OPINION
HANSON, Judge.
Taxpayers challenge the constitutionality of the Taconite Tax Relief Area Fiscal Disparities Act, Minn.Stat. §§ 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...
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