HF 2169

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; providing for payments in lieu 
  1.3             of taxation for certain wetlands acquired by the 
  1.4             department of transportation; amending Minnesota 
  1.5             Statutes 2000, sections 477A.12; 477A.14. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 477A.12, is 
  1.8   amended to read: 
  1.9      477A.12 [ANNUAL APPROPRIATIONS; LANDS ELIGIBLE; 
  1.10  CERTIFICATION OF ACREAGE.] 
  1.11     Subdivision 1.  [TYPES OF LAND; PAYMENTS.] (a) As an offset 
  1.12  for expenses incurred by counties and towns in support of 
  1.13  natural resources lands, the following amounts are annually 
  1.14  appropriated to the commissioner of natural resources from the 
  1.15  general fund for transfer to the commissioner of revenue.  The 
  1.16  commissioner of revenue shall pay the transferred funds to 
  1.17  counties as required by sections 477A.11 to 477A.145.  The 
  1.18  amounts are: 
  1.19     (1) for acquired natural resources land, $3, as adjusted 
  1.20  for inflation under section 477A.145, multiplied by the total 
  1.21  number of acres of acquired natural resources land or, at the 
  1.22  county's option three-fourths of one percent of the appraised 
  1.23  value of all acquired natural resources land in the county, 
  1.24  whichever is greater; 
  1.25     (2) 75 cents, as adjusted for inflation under section 
  2.1   477A.145, multiplied by the number of acres of 
  2.2   county-administered other natural resources land; and 
  2.3      (3) 37.5 cents, as adjusted for inflation under section 
  2.4   477A.145, multiplied by the number of acres of 
  2.5   commissioner-administered other natural resources land located 
  2.6   in each county as of July 1 of each year prior to the payment 
  2.7   year. 
  2.8      (b) The amount determined under paragraph (a), clause (1), 
  2.9   is payable for land that is acquired from a private owner by the 
  2.10  department of transportation for the purpose of replacing 
  2.11  wetland losses caused by transportation projects, but only if 
  2.12  the county contains more than 500 acres of such land at the time 
  2.13  the certification is made under subdivision 2. 
  2.14     Subd. 2.  [PROCEDURE.] Lands for which payments in lieu are 
  2.15  made pursuant to section 97A.061, subdivision 3, and Laws 1973, 
  2.16  chapter 567, shall not be eligible for payments under this 
  2.17  section.  Each county auditor shall certify to the department of 
  2.18  natural resources during July of each year prior to the payment 
  2.19  year the number of acres of county-administered other natural 
  2.20  resources land within the county.  The department of natural 
  2.21  resources may, in addition to the certification of acreage, 
  2.22  require descriptive lists of land so certified.  The 
  2.23  commissioner of natural resources shall determine and certify to 
  2.24  the commissioner of revenue by March 1 of the payment year:  
  2.25     (1) the number of acres and most recent appraised value of 
  2.26  acquired natural resources land within each county; 
  2.27     (2) the number of acres of commissioner-administered 
  2.28  natural resources land within each county; and 
  2.29     (3) the number of acres of county-administered other 
  2.30  natural resources land within each county, based on the reports 
  2.31  filed by each county auditor with the commissioner of natural 
  2.32  resources. 
  2.33     The commissioner of transportation shall determine and 
  2.34  certify to the commissioner of revenue by March 1 of the payment 
  2.35  year the number of acres of land described in subdivision 1, 
  2.36  paragraph (b), but only if it exceeds 500 acres. 
  3.1      The commissioner of revenue shall determine the 
  3.2   distributions provided for in this section using the number of 
  3.3   acres and appraised values certified by the commissioner of 
  3.4   natural resources and the commissioner of transportation by 
  3.5   March 1 of the payment year. 
  3.6      (c) Subd 3.  [DETERMINATION OF APPRAISED VALUE.] For the 
  3.7   purposes of this section, the appraised value of acquired 
  3.8   natural resources land is the purchase price for the first five 
  3.9   years after acquisition.  The appraised value of acquired 
  3.10  natural resources land received as a donation is the value 
  3.11  determined for the commissioner of natural resources by a 
  3.12  licensed appraiser, or the county assessor's estimated market 
  3.13  value if no appraisal is done.  The appraised value must be 
  3.14  determined by the county assessor every five years after the 
  3.15  land is acquired. 
  3.16     [EFFECTIVE DATE.] This section is effective for payments in 
  3.17  2002 and thereafter. 
  3.18     Sec. 2.  Minnesota Statutes 2000, section 477A.14, is 
  3.19  amended to read: 
  3.20     477A.14 [USE OF FUNDS.] 
  3.21     Except as provided in section 97A.061, subdivision 5, 40 
  3.22  percent of the total payment to the county shall be deposited in 
  3.23  the county general revenue fund to be used to provide property 
  3.24  tax levy reduction.  The remainder shall be distributed by the 
  3.25  county in the following priority:  
  3.26     (a) 37.5 cents, as adjusted for inflation under section 
  3.27  477A.145, for each acre of county-administered other natural 
  3.28  resources land shall be deposited in a resource development fund 
  3.29  to be created within the county treasury for use in resource 
  3.30  development, forest management, game and fish habitat 
  3.31  improvement, and recreational development and maintenance of 
  3.32  county-administered other natural resources land.  Any county 
  3.33  receiving less than $5,000 annually for the resource development 
  3.34  fund may elect to deposit that amount in the county general 
  3.35  revenue fund; 
  3.36     (b) From the funds remaining, within 30 days of receipt of 
  4.1   the payment to the county, the county treasurer shall pay each 
  4.2   organized township 30 cents, as adjusted for inflation under 
  4.3   section 477A.145, for each acre of acquired natural resources 
  4.4   land and each acre of land described in section 477A.12, 
  4.5   subdivision 1, paragraph (b), and 7.5 cents, as adjusted for 
  4.6   inflation under section 477A.145, for each acre of other natural 
  4.7   resources land located within its boundaries.  Payments for 
  4.8   natural resources lands not located in an organized township 
  4.9   shall be deposited in the county general revenue fund.  Payments 
  4.10  to counties and townships pursuant to this paragraph shall be 
  4.11  used to provide property tax levy reduction, except that of the 
  4.12  payments for natural resources lands not located in an organized 
  4.13  township, the county may allocate the amount determined to be 
  4.14  necessary for maintenance of roads in unorganized townships.  
  4.15  Provided that, if the total payment to the county pursuant to 
  4.16  section 477A.12 is not sufficient to fully fund the distribution 
  4.17  provided for in this clause, the amount available shall be 
  4.18  distributed to each township and the county general revenue fund 
  4.19  on a pro rata basis; and 
  4.20     (c) Any remaining funds shall be deposited in the county 
  4.21  general revenue fund.  Provided that, if the distribution to the 
  4.22  county general revenue fund exceeds $35,000, the excess shall be 
  4.23  used to provide property tax levy reduction. 
  4.24     [EFFECTIVE DATE.] This section is effective for payments in 
  4.25  2002 and thereafter.