Minnesota Statutes
§ 473F.05 — NET TAX CAPACITY
Minnesota § 473F.05
This text of Minnesota § 473F.05 (NET TAX CAPACITY) 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. § 473F.05 (2026).
Text
On or before August 5 of each 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.
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Legislative History
Ex1971 c 24 s 5;1979 c 322 s 19;1986 c 444;1987 c 291 s 235;1988 c 719 art 5 s 50;1989 c 329 art 13 s 20;1Sp1989 c 1 art 9 s 70;1991 c 291 art 1 s 42
Nearby Sections
12
§ 473F.001
CITATION§ 473F.01
PURPOSE; USE OF PROCEEDS§ 473F.02
DEFINITIONS§ 473F.03
ADMINISTRATIVE AUDITOR§ 473F.05
NET TAX CAPACITY§ 473F.06
INCREASE IN NET TAX CAPACITY§ 473F.07
COMPUTATION OF AREAWIDE TAX BASE§ 473F.08
NET TAX CAPACITY§ 473F.09
ADJUSTMENTS IN DATES§ 473F.10
REASSESSMENTS AND OMITTED PROPERTY§ 473F.11
LATE LEVIES§ 473F.13
CHANGE IN STATUS OF MUNICIPALITYCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 473F.05, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/473F/473F.05.