1.1 	A bill for an act
1.2 	relating to property taxation; expanding the area of the Iron Range fiscal 
1.3 	disparities program;amending Minnesota Statutes 2010, section 276A.01, 
1.4 	subdivision 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2010, section 276A.01, subdivision 2, is amended to 
1.7 	read:
1.8 		Subd. 2.Area. "Area" means (1) the territory included within all taconite assistance 
1.9 	areas defined in section 273.1341, and (2) the remaining portions of any county where 
1.10 	at least 35 percent of the county's net tax capacity is within the area defined in section 
1.11 	273.1341. The administrative auditor must determine qualification under clause (2) prior 
1.12 	to May 1 of each year, based upon data for the previous assessment year.

1.13 	EFFECTIVE DATE. This section is effective for taxes payable in 2013 and 
1.14 	thereafter.