TAX INCREMENT FINANCING

Administrative expenses

County expenses, tax increment revenues, uses, Minn. Statutes 2004 469.176

Defined, Minn. Statutes 2004 469.174

Expenditures inside and outside district, Minn. Statutes 2004 469.1763

Financial reporting, Minn. Statutes 2004 469.175

Tax increments, payment limitations, Minn. Statutes 2004 469.176

Agricultural resource loan guaranty program, Minn. Statutes 2004 41A.04, 41A.06

Alternative dispute resolution

County costs, disputes over, Minn. Statutes 2004 469.1762

Violations, suspension of authority, Minn. Statutes 2004 469.1771

Appeals, special taxing districts, Minn. Statutes 2004 469.1791

Application of law

Bond allocations, Minn. Statutes 2004 469.178

Economic development authorities, bonds, Minn. Statutes 2004 469.103

Existing projects, Minn. Statutes 2004 469.179

Federal tax laws, Minn. Statutes 2004 469.178

Minneapolis-Saint Paul International Airport district, Minn. Statutes 2004 473.680

Preexisting districts, deficits, special authority, Minn. Statutes 2004 469.1792

Tax increments, violations, Minn. Statutes 2004 469.1771

Arbitration, county costs, disputes, Minn. Statutes 2004 469.1762

Assessment agreements, market value, Minn. Statutes 2004 469.177

Attorney fees

Enforcement of law, suits by property owners, Minn. Statutes 2004 469.1771

Audits and examinations, Minn. Statutes 2004 469.177, 469.1771

Authorities

Agreements by, assessment agreements, Minn. Statutes 2004 469.177

Audits and examinations, costs, Minn. Statutes 2004 469.177

Bonds (public debt), issuance, Minn. Statutes 2004 469.178

Certificates and certification

Decertification, see same under this topic

Designated hazardous substance sites, Minn. Statutes 2004 469.174

Certifying to, captured net tax capacity, Minn. Statutes 2004 469.177

Consulting, tax increment financing districts, Minn. Statutes 2004 469.175

Defined, Minn. Statutes 2004 469.174

Funds and accounts, Minn. Statutes 2004 469.1765, 469.177

Interfund loans or advances, Minn. Statutes 2004 469.178

Notice received, Minn. Statutes 2004 469.175, 469.1764

Payments by, nonqualifying property, Minn. Statutes 2004 469.1771

Payments to, developers, Minn. Statutes 2004 469.1766, 469.1793

Reports given, Minn. Statutes 2004 469.175

Tax increment financing powers, suspension, Minn. Statutes 2004 469.1771

Bonds (public debt), see Tax increment financing under BONDS (PUBLIC DEBT)

Captured net tax capacity

Certification by county auditors, Minn. Statutes 2004 469.177

Defined, Minn. Statutes 2004 469.174

Excess taxes, distribution, Minn. Statutes 2004 469.177

Financial reporting, Minn. Statutes 2004 469.175

Property classification changes, effect, Minn. Statutes 2004 469.177

Property taxes, final abstract, Minn. Statutes 2004 270.11

Tax increments, computation, Minn. Statutes 2004 469.177

Uses, stated in tax increment financing plan, Minn. Statutes 2004 469.177

Combined units of government

State aid to local governments, impact analysis, Minn. Statutes 2004 465.82

Costs and disbursements (courts)

Enforcement of law, suits by property owners, Minn. Statutes 2004 469.1771

Special taxing districts, appeals, Minn. Statutes 2004 469.1791

County roads, improvement costs

Disputes, resolution, Minn. Statutes 2004 469.1762

Inclusion in tax increment financing plans, Minn. Statutes 2004 469.175

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Credit enhanced bonds, Minn. Statutes 2004 469.174, 469.175, 469.1763

Current net tax capacity

Fiscal disparity adjustments, effect, Minn. Statutes 2004 469.177

Decertification

Defined, Minn. Statutes 2004 469.174

Extended districts, Minn. Statutes 2004 469.1794

Grounds, Minn. Statutes 2004 469.177, 469.1791

Preexisting districts, pre-1982, Minn. Statutes 2004 469.1764

Revenues, uses, Minn. Statutes 2004 469.1763

Definitions

Business and economic development, Minn. Statutes 2004 469.174, 469.1763, 469.177, 469.1791

Metropolitan Airports Commission, Minn. Statutes 2004 473.680

Pre-1982 districts, pooling rules, Minn. Statutes 2004 469.1764

Designated hazardous substance sites, Minn. Statutes 2004 469.174

Developer payments, Minn. Statutes 2004 469.1766, 469.1793

Development action response plans

Approval, Pollution Control Agency, Minn. Statutes 2004 469.175

Contamination taxes, Minn. Statutes 2004 270.91 to 270.98, 275.065, 276.04

Defined, Minn. Statutes 2004 469.174

Spills, leaks, and releases, see SPILLS, LEAKS, AND RELEASES

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Disclosure

Tax increment financing districts, status, Minn. Statutes 2004 469.175

Violations, suspension of tax increments, Minn. Statutes 2004 469.1771

Dispute resolution, alternative dispute resolution, Minn. Statutes 2004 469.1762

Districts, see Tax increment financing districts under this topic

Economic development authorities

Requirements, generally, see Authorities under this topic

Special taxing districts, Minn. Statutes 2004 469.1791

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Economic development districts

Defined, Minn. Statutes 2004 469.174

Duration, limitations, Minn. Statutes 2004 469.176, 469.1761

Economic development tax abatement, county treasurers, duties, Minn. Statutes 2004 375.194

Minneapolis-Saint Paul International Airport defined as, Minn. Statutes 2004 473.680

Original net tax capacity, additions, Minn. Statutes 2004 469.177

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Tax increments, calculation, Minn. Statutes 2004 469.177

Economic development loans

Local governments, application of law, Minn. Statutes 2004 465.78

Effective dates, Minn. Statutes 2004 469.179

Enforcement of law

Deductions and appropriations for, Minn. Statutes 2004 469.177

Housing projects, income requirements, noncompliance, Minn. Statutes 2004 469.1761

Lawsuits by property owners, Minn. Statutes 2004 469.1771

Revenue Department, duties, Minn. Statutes 2004 469.1761

Exemptions from law, Minn. Statutes 2004 469.179

Existing projects, application of law, Minn. Statutes 2004 469.179

Expenditures outside district, Minn. Statutes 2004 469.176, 469.1763

Extended districts

Duration extension to offset deficits, Minn. Statutes 2004 469.1794

Extended subdistricts, see Hazardous substance subdistricts under this topic

Generally, Minn. Statutes 2004 469.174 to 469.1799

Governing bodies

Defined, Minn. Statutes 2004 469.174

Duties, see Municipalities under this topic

Guaranty fund, Minn. Statutes 2004 469.1765

Hazardous substance subdistricts

Captured net tax capacity, Minn. Statutes 2004 469.174

Contamination cleanup grants, Minn. Statutes 2004 116J.556

Creation, Minn. Statutes 2004 469.175

Defined, Minn. Statutes 2004 469.174

Duration, limitations, Minn. Statutes 2004 469.176

Original net tax capacity, determination, Minn. Statutes 2004 469.174

Removal or remedial costs, Minn. Statutes 2004 469.175, 469.176, 469.1765

Tax increment financing plans, Minn. Statutes 2004 469.175

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Hearings, special taxing districts, establishment, Minn. Statutes 2004 469.1791

Housing and redevelopment authorities

Redevelopment projects, Minn. Statutes 2004 469.042

Requirements, generally, see Authorities under this topic

Special taxing districts, Minn. Statutes 2004 469.1791

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Housing districts

Defined, Minn. Statutes 2004 469.174

Duration, limitations, Minn. Statutes 2004 469.176

Improvements, fair market value criteria, Minn. Statutes 2004 469.174

Tax increment financing plans, Minn. Statutes 2004 469.175

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Housing projects

Assistance to housing outside project area, Minn. Statutes 2004 469.176, 469.1763

Defined, Minn. Statutes 2004 469.174

Generally, Minn. Statutes 2004 469.1761

Income requirements, housing districts, Minn. Statutes 2004 469.1761

Indemnification, guaranty fund, use, Minn. Statutes 2004 469.1765

Interest reduction program

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Interfund loans or advances, Minn. Statutes 2004 469.174, 469.178

Interpretation of law

Expenditures outside district, Minn. Statutes 2004 469.1763

Iron Range Resources and Rehabilitation Board

Powers, projects, Minn. Statutes 2004 298.2211

Lawsuits

Enforcement of law, suits by property owners, Minn. Statutes 2004 469.1771

Hazardous substance subdistricts, removal or remedial costs, recovery, Minn. Statutes 2004 469.175

Liability, limitation of

Remedial or removal costs, guaranty fund, use, Minn. Statutes 2004 469.1765

Local governments, tax increment revenues, uses, Minn. Statutes 2004 469.176

Market value

Assessment agreements, Minn. Statutes 2004 469.177

Housing districts, improvements, fair market value criteria, Minn. Statutes 2004 469.174

Special taxing districts, Minn. Statutes 2004 469.1791

Taxable parcels, reduction notice, Minn. Statutes 2004 272.71

Minneapolis-Saint Paul International Airport district, Minn. Statutes 2004 473.680

Municipal redevelopment authorities

Requirements, generally, see Authorities under this topic

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Municipalities

Appropriations by, guaranty fund, Minn. Statutes 2004 469.1765

Approvals by, Minn. Statutes 2004 469.175, 469.177, 469.1782

Bonds, issuance, Minn. Statutes 2004 469.178

Consulting, Minn. Statutes 2004 469.175

Contamination cleanup grants, Minn. Statutes 2004 116J.556

Defined, Minn. Statutes 2004 469.174

Interfund loans or advances, Minn. Statutes 2004 469.178

Notice received, Minn. Statutes 2004 469.175, 469.1771

Ordinances, special taxing districts, Minn. Statutes 2004 469.1791

Payments to, developers, Minn. Statutes 2004 469.1766, 469.1793

Repayment agreements, increments received after duration limit, Minn. Statutes 2004 469.1771

Reports given, annual reporting, Minn. Statutes 2004 469.175

Reports received, tax increment financing districts, Minn. Statutes 2004 469.175

Resolutions by, special laws, Minn. Statutes 2004 469.1782

Special taxing districts, Minn. Statutes 2004 469.1791

Tax increment financing powers, suspension, Minn. Statutes 2004 469.1771

Neighborhood revitalization

Expenditures, Minn. Statutes 2004 469.1781, 469.1831

Net tax capacity, reduction or abatement

Application to original net tax capacity, Minn. Statutes 2004 469.177

Original net tax capacity

Certification by county auditors, Minn. Statutes 2004 469.162, 469.175, 469.177

Defined, Minn. Statutes 2004 469.174

Determination, criteria, Minn. Statutes 2004 469.174

Financial reporting requirements, Minn. Statutes 2004 469.175

Fiscal disparity adjustments, effect, Minn. Statutes 2004 469.177

Improvements to tax-exempt property, exclusion, Minn. Statutes 2004 469.177

Property classification changes, effect, Minn. Statutes 2004 469.177

Qualified disaster areas, Minn. Statutes 2004 469.177

Tax increments, computation, Minn. Statutes 2004 469.177

Planning

Development action response plans, see same under this topic

Tax increment financing plans, Minn. Statutes 2004 469.175, 469.176

Pooling

Deficits, use permitted, Minn. Statutes 2004 469.1763, 469.1791

Pre-1982 districts, rules, Minn. Statutes 2004 469.1764

Restrictions, Minn. Statutes 2004 469.1763

Port authorities

Requirements, see Authorities under this topic

Special taxing districts, Minn. Statutes 2004 469.1791

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Preexisting districts

Deficits, Minn. Statutes 2004 469.1763, 469.1792

Definitions, Minn. Statutes 2004 469.1792, 469.1794

Duration extension to offset deficits, Minn. Statutes 2004 469.1794

Pre-1979 districts, limitations, Minn. Statutes 2004 469.176

Pre-1982 districts, Minn. Statutes 2004 469.176, 469.1764

Preexisting obligations

Bonding authority, levy to offset tax changes, Minn. Statutes 2004 469.1814

Deficits, pooling permitted, Minn. Statutes 2004 469.1763

Defined, Minn. Statutes 2004 469.1763, 469.1791, 469.1792, 469.1814

Duration extension to offset deficits, Minn. Statutes 2004 469.1794

Presumptions, effective dates, Minn. Statutes 2004 469.179

Projects

Defined, Minn. Statutes 2004 469.174

Existing projects, application of law, Minn. Statutes 2004 469.134, 469.179

Property owners, special taxing districts, Minn. Statutes 2004 469.1791

Property tax abatement agreements, Minn. Statutes 2004 469.1813

Qualified disaster areas, Minn. Statutes 2004 469.174, 469.177

Qualified housing districts, defined, Minn. Statutes 2004 469.174

Qualifying obligations

Duration extension to offset deficits, Minn. Statutes 2004 469.1794

Ramsey County, Minn. Statutes 2004 383A.76

Redevelopment districts

Abandoned or underused tank facilities, Minn. Statutes 2004 469.174

Defined, Minn. Statutes 2004 469.174

Duration, limitations, Minn. Statutes 2004 469.176

Qualified disaster areas, Minn. Statutes 2004 469.174

Structurally substandard buildings, Minn. Statutes 2004 469.174, 469.177

Tank facilities adjacent to railroads, Minn. Statutes 2004 469.174

Tax increment financing plans, Minn. Statutes 2004 469.175

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Regional railroad authorities projects

Property acquisition, facilitation of, Minn. Statutes 2004 398A.04

Renewal and renovation districts

Defined, Minn. Statutes 2004 469.174

Limitations, Minn. Statutes 2004 469.176

Structurally substandard buildings, Minn. Statutes 2004 469.174, 469.177

Tax increment revenues, uses, Minn. Statutes 2004 469.176

Reports about

Audit findings, noncompliance with law, Minn. Statutes 2004 469.1771

Excess increments, distribution, Minn. Statutes 2004 469.176

Financial reporting costs, appropriations for, Minn. Statutes 2004 469.177

Violations, suspension of tax increments, Minn. Statutes 2004 469.1771

Revenues

Expenditures, five-year rule, Minn. Statutes 2004 469.1763

Guaranty fund, deposits to, Minn. Statutes 2004 469.1765

Industrial development projects, Minn. Statutes 2004 469.162

Neighborhood revitalization programs, expenditures, Minn. Statutes 2004 469.1781, 469.1831

Prohibited uses, Minn. Statutes 2004 469.176

Revenues derived from tax increments, Minn. Statutes 2004 469.174, 469.1763

Targeted neighborhood revitalization programs, city matching money, Minn. Statutes 2004 469.201

Uses, Minn. Statutes 2004 469.176, 469.1763

Rural development financing authorities

Requirements, generally, see Authorities under this topic

Tax increment revenues, uses, Minn. Statutes 2004 469.176

School districts

Captured tax capacity adjustment, Minn. Statutes 2004 127A.48

Losses due to repeal of general education levy, abatement levy authority, Minn. Statutes 2004 469.1799

Referendum levy payments, Minn. Statutes 2004 469.177

Small cities, Minn. Statutes 2004 469.174, 469.176

Soils condition districts, Minn. Statutes 2004 469.174, 469.176

Special tax, authority, collection, and administration, Minn. Statutes 2004 469.1791

Special taxing districts, Minn. Statutes 2004 469.1791

Statutes of limitations

Enforcement of law, suits by property owners, Minn. Statutes 2004 469.1771

Tax increment financing districts

Assessment agreements, Minn. Statutes 2004 469.177

Captured tax capacity, tax assessment abstracts, Minn. Statutes 2004 270.11

Consulting, with county boards and school boards, Minn. Statutes 2004 469.175

Contamination cleanup grants, Minn. Statutes 2004 116J.556

Decertification, see same under this topic

Deficits, pooling permitted, Minn. Statutes 2004 469.1763, 469.1791

Defined, Minn. Statutes 2004 469.174

Delinquent property taxes after termination, Minn. Statutes 2004 469.176

Duration, Minn. Statutes 2004 469.176, 469.1782

Expenditures outside district, Minn. Statutes 2004 469.1763, 469.1764

Financial reporting, Minn. Statutes 2004 469.175

New districts, Minn. Statutes 2004 469.177, 469.1782

Original local tax rate, certification, Minn. Statutes 2004 469.177

Powers, defined, Minn. Statutes 2004 469.1771

Preexisting districts, see same under this topic

Status, annual disclosure, Minn. Statutes 2004 469.175

Termination, Minn. Statutes 2004 469.176

Tax increment financing plans

Contents, Minn. Statutes 2004 469.175

Copies, filing with Revenue Department, Minn. Statutes 2004 469.175

Modifications, Minn. Statutes 2004 469.175, 469.176

Tax increments

Annual statements, Minn. Statutes 2004 469.175

City development districts, Minn. Statutes 2004 469.129

Computation, Minn. Statutes 2004 428A.05, 469.177

Defined, Minn. Statutes 2004 469.174

Developer payments, Minn. Statutes 2004 469.1766

Discharge, Minn. Statutes 2004 469.176, 469.1763

Duration limits, Minn. Statutes 2004 469.176

Excess increments, use, Minn. Statutes 2004 469.176, 469.1765, 469.1771

Financial reporting requirements, Minn. Statutes 2004 469.175

Increments received after duration limit, repayment, Minn. Statutes 2004 469.1771

Industrial development projects, Minn. Statutes 2004 469.162

Limitations, duration extension to offset deficits, Minn. Statutes 2004 469.1794

Nonqualifying expenditures, repayment, Minn. Statutes 2004 469.1771

Nonqualifying property, repayment of collections on, Minn. Statutes 2004 469.1771

Payment, limitations, Minn. Statutes 2004 469.176

Redevelopment projects, Minn. Statutes 2004 469.042

Revenues, see same under this topic

Suspension, Minn. Statutes 2004 469.1771

Transfers among districts, insufficient funds, Minn. Statutes 2004 469.1791

Taxable parcels, market value, reduction notice, Minn. Statutes 2004 272.71

Tourism facilities, Minn. Statutes 2004 469.174, 469.176

Violations and penalties

Alternative dispute resolution, Minn. Statutes 2004 469.1771

Generally, Minn. Statutes 2004 469.1771

Housing projects, income requirements, noncompliance, Minn. Statutes 2004 469.1761