HF 62

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to tornado relief; providing disaster relief 
  1.3             and other assistance for counties designated a major 
  1.4             disaster area due to the July 25, 2000, tornado; 
  1.5             appropriating money; amending Minnesota Statutes 2000, 
  1.6             sections 17.101, subdivision 5; and 41A.09, 
  1.7             subdivisions 3a and 5a. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [APPROPRIATIONS; ELIGIBILITY.] 
  1.10     The sums in the column under "APPROPRIATIONS" are 
  1.11  appropriated from the general fund for fiscal year 2001, to be 
  1.12  spent for disaster relief and other assistance, as specified in 
  1.13  this act.  Disaster relief and assistance under this act are 
  1.14  limited to the areas that sustained damage from the tornado that 
  1.15  struck Yellow Medicine and Chippewa counties on July 25, 2000, 
  1.16  and were added to the Presidential Declaration of Major 
  1.17  Disaster, DR1333, by amendment number 5 dated July 28, 2000, and 
  1.18  amendment number 6 dated August 14, 2000.  The appropriations 
  1.19  are available until June 30, 2002, unless otherwise specified.  
  1.20  If there is a shortage of funds in any of the programs under 
  1.21  sections 2 to 4, unused funds in any of the other programs under 
  1.22  those sections may be transferred by interagency agreement to 
  1.23  cover the shortfall. 
  1.24                Summary by Fund
  1.25  PUBLIC SAFETY                                      $    206,104 
  1.26  HOUSING FINANCE AGENCY                                1,300,000
  2.1   TRADE AND ECONOMIC DEVELOPMENT                       10,856,000
  2.2   AGRICULTURE                                             500,000
  2.3   REVENUE                                                 150,000
  2.4   CHILDREN, FAMILIES, AND LEARNING                        181,720
  2.5   TOTAL                                              $ 13,193,824
  2.6                                                    APPROPRIATIONS
  2.7                                                    $             
  2.8   Sec. 2.  PUBLIC SAFETY 
  2.9   Subdivision 1.  To the commissioner of public  
  2.10  safety for the purposes of this section                 206,104
  2.11  Subd. 2.  Disaster Assistance Match                     206,104 
  2.12  For grants to local applicants for the 
  2.13  applicant's share of federal disaster 
  2.14  assistance funds under Minnesota 
  2.15  Statutes, section 12.221.  The 
  2.16  commissioner must award grants based on 
  2.17  the amount of the local share in the 
  2.18  signed grant agreement. 
  2.19  Sec. 3.  HOUSING FINANCE 
  2.20  Subdivision 1.  For transfer to the housing
  2.21  development fund for the programs specified
  2.22  in this section                                       1,300,000
  2.23  Subd. 2.  Affordable Rental Investment Fund             300,000 
  2.24  For the affordable rental investment 
  2.25  fund under Minnesota Statutes, section 
  2.26  462A.21, subdivision 8b, to be used for 
  2.27  rental housing.  Notwithstanding 
  2.28  Minnesota Statutes, section 462A.21, 
  2.29  subdivision 8b, assistance provided 
  2.30  from this appropriation for the 
  2.31  rehabilitation of existing rental 
  2.32  housing may be in the form of 
  2.33  forgivable loans.  In making forgivable 
  2.34  loans from this appropriation, the 
  2.35  agency shall determine the 
  2.36  circumstances, terms, and conditions 
  2.37  under which all or any portion of the 
  2.38  grant shall be repaid.  This 
  2.39  appropriation is available until spent. 
  2.40  Subd. 3.  Community Rehabilitation Fund Program       1,000,000 
  2.41  For the community rehabilitation fund 
  2.42  program under Minnesota Statutes, 
  2.43  section 462A.206.  This appropriation 
  2.44  is available until spent. 
  2.45  Subd. 4.  Transfers                                  
  2.46  Money appropriated under this section 
  2.47  may be transferred between the 
  2.48  affordable rental investment fund 
  2.49  account and the community 
  2.50  rehabilitation fund account. 
  2.51  Sec. 4.  TRADE AND ECONOMIC DEVELOPMENT 
  3.1   Subdivision 1.  To the commissioner of trade 
  3.2   and economic development for purposes of            
  3.3   this section                                         10,856,000
  3.4   Subd. 2.  Minnesota Investment Fund                   5,000,000 
  3.5   To the Minnesota investment fund for 
  3.6   grants to local units of government for 
  3.7   locally administered operating loan 
  3.8   programs for businesses directly and 
  3.9   adversely affected by the July 25, 
  3.10  2000, tornadoes.  Loan criteria and 
  3.11  requirements must be locally 
  3.12  established with approval by the 
  3.13  department.  For the purposes of this 
  3.14  appropriation, Minnesota Statutes, 
  3.15  section 116J.8731, subdivisions 3, 4, 
  3.16  5, and 7, is waived.  Businesses that 
  3.17  receive grants or loans from this 
  3.18  appropriation shall set goals for jobs 
  3.19  retained and wages paid within the 
  3.20  areas designated in amendment number 5 
  3.21  and amendment number 6 to the 
  3.22  Presidential Declaration of Major 
  3.23  Disaster, DR1333. 
  3.24  Subd. 3.  Public Infrastructure                       3,929,000 
  3.25  For grants to local units of government 
  3.26  to assist with the cost of damage 
  3.27  assessment, repair, replacement, 
  3.28  extension, or improvement of publicly 
  3.29  owned buildings; parks; storm sewers, 
  3.30  wastewater and municipal utility 
  3.31  service; drinking water systems; and 
  3.32  streets, bridges, and other 
  3.33  infrastructure. 
  3.34  Subd. 4.  Acquisition, Cleanup, Other Losses           675,000 
  3.35  For grants to local units of government 
  3.36  to assist with costs that are not 
  3.37  eligible for reimbursement under the 
  3.38  Federal Emergency Management Agency 
  3.39  disaster relief programs, including the 
  3.40  acquisition and cleanup costs of 
  3.41  ineligible properties and the cost of 
  3.42  lost interest earnings to the local 
  3.43  units of government.  
  3.44  Subd. 5.  Minnesota River Tourism Initiative          1,252,000 
  3.45  For a grant to the Upper Minnesota 
  3.46  Valley Regional Development Commission 
  3.47  for the Minnesota River Tourism 
  3.48  Initiative including a visitor 
  3.49  information center in Granite Falls.  
  3.50  The grant must be used for planning, 
  3.51  predesign, design, land acquisition, 
  3.52  renovation or construction, and 
  3.53  furnishing of a staffed travel 
  3.54  information center. 
  3.55  Sec. 5.  AGRICULTURE                                    500,000 
  3.56  To the rural finance authority for 
  3.57  purposes of one additional ethanol 
  3.58  development loan under Minnesota 
  3.59  Statutes, section 41B.044, as provided 
  3.60  in section 11.  Principal and interest 
  3.61  payments on the loan must be deposited 
  4.1   in the general fund.  
  4.2   Sec. 6.  REVENUE                                        200,000 
  4.3   To the commissioner of revenue to be 
  4.4   apportioned among the counties in 
  4.5   amendment number 5 and amendment number 
  4.6   6 to the Presidential Declaration of 
  4.7   Major Disaster, DR1333, to provide 
  4.8   reimbursement for abatements granted 
  4.9   under section 14, for taxes payable in 
  4.10  2000 and 2001 to properties damaged 
  4.11  from tornadoes on July 25, 2000.  The 
  4.12  apportionment shall be based upon the 
  4.13  amount of disaster-related market value 
  4.14  loss in each county.  Counties must be 
  4.15  reimbursed only for property taxes that 
  4.16  were actually abated, not to exceed 
  4.17  each county's apportioned amount. 
  4.18  Sec. 7.  CHILDREN, FAMILIES, AND LEARNING                181,720 
  4.19  For payment of declining pupil unit aid 
  4.20  for independent school district No. 
  4.21  2190, Yellow Medicine East, in fiscal 
  4.22  year 2001 under section 17.  
  4.23     Sec. 8.  Minnesota Statutes 2000, section 17.101, 
  4.24  subdivision 5, is amended to read: 
  4.25     Subd. 5.  [VALUE-ADDED AGRICULTURAL PRODUCT PROCESSING AND 
  4.26  MARKETING GRANT PROGRAM.] (a) For purposes of this section: 
  4.27     (1) "agricultural commodity" means a material produced for 
  4.28  use in or as food, feed, fuel, seed, or fiber and includes crops 
  4.29  for fiber, food, oilseeds, seeds, livestock, livestock products, 
  4.30  dairy, dairy products, poultry, poultry products, ethanol, and 
  4.31  other products or by-products of the farm produced for the same 
  4.32  or similar use, except ethanol; and 
  4.33     (2) "agricultural product processing facility" means land, 
  4.34  buildings, structures, fixtures, and improvements located or to 
  4.35  be located in Minnesota and used or operated primarily for the 
  4.36  processing or production of marketable products from 
  4.37  agricultural commodities produced in Minnesota.  
  4.38     (b) The commissioner shall establish and implement a 
  4.39  value-added agricultural product processing and marketing grant 
  4.40  program to help farmers finance new cooperatives that organize 
  4.41  for the purposes of operating agricultural product processing 
  4.42  facilities and for marketing activities related to the sale and 
  4.43  distribution of processed agricultural products, including 
  4.44  ethanol.  
  5.1      (c) To be eligible for this program a grantee must:  
  5.2      (1) be a cooperative organized under chapter 308A; 
  5.3      (2) certify that all of the control and equity in the 
  5.4   cooperative is from farmers as defined in section 500.24, 
  5.5   subdivision 2, who are actively engaged in agricultural 
  5.6   commodity production; 
  5.7      (3) be operated primarily for the processing of 
  5.8   agricultural commodities produced in Minnesota; 
  5.9      (4) receive agricultural commodities produced primarily by 
  5.10  shareholders or members of the cooperative; and 
  5.11     (5) have no direct or indirect involvement in the 
  5.12  production of agricultural commodities.  
  5.13     (d) The commissioner may receive applications from and make 
  5.14  grants up to $50,000 for feasibility, marketing analysis, 
  5.15  assistance with organizational development, financing and 
  5.16  managing new cooperatives, product development, development of 
  5.17  business and marketing plans, and predesign of facilities 
  5.18  including site analysis, development of bid specifications, 
  5.19  preliminary blueprints and schematics, and completion of 
  5.20  purchase agreements and other necessary legal documents to 
  5.21  eligible cooperatives.  The commissioner shall give priority to 
  5.22  applicants who use the grants for planning costs related to an 
  5.23  application for financial assistance from the United States 
  5.24  Department of Agriculture, Rural Business - Cooperative Service. 
  5.25     Sec. 9.  Minnesota Statutes 2000, section 41A.09, 
  5.26  subdivision 3a, is amended to read: 
  5.27     Subd. 3a.  [PAYMENTS.] (a) The commissioner of agriculture 
  5.28  shall make cash payments to producers of ethanol, anhydrous 
  5.29  alcohol, and wet alcohol located in the state.  These payments 
  5.30  shall apply only to ethanol, anhydrous alcohol, and wet alcohol 
  5.31  fermented in the state and produced at plants that have begun 
  5.32  production by June 30, 2000, except that a plant eligible for 
  5.33  payments under paragraph (l) must begin production by December 
  5.34  31, 2002.  For the purpose of this subdivision, an entity that 
  5.35  holds a controlling interest in more than one ethanol plant is 
  5.36  considered a single producer.  The amount of the payment for 
  6.1   each producer's annual production is: 
  6.2      (1) except as provided in paragraph (b) or paragraphs (l) 
  6.3   and (m), for each gallon of ethanol or anhydrous alcohol 
  6.4   produced on or before June 30, 2000, or ten years after the 
  6.5   start of production, whichever is later, 20 cents per gallon; 
  6.6   and 
  6.7      (2) for each gallon produced of wet alcohol on or before 
  6.8   June 30, 2000, or ten years after the start of production, 
  6.9   whichever is later, a payment in cents per gallon calculated by 
  6.10  the formula "alcohol purity in percent divided by five," and 
  6.11  rounded to the nearest cent per gallon, but not less than 11 
  6.12  cents per gallon. 
  6.13     The producer payments for anhydrous alcohol and wet alcohol 
  6.14  under this section may be paid to either the original producer 
  6.15  of anhydrous alcohol or wet alcohol or the secondary processor, 
  6.16  at the option of the original producer, but not to both. 
  6.17     Except as provided in paragraphs (l) and (m), no payments 
  6.18  shall be made for production that occurs after June 30, 2010. 
  6.19     (b) If the level of production at an ethanol plant 
  6.20  increases due to an increase in the production capacity of the 
  6.21  plant, the payment under paragraph (a), clause (1), applies to 
  6.22  the additional increment of production until ten years after the 
  6.23  increased production began.  Once a plant's production capacity 
  6.24  reaches 15,000,000 gallons per year, no additional increment 
  6.25  will qualify for the payment.  A plant eligible for payments 
  6.26  under paragraph (l) is not eligible for payments in excess of 
  6.27  the production capacity certified by the commissioner on 
  6.28  December 31, 2002.  
  6.29     (c) The commissioner shall make payments to producers of 
  6.30  ethanol or wet alcohol in the amount of 1.5 cents for each 
  6.31  kilowatt hour of electricity generated using closed-loop biomass 
  6.32  in a cogeneration facility at an ethanol plant located in the 
  6.33  state.  Payments under this paragraph shall be made only for 
  6.34  electricity generated at cogeneration facilities that begin 
  6.35  operation by June 30, 2000.  The payments apply to electricity 
  6.36  generated on or before the date ten years after the producer 
  7.1   first qualifies for payment under this paragraph.  Total 
  7.2   payments under this paragraph in any fiscal year may not exceed 
  7.3   $750,000.  For the purposes of this paragraph: 
  7.4      (1) "closed-loop biomass" means any organic material from a 
  7.5   plant that is planted for the purpose of being used to generate 
  7.6   electricity or for multiple purposes that include being used to 
  7.7   generate electricity; and 
  7.8      (2) "cogeneration" means the combined generation of: 
  7.9      (i) electrical or mechanical power; and 
  7.10     (ii) steam or forms of useful energy, such as heat, that 
  7.11  are used for industrial, commercial, heating, or cooling 
  7.12  purposes. 
  7.13     (d) Payments under paragraphs (a) and (b) to all producers 
  7.14  may not exceed $37,000,000 $40,000,000 in a fiscal year.  Total 
  7.15  payments under paragraphs (a) and (b) to a producer in a fiscal 
  7.16  year may not exceed $3,000,000. 
  7.17     (e) By the last day of October, January, April, and July, 
  7.18  each producer shall file a claim for payment for ethanol, 
  7.19  anhydrous alcohol, and wet alcohol production during the 
  7.20  preceding three calendar months.  A producer with more than one 
  7.21  plant shall file a separate claim for each plant.  A producer 
  7.22  that files a claim under this subdivision shall include a 
  7.23  statement of the producer's total ethanol, anhydrous alcohol, 
  7.24  and wet alcohol production in Minnesota during the quarter 
  7.25  covered by the claim, including anhydrous alcohol and wet 
  7.26  alcohol produced or received from an outside source.  A producer 
  7.27  shall file a separate claim for any amount claimed under 
  7.28  paragraph (c).  For each claim and statement of total ethanol, 
  7.29  anhydrous alcohol, and wet alcohol production filed under this 
  7.30  subdivision, the volume of ethanol, anhydrous alcohol, and wet 
  7.31  alcohol production or amounts of electricity generated using 
  7.32  closed-loop biomass must be examined by an independent certified 
  7.33  public accountant in accordance with standards established by 
  7.34  the American Institute of Certified Public Accountants. 
  7.35     (f) Payments shall be made November 15, February 15, May 
  7.36  15, and August 15.  A separate payment shall be made for each 
  8.1   claim filed.  Except as provided in paragraph (j), the total 
  8.2   quarterly payment to a producer under this paragraph, excluding 
  8.3   amounts paid under paragraph (c), may not exceed $750,000.  
  8.4      (g) If the total amount for which all producers are 
  8.5   eligible in a quarter under paragraph (c) exceeds the amount 
  8.6   available for payments, the commissioner shall make payments in 
  8.7   the order in which the plants covered by the claims began 
  8.8   generating electricity using closed-loop biomass. 
  8.9      (h) After July 1, 1997, new production capacity is only 
  8.10  eligible for payment under this subdivision if the commissioner 
  8.11  receives: 
  8.12     (1) an application for approval of the new production 
  8.13  capacity; 
  8.14     (2) an appropriate letter of long-term financial commitment 
  8.15  for construction of the new production capacity; and 
  8.16     (3) copies of all necessary permits for construction of the 
  8.17  new production capacity. 
  8.18     The commissioner may approve new production capacity based 
  8.19  on the order in which the applications are received.  
  8.20     (i) Except as provided in paragraph (l), the commissioner 
  8.21  may not approve any new production capacity after July 1, 
  8.22  1998, and except further that a producer with an approved 
  8.23  production capacity of at least 12,000,000 gallons per year but 
  8.24  less than 15,000,000 gallons per year prior to July 1, 1998, is 
  8.25  approved for 15,000,000 gallons of production capacity. 
  8.26     (j) Notwithstanding the quarterly payment limits of 
  8.27  paragraph (f), the commissioner shall make an additional payment 
  8.28  in the eighth quarter of each fiscal biennium to ethanol 
  8.29  producers for the lesser of:  (1) 20 cents per gallon of 
  8.30  production in the eighth quarter of the biennium that is greater 
  8.31  than 3,750,000 gallons; or (2) the total amount of payments lost 
  8.32  during the first seven quarters of the biennium due to plant 
  8.33  outages, repair, or major maintenance.  Total payments to an 
  8.34  ethanol producer in a fiscal biennium, including any payment 
  8.35  under this paragraph, must not exceed the total amount the 
  8.36  producer is eligible to receive based on the producer's approved 
  9.1   production capacity.  The provisions of this paragraph apply 
  9.2   only to production losses that occur in quarters beginning after 
  9.3   December 31, 1999. 
  9.4      (k) For the purposes of this subdivision "new production 
  9.5   capacity" means annual ethanol production capacity that was not 
  9.6   allowed under a permit issued by the pollution control agency 
  9.7   prior to July 1, 1997, or for which construction did not begin 
  9.8   prior to July 1, 1997. 
  9.9      (l) The commissioner may approve ethanol producer payments 
  9.10  for one additional plant that meets the following conditions: 
  9.11     (1) the owner of the additional plant makes application to 
  9.12  the commissioner including copies of all major permits for 
  9.13  construction of the plant and an appropriate letter of long-term 
  9.14  financial commitment for construction of the new plant; 
  9.15     (2) the plant is located in a county declared to be a 
  9.16  disaster county by amendment number 5 dated July 28, 2000, or 
  9.17  amendment number 6 dated August 14, 2000, to the Presidential 
  9.18  Declaration of Major Disaster, DR1333, originally issued on June 
  9.19  27, 2000; and 
  9.20     (3) construction of the plant began after April 1, 2001. 
  9.21     (m) A plant eligible to receive ethanol producer payments 
  9.22  under paragraph (l) shall receive payments for eligible 
  9.23  production until ten years after production began at the plant 
  9.24  or until December 31, 2012, whichever date is earlier. 
  9.25     Sec. 10.  Minnesota Statutes 2000, section 41A.09, 
  9.26  subdivision 5a, is amended to read: 
  9.27     Subd. 5a.  [EXPIRATION.] This section expires June 30, 2010 
  9.28  2012, and the unobligated balance of each appropriation under 
  9.29  this section on that date reverts to the general fund. 
  9.30     Sec. 11.  [COMMISSIONER MAY PROVIDE LOAN FOR ETHANOL 
  9.31  PLANT.] 
  9.32     The commissioner of agriculture may provide a loan under 
  9.33  Minnesota Statutes, section 41B.044, in an amount not exceeding 
  9.34  $500,000 to an applicant that qualifies for ethanol producer 
  9.35  payments under Minnesota Statutes, section 41A.09, subdivision 
  9.36  3a, paragraph (l). 
 10.1      Sec. 12.  [TEMPORARY WAIVER OF FEES.] 
 10.2      Notwithstanding any law to the contrary, for fiscal year 
 10.3   2001, an agency, with the approval of the governor, may waive 
 10.4   fees that would otherwise be charged for agency services.  The 
 10.5   waiver of fees must be confined to geographic areas within 
 10.6   counties eligible for assistance under section 1 and to the 
 10.7   minimum periods of times necessary to deal with the emergency 
 10.8   situation.  The agency must promptly report the reasons for and 
 10.9   the impact of any suspended fees to the chairs of the 
 10.10  legislative committees that oversee the policy and budgetary 
 10.11  affairs of the agency.  
 10.12     Sec. 13.  [SOLID WASTE MANAGEMENT TAX WAIVER.] 
 10.13     Notwithstanding any law to the contrary, the commissioner 
 10.14  of revenue may waive solid waste management taxes under 
 10.15  Minnesota Statutes, chapter 297H, for construction debris 
 10.16  generated from repair and demolition activities in the area 
 10.17  eligible for assistance under section 1 due to tornado and other 
 10.18  weather damage on July 25, 2000, and disposed of in a waste 
 10.19  management facility designated by the commissioner of the 
 10.20  pollution control agency.  The commissioner of revenue's 
 10.21  authority under this section to waive the taxes expires for 
 10.22  waste transported to the designated facilities after July 25, 
 10.23  2001. 
 10.24     Sec. 14.  [PROPERTY TAX ABATEMENTS; PROPERTY DAMAGED BY 
 10.25  TORNADO.] 
 10.26     Subdivision 1.  [AUTHORIZATION.] Notwithstanding the 
 10.27  requirements of Minnesota Statutes, section 375.192, a city 
 10.28  council by resolution may request the county board of a 
 10.29  qualified county to grant abatements on eligible property for 
 10.30  taxes payable in 2000 and 2001 as provided in this section.  The 
 10.31  full amount of taxes payable in 2000 on an eligible property may 
 10.32  be abated.  Up to 50 percent of the taxes payable in 2001 on an 
 10.33  eligible property that does not qualify for reimbursement under 
 10.34  Minnesota Statutes, section 273.123, subdivision 4, may be 
 10.35  abated.  The owner of the eligible property is not required to 
 10.36  apply for the abatement. 
 11.1      Subd. 2.  [DEFINITIONS.] (a) As used in this section, the 
 11.2   terms defined in this subdivision have the meanings given them. 
 11.3      (b) "Qualified county" means any county in the area added 
 11.4   to the Presidential Declaration of Major Disaster, DR1333, by 
 11.5   amendment number 5 dated July 28, 2000, and amendment number 6 
 11.6   dated August 14, 2000. 
 11.7      (c) "Eligible property" means a parcel of taxable property 
 11.8   located in a qualified county that contains a structure that has 
 11.9   been determined by the assessor to have lost over 50 percent of 
 11.10  its estimated market value due to wind damage.  In the case of 
 11.11  agricultural property, the abatement is limited to the taxes on 
 11.12  the parcel attributable to the value of the house, garage, and 
 11.13  surrounding one acre, if the house has lost over 50 percent of 
 11.14  its estimated market value; and the tax attributable to the 
 11.15  value of any farm buildings and structures that have lost over 
 11.16  50 percent of their estimated market value. 
 11.17     Subd. 3.  [ASSESSORS' DUTIES.] As soon as practicable, 
 11.18  local and county assessors in qualified counties shall notify 
 11.19  the county board and property owners of parcels of eligible 
 11.20  property. 
 11.21     Sec. 15.  [VALUATION EXCLUSION FOR IMPROVEMENTS TO CERTAIN 
 11.22  BUSINESS PROPERTY.] 
 11.23     (a) Property classified under Minnesota Statutes, section 
 11.24  273.13, subdivision 24, which is eligible for the preferred 
 11.25  class rate on the market value up to $150,000, shall qualify for 
 11.26  a valuation exclusion for assessment purposes, provided all of 
 11.27  the following conditions are met: 
 11.28     (1) the building must be damaged by the tornadoes of July 
 11.29  25, 2000; 
 11.30     (2) the building must be located within an area added to 
 11.31  the Presidential Declaration of Major Disaster, DR1333, by 
 11.32  amendment number 5 dated July 28, 2000, and amendment number 6 
 11.33  dated August 14, 2000, as eligible for federal aid due to the 
 11.34  tornadoes of July 25, 2000; 
 11.35     (3) the total estimated market value of the land and 
 11.36  buildings must be $150,000 or less prior to the damage caused by 
 12.1   the tornadoes of July 25, 2000; 
 12.2      (4) a building permit must have been issued prior to the 
 12.3   commencement of the improvement, or if the building is located 
 12.4   in a city or town that does not have a building permit process, 
 12.5   the property owner must notify the assessor prior to the 
 12.6   commencement of the improvement; 
 12.7      (5) the property, including its improvements, has received 
 12.8   no public assistance, grants, or financing; 
 12.9      (6) the property is not receiving a property tax abatement 
 12.10  under Minnesota Statutes, section 469.1813; and 
 12.11     (7) the improvements are made after July 25, 2000, and 
 12.12  prior to July 1, 2001. 
 12.13     (b) The assessor shall estimate the market value of the 
 12.14  building in the assessment year immediately following the year 
 12.15  that (1) the building permit was taken out, or (2) the taxpayer 
 12.16  notified the assessor that an improvement was to be made.  If 
 12.17  the estimated market value of the building has increased over 
 12.18  the prior year's assessment, the assessor shall note the amount 
 12.19  of the increase on the property's record, and that amount shall 
 12.20  be subtracted from the value of the property in each year for 
 12.21  five years after the improvement has been made, at which time an 
 12.22  amount equal to 20 percent of the excluded value shall be added 
 12.23  back in each of the five subsequent assessment years. 
 12.24     (c) For any property, there can be no more than two 
 12.25  improvements qualifying for exclusion under this subdivision.  
 12.26  The maximum amount of value that can be excluded from any 
 12.27  property under this subdivision is $50,000. 
 12.28     (d) The assessor shall require an application.  
 12.29  Applications must be received prior to July 1 of any year in 
 12.30  order to be effective for taxes payable in the following year. 
 12.31     Sec. 16.  [DELAY OF FINANCIAL REPORT FILING; DISASTER 
 12.32  AREAS.] 
 12.33     For any city or town located in whole or in part within a 
 12.34  county that is eligible for assistance under section 1 due to 
 12.35  the tornadoes of July 25, 2000, the deadline by which financial 
 12.36  reports are required to be filed under Minnesota Statutes, 
 13.1   section 471.697 or 471.698, is extended by 90 days. 
 13.2      Sec. 17.  [FISCAL YEARS 2001 TO 2003 DECLINING PUPIL UNIT 
 13.3   AID; YELLOW MEDICINE EAST.] 
 13.4      Subdivision 1.  [FISCAL YEAR 2001.] For fiscal year 2001 
 13.5   only, independent school district No. 2190, Yellow Medicine 
 13.6   East, is eligible for declining pupil unit aid equal to the 
 13.7   product of the general education formula allowance for fiscal 
 13.8   year 2001 times 100 percent of the difference between the 
 13.9   district's adjusted marginal cost pupil units for the 1999-2000 
 13.10  school year and the district's adjusted marginal cost pupil 
 13.11  units for the 2000-2001 school year. 
 13.12     Subd. 2.  [FISCAL YEAR 2002.] For fiscal year 2002 only, 
 13.13  independent school district No. 2190, Yellow Medicine East, is 
 13.14  eligible for declining pupil unit aid equal to the product of 
 13.15  the general education formula allowance for fiscal year 2002 
 13.16  times 75 percent of the difference between the district's 
 13.17  adjusted marginal cost pupil units for the 1999-2000 school year 
 13.18  and the district's adjusted marginal cost pupil units for the 
 13.19  2001-2002 school year. 
 13.20     Subd. 3.  [FISCAL YEAR 2003.] For fiscal year 2003 only, 
 13.21  independent school district No. 2190, Yellow Medicine East, is 
 13.22  eligible for declining pupil unit aid equal to the product of 
 13.23  the general education formula allowance for fiscal year 2003 
 13.24  times 50 percent of the difference between the district's 
 13.25  adjusted marginal cost pupil units for the 1999-2000 school year 
 13.26  and the district's adjusted marginal cost pupil units for the 
 13.27  2002-2003 school year. 
 13.28     Subd. 4.  [PUPIL WEIGHTS.] For purposes of this section, 
 13.29  the marginal cost pupil units for fiscal year 2000 must be 
 13.30  calculated using the pupil weights in effect for the current 
 13.31  year. 
 13.32     Sec. 18.  [EFFECTIVE DATE.] 
 13.33     Except as otherwise provided in this act, this act is 
 13.34  effective the day following its final enactment.