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SF 5

Introduction - 80th Legislature, 1998 1st Special Session

Posted on 12/15/2009 12:00 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
  1.1                          A bill for an act 
  1.2             relating to tornado relief; adding a portion of 
  1.3             Watonwan county to certain relief programs; amending 
  1.4             Laws 1998, chapter 383, sections 1; 20, subdivision 2; 
  1.5             and 35.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1998, chapter 383, section 1, is amended 
  1.8   to read:  
  1.9   Section 1.  [APPROPRIATIONS.] 
  1.10     The sums in the column under "APPROPRIATIONS" are 
  1.11  appropriated from the general fund to be spent for tornado 
  1.12  relief, as specified in this act, in the area designated under 
  1.13  Presidential Declaration of Major Disaster, DR1212, whether 
  1.14  included in the original declaration or added later by federal 
  1.15  government action, and in the portion of Adrian township in 
  1.16  Watonwan county that was damaged by the tornadoes of March 29, 
  1.17  1998.  The appropriations are available until June 30, 1999, 
  1.18  unless otherwise specified.  If there is a shortage of funds in 
  1.19  any of the programs under section 2, 3, 4, or 5, unused funds in 
  1.20  any of the other programs under these sections may be 
  1.21  transferred by interagency agreement to cover the shortfall. 
  1.22                              SUMMARY 
  1.23  PUBLIC SAFETY                                    $    8,800,000
  1.24  HOUSING FINANCE AGENCY                                4,000,000
  1.25  TRADE AND ECONOMIC DEVELOPMENT                        5,950,000
  2.1   AGRICULTURE                                           4,000,000
  2.2   REVENUE                                                 500,000
  2.3   HUMAN SERVICES                                          400,000
  2.4   CHILDREN, FAMILIES, AND LEARNING                        250,000
  2.5   MINNESOTA HISTORICAL SOCIETY                          1,000,000
  2.6   FINANCE                                               2,700,000
  2.7   TOTAL                                            $   27,600,000
  2.8      Sec. 2.  Laws 1998, chapter 383, section 20, subdivision 2, 
  2.9   is amended to read:  
  2.10     Subd. 2.  [DEFINITIONS.] (a) As used in this section, the 
  2.11  terms defined in this subdivision have the meanings given them. 
  2.12     (b) "Qualified county" means any county in the area 
  2.13  designated under Presidential Declaration of Major Disaster, 
  2.14  DR1212, whether included in the original declaration or added 
  2.15  later by federal government action, and Watonwan county. 
  2.16     (c) "Eligible property" means a parcel of taxable property 
  2.17  located in a qualified county that contains a structure that has 
  2.18  been determined by the assessor to have lost over 50 percent of 
  2.19  its estimated market value due to wind damage.  In the case of 
  2.20  agricultural property, the abatement is limited to the taxes on 
  2.21  the parcel attributable to the value of the house, garage, and 
  2.22  surrounding one acre, if the house has lost over 50 percent of 
  2.23  its estimated market value, and the tax attributable to the 
  2.24  value of any farm buildings and structures that have lost over 
  2.25  50 percent of their estimated market value. 
  2.26     Sec. 3.  Laws 1998, chapter 383, section 35, is amended to 
  2.27  read:  
  2.28     Sec. 35.  Minnesota Statutes 1997 Supplement, section 
  2.29  273.124, subdivision 14, is amended to read: 
  2.30     Subd. 14.  [AGRICULTURAL HOMESTEADS; SPECIAL PROVISIONS.] 
  2.31  (a) Real estate of less than ten acres that is the homestead of 
  2.32  its owner must be classified as class 2a under section 273.13, 
  2.33  subdivision 23, paragraph (a), if:  
  2.34     (1) the parcel on which the house is located is contiguous 
  2.35  on at least two sides to (i) agricultural land, (ii) land owned 
  2.36  or administered by the United States Fish and Wildlife Service, 
  3.1   or (iii) land administered by the department of natural 
  3.2   resources on which in lieu taxes are paid under sections 477A.11 
  3.3   to 477A.14; 
  3.4      (2) its owner also owns a noncontiguous parcel of 
  3.5   agricultural land that is at least 20 acres; 
  3.6      (3) the noncontiguous land is located not farther than two 
  3.7   townships or cities, or a combination of townships or cities 
  3.8   from the homestead; and 
  3.9      (4) the agricultural use value of the noncontiguous land 
  3.10  and farm buildings is equal to at least 50 percent of the market 
  3.11  value of the house, garage, and one acre of land. 
  3.12     Homesteads initially classified as class 2a under the 
  3.13  provisions of this paragraph shall remain classified as class 
  3.14  2a, irrespective of subsequent changes in the use of adjoining 
  3.15  properties, as long as the homestead remains under the same 
  3.16  ownership, the owner owns a noncontiguous parcel of agricultural 
  3.17  land that is at least 20 acres, and the agricultural use value 
  3.18  qualifies under clause (4). 
  3.19     (b) Except as provided in paragraph (d), noncontiguous land 
  3.20  shall be included as part of a homestead under section 273.13, 
  3.21  subdivision 23, paragraph (a), only if the homestead is 
  3.22  classified as class 2a and the detached land is located in the 
  3.23  same township or city, or not farther than two townships or 
  3.24  cities or combination thereof from the homestead.  
  3.25     (c) Agricultural land used for purposes of a homestead and 
  3.26  actively farmed by a person holding a vested remainder interest 
  3.27  in it must be classified as a homestead under section 273.13, 
  3.28  subdivision 23, paragraph (a).  If agricultural land is 
  3.29  classified class 2a, any other dwellings on the land used for 
  3.30  purposes of a homestead by persons holding vested remainder 
  3.31  interests who are actively engaged in farming the property, and 
  3.32  up to one acre of the land surrounding each homestead and 
  3.33  reasonably necessary for the use of the dwelling as a home, must 
  3.34  also be assessed class 2a. 
  3.35     (d) Agricultural land and buildings that were class 2a 
  3.36  homestead property under section 273.13, subdivision 23, 
  4.1   paragraph (a), for the 1997 assessment shall remain classified 
  4.2   as agricultural homesteads for subsequent assessments if:  
  4.3      (1) the property owner abandoned the homestead dwelling 
  4.4   located on the agricultural homestead as a result of the April 
  4.5   1997 floods; 
  4.6      (2) the property is located in the county of Polk, Clay, 
  4.7   Kittson, Marshall, Norman, or Wilkin; 
  4.8      (3) the agricultural land and buildings remain under the 
  4.9   same ownership for the current assessment year as existed for 
  4.10  the 1997 assessment year; 
  4.11     (4) the dwelling occupied by the owner is located in 
  4.12  Minnesota and is within 30 miles of one of the parcels of 
  4.13  agricultural land that is owned by the taxpayer; and 
  4.14     (5) the owner notifies the county assessor that the 
  4.15  relocation was due to the 1997 floods, and the owner furnishes 
  4.16  the assessor any information deemed necessary by the assessor in 
  4.17  verifying the change in homestead dwelling.  For taxes payable 
  4.18  in 1998, the owner must notify the assessor by December 1, 1997. 
  4.19     (e) Agricultural land and buildings that were class 2a 
  4.20  homestead property under section 273.13, subdivision 23, 
  4.21  paragraph (a), for the 1998 assessment shall remain classified 
  4.22  agricultural homesteads for subsequent assessments if: 
  4.23     (1) the property owner abandoned the homestead dwelling 
  4.24  located on the agricultural homestead as a result of damage 
  4.25  caused by a March 29, 1998, tornado; 
  4.26     (2) the property is located in the county of Blue Earth, 
  4.27  Brown, Cottonwood, LeSueur, Nicollet, Nobles, or Rice, or 
  4.28  Watonwan; 
  4.29     (3) the agricultural land and buildings remain under the 
  4.30  same ownership for the current assessment year as existed for 
  4.31  the 1998 assessment year; 
  4.32     (4) the dwelling occupied by the owner is located in this 
  4.33  state and is within 50 miles of one of the parcels of 
  4.34  agricultural land that is owned by the taxpayer; and 
  4.35     (5) the owner notifies the county assessor that the 
  4.36  relocation was due to a March 29, 1998, tornado, and the owner 
  5.1   furnishes the assessor any information deemed necessary by the 
  5.2   assessor in verifying the change in homestead dwelling.  For 
  5.3   taxes payable in 1999, the owner must notify the assessor by 
  5.4   December 1, 1998.  Further notifications to the assessor are not 
  5.5   required if the property continues to meet all the requirements 
  5.6   in this paragraph and any dwellings on the agricultural land 
  5.7   remain uninhabited. 
  5.8      Sec. 4.  [EFFECTIVE DATE.] 
  5.9      This act is effective the day following final enactment.