County expenses, tax increment revenues, uses, Minn. Statutes 2022 469.176
Expenditures inside and outside district, Minn. Statutes 2022 469.1763
Financial reporting, Minn. Statutes 2022 469.175
Tax increments, payment limitations, Minn. Statutes 2022 469.176
Agricultural resource loan guaranty program, Minn. Statutes 2022 41A.04, 2022 41A.06
Agricultural resource loans and projects, application, Minn. Rules 1580.0400
Alternative dispute resolution
County costs, disputes over, Minn. Statutes 2022 469.1762
Violations, suspension of authority, Minn. Statutes 2022 469.1771
Arbitration, county costs, disputes, Minn. Statutes 2022 469.1762
Assessment agreements, market value, Minn. Statutes 2022 469.177
Attorney fees, enforcement of law, suits by property owners, Minn. Statutes 2022 469.1771
Audits and examinations, Minn. Statutes 2022 469.177, 2022 469.1771
Agreements by, assessment agreements, Minn. Statutes 2022 469.177
Audits and examinations, costs, Minn. Statutes 2022 469.177
Bonds (public debt), issuance, Minn. Statutes 2022 469.178
Certificates and certification
Decertification, see same under this topic
Designated hazardous substance sites, Minn. Statutes 2022 469.174
Certifying to, captured net tax capacity, Minn. Statutes 2022 469.177
Consulting, tax increment financing districts, Minn. Statutes 2022 469.175
Funds and accounts, Minn. Statutes 2022 469.177
Interfund loans or advances, Minn. Statutes 2022 469.178
Notice received, Minn. Statutes 2022 469.175
Payments by, nonqualifying property, Minn. Statutes 2022 469.1771
Payments to, developers, Minn. Statutes 2022 469.1793
Reports given, Minn. Statutes 2022 469.175
Tax increment financing powers, suspension, Minn. Statutes 2022 469.1771
Biotechnology and health sciences industry zones, Minn. Statutes 2022 469.1763
Bonds (public debt), see Tax increment financing under BONDS (PUBLIC DEBT)
Distribution, Minn. Statutes 2022 469.177
Financial reporting, Minn. Statutes 2022 469.175
Generally, Minn. Statutes 2022 469.177
Property taxes, final abstract, Minn. Statutes 2022 270C.89
Combined units of government, impact analysis, Minn. Statutes 2022 465.82
Community revitalization, expenditures, Minn. Statutes 2022 469.1781, 2022 469.1831
County roads, improvement costs
Disputes, resolution, Minn. Statutes 2022 469.1762
Inclusion in tax increment financing plans, Minn. Statutes 2022 469.175
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Credit enhanced bonds, Minn. Statutes 2022 469.174, 2022 469.175, 2022 469.1763
Current net tax capacity, fiscal disparity adjustments, effect, Minn. Statutes 2022 469.177
Dakota County, Minn. Statutes 2022 383D.411
Extended districts, Minn. Statutes 2022 469.1794
Grounds, Minn. Statutes 2022 469.177
Revenues, uses, Minn. Statutes 2022 469.1763
Definitions, business and economic development, Minn. Statutes 2022 469.174, 2022 469.177
Designated hazardous substance sites, Minn. Statutes 2022 469.174
Developer payments, Minn. Statutes 2022 469.1793
Development action response plans
Approval, Pollution Control Agency, Minn. Statutes 2022 469.175
Contamination taxes, Minn. Statutes 2022 270.91 to 2022 270.98, 2022 275.065, 2022 276.04
Spills, leaks, and releases, see SPILLS, LEAKS, AND RELEASES
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Tax increment financing districts, status, Minn. Statutes 2022 469.175
Violations, suspension of tax increments, Minn. Statutes 2022 469.1771
Dispute resolution, alternative dispute resolution, Minn. Statutes 2022 469.1762
Districts, see Tax increment financing districts under this topic
Economic development authorities, bonds, Minn. Statutes 2022 469.103
Economic development authorities
Requirements, generally, see Authorities under this topic
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Economic development districts
Duration, limitations, Minn. Statutes 2022 469.176, 2022 469.1761
Economic development tax abatement, county treasurers, duties, Minn. Statutes 2022 375.194
Original net tax capacity, additions, Minn. Statutes 2022 469.177
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Tax increments, calculation, Minn. Statutes 2022 469.177
Economic development loans, local governments, Minn. Statutes 2022 465.78
Effective dates, Minn. Statutes 2022 469.179
Deductions and appropriations for, Minn. Statutes 2022 469.177
Housing projects, income requirements, noncompliance, Minn. Statutes 2022 469.1761
Lawsuits by property owners, Minn. Statutes 2022 469.1771
Revenue Department, duties, Minn. Statutes 2022 469.1761
Errors, correction by county auditors, Minn. Statutes 2022 469.177
Exemptions from law, Minn. Statutes 2022 469.179
Existing projects, Minn. Statutes 2022 469.179
Expenditures outside district, Minn. Statutes 2022 469.176, 2022 469.1763
Extended districts, duration extension to offset deficits, Minn. Statutes 2022 469.1794
Extended subdistricts, see Hazardous substance subdistricts under this topic
Generally, Minn. Statutes 2022 469.174 to 2022 469.1794
Defined, Minn. Statutes 2022 469.174
Duties, see Municipalities under this topic
Hazardous substance subdistricts
Captured net tax capacity, Minn. Statutes 2022 469.174
Creation, Minn. Statutes 2022 469.175
Duration, limitations, Minn. Statutes 2022 469.176
Original net tax capacity, determination, Minn. Statutes 2022 469.174
Removal or remedial costs, Minn. Statutes 2022 469.175, 2022 469.176
Tax increment financing plans, Minn. Statutes 2022 469.175
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Housing and redevelopment authorities
Requirements, generally, see Authorities under this topic
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Duration, limitations, Minn. Statutes 2022 469.176
Improvements, fair market value criteria, Minn. Statutes 2022 469.174
Qualifying as, Minn. Statutes 2022 469.1761
Tax increment financing plans, Minn. Statutes 2022 469.175
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Assistance to housing outside project area, Minn. Statutes 2022 469.176, 2022 469.1763
Defined, Minn. Statutes 2022 469.174
Generally, Minn. Statutes 2022 469.1761
Income requirements, housing districts, Minn. Statutes 2022 469.1761
Interest reduction program, tax increment revenues, uses, Minn. Statutes 2022 469.176
Interfund loans or advances, Minn. Statutes 2022 469.174, 2022 469.178
Iron Range Resources and Rehabilitation Board, powers, projects, Minn. Statutes 2022 298.2211
Enforcement of law, suits by property owners, Minn. Statutes 2022 469.1771
Hazardous substance subdistricts, removal or remedial costs, recovery, Minn. Statutes 2022 469.175
Local governments, tax increment revenues, uses, Minn. Statutes 2022 469.176
Assessment agreements, Minn. Statutes 2022 469.177
Housing districts, improvements, fair market value criteria, Minn. Statutes 2022 469.174
Taxable parcels, reduction notice, Minn. Statutes 2022 272.71
Municipal redevelopment authorities
Requirements, generally, see Authorities under this topic
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Approvals by, Minn. Statutes 2022 469.175, 2022 469.177
Bonds, Minn. Statutes 2022 469.178, 2022 469.1782
Consulting, Minn. Statutes 2022 469.175
Interfund loans or advances, Minn. Statutes 2022 469.178
Notice received, Minn. Statutes 2022 469.175, 2022 469.1771
Payments to, developers, Minn. Statutes 2022 469.1793
Repayment agreements, increments received after duration limit, Minn. Statutes 2022 469.1771
Reports given, annual reporting, Minn. Statutes 2022 469.175
Reports received, tax increment financing districts, Minn. Statutes 2022 469.175
Special laws, Minn. Statutes 2022 469.1782, 2022 469.45
Tax increment financing powers, suspension, Minn. Statutes 2022 469.1771
Temporary use of increment authorized, Minn. Statutes 2022 469.176
Net tax capacity, reduction or abatement, application to original net tax capacity, Minn. Statutes 2022 469.177
Certification by county auditors, Minn. Statutes 2022 469.175, 2022 469.177
Determination, criteria, Minn. Statutes 2022 469.174
Financial reporting requirements, Minn. Statutes 2022 469.175
Generally, Minn. Statutes 2022 469.177
Development action response plans, see same under this topic
Tax increment financing plans, Minn. Statutes 2022 469.175, 2022 469.176
Pooling, Minn. Statutes 2022 469.1763
Requirements, see Authorities under this topic
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Deficits, Minn. Statutes 2022 469.1763, 2022 469.1792
Duration extension to offset deficits, Minn. Statutes 2022 469.1794
Pre-1979 districts, limitations, Minn. Statutes 2022 469.176
Pre-1982 districts, Minn. Statutes 2022 469.176
Bonding authority, levy to offset tax changes, Minn. Statutes 2022 469.1814
Deficits, pooling permitted, Minn. Statutes 2022 469.1763
Duration extension to offset deficits, Minn. Statutes 2022 469.1794
Presumptions, effective dates, Minn. Statutes 2022 469.179
Projects, existing projects, Minn. Statutes 2022 469.179
Property tax abatement agreements, Minn. Statutes 2022 469.1813
Qualified disaster areas, Minn. Statutes 2022 469.177
Qualifying obligations, duration extension to offset deficits, Minn. Statutes 2022 469.1794
Duration, limitations, Minn. Statutes 2022 469.176
Generally, Minn. Statutes 2022 469.174
Structurally substandard buildings, Minn. Statutes 2022 469.174, 2022 469.177
Tax increment financing plans, Minn. Statutes 2022 469.175
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Ten-year rule, Minn. Statutes 2022 469.1763
Regional railroad authorities projects, property acquisition, Minn. Statutes 2022 398A.04
Renewal and renovation districts
Limitations, Minn. Statutes 2022 469.176
Structurally substandard buildings, Minn. Statutes 2022 469.174, 2022 469.177
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Ten-year rule, Minn. Statutes 2022 469.1763
Audit findings, noncompliance with law, Minn. Statutes 2022 469.1771
Excess increments, distribution, Minn. Statutes 2022 469.176
Financial reporting costs, appropriations for, Minn. Statutes 2022 469.177
Violations, suspension of tax increments, Minn. Statutes 2022 469.1771
Community revitalization programs, expenditures, Minn. Statutes 2022 469.1781, 2022 469.1831
Expenditures, five-year rule, Minn. Statutes 2022 469.1763
Prohibited uses, Minn. Statutes 2022 469.176
Revenues derived from tax increments, Minn. Statutes 2022 469.174, 2022 469.1763
Targeted community revitalization programs, city matching money, Minn. Statutes 2022 469.201
Uses, Minn. Statutes 2022 469.176, 2022 469.1763
Rural development financing authorities
Requirements, generally, see Authorities under this topic
Tax increment revenues, uses, Minn. Statutes 2022 469.176
Small cities, Minn. Statutes 2022 469.174, 2022 469.176
Soils condition districts, Minn. Statutes 2022 469.174, 2022 469.176
Statutes of limitations, enforcement of law, suits by property owners, Minn. Statutes 2022 469.1771
Tax increment financing districts
Assessment agreements, Minn. Statutes 2022 469.177
Captured tax capacity, tax assessment abstracts, Minn. Statutes 2022 270C.89
Certification, errors, correction by county auditors, Minn. Statutes 2022 469.177
Consulting, with county boards and school boards, Minn. Statutes 2022 469.175
Dakota County, Minn. Statutes 2022 383D.411
Decertification, see same under this topic
Deficits, pooling permitted, Minn. Statutes 2022 469.1763
Delinquent property taxes after termination, Minn. Statutes 2022 469.176
Duration, Minn. Statutes 2022 469.176, 2022 469.1782
Expenditures outside district, Minn. Statutes 2022 469.1763
Financial reporting, Minn. Statutes 2022 469.175
Net tax capacity, adjustments, Minn. Statutes 2022 469.177
New districts, Minn. Statutes 2022 469.177, 2022 469.1782
Original local tax rate, certification, Minn. Statutes 2022 469.177
Powers, Minn. Statutes 2022 469.1771
Preexisting districts, see same under this topic
Status, annual disclosure, Minn. Statutes 2022 469.175
Termination, Minn. Statutes 2022 469.176
Generally, Minn. Statutes 2022 469.175
Modifications, Minn. Statutes 2022 469.175, 2022 469.176
Annual statements, Minn. Statutes 2022 469.175
Computation, Minn. Statutes 2022 428A.05, 2022 469.177
Construction stimulus, Minn. Statutes 2022 469.176
Discharge, Minn. Statutes 2022 469.176, 2022 469.1763
Duration limits, Minn. Statutes 2022 469.176
Excess increments, use, Minn. Statutes 2022 469.176, 2022 469.1771
Financial reporting requirements, Minn. Statutes 2022 469.175
Increments received after duration limit, repayment, Minn. Statutes 2022 469.1771
Limitations, duration extension to offset deficits, Minn. Statutes 2022 469.1794
Nonqualifying expenditures, repayment, Minn. Statutes 2022 469.1771
Nonqualifying property, repayment of collections on, Minn. Statutes 2022 469.1771
Payment, limitations, Minn. Statutes 2022 469.176
Revenues, see same under this topic
Suspension, Minn. Statutes 2022 469.1771
Temporary use of increment authorized, Minn. Statutes 2022 469.176
Taxable parcels, market value, reduction notice, Minn. Statutes 2022 272.71
Tourism facilities, Minn. Statutes 2022 469.174, 2022 469.176