1997 Minnesota Statutes

     273.1393 Computation of net property taxes. 

    Notwithstanding any other provisions to the contrary, "net" 
 property taxes are determined by subtracting the credits in the 
 order listed from the gross tax:  

    (1) disaster credit as provided in section 273.123; 

    (2) powerline credit as provided in section 273.42; 

    (3) agricultural preserves credit as provided in section 
 473H.10; 

    (4) enterprise zone credit as provided in section 469.171; 

    (5) disparity reduction credit; 

    (6) conservation tax credit as provided in section 273.119; 

    (7) education homestead credit as provided in section 
 273.1382; 

    (8) taconite homestead credit as provided in section 
 273.135; and 

    (9) supplemental homestead credit as provided in section 
 273.1391.  

    The combination of all property tax credits must not exceed 
 the gross tax amount.  

    HIST: 1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 
 5 s 7; art 6 s 28; 1987 c 291 s 210; 1988 c 719 art 5 s 25; 1989 
 c 277 art 2 s 32; 1997 c 231 art 1 s 13