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Last Updated: 3/6/2012

Contamination Tax and Fiscal Disparity

The contamination tax provisions do not change any of the established fiscal disparity procedures. The fact that a contaminated commercial-industrial property is located in the seven-county metropolitan area or the seven-county Iron Range area does not affect fiscal disparity determination procedures and does not affect the contamination tax determination procedures.

The determination of a contamination market value reduction, which reduces a commercial-industrial parcel's taxable market value, will result in a smaller fiscal disparity contribution. The contribution decrease results from the lowered taxable market value and not from any other factors.