469.166 DEFINITIONS. Subdivision 1. Generally. In sections 469.166 to 469.173, the terms defined in this section have the meanings given them herein, unless the context indicates a different meaning. Subd. 2. Commissioner. “Commissioner” means the commissioner of employment and economic development. Subd. 3. Border city enterprise zone. “Border city enterprise zone” means an area in […]
469.167 BORDER CITY ENTERPRISE ZONE; DURATION. Subdivision 1. [Repealed, 2012 c 294 art 2 s 43] Subd. 2. Duration. The designation of a border city enterprise zone is effective until terminated by resolution adopted by the city in which the border city enterprise zone is located. Subd. 3. [Repealed, 2012 c 294 art 2 s […]
469.169 ADDITIONAL BORDER CITY ZONE ALLOCATIONS. Subdivision 1. [Repealed, 2012 c 294 art 2 s 43] Subd. 2. [Repealed, 2012 c 294 art 2 s 43] Subd. 3. [Repealed, 2012 c 294 art 2 s 43] Subd. 4. [Repealed, 2012 c 294 art 2 s 43] Subd. 5. [Repealed, 2012 c 294 art 2 s […]
469.171 BORDER CITY ENTERPRISE ZONES; STATE TAX REDUCTIONS. Subdivision 1. Authorized types. (a) The following types of tax reductions may be approved by the commissioner for businesses located in a border city enterprise zone, after the governing body of the border city has designated an area or areas, each consisting of at least 100 acres, […]
469.172 DEVELOPMENT AND REDEVELOPMENT POWERS. Notwithstanding any contrary provision of law or charter, any city that contains a border city enterprise zone may, in addition to its other powers, exercise the powers granted to a governmental subdivision by sections 469.001 to 469.047, 469.048 to 469.068, and 469.109 to 469.113. Section 469.059, subdivision 15, applies to […]
469.173 ADMINISTRATION. Subdivision 1. [Repealed, 2012 c 294 art 2 s 43] Subd. 2. [Repealed, 1997 c 187 art 3 s 34] Subd. 3. [Repealed, 2012 c 294 art 2 s 43] Subd. 4. Reporting. The commissioner shall require municipalities receiving enterprise zone designations to report to the state regarding the economic activity that has […]
469.1731 BORDER CITY DEVELOPMENT ZONES. Subdivision 1. Designation. To encourage economic development, to revitalize the designated areas, to expand tax base and economic activity, and to provide job creation, growth, and retention, the following border cities may designate, by resolution, areas of the city as development zones after a public hearing upon 30-day notice. (a) […]
469.1732 TAX INCENTIVES WITHIN DEVELOPMENT ZONES. Subdivision 1. Authority. A business that conducts business activity within a border city development zone designated under section 469.1731 may qualify for the property tax exemption under section 272.0212 and the sales tax exemption under section 469.1734, subdivision 6. Subd. 2. [Repealed, 1Sp2001 c 5 art 9 s 30] […]
469.1733 DISQUALIFIED TAXPAYERS. Subdivision 1. Delinquent taxpayers. An individual or a business is not eligible for the exemptions or credits available under section 272.0212, 469.1732, or 469.1734, if the individual or business owes delinquent amounts under chapter 290, 296A, 297A, 297B, 297F, or 297G or if the individual or business owns property located in the […]
469.1734 TAX INCENTIVES OUTSIDE ZONES. Subdivision 1. Authority. A city with authority to establish a border city development zone under section 469.1731 may grant the tax incentives provided by this section. This authority applies only to projects located outside of a zone, except as provided in subdivision 6. Subd. 2. Definitions. For purposes of this […]
469.1735 LIMIT ON TAX REDUCTIONS; APPLICATIONS REQUIRED. Subdivision 1. Businesses must apply. To claim a tax credit under section 469.1734, subdivision 5, or an exemption from sales tax under section 469.1734, subdivision 6, a business must apply to the city for a tax credit certificate. As a condition of its application, the business must agree […]
