Chapter 273 - TAXES; LISTING, ASSESSMENT
- Section 273.01 - LISTING AND ASSESSMENT, TIME
- Section 273.011 - [Repealed]
- Section 273.012 - [Repealed]
- Section 273.015 - Subdivisions renumbered, repealed, or no longer in effect
- Section 273.02 - OMITTED PROPERTY
- Section 273.03 - REAL ESTATE; ASSESSMENT; METHOD
- Section 273.032 - [Effective Until 8/1/2024] MARKET VALUE DEFINITION
- Section 273.032 - [Effective 8/1/2024] MARKET VALUE DEFINITION
- Section 273.04 - [Repealed]
- Section 273.05 - ASSESSORS; APPOINTMENT, TERM, AND OATH
- Section 273.051 - CITY ASSESSORS, TERM
- Section 273.052 - APPOINTMENT; APPLICATION
- Section 273.053 - ASSESSMENT; EXPENSES
- Section 273.0535 - COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING
- Section 273.054 - DUTIES AND POWERS OF ASSESSOR
- Section 273.055 - RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE
- Section 273.056 - REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS
- Section 273.06 - DEPUTY ASSESSORS
- Section 273.061 - ESTABLISHMENT OF OFFICE FOR EACH COUNTY
- Section 273.062 - VALUATION AND ASSESSMENT OF PERSONAL PROPERTY
- Section 273.063 - APPLICATION; LIMITATIONS
- Section 273.064 - EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS
- Section 273.0645 - COMMISSIONER REVIEW OF ASSESSMENT PRACTICES
- Section 273.065 - DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS
- Section 273.07 - [Repealed]
- Section 273.071 - [Repealed]
- Section 273.072 - AGREEMENTS FOR JOINT ASSESSMENT
- Section 273.075 - [Repealed]
- Section 273.0755 - TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL
- Section 273.08 - ASSESSOR'S DUTIES
- Section 273.09 - Local, South St. Paul
- Section 273.10 - SCHOOL DISTRICTS
- Section 273.105 - INTERNAL REVENUE CODE
- Section 273.11 - [Effective Until 8/1/2024] VALUATION OF PROPERTY
- Section 273.11 - [Effective 8/1/2024] VALUATION OF PROPERTY
- Section 273.1101 - VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS
- Section 273.1102 - RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS
- Section 273.1103 - [Repealed]
- Section 273.1104 - IRON ORE, VALUE
- Section 273.1105 - [Repealed]
- Section 273.1106 - [Repealed]
- Section 273.1108 - ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION
- Section 273.111 - AGRICULTURAL PROPERTY TAX
- Section 273.1115 - AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW
- Section 273.112 - PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX
- Section 273.113 - TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE
- Section 273.114 - RURAL PRESERVE PROPERTY TAX PROGRAM
- Section 273.115 - [Repealed]
- Section 273.116 - [Repealed]
- Section 273.117 - CONSERVATION PROPERTY TAX VALUATION
- Section 273.118 - TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR
- Section 273.119 - CONSERVATION TAX CREDIT
- Section 273.1195 - [Repealed]
- Section 273.12 - ASSESSMENT OF REAL PROPERTY
- Section 273.121 - [Effective Until 8/1/2024] VALUATION OF REAL PROPERTY, NOTICE
- Section 273.121 - [Effective 8/1/2024] VALUATION OF REAL PROPERTY, NOTICE
- Section 273.122 - [Repealed]
- Section 273.123 - [Repealed]
- Section 273.1231 - TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS
- Section 273.1232 - TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS
- Section 273.1233 - TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT
- Section 273.1234 - TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS
- Section 273.1235 - TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS
- Section 273.124 - HOMESTEAD DETERMINATION; SPECIAL RULES
- Section 273.1245 - CLASSIFICATION OF DATA
- Section 273.125 - ASSESSMENT OF MANUFACTURED HOMES
- Section 273.126 - [Repealed]
- Section 273.127 - [Repealed]
- Section 273.128 - CERTIFICATION OF LOW-INCOME RENTAL PROPERTY
- Section 273.13 - CLASSIFICATION OF PROPERTY
- Section 273.131 - [Repealed]
- Section 273.1311 - [Repealed]
- Section 273.1312 - [Repealed]
- Section 273.1313 - [Repealed]
- Section 273.1314 - [Repealed]
- Section 273.1315 - CERTIFICATION OF CLASS 1B PROPERTY
- Section 273.1316 - [Repealed]
- Section 273.1317 - [Repealed]
- Section 273.1318 - [Repealed]
- Section 273.1319 - SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL
- Section 273.132 - [Repealed]
- Section 273.1321 - VACANT COMMERCIAL INDUSTRIAL PROPERTIES
- Section 273.1325 - ADJUSTMENT OF NET TAX CAPACITY
- Section 273.133 - [Repealed]
- Section 273.134 - TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS
- Section 273.1341 - TACONITE ASSISTANCE AREA
- Section 273.1342 - ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS
- Section 273.135 - HOMESTEAD PROPERTY TAX RELIEF
- Section 273.136 - TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE
- Section 273.137 - [Repealed]
- Section 273.138 - Subdivisions renumbered, repealed, or no longer in effect
- Section 273.1381 - [Repealed]
- Section 273.1382 - [Repealed]
- Section 273.1383 - [Repealed]
- Section 273.1384 - AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT
- Section 273.1385 - AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE
- Section 273.1386 - [Repealed]
- Section 273.1387 - SCHOOL BUILDING BOND AGRICULTURAL CREDIT
- Section 273.139 - [Repealed]
- Section 273.1391 - SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF
- Section 273.1392 - [Effective Until 7/1/2024] PAYMENT; SCHOOL DISTRICTS
- Section 273.1392 - [Effective 7/1/2024] PAYMENT; SCHOOL DISTRICTS
- Section 273.1393 - COMPUTATION OF NET PROPERTY TAXES
- Section 273.1394 - [Repealed]
- Section 273.1395 - [Repealed]
- Section 273.1396 - [Repealed]
- Section 273.1397 - [Repealed]
- Section 273.1398 - DISPARITY REDUCTION AID AND CREDIT
- Section 273.1399 - [Repealed]
- Section 273.14 - DEFINITIONS
- Section 273.15 - [Repealed]
- Section 273.16 - DETERMINATION OF CLASSIFICATION
- Section 273.165 - TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE
- Section 273.1651 - TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL
- Section 273.166 - [Repealed]
- Section 273.17 - ASSESSMENT OF REAL PROPERTY
- Section 273.18 - LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS
- Section 273.19 - LESSEES AND EQUITABLE OWNERS
- Section 273.20 - ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES
- Section 273.21 - NEGLECT BY AUDITOR OR ASSESSOR; PENALTY
- Section 273.22 - [Repealed]
- Section 273.23 - [Repealed]
- Section 273.24 - [Repealed]
- Section 273.25 - LISTS TO BE VERIFIED
- Section 273.26 - PERSONAL PROPERTY; WHERE LISTED
- Section 273.27 - [Repealed]
- Section 273.28 - [Repealed]
- Section 273.29 - [Repealed]
- Section 273.30 - [Repealed]
- Section 273.31 - [Repealed]
- Section 273.32 - ELEVATORS AND WAREHOUSES ON RAILROAD
- Section 273.33 - EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES
- Section 273.34 - [Repealed]
- Section 273.35 - GAS AND WATER COMPANIES
- Section 273.36 - ELECTRIC LIGHT AND POWER COMPANIES
- Section 273.37 - COMPANIES SUPPLYING ELECTRIC POWER
- Section 273.371 - REPORTS OF UTILITY COMPANIES
- Section 273.3711 - RECOMMENDED AND ORDERED VALUES
- Section 273.372 - PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS
- Section 273.38 - PERCENTAGE OF ASSESSMENTS; EXCEPTIONS
- Section 273.39 - RURAL AREA
- Section 273.40 - ANNUAL TAX ON COOPERATIVE ASSOCIATIONS
- Section 273.41 - AMOUNT OF TAX; DISTRIBUTION
- Section 273.42 - RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT
- Section 273.425 - ADJUSTMENT OF LEVY
- Section 273.43 - PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED
- Section 273.44 - [Repealed]
- Section 273.45 - [Repealed]
- Section 273.46 - ASSIGNEES AND RECEIVERS
- Section 273.47 - PROPERTY MOVED BETWEEN JANUARY AND MARCH
- Section 273.48 - WHERE LISTED IN CASE OF DOUBT
- Section 273.49 - [Repealed]
- Section 273.50 - LISTS MAY BE DESTROYED
- Section 273.51 - [Repealed]
- Section 273.52 - [Repealed]
- Section 273.53 - [Repealed]
- Section 273.54 - [Repealed]
- Section 273.55 - [Repealed]
- Section 273.56 - [Repealed]
- Section 273.57 - [Repealed]
- Section 273.58 - [Repealed]
- Section 273.59 - [Repealed]
- Section 273.60 - [Repealed]
- Section 273.61 - [Repealed]
- Section 273.62 - [Repealed]
- Section 273.63 - [Repealed]
- Section 273.64 - [Repealed]
- Section 273.65 - FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR
- Section 273.66 - OWNER ABSENT OR SICK
- Section 273.67 - PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN
- Section 273.68 - FAILURE TO OBTAIN LIST
- Section 273.69 - [Repealed]
- Section 273.70 - [Repealed]
- Section 273.71 - [Repealed]
- Section 273.72 - [Repealed]
- Section 273.73 - [Repealed]
- Section 273.74 - [Repealed]
- Section 273.75 - [Repealed]
- Section 273.76 - [Repealed]
- Section 273.77 - [Repealed]
- Section 273.78 - [Repealed]
- Section 273.80 - [Repealed]
- Section 273.86 - [Repealed]
- Section 273.88 - EQUALIZATION OF PUBLIC UTILITY STRUCTURES