MN SF3876

Expands the Iron Range fiscal disparities program area to include remaining portions of any county where at least 35 percent of the county's net tax capacity is within taconite assistance areas, with the administrative auditor determining qualification by May 1 each year based on previous assessment year data.

Allows municipalities to withdraw from the program by governing body resolution, requiring notification to the commissioner of revenue and administrative auditor, plus newspaper publication of the withdrawal proposal at least two times between 30 and 7 days before a public hearing.

Requires municipalities voting to withdraw to forward a copy of the resolution to the commissioner of revenue and administrative auditor within seven days of passage.

Makes withdrawal effective in the following taxes payable year if the resolution and notice are provided to officials on or before May 1.

All provisions are effective beginning with taxes payable in 2019.