HF 4330

as introduced - 91st Legislature (2019 - 2020) Posted on 03/11/2020 11:37am

A bill for an act
relating to taxation; property and local; establishing native prairie aid; appropriating
money; proposing coding for new law in Minnesota Statutes, chapter 477A.

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

Section 1.

new text begin [477A.25] NATIVE PRAIRIE AID.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For the purposes of this section, "native prairie land" means
property exempt under section 272.02, subdivision 12.
new text end

new text begin Subd. 2. new text end

new text begin Distribution. new text end

new text begin (a) A county containing native prairie land is eligible to receive
aid under this section. The aid is equal to the greater of:
new text end

new text begin (1) the amount of property tax that would have been attributable to native prairie land
in the county in the preceding year if that land had been classified as 2b rural vacant land
under section 273.13, subdivision 23, paragraph (c);
new text end

new text begin (2) $5.133, multiplied by the total number of acres of native prairie land in the county;
or
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new text begin (3) three-fourths of one percent of the estimated market value of all of the native prairie
land in the county.
new text end

new text begin (b) Counties receiving aid under this section must distribute a portion of the funds to
the other local taxing jurisdictions within the county in the same proportion that property
taxes would have been distributed to these jurisdictions had the native prairie land within
the county been subject to property tax.
new text end

new text begin Subd. 3. new text end

new text begin Certification. new text end

new text begin The commissioner of natural resources must annually notify the
commissioner of revenue of lands in the state that are native prairie lands. The commissioner
of revenue must annually calculate aid amounts under subdivision 2.
new text end

new text begin Subd. 4. new text end

new text begin Payments. new text end

new text begin On or before August 1 each year, the commissioner of revenue must
certify the amount to be paid to each county in the following year. The commissioner of
revenue must annually pay native prairie aid to counties at the times provided in section
477A.015.
new text end

new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to make payments required by this section
is annually appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with aids payable in 2021 and
thereafter.
new text end