§ 469.166 Definitions
§ 469.167 Border City Enterprise Zone; Duration
§ 469.169 Additional Border City Zone Allocations
§ 469.171 Border City Enterprise Zones; State Tax Reductions
§ 469.172 Development and Redevelopment Powers
§ 469.173 Administration
§ 469.1731 Border City Development Zones
§ 469.1732 Tax Incentives Within Development Zones
§ 469.1733 Disqualified Taxpayers
§ 469.1734 Tax Incentives Outside Zones
§ 469.1735 Limit On Tax Reductions; Applications Required
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Terms Used In Minnesota Statutes > Chapter 469 > BORDER CITY ENTERPRISE ZONES

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44