Chapter 276A — Administrative Auditor

276A.01 Definitions Defines terms for the Iron Range area fiscal disparities program. 276A.02 Administrative Auditor Sets up an administrative auditor chosen by Iron Range county auditors. 276A.03 Net Tax Capacity of Commercial-industrial Property Requires assessors to certify commercial-industrial property values yearly. 276A.04 Increase in Net Tax Capacity Measures how much commercial-industrial tax base has grown since 1995. 276A.05 Computation of Areawide Tax Base Calculates the areawide tax base to be shared among municipalities. 276A.06 Net Tax Capacity of Governmental Unit Sets how each government unit's tax capacity is figured in the program. 276A.07 Adjustments in Dates Lets the administrative auditor adjust deadlines if state law changes. 276A.08 Reassessments and Omitted Property Handles reassessments and omitted property in the program. 276A.09 Change in Status of Municipality Addresses what happens when a municipality dissolves, merges, or annexes.