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City of Elk River, Minnesota <br /> The reporting and disclosure requirements outlined in this section shall begin with the year the <br /> 411 district was certified, and shall end in the year in which both the district has been decertified and <br /> all tax increments have been spent or returned to the county for redistribution. Failure to meet <br /> these requirements, as determined by the State Auditors Office, may result in suspension of <br /> distribution of tax increment. <br /> • <br /> • <br /> SPRINGSTED Page 15 <br />