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4b'l. t.conomlC vevelopmem l'age 't 01 't draws propulsion energy only from an on-board source of electrical energy. A hybrid vehicle is a road vehicle that can draw propulsion energy from both a consumable fuel and a rechargeable energy storage system. (d) The authority to grant new abatements under this subdivision expires on July 1,2004, except that the authority to grant new abatements for real and personal property subject to valuation under Minnesota Rules, chapter 8100, does not expire. Subd. 7. Review and modification of abatements. The political subdivision may provide in the abatement resolution that the abatement may not be modified or changed during its term. If the abatement resolution does not provide that the abatement may not be modified or changed, the governing body of the political subdivision may review and modifY the abatement every second year after it was approved. Subd. 8. Limitation on abatements. In any year, the total amount of property taxes abated by a political subdivision under this section may not exceed (I) ten percent of the current levy, or (2) $200,000, whichever is greater. The limit under this subdivision does not apply to: (i) an uncollected abatement from a prior year that is added to the abatement levy; or (ii) a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100. Subd. 9. Consent of property owner not required. A political subdivision may abate the taxes on a parcel under sections 469.1812 to 469.1815 without obtaining the consent of the property owner. This subdivision does not apply to abatements granted to a taxpayer whose real and personal property is valued under Minnesota Rules, chapter 8100. Subd. 10. Applicability to utility properties. When this statute is applied or utilized with respect to a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100, the provisions of this section and sections 469J 81A and 46<).1815 shall apply only to property specified or described in the abatement contract or agreement. History: 1997 c 231 art 2 5 46, 1998 c 397 art I 153: 1999 c 243 art 1058-14; 1999 c 248 5 19, 2000 c 490 art II 5 33-35: ISp2001 c 5 art 15 s 26: 2002 c 377 art 7 s 5; 2003 c 127 art 10 s 26; art 12519: ISp2003c21 art 10s II; 2005 c 152 art Is 17; 2006c259art4s 14-19 https://www.revisor.leg.state.mn.us/binlgetpub.php?pubtype=ST A T _ CHAP&year=current.., 2/13/2008