The purposes of sections 477A.11 to 477A.14 and 477A.17 are:
(1) to compensate local units of government for the loss of tax base from state ownership of land and the need to provide services for state land;
(2) to address the disproportionate impact of state land ownership on local units of government with a large proportion of state land; and
(3) to address the need to manage state lands held in trust for the local taxing districts.
History:2013 c 143 art 2 s 22; 1Sp2021 c 14 art 13 s 11