2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.283 CHANGE OF STATUS OF MUNICIPALITY; DATE FOR DETERMINING STATUS.

298.283 CHANGE OF STATUS OF MUNICIPALITY; DATE FOR DETERMINING
STATUS.
If any qualifying municipality as defined in section 298.282, is consolidated with another
municipality or part thereof, the secretary of state shall certify that fact to the commissioner of
revenue, who shall determine the amounts payable to the consolidated municipality according
to the combined population resulting, for the purpose of determining aid payable under the
provisions of section 298.282. The determination of amounts payable under the provisions of
section 298.282 shall however be based on the status of the municipality on January 1 of each year.
History: Ex 1971 c 31 art 30 s 7; 1973 c 582 s 3; 1973 c 631 s 10

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