Relating to taxationARTICLE 1 PROPERTY TAX Reducing the property tax classification rates on certain commercial and industrial and apartment property and modifying the tax base differential accordingly for homestead and agricultural credit aid (HACA) purposes; increasing the education agricultural credit ARTICLE 2 PERSONAL AND DEPENDENT INCOME TAX SUBTRACTIONProviding an income tax subtraction for the personal and dependent exemptions ARTICLE 3 SALES TAX REBATEProviding a sales tax rebate payable in 2000 using information contained in the Minnesota tax incidence report; specifying taxpayer eligibility and prescribing the schedules for taxpayers filing jointly or separately; providing eligibility for certain nonresidents; defining income; providing for rebates received by estates of deceased individuals after closing of the probate estate; providing for payment by the commissioner of revenue, requiring certain adjustments; requiring rebates not made by a certain date to bear interest; including the rebate under the definition of Minnesota tax law for data disclosure purposes and in the definition of overpayment for delinquent tax liability purposes; taxpayer right to the rebate to expire after a certain date; subjecting the rebate to revenue recapture; granting the commissioner certain enforcement authority relating to forged or improperly endorsed checks; authorizing the commissioner to take whatever action necessary to pay rebates; authorizing payment by electronic funds transfer to certain individuals appropriating money to the commissioner for the rebates ARTICLE 4 SALES TAX EXEMPTION FOR POLITICAL SUBDIVISIONS Expanding the sales tax exemption for sales to local government units(ra)