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2019 Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276A — Tax Relief Area Revenue Distribution
Section 276A.03 — Net Tax Capacity Of Commercial-industrial Property.
Universal Citation: MN Stat § 276A.03 (2019)
276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY.
By August 5 of 1996 and each subsequent year, the assessors within each county in the area shall determine and certify to the county auditor the net tax capacity in that year of commercial-industrial property subject to taxation within each municipality in the county, determined without regard to section 469.177, subdivision 3. By August 5 of 1996 only, the assessor within each county in the area shall also determine and certify to the county auditor the net tax capacity for the 1995 assessment of commercial-industrial property subject to taxation within each municipality within the county determined without regard to section 469.177, subdivision 3.
History: 1996 c 471 art 11 s 5
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