Minnesota § 273.1341 TACONITE ASSISTANCE AREA

Minnesota Statutes

§ 273.1341 — TACONITE ASSISTANCE AREA

Minnesota § 273.1341

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.1341 (TACONITE ASSISTANCE AREA) 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. § 273.1341 (2026).

Text

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;

(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; or

(3)a municipality:

(i)that is located in a county that contains a school district described in clause (1) or (2); and

(ii)where active mining of materials subject to the tax under section298.015, subdivision1, is occurring, or where a mine subject t

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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;
(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; or
(3) a municipality:
(i) that is located in a county that contains a school district described in clause (1) or (2); and
(ii) where active mining of materials subject to the tax under section298.015, subdivision1, is occurring, or where a mine subject to the minimum payment under section298.015, subdivision 3, is located.