2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 298 — MINERALS TAXES
Section 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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