ENTERPRISE ZONES

See also SMALL BUSINESSES

Allocations, generally, Minn. Statutes 2004 469.169

Border city zones

Additional allocations, Minn. Statutes 2004 469.169

Administration, Minn. Statutes 2004 469.173

Allocations, Minn. Statutes 2004 469.169

Applications, by government bodies, Minn. Statutes 2004 469.169

Appropriations for tax incentives, Minn. Statutes 2004 469.1734, 469.1735

Boundaries, Minn. Statutes 2004 469.173

Business relocations, Minn. Statutes 2004 469.1733

Classification of property (taxation), Minn. Statutes 2004 273.13, 469.170

Commercial-industrial property, tax exemption, Minn. Statutes 2004 272.0212

Defined, Minn. Statutes 2004 469.168

Designation, Minn. Statutes 2004 469.169, 469.1731

Development plans, Minn. Statutes 2004 469.1731

Disqualified taxpayers, Minn. Statutes 2004 469.1733

Employment and Economic Development Department, duties, Minn. Statutes 2004 469.169

Employment property, Minn. Statutes 2004 273.13, 469.166, 469.170

Equipment and construction materials, Minn. Statutes 2004 469.171, 469.1732, 469.1734, 469.1735

Federal designation, Minn. Statutes 2004 469.169

Housing property, tax exemption, Minn. Statutes 2004 272.0212

Job opportunity building zones, inclusion in, Minn. Statutes 2004 469.312

New industry credit, income taxes, Minn. Statutes 2004 469.1734

Payments in lieu of property taxes, Minn. Statutes 2004 469.1734

Public utility property, tax exemption, Minn. Statutes 2004 272.0212

State funding limits, waiver, Minn. Statutes 2004 469.169, 469.1735

Tax credit certificates, Minn. Statutes 2004 469.1735

Tax credit distribution plans, Minn. Statutes 2004 469.170

Tax incentives, Minn. Statutes 2004 469.1732, 469.1734, 469.1735

Tax-exempt projects, notice, Minn. Statutes 2004 469.1734

Technical assistance, Minn. Statutes 2004 469.173

Businesses in

Agricultural resource loan guaranty program, preference, Minn. Statutes 2004 41A.036

Economically disadvantaged areas, preference, Minn. Statutes 2004 16C.16

Employers, Minn. Statutes 2004 469.171

Property tax reductions, recapture, Minn. Statutes 2004 469.171

Qualifying businesses, defined, Minn. Statutes 2004 469.1734

Cities, additional allocations, Minn. Statutes 2004 469.169

Classification of property (taxation)

Employment property, Minn. Statutes 2004 273.13, 469.170

Construction materials or equipment, sales and use taxes

Exemption, Minn. Statutes 2004 469.171, 469.1732, 469.1734, 469.1735

Definitions, Minn. Statutes 2004 469.166, 469.168, 469.301

Designation of zones

Applications, by government bodies, Minn. Statutes 2004 469.167, 469.171, 469.304

Certification, Minn. Statutes 2004 469.304

Duration, Minn. Statutes 2004 469.167, 469.302

Eligibility, Minn. Statutes 2004 469.168, 469.303

Employment and Economic Development Department, Minn. Statutes 2004 469.167, 469.302

Federal designation, Minn. Statutes 2004 469.173

Funding limitations, Minn. Statutes 2004 469.169

Generally, Minn. Statutes 2004 469.167, 469.302

Legislative Advisory Commission, Minn. Statutes 2004 469.169

Limitations, Minn. Statutes 2004 469.167

Limitations, number designated, Minn. Statutes 2004 469.169

Local contributions, Minn. Statutes 2004 469.169

Process, Minn. Statutes 2004 469.167

Rulemaking, Minn. Statutes 2004 469.304

Development plans

Border city zones, Minn. Statutes 2004 469.1731

Designation, applications, Minn. Statutes 2004 469.169

Economic hardship areas, Minn. Statutes 2004 469.168, 469.170

Employers, income and franchise taxes, credits, Minn. Statutes 2004 469.171

Employment property

Border city zone criteria, Minn. Statutes 2004 469.170

Classification, property taxes, Minn. Statutes 2004 273.13, 469.170

Defined, Minn. Statutes 2004 469.166

Exceptions, Minn. Statutes 2004 469.166

Hardship area zone criteria, Minn. Statutes 2004 469.170

Limits on multiyear plans, Minn. Statutes 2004 469.170

Federally designated zones

Defined, Minn. Statutes 2004 469.168

Designation, Minn. Statutes 2004 469.169, 469.173

First class cities designated as

Development and redevelopment powers, Minn. Statutes 2004 469.172

Funding, tax return data, disclosure, Minn. Statutes 2004 270B.14

Generally, Minn. Statutes 2004 469.166 to 469.1735, 469.301

Governing bodies, defined, Minn. Statutes 2004 469.166

Hardship area zones

Classification of property (taxation), Minn. Statutes 2004 469.170

Eligibility, Minn. Statutes 2004 469.168

Hearings

Employment property, tax classification, Minn. Statutes 2004 469.170

Housing projects, construction materials or equipment

Sales and use taxes, exemption, Minn. Statutes 2004 469.1734

HUD, see HOUSING AND URBAN DEVELOPMENT DEPARTMENT (U.S.)

Income and franchise taxes, see Enterprise zones, credits under INCOME AND FRANCHISE TAXES

Indian reservations, defined, Minn. Statutes 2004 469.166

Ineligible businesses

Property tax reductions, recapture, Minn. Statutes 2004 469.171

Joint powers agreements, Minn. Statutes 2004 469.168

Market value

Defined, Minn. Statutes 2004 469.166

Designation, eligibility, Minn. Statutes 2004 469.168

Employment property, tax classification, Minn. Statutes 2004 469.170

Municipalities, defined, Minn. Statutes 2004 469.166

Property taxes

Border city development zones, exemption, Minn. Statutes 2004 272.0212, 469.1732, 469.1734

Credits, see Enterprise zones, credits under PROPERTY TAXES

Reports about, Minn. Statutes 2004 469.173

Rulemaking about, designation of zones, Minn. Statutes 2004 469.304

Second class cities designated as

Development and redevelopment powers, Minn. Statutes 2004 469.172

Selection of zones, see Designation of zones under this topic

SMSA, defined, Minn. Statutes 2004 469.166

State tax reductions, Minn. Statutes 2004 469.171

Tax credit distribution plans, Minn. Statutes 2004 469.170

Tax incentives, border city zones, Minn. Statutes 2004 469.1732, 469.1734, 469.1735

Waivers

Border city zones, state funding limits, Minn. Statutes 2004 469.169, 469.1735