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Sec. 272.03 MN Statutes
Personal property. For the purposes of taxation, personal property includes: (1) All goods, chattels, money and effects;. (2) All ships, boats, and vessels
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PRIORITY OF FEDERAL TAX LIEN
May 29, 2009 State and local tax liens cannot achieve priority over the Federal tax lien by being characterized under state law as judgments. United States v
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Procedure 7.3.13 Surplus Personal Property / Building
To establish a process that disposes of college or university surplus personal property and buildings in an efficient and cost effective manner.
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