State taxes apply to businesses as well as individuals, and tax records can tell you about the location, value, and other assets (livestock, machinery, etc.) of a business.
- Tax Lists
Generally, each entry gives the the legal description (location) and size of the property; owner’s name; school district number; assessed valuation of the property; amounts of various state, local, and school district taxes; total amount of taxes levied; date(s) and amount(s) of payment; receipt number(s); and a record of settlements, penalties, and delinquencies.
MNHS call number: Search the catalog for "Tax Lists" and the name of the county
- Tax Assessment Rolls
Assessment rolls tend to be more detailed than tax lists. Generally, each entry gives the owner’s name; school district number; type of property (household, homestead, agricultural, business); and the property’s total full, assessed, equalized and/or market valuations. The real property sections additionally give the legal description (location) and size of the property; and the values of acreage and lots, structures and improvements, machinery, and other items, including homesteads and non-homesteads, timberland, and recreational property. The personal property sections additionally give the post office address and the quantity and/or valuation of various categories of personal property, including household goods, personal possessions, vehicles, agricultural products and livestock, farm machinery, manufacturing and business products and property, financial assets, and privately owned structures on railroad and government lands. There may also be information on things like mortgages and other real estate securities; tree bounties; real property exempt from taxation; reserved mineral rights; lands taken under the Homestead and Tree Claim acts; and data on grain handled by elevators, warehouses, and mills.