Relating to the financing of state and local government ARTICLE 1 � JOB OPPORTUNITY BUILDING ZONESProviding for the designation of job opportunity building zones +(JOBZ) by the commissioner of trade and economic development; providing certain +income, corporate franchise, property and sales and use tax exemptions or +incentives for operating or investing in businesses located in the zones; +specifying certain designation applicant development plan requirements; placing +certain size and duration limits on the zones, authorizing subzones, +requiring location outside the metropolitan area, prohibiting the inclusion of border +city development zones; specifying application content requirements, +certain requirements for designation and certain designation options, +prescribing a designation schedule, requiring geographic distribution; requiring +and providing for repayment of tax benefits under certain conditions; +requiring annual progress reports to the DTED commissioner by zone designation +recipients and granting the commissioner certain remedy authority for zones +failing to meet certain goals; providing for job opportunity building zone aid +to cities and counties for the property tax exemption; appropriating money to +the commissioners of trade and economic development and revenue for +certain designation and administration costs ARTICLE 2 � BIOTECHNOLOGY AND HEALTH SCIENCE ZONESProviding for the designation of biotechnology and health sciences +industry tax free zones by the commissioner of trade and economic development +(DTED); specifying certain designation applicant development plan +requirements; limiting the size and duration of the zones and authorizing subzones; specifying application content requirements, authorizing application +by local government units or joint powers boards; providing for commissioner +designation of the zones, prescribing a designation schedule; providing certain +income, corporate franchise, property and sales and use tax exemptions or +incentives for operating or investing in businesses located in the zones, +requiring and providing for repayment under certain termination conditions; +specifying certain progress report requirements of applicants, authorizing +certain commissioner actions for failure to meet certain goals ARTICLE 3 � INCOME, FRANCHISE AND ESTATE TAXES Increasing the amount allowed to be designated on income tax or +property tax refund forms for the election campaign checkoff, designations not to+ be eligible for the political contribution income tax refund; limiting +the estate tax return filing requirement to certain larger estates; reducing the+ maximum political contribution refund; extending the job creation credit +carryover period for a certain airline, requiring return to the taxpayer of +portions unused at the end of the carryover period, exception; providing an +income tax credit for investments in qualifying regional angel investment +network (RAIN) funds, providing for application by network funds to the commissioner+ of trade and economic development (DTED) for certification; modifying the +alternative minimum tax (AMT) charitable contributions deduction; increasing the +estate tax exemption amount; appropriating money to the commissioner of revenue +for grants to certain nonprofit organizations for taxpayer assistance services, +defining taxpayer assistance services ARTICLE 4 � SALES AND USE TAXESAuthorizing limited used vehicle dealers to sell vehicles to other +motor vehicle dealers; eliminating the prohibition on motor vehicle +registrar issuance of certificates of title to dealer vehicles exempt from +certificate of title requirements; specifying the sales and use tax return filing +dates for certain sellers voluntarily registering in the state under the +streamlined agreement; removing the expiration date for accelerated June sales +tax payment requirements and increasing the remittance percentage; placing a +moratorium on state agricultural society retention of state fair ticket sales tax +proceeds, requiring remittance to the general fund; defining bad debt for loss +refund claims purposes and eliminating a certain filing time option; +authorizing certified service providers to file bad debt claims on behalf of +sellers; authorizing and providing for purchaser notice to vendors requesting +refund of over collected sales or use taxes; modifying the accrual of interest +on sales tax refunds and the penalty for underpayment of June accelerated tax +payments; defining or redefining certain terms to conform to the streamlined +sales tax project, prohibiting the use of seller registration with the central registration system or the collection of state taxes under the +agreement to determine seller nexus status upon withdrawal from the streamlined +agreement, providing amnesty under the project for uncollected or unpaid taxes +of certain sellers and adopting SSTP sourcing rules; modifying the sales tax +exemption for medicines and medical devices including over the counter drugs; +clarifying the sales tax exemptions for sports or recreational equipment and +computer software and exempting from the tax service loaner motor vehicles covered by +warranty, durable medical equipment purchased by nursing homes and certain +prepared food and beverages purchased by airlines; changing the sales tax exemption+ for delivery or distribution of printed materials to an exemption for +direct mail; extending the sales tax exemption for regionwide public safety radio communication system products and services; expanding the exemption +for camp fees; specifying the rules for deducting uncollectible debt; +limiting local sales tax rates, exceptions; modifying the use of zip codes to +determine the sale location; regulating local tax rate changes; relieving sellers +and CSPs from liability to the state for charging and collecting incorrect tax+ amounts under certain erroneous data reliance conditions; exempting donations+ of vehicles to individuals by limited used motor vehicle dealers from +the motor vehicle sales tax; authorizing motor vehicle dealers using vehicles +purchased for resale for other than demonstration purposes to elect to pay +motor vehicle sales or use taxes based on the reasonable rental value of the +vehicles; reinstating the sales tax exemption for materials, supplies and +equipment used in constructing or equipping the Duluth convention center with +certain modifications; authorizing and providing for the city of Newport to +impose a local lodging tax to fund economic development and redevelopment in +the city, limit; requiring the commissioner of revenue to study local sales +taxes in the state and report recommendations to the legislature by a certain +date; appropriating money to the commissioner for the cost of administering+ the streamlined sales tax project; repealing certain unnecessary +definitions, the sales tax exemption for used farm tires and the used motor oil and +filters collection refund program ARTICLE 5 � PROPERTY TAXESEstablishing an alternative to the detachment and annexation process +for residential property parcels split among school districts for +education funding purposes, defining split residential property parcel and providing +for realignment; authorizing school districts to levy for tree growth +revenue; authorizing and providing for reimbursement to municipal or volunteer+ fire departments by the commissioner of transportation (DOT) for certain +expenses incurred in extinguishing motor vehicle fires within trunk or +interstate highway rights-of-way, limit; clarifying the requirement for the +payment of personal property taxes on manufactured homes before issuance of a +certificate of title for transfer purposes; extending the dates for the start of construction of certain poultry litter biomass, waste tire and +hydroelectric generation facilities for personal property tax exemption purposes; +authorizing the commissioner of revenue to disclose to assessors a listing of +persons qualifying for the homestead classification for property owned by +certain disabled veterans; extending the property tax exemption for business +incubator property owned by nonprofit charitable organizations; exempting from +the property tax personal property of certain combined cycle combustion +turbine electric generation facilities; increasing the interval for physical +appraisal of property; expanding the valuation and property tax deferment for +open space to auto racing tracks; clarifying and modifying certain application requirements to qualify for the special agricultural homestead +property classification; eliminating the requirement for the filing of +applications subsequent to the initial application to qualify for the +classification rate for homesteads owned by blind persons and providing for homestead classification of certain resorts owned by limited liability +companies; providing for transition payments to taxing jurisdictions for +property tax base loss due to exemptions; requiring the commissioner by a certain date +to develop a handbook for local boards of appeal and equalization and specifying+ certain member annual course attendance requirements, requiring transfer of +board powers and duties to the county board under certain noncompliance +conditions; eliminating the education reserve account in the general fund for +deposit of certain excess state general property tax revenues, requiring the +commissioner to increase or decrease the preliminary or final tax rate to account +for errors and tax base changes affecting the rate in certain prior years, +limiting adjustments; correcting the date for filing tax court appeals; +modifying the deadline for providing certain income and expense information for +income producing property to the county assessor to avoid dismissal of +property tax petitions; excluding from the definition of claimant for property tax+ refund purposes individuals with rent constituting property taxes paid by +the group residential housing (GRH) program, requiring apportionment of the +refund based on the ratio of income from sources other than public assistance to +total household income; expanding the authority of towns to collect unpaid +service charges to nonresident recipients of services, requiring county +auditors to remit to the towns all service charges collected, authorizing towns +to recover expenses incurred for extinguishing motor vehicle fires in excess of +the limited amount by other authorized methods; modifying the limits on +the general property tax levy authority of the metropolitan council and the +council levies for the highway right-of-way acquisition loan fund and the livable +communities demonstration account, requiring the council to submit to the +legislative commission on metropolitan government a report on property tax levies+ as approved by the council; expanding the area of the metropolitan +mosquito control district and increasing the membership of the commission, +providing for inclusion of all of Carver county; authorizing the city of Medford to+ establish a special taxing area to finance improvements in the wastewater +treatment facility in the city, specifying a levy limit; appropriating money to+ the commissioner of revenue for printing and distributing the local +boards of appeals and equalization handbook; repealing an obsolete homestead +and agricultural credit aid (HACA) adjustment for the metropolitan +mosquito control districtARTICLE 6 � INTERGOVERNMENTAL AIDS Requiring the state demographer to annually prepare estimates of +average household size for certain larger cities; modifying the aid offset to+ counties for certain court costs and providing for continuation of temporary +aid payments after conversion of homestead and agricultural credit aid to county program aid until the+ takeover of county court costs by the state, reducing the payments in the +calendar year of takeover; eliminating county HACA payments; modifying the city +revenue need and city aid base and defining household size and road accidents +factor and metropolitan area factor for local government aid purposes; +providing for the payment of county program aid, incorporating certain HACA payments; +modifying the city formula aid and aid distribution formulas and the annual +standing appropriation to the commissioner of revenue for payment of LGA; +providing for the payment of public defense services from county program aid in +lieu of criminal justice aid; defining city and county levy plus aid revenue +base for and 2004 and total revenue for cities or counties for any year; + reducing city, county township and special taxing district aid amounts for + and ; providing a HACA adjustment to counties with mistakenly + calculated 2002 aid reductions based on court costs not assumed by the state; +repealing county and school district attached machinery aid, county and manufactured +home county HACA, the local government aid base reduction percentage, county +criminal justice, family preservation and out of home placement aids, certain +aid reductions, inflation adjustments for certain aid appropriations, a +certain addition appropriation for city LGA and low income and new +construction low income housing and rental housing tax base replacement aids ARTICLE 7 � LEVY LIMITSEliminating obsolete county special levies for redistricting costs, +qualifying the special levy for county jail operation or maintenance costs and +adjusting the special levy for state assumption of court costs; modifying the +levy limit and adjusted levy limit bases, eliminating the growth factor for +inflation; modifying the property tax levy limit, reducing the limit by the +amount of wind energy production tax received in lieu of the property tax; providing+ for levy limit adjustment upon annexation; modifying the effective date for +additional levy referenda; requiring small cities subject to levy limits for the+ first time to provide the commissioner of revenue with certain information +needed to calculate the levy limit base; authorizing cities to permanently +exceed municipal charter limits or referendum requirements for levy +increases to offset reductions in local government aid (LGA) ARTICLE 8 � TRUTH IN TAXATION AND REVERSE REFERENDUMAccelerating the annual dates for certification of proposed and +final property tax levy rates to county auditors, for county auditors preparation +and county treasurers delivery of proposed and final property tax notices to +taxpayers and for public hearings; eliminating the requirement for separate listing+ on property tax notices of tax changes due to spending factors and +changes due to other factors and modifying the requirement to exclude from the +notices levy limit increase referenda; prescribing a reverse referendum procedure +for counties and certain larger cities; repealing the definition of +constant spending levy amount and the obsolete formula for allocating money +received from the state for certain excess costs in administering truth in +taxation requirements ARTICLE 9 � LOCAL ECONOMIC DEVELOPMENTProviding for additional border city enterprise or development zone +allocations for by the commissioner of trade and economic development (DTED) to +western border cities, authorizing use for certain tax reductions; advancing +the effective date of border city development zone designations; +clarifying and modifying certain tax increment financing provisions; clarifying the definitions of bonds, municipality and increment, correcting the +definition of redevelopment district relating to the determination of substandard +buildings and defining qualified housing district; clarifying the requirement +for TIF plans to include estimates of the cost of the project; providing for +the computation of present values of projected tax increments for city or+ county determination of the increased market value of the site under +municipal plan approval procedures, specifying certain statement of reasons and +supporting facts content requirements of the city or county and defining site; modifying certain requirements for modification of TIF plans and +providing for application of the provision; eliminating the requirement to include +the amount budgeted under TIF plans in authority annual financial reports and +requiring inclusion of estimates contained in plans of project costs to be paid+ or financed with tax increment; modifying certain exceptions to the +duration limit for pre-1979 TIF districts, specifying certain priorities for +application of increments from the districts, requiring project or district +decertification upon payment in full or defeasement of bonds; requiring and providing+ for authority annual determination of district excess increments; +clarifying the limit on administrative expenses; expanding the authorized use of +revenue derived from housing district tax increments; prohibiting the use of +tax increments to assist developments requiring platting or subdivision, +exception; defining revenues derived from tax increments paid by properties in +the district for pooling restrictions purposes; clarifying the +restriction on expenditures outside the district; expanding the five year rule to +expenditures for housing purposes; clarifying the restriction on the use of +revenues for decertification; eliminating the requirement for the commissioner of +revenue to approve the use of increments outside the district for deficits +elimination purposes; applying original net tax capacity adjustment requirements +to all districts; clarifying certain tax increment computation provisions +and the authority of the court to abate damage amounts for certain +violations; imposing a statute of limitations on legal actions challenging determinations +and findings in the adoption or modification of TIF plans; authorizing +resolutions authorizing interfund loans to generally grant authorities the power +to make the loans under one or more TIF plans or for one or more districts +and authorizing fluctuating maximum interest rates; clarifying the scope +of the provision providing for special deficit authority of authorities with preexisting districts and correcting the definition of preexisting +obligation relating to refunding bonds; clarifying the fiscal disparities option+ for economic development districts; authorizing the extension of the +duration of TIF districts to eliminate deficits caused by the 2001 property tax +changes; authorizing local government units to add certain previously +uncollected property tax abatement levies to abatement levies for the current +year; modifying the effective date for a certain prior definition of tax +increment; extending the authority of the city of Moorhead to impose a special +levy on certain property to pay preexisting obligations issued to alleviate a+ deficit in a certain TIF district; authorizing the Duluth economic +development authority to create an economic development TIF district for aircraft+ related facilities subject to certain rules and limits; authorizing the city +of Hopkins to extend the duration of a certain redevelopment tax increment +financing district, imposing certain additional increment payment limits and +prohibiting the expenditure of increments outside the district, excepting +administrative expenses, providing a five year rule extension for the district ARTICLE 10 � MINERALSProviding for the taxation of mining and refining nonferrous ores, +metals and minerals; subjecting property used in mining or refining the ores to +the net proceeds tax and exempting associated property from property and +sales taxes and mining corporations from the franchise tax, excluding the mining +activities from the unitary business principle and the trade or business income apportionment formula; limiting the definition of refining; +eliminating the alternative minimum tax under the occupation tax; expanding the +deductions from and modifying the distribution of the net proceeds tax; reducing the +taconite production tax rate and eliminating the inflation index; making +permanent the requirement to pay the production tax in installments; eliminating +the restrictions on taconite economic development fund distributions; +eliminating the distribution of tax proceeds to the iron range resources and +rehabilitation board (IRRRB) based on certain previously received amounts; defining +borrow under the aggregate material removal tax; authorizing the claiming of+ AMT credits against the occupation tax after repeal; repealing the AMT +and the AMT credit under the occupation tax, certain net proceeds tax deductions +and deduction limits, a certain credit against the taconite production +tax, production tax distributions to the economic protection trust and +taconite environmental funds, the producer grant program and advisory +committee and a certain aggregate material removal tax exemption for Benton and +Stearns countiesARTICLE 11 � SPECIAL TAXES Requiring commissioner of revenue payments to counties with Indian +gaming casinos and without tribal tax agreements (Goodhue) of a certain +percentage of excise taxes (tobacco, alcoholic beverages and motor fuels) +determined to be generated from activities on the reservation; requiring county +accelerated payments of June mortgage registry and deed taxes, imposing a penalty+ for underpayment; requiring the commissioner to deposit revenues from the+ health care provider tax and the insurance premiums tax on health +maintenance organizations (HMO), community integrated service networks (CISN) and+ nonprofit health plan corporations in the general fund for health care provider+ tax refund purposes; eliminating the discount for cigarette distributors +paying the tobacco tax and requiring accelerated June cigarette and tobacco tax+ payments, imposing a penalty for underpayment; modifying the distribution of +certain cigarette tax revenues, eliminating the requirement to credit certain+ revenues to the Minnesota future resources fund and requiring deposit of +certain amounts to the newly created university of Minnesota academic health center +special revenue fund and medical education and research costs account in the +special revenue fund for the department of health; imposing a fee on the sale nonsettlement cigarettes for compensation to the state for costs +related to cigarette smoking, defining nonsettlement cigarette; reducing the +liquor tax on premixed low alcohol dairy cocktails, defining low alcohol dairy +cocktail; requiring accelerated payment of the June tax liability of certain +liquor distributors, imposing a penalty for underpayment; regulating the transportation of cigarettes for sale in other states for cigarette +tax purposes, specifying certain stamp or tax payment requirements, +providing civil remedies for violation; requiring organizations recognized by federal+ law as quasi-government organizations otherwise exempt from gambling taxes +to agree to pay taxes on lawful gambling conducted by the organizations as a +condition of receiving or renewing licenses or premise permits ARTICLE 12 � DEPARTMENT INCOME, CORPORATEFRANCHISE AND ESTATE TAX INITIATIVESAuthorizing the commissioner of revenue to extend the filing time +limit for estate tax returns for good cause; specifying the liability of +vendors for repayment to the commissioner of income tax refunds for disallowed education credits; providing for the +payment of interest on estate tax refunds; increasing the penalty for filing +frivolous returns; modifying the requirement for individual or corporate +taxpayers suspending depreciation deductions under the passive loss rules to +add back the bonus depreciation; eliminating the obsolete subtractions from +federal taxable income relating to the payment of health insurance premiums by self +employed individuals and to participation in the metropolitan area urban +homesteading program; requiring nonresidents and part year residents to adjust the+ ratio of assignable federal adjusted gross income for expenses attributable to+ interest or other nontaxable income; adjusting the working family credit for +inflation; eliminating the minimum taxable income requirement for marriage +penalty credit eligibility purposes and clarifying the inflation adjustment +requirement; modifying certain conditions for the assignment of income tax refunds+ to financial institutions or qualifying organizations relating to +education credit certification and eliminating the expiration date of the assignment; eliminating the obsolete IRA and KEOGH subtractions from the elderly +and disabled income tax subtraction; eliminating certain public pensions +from the definition of Minnesota gross estate and from exemptions for estate +tax purposes and modifying the tax computation formula; repealing the +requirement to reduce the working family credit by the amount of alternative +minimum tax (AMT) liability and certain obsolete or duplicative corporate +franchise and withholding tax rules ARTICLE 13 � FEDERAL UPDATEUpdating certain state income tax and property tax refund provisions +to changes in the internal revenue code (IRC) and updating the definition of +internal revenue code under tax administration and compliance provisions ARTICLE 14 � DEPARTMENT PROPERTY TAX INITIATIVESExpanding a certain administration and enforcement requirement of the commissioner of revenue relating to assessments and fees;eliminating the requirement for commissioner or local government unit+ notice to taxpayers of certain property valuation or assessment appeal +requirements; providing property tax exemptions for property owned by the +comprehensive health association (MCHA), by private cemeteries and by the western +Lake Superior sanitary board, for certain unfinished sale or rental +projects, for pedestrian skyway and people mover systems and publicly owned parking structures, for municipal recreation and for certain water and +wastewater treatment facilities; modifying a certain requirement relating to the+ payment of taxes before the recording of conveyance documents by condominium, townhouse, common interest ownership community or other planned unit development homeowners associations; eliminating the requirement for +town and city assessors to be residents of the state and specifying certain +compatible and incompatible offices for county and city assessors service +purposes; clarifying certain seasonal residential recreational property +classification, valuation and taxation provisions; eliminating the provision +requiring spending in excess of required amounts under the county court maintenance of +effort requirement; modifying a certain provision providing for utility +company appeal of property classification, valuation or exemption and expanding the +provision to railroad companies; clarifying the property tax credit for +property under high voltage transmission lines; prohibiting local boards of appeal +and equalization from granting exemptions or ordering property removed +from the property tax rolls; providing for commissioner certification to +county auditors of preliminary state general levy rates to be used to prepare +proposed property tax (truth in taxation) notices and requiring certification of final +rates to county auditors by a certain later date to be used in spreading +taxes; eliminating the state from property tax apportionment provisions and +specifying certain responsibilities of county treasurers relating to the receipt+ of state property taxes; modifying a certain provision providing for the +enforceability of liens for delinquent personal property taxes; expanding the authority of county auditors to sell certain unimproved tax-forfeited lands in cities or towns to property consisting of an +undivided interest or land and improvements and requiring payment to the state +of certain unpaid state general tax levy amounts from the sale proceeds; +modifying the definition of claimant, changing certain references to property to +land and prescribing procedures for continued enrollment or termination of +enrollment upon death of the claimant under and in the sustainable forest +resources management incentive program; specifying certain resolution adoption +and notice requirements for development authorities to exercise the original tax+ rate option under tax increment financing (TIF) special taxing district +provisions; eliminating an adjustment for municipalities with large amounts of +manufactured home property for areawide tax base computation for metropolitan +revenue distribution (fiscal disparities) determination purposes; modifying a+ certain requirement for the filing of instruments amending or reinstating +common interest community (CIC) plans without paying property taxes; +modifying the effective dates for a certain provision allowing the continuation of +use deeds for tax-forfeited property after nonachievement of the original +purpose and clarifying the effective date for a certain provision delaying +payment of out of home placement cost aid to counties; requiring the pre-1940 +housing percentage for local government aid (LGA) determination purposes to +be based on the 1990 federal census; repealing certain assessor assessment book +format and affidavit requirements and new construction low income housing aid +and certain obsolete and duplicative rules relating to the valuation of railroad +operating propertyARTICLE 15 � DEPARTMENT SALES AND USE TAX INITIATIVES Modifying certain conditions for the refund of erroneously paid sales+ taxes to purchasers; imposing a penalty for failure to properly complete sales+ tax returns; clarifying the application of the payment of the sales tax +on certain services; expanding the definition of farm machinery for sales tax +purposes to machinery and equipment used in agricultural production, defining +agricultural production; expanding the sales tax on food sold through vending +machines to food sold through honor boxes; modifying certain exemption +certificate requirements; clarifying the nonexempt status of certain foods and +the exemption for certain capital equipment relating to ready mix +concrete and defining integrated production process for manufacturing, mining, +fabricating and refining purposes; providing a transitional provision for the +taxation of additional goods or services under certain preexisting construction +bids or contracts; expanding the exemption for farm machinery repair parts to replacement parts and to logging and aquaculture production equipment+ and for farm machinery to certain equipment and fencing; modifying the +imposition of the sales tax on noncollector motor vehicles and eliminating the +requirement for the motor vehicle registrar to prepare and distribute lists of +above market automobiles for taxation purposes; subjecting vehicles purchased and +used by motor vehicle dealers to the tax; repealing a certain provision +exempting out of state retailers from the requirement to collect locally imposed +sales taxes and certain obsolete or duplicative rules relating to exemptions, +price discounts, reporting requirements, the assessment and collection time+ limit and unpaid liabilitiesARTICLE 16 � DEPARTMENT SPECIAL TAXES INITIATIVES Clarifying a certain provision providing for enforcement of the +hazardous waste generator tax; excluding certain community mental health support +services and programs from the definition of patient services for MinnesotaCare +tax purposes and eliminating the requirement for certain services and programs to +report gross revenues for tax exemption purposes; removing the reference to municipally licensed tobacco sellers from the definition of +unlicensed seller and clarifying the definition of wholesale price for cigarettes and +tobacco taxes imposition purposes; expanding the tobacco products use tax +exemption to possession and modifying the exempt quantity; subjecting consumers to+ the penalties for failure to file or pay cigarette and tobacco taxes and +for the filing of false or fraudulent returns and modifying the application +of the penalty for unstamped cigarettes; prohibiting the purchase of +cigarettes or tobacco products from unlicensed sellers and modifying the penalties +for violation; expanding the definition of gross premiums for insurance +gross premium tax purposes to workers compensation special compensation +fund premium surcharges and providing a gross premium tax offset for joint +underwriting association assessments; specifying certain reference deletion instructions to the revisor of statutes; repealing certain +general gross earnings tax provisions and certain obsolete petroleum tax +rules ARTICLE 17 � DEPARTMENT COLLECTIONS AND COMPLIANCE INITIATIVES Prescribing penalties for filing certain documents against department+ of revenue employees; providing for the attachment of tax liens to +proceeds from the sale, lease, licensing, exchange or other disposition of +property; designating the Internet as a public place for posting information on+ the sale of certain seized property and requiring and providing for notice to +the taxpayer by the commissioner of revenue of the sale of seized +securities; expanding the definitions of license and licensing authority for tax +clearance certificate requirements purposes and the definition of claimant +agency to the Minnesota collection enterprise under the revenue recapture act; +clarifying certain provisions regulating tax liability; imposing a penalty and +providing for venue for punishment of subpoena disobedience; granting the +commissioner access to records for examination of out of state businesses for tax +payment liability determination purposes; authorizing the commissioner to +cancel sales tax permits subject to cancellation after revocation; repealing the +expiration date for the requirement for the commissioner to publish the names of delinquent taxpayers ARTICLE 18 � BLUE WATERS Providing a reduced property tax classification rate for certain +unimproved property bordering public waters, specifying certain covenant +agreement requirements ARTICLE 19 � MISCELLANEOUS Establishing a temporary legislative commission on unnecessary +mandates to review laws and rules affecting local government units, specifying +certain membership requirements and providing for organization and funding; +requiring the commission to solicit from local government units information on +state laws and rules considered to be unnecessary mandates for review, requiring preparation of legislation to repeal or modify the laws or rules +determined to be unnecessary; authorizing commission grants to certain +organizations representing local governments, the board of regents of the +university of Minnesota and colleges and universities to research and make +recommendations on eliminating unnecessary mandates, specifying a grant limit and +requiring the commission to specify the work to be done, the completion date and +the maximum grant amount; authorizing the commission to suspend rules receiving +negative testimony at public hearings, specifying certain immediate +legislation requirements; expanding the authority to request local impact notes +from the commissioner of finance to certain additional ranking members of the legislature; modifying the authority of the attorney general to +approve tax compromises, authorizing the commissioner of revenue to approve tax +compromises under a certain amount; modifying certain cash flow account balance requirements and the allocation of unrestricted budgetary general +fund balances; authorizing the commissioner of finance to delay aid +payments to cities or counties; providing an earlier expiration date for the +medical education and tobacco use prevention and local public health +endowment funds; eliminating certain obsolete language relating to legislative auditor determination of revenues from tax compliance activities for +cancellation by the commissioner of finance to the general fund; requiring and +providing for the commissioner of revenue to establish an advance collection +program to collect certain uncollectible tax, interest and penalty obligations; authorizing counties to adjust mandated services or programs to +reflect the level of state funds appropriated; repealing the St. Paul library +agency; appropriating money to the commissioner of revenue for additional +activities to identify and collect tax liabilities from individuals and businesses +currently not paying all taxes owed (ra)