2000 Minnesota Statutes

     471.51 Agreements must state time for which payments are 
  to be made.  

    Every such agreement shall state the year or years for 
 which the payments are to be made in lieu of the taxes that 
 would have been levied upon the premises concerned for such year 
 or years if the same has been subject to taxation.  All payments 
 made by the United States under any such agreement shall be 
 received by the county treasurer and shall be distributed in the 
 same manner and in the same proportions as such taxes for each 
 year or years would have been distributed.  

    HIST: 1941 c 480 s 3