Minnesota Legislature
HF 1890
as introduced - 87th Legislature (2011 - 2012) Posted on 02/13/2012 01:54pm
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 01/13/2012 |
Current Version - as introduced
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A bill for an act
relating to property taxation; reviving the bovine tuberculosis property tax credit
for certain properties; amending Minnesota Statutes 2010, section 273.113.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 273.113, is amended to read:
273.113 TAX CREDIT FOR PROPERTY IN deleted text begin PROPOSEDdeleted text end BOVINE
TUBERCULOSIS deleted text begin MODIFIED ACCREDITEDdeleted text end new text begin MANAGEMENTnew text end ZONE.
Subdivision 1.
Definitions.
For the purposes of this section, the following terms
have the meanings given to them:
(1) "bovine tuberculosis deleted text begin modified accrediteddeleted text end new text begin managementnew text end zone" means the deleted text begin modified
accrediteddeleted text end new text begin managementnew text end zone designated by the Board of Animal Health under section
35.244;
(2) "located within" means that the herd is kept in the area for at least a part of
calendar year 2006, 2007, or 2008; and
(3) "animal" means cattle, bison, goats, and farmed cervidae.
Subd. 2.
Eligibility; amount of credit.
Agricultural and rural vacant land classified
under section 273.13, subdivision 23, located within a bovine tuberculosis deleted text begin modified
accrediteddeleted text end new text begin managementnew text end zone is eligible for a property tax credit equal to deleted text begin the greater of: (1)
$5 per acre on the first 160 acres of the property where the herd had been located; or (2) an
amount equal to $5 per acre times five acres times the highest number of animals tested
on the property for bovine tuberculosis in a whole-herd test as reported by the Board of
Animal Health in 2006, 2007, or 2008deleted text end new text begin the amount of credit received under this section for
taxes payable in 2011new text end . The amount of the credit cannot exceed the property tax payable on
the property where the herd had been located, excluding any tax attributable to residential
structures. To deleted text begin begin todeleted text end qualify for the tax creditnew text begin for taxes payable in 2012new text end , the owner shall
file an application with the county by deleted text begin December 1 of the levy yeardeleted text end new text begin July 1, 2012new text end . new text begin For
taxes payable in 2012, the credit shall be paid as a direct payment to the property owner,
issued by the county within 30 days of receipt of the application, provided that there are
no delinquent taxes on the property. new text end The credit must be given for each subsequent taxes
payable year until the credit terminates under subdivision 4. new text begin For taxes payable in 2013
and thereafter, new text end 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. new text begin For taxes
payable in 2013 and thereafter, new text end the credit paid pursuant to this section shall be deducted
from the tax due on the property as provided in section 273.1393.
Subd. 3.
Reimbursement for lost revenue.
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 2new text begin , either due to direct payment of the credit or to reduction of
the property taxes duenew text end . 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, other than school districts, for the taxes
lost. The payments must be made at the time provided in section 473H.10 for payment to
taxing jurisdictions in the same proportion that the ad valorem tax is distributednew text begin , except
that for taxes payable in 2012 the entire reimbursement must be made to the countynew text end .
Reimbursements to school districts must be made as provided in section 273.1392. The
amount necessary to make the reimbursements under this section is annually appropriated
from the general fund to the commissioner of revenue.
Subd. 4.
Termination of credit.
The credits provided under this section cease to
be available beginning with taxes payable in the year following the date when the Board
of Animal Health has deleted text begin certified that the state is free ofdeleted text end new text begin discontinued all required new text end bovine
tuberculosisnew text begin related activities within the bovine tuberculosis management zonenew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2012 and
thereafter.
new text end