Minnesota Legislature
HF 1356
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; increasing the amount of payments in lieu of taxation to land
utilization project land; amending Minnesota Statutes 2006, sections 477A.12,
subdivisions 1, 2; 477A.14, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 477A.12, subdivision 1, is amended to
read:
Subdivision 1.
Types of land; payments.
(a) As an offset for expenses incurred
by counties and towns in support of natural resources lands, the following amounts are
annually appropriated to the commissioner of natural resources from the general fund for
transfer to the commissioner of revenue. The commissioner of revenue shall pay the
transferred funds to counties as required by sections 477A.11 to 477A.145. The amounts
are:
(1) for acquired natural resources land, $3, as adjusted for inflation under section
477A.145, multiplied by the total number of acres of acquired natural resources land or,
at the county's option three-fourths of one percent of the appraised value of all acquired
natural resources land in the county, whichever is greater;
(2) 75 cents, as adjusted for inflation under section 477A.145, multiplied by the
number of acres of county-administered other natural resources land;
(3) deleted text begin 75 centsdeleted text end new text begin $3new text end , as adjusted for inflation under section 477A.145, multiplied by the
total number of acres of land utilization project landnew text begin , plus one-half of the annual net
proceeds received by the commissioner from timber sales on land utilization project
land located in the countynew text end ; and
(4) 37.5 cents, as adjusted for inflation under section 477A.145, multiplied by the
number of acres of commissioner-administered other natural resources land located in
each county as of July 1 of each year prior to the payment year.
(b) The amount determined under paragraph (a), clause (1), is payable for land
that is acquired from a private owner and owned by the Department of Transportation
for the purpose of replacing wetland losses caused by transportation projects, but only
if the county contains more than 500 acres of such land at the time the certification is
made under subdivision 2.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments in 2007 and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2006, section 477A.12, subdivision 2, is amended to read:
Subd. 2.
Procedure.
Lands for which payments in lieu are made pursuant to
section 97A.061, subdivision 3, and Laws 1973, chapter 567, shall not be eligible for
payments under this section. Each county auditor shall certify to the Department of
Natural Resources during July of each year prior to the payment year the number of acres
of county-administered other natural resources land within the county. The Department of
Natural resources may, in addition to the certification of acreage, require descriptive lists
of land so certified. The commissioner of natural resources shall determine and certify to
the commissioner of revenue by March 1 of the payment year:
(1) the number of acres and most recent appraised value of acquired natural
resources land within each county;
(2) the number of acres of commissioner-administered natural resources land within
each county;
(3) the number of acres of county-administered other natural resources land within
each county, based on the reports filed by each county auditor with the commissioner
of natural resources; and
(4) the number of acres of land utilization project land within each countynew text begin and the
net proceeds from timber sales on land utilization project lands in each county, for which
payment has been received during the 12-month period from July 1 to June 30 of the
year prior to the payment yearnew text end .
The commissioner of transportation shall determine and certify to the commissioner
of revenue by March 1 of the payment year the number of acres of land and the appraised
value of the land described in subdivision 1, paragraph (b), but only if it exceeds 500 acres.
The commissioner of revenue shall determine the distributions provided for in
this section using the number of acres and appraised valuesnew text begin , and timber net proceedsnew text end
certified by the commissioner of natural resources and the commissioner of transportation
by March 1 of the payment year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments in 2007 and thereafter.
new text end
Sec. 3.
Minnesota Statutes 2006, section 477A.14, subdivision 1, is amended to read:
Subdivision 1.
General distribution.
Except as provided in subdivision 2 or in
section 97A.061, subdivision 5, 40 percent of the total payment to the county shall be
deposited in the county general revenue fund to be used to provide property tax levy
reduction. The remainder shall be distributed by the county in the following priority:
(a) 37.5 cents, as adjusted for inflation under section 477A.145, for each acre
of county-administered other natural resources land shall be deposited in a resource
development fund to be created within the county treasury for use in resource
development, forest management, game and fish habitat improvement, and recreational
development and maintenance of county-administered other natural resources land. Any
county receiving less than $5,000 annually for the resource development fund may elect to
deposit that amount in the county general revenue fund;
(b) From the funds remaining, within 30 days of receipt of the payment to the county,
the county treasurer shall pay each organized township 30 cents, as adjusted for inflation
under section 477A.145, for each acre of acquired natural resources landnew text begin , each acre of land
utilization project land,new text end and each acre of land described in section 477A.12, subdivision
1, paragraph (b), and 7.5 cents, as adjusted for inflation under section 477A.145, for
each acre of other natural resources land deleted text begin and each acre of land utilization project land
deleted text end located within its boundaries. Payments for natural resources lands not located in an
organized township shall be deposited in the county general revenue fund. Payments to
counties and townships pursuant to this paragraph shall be used to provide property tax
levy reduction, except that of the payments for natural resources lands not located in an
organized township, the county may allocate the amount determined to be necessary for
maintenance of roads in unorganized townships. Provided that, if the total payment to
the county pursuant to section 477A.12 is not sufficient to fully fund the distribution
provided for in this clause, the amount available shall be distributed to each township and
the county general revenue fund on a pro rata basis; and
(c) Any remaining funds shall be deposited in the county general revenue fund.
Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
excess shall be used to provide property tax levy reduction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments in 2007 and thereafter.
new text end