MN SF3924

Expands the area covered by the Iron Range fiscal disparities program in Minnesota by amending the definition of "Area" in section 276A.01, subdivision 2.

Includes all taconite assistance areas as defined in section 273.1341 within the program area.

Adds remaining portions of any county where at least 35 percent of the county's net tax capacity falls within taconite assistance areas to the program area.

Requires the administrative auditor to determine county qualification annually prior to May 1 based on the previous assessment year's data.

Effective beginning with taxes payable in 2019.