{"data":{"id":"us-mn/minn.-stat.-273.1341","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.1341","heading":"TACONITE ASSISTANCE AREA.","body":"A \"taconite assistance area\" means the geographic area that falls within the boundaries of a school district that contains:\n(1) a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property;\n(2) a municipality in which on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility; or\n(3) a municipality:\n(i) that is located in a county that contains a school district described in clause (1) or (2); and\n(ii) where active mining of materials subject to the tax under section 298.015, subdivision 1, is occurring, or where a mine subject to the minimum payment under section 298.015, subdivision 3, is located.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.1341","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"e5e21dd95740389de30da020f028c0bf21f07aab0dc66c78cc2b758383297338","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.134","next":"us-mn/minn.-stat.-273.1342"},"notice":"GroundRules: Original legal text. Not legal advice."}