E Relating to the financing of state and local government ARTICLE 1 2000 SALES TAX REBATEProviding a sales tax rebate payable in 2000 using information contained in the Minnesota tax incidence report; specifying taxpayer eligibility and prescribing the schedules for taxpayers filing jointly or separately, providing eligibility for certain additional state residents and nonresidents, defining income and providing for payment by the commissioner of revenue; requiring rebates not made by a certain date to bear interest; including the rebate under the definition of Minnesota tax law for data disclosure purposes and in the definition of overpayment for delinquent tax liability purposes; taxpayer right to the rebate to expire after a certain date; subjecting the rebate to revenue recapture; specifying a total rebate limit; granting the commissioner certain enforcement authority relating to forged or improperly endorsed checks; authorizing the commissioner to take whatever action necessary to pay rebates; authorizing payment by electronic funds transfer to certain individuals; appropriating money to the commissioner for the rebates ARTICLE 2 1999 SALES TAX REBATEExpanding eligibility for the 1999 sales tax rebate to part time residents and certain other individuals; extending certain filing deadlines; modifying the determination of income for part year residents; imposing interest on certain rebates; providing for the receipt of rebates by estates of deceased individuals after closing of the probate estates; authorizing taxpayers not receiving or receiving incorrectly computed rebates to file claims with the commissioner of revenue; authorizing the commissioner to issue orders of assessment for overstated or erroneously issued rebate checks; exempting the authorized additional rebates from the total 1999 rebate limit; appropriating money to the commissioner for the rebates ARTICLE 3 AGRICULTURAL ASSISTANCE Extending the deadline for filing for the 1999 agricultural assistance program; authorizing and providing for agricultural assistance payments by the commissioner of revenue to certain at risk farm operators to be based on the acreage of agricultural use land; specifying certain application and qualification requirements and a payment limit; including the payment under Minnesota tax law for tax data classification and disclosure purposes; authorizing appeal of payment denials; providing for interest on certain payments; imposing penalties for fraudulent claims; appropriating money to the commissioner for the payments ARTICLE 4 INCOME AND FRANCHISE TAXES Requiring certain paid tax preparers to file prepared individual income tax returns electronically; modifying the period for the accrual of interest on late individual income tax refunds; creating an exception to the late payment penalty for certain taxpayers; providing an income tax subtraction for personal and dependent exemptions; defining domicile for corporate franchise tax purposes; extending the expiration date of the job training program franchise tax credit; providing a refundable child (dependent) income tax credit; modifying the individual alternative minimum tax (AMT) to allow for certain deductions and the assignment to the state of nonbusiness income for nonresidents; authorizing and providing for the city of Luverne to designate border city development zones; requiring the commissioner of revenue to study alternatives to requiring taxpayers to attach a copy of the federal income tax return in filing state returns; granting the commissioner certain temporary powers relating to the filing of certain returns and the payment of certain taxes, authorizing certain pilot projects ARTICLE 5 FEDERAL UPDATE Updating certain income tax provisions to changes in the internal revenue code (IRC) relating to the federal miscellaneous trade and technical corrections act of 1999 and the ticket to work and work incentives improvement act of 1999; updating the definition of internal revenue code for estate tax purposes ARTICLE 6 MOTOR VEHICLE REGISTRATION TAX Reducing the motor vehicle registration tax rate and the maximum additional tax for passenger automobiles and increasing the depreciation rates; appropriating money to commissioner of finance for the highway user tax distribution fund; repealing the tax rate reduction after the 2000 general election under certain motor vehicle sales tax proceeds dedication constitutional amendment nonadoption conditions ARTICLE 7 SALES TAX Exempting from the sales tax certain types of food and beverages sold from vending machines, machinery and equipment used in the production of trees and shrubs, aircraft used outside the state, base blocks used in metalcasting, state agency libraries, materials and supplies used in the construction of correctional facilities or qualified low income housing, certain patent, trademark and copyright drawings and ski area machinery and equipment; requiring the refund of sales taxes paid on commuter rail fuel; extending the sales tax exemption for indoor ice arena construction materials; limiting the imposition of local excise taxes on motor vehicles; authorizing the commissioner of revenue to enter into discussions with states relating to the development of a multistate system for sales and use tax collection and administration and report to the legislature by a certain date ARTICLE 8 SPECIAL TAXES Extending the insurance gross premium tax exemption for health maintenance organizations (HMO), community integrated service networks and nonprofit health service plan corporations, modifying the provision requiring the commissioner of finance to determine the balance of the health care access fund for structural deficit tax imposition purposes; exempting certain services from the definition of patient services for health care providers gross earnings tax imposition determination purposes, eliminating the payment exemptions for nursing homes and for examination for utilization review, insurance claims or eligibility, litigation and employment purposes and exempting payments received under certain federal regulations; reducing the lawful gambling and combined receipts tax rates; authorizing the commissioner of revenue to adopt stamping methods besides heat applied stamps on cigarette packages for cigarette tax purposes, specifying certain identification requirements; restricting the sale or distribution of cigarettes relating to packaging and labeling, granting the commissioner certain enforcement authority and authorizing local authorities to impose administrative sanctions, cigarettes sold or distributed in violation of the restriction to be considered contraband and to constitute an unlawful trade practice, imposing a penalty for violation and expanding the definition of contraband, requiring the court to decide the question of seizure ARTICLE 9 PROPERTY TAXES AND AIDS Requiring the reduction of payments to counties or towns in lieu of taxes on hunting or game refuge lands by the amount of payments received in lieu of taxes on natural resources lands and providing for the allocation of payments; appropriating additional money to the commissioner of children, families and learning for the payment of debt service equalization aid to school districts; extending the time limit for exemption from the property tax of property held by local government units for economic development purposes in certain areas of the state; exempting certain personal property of certain simple cycle combustion turbine electric generation peaking facilities exceeding certain megawatts of installed capacity from the property tax; exempting deeds or other documents dated and acknowledged before a certain date from certificate of real estate value requirements and limiting the information required to be shown on CRVs; modifying the procedure for assessment of vacant platted land; expanding the definitions of relative to grandson or granddaughter and owner to shareholders of family farm corporations or partners in family farm partnerships for agricultural property homestead treatment eligibility purposes; providing for homestead treatment of certain real property held by trustees under certain conditions; defining qualifying entity for commercial industrial reduced property tax classification rate eligibility purposes; reducing the property tax classification rates for certain apartment property and manufactured home parks and modifying the tax base differential accordingly for homestead and agricultural credit aid purposes; classifying certain leased or privately owned noncommercial aircraft storage hangars and associated land; increasing the education agricultural credit; permanently increasing HACA payments to counties for state assumption of district court costs; requiring the commissioner of revenue rather than local assessors to assess wind energy conversion systems as personal property; providing for appeal in the tax or district court of the county of property location of utility property valuations by pipeline, gas and water and electric power companies; exempting certain taxing authorities from proposed property tax (truth in taxation) hearing requirements and authorizing and providing for taxing authorities proposing to increase levies only by the rate of inflation to elect to provide proposed property tax information on the Internet in lieu of conducting hearings; designating the middle Mississippi River watershed management organization as a special taxing district; modifying the calculation of property tax levy limits for local government units to eliminate the deduction for certain mining tax distributions; modifying the notice of overpayment requirement; requiring counties to pay refunds of mistakenly billed taxes, procedure, providing for appeal of denied claims; expanding eligibility for the senior citizens property tax deferral program relating to unpaid debts secured by mortgages and other liens, providing for commissioner of revenue payment of delinquent taxes and modifying the provision requiring termination from the program relating to death; authorizing county and city special assessments for the purchase, installation or replacement of signs, posts and markers relating to operation of enhanced 911 telephone service; requiring city or town notices to property owners of public hearings relating to local improvements to include an estimate of the amount of the proposed special assessment against each parcel for the improvements; exempting certain housing or housing development projects owned by certain tribally recognized housing entities from real and personal property taxes; increasing the bonding authority of the metropolitan council for capital expenditures under the transit capital improvement program and providing for issuance of the obligations; increasing the city aid base and the maximum amount of total local government aid for certain calendar years under certain conditions; increasing the standing appropriation to the commissioner of revenue for the payment of county criminal justice aid, subtracting the amount appropriated from the amount retained by the commissioner for payment of public defender costs and specifying certain required uses of the increased funding; providing charity care aid to counties with hospitals with a medical assistance (MA) disproportionate population adjustment to prevent or reduce the reliance on county property taxes to meet the costs of providing medical care to indigent individuals not residing in the county; providing a 2001 and 2002 LGA adjustment; increasing low income housing aid for cities with impacted communities, defining impacted community; providing for annual inflation adjustments of payments in lieu of taxes on natural resources lands and transferring the responsibility for making the payments from the commissioner of natural resources (DNR) to the commissioner of revenue, specifying a certain additional certification requirement of the commissioner of natural resources and providing for commissioner determination of distributions based on the certifications; modifying the forfeiture requirement for premature reference to plats; modifying the reduction of school districts HACA for taxes payable in 2001 and later years; temporarily increasing the amount of LGA to certain towns; authorizing the capitol region watershed district managers to levy an ad valorem property tax exceeding the levy limits for the administrative fund; authorizing and providing for the Eveleth Gilbert joint recreation board to levy a tax on property in the territory of independent school district 2154, Eveleth Gilbert, requiring agreement of the town of Fayal and the cities of Eveleth and Gilbert; authorizing Lake of the Woods and Koochiching counties to by resolution spend road and bridge funds held in a separate fund for unorganized townships in any organized or unorganized township in the respective county; modifying the definition of capital improvement to include the St. Louis county heritage and arts center; requiring the commissioner of revenue in cooperation with the Minnesota forest resources council to study the taxation of forest land and report to the legislature by a certain date ARTICLE 10 LOCAL DEVELOPMENT Authorizing counties, cities and towns to construct, purchase or operate cable communications systems or operate facilities and channels for community television; expanding the definition of qualified housing district for state tax increment financing aid reduction determination purposes; modifying the authority of cities to establish housing improvement areas; regulating the creation of corporations by local government units; increasing the maximum number of members of city, county and multicounty housing and redevelopment authorities and the member per diem limit; expanding the definition of redevelopment district to property with tank facilities adjacent to rail facilities for tax increment financing purposes; clarifying responsibility for the payment of county road improvement costs by TIF authorities; modifying annual reporting requirements relating to TIF districts; modifying the durational limits for TIF economic development districts; authorizing the pooling of tax increments by local government units to assist certain housing developments; providing for mitigation of the impacts of expansion of the Minneapolis-St. Paul international airport on the cities of Bloomington, Burnsville, Eagan, Mendota Heights, Minneapolis, Richfield and St. Paul through adoption of airport impact mitigation plans and designation of airport impact zones, authorizing the establishment of airport impact TIF districts within the zones and granting the cities certain bonding authority; applying a certain provision relating to parcels not includable in tax increment financing districts to a certain TIF district in the city of Brooklyn Park; authorizing the city of Fountain to extend the duration of a certain TIF district in the city to correct an error in calculation of the increment after division of a parcel in the district; extending the duration of a certain TIF district in Mendota Heights, specifying certain limits; authorizing and providing for the Minneapolis community development agency (MCDA) with the approval of the city council to establish a redevelopment tax increment financing district to finance the construction of the Minneapolis central library and a housing TIF district on certain property on Oak Grove street; authorizing and providing for the St. Paul HRA to establish a TIF housing district in the northeast quadrant of downtown for a development containing owner occupied and residential rental units for mixed income occupancy, specifying certain income requirements for the development; increasing the membership of the Washington county HRA providing for appointment of the members by the county board; ratifying the expenditure of tax increments before a certain date to finance the construction of improvements to the existing municipal wastewater treatment plant in a certain tax increment financing district in the city of Winona ARTICLE 11 MISCELLANEOUS Authorizing the commissioner of finance to issue duplicate refunds for lost or destroyed refunds without an affidavit from the commissioner of revenue under certain conditions; exempting the commissioner of revenue from the requirement to release tax liens under certain conditions; restricting the reduction of indebted taxpayer refunds for federal tax refund offset fees; creating a tax overpayments and revenue recapture application priority for child support debts; modifying the definition of date of assessment for tax administration purposes; expanding the definition of claimant agency under the revenue recapture act to municipal ambulance services; making optional the requirement for the commissioner to make determinations, corrections and assessments relating to state taxes, requiring the commissioner to enter the liability reported on filed tax returns; extending the authority of Dakota county to impose administrative penalties for shoreland ordinance violations; requiring the commissioner of finance on a certain date to transfer money remaining in the property tax reform account to the general fund, exceptions; appropriating money to the legislative auditor to audit the appropriations to the department of revenue for administration of the property and sales tax rebates, to the commissioner of trade and economic development for grants to the Minneapolis community development agency (MCDA) for the brew house historic renovation project and to the city of St. Paul for the Armstrong house historic preservation project and to the commissioner of revenue for tax administration purposes; repealing a certain rule (ja)