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except as provided under paragraph (b). The subdivision may <br />specify in the abatement resolution a shorter duration. If the <br />resolution does not specify a period of time, the abatement is <br />for eight years. If an abatement has been granted to a parcel <br />of property and the peri~)d of the abatement has expired, the <br />poi)tical subdivision that granted the abatement may not grant <br />another abatement for eight years after the expiration of the <br />first abatement. This prohibition does not apply to <br />improvements added after and not subject to the first abatement. <br /> <br /> (b) A political subdivision proposing to abate taxes for a <br />parcel may request, in writing, that the other political <br />subdivisions in which the parcel Is located grant an abatement <br />for the property. If one of the other political subdivisions <br />declines, in wdting, to grant an abatement or if 90 days pass <br />after receipt of the request te grant an abatement without a <br />written response from one of the political subdivisions, the <br />duration limit for an abatement for the parcel by the requesting <br />political subdivision and any other participating political <br />subdivision is increased te20 years. If the political <br />subdivision which declined to grant an abatement later grants an <br />abatement for the parcel, the 20-year duration limit is reduced <br />by one year for each year that the declining political <br />subdivision grants an abatement for the parcel during the period <br />of the abatement granted by the requesting political <br />subdivision. The duration limit may not be reduced below the <br />limit under paragraph (a). <br /> <br /> Subd. 6a. Deferment payment schedule. When the tax <br /> <br />~s deferred and the Interest and penalty abated, the political <br />subdivision must set a schedule for repayments. The deferred <br />payment must be included with the cument taxes due and payable <br />in the years the deferred payments are due and payable and must <br />be levied accordingly. <br /> <br /> Subd. 6b. Extended duration limit. (a) <br /> <br />Notwithstanding the provisions of subdivision 6, a political <br /> <br /> <br />