Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY.
By August 5 of 1996 and each subsequent 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 section 469.177, subdivision 3. By August 5 of 1996 only, the
assessor within each county in the area shall also determine and certify to the county auditor the net
tax capacity for the 1995 assessment of commercial-industrial property subject to taxation within
each municipality within the county determined without regard to section 469.177, subdivision 3.
History: 1996 c 471 art 11 s 5
By August 5 of 1996 and each subsequent 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 section 469.177, subdivision 3. By August 5 of 1996 only, the
assessor within each county in the area shall also determine and certify to the county auditor the net
tax capacity for the 1995 assessment of commercial-industrial property subject to taxation within
each municipality within the county determined without regard to section 469.177, subdivision 3.
History: 1996 c 471 art 11 s 5
Official Publication of the State of Minnesota
Revisor of Statutes