{"data":{"id":"us-mn/minn.-stat.-276a.03","jurisdiction":"us-mn","citation":"Minn. Stat. § 276A.03","heading":"NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY.","body":"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.","path":["PROPERTY TAXES","CHAPTER 276A. TAX RELIEF AREA REVENUE DISTRIBUTION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/276A.03","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"dfeea06738d262ec7e4dc5fe482b3308b7494c28c79c50345b41f6db784bb069","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-276a.02","next":"us-mn/minn.-stat.-276a.04"},"notice":"GroundRules: Original legal text. Not legal advice."}