Walker v. Itasca County Auditor

OPINION

HANSON, Judge.

Taxpayers challenge the constitutionality of the Taeonite Tax Relief Area Fiscal Disparities Act, MinmStat. §§ 276A.01-09 (2000), contending that it violates the uniformity clause of the Minnesota Constitution. Minn. Const, art. X, § 1. The district court found the act unconstitutional and the state and the affected counties appeal. We reverse.

FACTS

In 1941, the Minnesota Legislature established the taeonite production tax, which was imposed in lieu of local property taxes. Minn.Stat. § 298.22 (1941). Under the initial law, three-fourths of the revenue generated by the…