HF 1042

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

  1.1                          A bill for an act 
  1.2             relating to taxation; increasing state payments to 
  1.3             certain counties that contain Indian gaming casinos; 
  1.4             amending Minnesota Statutes 2000, section 270.60, 
  1.5             subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 270.60, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [PAYMENTS TO COUNTIES.] (a) The commissioner 
  1.10  shall pay to a county in which an Indian gaming casino is 
  1.11  located ten percent of the state share of all taxes generated 
  1.12  from activities on reservations and collected under a tax 
  1.13  agreement under this section with the tribal government for the 
  1.14  reservation located in the county.  If the tribe has casinos 
  1.15  located in more than one county, the payment under this 
  1.16  paragraph must be divided equally among the counties in which 
  1.17  the casinos are located. 
  1.18     (b) A county is a qualified county under this 
  1.19  subdivision if one and the commissioner shall pay to the county 
  1.20  an additional percentage of the state share for each of the 
  1.21  following conditions that is met: 
  1.22     (1) an additional ten percent of the state share if the 
  1.23  county's per capita income is less than 80 percent of the state 
  1.24  per capita personal income, based on the most recent estimates 
  1.25  made by the United States Bureau of Economic Analysis; or 
  2.1      (2) an additional ten percent of the state share if 30 
  2.2   percent or more of the total market value of real property in 
  2.3   the county is exempt from ad valorem taxation; and 
  2.4      (3) an additional ten percent of the state share if the 
  2.5   county contains more than one casino owned by the same tribal 
  2.6   government. 
  2.7      (c) The commissioner shall make the payments required under 
  2.8   this subdivision by February 28 of the year following the year 
  2.9   the taxes are collected. 
  2.10     (d) An amount sufficient to make the payments authorized by 
  2.11  this subdivision, not to exceed $1,100,000 $5,000,000 in any 
  2.12  fiscal year, is annually appropriated from the general fund to 
  2.13  the commissioner.  If the authorized payments exceed the amount 
  2.14  of the appropriation, the commissioner shall first 
  2.15  proportionately reduce the payments to counties other than 
  2.16  qualified counties so that the total amount equals the 
  2.17  appropriation.  If the authorized payments to qualified counties 
  2.18  also exceed the amount of the appropriation, the commissioner 
  2.19  shall then proportionately reduce the rate so that the total 
  2.20  amount to be paid to qualified counties equals the appropriation.
  2.21     [EFFECTIVE DATE.] This section is effective for payments 
  2.22  made to counties after December 31, 2001.