1.1                          A bill for an act 
  1.2             relating to taxation; authorizing an additional 
  1.3             allocation for certain border city enterprise zones; 
  1.4             amending Minnesota Statutes 1998, section 469.169, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 469.169, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 14.  [ADDITIONAL BORDER CITY ALLOCATIONS.] In 
  1.10  addition to tax reductions authorized in subdivisions 7 to 12, 
  1.11  the commissioner may allocate $1,500,000 for tax reductions to 
  1.12  border city enterprise zones in cities located on the western 
  1.13  border of the state.  The commissioner shall make allocations to 
  1.14  zones in cities on the western border on a per capita basis.  
  1.15  Allocations made under this subdivision may be used for tax 
  1.16  reductions as provided in section 469.171, or other offsets of 
  1.17  taxes imposed on or remitted by businesses located in the 
  1.18  enterprise zone, but only if the municipality determines that 
  1.19  the granting of the tax reduction or offset is necessary in 
  1.20  order to retain a business within or attract a business to the 
  1.21  zone.  Limitations on allocations under subdivision 7, do not 
  1.22  apply to this allocation. 
  1.23     Sec. 2.  [EFFECTIVE DATE.] 
  1.24     Section 1 is effective the day following final enactment.