2006 Minnesota Statutes
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Chapter 273
Section 273.1393
Recent History
- 2017 273.1393 Amended 2017 c 1 art 4 s 4
- 2011 273.1393 Amended 2011 c 7 art 6 s 6
- 2008 273.1393 Amended 2008 c 366 art 6 s 30
- 2001 273.1393 Amended 2001 c 5 art 3 s 39
- 1997 273.1393 Amended 1997 c 231 art 1 s 13
This is an historical version of this statute chapter. Also view the most recent published version.
273.1393 COMPUTATION OF NET PROPERTY TAXES.
Notwithstanding any other provisions to the contrary, "net" property taxes are determined by
subtracting the credits in the order listed from the gross tax:
(1) disaster credit as provided in section 273.123;
(2) powerline credit as provided in section 273.42;
(3) agricultural preserves credit as provided in section 473H.10;
(4) enterprise zone credit as provided in section 469.171;
(5) disparity reduction credit;
(6) conservation tax credit as provided in section 273.119;
(7) homestead and agricultural credits as provided in section 273.1384;
(8) taconite homestead credit as provided in section 273.135; and
(9) supplemental homestead credit as provided in section 273.1391.
The combination of all property tax credits must not exceed the gross tax amount.
History: 1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 5 s 7; art 6 s 28; 1987 c 291
s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39
Notwithstanding any other provisions to the contrary, "net" property taxes are determined by
subtracting the credits in the order listed from the gross tax:
(1) disaster credit as provided in section 273.123;
(2) powerline credit as provided in section 273.42;
(3) agricultural preserves credit as provided in section 473H.10;
(4) enterprise zone credit as provided in section 469.171;
(5) disparity reduction credit;
(6) conservation tax credit as provided in section 273.119;
(7) homestead and agricultural credits as provided in section 273.1384;
(8) taconite homestead credit as provided in section 273.135; and
(9) supplemental homestead credit as provided in section 273.1391.
The combination of all property tax credits must not exceed the gross tax amount.
History: 1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 5 s 7; art 6 s 28; 1987 c 291
s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39
Official Publication of the State of Minnesota
Revisor of Statutes