1998 Minnesota Statutes

     273.134 Taconite and iron ore areas; tax relief area; 
  definitions. 

    For purposes of this section and section 273.135, 
 "municipality" means any city, however organized, or town, and 
 the applicable assessment date is the date as of which property 
 is listed and assessed for the tax in question. 

    For the purposes of section 273.135 "tax relief area" means 
 the geographic area contained, within the boundaries of a school 
 district which contains a municipality which meets the following 
 qualifications: 

    (1) it is a municipality in which the assessed valuation of 
 unmined iron ore on May 1, 1941, was not less than 40 percent of 
 the assessed valuation of all real property; or 

    (2) it is a municipality in which, on January 1, 1977 or 
 the applicable assessment date, there is a taconite 
 concentrating plant or where taconite is mined or quarried or 
 where there is located an electric generating plant which 
 qualifies as a taconite facility. 

    HIST: 1969 c 1156 s 4; Ex1971 c 31 art 30 s 8; 1973 c 123 art 
 5 s 7; 1973 c 650 art 2 s 1; 1977 c 423 art 10 s 2; 1994 c 416 
 art 1 s 20