Establishes the general framework for managing all tax-forfeited lands in Minnesota. 272.69 This section has been repealed or renumbered. 272.70 This section has been repealed or renumbered. 272.71 Tif Properties; Notice of Potential Valuation Reductions Governs property tax provisions under section 272.71. 281.321 Certain Notices Not to Be Served Governs property tax provisions under section 281.321. 281.322 Failure to Serve Notices to Extinguish Lien Governs property tax provisions under section 281.322. 281.323 Certificates Must Be Recorded Governs property tax provisions under section 281.323. 281.324 Canceled by Limitation Governs property tax provisions under section 281.324.