1.1 	A bill for an act
1.2 	relating to taxation; expanding the area of the Iron Range fiscal disparities program;
1.3 	amending Minnesota Statutes 2016, section 276A.01, subdivision 2.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 276A.01, subdivision 2, is amended to read:
1.6 		Subd. 2.Area. "Area" means:
1.7 	(1) the territory included within all taconite assistance areas defined in section 273.1341.; 
1.8 	and
1.9 	(2) the remaining portions of any county where at least 35 percent of the county's net 
1.10 	tax capacity is within the area defined in section 273.1341. The administrative auditor must 
1.11 	determine qualification under this clause prior to May 1 of each year, based upon data for 
1.12 	the previous assessment year.

1.13 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2019.