Minnesota Statutes
§ 276A.03 — NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY
Minnesota § 276A.03
This text of Minnesota § 276A.03 (NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY) 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. § 276A.03 (2026).
Text
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 section469.177, 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 section469.177, subdivision 3.
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Legislative History
1996 c 471 art 11 s 5
Nearby Sections
9
§ 276A.01
DEFINITIONS§ 276A.02
ADMINISTRATIVE AUDITOR§ 276A.04
INCREASE IN NET TAX CAPACITY§ 276A.05
COMPUTATION OF AREAWIDE TAX BASE§ 276A.07
ADJUSTMENTS IN DATES§ 276A.08
REASSESSMENTS AND OMITTED PROPERTY§ 276A.09
CHANGE IN STATUS OF MUNICIPALITYCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 276A.03, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/276A/276A.03.