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.
1996 c 471 art 11 s 5
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 276A — Tax Relief Area Revenue Distribution
Section 276A.01 — Definitions.
Section 276A.02 — Administrative Auditor.
Section 276A.03 — Net Tax Capacity Of Commercial-industrial Property.
Section 276A.04 — Increase In Net Tax Capacity.
Section 276A.05 — Computation Of Areawide Tax Base.
Section 276A.06 — Net Tax Capacity Of Governmental Unit.
Section 276A.07 — Adjustments In Dates.