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Minnesota Legislature

Office of the Revisor of Statutes

TACONITE

Definitions

Mineral leases, Minn. Statutes 2005 93.20, 2005 93.201

Property taxes, Minn. Statutes 2005 272.03

Taconite and iron sulfides taxes, Minn. Statutes 2005 298.001, 2005 298.24

Transportation, Minn. Statutes 2005 270.80

Deposits

Valuation of property (taxation), exception, Minn. Statutes 2005 273.12

Fluxed pellets, Minn. Statutes 2005 297A.71, 2005 298.24

Merchantable iron ore concentrate

Determination for tax purposes, Minn. Statutes 2005 298.24

Metallurgical tests, results, reporting, Minn. Statutes 2005 298.48

Mine value, Minn. Statutes 2005 298.01

Mining, see TACONITE MINING

Net proceeds taxes (mining), exception, Minn. Statutes 2005 298.015

Occupation taxes, see OCCUPATION TAXES

Producers

Cessation of operation, bond payments, Minn. Statutes 2005 298.225

Grants, appropriations for, Minn. Statutes 2005 298.2961

Taconite and iron sulfides taxes, generally, Minn. Statutes 2005 298.27, 2005 298.28

Production facilities

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.71

Production materials

Sales and use taxes, exemption, Minn. Statutes 2005 297A.68

Property taxes, exemption, Minn. Statutes 2005 272.02

Real property, taconite defined as, Minn. Statutes 2005 272.03

Rentals, state mineral lands

Depositing, Minn. Statutes 2005 93.22, 2005 93.222

Mineral lease provisions, Minn. Statutes 2005 93.20

Royalties

Calculation, producer price index, use, Minn. Statutes 2005 93.20

State mineral lands, Minn. Statutes 2005 93.20, 2005 93.201, 2005 93.22, 2005 93.222

Sales

Stockpiled state-owned material, sale for construction use, Minn. Statutes 2005 93.41

Transfers deemed as sales outside of state, occupation taxes, Minn. Statutes 2005 298.01

Semitaconite, see SEMITACONITE

State mineral lands

Royalties, Minn. Statutes 2005 93.20 to 2005 93.222

State-owned ore, stockpiled materials, sale, Minn. Statutes 2005 93.41

Taconite iron ore mining leases, Minn. Statutes 2005 93.193, 2005 93.20 to 2005 93.222

Stockpiled metallic minerals material, see Stockpiling under METALLIC MINERALS

Surface lands, property taxes, Minn. Statutes 2005 272.02, 2005 298.25

Taconite and iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES

Taconite concentrates

Royalties, Minn. Statutes 2005 93.20, 2005 93.201

Taconite concentration plants, Minn. Statutes 2005 412.013

Transportation, railroad companies, Minn. Statutes 2005 270.80

Taconite pellet production

Grants and appropriations, Minn. Statutes 2005 93.2235

Taconite relief areas

Property tax relief, see Taconite homestead credit under PROPERTY TAXES

Transportation construction contracts, Minn. Statutes 2005 161.366

Taconite value-added production

Grants and appropriations, Minn. Statutes 2005 93.2235

Tailings

Mineral deposition, permit procedures, Minn. Statutes 2005 116.0717

Taxes, see TACONITE AND IRON SULFIDES TAXES

Transfers

Deemed as sales outside of state, occupation taxes, Minn. Statutes 2005 298.01

Unmined lands, property taxes, Minn. Statutes 2005 272.02, 2005 298.25

Value added iron products plants, loans for, Minn. Statutes 2005 298.296