ENTERPRISE ZONES

See also SMALL BUSINESSES

Allocations, generally, Minn. Statutes 2010 469.169

Border city zones

Administration, Minn. Statutes 2010 469.173

Appropriations for tax incentives, Minn. Statutes 2010 289A.56, 469.1734, 469.1735

Boundaries, Minn. Statutes 2010 469.173

Business relocations, Minn. Statutes 2010 469.1733

Classification of property (taxation), Minn. Statutes 2010 273.13, 469.170

Construction materials and equipment, sales and use taxes, see same under this topic

Designation, Minn. Statutes 2010 469.169, 469.1731

Development plans, Minn. Statutes 2010 469.1731

Disqualified taxpayers, Minn. Statutes 2010 469.1733

Employment property, Minn. Statutes 2010 273.13, 469.166, 469.170

Generally, Minn. Statutes 2010 469.169

Job opportunity building zones, inclusion in, Minn. Statutes 2010 469.312

New industry credit, income taxes, Minn. Statutes 2010 289A.56, 469.1734

Payments in lieu of property taxes, Minn. Statutes 2010 289A.56, 469.1734

Property tax exemptions, Minn. Statutes 2010 272.0212

Seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06

State funding limits, waiver, Minn. Statutes 2010 469.169, 469.1735

Tax credit certificates, Minn. Statutes 2010 469.1735

Tax credit distribution plans, Minn. Statutes 2010 469.170

Tax-exempt projects, notice, Minn. Statutes 2010 289A.56, 469.1734

Tax incentives, Minn. Statutes 2010 289A.56, 469.1732, 469.1734, 469.1735

Technical assistance, Minn. Statutes 2010 469.173

Businesses in

Agricultural resource loan guaranty program, preference, Minn. Statutes 2010 41A.036

Economically disadvantaged areas, preference, Minn. Statutes 2010 16C.16

Employers, Minn. Statutes 2010 469.171

Property tax reductions, recapture, Minn. Statutes 2010 469.171

Veteran-owned small businesses, preferences for, Minn. Statutes 2010 16C.16

Cities, additional allocations, Minn. Statutes 2010 469.169

Classification of property (taxation)

Employment property, Minn. Statutes 2010 273.13, 469.170

Construction jobs stimulus, tax increment financing for, Minn. Statutes 2010 469.176

Construction materials or equipment, sales and use taxes

Interest on overpayments, Minn. Statutes 2010 289A.56

Reductions, border city zones

Approvals, Minn. Statutes 2010 469.171

Exemptions, Minn. Statutes 2010 469.1732

Tax credit certificates, Minn. Statutes 2010 469.1735

Tax incentives outside zones, Minn. Statutes 2010 469.1734

Definitions, Minn. Statutes 2010 469.166, 469.168, 469.301

Designation of zones

Applications, by government bodies, Minn. Statutes 2010 469.167, 469.171, 469.304

Certification, Minn. Statutes 2010 469.304

Eligibility, Minn. Statutes 2010 469.168, 469.303

Federal designation, Minn. Statutes 2010 469.173

Funding limitations, Minn. Statutes 2010 469.169

Generally, Minn. Statutes 2010 469.167, 469.302

Legislative Advisory Commission, Minn. Statutes 2010 469.169

Limitations, Minn. Statutes 2010 469.167, 469.169

Local contributions, Minn. Statutes 2010 469.169

Rulemaking, Minn. Statutes 2010 469.304

Development plans

Border city zones, Minn. Statutes 2010 469.1731

Designation, applications, Minn. Statutes 2010 469.169

Economic hardship areas, Minn. Statutes 2010 469.168, 469.170

Employers, income and franchise taxes, credits, Minn. Statutes 2010 469.171

Employment property

Classification, property taxes, Minn. Statutes 2010 273.13, 469.170

Exceptions, Minn. Statutes 2010 469.166

Generally, Minn. Statutes 2010 469.170

Federally designated zones

Defined, Minn. Statutes 2010 469.168

Designation, Minn. Statutes 2010 469.169, 469.173

First class cities designated as

Development and redevelopment powers, Minn. Statutes 2010 469.172

Funding, tax return data, disclosure, Minn. Statutes 2010 270B.14

Generally, Minn. Statutes 2010 469.166 to 469.1735, 469.301

Hardship area zones

Classification of property (taxation), Minn. Statutes 2010 469.170

Eligibility, Minn. Statutes 2010 469.168

Hearings, employment property, tax classification, Minn. Statutes 2010 469.170

Housing projects, construction materials or equipment

Sales and use taxes, exemption, Minn. Statutes 2010 289A.56, 469.1734

HUD, see HOUSING AND URBAN DEVELOPMENT DEPARTMENT (U.S.)

Income and franchise taxes, see Enterprise zones, credits under INCOME AND FRANCHISE TAXES

Ineligible businesses, property tax reductions, recapture, Minn. Statutes 2010 469.171

Joint powers agreements, Minn. Statutes 2010 469.168

Market value

Designation, eligibility, Minn. Statutes 2010 469.168

Employment property, tax classification, Minn. Statutes 2010 469.170

Property taxes

Border city development zones, exemption, Minn. Statutes 2010 272.0212, 469.1732, 469.1734

Credits, see Enterprise zones, credits under PROPERTY TAXES

Reports about, Minn. Statutes 2010 469.173

Second class cities designated as

Development and redevelopment powers, Minn. Statutes 2010 469.172

Selection of zones, see Designation of zones under this topic

State tax reductions, Minn. Statutes 2010 469.171

Tax credit distribution plans, Minn. Statutes 2010 469.170

Tax incentives, border city zones, Minn. Statutes 2010 289A.56, 469.1732, 469.1734, 469.1735

Waivers, border city zones, state funding limits, Minn. Statutes 2010 469.169, 469.1735