Minnesota § 515.22 - SEPARATE TAXATION

Full text of Minnesota Minnesota Statutes § 515.22 — SEPARATE TAXATION, with citation guidance and answers to common questions.

§ 515.22. SEPARATE TAXATION

Each apartment and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel of real property and shall be subject to separate assessment and taxation by the state of Minnesota or any taxing subdivision thereof for all types of taxes authorized by law including but not limited to special ad valorem levies and special assessments. Neither the building, the property nor any of the common areas and facilities shall be deemed to be a separate parcel of real property.

History:

1963 c 457 s 22

Official Publication of the State of Minnesota
Revisor of Statutes

Related Minnesota Legal Topics

Frequently Asked Questions About Minnesota § 515.22

What does Minnesota Statutes § 515.22 cover?

Section 515.22 ("SEPARATE TAXATION") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Minnesota § 515.22?

A common citation format is "Minnesota Statutes § 515.22" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Minnesota law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.

How does Minnesota § 515.22 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.