TAX INCREMENT FINANCING

Administrative costs, Minn. Law 2009 c 88 art 5 s 6

Administrative expenses

Definition, Minn. Law 2023 c 64 art 9 s 1

Expenditures inside and outside district, Minn. Law 2023 c 64 art 9 s 6

Tax increments, payment limitations, Minn. Law 2023 c 64 art 9 s 4 to 2023 c 64 art 9 s 6

annual disclosures, Minn. Law 2005 c 152 art 2 s 10

Arden Hills, Minn. Law 2009 c 88 art 5 s 16

Austin, Minn. Law 2008 c 366 art 5 s 25

Authorities, tax increment financing powers, suspension, Minn. Law 2023 c 64 art 9 s 11

biotechnology and health sciences industry zones, Minn. Law 2005 c 152 art 2 s 16, 2006 c 259 art 10 s 5, 6, 2008 c 154 art 9 s 11

Biotechnology and health sciences industry zones, revisor's corrections, Minn. Law 2016 c 158 art 1 s 191

Blight test, Minn. Law 2008 c 154 art 9 s 2, 3

Bloomington, Minn. Law 2008 c 366 art 5 s 26, 27

Bloomington Port Authority district, 1996 limitation repealed, Minn. Law 2010 c 216 s 62

bonds, Minn. Law 2005 c 152 art 2 s 20

Bonds, interfund loans, Minn. Law 2006 c 259 art 9 s 9

brooklyn Center, Minn. Law 2005 c 152 art 2 s 22, 2008 c 154 art 9 s 15 to 2008 c 154 art 9 s 17

brooklyn Park, Minn. Law 2005 c 152 art 2 s 29, 2006 c 259 art 10 s 16

Burnsville, Minn. Law 2008 c 154 art 9 s 21, 25

Heart of the City, Minn. Law 2006 c 259 art 10 s 12

Repeal, Minn. Law 2006 c 259 art 10 s 17

Burnsville (city), Minn. Law 2017 1Sp c 1 art 6 s 9

Certification of original tax capacity, deadlines, Minn. Law 2008 c 154 art 9 s 12

Cohasset (city), Minn. Law 2010 c 216 s 57, 2011 c 112 art 11 s 17

Compact development districts, Minn. Law 2010 c 216 s 26, 28 to 30

contaminated site cleanup grants, Minn. Law 2005 c 152 art 2 s 1

Crystal, Minn. Law 2008 c 366 art 5 s 20

Dakota County, Minn. Law 2008 c 366 art 5 s 35

Decertification, Minn. Law 2006 c 259 art 10 s 7

Decertification, revenues, uses, Minn. Law 2023 c 64 art 9 s 8

deficits, transfers for, Minn. Law 2005 c 152 art 2 s 17

Definitions, business and economic development, Minn. Law 2017 1Sp c 1 art 6 s 1, 2023 c 64 art 8 s 1, 2023 c 64 art 9 s 1, 2

Delaying receipt of increment, election for, Minn. Law 2008 c 154 art 9 s 4, 6

Detroit Lakes, Minn. Law 2006 c 259 art 10 s 13

developer payments, repeal, Minn. Law 2005 c 152 art 2 s 31

Disaster areas, Minn. Law 2008 c 366 art 15 s 20, 21

Districts

Apple Valley, Minn. Law 2013 c 143 art 9 s 18, 19

Bloomington

Mall of America, Minn. Law 2013 c 143 art 9 s 10, 11, 22

Old Cedar Avenue Bridge, Minn. Law 2013 c 143 art 9 s 23

Captured net tax capacity, Minn. Law 2013 c 143 art 9 s 9

Dakota County Community Development Agency, Minn. Law 2013 c 143 art 9 s 17

Ely, Minn. Law 2013 c 143 art 9 s 16

Glencoe, Minn. Law 2013 c 143 art 9 s 15

Maplewood, Minn. Law 2013 c 143 art 9 s 21

Oakdale, Minn. Law 2013 c 143 art 9 s 12, 13

Original local tax rate, Minn. Law 2013 c 143 art 9 s 6

Original net tax capacity adjustments, Minn. Law 2013 c 143 art 9 s 7, 8

Saint Cloud, Minn. Law 2013 c 143 art 9 s 14

Duluth, Minn. Law 2008 c 366 art 5 s 31

Duluth Seaway Port Authority, Minn. Law 2009 c 88 art 5 s 17, 2010 c 382 s 84, 2017 1Sp c 1 art 6 s 10

Duration, Minn. Law 2006 c 259 art 10 s 4

East Grand Forks (city), Minn. Law 2010 c 216 s 59

Economic development districts, Minn. Law 2010 c 216 s 31, 2013 c 143 art 9 s 3 to 2013 c 143 art 9 s 5

Economic development districts, housing construction, Minn. Law 2011 c 112 art 11 s 13 to 2011 c 112 art 11 s 15

Economic development districts, tax increment revenues, uses, Minn. Law 2017 1Sp c 1 art 6 s 3

Eminent domain, effective date provisions, Minn. Law 2006 c 214 s 22

excess increments, Minn. Law 2005 c 152 art 2 s 12

Expenditures outside district, Minn. Law 2017 1Sp c 1 art 6 s 6, 2021 1Sp c 14 art 9 s 2

Eyota, Minn. Law 2008 c 154 art 9 s 22

fairmont, Minn. Law 2005 c 152 art 2 s 23

Faribault, Minn. Law 2006 c 259 art 10 s 15

financial reports, Minn. Law 2005 c 152 art 2 s 11, 2009 c 88 art 5 s 5, 2009 c 101 art 2 s 91

Deadlines for filing, Minn. Law 2006 c 259 art 10 s 10

Notice, Minn. Law 2006 c 259 art 10 s 3

fiscal and economic implications, Minn. Law 2005 c 152 art 2 s 8

Five-year rule, extended to ten, Minn. Law 2009 c 88 art 5 s 8

Fridley, Minn. Law 2008 c 154 art 9 s 23, 2008 c 366 art 5 s 23

Hopkins, Minn. Law 2008 c 366 art 5 s 21

housing districts, Minn. Law 2005 c 152 art 2 s 5, 13 to 15, 2008 c 154 art 9 s 5, 9, 10, 25

Housing projects, assistance to housing outside project area, Minn. Law 2021 1Sp c 14 art 9 s 2

Housing projects, Housing Finance Authority challenge program, Minn. Law 2017 1Sp c 1 art 6 s 4

increments, transfers, Minn. Law 2005 c 152 art 2 s 17

Interfund loans, Minn. Law 2008 c 154 art 9 s 13, 2009 c 88 art 5 s 9

Interfund loans or advances, Minn. Law 2017 1Sp c 1 art 6 s 8

International economic development zone, Minn. Law 2008 c 154 art 9 s 20

job opportunity building zones, Minn. Law 2005 c 152 art 2 s 2

Knockdown rule, change from four years to six, Minn. Law 2009 c 88 art 5 s 7

Landfall Village (city), Minn. Law 2010 c 389 art 7 s 21

Lino Lakes (city), Minn. Law 2011 c 112 art 11 s 18

Mall of America, Minn. Law 2008 c 366 art 5 s 27

Mankato, Minn. Law 2009 c 88 art 5 s 18

Minneapolis, Minn. Law 2008 c 154 art 9 s 18, 19, 2008 c 366 art 5 s 20, 22, 37

Minneapolis (city), disaster areas, Minn. Law 2011 1Sp c 7 art 5 s 11, 12

Minneapolis (city), homeless assistance tax increment district, Minn. Law 2010 c 216 s 47

Minneapolis, homeless assistance, Minn. Law 2006 c 259 art 10 s 14

Minnetonka, Minn. Law 2009 c 88 art 5 s 15

mounds View, Minn. Law 2005 c 152 art 2 s 26

Municipalities

Approvals by, Minn. Law 2017 1Sp c 1 art 6 s 2

Interfund loans or advances, Minn. Law 2017 1Sp c 1 art 6 s 8

Municipalities, reports given, annual reporting, Minn. Law 2023 c 64 art 9 s 3

Municipalities, temporary use of increment authorized, Minn. Law 2021 1Sp c 14 art 9 s 1

net tax capacity increases, Minn. Law 2005 c 152 art 2 s 18

Net tax capacity, reduction or abatement, application to original net tax capacity, Minn. Law 2019 1Sp c 6 art 18 s 18

New Brighton, Minn. Law 2008 c 154 art 9 s 24, 2008 c 366 art 5 s 24

North Mankato (city), Minn. Law 2010 c 216 s 56

Northstar Transit Station District, Minn. Law 2008 c 154 art 9 s 23

Oakdale, Minn. Law 2008 c 366 art 5 s 34, 2009 c 88 art 5 s 11

Oakdale (city), Minn. Law 2010 c 216 s 55

Obsolete references, removal, Minn. Law 2004 c 228 art 3 s 12

Parking facilities, Minn. Law 2008 c 154 art 9 s 8

Pay-as-you-go contract and note, Minn. Law 2023 c 64 art 9 s 2, 8

payments, disposition, Minn. Law 2005 c 152 art 2 s 19

Plans

Contents, Minn. Law 2006 c 259 art 10 s 1

Modifications, Minn. Law 2006 c 259 art 10 s 2, 4

Plans, contents, Minn. Law 2009 c 88 art 5 s 4, 2009 c 101 art 2 s 90

Pooling, Minn. Law 2023 c 64 art 9 s 9

Qualified housing districts, Minn. Law 2008 c 154 art 9 s 25

Ramsey (city), Minn. Law 2010 c 389 art 7 s 22, 2011 c 112 art 11 s 16

ramsey, housing tax increment district, Minn. Law 2005 1Sp c 3 art 7 s 17

Renewal and renovation districts, Minn. Law 2008 c 154 art 9 s 3

Revenues

Expenditures, five-year rule, Minn. Law 2017 1Sp c 1 art 6 s 7, 2023 c 64 art 9 s 7

Revenues derived from tax increments, Minn. Law 2017 1Sp c 1 art 6 s 5

Uses, Minn. Law 2023 c 64 art 9 s 8

Revenues, expenditures, five-year rule, Minn. Law 2021 1Sp c 14 art 9 s 3, 4

richfield, Minn. Law 2005 c 152 art 2 s 25

Saint Louis Park, Minn. Law 2009 c 88 art 5 s 19

Saint Paul, Minn. Law 2008 c 366 art 5 s 36, 2023 c 64 art 8 s 4, 5

Saint Paul (city), Snelling University district, Minn. Law 2010 c 216 s 60

Sauk Rapids, Minn. Law 2009 c 88 art 5 s 13

Sauk Rapids (city), Minn. Law 2011 c 112 art 11 s 19

school districts, Minn. Law 2005 1Sp c 5 art 1 s 45

Small cities, Minn. Law 2023 c 64 art 8 s 1

South Saint Paul, Minn. Law 2009 c 88 art 5 s 14

Special taxing districts, Minn. Law 2008 c 154 art 9 s 14

tax increment, defined, Minn. Law 2005 c 152 art 2 s 6

Tax increment financing districts

Deficits, pooling permitted, Minn. Law 2023 c 64 art 9 s 9

Expenditures outside district, Minn. Law 2023 c 64 art 9 s 6, 7

Financial reporting, Minn. Law 2023 c 64 art 9 s 3

tax increment financing plans, Minn. Law 2005 c 152 art 2 s 7, 9

Tax increments

Computation errors, correction, Minn. Law 2008 c 366 art 5 s 12

Excess increments, transfers, Minn. Law 2008 c 154 art 9 s 7

Nonqualifying expenditures, repayment, Minn. Law 2023 c 64 art 9 s 12

Nonqualifying property, repayment of collections on, Minn. Law 2023 c 64 art 9 s 10

Suspension, Minn. Law 2023 c 64 art 9 s 11

Tax increments, deductions for enforcement costs, Minn. Law 2010 1Sp c 1 art 14 s 15

Tax increments, temporary use of increment authorized, Minn. Law 2021 1Sp c 14 art 9 s 1

Tax increments, transfers of, Minn. Law 2006 c 259 art 10 s 8

three-year activity rule, repeal, Minn. Law 2005 c 152 art 2 s 31

Tourism projects, development district 7E, Minn. Law 2009 c 88 art 5 s 3

wabasha, Minn. Law 2005 c 152 art 2 s 24

Wayzata (city), Minn. Law 2010 c 389 art 7 s 23

Wells, Minn. Law 2008 c 366 art 5 s 32