HF 4136

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; providing a state paid property tax credit for property in
bovine tuberculosis management zones in certain cases; appropriating money;
proposing coding for new law in Minnesota Statutes, chapter 273.

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

Section 1.

new text begin [273.113] TAX CREDIT FOR PROPERTY IN BOVINE
TUBERCULOSIS MANAGEMENT ZONES.
new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin For the purposes of this section, "bovine tuberculosis
management zone" means the area within the ten-mile radius around the five presumptive
tuberculosis-positive deer sampled during the fall 2006 hunter-harvested surveillance
effort.
new text end

new text begin Subd. 2. new text end

new text begin Eligibility; amount of credit. new text end

new text begin Agricultural land classified as class 2a or 2b
under section 273.13, subdivision 23, located in a bovine tuberculosis management zone is
eligible for a property tax credit if the owner has eradicated a cattle herd that had been kept
on that land for at least part of the year in order to prevent the onset or spread of bovine
tuberculosis. The credit is equal to the property tax on the parcel where the herd had been
located. To begin to qualify for the tax credit, the owner shall file an application with the
county by January 2 of the year after the calendar year when the herd was eradicated.
The credit must be given for each taxes payable year following the calendar year when
the herd was eradicated and must terminate for all taxes payable years beginning after
the calendar year when a new herd of cattle was placed on the land. The assessor shall
indicate the amount of the property tax reduction on the property tax statement of each
taxpayer receiving a credit under this section. The credit paid pursuant to this section shall
be deducted from the tax due on the property as provided in section 273.1393.
new text end

new text begin Subd. 3. new text end

new text begin Reimbursement for lost revenue; appropriations. new text end

new text begin The county auditor
shall certify to the commissioner of revenue, as part of the abstracts of tax lists required to
be filed with the commissioner under section 275.29, the amount of tax lost to the county
from the property tax credit under subdivision 2. Any prior year adjustments must also
be certified in the abstracts of tax lists. The commissioner of revenue shall review the
certifications to determine their accuracy. The commissioner may make the changes in the
certification that are considered necessary or return a certification to the county auditor
for corrections. The commissioner shall reimburse each taxing district for the taxes
lost. The payments must be made at the time provided in section 273.1398, subdivision
6, for payment to taxing jurisdictions in the same proportion that the ad valorem tax is
distributed. The amount necessary to make the reimbursements under this section is
annually appropriated from the general fund to the commissioner of revenue.
new text end

new text begin Subd. 4. new text end

new text begin Termination of credit. new text end

new text begin The credit provided under this section ceases to
be available beginning with any assessment year following the date when the Board of
Animal Health has certified that the state is free of bovine tuberculosis.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2009 and
thereafter.
new text end