AB52-AA2,2,29 74.30 (1) (i) Pay in full to each taxing jurisdiction within the district the amount
10of personal property taxes collected as of the end of the previous month all personal
11property taxes included in the tax roll which have not previously been paid to, or
12retained by, each taxing jurisdiction, except that the treasurer shall pay the state's
13proportionate share to the county. As part of that distribution, the taxation district

---

1treasurer shall allocate to each tax incremental district within the taxation district
2its proportionate share of personal property taxes.

AB52-AA2,2,144 74.42 (1) Charge back. No earlier than February August 2 and no later than
5April October 1, the taxation district treasurer may charge back to each taxing
6jurisdiction within the taxation district, except this state, its proportionate share of
7those personal property taxes for which the taxation district settled in full the
8previous February August, which were delinquent at the time of settlement, which
9have not been collected in the intervening year and which remain delinquent. At the
10same time, if there are charge-backs, the taxation district treasurer shall charge
11back to the county the state's proportionate share of those taxes. Within 30 days after
12receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation
13district treasurer the amount due, and the state shall pay to the proper county
14treasurer the amount due.".