{"data":{"id":"us-mn/minn.-stat.-473f.05","jurisdiction":"us-mn","citation":"Minn. Stat. § 473F.05","heading":"NET TAX CAPACITY.","body":"On or before August 5 of each 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.","path":["METROPOLITAN AREA","CHAPTER 473F. METROPOLITAN REVENUE DISTRIBUTION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/473F.05","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:47Z","sha256":"11233c332ea36e02467f534d825c4efcd83779ff2ba998432b2e8ba955fcd0bb","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-473f.04","next":"us-mn/minn.-stat.-473f.06"},"notice":"GroundRules: Original legal text. Not legal advice."}