2015 Minnesota Statutes
Chapters 272 - 289 — PROPERTY TAXES
Chapter 273 — TAXES; LISTING, ASSESSMENT
Section 273.1341 — TACONITE ASSISTANCE AREA.
A "taconite assistance area" means the geographic area that falls within the boundaries of a school district that contains:
(1) 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) 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.
History:2003 c 127 art 11 s 2; 1Sp2003 c 21 art 11 s 10
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