2007 Minnesota Statutes

290C.11 PENALTIES FOR REMOVAL.
(a) If the commissioner determines that land enrolled in the sustainable forest incentive
program is in violation of the conditions for enrollment as specified in section 290C.03, the
commissioner shall notify the claimant of the intent to remove all enrolled land from the
sustainable forest incentive program. The claimant has 60 days to appeal this determination.
The appeal must be made in writing to the commissioner, who shall, within 60 days, notify the
claimant as to the outcome of the appeal. Within 60 days after the commissioner denies an appeal,
or within 120 days after the commissioner received a written appeal if the commissioner has not
made a determination in that time, the owner may appeal to Tax Court under chapter 271 as if the
appeal is from an order of the commissioner.
(b) If the commissioner determines the land is to be removed from the sustainable forest
incentive program, the claimant is liable for payment to the commissioner in the amount equal
to the payments received under this chapter for the previous four-year period, plus interest. The
claimant has 90 days to satisfy the payment for removal of land from the sustainable forest
incentive program under this section. If the penalty is not paid within the 90-day period under this
paragraph, the commissioner shall certify the amount to the county auditor for collection as a part
of the general ad valorem real property taxes on the land in the following taxes payable year.
History: 1Sp2001 c 5 art 8 s 15; 2003 c 127 art 5 s 41