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• match. If the project receives a direct state grant or similar state incentive, the <br /> required local contribution is reduced by one-half of the dollar amount of the grant <br /> or incentive. <br /> The contribution may be made in the first year or so, and that amount will be <br /> carried forward to offset the contribution required in later years. However, no <br /> interest will be imputed on such an up-front contribution. <br /> To be eligible for the exemption each year, cities must submit a report on local <br /> contributions to the Minnesota Department of Revenue by March 15. <br /> 3. Other exemptions: certain ethanol production facilities and agricultural processing <br /> facilities outside the seven-county metro area are exempt from the LGA/HACA <br /> penalty. <br /> • <br /> • <br /> 3B 100909 11 <br /> FIRM <br />