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  <br />  <br />  <br />  <br /> By December 31, 2020 Ehlers files the Plans with the MN Department of Revenue, Office of the State <br />Auditor, and requests certification of the TIF District with the County. <br /> <br />An action under subdivision 1, paragraph (a), contesting the validity of a determination by an authority under section 469.175, subdivision 3, must be commenced within the later of: <br /> (1) 180 days after the municipality's approval under section 469.175, subdivision 3; or (2) 90 days after the request for certification of the district is filed with the county auditor under section 469.177, subdivision 1. <br />