See also SMALL BUSINESSES
Allocations, generally, Minn. Statutes 2005 469.169
Additional allocations, Minn. Statutes 2005 469.169
Administration, Minn. Statutes 2005 469.173
Allocations, Minn. Statutes 2005 469.169
Applications, by government bodies, Minn. Statutes 2005 469.169
Appropriations for tax incentives, Minn. Statutes 2005 469.1734, 2005 469.1735
Boundaries, Minn. Statutes 2005 469.173
Business relocations, Minn. Statutes 2005 469.1733
Classification of property (taxation), Minn. Statutes 2005 273.13, 2005 469.170
Commercial-industrial property, tax exemption, Minn. Statutes 2005 272.0212
Designation, Minn. Statutes 2005 469.169, 2005 469.1731
Development plans, Minn. Statutes 2005 469.1731
Disqualified taxpayers, Minn. Statutes 2005 469.1733
Employment and Economic Development Department, duties, Minn. Statutes 2005 469.169
Employment property, Minn. Statutes 2005 273.13, 2005 469.166, 2005 469.170
Equipment and construction materials, Minn. Statutes 2005 469.171, 2005 469.1732, 2005 469.1734, 2005 469.1735
Federal designation, Minn. Statutes 2005 469.169
Housing property, tax exemption, Minn. Statutes 2005 272.0212
Job opportunity building zones, inclusion in, Minn. Statutes 2005 469.312
New industry credit, income taxes, Minn. Statutes 2005 469.1734
Payments in lieu of property taxes, Minn. Statutes 2005 469.1734
Public utility property, tax exemption, Minn. Statutes 2005 272.0212
State funding limits, waiver, Minn. Statutes 2005 469.169, 2005 469.1735
Tax credit certificates, Minn. Statutes 2005 469.1735
Tax credit distribution plans, Minn. Statutes 2005 469.170
Tax-exempt projects, notice, Minn. Statutes 2005 469.1734
Tax incentives, Minn. Statutes 2005 469.1732, 2005 469.1734, 2005 469.1735
Technical assistance, Minn. Statutes 2005 469.173
Agricultural resource loan guaranty program, preference, Minn. Statutes 2005 41A.036
Economically disadvantaged areas, preference, Minn. Statutes 2005 16C.16
Employers, Minn. Statutes 2005 469.171
Property tax reductions, recapture, Minn. Statutes 2005 469.171
Cities, additional allocations, Minn. Statutes 2005 469.169
Classification of property (taxation)
Employment property, Minn. Statutes 2005 273.13, 2005 469.170
Construction materials or equipment, sales and use taxes
Exemption, Minn. Statutes 2005 469.171, 2005 469.1732, 2005 469.1734, 2005 469.1735
Definitions, Minn. Statutes 2005 469.166, 2005 469.168, 2005 469.1734, 2005 469.301
Applications, by government bodies, Minn. Statutes 2005 469.167, 2005 469.171, 2005 469.304
Certification, Minn. Statutes 2005 469.304
Duration, Minn. Statutes 2005 469.167, 2005 469.302
Eligibility, Minn. Statutes 2005 469.168, 2005 469.303
Employment and Economic Development Department, Minn. Statutes 2005 469.167, 2005 469.302
Federal designation, Minn. Statutes 2005 469.173
Funding limitations, Minn. Statutes 2005 469.169
Generally, Minn. Statutes 2005 469.167, 2005 469.302
Legislative Advisory Commission, Minn. Statutes 2005 469.169
Limitations, Minn. Statutes 2005 469.167, 2005 469.169
Local contributions, Minn. Statutes 2005 469.169
Process, Minn. Statutes 2005 469.167
Rulemaking, Minn. Statutes 2005 469.304
Border city zones, Minn. Statutes 2005 469.1731
Designation, applications, Minn. Statutes 2005 469.169
Economic hardship areas, Minn. Statutes 2005 469.168, 2005 469.170
Employers, income and franchise taxes, credits, Minn. Statutes 2005 469.171
Border city zone criteria, Minn. Statutes 2005 469.170
Classification, property taxes, Minn. Statutes 2005 273.13, 2005 469.170
Exceptions, Minn. Statutes 2005 469.166
Hardship area zone criteria, Minn. Statutes 2005 469.170
Limits on multiyear plans, Minn. Statutes 2005 469.170
Defined, Minn. Statutes 2005 469.168
Designation, Minn. Statutes 2005 469.169, 2005 469.173
First class cities designated as
Development and redevelopment powers, Minn. Statutes 2005 469.172
Funding, tax return data, disclosure, Minn. Statutes 2005 270B.14
Generally, Minn. Statutes 2005 469.166 to 2005 469.1735, 2005 469.301
Classification of property (taxation), Minn. Statutes 2005 469.170
Eligibility, Minn. Statutes 2005 469.168
Employment property, tax classification, Minn. Statutes 2005 469.170
Housing projects, construction materials or equipment
Sales and use taxes, exemption, Minn. Statutes 2005 469.1734
HUD, see HOUSING AND URBAN DEVELOPMENT DEPARTMENT (U.S.)
Income and franchise taxes, see Enterprise zones, credits under INCOME AND FRANCHISE TAXES
Property tax reductions, recapture, Minn. Statutes 2005 469.171
Joint powers agreements, Minn. Statutes 2005 469.168
Designation, eligibility, Minn. Statutes 2005 469.168
Employment property, tax classification, Minn. Statutes 2005 469.170
Border city development zones, exemption, Minn. Statutes 2005 272.0212, 2005 469.1732, 2005 469.1734
Credits, see Enterprise zones, credits under PROPERTY TAXES
Reports about, Minn. Statutes 2005 469.173
Second class cities designated as
Development and redevelopment powers, Minn. Statutes 2005 469.172
Selection of zones, see Designation of zones under this topic
State tax reductions, Minn. Statutes 2005 469.171
Tax credit distribution plans, Minn. Statutes 2005 469.170
Tax incentives, border city zones, Minn. Statutes 2005 469.1732, 2005 469.1734, 2005 469.1735
Border city zones, state funding limits, Minn. Statutes 2005 469.169, 2005 469.1735