273.1393 COMPUTATION OF NET PROPERTY TAXES. Notwithstanding any other provisions to the contrary, 'net' property taxes are determined by subtracting the credits in the order listed from the gross tax: (1) disaster credit as provided in sections 273.1231 to 273.1235; (2) powerline credit as provided in section 273.42; (3) agricultural preserves credit as provided in section 473H.10; (4) enterprise zone credit as provided in section 469.171; (5) disparity reduction credit; (6) conservation tax credit as provided in section 273.119; (7) the school bond credit as provided in section 273.1387; (8) agricultural credit as provided in section 273.1384; (9) taconite homestead credit as provided in section 273.135; (10) supplemental homestead credit as provided in section 273.1391; and (11) the bovine tuberculosis zone credit, as provided in section 273.113. The combination of all property tax credits must not exceed the gross tax amount. History: 1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 5 s 7; art 6 s 28; 1987 c 291 s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39; 1Sp2007 c 2 art 3 s 11; 2008 c 366 art 6 s 30; 1Sp2011 c 7 c 268 art 5 s 7; art 6 s 28; 1987 c 291 s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39; 1Sp2007 c 2 art 3 s 11; 2008 c 366 art 6 s 30; 1Sp2011 c 7 art 6 s 6; 1Sp2017 c 1 art 4 s 4
Minnesota Legal Code