Establishing an aggregate resource preservation property tax program for the valuation and classification of property containing certain unmined commercial aggregate deposit; specifying qualifying property and certain affidavit and valuation deferment 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; permitting county termination and reauthorization upon county board resolution adoption, prospective application; subjecting property no longer 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, requiring documentation filing with county assessors, local zoning administrators and the department of natural resources (DNR), requiring supplemental affidavit filing for each subsequent mining, minimum acreage requirement; defining commercial aggregate deposit; modifying the definition of importer for imposed aggregate production tax purposes; modifying certain tax imposition requirements; modifying certain criminal penalty provisions; modifying the disposition of proceeds of taxes
(je)