"Minnesota Aggregate Resource Preservation Property Tax Law"; +establishing an aggregate resource preservation property tax program imposing the +property tax on certain qualifying properties containing aggregate resources based+ on current use in lieu of potential alternative or future use; +specifying qualifying property and application requirements, requiring a +covenant restricting use; providing for county assessor determination of value+ as agricultural property; authorizing cancellation of the covenant under+ certain conditions; subjecting property no long qualifying to certain +additional taxes, additional taxes to be a lien on the property; requiring property +owner filing of supplemental affidavits upon the start of mining activity, +requiring removal of the property from the program, failure to file to result in loss +of the valuation deferment; providing for continuation of the deferment upon+ sale of the property (ra)