Creating a temporary farmland and natural areas fund for the deposit of contributions for the acquisition, preservation and protection of farmland and natural areas; imposing a fee on cigarette distributors, providing for computation by the commissioner of revenue and payment by distributors, authorizing commissioner distributor license revocation or suspension for failure to comply with fee requirements and retailer sales or use tax permit revocation under certain conditions, requiring deposit of fee revenues in the fund; creating a farmland and natural areas council, specifying certain membership requirements and duties, providing for council administration and meetings; specifying certain authorized fund expenditures, requiring council periodic adoption of strategic expenditure plans for submission to the legislature as advisory plans and of budget plans for submission to the governor for inclusion in the biennial and supplemental budgets; providing for the acquision of property by the commissioner of natural resources (DNR) with council recommendations for retention, maintenance or conveyance; specifying certain farmland and natural areas eligibility criteria for consideration under the program; requiring investment of money in the fund by the state board of investment and audit of fund expenditures by the legislative auditor
(mk)