MN SF597

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 defined in section 273.1341.

Requires the administrative auditor to determine county qualification under the expanded definition prior to May 1 of each year, based on data from the previous assessment year.

Amends Minnesota Statutes 2022, section 276A.01, subdivision 2 to add clause (2) defining the expanded geographic area.

Takes effect beginning with taxes payable in 2024.