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HF 1724

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:54am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; tax-forfeited land proceeds; authorizing counties to use
certain tax-forfeited land proceeds for other purposes; amending Minnesota
Statutes 2008, section 282.08.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 282.08, is amended to read:


282.08 APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS.

The net proceeds from the sale or rental of any parcel of forfeited land, or from the
sale of products from the forfeited land, must be apportioned by the county auditor to the
taxing districts interested in the land, as follows:

(1) the portion required to pay any amounts included in the appraised value
under section 282.01, subdivision 3, as representing increased value due to any public
improvement made after forfeiture of the parcel to the state, but not exceeding the
amount certified by the appropriate governmental authority must be apportioned to the
governmental subdivision entitled to it;

(2) the portion required to pay any amount included in the appraised value under
section 282.019, subdivision 5, representing increased value due to response actions
taken after forfeiture of the parcel to the state, but not exceeding the amount of expenses
certified by the Pollution Control Agency or the commissioner of agriculture, must be
apportioned to the agency or the commissioner of agriculture and deposited in the fund
from which the expenses were paid;

(3) the portion of the remainder required to discharge any special assessment
chargeable against the parcel for drainage or other purpose whether due or deferred at the
time of forfeiture, must be apportioned to the governmental subdivision entitled to it; and

(4) any balance must be apportioned as follows:

(i)new text begin (A) Except as provided in subitem (B), new text end the county board may annually by
resolution set aside no more than 30 percent of the receipts remaining to be used for forest
development on tax-forfeited land and dedicated memorial forests, to be expended under
the supervision of the county board. It must be expended only on projects improving the
health and management of the forest resource.

new text begin (B) The county board is authorized to use some of the money set aside under subitem
(A) to replace all or a portion of the amount of aid or credit reimbursement that the county
was to receive under sections 273.1384 and 477A.0124, but did not receive due to aid cuts
or unallotment from the state. Within six months of the actual aid or credit reimbursement
loss, the county board may adopt a resolution transferring money from this fund to the
county's general fund, not to exceed the amount of aid or credit reimbursement loss to the
county. This subitem expires January 1, 2012.
new text end

(ii) The county board may annually by resolution set aside no more than 20 percent
of the receipts remaining to be used for the acquisition and maintenance of county parks
or recreational areas as defined in sections 398.31 to 398.36, to be expended under the
supervision of the county board.

(iii) Any balance remaining must be apportioned as follows: county, 40 percent;
town or city, 20 percent; and school district, 40 percent, provided, however, that in
unorganized territory that portion which would have accrued to the township must be
administered by the county board of commissioners.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end