Minnesota § 273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS

Minnesota Statutes

§ 273.134 — TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS

Minnesota § 273.134

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.134 (TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 273.134 (2026).

Text

(a)For purposes of this section and sections273.135and273.1391, "municipality" means any city, however organized, or town, which meets the following qualifications:

(1)it is 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)it is 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. "The applicable assessment date" is the date as of which property is listed and assessed for the tax in question.

(b)For the purposes of section273.135, "tax relief area" means the geographic area

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(a) For purposes of this section and sections273.135and273.1391, "municipality" means any city, however organized, or town, which meets the following qualifications:
(1) it is 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) it is 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.
"The applicable assessment date" is the date as of which property is listed and assessed for the tax in question.
(b) For the purposes of section273.135, "tax relief area" means the geographic area contained within the boundaries of a school district which meets the following qualifications:
(1) it is a school district 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 and whose boundaries are within 20 miles of a taconite mine or plant; or
(2) it is a school district 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.

Legislative History

1969 c 1156 s 4;Ex1971 c 31 art 30 s 8;1973 c 123 art 5 s 7;1973 c 650 art 2 s 1;1977 c 423 art 10 s 2;1994 c 416 art 1 s 20;1Sp2001 c 5 art 6 s 4;2003 c 127 art 11 s 1