MN SF3799

Modifies the definition of "taconite assistance area" under Minnesota Statutes section 273.1341 to include specific school districts: Independent School District No. 95 (Cromwell), Independent School District No. 97 (Moose Lake), and Independent School District No. 577 (Willow River).

Includes these three school districts in the taconite assistance area if they are adjacent to a school district that qualifies under the existing criteria of having active mining operations or mines subject to minimum payment requirements.

Maintains existing qualification criteria for taconite assistance areas, including municipalities with historical unmined iron ore valuations (as of May 1, 1941) and those with taconite facilities or active mining operations.

Effective for taxable years beginning after December 31, 2023.