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Any school district in which is located property which had been entitled to a reduction of
tax pursuant to Minnesota Statutes 1978, section 273.135, subdivision 2, clause (c), shall receive
in 1981 and subsequent years an amount equal to the amount it received in 1980 pursuant to
Minnesota Statutes 1978, section 298.28, subdivision 1, clause (3)(b). Payments shall be made
pursuant to this section and section 126C.48, subdivision 8, paragraph (5), by the commissioner
of revenue to the taxing jurisdictions on the date in each calendar year when the first installment is
paid under section 477A.015.
History: 1980 c 607 art 7 s 6; 1994 c 416 art 1 s 62; 2002 c 377 art 8 s 16