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Chapter 273
Section 273.136
Topics
Recent History
- 2019 Subd. 2 Amended 2019 c 6 art 18 s 10
- 2001 Subd. 2 Amended 2001 c 5 art 6 s 7
This is an historical version of this statute chapter. Also view the most recent published version.
273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF
REVENUE.
Subdivision 1. Payment from county. Payment from the county shall be made as provided
herein for the purpose of replacing revenue lost as a result of the reduction of property taxes
provided in section 273.135.
Subd. 2. Reduction amounts submitted to county. The commissioner of revenue shall
determine, not later than April 1 of each year, the amount of reduction resulting from section
273.135 in each county containing a tax relief area as defined by section 273.134, paragraph (b),
basing determinations on a review of abstracts of tax lists submitted by the county auditors
pursuant to section 275.29. The commissioner may make changes in the abstracts of tax lists as
deemed necessary. The commissioner of revenue, after such review, shall submit to the St. Louis
County auditor, on or before April 15, the amount of the first half payment payable hereunder and
on or before September 15 the amount of the second half payment.
Subd. 3. Payment times. The St. Louis County auditor shall pay out of the taconite property
tax relief account to each county treasurer one-half of the amount certified under subdivision 2 not
later than May 15 and the remaining half not later than October 15 of each year.
Subd. 4. Distribution of funds. The county treasurer shall distribute as part of the May and
October settlements the funds received as if they had been collected as a part of the property tax
reduced by section 273.135.
History: 1969 c 1156 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 775 s 3,4; 1Sp1981 c 3 s
2; 1Sp1985 c 14 art 10 s 3-6; 1986 c 444; 1Sp1986 c 1 art 4 s 22; 1Sp2001 c 5 art 6 s 7
REVENUE.
Subdivision 1. Payment from county. Payment from the county shall be made as provided
herein for the purpose of replacing revenue lost as a result of the reduction of property taxes
provided in section 273.135.
Subd. 2. Reduction amounts submitted to county. The commissioner of revenue shall
determine, not later than April 1 of each year, the amount of reduction resulting from section
273.135 in each county containing a tax relief area as defined by section 273.134, paragraph (b),
basing determinations on a review of abstracts of tax lists submitted by the county auditors
pursuant to section 275.29. The commissioner may make changes in the abstracts of tax lists as
deemed necessary. The commissioner of revenue, after such review, shall submit to the St. Louis
County auditor, on or before April 15, the amount of the first half payment payable hereunder and
on or before September 15 the amount of the second half payment.
Subd. 3. Payment times. The St. Louis County auditor shall pay out of the taconite property
tax relief account to each county treasurer one-half of the amount certified under subdivision 2 not
later than May 15 and the remaining half not later than October 15 of each year.
Subd. 4. Distribution of funds. The county treasurer shall distribute as part of the May and
October settlements the funds received as if they had been collected as a part of the property tax
reduced by section 273.135.
History: 1969 c 1156 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 775 s 3,4; 1Sp1981 c 3 s
2; 1Sp1985 c 14 art 10 s 3-6; 1986 c 444; 1Sp1986 c 1 art 4 s 22; 1Sp2001 c 5 art 6 s 7
Official Publication of the State of Minnesota
Revisor of Statutes