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2004 Minnesota Statutes Index (topics)

PERSONAL PROPERTY

Abandonment of personal property by tenants

Landlords' rights, duties, Minn. Statutes 2004 504B.271

Absolute power of disposition

Powers of appointment, Minn. Statutes 2004 502.78

Acquisition before January 1, 1933

Gains or losses, basis for computation, Minn. Statutes 2004 290.01

Agricultural property

Defined, Minn. Statutes 2004 550.366

Judgments, mediation, Minn. Statutes 2004 550.365

Personal property defined as, Minn. Statutes 2004 583.22

Agricultural resource project

Defined as including personal property, Minn. Statutes 2004 41A.02

Aircraft, see AIRCRAFT

Airports and landing fields, fees, Minn. Statutes 2004 360.021

Annulment, Minn. Statutes 2004 518.03, 2004 518.58

Antenuptial agreements, Minn. Statutes 2004 501A.04, 2004 519.11

Appraisal, property destroyed during animal disease emergencies, Minn. Statutes 2004 35.09

Appraisals, data, classification, Minn. Statutes 2004 13.44

Arson, see ARSON

Assets, property defined as, Minn. Statutes 2004 513.41

Attachment, Minn. Statutes 2004 570.061, 2004 570.12

Auctions, unlicensed sales, exception, Minn. Statutes 2004 330.06

Banks with trust powers, duties and powers, Minn. Statutes 2004 48A.07, 2004 48A.08

Banks, acquisition and leasing, Minn. Statutes 2004 48.152

Bed and breakfast establishments, see Personal property of guests under BED AND BREAKFAST ESTABLISHMENTS

Boarding and lodging houses, see Personal property of guests under BOARDING AND LODGING HOUSES

Burden of proof

Tangible personal property shipped or brought into state, Minn. Statutes 2004 297A.665

Business corporations, rights, Minn. Statutes 2004 302A.161, 2004 302A.471

Business trusts, corporate powers, Minn. Statutes 2004 318.02

Cemetery associations, see Personal property under CEMETERY ASSOCIATIONS

Chattel interests, estates in real property, Minn. Statutes 2004 500.05

Child support, Minn. Statutes 2004 518.24

Claims, damage or destruction, remuneration

Delinquent personal property taxes, tax liens, exemptions, Minn. Statutes 2004 277.20, 2004 277.21

Classification for taxation

Changes

Correction of errors, when allowed, Minn. Statutes 2004 274.01, 2004 274.14, 2004 274.17

County appeal and equalization boards, duties, Minn. Statutes 2004 274.13

Property tax lists, Minn. Statutes 2004 276.01

Tax-exempt property converted to taxable uses, Minn. Statutes 2004 272.02

Commandeering

Firefighting, forest officers' powers, Minn. Statutes 2004 88.11

National security or peacetime public health emergencies, Minn. Statutes 2004 12.34

Community property, see COMMUNITY PROPERTY

Conditional sales contracts

Banks, liability limitations, Minn. Statutes 2004 48.24

Replevin judgments, Minn. Statutes 2004 548.04

Confiscated property

Delinquent personal property taxes, Minn. Statutes 2004 277.21

Law enforcement data, classification, Minn. Statutes 2004 13.82

Consideration for, deed taxes, Minn. Statutes 2004 287.20

Contracts for sale, conditional, Minn. Statutes 2004 48.24, 2004 548.04

Cooperative associations, Minn. Statutes 2004 308A.201, 2004 308B.301

Corporations, generally, see Personal property under CORPORATIONS

Counties, see Personal property under COUNTIES

Criminal property damage, see PROPERTY DAMAGE

Crops defined as

Lawsuits related to real property, Minn. Statutes 2004 557.10

Custodial property

Custodial trust property, see Custodial property under TRUSTS

Transfers to minors, see Custodial property under TRANSFERS TO MINORS

Damage

Dangerous smoking, see SMOKING

Generally, see PROPERTY DAMAGE

Hazardous substances releases, Minn. Statutes 2004 115B.05

Negligent fires, see FIRES

Statutes of limitations, Minn. Statutes 2004 541.05

Data

Appraisals, classification, Minn. Statutes 2004 13.44

Information exchange, tax assessments, Minn. Statutes 2004 273.061

Law enforcement data, classification, Minn. Statutes 2004 13.82

Definitions

Agricultural resource loan guarantee program, Minn. Statutes 2004 41A.02

Arson, Minn. Statutes 2004 609.556

Classification of property, Minn. Statutes 2004 273.13

Commercial Code, Minn. Statutes 2004 336.1-201, 2004 336.9-102

Crops, Minn. Statutes 2004 557.10

Estate taxes, Minn. Statutes 2004 291.005

Farmer-Lender Mediation Act, Minn. Statutes 2004 583.22

Fraudulent Transfer Act, Minn. Statutes 2004 513.41

Health care gross revenues taxes, Minn. Statutes 2004 295.50

Improvements, Minn. Statutes 2004 272.03

Incorporation, detachment, annexation, Minn. Statutes 2004 414.011

Judgments, Minn. Statutes 2004 550.366

Lawsuits related to real property, Minn. Statutes 2004 557.10

Liens on Personal Property in Self-service Storage Act, Minn. Statutes 2004 514.971

Metropolitan Revenue Distribution Act, Minn. Statutes 2004 473F.02

Minnesota Condominium Act, Minn. Statutes 2004 515.02

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Personal property taxes, Minn. Statutes 2004 272.03

Property tax collections, Minn. Statutes 2004 276.04

Racketeering, Minn. Statutes 2004 609.902

Safe deposit companies, Minn. Statutes 2004 55.01

Sales and use taxes, Minn. Statutes 2004 297A.61

Uniform Principal and Income Act, Minn. Statutes 2004 501B.61

Uniform Probate Code, Minn. Statutes 2004 524.1-201

Delivered outside of Minnesota, defined, Minn. Statutes 2004 295.50

Depreciable agricultural property, defined, Minn. Statutes 2004 41C.02

Detaining, statutes of limitations, Minn. Statutes 2004 541.05

Determination, commitments

Proposed patients, early intervention, Minn. Statutes 2004 253B.066

Development corporations, corporate powers, Minn. Statutes 2004 301.75

Disclosure

Sureties on bail or recognizance, Minn. Statutes 2004 629.67

Transfers, MFIP applicants, Minn. Statutes 2004 256J.20

Disposition

Absolute power of, Minn. Statutes 2004 502.78

Hazardous buildings, personal property in, Minn. Statutes 2004 463.21, 2004 463.23, 2004 463.24

Encumbrances, discharge

Tax judgment sale certificate, effect, Minn. Statutes 2004 270.705

Equity value, MFIP, Minn. Statutes 2004 256J.08, 2004 256J.20

Estate tax, see ESTATE TAXES

Financial institutions, liquidation

Compromise or sale, Minn. Statutes 2004 49.24

Fire insurance, replacement costs, coverage, Minn. Statutes 2004 65A.10

Foreign corporations, interest in, holding, Minn. Statutes 2004 303.03

Foreign limited liability partnerships

Ownership, activities not deemed business transactions, Minn. Statutes 2004 323A.1104

Forfeiture of property, see FORFEITURES

Forged instruments, filing, registering or recording, Minn. Statutes 2004 609.64

Fraudulent transfers, when made, Minn. Statutes 2004 513.46

Furnished apartment houses, see under APARTMENT BUILDINGS

General assistance, eligibility

Exclusion from resources, Minn. Statutes 2004 256D.08

Government-owned personal property, sales

Open Meeting Law, exception, Minn. Statutes 2004 13D.05

Great Lakes Commission, Minn. Statutes 2004 1.21

Hazardous buildings

Disposition of personal property in, Minn. Statutes 2004 463.21, 2004 463.23, 2004 463.24

Hennepin County, Minn. Statutes 2004 383B.145, 2004 383B.225, 2004 383B.237

Homeowners' insurance, see Coverage under HOMEOWNERS INSURANCE

Hotels, see Personal property of guests under HOTELS

Industrial production

Materials stored, used, or consumed in, Minn. Statutes 2004 297A.68

Inspection, valuation by county assessor, Minn. Statutes 2004 273.061

Insurance, see PROPERTY INSURANCE

Intangible personal property

Income or gains (nonbusiness), assignment to state, Minn. Statutes 2004 290.17

Intangible property, defined, Minn. Statutes 2004 345.39

Investments in

Institutional funds, Minn. Statutes 2004 309.65

Insurance companies, Minn. Statutes 2004 60A.11, 2004 60L.07

Life insurance companies, Minn. Statutes 2004 61A.31

Judgments

Execution

Certificate to be furnished to officer, Minn. Statutes 2004 550.15

Crops, Minn. Statutes 2004 550.17

How executed, Minn. Statutes 2004 550.08

Levy on bulky articles, procedure, Minn. Statutes 2004 550.13

Levy on money, Minn. Statutes 2004 550.09

Levy on pledged or mortgaged chattels, Minn. Statutes 2004 550.16

Levy, taking property into custody, Minn. Statutes 2004 550.12

Release of property levied upon, Minn. Statutes 2004 550.11

Exemptions, Minn. Statutes 2004 550.37

Mediation, agricultural property, Minn. Statutes 2004 550.365

Methods of enforcement, Minn. Statutes 2004 550.02

Satisfaction of judgment, Minn. Statutes 2004 550.04

Selection by debtor, Minn. Statutes 2004 550.37

Lawsuits

Claim and delivery, see REPLEVIN

Conciliation courts, jurisdiction, Minn. Statutes 2004 491A.01

Recovery of property, see REPLEVIN

Lease or rental

Defined, Minn. Statutes 2004 297A.61

Sourcing of sale, sales and use taxes, Minn. Statutes 2004 297A.668

Leases

Life insurance companies, permitted investments, Minn. Statutes 2004 61A.31

Retail sales, when occurring, Minn. Statutes 2004 297A.61

Tangible personal property, see same under this topic

Leasing businesses, tangible personal property

Lists, personal property taxes, Minn. Statutes 2004 272.69

Liens

Mechanics' liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Payment by Revenue Department, Minn. Statutes 2004 297A.91

Tax liens, see same under this topic

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2004 268.058

Life insurance companies, leases, investments, Minn. Statutes 2004 61A.31

Limited liability companies

Partnership interest deemed as, Minn. Statutes 2004 322.18, 2004 322A.55

Limited partnerships, Minn. Statutes 2004 321.0701, 2004 322.18, 2004 322A.55

Local governments

Transfer to other public corporations, Minn. Statutes 2004 471.85

Lost property, see LOST PROPERTY

Marital property, see COMMUNITY PROPERTY

Market value, Minn. Statutes 2004 270.11, 2004 273.11

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Motels, see Personal property of guests under MOTELS

Motor vehicle accidents, see TRAFFIC ACCIDENTS

Natural disasters, loss due to

Replacement, reimbursement, or rebate payments, Minn. Statutes 2004 256J.21

Net tax capacity, see under PERSONAL PROPERTY TAXES

Nonmarital property, see COMMUNITY PROPERTY

Nonprofit corporations, Minn. Statutes 2004 317A.161, 2004 317A.641

Obtained by racketeering, see FORFEITURES

Obtaining by fraud

Financial transaction card fraud, Minn. Statutes 2004 609.821

Omitted property

Leasing businesses, listing violations, Minn. Statutes 2004 272.69

Placement on tax rolls, Minn. Statutes 2004 270.11

Outstate transport or delivery

Sales and use taxes, exemptions, Minn. Statutes 2004 297A.68

Owners

Appeals by, net tax capacity, findings, orders, Minn. Statutes 2004 270.22

Notice received

Market value increases, hearings, Minn. Statutes 2004 270.11

Motor vehicle accidents, damage to property, Minn. Statutes 2004 169.09

Personal property taxes, overpayments, Minn. Statutes 2004 276.19

Tax lists, Minn. Statutes 2004 273.66, 2004 273.68

Valuation of property, increases, Minn. Statutes 2004 274.13

Oaths, taxes, listing, Minn. Statutes 2004 273.65 to 2004 273.68

Property loaned to museums, notice of claim, Minn. Statutes 2004 345.72

Surety bonds or security, delinquent personal property taxes, release of confiscated property, Minn. Statutes 2004 277.21

Taxpayers defined as, Minn. Statutes 2004 276.04

Ownership of interest

Exceptions, income and franchise taxes, Minn. Statutes 2004 290.015

General assistance recipients, Minn. Statutes 2004 256D.08

Indirect ownership, determination, Minn. Statutes 2004 290.015

Joint ownership, MFIP applicants, Minn. Statutes 2004 256J.20

When acquired, Minn. Statutes 2004 290.015

Partnerships, see Personal property under PARTNERSHIPS

Pipeline companies

Mortgages or trust deeds, security, Minn. Statutes 2004 300.115

Power of attorney

General authority, tangible personal property transactions, Minn. Statutes 2004 523.24

Production, fabrication, printing, or processing

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2004 297A.61

Property in transit, sales and use taxes, exemption, Minn. Statutes 2004 297A.68

Property of another, defined, Minn. Statutes 2004 609.556

Property used in trade or business, sale

Income and franchise taxes, sales factor, exclusion, Minn. Statutes 2004 290.191

Public libraries, Minn. Statutes 2004 134.11, 2004 134.14, 2004 609.541

Public service corporations

Mortgages or trust deeds, security, Minn. Statutes 2004 300.10, 2004 300.11

Purchase, reports about

MFIP applicants or participants, Minn. Statutes 2004 256J.30

Recovered property

Law enforcement data, classification, Minn. Statutes 2004 13.82

Regional sanitary sewer districts, acquiring, Minn. Statutes 2004 115.61, 2004 115.64

Religious corporations

Dissolution, transfer of property, Minn. Statutes 2004 315.37, 2004 315.38

Religious organizations and societies, Minn. Statutes 2004 315.37, 2004 315.38

Rent, income from defined as income, Minn. Statutes 2004 501B.61

Rental property, see RENTAL PROPERTY (PERSONAL PROPERTY)

Rental purchase agreements, see RENTAL PURCHASE AGREEMENTS

Replevin, see REPLEVIN

Resorts, see Personal property of guests under RESORTS

Safe deposit companies, Minn. Statutes 2004 55.02, 2004 55.07

Sales and use taxes

Exemptions, Minn. Statutes 2004 297A.62, 2004 297A.67, 2004 297A.68

Imposition of tax, Minn. Statutes 2004 297A.63

Local sales and use taxes, exemptions, Minn. Statutes 2004 297A.99

Sales

Contracts, Minn. Statutes 2004 48.24, 2004 548.04

County assessors, record keeping, Minn. Statutes 2004 273.061

Mechanics and material suppliers liens, see Personal property under MECHANICS AND MATERIAL SUPPLIERS LIENS

Personal, family, or household goods, Minn. Statutes 2004 336.2-502, 2004 336.2-716

Proceeds, MFIP, income, exclusions, Minn. Statutes 2004 256J.21

Reports about, MFIP applicants or participants, Minn. Statutes 2004 256J.30

Savings banks, acquisition and leasing, Minn. Statutes 2004 50.085, 2004 50.1485

Sectional structures

Personal property taxes, tax statements, Minn. Statutes 2004 276.04

Secured transactions

Default, enforcement of security agreement, Minn. Statutes 2004 336.9-604

Security interest, defined, Minn. Statutes 2004 336.1-201

Situs of property, defined, Minn. Statutes 2004 291.005

Soil and water conservation districts, Minn. Statutes 2004 103C.331, 2004 103C.601

Spousal maintenance, Minn. Statutes 2004 518.24

State personal property, see STATE PROPERTY

Statute of frauds, see STATUTE OF FRAUDS

Statutory rule against perpetuities, see PERPETUITIES

Stolen property, see STOLEN PROPERTY

Storage

Defined, Minn. Statutes 2004 297A.61

Liens, Minn. Statutes 2004 514.971 to 2004 514.979

Sales and use taxes, see same under this topic

Students, inspections, Minn. Statutes 2004 121A.72

Taking, statutes of limitations, Minn. Statutes 2004 541.05

Tangible personal property used in trade or business

Sales and use taxes, Minn. Statutes 2004 297A.67, 2004 297A.68

Trade or business, defined, Minn. Statutes 2004 297A.68

Tangible personal property

Defined, Minn. Statutes 2004 297A.61

Income and franchise taxes, Minn. Statutes 2004 290.015, 2004 290.191

Leasing businesses, lists, personal property taxes, Minn. Statutes 2004 272.69

Sales and use taxes

Credits, Multistate Tax Compact, Minn. Statutes 2004 290.171

Exclusions, Minn. Statutes 2004 297A.61

Local sales and use taxes, exemption, Minn. Statutes 2004 297A.99

Property shipped or brought into state, burden of proof, purchasers' duties, Minn. Statutes 2004 297A.665

Sourcing of sale, Minn. Statutes 2004 297A.668

Tax liens

Exempt property, Minn. Statutes 2004 270.69, 2004 277.20

Federal tax liens, see under TAX LIENS

General law, see TAX LIENS

Personal property taxes, see Tax liens under PERSONAL PROPERTY TAXES

Tax-exempt property leased or loaned to for-profit businesses, exception, Minn. Statutes 2004 272.01

Unemployment insurance taxes, Minn. Statutes 2004 268.058

Tax-exempt property leased or loaned to for-profit businesses

Imposition of tax, application of law, Minn. Statutes 2004 272.01

Lessees or users, tax liability, Minn. Statutes 2004 272.01

Personal property taxes, taxable property, Minn. Statutes 2004 272.02

Tax liens, exception, Minn. Statutes 2004 272.01

Tax-exempt property, valuation, Minn. Statutes 2004 273.11

Taxes, see PERSONAL PROPERTY TAXES

Transfer to minors, see TRANSFERS TO MINORS

Transfers

County assessors, record keeping, Minn. Statutes 2004 273.061

Deemed sale and purchase, sales and use taxes, Minn. Statutes 2004 297A.61

Disclosure, MFIP applicants, Minn. Statutes 2004 256J.20

Reports about, MFIP applicants or participants, Minn. Statutes 2004 256J.30

Resulting trusts, Minn. Statutes 2004 501B.07

Sales and use taxes, see same under this topic

Value, deduction from real property sale price, Minn. Statutes 2004 272.115

Trust companies, duties and powers, Minn. Statutes 2004 48A.07, 2004 48A.08

Use

Defined, Minn. Statutes 2004 297A.61

Sales and use taxes, see same under this topic

Valuable personal property, defined, Minn. Statutes 2004 55.01

Valuation of property

Changes, property tax lists, Minn. Statutes 2004 276.01

City assessors, duties, Minn. Statutes 2004 273.062

County assessors, duties, Minn. Statutes 2004 273.061, 2004 273.062

Equalization procedures, Minn. Statutes 2004 274.17

Lists, Minn. Statutes 2004 273.062

Property not listed by owner, Minn. Statutes 2004 273.68

Property tax statements, Minn. Statutes 2004 276.04

Records, Minn. Statutes 2004 273.062

Reduction by county appeal and equalization boards, restriction, Minn. Statutes 2004 274.13

School districts, Minn. Statutes 2004 273.10

Tax-exempt property converted to taxable uses, Minn. Statutes 2004 272.02

Valuation, market value, Minn. Statutes 2004 270.11, 2004 273.11

Violations and penalties

Defeating security, Minn. Statutes 2004 609.62

Wives, rights to property, Minn. Statutes 2004 519.02, 2004 519.04

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