272.488 COMPUTERIZED FILING OF TAX LIENS AND NOTICES. Subdivision 1. Filing with county recorders. Notices of federal tax liens, certificates, or revocations of certificates of release of federal tax liens, refiled notices of any of those items, and any other notices affecting federal tax liens that are required to be filed with the county recorder, […]
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 […]
272.67 DIVISION OF LAND IN CITIES INTO RURAL AND URBAN DISTRICTS. Subdivision 1. City powers. Any city however organized, except in those counties situated in a metropolitan area as defined in Minnesota Statutes 1961, section 473.02, subdivision 5, which contain cities of the first class, may by ordinance adopted in the manner provided in this […]
272.68 PAYMENT OF TAXES AND ASSESSMENTS ON PROPERTY ACQUIRED BY THE STATE. Subdivision 1. Acquisition of property; unpaid taxes. When the state or a political subdivision of the state, except the state Transportation Department, acquires a fee interest in property before forfeiture, by any means, provision must be made to pay all taxes, including all […]
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 […]