Section 273.1341 - TACONITE ASSISTANCE AREAA "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 section 298.015, subdivision 1, is occurring, or where a mine subject to the minimum payment under section 298.015, subdivision 3, is located.2003 c 127 art 11 s 2; 1Sp2003 c 21 art 11 s 10
Amended by 2023 Minn. Laws, ch. 64,s 6-2, eff. 8/1/2023.