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<br />( <br /> <br />( <br /> <br />(b) A political subdivision proposing to abate taxes for a parcel may <br />request, in writing, that the other political subdivisions in which the <br />parcel is located grant an abatement for the property. If one of the other <br />political subdivisions declines, in writing, to grant an abatement or if 90 <br />days pass after receipt of the request to grant an abatement without a <br />written response from one of the political subdivisions, the duration limit <br />for an abatement for the parcel by the requesting political subdivision and <br />any other participating political subdivision is increased to 15 years. If <br />the political subdivision which declined to grant an abatement later grants <br />an abatement for the parcel, the 15-year duration limit is reduced by one <br />year for each year that the declining political subdivision grants an <br />abatement for the parcel during the period of the abatement granted by the <br />requesting political subdivision. The duration limit may not be reduced <br />below the limit under paragraph (a). <br /> <br />Subd. 6a. Deferment payment schedule. When the tax is deferred and <br />the interest and penalty abated, the political subdivision must set a <br />schedule for repayments. The deferred payment must be included with the <br />current taxes due and payable in the years the deferred payments are due and <br />payable and must be levied accordingly. <br /> <br />Subd. 6b. Extended duration limit. (a) Notwithstanding the provisions <br />of subdivision 6, a political subdivision may grant an abatement for a period <br />of up to 20 years, if the abatement is for a qualified business. <br /> <br />(b) To be a qualified business for purposes of this subdivision, at least <br />50 percent of the payroll of the operations of the business that qualify for <br />the abatement must be for employees engaged in one of the following lines of <br />business or any combination of them: <br /> <br />(1) manufacturingj <br /> <br />(2) agricultural processing; <br /> <br />(3) miningj <br /> <br />(4) research and developmentj <br /> <br />(5) warehousingj <br /> <br />(6) qualified high technology; or <br /> <br />(7) a taxpayer whose real and personal property is sublect to valuation <br />under or pursuant to Chapter 8100 of the Minnesota Rules. <br /> <br />(c) (1) "Manufacturing" means the material staging and production of <br />tangible personal property by procedures commonly regarded as manufacturing, <br />processing, fabrication, or assembling which changes some existing material <br />into new shapes, new qualities, or new combinations. <br /> <br />(2) "Mining" has the meaning given in section 613(c) of the Internal <br />Revenue Code of 1986. <br /> <br />(3) "Agricultural processing" means transforming, packaging, sorting, or <br />grading livestock or livestock products, agricultural commodities, or plants <br />