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<br />BRIGGS AND MORGAN <br /> <br />2200 FIRST NATIONAL BANK BurLDI~G <br />.332 MINNESOTA STREET <br />SAINT PAUL, MINNESOTA 55;01 <br />TELEPHONE (612) 223-6600 <br />FACSIMILE (612) 223-6450 <br /> <br />PROFESSIONAL ASSOCIATION <br /> <br />WRITER'S DIRECT DI-\L <br /> <br />WRITER'S E-MAIL <br /> <br />MEMORANDUM <br /> <br />RE: <br /> <br />Tax Abatement: <br /> <br />Laws of Minnesota for 1997, Chapter 231, <br />Article 2, Sections 45 through 48 <br />(Minnesota Statutes, Sections 469.1812 <br />through 469.1815), Copy Attached <br /> <br />Date: <br /> <br />November 13, 1997, MILE Seminar on Tax Increment <br />Financing <br /> <br />From: <br /> <br />Jim O'Meara, Attorney, Briggs and Morgan <br /> <br />------------------- <br /> <br />BASICS <br /> <br />The usefulness of this new tax abatement tool remains to be seen. <br />Some basics: <br /> <br />What can be abated? <br /> <br />Property taxes, both existing and future <br />estimated taxes <br /> <br />369177.1 <br /> <br />MINNEAPOLIS OFFICE. IDS CENTER · www.BRIGGS.COM <br />MEMBER - LEX MUNDI, A GLOBAL ASSOCIATION OF INDEPENDENT LAW FIRMS <br />