Minnesota Session Laws 2004 to 2026 Index (topics)
TAX INCREMENT FINANCING
Administrative costs, Minn. Law 2009 c 88 art 5 s 6
Administrative expenses
Definition, Minn. Law 2023 c 64 art 9 s 1
Expenditures inside and outside district, Minn. Law 2023 c 64 art 9 s 6
Tax increments, payment limitations, Minn. Law 2023 c 64 art 9 s 4 to 2023 c 64 art 9 s 6
annual disclosures, Minn. Law 2005 c 152 art 2 s 10
Arden Hills, Minn. Law 2009 c 88 art 5 s 16
Austin, Minn. Law 2008 c 366 art 5 s 25
Authorities, tax increment financing powers, suspension, Minn. Law 2023 c 64 art 9 s 11
biotechnology and health sciences industry zones, Minn. Law 2005 c 152 art 2 s 16, 2006 c 259 art 10 s 5, 6, 2008 c 154 art 9 s 11
Biotechnology and health sciences industry zones, revisor's corrections, Minn. Law 2016 c 158 art 1 s 191
Blight test, Minn. Law 2008 c 154 art 9 s 2, 3
Bloomington, Minn. Law 2008 c 366 art 5 s 26, 27
Bloomington Port Authority district, 1996 limitation repealed, Minn. Law 2010 c 216 s 62
bonds, Minn. Law 2005 c 152 art 2 s 20
Bonds, interfund loans, Minn. Law 2006 c 259 art 9 s 9
brooklyn Center, Minn. Law 2005 c 152 art 2 s 22, 2008 c 154 art 9 s 15 to 2008 c 154 art 9 s 17
brooklyn Park, Minn. Law 2005 c 152 art 2 s 29, 2006 c 259 art 10 s 16
Burnsville, Minn. Law 2008 c 154 art 9 s 21, 25
Heart of the City, Minn. Law 2006 c 259 art 10 s 12
Repeal, Minn. Law 2006 c 259 art 10 s 17
Burnsville (city), Minn. Law 2017 1Sp c 1 art 6 s 9
Certification of original tax capacity, deadlines, Minn. Law 2008 c 154 art 9 s 12
Cohasset (city), Minn. Law 2010 c 216 s 57, 2011 c 112 art 11 s 17
Compact development districts, Minn. Law 2010 c 216 s 26, 28 to 30
contaminated site cleanup grants, Minn. Law 2005 c 152 art 2 s 1
Crystal, Minn. Law 2008 c 366 art 5 s 20
Dakota County, Minn. Law 2008 c 366 art 5 s 35
Decertification, Minn. Law 2006 c 259 art 10 s 7
Decertification, revenues, uses, Minn. Law 2023 c 64 art 9 s 8
deficits, transfers for, Minn. Law 2005 c 152 art 2 s 17
Definitions, business and economic development, Minn. Law 2017 1Sp c 1 art 6 s 1, 2023 c 64 art 8 s 1, 2023 c 64 art 9 s 1, 2
Delaying receipt of increment, election for, Minn. Law 2008 c 154 art 9 s 4, 6
Detroit Lakes, Minn. Law 2006 c 259 art 10 s 13
developer payments, repeal, Minn. Law 2005 c 152 art 2 s 31
Disaster areas, Minn. Law 2008 c 366 art 15 s 20, 21
Districts
Apple Valley, Minn. Law 2013 c 143 art 9 s 18, 19
Bloomington
Mall of America, Minn. Law 2013 c 143 art 9 s 10, 11, 22
Old Cedar Avenue Bridge, Minn. Law 2013 c 143 art 9 s 23
Captured net tax capacity, Minn. Law 2013 c 143 art 9 s 9
Dakota County Community Development Agency, Minn. Law 2013 c 143 art 9 s 17
Ely, Minn. Law 2013 c 143 art 9 s 16
Glencoe, Minn. Law 2013 c 143 art 9 s 15
Maplewood, Minn. Law 2013 c 143 art 9 s 21
Oakdale, Minn. Law 2013 c 143 art 9 s 12, 13
Original local tax rate, Minn. Law 2013 c 143 art 9 s 6
Original net tax capacity adjustments, Minn. Law 2013 c 143 art 9 s 7, 8
Saint Cloud, Minn. Law 2013 c 143 art 9 s 14
Duluth, Minn. Law 2008 c 366 art 5 s 31
Duluth Seaway Port Authority, Minn. Law 2009 c 88 art 5 s 17, 2010 c 382 s 84, 2017 1Sp c 1 art 6 s 10
Duration, Minn. Law 2006 c 259 art 10 s 4
East Grand Forks (city), Minn. Law 2010 c 216 s 59
Economic development districts, Minn. Law 2010 c 216 s 31, 2013 c 143 art 9 s 3 to 2013 c 143 art 9 s 5
Economic development districts, housing construction, Minn. Law 2011 c 112 art 11 s 13 to 2011 c 112 art 11 s 15
Economic development districts, tax increment revenues, uses, Minn. Law 2017 1Sp c 1 art 6 s 3
Eminent domain, effective date provisions, Minn. Law 2006 c 214 s 22
excess increments, Minn. Law 2005 c 152 art 2 s 12
Expenditures outside district, Minn. Law 2017 1Sp c 1 art 6 s 6, 2021 1Sp c 14 art 9 s 2
Eyota, Minn. Law 2008 c 154 art 9 s 22
fairmont, Minn. Law 2005 c 152 art 2 s 23
Faribault, Minn. Law 2006 c 259 art 10 s 15
financial reports, Minn. Law 2005 c 152 art 2 s 11, 2009 c 88 art 5 s 5, 2009 c 101 art 2 s 91
Deadlines for filing, Minn. Law 2006 c 259 art 10 s 10
Notice, Minn. Law 2006 c 259 art 10 s 3
fiscal and economic implications, Minn. Law 2005 c 152 art 2 s 8
Five-year rule, extended to ten, Minn. Law 2009 c 88 art 5 s 8
Fridley, Minn. Law 2008 c 154 art 9 s 23, 2008 c 366 art 5 s 23
Hopkins, Minn. Law 2008 c 366 art 5 s 21
housing districts, Minn. Law 2005 c 152 art 2 s 5, 13 to 15, 2008 c 154 art 9 s 5, 9, 10, 25
Housing projects, assistance to housing outside project area, Minn. Law 2021 1Sp c 14 art 9 s 2
Housing projects, Housing Finance Authority challenge program, Minn. Law 2017 1Sp c 1 art 6 s 4
increments, transfers, Minn. Law 2005 c 152 art 2 s 17
Interfund loans, Minn. Law 2008 c 154 art 9 s 13, 2009 c 88 art 5 s 9
Interfund loans or advances, Minn. Law 2017 1Sp c 1 art 6 s 8
International economic development zone, Minn. Law 2008 c 154 art 9 s 20
job opportunity building zones, Minn. Law 2005 c 152 art 2 s 2
Knockdown rule, change from four years to six, Minn. Law 2009 c 88 art 5 s 7
Landfall Village (city), Minn. Law 2010 c 389 art 7 s 21
Lino Lakes (city), Minn. Law 2011 c 112 art 11 s 18
Mall of America, Minn. Law 2008 c 366 art 5 s 27
Mankato, Minn. Law 2009 c 88 art 5 s 18
Minneapolis, Minn. Law 2008 c 154 art 9 s 18, 19, 2008 c 366 art 5 s 20, 22, 37
Minneapolis (city), disaster areas, Minn. Law 2011 1Sp c 7 art 5 s 11, 12
Minneapolis (city), homeless assistance tax increment district, Minn. Law 2010 c 216 s 47
Minneapolis, homeless assistance, Minn. Law 2006 c 259 art 10 s 14
Minnetonka, Minn. Law 2009 c 88 art 5 s 15
mounds View, Minn. Law 2005 c 152 art 2 s 26
Municipalities
Approvals by, Minn. Law 2017 1Sp c 1 art 6 s 2
Interfund loans or advances, Minn. Law 2017 1Sp c 1 art 6 s 8
Municipalities, reports given, annual reporting, Minn. Law 2023 c 64 art 9 s 3
Municipalities, temporary use of increment authorized, Minn. Law 2021 1Sp c 14 art 9 s 1, 2025 1Sp c 13 art 5 s 1
net tax capacity increases, Minn. Law 2005 c 152 art 2 s 18
Net tax capacity, reduction or abatement, application to original net tax capacity, Minn. Law 2019 1Sp c 6 art 18 s 18
New Brighton, Minn. Law 2008 c 154 art 9 s 24, 2008 c 366 art 5 s 24
North Mankato (city), Minn. Law 2010 c 216 s 56
Northstar Transit Station District, Minn. Law 2008 c 154 art 9 s 23
Oakdale, Minn. Law 2008 c 366 art 5 s 34, 2009 c 88 art 5 s 11
Oakdale (city), Minn. Law 2010 c 216 s 55
Obsolete references, removal, Minn. Law 2004 c 228 art 3 s 12
Parking facilities, Minn. Law 2008 c 154 art 9 s 8
Pay-as-you-go contract and note, Minn. Law 2023 c 64 art 9 s 2, 8
payments, disposition, Minn. Law 2005 c 152 art 2 s 19
Plans
Contents, Minn. Law 2006 c 259 art 10 s 1
Modifications, Minn. Law 2006 c 259 art 10 s 2, 4
Plans, contents, Minn. Law 2009 c 88 art 5 s 4, 2009 c 101 art 2 s 90
Pooling, Minn. Law 2023 c 64 art 9 s 9
Property tax abatement agreements, hearings, notice, Minn. Law 2025 1Sp c 13 art 7 s 7
Qualified housing districts, Minn. Law 2008 c 154 art 9 s 25
Ramsey (city), Minn. Law 2010 c 389 art 7 s 22, 2011 c 112 art 11 s 16
ramsey, housing tax increment district, Minn. Law 2005 1Sp c 3 art 7 s 17
Renewal and renovation districts, Minn. Law 2008 c 154 art 9 s 3
Revenues
Expenditures, five-year rule, Minn. Law 2017 1Sp c 1 art 6 s 7, 2023 c 64 art 9 s 7
Revenues derived from tax increments, Minn. Law 2017 1Sp c 1 art 6 s 5
Uses, Minn. Law 2023 c 64 art 9 s 8
Revenues, expenditures, five-year rule, Minn. Law 2021 1Sp c 14 art 9 s 3, 4
richfield, Minn. Law 2005 c 152 art 2 s 25
Saint Louis Park, Minn. Law 2009 c 88 art 5 s 19
Saint Paul, Minn. Law 2008 c 366 art 5 s 36, 2023 c 64 art 8 s 4, 5
Saint Paul (city), Snelling University district, Minn. Law 2010 c 216 s 60
Sauk Rapids, Minn. Law 2009 c 88 art 5 s 13
Sauk Rapids (city), Minn. Law 2011 c 112 art 11 s 19
school districts, Minn. Law 2005 1Sp c 5 art 1 s 45
Small cities, Minn. Law 2023 c 64 art 8 s 1
South Saint Paul, Minn. Law 2009 c 88 art 5 s 14
Special taxing districts, Minn. Law 2008 c 154 art 9 s 14
tax increment, defined, Minn. Law 2005 c 152 art 2 s 6
Tax increment financing districts
Deficits, pooling permitted, Minn. Law 2023 c 64 art 9 s 9
Expenditures outside district, Minn. Law 2023 c 64 art 9 s 6, 7
Financial reporting, Minn. Law 2023 c 64 art 9 s 3
Tax increment financing districts, net tax capacity, revisor's correction, Minn. Law 2025 c 20 s 294
tax increment financing plans, Minn. Law 2005 c 152 art 2 s 7, 9
Tax increments
Computation errors, correction, Minn. Law 2008 c 366 art 5 s 12
Excess increments, transfers, Minn. Law 2008 c 154 art 9 s 7
Nonqualifying expenditures, repayment, Minn. Law 2023 c 64 art 9 s 12
Nonqualifying property, repayment of collections on, Minn. Law 2023 c 64 art 9 s 10
Suspension, Minn. Law 2023 c 64 art 9 s 11
Tax increments, deductions for enforcement costs, Minn. Law 2010 1Sp c 1 art 14 s 15
Tax increments, temporary use of increment authorized, Minn. Law 2021 1Sp c 14 art 9 s 1, 2025 1Sp c 13 art 5 s 1
Tax increments, transfers of, Minn. Law 2006 c 259 art 10 s 8
three-year activity rule, repeal, Minn. Law 2005 c 152 art 2 s 31
Tourism projects, development district 7E, Minn. Law 2009 c 88 art 5 s 3
wabasha, Minn. Law 2005 c 152 art 2 s 24
Wayzata (city), Minn. Law 2010 c 389 art 7 s 23