Relating to the financing and operation of state and local government

ARTICLE 1 - AIDS TO LOCAL GOVERNMENTS AND PROPERTY TAX REFUNDS

Increasing the homeowners maximum allowable property tax state refund; increasing property tax refunds for homesteads; further increasing the maximum homeowner property tax refund across all existing income brackets for refunds payable in 2009 and later; providing an adjustment for inflation; making permanent city aid base adjustments for Taylors Falls, Browns Valley and Mahnomen; granting temporary aid base adjustments to Newport, Crookston and Rockville; making county transition aid permanent at the 2007 level; granting money to Pine county; modifying township aid; eliminating the taconite aid offset from the LGA formula; modifying the LGA distribution; increasing the LGA appropriation; providing for the increase payments to counties by the commissioner of natural resources (DNR) on land utilization project land; making permanent certain temporary aid payments to certain taxing jurisdictions in Mahnomen county including the city of Mahnomen and independent school district #432, Mahnomen; requiring the commissioner of revenue to compute the adjusted net tax capacity and referendum market value on utility property for school district aids and levies purposes and county and city aids purposes; providing for county property tax reimbursement, city and school district base adjustments for Mahnomen county; appropriating money to the commissioner of revenue to provide aid to the city of Grand Marais and Cook county for costs related to the Ham Lake fire; requiring the legislature to study the current local government aid formula for cities; repealing the current homeowner property tax refund schedule

ARTICLE 2 - PROPERTY TAXES

Allowing towns incorporating into cities to continue to receive payment in lieu of tax allocations for public hunting areas and game refuges; providing for school districts located within the taconite tax relief area to levy for retired employee health benefits; requiring the sales ratio study to take into account the changes in the use of the property; authorizing utilities to recover the cost of higher property taxes due to class rate changes through a rate adjustment; exempting from the property tax personal property of a certain simple cycle combustion turbine electric generation facilities, specifying certain proposed electric generation peaking plant qualification requirements and certain exclusions; exempting property used to operate state or federally approved apprenticeship training facilities from the property tax; exempting monosloped roofs for feedlots and manure storage areas from the property tax; requiring the certificate of real estate value to include any proposed changes in the use of the property; modifying the income requirement for qualifying for green acres; requiring the commissioner of revenue to develop a fair and uniform system of determining an agricultural value to be used in the green acres program for each county; requiring county assessors to implement the modified green acres provisions by assessment year 2008; requiring each county to forward to the department of revenue all applications for participation in the green acres program that the county has denied and a list of property owners who requested an application and were denied, requiring a report to the legislature by a certain date; modifying the homestead local option disaster abatement provision to include homestead property destroyed by arson or vandalism by other than the owner; requiring annual registration of certain relative households; increasing the value threshold for taxability of certain structures; extending the application of 4d property classification for low income rental property; reducing the class rate on resort property; increasing the market value eligible for disabled homestead; increasing the market value included in tier I homestead resorts; reducing the agricultural homestead class rate; providing a class rate for unplatted rural land; providing a class rate for land managed under a forest management plan; increasing the property tax class rates on certain utility property; expanding residential real estate property classification to certain nonprofit community service oriented organizations; providing for a valuation exclusion for homesteads of certain disabled military veterans; providing for administration and declaration of class 1b homestead property, specifying filing requirements; allowing counties to hold a joint truth in taxation hearing with the governing bodies of the taxing authorities within the county; adding airport authorities to the list of special taxing districts; modifying proposed property tax notice content requirements; itemizing specific information required for petitioner contests of the valuation of income producing property; increasing the maximum value for delinquent taxes on a commercial property to be compressed into a confession of judgment; permitting payment of a partial year of delinquent taxes to be paid in inverse order; requiring the commissioner of revenue to provide a reference to property tax refunds on the cover of the individual income tax instruction booklet; requiring information on property tax refunds to be displayed in the front of the property tax statement; increasing the minimum sustainable forest incentive payment; authorizing a city, county, town or an Indian nation to create an airport authority; granting airport authorities the power of municipalities; specifying the process for establishing an authority; vesting the powers of an airport authority in the airport authority commissioners, providing for appointment of commissioners; providing for compensation, meetings and officers; providing for the processes to increase and decrease the size of the authority and to dissolve the authority; authorizing an airport authority to annually certify a tax levy; authorizing deferment of special assessments for certain members of the armed forces; modifying provisions relating to funding for the construction, operation and maintenance of streets and street lighting within the city of Minneapolis; modifying the levy authority for the Cook Orr hospital district; modifying the levy authority of the Cook county hospital district; modifying payment requirements for a certain prior tax forfeited land exchange in Itasca county; requiring the commissioner of revenue to conduct a fiscal disparities study and report to the legislature by a certain date; requiring qualifying properties in the city of Brooklyn Center to participate in the crime free multihousing program; authorizing the Lake County board to suspend the apportionment of the balance of net proceeds from tax-forfeited lands and retain the net proceeds for reimbursement to the county for the Clair A. Nelson memorial forest; authorizing the cities of Coleraine, Bovey, Taconite, Marble and Calumet and the towns of Iron Range, Lawrence, Greenway and Trout Lake to establish the Lakeview cemetery association; authorizing the Itasca county auditor to lease tax forfeited land to a proposed steel mill for a certain period of time; authorizing the owners of property destroyed by the Ham Lake fire may apply to the cook county assessor for a reduction in property taxes; requiring the commissioner of revenue in consultation with county officials to make efforts to improve public awareness of and participation in property tax refund programs; repealing provisions relating to the city of Minneapolis and the Lakeview cemetery association

ARTICLE 3 - CORPORATE FRANCHISE TAX

Requiring a certain majority percentage of foreign operations gross income to be derived from sources outside the country for foreign operating corporation income tax treatment; reducing foreign operating corporation deemed dividends; requiring the commissioner of revenue to determine taxable net income under certain conditions of improper taxable net income; modifying the net income apportionment formula for corporations franchise tax purposes

ARTICLE 4 - INDIVIDUAL INCOME TAXES

Conforming to various federal tax changes for individual income taxes; requiring expanded tax information reporting to the commissioner of revenue under certain conditions; clarifying the tax deduction for out of state active military duty includes active duty performed by members of the Minnesota national guard and by other military reservists; providing an income tax subtraction for the amount of national service education awards received from the national service trust for service in an approved AmeriCorps national service program; providing for an investment tax credit; providing for a highway fuels income tax credit; modifying and increasing the income tax credit for military service; prohibiting businesses from deducting fines, penalties and fess paid to or at the discretion of a governmental unit; modifying provisions relating to compensation received while a nonresident; requiring withholding on certain contractor payments; requiring the commissioner of revenue to conduct a random sample of withholdings and returns and report to the legislature by a certain date

ARTICLE 5 - SALES AND USE TAX

Increasing the rate of June sales and excise taxes to be submitted early; modifying sourcing rules for modular and manufactured homes; eliminating the refund requirement of the capital equipment exception for sales and purchases of capital equipment by the wood products industry and defining wood products industry; exempting materials, supplies and equipment used in livestock farming operations from the sales tax; exempting commuter railroad cars and engines and related equipment from the sales tax; expanding the sales tax exemption for public safety radio communication products and services to include Itasca county; extending a sales tax exemption on construction materials for low income housing to sole general partner limited partnership nonprofit; exempting materials, supplies and equipment used in the construction, improvement, renovation or expansion of a legal reference office and data center facility from the sales tax; prohibiting political subdivisions from advertising, promoting, expending funds or holding a referendum to support imposition of a local option sales tax; exempting the purchase of a leased vehicle from the motor vehicle excise tax by a lessee donating the vehicle to a charitable organization for exclusive use in a lease to own program primarily serving low income families; authorizing the city of Duluth to increase the rate of tax on the sales of food and beverages; authorizing the use of proceeds of the tax for a new arena at the Duluth entertainment and convention center (DECC); modifying the Cook county lodging tax to allow the proceeds of the tax to be used to promote tourism to the towns of Lutsen, Tofte and Schroeder and to fund a new Cook county event and visitor bureau; authorizing Cook county to extend the local sales tax upon voter approval at a special election held prior to a certain date, requiring use of sales tax for county community center and recreation area and Grand Marais pool and public library construction and improvements, specifying a new taxing authority expiration and expenditure limitation; authorizing county bond issuance without election, specifying bond limit and debt limitation and tax levy computation exclusion for bonds; authorizing and providing for the city of Proctor to impose by ordinance an additional sales and use tax to be used for construction of and improvements to city streets, public utilities, sidewalks, bikeways, trails and parks and recreation and increasing the bonding authority of the city for the projects; authorizing the city of Bemidji to extend the imposition of a sales and use tax authority to finance certain authorized projects and to pay costs for the construction of a regional event center; modifying the bond issuance and termination of tax provisions; requiring approval by the city voters; authorizing and providing for the city of Clearwater to by ordinance and with voter approval impose a sales and use tax and a sales tax on motor vehicles and to issue state bonds to pay for costs of acquisition, construction, improvement and development of regional parks, bicycle trails, park land, pedestrian walkways, open space and land and buildings for a community and recreation center; providing for termination of the taxes; authorizing the Cook county board of commissioners to impose by ordinance a tax of up to a certain amount on lodging tax gross receipts, entertainment and recreation facilities admissions and recreation equipment rental; requiring tax revenues use for a new Cook county event and visitors bureau, requiring board of commissioners annual budget approval prior to revenues receipt; authorizing and providing for the city of North Mankato to by ordinance and with voter approval impose a sales and use tax and to issue bonds to pay all or part of the capital costs of the city share of the marked trunk highway #14 and county state aid highway #41 interchange project, development of regional parks and hiking and biking trails, expansion of the North Mankato Taylor library, redevelopment of the central business district and lake improvement projects; providing for termination of the taxes; exempting materials, supplies and equipment used in the construction of the Minnetonka water treatment facility from the sales tax; authorizing and providing for the city of Winona upon voter approval to impose a sales and use tax to pay for construction of a street connection from the city of Winona to highways 61 and 43; authorizing the issuance of bonds; providing for termination of the taxes; creating a joint legislative subcommittee on the sales tax

ARTICLE 6 - ECONOMIC DEVELOPMENT

Authorizing the commissioner of agriculture to award dairy investment grants to persons raising dairy animals under certain conditions; requiring the payment of prevailing wages to laborers and mechanics at the construction site of qualifying business in a job opportunity building zone (JOBZ); authorizing the state historic preservation officer in the Minnesota historical society to award historic structure rehabilitation grants under certain conditions, requiring the historical society to report to he legislature by a certain date on the economic impact; authorizing the disclosure of certain data by the commissioner of revenue to the state auditor for the purpose of conducting audits of job opportunity building zones; requiring JOBZ properties to pay school operating referenda levies; exempting the campus of the former state regional treatment center in the city of Fergus Falls as a tax free historical zone; requiring qualified businesses to file annual reports by a certain date of job opportunity building zone tax benefits with the commissioner of revenue, specifying certain notice requirements, imposing penalties for failure to file reports; providing for additional border city enterprise and development zone allocations by the commissioner of employment and economic development (DEED) to western border cities for certain tax reductions; making certain technical and minor policy modifications to tax increment financing (TIF) provisions; modifying tax increment financing (TIF) plans to allow the authority to specify the first year it elects to receive the increment; expanding the permitted uses for tax increment financing (TIF) districts in bioscience zones; extending the duration limit for certain job opportunity building zones (JOBZ) under certain conditions; requiring and providing for JOBZ notification and approval of relocation conditions; authorizing the state auditor to request form the commissioner of revenue tax return information of JOBZ recipient taxpayers; requiring the Hennepin county auditor to calculate and certify the amount of areawide levy generated by phase I and phase II of the mall of America project as an additional distribution to the city of Bloomington from the fiscal disparities pool; authorizing the city of Brooklyn Center to expand the permitted use of a redevelopment tax increment financing (TIF) district to include environmental remediation and housing construction; providing for authority of the successor to the Minneapolis community development agency relating to housing replacement projects; increasing the number of city parcel designations for housing replacement districts; designating a certain amount of money from a prior appropriation to the commissioner of employment and economic development (DEED) to be used by the commissioner for a study to determine the economic viability of business plans for international economic development zones; authorizing city of Bloomington to eliminate certain sections of the mall of America TIF district and expand the boundaries to include certain other areas; authorizing the city of Bloomington to impose a local sales tax, admissions and recreation tax and a food and beverage tax and a lodging tax; authorizing the city of Burnsville to create certain tax increment financing (TIF) district subject to certain special rules and limits; authorizing the city of Eagan to create economic development tax increment financing (TIF) districts subject to certain restrictions and rules; sunset provision; deeming Eyota as a small city for TIF purposes upon local approval; authorizing and providing for the city of Fridley to create a tax increment financing (TIF) district subject to certain special rules; authorizing the city of New Brighton to expend increments generated from a certain tax increment financing district to facilitate certain activities outside the district; appropriating money to support a guarantee by the state for the republican national convention expenses, to the commissioner of employment and economic development (DEED) for a grant to the city of Fergus Falls to market and promote development and reuse of the former regional treatment center, for the dairy investment grant program and to the Minnesota historical society for the historic rehabilitation grant program; repealing the definition of qualified housing district, the distribution of certain Burnsville tax increments and the obligation of the city of Bloomington to contribute to the metropolitan area fiscal disparities pool

ARTICLE 7 - PUBLIC FINANCE

Providing terms and conditions relating to the issuance of obligations and the financing of public improvements and services; modifying certain collateral amount requirements for the deposit of local public funds; extending the time for repayment of certain school district certificates or notes for equipment purchases; extending the time for certain publications of a public notice; modifying the definition of subordinate service district and defining special services for towns; modifying certain requirements for the establishment of a subordinate service districts by town boards and specifying certain duties of town boards, authorizing the issuance of bonds and certain covenants to secure obligations for subordinate service districts; modifying county subordinate service districts provisions, authorizing the issuance of bonds and certain covenants to secure obligations for subordinate service districts; extending the time for repayment of Hennepin county equipment acquisition capital notes, modifying the definition of equipment; clarifying the authority of the Hennepin county housing and redevelopment authority within a municipality; eliminating the expiration date for a home rule charter city and city councils to issue capital notes for software; modifying the definition of city for municipal gas distribution purposes; authorizing political subdivisions with an actuarial liability to pay postemployment benefits to create a trust to pay benefits; providing for a trust administrator; specifying account maintenance and investment provisions; providing for a limit on deposit, withdrawal of funds and termination of account and the status of the irrevocable fund; authorizing counties and cities to borrow and issue bonds in anticipation of receiving federal transportation grants; increasing the net debt limit of a municipality; modifying certain conditions for street reconstruction financing obligations; providing for postemployment trust validation; authorizing the town of Crane Lake in St. Louis county to issue certificates of indebtedness for property acquisition related to land exchange with the United States forest service, requiring a tax levy to pay the principal and interest; authorizing the city of Winsted to issue bonds to finance the acquisition and betterment of a facility consisting of a city hall, community center and police station for park improvements including trails and an amphitheater, related public improvements and landscaping for the improvements

ARTICLE 8 - MINERALS

Modifying the definition of commercial industrial property; authorizing the iron range resources and rehabilitation board (IRRRB) to purchase certain forest lands using money from the Douglas J. Johnson economic protection trust fund; providing for the transfer of funds; limiting the amount of money to be released from the taconite economic development fund; modifying certain tax on taconite and iron sulphides provisions; modifying certain aggregate material tax provisions; authorizing the town of Scambler in Ottertail county to impose an aggregate material (gravel) removal tax under conditions; establishing the Iron Range Miners memorial forest; appropriating money to the commissioner of education for general education aid; repealing taconite deductions from general education aid

ARTICLE 9 - SPECIAL TAXES

Authorizing the commissioner of revenue to determine the value of property subject to the estate tax independently of the value for federal purposes; modifying the amount of gasoline usage attributable to all terrain vehicle operation; increasing the rate of June cigarette and liquor excise taxes required to be submitted early; modifying certain duties of the commissioner of revenue relating to the disposition of cigarette packages or tobacco products after judgment of forfeiture; exempting from the insurance premiums tax certain life insurance premiums paid by state employees group insurance program (SEGIP) members; extending the expiration date for the authority of Hennepin and Ramsey counties to impose mortgage registry and deed taxes; extending the Ramsey county deed and mortgage tax; authorizing St. Louis county to impose a deed and mortgage tax, requiring proceeds to be deposited in the environmental response fund; creating an environmental response fund for acquisition of polluted or contaminated lands and the paying of certain costs; requiring the county to seek matching funds; authorizing the county to issue bonds and resell land at fair market value; authorizing Dakota county to impose a deed and mortgage tax, requiring proceeds to be deposited in the environmental response fund; creating an environmental response fund for acquisition of polluted or contaminated lands and the paying of certain costs; requiring the county to seek matching funds; authorizing the county to issue bonds and resell land at fair market value; authorizing Anoka county to impose a deed and mortgage tax, sunset provision; creating the Anoka county environmental response fund, specifying uses for the fund; providing for matching funds, bonding and land sales; requiring the commissioner of transportation (DOT) to provide certain assistance; extending the temporary petrofund fee exemption for Minnesota commercial airlines

ARTICLE 10 - DEPARTMENT INCOME AND FRANCHISE TAXES

Modifying the determination of debt under the revenue recapture act; requiring birth dates to be included in income tax returns; modifying withholding statement requirements by electronic means provisions; clarifying regulated investment companies requirement to file reports with the commissioner of revenue; prescribing penalties for partnership of S corporation filing with an incorrect tax identification number; clarifying penalties for excessive property tax refunds; requiring tax preparers identification numbers; clarifying a work opportunity credit provision; modifying the bovine testing credit; modifying the inflation adjustment for the dependent care credit and working family credit; modifying the inflation adjustment for the alternative minimum tax on preference items; modifying the definition of dependent for property tax refund purposes; modifying the determination of estate tax; providing for pollution control facilities amortization transition

ARTICLE 11 - DEPARTMENT SALES AND USE TAXES

Modifying provisions relating to bad debt loss; providing for the computation of interest for border city zone refunds; clarifying provisions relating to the penalty for failure to properly complete sales and use tax returns; prescribing a penalty for failure to report liquor sales; including the furnishing of telecommunication services by a hotel, rooming house, resort, campground or trailer camp under the definition of sale; including pest control services in the definition of sale; including ring tones in the definition of sale and clarifying the definition of telecommunication services to include air to ground radiotelephone services, mobile telecommunication service, postpaid calling service, prepaid wireless calling service and private communication services; providing for bundled transactions as a retail sale, exception; clarifying the definition of delivery charges relating to sales price; providing for sales price to include consideration received by the seller from third parties under certain conditions; eliminating prepaid calling cards from the definition of tangible personal property; clarifying the definition of telecommunication services; defining bundled transaction, ancillary services, conference bridging service, detailed telecommunications billing service, directory assistance, vertical service, voice mail service, ring tone and fur clothing for sales tax purposes; exempting kidney dialysis equipment from the sales tax; clarifying the imposition of tax on the use of personal tangible property for bundled transactions; clarifying procedures for seller burden of proof liability for nontaxable retail sales; clarifying the definition of prepaid calling service; defining prepaid wireless calling service; providing for the sale on ancillary service to be sourced to the customer place of primary use; including breast pumps in the definition of baby products for sales tax exemption purposes; clarifying the business sales tax exemption for advertising and packing materials and telecommunications, cable television and direct satellite equipment; modifying exemption requirements for materials consumed in agricultural production; authorizing an entity containing both a hospital and nonprofit unit to claim sales tax exemption under certain conditions; exempting private communication service for the state lottery from the sales tax; modifying provisions relating to tax exempt certificates; requiring liquor sellers to file an annual informational report annually by a certain date; clarifying the definition of sales price for interstate motor carriers as retailers; clarifying the sales tax on motor vehicle exemption on vehicles purchased by dealers or lessors; requiring furriers to file annual tax returns; repealing provisions relating to special fur clothing tax, prepaid telephone cars, multiple points of use and property brought into the state by nonresidents

ARTICLE 12 - DEPARTMENT PROPERTY TAXES

Modifying provisions relating to the airline flight property tax; modifying the definition of flight property to include computers and software; modifying the assessment of flight property; modifying airline company report requirements; clarifying airflight property tax lien provisions; imposing a penalty for failure of airline company to file annual report by the required date; granting additional powers to the commissioner of revenue; modifying the determination of tax capacity for flight property; modifying appeal procedures; modifying provisions relating to the state board of assessors, modifying fees and rule provisions; authorizing the commissioner of revenue to abate airline company report filing penalties under certain conditions; requiring a business to notify the county assessor in writing of eligibility for JOBZ property tax exemption; modifying certificate of value filing requirements for married persons not an owner of record; permitting cites and townships a certain period of time from the date of incorporation to employ a licensed assessor; requiring county or local assessing districts to assume the cost of training assessors; modifying certain agricultural homestead property tax provisions; modifying certain property tax classification provisions; modifying disparity reduction credit provisions; modifying certain provisions relating to express, stage and transportation companies and companies supplying electric power; modifying certain provisions relating to the board of appeal and equalization; requiring the commissioner of revenue to develop a handbook by a certain date detailing procedures, responsibilities and requirements for county board of appeal and equalization; authorizing notice of proposed property taxes to be sent in electronic form or by electronic mail (e-mail) upon written request of the
taxpayer; requiring the commissioner of revenue to annually prescribe the specific form and format of the advertisement for proposed property tax notice requirements; modifying certain special taxing districts provisions; authorizing counties to send tax statements by electronic means upon written request of the real property owner; modifying procedures for partial payments of delinquent taxes; modifying qualifying homesteads under the senior citizens property tax deferral program; modifying certain provisions under the sustainable resource management incentive program, providing for appeals; repealing certain provisions relating to examinations and investigations and the board of assessors

ARTICLE 13 - DEPARTMENT SPECIAL TAXES

Modifying joint underwriting associations deficit assessments; clarifying a premium tax provision under reciprocals or interinsurance contract exchange provisions; clarifying a provision relating to mortgage registry and deed tax exemptions; setting the deed tax for a conveyance of tax-forfeited lands to a governmental subdivision for an authorized public uses or for redevelopment purposes; clarifying certain gross revenue and gross receipts taxes provisions relating to pharmacies; reducing the threshold for nonapplicability of tobacco products use tax to individuals; requiring and providing for consumer use tax on cigarettes under certain conditions; modifying the exemption provisions for the surcharge on fire safety premiums; modifying the joint underwriting association offset provision, clarifying the estimated tax provision for insurance taxes

ARTICLE 14 - DEPARTMENT MISCELLANEOUS

Requiring referring agencies to refer debts electronically to the commissioner of revenue for collection; modifying computation of debt; prohibiting tax refunds or other payments payable by the commissioner of revenue to a taxpayer from being assignable, subject to execution, levy, attachment, garnishment, lien foreclosure or other legal process except as provided by law; expanding the requirement for the commissioner to publish lists of convicted tax preparers to include tax preparers assessed penalties exceeding a certain amount; providing for a notice of lien filed with the office of secretary of state to be transcribed to any county for a certain period of time; modifying provisions relating to the state reimbursement for volunteer firefighters retirement supplemental benefit payments

ARTICLE 15 - MISCELLANEOUS

Modifying commissioner of finance impact notes provisions; modifying carryforward provisions; authorizing the commissioner of revenue to disclose to the commissioner of finance returns or return information necessary in order to prepare a revenue forecast; requiring expenditure estimates to include an allowance for inflation; eliminating a reporting requirement for the commissioner of revenue relating to local government units exceeding established revenue targets; regulating and increasing the state budget reserve; modifying priorities for additional revenues in general fund forecasts and transferring a certain amount to the budget reserve account; creating a tax volatility reduction account; removing the rebate for registration filing fees above the statutory cap; modifying the definition of claimant agency under the revenue recapture act to include cities for collections purposes; prioritizing claims brought by hospital or ambulance service; requiring the commissioner of revenue to maintain a toll free telephone access service for taxpayer assistance for calls within the state; requiring the commissioner of revenue to complete the process of making grants to nonprofit organizations to provide taxpayers assistance services by a certain date; establishing a runway safety and airport zoning advisory task force to study and make recommendations regarding best practices for safety implications of airport zoning at the Minneapolis-St. Paul international airport and other airports operated by the metropolitan airports commission (MAC), specifying membership; requiring a report to the legislature by a certain date; providing for expenses; sunset provision; appropriating money to the legislative coordinating commission (LCC) for administrative expenses and other costs; requiring the commissioner of revenue to maintain certain data for the legislature; requiring the commissioner of finance to designate any positive general fund balance and an unrestricted balance; appropriating money to the commissioner of revenue for the fiscal disparities study, 1099 reporting requirements, sales tax report, data update and to the commissioner of employment and economic development (DEED) for a grant to the city of Austin to assist in the payment of costs related to the construction of a bioscience research facility; appropriating money to the commissioner of employment and economic development (DEED) for a grant to the city of St. Paul to pay, redeem or defease the debt service costs incurred for the River Centre campus; repealing certain rebate requirements
(Ch. 149, 2007 - VETO)