1.1A bill for an act
1.2relating to the operation and financing of state and local government; making
1.3policy, technical, administrative, and clarifying changes to income, corporate
1.4franchise, estate, sales, use, mortgage, property, gross receipts, fuel, cigarette,
1.5tobacco, insurance, gambling, liquor, minerals, solid waste, and various taxes and
1.6tax-related provisions; modifying local government aid and tax data provisions;
1.7appropriating money for education, health, and human services;amending
1.8Minnesota Statutes 2008, sections 270B.14, subdivision 16; 270C.12, by adding
1.9a subdivision; 270C.446, subdivisions 2, 5; 270C.56, subdivision 1; 273.11,
1.10subdivision 23; 273.111, subdivision 4; 273.1115, subdivision 2; 273.1231,
1.11subdivision 8; 273.124, subdivisions 3, 3a, 13, 21; 273.13, subdivisions 23,
1.1225, 33; 273.33, subdivision 2; 273.37, subdivision 2; 274.13, subdivision
1.132; 274.135, subdivision 3; 274.14; 274.175; 282.01, subdivisions 1, 1a, 1b,
1.141c, 1d, 2, 3, 4, 7, 7a, by adding a subdivision; 287.04; 287.05, by adding a
1.15subdivision; 287.22; 287.2205; 287.25; 289A.08, subdivision 3; 289A.12, by
1.16adding a subdivision; 289A.18, subdivision 1; 289A.19, subdivision 4; 289A.31,
1.17subdivision 5; 289A.38, subdivision 7; 289A.41; 290.01, subdivision 19b;
1.18290.0671, subdivision 1; 290A.10; 290A.14; 290C.06; 290C.07; 295.56; 295.57,
1.19subdivision 5; 296A.21, subdivision 1; 297A.70, subdivisions 2, 4; 297A.992,
1.20subdivision 2; 297A.993, subdivision 1; 297E.02, subdivision 4; 297E.06, by
1.21adding a subdivision; 297E.11, subdivision 1; 297F.09, subdivision 7; 297G.09,
1.22subdivision 6; 297I.30, by adding a subdivision; 297I.35, subdivision 2;
1.23298.28, subdivision 11; 473.843, subdivision 3; 477A.011, subdivisions 34, 42;
1.24477A.013, subdivision 8; repealing Minnesota Statutes 2008, sections 282.01,
1.25subdivisions 9, 10, 11; 287.26; 287.27, subdivision 1; 297A.67, subdivision
1.2624; 298.28, subdivisions 11a, 13; 383A.76; Minnesota Rules, parts 8009.3000;
1.278115.0200; 8115.0300; 8115.0400; 8115.0500; 8115.0600; 8115.1000;
1.288115.1100; 8115.1200; 8115.1300; 8115.1400; 8115.1500; 8115.1600;
1.298115.1700; 8115.1800; 8115.1900; 8115.2000; 8115.2100; 8115.2200;
1.308115.2300; 8115.2400; 8115.2500; 8115.2600; 8115.2700; 8115.2800;
1.318115.2900; 8115.3000; 8115.4000; 8115.4100; 8115.4200; 8115.4300;
1.328115.4400; 8115.4500; 8115.4600; 8115.4700; 8115.4800; 8115.4900;
1.338115.5000; 8115.5100; 8115.5200; 8115.5300; 8115.5400; 8115.5500;
1.348115.5600; 8115.5700; 8115.5800; 8115.5900; 8115.6000; 8115.6100;
1.358115.6200; 8115.6300; 8115.6400; 8115.9900.
1.36BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
2.1
ARTICLE 1
2.2
INDIVIDUAL INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES
2.3 Section 1. Minnesota Statutes 2008, section 289A.08, subdivision 3, is amended to
2.4read:
2.5 Subd. 3.
Corporations. new text begin (a) new text end A corporation that is subject to the state's jurisdiction to
2.6tax under section
290.014, subdivision 5, must file a return, except that a foreign operating
2.7corporation as defined in section
290.01, subdivision 6b, is not required to file a return.
2.8
new text begin (b) Members of a unitary business that are required to file a combined report on one new text end
2.9
new text begin return must designate a member of the unitary business to be responsible for tax matters, new text end
2.10
new text begin including the filing of returns, the payment of taxes, additions to tax, penalties, interest, new text end
2.11
new text begin or any other payment, and for the receipt of refunds of taxes or interest paid in excess of new text end
2.12
new text begin taxes lawfully due. The designated member must be a member of the unitary business that new text end
2.13
new text begin is filing the single combined report and either:new text end
2.14
new text begin (1) a corporation that is subject to the taxes imposed by chapter 290; ornew text end
2.15
new text begin (2) a corporation that is not subject to the taxes imposed by chapter 290:new text end
2.16
new text begin (i) Such corporation consents by filing the return as a designated member under this new text end
2.17
new text begin clause to remit taxes, penalties, interest, or additions to tax due from the members of the new text end
2.18
new text begin unitary business subject to tax, and receive refunds or other payments on behalf of other new text end
2.19
new text begin members of the unitary business. The member designated under this clause is a "taxpayer" new text end
2.20
new text begin for the purposes of this chapter and chapter 270C, and is liable for any liability imposed new text end
2.21
new text begin on the unitary business under this chapter and chapter 290.new text end
2.22
new text begin (ii) If the state does not otherwise have the jurisdiction to tax the member designated new text end
2.23
new text begin under this clause, consenting to be the designated member does not create the jurisdiction new text end
2.24
new text begin to impose tax on the designated member, other than as described in item (i).new text end
2.25
new text begin (iii) The member designated under this clause must apply for a business tax account new text end
2.26
new text begin identification number.new text end
2.27
new text begin (c)new text end The commissioner shall adopt rules for the filing of one return on behalf of the
2.28members of an affiliated group of corporations that are required to file a combined report.
2.29All members of an affiliated group that are required to file a combined report must file one
2.30return on behalf of the members of the group under rules adopted by the commissioner.
2.31
new text begin (d)new text end If a corporation claims on a return that it has paid tax in excess of the amount of
2.32taxes lawfully due, that corporation must include on that return information necessary for
2.33payment of the tax in excess of the amount lawfully due by electronic means.
2.34
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxable years beginning after new text end
2.35
new text begin December 31, 2008.new text end
3.1 Sec. 2. Minnesota Statutes 2008, section 289A.12, is amended by adding a subdivision
3.2to read:
3.3
new text begin Subd. 16.new text end new text begin Qualified intermediaries.new text end new text begin The commissioner may by notice and demand new text end
3.4
new text begin require a qualified intermediary to file a return relating to transactions for which the new text end
3.5
new text begin intermediary acted to facilitate exchanges under section 1031 of the Internal Revenue new text end
3.6
new text begin Code. The return must include the name, address, and state or federal tax identification new text end
3.7
new text begin number or Social Security number of each of the parties to the exchange, information new text end
3.8
new text begin relating to the property subject to the exchange, and any other information required by new text end
3.9
new text begin the commissioner.new text end
3.10
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009, and applies to all new text end
3.11
new text begin transactions whether facilitated on, before, or after that date.new text end
3.12 Sec. 3. Minnesota Statutes 2008, section 289A.18, subdivision 1, is amended to read:
3.13 Subdivision 1.
Individual income, fiduciary income, corporate franchise, and
3.14
entertainment taxes; partnership and S corporation returns; information returns;
3.15
mining company returns. The returns required to be made under sections
289A.08 and
3.16289A.12
must be filed at the following times:
3.17 (1) returns made on the basis of the calendar year must be filed on April 15 following
3.18the close of the calendar year, except that returns of corporations must be filed on March
3.1915 following the close of the calendar year;
3.20 (2) returns made on the basis of the fiscal year must be filed on the 15th day of the
3.21fourth month following the close of the fiscal year, except that returns of corporations
3.22must be filed on the 15th day of the third month following the close of the fiscal year;
3.23 (3) returns for a fractional part of a year must be filed on the 15th day of the fourth
3.24month following the end of the month in which falls the last day of the period for which
3.25the return is made, except that the returns of corporations must be filed on the 15th day of
3.26the third month following the end of the tax year; or, in the case of a corporation which is
3.27a member of a unitary group, the return of the corporation must be filed on the 15th day of
3.28the third month following the end of the tax year of the unitary group in which falls the
3.29last day of the period for which the return is made;
3.30 (4) in the case of a final return of a decedent for a fractional part of a year, the return
3.31must be filed on the 15th day of the fourth month following the close of the 12-month
3.32period that began with the first day of that fractional part of a year;
3.33 (5) in the case of the return of a cooperative association, returns must be filed on or
3.34before the 15th day of the ninth month following the close of the taxable year;
4.1 (6) if a corporation has been divested from a unitary group and files a return for
4.2a fractional part of a year in which it was a member of a unitary business that files a
4.3combined report under section
290.17, subdivision 4, the divested corporation's return
4.4must be filed on the 15th day of the third month following the close of the common
4.5accounting period that includes the fractional year;
4.6 (7) returns of entertainment entities must be filed on April 15 following the close of
4.7the calendar year;
4.8 (8) returns required to be filed under section
289A.08, subdivision 4, must be filed
4.9on the 15th day of the fifth month following the close of the taxable year;
4.10 (9) returns of mining companies must be filed on May 1 following the close of the
4.11calendar year; and
4.12 (10) returns required to be filed with the commissioner under section
289A.12,
4.13subdivision 2
or
new text begin ,new text end 4 to 10,
new text begin or 16new text end must be filed within 30 days after being demanded by
4.14the commissioner.
4.15
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
4.16 Sec. 4. Minnesota Statutes 2008, section 289A.19, subdivision 4, is amended to read:
4.17 Subd. 4.
Estate tax returns. When an extension to file the federal estate tax return
4.18has been granted under section 6081 of the Internal Revenue Code, the time for filing
4.19the estate tax return is extended for that period. If the estate requests an extension to
4.20file an estate tax return within the time provided in section
289A.18, subdivision 3, the
4.21commissioner shall extend the time for filing the estate tax return for six months.
new text begin The time new text end
4.22
new text begin for filing an estate tax return shall be extended for either six months or the amount of new text end
4.23
new text begin time granted under section 6081 of the Internal Revenue Code to file the federal estate new text end
4.24
new text begin tax return, whichever is longer.new text end
4.25
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for estates of decedents dying after new text end
4.26
new text begin December 31, 2008.new text end
4.27 Sec. 5. Minnesota Statutes 2008, section 289A.31, subdivision 5, is amended to read:
4.28 Subd. 5.
Withholding tax, withholding from payments to out-of-state
4.29
contractors, and withholding by partnerships and small business corporations. (a)
4.30Except as provided in paragraph (b), an employer or person withholding tax under section
4.31290.92
or
290.923, subdivision 2, who fails to pay to or deposit with the commissioner a
4.32sum or sums required by those sections to be deducted, withheld, and paid, is personally
4.33and individually liable to the state for the sum or sums, and added penalties and interest,
5.1and is not liable to another person for that payment or payments. The sum or sums
5.2deducted and withheld under section
290.92, subdivision 2a or 3, or
290.923, subdivision
5.32
, must be held as a special fund in trust for the state of Minnesota.
5.4(b) If the employer or person withholding tax under section
290.92 or
290.923,
5.5subdivision 2
, fails to deduct and withhold the tax in violation of those sections, and later
5.6the taxes against which the tax may be credited are paid, the tax required to be deducted
5.7and withheld will not be collected from the employer. This does not, however, relieve the
5.8employer from liability for any penalties and interest otherwise applicable for failure to
5.9deduct and withhold.
new text begin This paragraph does not apply to an employer subject to paragraph new text end
5.10
new text begin (g), or to a contractor required to withhold under section 290.92, subdivision 31.new text end
5.11(c) Liability for payment of withholding taxes includes a responsible person or entity
5.12described in the personal liability provisions of section
270C.56.
5.13(d) Liability for payment of withholding taxes includes a third party lender or surety
5.14described in section
270C.59.
5.15(e) A partnership or S corporation required to withhold and remit tax under section
5.16290.92, subdivisions 4b and 4c
, is liable for payment of the tax to the commissioner, and a
5.17person having control of or responsibility for the withholding of the tax or the filing of
5.18returns due in connection with the tax is personally liable for the tax due.
5.19(f) A payor of sums required to be withheld under section
290.9705, subdivision
5.201
, is liable to the state for the amount required to be deducted, and is not liable to an
5.21out-of-state contractor for the amount of the payment.
5.22
new text begin (g) If an employer fails to withhold tax from the wages of an employee when new text end
5.23
new text begin required to do so under section 290.92, subdivision 2a, by reason of treating such new text end
5.24
new text begin employee as not being an employee, then the liability for tax is equal to three percent of new text end
5.25
new text begin the wages paid to the employee. The liability for tax of an employee is not affected by new text end
5.26
new text begin the assessment or collection of tax under this paragraph. The employer is not entitled to new text end
5.27
new text begin recover from the employee any tax determined under this paragraph.new text end
5.28
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxes required to be withheld new text end
5.29
new text begin after June 30, 2009.new text end
5.30 Sec. 6. Minnesota Statutes 2008, section 289A.38, subdivision 7, is amended to read:
5.31 Subd. 7.
Federal tax changes. If the amount of income, items of tax preference,
5.32deductions, or credits for any year of a taxpayer
new text begin , or the wages paid by a taxpayer for new text end
5.33
new text begin any period,new text end as reported to the Internal Revenue Service is changed or corrected by the
5.34commissioner of Internal Revenue or other officer of the United States or other competent
5.35authority, or where a renegotiation of a contract or subcontract with the United States
6.1results in a change in income, items of tax preference, deductions, credits, or withholding
6.2tax, or, in the case of estate tax, where there are adjustments to the taxable estate, the
6.3taxpayer shall report the change or correction or renegotiation results in writing to the
6.4commissioner. The report must be submitted within 180 days after the final determination
6.5and must be in the form of either an amended Minnesota estate, withholding tax, corporate
6.6franchise tax, or income tax return conceding the accuracy of the federal determination
6.7or a letter detailing how the federal determination is incorrect or does not change the
6.8Minnesota tax. An amended Minnesota income tax return must be accompanied by an
6.9amended property tax refund return, if necessary. A taxpayer filing an amended federal
6.10tax return must also file a copy of the amended return with the commissioner of revenue
6.11within 180 days after filing the amended return.
6.12
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
6.13 Sec. 7. Minnesota Statutes 2008, section 290.01, subdivision 19b, is amended to read:
6.14 Subd. 19b.
Subtractions from federal taxable income. For individuals, estates,
6.15and trusts, there shall be subtracted from federal taxable income:
6.16 (1) net interest income on obligations of any authority, commission, or
6.17instrumentality of the United States to the extent includable in taxable income for federal
6.18income tax purposes but exempt from state income tax under the laws of the United States;
6.19 (2) if included in federal taxable income, the amount of any overpayment of income
6.20tax to Minnesota or to any other state, for any previous taxable year, whether the amount
6.21is received as a refund or as a credit to another taxable year's income tax liability;
6.22 (3) the amount paid to others, less the amount used to claim the credit allowed under
6.23section
290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten
6.24to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and
6.25transportation of each qualifying child in attending an elementary or secondary school
6.26situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a
6.27resident of this state may legally fulfill the state's compulsory attendance laws, which
6.28is not operated for profit, and which adheres to the provisions of the Civil Rights Act
6.29of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or
6.30tuition as defined in section
290.0674, subdivision 1, clause (1). As used in this clause,
6.31"textbooks" includes books and other instructional materials and equipment purchased
6.32or leased for use in elementary and secondary schools in teaching only those subjects
6.33legally and commonly taught in public elementary and secondary schools in this state.
6.34Equipment expenses qualifying for deduction includes expenses as defined and limited in
6.35section
290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional
7.1books and materials used in the teaching of religious tenets, doctrines, or worship, the
7.2purpose of which is to instill such tenets, doctrines, or worship, nor does it include books
7.3or materials for, or transportation to, extracurricular activities including sporting events,
7.4musical or dramatic events, speech activities, driver's education, or similar programs.
new text begin No new text end
7.5
new text begin deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or new text end
7.6
new text begin the qualifying child's vehicle to provide such transportation for a qualifying child. new text end For
7.7purposes of the subtraction provided by this clause, "qualifying child" has the meaning
7.8given in section 32(c)(3) of the Internal Revenue Code;
7.9 (4) income as provided under section
290.0802;
7.10 (5) to the extent included in federal adjusted gross income, income realized on
7.11disposition of property exempt from tax under section
290.491;
7.12 (6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
7.13of the Internal Revenue Code in determining federal taxable income by an individual
7.14who does not itemize deductions for federal income tax purposes for the taxable year, an
7.15amount equal to 50 percent of the excess of charitable contributions over $500 allowable
7.16as a deduction for the taxable year under section 170(a) of the Internal Revenue Code and
7.17under the provisions of Public Law 109-1;
7.18 (7) for taxable years beginning before January 1, 2008, the amount of the federal
7.19small ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code
7.20which is included in gross income under section 87 of the Internal Revenue Code;
7.21 (8) for individuals who are allowed a federal foreign tax credit for taxes that do not
7.22qualify for a credit under section
290.06, subdivision 22, an amount equal to the carryover
7.23of subnational foreign taxes for the taxable year, but not to exceed the total subnational
7.24foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
7.25"federal foreign tax credit" means the credit allowed under section 27 of the Internal
7.26Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
7.27under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
7.28the extent they exceed the federal foreign tax credit;
7.29 (9) in each of the five tax years immediately following the tax year in which an
7.30addition is required under subdivision 19a, clause (7), or 19c, clause (15), in the case
7.31of a shareholder of a corporation that is an S corporation, an amount equal to one-fifth
7.32of the delayed depreciation. For purposes of this clause, "delayed depreciation" means
7.33the amount of the addition made by the taxpayer under subdivision 19a, clause (7), or
7.34subdivision 19c, clause (15), in the case of a shareholder of an S corporation, minus the
7.35positive value of any net operating loss under section 172 of the Internal Revenue Code
8.1generated for the tax year of the addition. The resulting delayed depreciation cannot be
8.2less than zero;
8.3 (10) job opportunity building zone income as provided under section
469.316;
8.4 (11) to the extent included in federal taxable income, the amount of compensation
8.5paid to members of the Minnesota National Guard or other reserve components of the
8.6United States military for active service performed in Minnesota, excluding compensation
8.7for services performed under the Active Guard Reserve (AGR) program. For purposes of
8.8this clause, "active service" means (i) state active service as defined in section
190.05,
8.9subdivision 5a
, clause (1); (ii) federally funded state active service as defined in section
8.10190.05, subdivision 5b
; or (iii) federal active service as defined in section
190.05,
8.11subdivision 5c
, but "active service" excludes service performed in accordance with section
8.12190.08, subdivision 3
;
8.13 (12) to the extent included in federal taxable income, the amount of compensation
8.14paid to Minnesota residents who are members of the armed forces of the United States or
8.15United Nations for active duty performed outside Minnesota under United States Code,
8.16title 10, section 101(d); United States Code, title 32, section 101(12); or the authority of
8.17the United Nations;
8.18 (13) an amount, not to exceed $10,000, equal to qualified expenses related to a
8.19qualified donor's donation, while living, of one or more of the qualified donor's organs
8.20to another person for human organ transplantation. For purposes of this clause, "organ"
8.21means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
8.22"human organ transplantation" means the medical procedure by which transfer of a human
8.23organ is made from the body of one person to the body of another person; "qualified
8.24expenses" means unreimbursed expenses for both the individual and the qualified donor
8.25for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
8.26may be subtracted under this clause only once; and "qualified donor" means the individual
8.27or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
8.28individual may claim the subtraction in this clause for each instance of organ donation for
8.29transplantation during the taxable year in which the qualified expenses occur;
8.30 (14) in each of the five tax years immediately following the tax year in which an
8.31addition is required under subdivision 19a, clause (8), or 19c, clause (16), in the case of a
8.32shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
8.33addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (16), in the
8.34case of a shareholder of a corporation that is an S corporation, minus the positive value of
8.35any net operating loss under section 172 of the Internal Revenue Code generated for the
9.1tax year of the addition. If the net operating loss exceeds the addition for the tax year, a
9.2subtraction is not allowed under this clause;
9.3 (15) to the extent included in federal taxable income, compensation paid to a service
9.4member as defined in United States Code, title 10, section 101(a)(5), for military service
9.5as defined in the Servicemembers Civil Relief Act, Public Law 108-189, section 101(2);
9.6 (16) international economic development zone income as provided under section
9.7469.325
; and
9.8 (17) to the extent included in federal taxable income, the amount of national service
9.9educational awards received from the National Service Trust under United States Code,
9.10title 42, sections 12601 to 12604, for service in an approved Americorps National Service
9.11program.
9.12
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
9.13 Sec. 8. Minnesota Statutes 2008, section 290.0671, subdivision 1, is amended to read:
9.14 Subdivision 1.
Credit allowed. (a) An individual is allowed a credit against the tax
9.15imposed by this chapter equal to a percentage of earned income. To receive a credit, a
9.16taxpayer must be eligible for a credit under section 32 of the Internal Revenue Code.
9.17(b) For individuals with no qualifying children, the credit equals
1.9125 percent of
9.18the first $4,620 of earned income. The credit is reduced by
1.9125 percent of earned
9.19income or adjusted gross income, whichever is greater, in excess of $5,770, but in no
9.20case is the credit less than zero.
9.21(c) For individuals with one qualifying child, the credit equals 8.5 percent of the first
9.22$6,920 of earned income and 8.5 percent of earned income over $12,080 but less than
9.23$13,450. The credit is reduced by
5.73 percent of earned income or adjusted gross income,
9.24whichever is greater, in excess of $15,080, but in no case is the credit less than zero.
9.25(d) For individuals with two or more qualifying children, the credit equals ten
9.26percent of the first $9,720 of earned income and 20 percent of earned income over
9.27$14,860 but less than $16,800. The credit is reduced by 10.3 percent of earned income
9.28or adjusted gross income, whichever is greater, in excess of $17,890, but in no case is
9.29the credit less than zero.
9.30(e) For a nonresident or part-year resident, the credit must be allocated based on the
9.31percentage calculated under section
290.06, subdivision 2c, paragraph (e).
9.32(f) For a person who was a resident for the entire tax year and has earned income
9.33not subject to tax under this chapter, including income excluded under section
290.01,
9.34subdivision 19b
, clause (10) or (16), the credit must be allocated based on the ratio of
9.35federal adjusted gross income reduced by the earned income not subject to tax under
10.1this chapter over federal adjusted gross income. For purposes of this paragraph, the
10.2subtractions for military pay under section
290.01, subdivision 19b, clauses (11) and (12),
10.3are not considered "earned income not subject to tax under this chapter."
10.4For the purposes of this paragraph, the exclusion of combat pay under section 112
10.5of the Internal Revenue Code is not considered "earned income not subject to tax under
10.6this chapter."
10.7(g) For tax years beginning after December 31, 2001, and before December 31,
10.82004, the $5,770 in paragraph (b), the $15,080 in paragraph (c), and the $17,890 in
10.9paragraph (d), after being adjusted for inflation under subdivision 7, are each increased by
10.10$1,000 for married taxpayers filing joint returns.
10.11(h) For tax years beginning after December 31, 2004, and before December 31,
10.122007, the $5,770 in paragraph (b), the $15,080 in paragraph (c), and the $17,890 in
10.13paragraph (d), after being adjusted for inflation under subdivision 7, are each increased by
10.14$2,000 for married taxpayers filing joint returns.
10.15(i)
new text begin (g) new text end For tax years beginning after December 31, 2007, and before December
10.1631, 2010, the $5,770 in paragraph (b), the $15,080 in paragraph (c), and the $17,890 in
10.17paragraph (d), after being adjusted for inflation under subdivision 7, are each increased by
10.18$3,000 for married taxpayers filing joint returns. For tax years beginning after December
10.1931, 2008, the
new text begin commissioner shall annually adjust the new text end $3,000 is adjusted annually for
10.20inflation under subdivision 7.
new text begin by the percentage determined pursuant to the provisions new text end
10.21
new text begin of section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B), the word new text end
10.22
new text begin "2007" shall be substituted for the word "1992." For 2009, the commissioner shall then new text end
10.23
new text begin determine the percent change from the 12 months ending on August 31, 2007, to the 12 new text end
10.24
new text begin months ending on August 31, 2008, and in each subsequent year, from the 12 months new text end
10.25
new text begin ending on August 31, 2007, to the 12 months ending on August 31 of the year preceding new text end
10.26
new text begin the taxable year. The earned income thresholds as adjusted for inflation must be rounded new text end
10.27
new text begin to the nearest $10. If the amount ends in $5, the amount is rounded up to the nearest $10. new text end
10.28
new text begin The determination of the commissioner under this subdivision is not a rule under the new text end
10.29
new text begin Administrative Procedure Act.new text end
10.30(j)
new text begin (h) new text end The commissioner shall construct tables showing the amount of the credit
10.31at various income levels and make them available to taxpayers. The tables shall follow
10.32the schedule contained in this subdivision, except that the commissioner may graduate
10.33the transition between income brackets.
10.34
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxable years beginning after new text end
10.35
new text begin December 31, 2008.new text end
11.1 Sec. 9. Minnesota Statutes 2008, section 290A.10, is amended to read:
11.2
290A.10 PROOF OF TAXES PAID.
11.3Every claimant who files a claim for relief for property taxes payable shall include
11.4with the claim a property tax statement or a reproduction thereof in a form deemed
11.5satisfactory by the commissioner of revenue indicating that there are no delinquent
11.6property taxes on the homestead. Indication on the property tax statement from the county
11.7treasurer that there are no delinquent taxes on the homestead shall be sufficient proof.
11.8Taxes included in a confession of judgment under section
new text begin 277.23 ornew text end
279.37 shall not
11.9constitute delinquent taxes as long as the claimant is current on the payments required to
11.10be made under section
new text begin 277.23 ornew text end
279.37.
11.11
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
11.12 Sec. 10. Minnesota Statutes 2008, section 290A.14, is amended to read:
11.13
290A.14 PROPERTY TAX STATEMENT.
11.14The county treasurer shall prepare and send a sufficient number of copies of the
11.15property tax statement to the owner, and to the owner's escrow agent if the taxes are
11.16paid via an escrow account, to enable the owner to comply with the filing requirements
11.17of this chapter and to retain one copy as a record. The property tax statement, in a form
11.18prescribed by the commissioner, shall indicate the manner in which the claimant may
11.19claim relief from the state under both this chapter and chapter 290B, and the amount of the
11.20tax for which the applicant may claim relief. The statement shall also indicate if there
11.21are delinquent property taxes on the property in the preceding year. Taxes included in a
11.22confession of judgment under section
new text begin 277.23 ornew text end
279.37 shall not constitute delinquent
11.23taxes as long as the claimant is current on the payments required to be made under section
new text begin new text end
11.24
new text begin 277.23 ornew text end
279.37.
11.25
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
11.26 Sec. 11.
new text begin REPEALER.new text end
11.27
new text begin Minnesota Rules, part 8009.3000,new text end new text begin is repealed.new text end
11.28
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
12.1
ARTICLE 2
12.2
SALES AND USE TAXES
12.3 Section 1. Minnesota Statutes 2008, section 297A.70, subdivision 2, is amended to
12.4read:
12.5 Subd. 2.
Sales to government. (a) All sales, except those listed in paragraph (b),
12.6to the following governments and political subdivisions, or to the listed agencies or
12.7instrumentalities of governments and political subdivisions, are exempt:
12.8(1) the United States and its agencies and instrumentalities;
12.9(2) school districts, the University of Minnesota, state universities, community
12.10colleges, technical colleges, state academies, the Perpich Minnesota Center for Arts
12.11Education, and an instrumentality of a political subdivision that is accredited as an
12.12optional/special function school by the North Central Association of Colleges and Schools;
12.13(3) hospitals and nursing homes owned and operated by political subdivisions of
12.14the state of tangible personal property and taxable services used at or by hospitals and
12.15nursing homes;
12.16(4) the Metropolitan Council, for its purchases of vehicles and repair parts to equip
12.17operations provided for in section
473.4051;
12.18(5) other states or political subdivisions of other states, if the sale would be exempt
12.19from taxation if it occurred in that state; and
12.20(6) sales to public libraries, public library systems, multicounty, multitype library
12.21systems as defined in section
134.001, county law libraries under chapter 134A, state
12.22agency libraries, the state library under section
480.09, and the Legislative Reference
12.23Library.
12.24(b) This exemption does not apply to the sales of the following products and services:
12.25(1) building, construction, or reconstruction materials purchased by a contractor
12.26or a subcontractor as a part of a lump-sum contract or similar type of contract with a
12.27guaranteed maximum price covering both labor and materials for use in the construction,
12.28alteration, or repair of a building or facility;
12.29(2) construction materials purchased by tax exempt entities or their contractors to
12.30be used in constructing buildings or facilities which will not be used principally by the
12.31tax exempt entities;
12.32(3) the leasing of a motor vehicle as defined in section
297B.01, subdivision 11,
12.33except for leases entered into by the United States or its agencies or instrumentalities; or
12.34(4) lodging as defined under section
297A.61, subdivision 3, paragraph (g), clause
12.35(2), and prepared food, candy, and soft drinks,
new text begin and alcoholic beverages as defined in new text end
13.1
new text begin section 297A.67, subdivision 2, new text end except for lodging, prepared food, candy, and soft
13.2drinks
new text begin , and alcoholic beveragesnew text end purchased directly by the United States or its agencies
13.3or instrumentalities.
13.4(c) As used in this subdivision, "school districts" means public school entities and
13.5districts of every kind and nature organized under the laws of the state of Minnesota, and
13.6any instrumentality of a school district, as defined in section
471.59.
13.7
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for sales and purchases made after new text end
13.8
new text begin June 30, 2009.new text end
13.9 Sec. 2. Minnesota Statutes 2008, section 297A.70, subdivision 4, is amended to read:
13.10 Subd. 4.
Sales to nonprofit groups. (a) All sales, except those listed in paragraph
13.11(b), to the following "nonprofit organizations" are exempt:
13.12(1) a corporation, society, association, foundation, or institution organized and
13.13operated exclusively for charitable, religious, or educational purposes if the item
13.14purchased is used in the performance of charitable, religious, or educational functions; and
13.15(2) any senior citizen group or association of groups that:
13.16(i) in general limits membership to persons who are either age 55 or older, or
13.17physically disabled; and
13.18(ii) is organized and operated exclusively for pleasure, recreation, and other
13.19nonprofit purposes,
new text begin not including housing, new text end no part of the net earnings of which inures to
13.20the benefit of any private shareholders.
new text begin ; andnew text end
13.21
new text begin (iii) is an exempt organization under section 501(c) of the Internal Revenue Code.new text end
13.22For purposes of this subdivision, charitable purpose includes the maintenance of a
13.23cemetery owned by a religious organization.
13.24(b) This exemption does not apply to the following sales:
13.25(1) building, construction, or reconstruction materials purchased by a contractor
13.26or a subcontractor as a part of a lump-sum contract or similar type of contract with a
13.27guaranteed maximum price covering both labor and materials for use in the construction,
13.28alteration, or repair of a building or facility;
13.29(2) construction materials purchased by tax-exempt entities or their contractors to
13.30be used in constructing buildings or facilities that will not be used principally by the
13.31tax-exempt entities; and
13.32(3) lodging as defined under section
297A.61, subdivision 3, paragraph (g), clause
13.33(2), and prepared food, candy, and soft drinks
new text begin , and alcoholic beverages as defined in new text end
14.1
new text begin section 297A.67, subdivision 2, except wine purchased by an established religious new text end
14.2
new text begin organization for sacramental purposesnew text end ; and
14.3(4) leasing of a motor vehicle as defined in section
297B.01, subdivision 11, except
14.4as provided in paragraph (c).
14.5(c) This exemption applies to the leasing of a motor vehicle as defined in section
14.6297B.01, subdivision 11
, only if the vehicle is:
14.7(1) a truck, as defined in section
168.002, a bus, as defined in section
168.002, or a
14.8passenger automobile, as defined in section
168.002, if the automobile is designed and
14.9used for carrying more than nine persons including the driver; and
14.10(2) intended to be used primarily to transport tangible personal property or
14.11individuals, other than employees, to whom the organization provides service in
14.12performing its charitable, religious, or educational purpose.
14.13(d) A limited liability company also qualifies for exemption under this subdivision if
14.14(1) it consists of a sole member that would qualify for the exemption, and (2) the items
14.15purchased qualify for the exemption.
14.16
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for sales and purchases made after new text end
14.17
new text begin June 30, 2009, except that the amendment to paragraph (a) is effective the day following new text end
14.18
new text begin final enactment.new text end
14.19 Sec. 3. Minnesota Statutes 2008, section 297A.992, subdivision 2, is amended to read:
14.20 Subd. 2.
Authorization; rates. (a) Notwithstanding section
297A.99, subdivisions
14.211, 2, and 3, or
477A.016, or any other law, the board of a county participating in a
14.22joint powers agreement as specified in this section shall impose by resolution (1) a
14.23transportation sales and use tax at a rate of one-quarter of one percent on retail sales and
14.24uses taxable under this chapter, and (2) an excise tax of $20 per motor vehicle
new text begin , as defined new text end
14.25
new text begin in section 297B.01, subdivision 5,new text end purchased or acquired from any person engaged in the
14.26business of selling motor vehicles at retail, occurring within the jurisdiction of the taxing
14.27authority. The taxes authorized are to fund transportation improvements as specified in
14.28this section, including debt service on obligations issued to finance such improvements
14.29pursuant to subdivision 7.
14.30 (b) The tax imposed under this section is not included in determining if the total tax
14.31on lodging in the city of Minneapolis exceeds the maximum allowed tax under Laws 1986,
14.32chapter 396, section 5, as amended by Laws 2001, First Special Session chapter 5, article
14.3312, section 87, or in determining a tax that may be imposed under any other limitations.
14.34
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
15.1 Sec. 4. Minnesota Statutes 2008, section 297A.993, subdivision 1, is amended to read:
15.2 Subdivision 1.
Authorization; rates. Notwithstanding section
297A.99,
15.3subdivisions 1, 2, 3, 5, and 13, or
477A.016, or any other law, the board of a county outside
15.4the metropolitan transportation area, as defined under section
297A.992, subdivision 1, or
15.5more than one county outside the metropolitan transportation area acting under a joint
15.6powers agreement, may impose (1) a transportation sales tax at a rate of up to one-half of
15.7one percent on retail sales and uses taxable under this chapter, and (2) an excise tax of $20
15.8per motor vehicle
new text begin , as defined in section 297B.01, subdivision 5,new text end purchased or acquired
15.9from any person engaged in the business of selling motor vehicles at retail, occurring
15.10within the jurisdiction of the taxing authority. The taxes imposed under this section are
15.11subject to approval by a majority of the voters in each of the counties affected at a general
15.12election who vote on the question to impose the taxes.
15.13
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
15.14 Sec. 5.
new text begin REPEALER.new text end
15.15
new text begin Minnesota Statutes 2008, section 297A.67, subdivision 24,new text end new text begin is repealed.new text end
15.16
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
15.17
ARTICLE 3
15.18
SPECIAL TAXES
15.19 Section 1. Minnesota Statutes 2008, section 287.04, is amended to read:
15.20
287.04 EXEMPTIONS.
15.21The tax imposed by section
287.035 does not apply to:
15.22(a) A decree of marriage dissolution or an instrument made pursuant to it.
15.23(b) A mortgage given to correct a misdescription of the mortgaged property.
15.24(c) A mortgage or other instrument that adds additional security for the same debt
15.25for which mortgage registry tax has been paid.
15.26(d) A contract for the conveyance of any interest in real property, including a
15.27contract for deed.
15.28(e) A mortgage secured by real property subject to the minerals production tax of
15.29sections
298.24 to
298.28.
15.30(f) The principal amount of a mortgage loan made under a low and moderate
15.31income or other affordable housing program, if the mortgagee is a federal, state, or local
15.32government agency.
15.33(g) Mortgages granted by fraternal benefit societies subject to section
64B.24.
16.1(h) A mortgage amendment or extension, as defined in section
287.01.
16.2(i) An agricultural mortgage if the proceeds of the loan secured by the mortgage are
16.3used to acquire or improve real property classified under section
273.13, subdivision 23,
16.4paragraph (a), or (b), clause (1), (2), or (3).
16.5(j) A mortgage on an armory building as set forth in section
193.147.
16.6
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
16.7 Sec. 2. Minnesota Statutes 2008, section 287.05, is amended by adding a subdivision
16.8to read:
16.9
new text begin Subd. 9.new text end new text begin Modification of mortgage.new text end new text begin If a mortgage, or a document modifying a new text end
16.10
new text begin mortgage, contains more than one statement that purports to limit: the enforcement of new text end
16.11
new text begin the mortgage to a certain dollar amount; the tax imposed on the mortgage under this new text end
16.12
new text begin chapter; or the effect of a modifying document, including but not limited to the statements new text end
16.13
new text begin authorized in subdivisions 1, 1a, and 8, then the tax must be imposed based on the new text end
16.14
new text begin combined effect, if any, of all the statements.new text end
16.15
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
16.16 Sec. 3. Minnesota Statutes 2008, section 287.22, is amended to read:
16.17
287.22 EXEMPTIONS.
16.18 The tax imposed by section
287.21 does not apply to:
16.19 (1) an executory contract for the sale of real property under which the purchaser is
16.20entitled to or does take possession of the real property, or any assignment or cancellation
16.21of the contract;
16.22 (2) a mortgage or an amendment, assignment, extension, partial release, or
16.23satisfaction of a mortgage;
16.24 (3) a will;
16.25 (4) a plat;
16.26 (5) a lease, amendment of lease, assignment of lease, or memorandum of lease;
16.27 (6) a deed, instrument, or writing in which the United States or any agency or
16.28instrumentality thereof is the grantor, assignor, transferor, conveyor, grantee, or assignee;
16.29 (7) a deed for a cemetery lot or lots;
16.30 (8) a deed of distribution by a personal representative;
16.31 (9) a deed to or from a co-owner partitioning their undivided interest in the same
16.32piece of real property;
17.1 (10) a deed or other instrument of conveyance issued pursuant to a permanent school
17.2fund land exchange under section
92.121 and related laws;
17.3 (11) a referee's or sheriff's certificate of sale in a mortgage or lien foreclosure sale;
17.4 (12) a referee's, sheriff's, or certificate holder's certificate of redemption from a
17.5mortgage or lien foreclosure sale issued under section 580.23 or other statute applicable to
17.6redemption by an owner of real property;
17.7 (13) a deed, instrument, or writing which grants, creates, modifies, or terminates
17.8an easement;
17.9 (14) a decree of marriage dissolution, as defined in section
287.01, subdivision 4,
17.10or a deed or other instrument between the parties to the dissolution made pursuant to the
17.11terms of the decree; and
17.12 (15) a transfer on death deed under section
507.071new text begin , and any affidavit or other new text end
17.13
new text begin document to the extent it references a transfer on death deednew text end .
17.14
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
17.15 Sec. 4. Minnesota Statutes 2008, section 287.25, is amended to read:
17.16
287.25 PAYMENT OF TAX; STAMPS.
17.17 Except for documents filed electronically, the county board shall determine the
17.18method for collection of the tax imposed by section
:
17.19 (1) The tax imposed by section
may be paid by the affixing of a documentary
17.20stamp or stamps in the amount of the tax to the document or instrument with respect to
17.21which the tax is paid, provided that the county board may permit the payment of the
17.22tax without the affixing of the documentary stamps and in such cases shall direct the
17.23treasurer to endorse a receipt for such tax upon the face of the document or instrument.
17.24Documents submitted electronically must have the deed tax data affixed electronically and
17.25the tax paid as provided in section
.
17.26 (2) the tax imposed by section
287.21 may
new text begin mustnew text end be paid in the manner prescribed by
17.27section
287.08 relating to payment of mortgage registration tax
new text begin , and the treasurer must new text end
17.28
new text begin endorse a receipt for the tax on the face of the document or instrumentnew text end .
17.29
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
17.30 Sec. 5. Minnesota Statutes 2008, section 295.56, is amended to read:
17.31
295.56 TRANSFER OF ACCOUNTS RECEIVABLE.
17.32When a hospital or
new text begin , surgical center, new text end health care provider
new text begin , or wholesale drug new text end
17.33
new text begin distributornew text end transfers, assigns, or sells accounts receivable to another person who is subject
18.1to tax under this chapter, liability for the tax on the accounts receivable is imposed on the
18.2transferee, assignee, or buyer of the accounts receivable. No liability for these accounts
18.3receivable is imposed on the transferor, assignor, or seller of the accounts receivable.
18.4
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
18.5 Sec. 6. Minnesota Statutes 2008, section 295.57, subdivision 5, is amended to read:
18.6 Subd. 5.
Exemption for amounts paid for legend drugs. If a hospital
new text begin , surgical new text end
18.7
new text begin center,new text end or health care provider cannot determine the actual cost or reimbursement of
18.8legend drugs under the exemption provided in section
295.53, subdivision 1, paragraph
18.9(a), clause (6)
new text begin (5)new text end , the following method must be used:
18.10A hospital
new text begin , surgical center,new text end or health care provider must determine the amount paid
18.11for legend drugs used during the month or quarter and multiply that amount by a ratio,
18.12the numerator of which is the total amount received for taxable patient services, and the
18.13denominator of which is the total amount received for all patient services, including
18.14amounts exempt under section
295.53, subdivision 1. The result represents the allowable
18.15exemption for the monthly or quarterly cost of drugs.
18.16
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
18.17 Sec. 7. Minnesota Statutes 2008, section 296A.21, subdivision 1, is amended to read:
18.18 Subdivision 1.
General rules. (a) The commissioner shall make determinations,
18.19corrections, assessments, and refunds with respect to taxes and fees under this chapter,
18.20including interest, additions to taxes, and assessable penalties. Except as otherwise
18.21provided in this section, the amount of taxes assessable must be assessed within 3-1/2
18.22years after the date the return is filed.
new text begin For purposes of this section, a tax return filed before new text end
18.23
new text begin the last day prescribed by law for filing is considered to be filed on the last day.new text end
18.24(b) A claim for a refund of an overpayment of state tax or fees must be filed within
18.253-1/2 years from the date prescribed for filing the return, plus any extension of time
18.26granted for filing the return, but only if filed within the extended time; or the claim must
18.27be filed within one year from the date of an order assessing tax or fees, or from the date of
18.28a return filed by the commissioner, upon payment in full of the tax, fees, penalties, and
18.29interest shown on the order or return, whichever period expires later.
18.30
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
18.31 Sec. 8. Minnesota Statutes 2008, section 297E.02, subdivision 4, is amended to read:
19.1 Subd. 4.
Pull-tab and tipboard tax. (a) A tax is imposed on the sale of each deal
19.2of pull-tabs and tipboards sold by a distributor. The rate of the tax is 1.7 percent of the
19.3ideal gross of the pull-tab or tipboard deal. The sales tax imposed by chapter 297A on the
19.4sale of the pull-tabs and tipboards by the distributor is imposed on the retail sales price
19.5less the tax imposed by this subdivision. The retail sale of pull-tabs or tipboards by the
19.6organization is exempt from taxes imposed by chapter 297A and is exempt from all local
19.7taxes and license fees except a fee authorized under section
349.16, subdivision 8.
19.8(b) The liability for the tax imposed by this section is incurred when the pull-tabs
19.9and tipboards are delivered by the distributor to the customer or to a common or contract
19.10carrier for delivery to the customer, or when received by the customer's authorized
19.11representative at the distributor's place of business, regardless of the distributor's method
19.12of accounting or the terms of the sale.
19.13The tax imposed by this subdivision is imposed on all sales of pull-tabs and
19.14tipboards, except the following:
19.15(1) sales to the governing body of an Indian tribal organization for use on an Indian
19.16reservation;
19.17(2) sales to distributors licensed under the laws of another state or of a province of
19.18Canada, as long as all statutory and regulatory requirements are met in the other state or
19.19province;
19.20(3) sales of promotional tickets as defined in section
349.12; and
19.21(4) pull-tabs and tipboards sold to an organization that sells pull-tabs and tipboards
19.22under the exemption from licensing in section
349.166, subdivision 2. A distributor shall
19.23require an organization conducting exempt gambling to show proof of its exempt status
19.24before making a tax-exempt sale of pull-tabs or tipboards to the organization. A distributor
19.25shall identify, on all reports submitted to the commissioner, all sales of pull-tabs and
19.26tipboards that are exempt from tax under this subdivision.
19.27(c) A distributor having a liability of $120,000
new text begin $10,000new text end or more during a fiscal year
19.28ending June 30 must remit all liabilities in the subsequent calendar year by electronic
19.29means.
19.30(d) Any customer who purchases deals of pull-tabs or tipboards from a distributor
19.31may file an annual claim for a refund or credit of taxes paid pursuant to this subdivision
19.32for unsold pull-tab and tipboard tickets. The claim must be filed with the commissioner on
19.33a form prescribed by the commissioner by March 20 of the year following the calendar
19.34year for which the refund is claimed. The refund must be filed as part of the customer's
19.35February monthly return. The refund or credit is equal to 1.7 percent of the face value
19.36of the unsold pull-tab or tipboard tickets, provided that the refund or credit will be 1.75
20.1percent of the face value of the unsold pull-tab or tipboard tickets for claims for a refund
20.2or credit of taxes filed on the February 2001 monthly return. The refund claimed will be
20.3applied as a credit against tax owing under this chapter on the February monthly return. If
20.4the refund claimed exceeds the tax owing on the February monthly return, that amount
20.5will be refunded. The amount refunded will bear interest pursuant to section
270C.405
20.6from 90 days after the claim is filed.
20.7
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for payments due in calendar year new text end
20.8
new text begin 2010 and thereafter, based upon liabilities incurred in the fiscal year ending June 30, new text end
20.9
new text begin 2009, and in fiscal years thereafter.new text end
20.10 Sec. 9. Minnesota Statutes 2008, section 297E.06, is amended by adding a subdivision
20.11to read:
20.12
new text begin Subd. 1a.new text end new text begin Required signatures.new text end new text begin The gambling manager and the chief executive new text end
20.13
new text begin officer of the organization, or their respective designees, and the person who completed new text end
20.14
new text begin the tax return must sign the tax return. The organization shall inform the commissioner of new text end
20.15
new text begin revenue in writing of the identity of the designees as soon as practicable in the form and new text end
20.16
new text begin manner prescribed by the commissioner.new text end
20.17
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
20.18 Sec. 10. Minnesota Statutes 2008, section 297E.11, subdivision 1, is amended to read:
20.19 Subdivision 1.
General rule. Except as otherwise provided in this chapter, the
20.20amount of taxes assessable must be assessed within 3-1/2 years after the return is filed,
20.21whether or not the return is filed on or after the date prescribed. A return must not be
20.22treated as filed until it is in processible form. A return is in processible form if it is filed
20.23on a permitted form and contains sufficient data to identify the taxpayer and permit the
20.24mathematical verification of the tax liability shown on the return.
new text begin For purposes of this new text end
20.25
new text begin section, a tax return filed before the last day prescribed by law for filing is considered to new text end
20.26
new text begin be filed on the last day.new text end
20.27
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
20.28 Sec. 11. Minnesota Statutes 2008, section 297F.09, subdivision 7, is amended to read:
20.29 Subd. 7.
Electronic payment. A cigarette or tobacco products distributor having a
20.30liability of $120,000
new text begin $10,000 new text end or more during a fiscal year ending June 30 must remit all
20.31liabilities in the subsequent calendar year by electronic means.
21.1
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for payments due in calendar year new text end
21.2
new text begin 2010 and thereafter, based upon liabilities incurred in the fiscal year ending June 30, new text end
21.3
new text begin 2009, and in fiscal years thereafter.new text end
21.4 Sec. 12. Minnesota Statutes 2008, section 297G.09, subdivision 6, is amended to read:
21.5 Subd. 6.
Electronic payments. A licensed brewer, importer, or wholesaler having
21.6an excise tax liability of $120,000
new text begin $10,000 new text end or more during a fiscal year ending June 30
21.7must remit all excise tax liabilities in the subsequent calendar year by electronic means.
21.8
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for payments due in calendar year new text end
21.9
new text begin 2010 and thereafter, based upon liabilities incurred in the fiscal year ending June 30, new text end
21.10
new text begin 2009, and in fiscal years thereafter.new text end
21.11 Sec. 13. Minnesota Statutes 2008, section 297I.30, is amended by adding a subdivision
21.12to read:
21.13
new text begin Subd. 9.new text end new text begin Extensions for filing returns.new text end new text begin When, in the commissioner's judgment, new text end
21.14
new text begin good cause exists, the commissioner may extend the time for filing returns for not more new text end
21.15
new text begin than six months.new text end
21.16
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
21.17 Sec. 14. Minnesota Statutes 2008, section 297I.35, subdivision 2, is amended to read:
21.18 Subd. 2.
Electronic payments. If the aggregate amount of tax and surcharges
21.19due under this chapter during a calendar year is equal to or exceeds $120,000
new text begin $10,000new text end ,
21.20or if the taxpayer is required to make payment of any other tax to the commissioner by
21.21electronic means, then all tax and surcharge payments in the subsequent calendar year
21.22must be paid by electronic means.
21.23
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for payments due in calendar year new text end
21.24
new text begin 2010 and thereafter, based upon liabilities incurred in the fiscal year ending June 30, new text end
21.25
new text begin 2009, and in fiscal years thereafter.new text end
21.26 Sec. 15. Minnesota Statutes 2008, section 298.28, subdivision 11, is amended to read:
21.27 Subd. 11.
Remainder. (a) The proceeds of the tax imposed by section
298.24
21.28which remain after the distributions and payments in subdivisions 2 to 10a, as certified
21.29by the commissioner of revenue, and paragraphs (b), (c),
new text begin and new text end (d), and (e) have been
21.30made, together with interest earned on all money distributed under this section prior to
21.31distribution, shall be divided between the taconite environmental protection fund created
22.1in section
298.223 and the Douglas J. Johnson economic protection trust fund created in
22.2section
298.292 as follows: Two-thirds to the taconite environmental protection fund and
22.3one-third to the Douglas J. Johnson economic protection trust fund. The proceeds shall be
22.4placed in the respective special accounts.
22.5(b) There shall be distributed to each city, town, and county the amount that it
22.6received under section
294.26 in calendar year 1977; provided, however, that the amount
22.7distributed in 1981 to the unorganized territory number 2 of Lake County and the town
22.8of Beaver Bay based on the between-terminal trackage of Erie Mining Company will be
22.9distributed in 1982 and subsequent years to the unorganized territory number 2 of Lake
22.10County and the towns of Beaver Bay and Stony River based on the miles of track of Erie
22.11Mining Company in each taxing district.
22.12(c) There shall be distributed to the Iron Range Resources and Rehabilitation Board
22.13the amounts it received in 1977 under section
298.22. The amount distributed under
22.14this paragraph shall be expended within or for the benefit of the taconite assistance area
22.15defined in section
273.1341.
22.16(d) There shall be distributed to each school district 62 percent of the amount that it
22.17received under section
294.26 in calendar year 1977.
22.18(e) In 2003 only, $100,000 must be distributed to a township located in a taconite
22.19tax relief area as defined in section
273.134, paragraph (a), that received $119,259 of
22.20homestead and agricultural credit aid and $182,014 in local government aid in 2001.
22.21
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
22.22 Sec. 16. Minnesota Statutes 2008, section 473.843, subdivision 3, is amended to read:
22.23 Subd. 3.
Payment of fee. On or before the 20th day of each month each operator
22.24shall pay the fee due under this section for the previous month, using a form provided
22.25by the commissioner of revenue.
22.26An operator having a fee of $120,000
new text begin $10,000new text end or more during a fiscal year ending
22.27June 30 must pay all fees in the subsequent calendar year by electronic means.
22.28
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for payments due in calendar year new text end
22.29
new text begin 2010 and thereafter, based upon liabilities incurred in the fiscal year ending June 30, new text end
22.30
new text begin 2009, and in fiscal years thereafter.new text end
22.31 Sec. 17.
new text begin REPEALER.new text end
22.32
new text begin Minnesota Statutes 2008, sections 287.26; 287.27, subdivision 1; and 298.28, new text end
22.33
new text begin subdivisions 11a and 13,new text end new text begin are repealed.new text end
23.1
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
23.2
ARTICLE 4
23.3
PROPERTY TAXES AND AIDS
23.4 Section 1. Minnesota Statutes 2008, section 273.11, subdivision 23, is amended to read:
23.5 Subd. 23.
First tier valuation limit; agricultural homestead property. (a)
23.6Beginning with assessment year 2006, The commissioner of revenue shall annually certify
23.7the first tier limit for agricultural homestead property as
new text begin . For assessment year 2010, the new text end
23.8
new text begin limit is $1,140,000. Beginning with assessment year 2011, the limit isnew text end the product of (i)
23.9$600,000
new text begin the first tier limit for the preceding assessment yearnew text end , and (ii) the ratio of the
23.10statewide average taxable market value of agricultural property per acre of deeded farm
23.11land in the preceding assessment year to the statewide average taxable market value of
23.12agricultural property per acre of deeded farm land for
new text begin the second preceding new text end assessment
23.13year 2004. The limit shall be rounded to the nearest $10,000.
23.14(b) For the purposes of this subdivision, "agricultural property" means all class
23.152
new text begin 2anew text end property under section
273.13, subdivision 23, except for (1) timberland, (2) a
23.16landing area or public access area of a privately owned public use airport, and (3) property
23.17consisting of the house, garage, and immediately surrounding one acre of land of an
23.18agricultural homestead.
23.19(c) The commissioner shall certify the limit by January 2 of each assessment year,
23.20except that for assessment year 2006 the commissioner shall certify the limit by June
23.211, 2006.
23.22
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxes payable in 2011 and new text end
23.23
new text begin thereafter.new text end
23.24 Sec. 2. Minnesota Statutes 2008, section 273.111, subdivision 4, is amended to read:
23.25 Subd. 4.
Determination of value. (a) The value of any real estate described
23.26in subdivision 3 shall upon timely application by the owner, in the manner provided
23.27in subdivision 8, be determined solely with reference to its appropriate agricultural
23.28classification and value notwithstanding sections
272.03, subdivision 8, and
273.11.
23.29Furthermore, the assessor shall not consider any added values resulting from
23.30nonagricultural factors. In order to account for the presence of nonagricultural influences
23.31that may affect the value of agricultural land, the commissioner of revenue shall develop a
23.32fair and uniform method of determining agricultural values for each county in the state
23.33that are consistent with this subdivision. The commissioner shall annually assign the
24.1resulting values to each county, and these values shall be used as the basis for determining
24.2the agricultural value for all properties in the county qualifying for tax deferment under
24.3this section.
24.4 (b) In the case of property qualifying for tax deferment only under subdivision 3a,
24.5the value shall be based on the value in effect for assessment year 2008, multiplied by
24.6the ratio of the total taxable market value of all property in the county for the current
24.7assessment year divided by the total taxable market value of all property in the county for
24.8assessment year 2008
new text begin assessor shall not consider the presence of commercial, industrial, new text end
24.9
new text begin residential, or seasonal recreational land use influences in determining the value for ad new text end
24.10
new text begin valorem tax purposes; provided that in no case shall the value exceed the value prescribed new text end
24.11
new text begin by the commissioner of revenue for class 2a tillable property in that countynew text end .
24.12
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for assessment year 2009 and new text end
24.13
new text begin thereafter.new text end
24.14 Sec. 3. Minnesota Statutes 2008, section 273.1115, subdivision 2, is amended to read:
24.15 Subd. 2.
Requirement. Real estate is entitled to valuation under this section only if
24.16all of the following requirements are met:
24.17 (1) the property is classified
new text begin as class new text end 1a, 1b, 2a, or 2b property under section
273.13,
24.18subdivisions 22 and 23
new text begin , or the property is classified as class 2e under section 273.13, new text end
24.19
new text begin subdivision 23, and immediately before being classified as class 2e was classified as new text end
24.20
new text begin class 1a or 1bnew text end ;
24.21 (2) the property is at least ten contiguous acres, when the application is filed under
24.22subdivision 3;
24.23 (3) the owner has filed a completed application for deferment as specified in
24.24subdivision 3 with the county assessor in the county in which the property is located;
24.25 (4) there are no delinquent taxes on the property; and
24.26 (5) a covenant on the land restricts its use as provided in subdivision 3, clause (4).
24.27
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxes payable in 2010 and new text end
24.28
new text begin thereafter.new text end
24.29 Sec. 4. Minnesota Statutes 2008, section 273.1231, subdivision 8, is amended to read:
24.30 Subd. 8.
Utility property. "Utility property" means property appraised and
24.31classified for tax purposes by
new text begin order of new text end the commissioner of revenue under sections
273.33
24.32to
273.3711.
24.33
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
25.1 Sec. 5. Minnesota Statutes 2008, section 273.124, subdivision 3, is amended to read:
25.2 Subd. 3.
Cooperatives and charitable corporations; homestead and other
25.3
property. (a) When property is owned by a corporation or association organized under
25.4chapter 308A or 308B, and each person who owns a share or shares in the corporation or
25.5association is entitled to occupy a building on the property, or a unit within a building
25.6on the property, the corporation or association may claim homestead treatment for each
25.7dwelling, or for each unit in the case of a building containing several dwelling units, or for
25.8the part of the value of the building occupied by a shareholder. Each building or unit must
25.9be designated by legal description or number. The net tax capacity of each building or
25.10unit that qualifies for assessment as a homestead under this subdivision must include not
25.11more than one-half acre of land, if platted, nor more than 80 acres if unplatted. The net
25.12tax capacity of the property is the sum of the net tax capacities of each of the respective
25.13buildings or units comprising the property, including the net tax capacity of each unit's
25.14or building's proportionate share of the land and any common buildings. To qualify for
25.15the treatment provided by this subdivision, the corporation or association must be wholly
25.16owned by persons having a right to occupy a building or unit owned by the corporation
25.17or association. A charitable corporation organized under the laws of Minnesota and not
25.18otherwise exempt thereunder with no outstanding stock qualifies for homestead treatment
25.19with respect to member residents of the dwelling units who have purchased and hold
25.20residential participation warrants entitling them to occupy the units.
25.21(b) To the extent provided in paragraph (a), a cooperative or corporation organized
25.22under chapter 308A
new text begin or 308Bnew text end may obtain separate assessment and valuation, and separate
25.23property tax statements for each residential homestead, residential nonhomestead, or for
25.24each seasonal residential recreational building or unit not used for commercial purposes.
25.25The appropriate class rates under section
273.13 shall be applicable as if each building or
25.26unit were a separate tax parcel; provided, however, that the tax parcel which exists at the
25.27time the cooperative or corporation makes application under this subdivision shall be a
25.28single parcel for purposes of property taxes or the enforcement and collection thereof,
25.29other than as provided in paragraph (a) or this paragraph.
25.30(c) A member of a corporation or association may initially obtain the separate
25.31assessment and valuation and separate property tax statements, as provided in paragraph
25.32(b), by applying to the assessor by June 30 of the assessment year.
25.33(d) When a building, or dwelling units within a building, no longer qualify under
25.34paragraph (a) or (b), the current owner must notify the assessor within 30 days. Failure to
25.35notify the assessor within 30 days shall result in the loss of benefits under paragraph (a) or
25.36(b) for taxes payable in the year that the failure is discovered. For these purposes, "benefits
26.1under paragraph (a) or (b)" means the difference in the net tax capacity of the building or
26.2units which no longer qualify as computed under paragraph (a) or (b) and as computed
26.3under the otherwise applicable law, times the local tax rate applicable to the building for
26.4that taxes payable year. Upon discovery of a failure to notify, the assessor shall inform the
26.5auditor of the difference in net tax capacity for the building or buildings in which units no
26.6longer qualify, and the auditor shall calculate the benefits under paragraph (a) or (b). Such
26.7amount, plus a penalty equal to 100 percent of that amount, shall then be demanded of the
26.8building's owner. The property owner may appeal the county's determination by serving
26.9copies of a petition for review with county officials as provided in section
278.01 and
26.10filing a proof of service as provided in section
278.01 with the Minnesota Tax Court within
26.1160 days of the date of the notice from the county. The appeal shall be governed by the Tax
26.12Court procedures provided in chapter 271, for cases relating to the tax laws as defined in
26.13section
271.01, subdivision 5; disregarding sections
273.125, subdivision 5, and
278.03,
26.14but including section
278.05, subdivision 2. If the amount of the benefits under paragraph
26.15(a) or (b) and penalty are not paid within 60 days, and if no appeal has been filed, the
26.16county auditor shall certify the amount of the benefit and penalty to the succeeding year's
26.17tax list to be collected as part of the property taxes on the affected property.
26.18 Sec. 6. Minnesota Statutes 2008, section 273.124, subdivision 3a, is amended to read:
26.19 Subd. 3a.
Manufactured home park cooperative. When a manufactured home
26.20park is owned by a corporation or association organized under chapter 308A
new text begin or 308Bnew text end ,
26.21and each person who owns a share or shares in the corporation or association is entitled
26.22to occupy a lot within the park, the corporation or association may claim homestead
26.23treatment for each lot occupied by a shareholder. Each lot must be designated by legal
26.24description or number, and each lot is limited to not more than one-half acre of land for
26.25each homestead. The manufactured home park shall be valued and assessed as if it were
26.26homestead property within class 1 if all of the following criteria are met:
26.27(1) the occupant is using the property as a permanent residence;
26.28(2) the occupant or the cooperative association is paying the ad valorem property
26.29taxes and any special assessments levied against the land and structure either directly, or
26.30indirectly through dues to the corporation; and
26.31(3) the corporation or association organized under chapter 308A
new text begin or 308Bnew text end is wholly
26.32owned by persons having a right to occupy a lot owned by the corporation or association.
26.33A charitable corporation, organized under the laws of Minnesota with no outstanding
26.34stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt
26.35status, qualifies for homestead treatment with respect to member residents of the
27.1manufactured home park who hold residential participation warrants entitling them to
27.2occupy a lot in the manufactured home park.
27.3 Sec. 7. Minnesota Statutes 2008, section 273.124, subdivision 13, is amended to read:
27.4 Subd. 13.
Homestead application. (a) A person who meets the homestead
27.5requirements under subdivision 1 must file a homestead application with the county
27.6assessor to initially obtain homestead classification.
27.7 (b) The format and contents of a uniform homestead application shall be prescribed
27.8by the commissioner of revenue. The application must clearly inform the taxpayer that
27.9this application must be signed by all owners who occupy the property or by the qualifying
27.10relative and returned to the county assessor in order for the property to receive homestead
27.11treatment.
27.12 (c) Every property owner applying for homestead classification must furnish to the
27.13county assessor the Social Security number of each occupant who is listed as an owner
27.14of the property on the deed of record, the name and address of each owner who does not
27.15occupy the property, and the name and Social Security number of each owner's spouse who
27.16occupies the property. The application must be signed by each owner who occupies the
27.17property and by each owner's spouse who occupies the property, or, in the case of property
27.18that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.
27.19 If a property owner occupies a homestead, the property owner's spouse may not
27.20claim another property as a homestead unless the property owner and the property owner's
27.21spouse file with the assessor an affidavit or other proof required by the assessor stating that
27.22the property qualifies as a homestead under subdivision 1, paragraph (e).
27.23 Owners or spouses occupying residences owned by their spouses and previously
27.24occupied with the other spouse, either of whom fail to include the other spouse's name
27.25and Social Security number on the homestead application or provide the affidavits or
27.26other proof requested, will be deemed to have elected to receive only partial homestead
27.27treatment of their residence. The remainder of the residence will be classified as
27.28nonhomestead residential. When an owner or spouse's name and Social Security number
27.29appear on homestead applications for two separate residences and only one application is
27.30signed, the owner or spouse will be deemed to have elected to homestead the residence for
27.31which the application was signed.
27.32 The Social Security numbers, state or federal tax returns or tax return information,
27.33including the federal income tax schedule F required by this section, or affidavits or other
27.34proofs of the property owners and spouses submitted under this or another section to
27.35support a claim for a property tax homestead classification are private data on individuals
28.1as defined by section
13.02, subdivision 12, but, notwithstanding that section, the private
28.2data may be disclosed to the commissioner of revenue, or, for purposes of proceeding
28.3under the Revenue Recapture Act to recover personal property taxes owing, to the county
28.4treasurer.
28.5 (d) If residential real estate is occupied and used for purposes of a homestead by
28.6a relative of the owner and qualifies for a homestead under subdivision 1, paragraph
28.7(c)
new text begin or (d)new text end , in order for the property to receive homestead status, a homestead application
28.8must be filed with the assessor.
new text begin The application must be signed by each relative of an new text end
28.9
new text begin owner who occupies the property and by each relative's spouse who also occupies the new text end
28.10
new text begin property. new text end The Social Security number of each relative and spouse of a relative occupying
28.11the property shall be required on the homestead application filed under this subdivision.
28.12If a different relative of the owner subsequently occupies the property, the owner of the
28.13property must notify the assessor within 30 days of the change in occupancy. The Social
28.14Security number of a relative or relative's spouse occupying the property is private data
28.15on individuals as defined by section
13.02, subdivision 12, but may be disclosed to the
28.16commissioner of revenue, or, for the purposes of proceeding under the Revenue Recapture
28.17Act to recover personal property taxes owing, to the county treasurer.
28.18 (e) The homestead application shall also notify the property owners that the
28.19application filed under this section will not be mailed annually and that if the property
28.20is granted homestead status for any assessment year, that same property shall remain
28.21classified as homestead until the property is sold or transferred to another person, or
28.22the owners, the spouse of the owner, or the relatives no longer use the property as their
28.23homestead. Upon the sale or transfer of the homestead property, a certificate of value must
28.24be timely filed with the county auditor as provided under section
272.115. Failure to
28.25notify the assessor within 30 days that the property has been sold, transferred, or that the
28.26owner, the spouse of the owner, or the relative is no longer occupying the property as a
28.27homestead, shall result in the penalty provided under this subdivision and the property
28.28will lose its current homestead status.
28.29 (f) If the homestead application is not returned within 30 days, the county will send a
28.30second application to the present owners of record. The notice of proposed property taxes
28.31prepared under section
275.065, subdivision 3, shall reflect the property's classification. If
28.32a homestead application has not been filed with the county by December 15, the assessor
28.33shall classify the property as nonhomestead for the current assessment year for taxes
28.34payable in the following year, provided that the owner may be entitled to receive the
28.35homestead classification by proper application under section
375.192.
29.1 (g) At the request of the commissioner, each county must give the commissioner a
29.2list that includes the name and Social Security number of each occupant of homestead
29.3property who is the property owner, property owner's spouse, qualifying relative of a
29.4property owner, or a spouse of a qualifying relative. The commissioner shall use the
29.5information provided on the lists as appropriate under the law, including for the detection
29.6of improper claims by owners, or relatives of owners, under chapter 290A.
29.7 (h) If the commissioner finds that a property owner may be claiming a fraudulent
29.8homestead, the commissioner shall notify the appropriate counties. Within 90 days of
29.9the notification, the county assessor shall investigate to determine if the homestead
29.10classification was properly claimed. If the property owner does not qualify, the county
29.11assessor shall notify the county auditor who will determine the amount of homestead
29.12benefits that had been improperly allowed. For the purpose of this section, "homestead
29.13benefits" means the tax reduction resulting from the classification as a homestead under
29.14section
273.13, the taconite homestead credit under section
273.135, the residential
29.15homestead and agricultural homestead credits under section
273.1384, and the
29.16supplemental homestead credit under section
273.1391.
29.17 The county auditor shall send a notice to the person who owned the affected property
29.18at the time the homestead application related to the improper homestead was filed,
29.19demanding reimbursement of the homestead benefits plus a penalty equal to 100 percent
29.20of the homestead benefits. The person notified may appeal the county's determination
29.21by serving copies of a petition for review with county officials as provided in section
29.22278.01
and filing proof of service as provided in section
278.01 with the Minnesota Tax
29.23Court within 60 days of the date of the notice from the county. Procedurally, the appeal
29.24is governed by the provisions in chapter 271 which apply to the appeal of a property tax
29.25assessment or levy, but without requiring any prepayment of the amount in controversy. If
29.26the amount of homestead benefits and penalty is not paid within 60 days, and if no appeal
29.27has been filed, the county auditor shall certify the amount of taxes and penalty to the county
29.28treasurer. The county treasurer will add interest to the unpaid homestead benefits and
29.29penalty amounts at the rate provided in section
279.03 for real property taxes becoming
29.30delinquent in the calendar year during which the amount remains unpaid. Interest may be
29.31assessed for the period beginning 60 days after demand for payment was made.
29.32 If the person notified is the current owner of the property, the treasurer may add the
29.33total amount of homestead benefits, penalty, interest, and costs to the ad valorem taxes
29.34otherwise payable on the property by including the amounts on the property tax statements
29.35under section
276.04, subdivision 3. The amounts added under this paragraph to the ad
29.36valorem taxes shall include interest accrued through December 31 of the year preceding
30.1the taxes payable year for which the amounts are first added. These amounts, when added
30.2to the property tax statement, become subject to all the laws for the enforcement of real or
30.3personal property taxes for that year, and for any subsequent year.
30.4 If the person notified is not the current owner of the property, the treasurer may
30.5collect the amounts due under the Revenue Recapture Act in chapter 270A, or use any of
30.6the powers granted in sections
277.20 and
277.21 without exclusion, to enforce payment
30.7of the homestead benefits, penalty, interest, and costs, as if those amounts were delinquent
30.8tax obligations of the person who owned the property at the time the application related
30.9to the improperly allowed homestead was filed. The treasurer may relieve a prior owner
30.10of personal liability for the homestead benefits, penalty, interest, and costs, and instead
30.11extend those amounts on the tax lists against the property as provided in this paragraph
30.12to the extent that the current owner agrees in writing. On all demands, billings, property
30.13tax statements, and related correspondence, the county must list and state separately the
30.14amounts of homestead benefits, penalty, interest and costs being demanded, billed or
30.15assessed.
30.16 (i) Any amount of homestead benefits recovered by the county from the property
30.17owner shall be distributed to the county, city or town, and school district where the
30.18property is located in the same proportion that each taxing district's levy was to the total
30.19of the three taxing districts' levy for the current year. Any amount recovered attributable
30.20to taconite homestead credit shall be transmitted to the St. Louis County auditor to be
30.21deposited in the taconite property tax relief account. Any amount recovered that is
30.22attributable to supplemental homestead credit is to be transmitted to the commissioner of
30.23revenue for deposit in the general fund of the state treasury. The total amount of penalty
30.24collected must be deposited in the county general fund.
30.25 (j) If a property owner has applied for more than one homestead and the county
30.26assessors cannot determine which property should be classified as homestead, the county
30.27assessors will refer the information to the commissioner. The commissioner shall make
30.28the determination and notify the counties within 60 days.
30.29 (k) In addition to lists of homestead properties, the commissioner may ask the
30.30counties to furnish lists of all properties and the record owners. The Social Security
30.31numbers and federal identification numbers that are maintained by a county or city
30.32assessor for property tax administration purposes, and that may appear on the lists retain
30.33their classification as private or nonpublic data; but may be viewed, accessed, and used by
30.34the county auditor or treasurer of the same county for the limited purpose of assisting the
30.35commissioner in the preparation of microdata samples under section
270C.12.
31.1 (l) On or before April 30 each year beginning in 2007, each county must provide the
31.2commissioner with the following data for each parcel of homestead property by electronic
31.3means as defined in section
289A.02, subdivision 8:
31.4 (i) the property identification number assigned to the parcel for purposes of taxes
31.5payable in the current year;
31.6 (ii) the name and Social Security number of each occupant of homestead property
31.7who is the property owner, property owner's spouse, qualifying relative of a property
31.8owner, or spouse of a qualifying relative;
31.9 (iii) the classification of the property under section
273.13 for taxes payable in the
31.10current year and in the prior year;
31.11 (iv) an indication of whether the property was classified as a homestead for taxes
31.12payable in the current year because of occupancy by a relative of the owner or by a
31.13spouse of a relative;
31.14 (v) the property taxes payable as defined in section
290A.03, subdivision 13, for the
31.15current year and the prior year;
31.16 (vi) the market value of improvements to the property first assessed for tax purposes
31.17for taxes payable in the current year;
31.18 (vii) the assessor's estimated market value assigned to the property for taxes payable
31.19in the current year and the prior year;
31.20 (viii) the taxable market value assigned to the property for taxes payable in the
31.21current year and the prior year;
31.22 (ix) whether there are delinquent property taxes owing on the homestead;
31.23 (x) the unique taxing district in which the property is located; and
31.24 (xi) such other information as the commissioner decides is necessary.
31.25 The commissioner shall use the information provided on the lists as appropriate
31.26under the law, including for the detection of improper claims by owners, or relatives
31.27of owners, under chapter 290A.
31.28
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for applications received after June new text end
31.29
new text begin 30, 2009.new text end
31.30 Sec. 8. Minnesota Statutes 2008, section 273.124, subdivision 21, is amended to read:
31.31 Subd. 21.
Trust property; homestead. Real
new text begin or personal new text end property held by a trustee
31.32under a trust is eligible for classification as homestead property if:
new text begin the property satisfies new text end
31.33
new text begin the requirements of paragraph (a), (b), (c), or (d).new text end
31.34 (1)
new text begin (a)new text end The grantor or surviving spouse of the grantor of the trust occupies and
31.35uses the property as a homestead;
new text begin .new text end
32.1 (2)
new text begin (b)new text end A relative or surviving relative of the grantor who meets the requirements
32.2of subdivision 1, paragraph (c), in the case of residential real estate; or subdivision 1,
32.3paragraph (d), in the case of agricultural property, occupies and uses the property as
32.4a homestead;
new text begin .new text end
32.5 (3)
new text begin (c)new text end A family farm corporation, joint farm venture, limited liability company, or
32.6partnership operating a family farm in which the grantor or the grantor's surviving spouse
32.7is a shareholder, member, or partner rents the property,
new text begin ;new text end and
new text begin , either (1)new text end a shareholder,
32.8member, or partner of the corporation, joint farm venture, limited liability company, or
32.9partnership occupies and uses the property as a homestead,
new text begin ;new text end or is actively farming
new text begin , (2) the new text end
32.10
new text begin property isnew text end at least 40 acres, including undivided government lots and correctional 40's
new text begin , and new text end
32.11
new text begin a shareholder, member, or partner of the tenant-entity is actively farmingnew text end the property on
32.12behalf of the corporation, joint farm venture, limited liability company, or partnership; or
new text begin .new text end
32.13 (4)
new text begin (d)new text end A person who has received homestead classification for property taxes
32.14payable in 2000 on the basis of an unqualified legal right under the terms of the trust
32.15agreement to occupy the property as that person's homestead and who continues to use the
32.16property as a homestead
new text begin ;new text end or
new text begin ,new text end a person who received the homestead classification for taxes
32.17payable in 2005 under clause (3)
new text begin paragraph (c) new text end who does not qualify under clause (3)
32.18
new text begin paragraph (c) new text end for taxes payable in 2006 or thereafter but who continues to qualify under
32.19clause (3)
new text begin paragraph (c) new text end as it existed for taxes payable in 2005.
32.20 For purposes of this subdivision, "grantor" is defined as the person creating or
32.21establishing a testamentary, inter Vivos, revocable or irrevocable trust by written
32.22instrument or through the exercise of a power of appointment.
32.23
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
32.24 Sec. 9. Minnesota Statutes 2008, section 273.13, subdivision 23, is amended to read:
32.25 Subd. 23.
Class 2. (a) An agricultural homestead consists of class 2a agricultural
32.26land that is homesteaded, along with any class 2b rural vacant land that is contiguous to
32.27the class 2a land under the same ownership. The market value of the house and garage
32.28and immediately surrounding one acre of land has the same class rates as class 1a or 1b
32.29property under subdivision 22. The value of the remaining land including improvements
32.30up to the first tier valuation limit of agricultural homestead property has a net class rate
32.31of 0.5 percent of market value. The remaining property over the first tier has a class rate
32.32of one percent of market value. For purposes of this subdivision, the "first tier valuation
32.33limit of agricultural homestead property" and "first tier" means the limit certified under
32.34section
273.11, subdivision 23.
33.1 (b) Class 2a agricultural land consists of parcels of property, or portions thereof, that
33.2are agricultural land and buildings. Class 2a property has a net class rate of one percent of
33.3market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a
33.4property may contain property that would otherwise be classified as 2b, including but not
33.5limited to sloughs, wooded wind shelters, acreage abutting ditches, and other similar land
33.6impractical for the assessor to value separately from the rest of the property.
33.7 An assessor may classify the part of a parcel described in this subdivision that is used
33.8for agricultural purposes as class 2a and the remainder in the class appropriate to its use.
33.9 (c) Class 2b rural vacant land consists of parcels of property, or portions thereof,
33.10that are unplatted real estate, rural in character and not used for agricultural purposes,
33.11including land used for growing trees for timber, lumber, and wood and wood products,
33.12that is not improved with a structure. The presence of a minor, ancillary nonresidential
33.13structure as defined by the commissioner of revenue does not disqualify the property from
33.14classification under this paragraph. Any parcel of 20 acres or more improved with a
33.15structure that is not a minor, ancillary nonresidential structure must be split-classified, and
33.16ten acres must be assigned to the split parcel containing the structure. Class 2b property
33.17has a net class rate of one percent of market value unless it is part of an agricultural
33.18homestead under paragraph (a), or qualifies as class 2c under paragraph (d).
33.19 (d) Class 2c managed forest land consists of no less than 20 and no more than 1,920
33.20acres statewide per taxpayer that is being managed under a forest management plan that
33.21meets the requirements of chapter 290C, but is not enrolled in the sustainable forest
33.22resource management incentive program. It has a class rate of .65 percent, provided
33.23that the owner of the property must apply to the assessor to receive the reduced class
new text begin in new text end
33.24
new text begin order for the property to initially qualify for the reducednew text end rate and provide the information
33.25required by the assessor to verify that the property qualifies for the reduced rate.
new text begin If the new text end
33.26
new text begin assessor receives the application and information before May 1 in an assessment year, new text end
33.27
new text begin the property qualifies beginning with that assessment year. If the assessor receives the new text end
33.28
new text begin application and information after April 30 in an assessment year, the property qualifies new text end
33.29
new text begin beginning with the next assessment year.new text end The commissioner of natural resources must
33.30concur that the land is qualified. The commissioner of natural resources shall annually
33.31provide county assessors verification information on a timely basis.
new text begin The presence of a new text end
33.32
new text begin minor, ancillary nonresidential structure as defined by the commissioner of revenue does new text end
33.33
new text begin not disqualify the property from classification under this paragraph.new text end
33.34 (e) Agricultural land as used in this section means contiguous acreage of ten
33.35acres or more, used during the preceding year for agricultural purposes. "Agricultural
33.36purposes" as used in this section means the raising, cultivation, drying, or storage of
34.1agricultural products for sale, or the storage of machinery or equipment used in support
34.2of agricultural production by the same farm entity. For a property to be classified as
34.3agricultural based only on the drying or storage of agricultural products, the products
34.4being dried or stored must have been produced by the same farm entity as the entity
34.5operating the drying or storage facility. "Agricultural purposes" also includes enrollment
34.6in the Reinvest in Minnesota program under sections
103F.501 to
103F.535 or the federal
34.7Conservation Reserve Program as contained in Public Law 99-198 or a similar state
34.8or federal conservation program if the property was classified as agricultural (i) under
34.9this subdivision for the assessment year 2002 or (ii) in the year prior to its enrollment.
34.10Agricultural classification shall not be based upon the market value of any residential
34.11structures on the parcel or contiguous parcels under the same ownership.
34.12 (f) Real estate of less than ten acres, which is exclusively or intensively used for
34.13raising or cultivating agricultural products, shall be considered as agricultural land. To
34.14qualify under this paragraph, property that includes a residential structure must be used
34.15intensively for one of the following purposes:
34.16 (i) for drying or storage of grain or storage of machinery or equipment used to
34.17support agricultural activities on other parcels of property operated by the same farming
34.18entity;
34.19 (ii) as a nursery, provided that only those acres used to produce nursery stock are
34.20considered agricultural land;
34.21 (iii) for livestock or poultry confinement, provided that land that is used only for
34.22pasturing and grazing does not qualify; or
34.23 (iv) for market farming; for purposes of this paragraph, "market farming" means the
34.24cultivation of one or more fruits or vegetables or production of animal or other agricultural
34.25products for sale to local markets by the farmer or an organization with which the farmer
34.26is affiliated.
34.27 (g) Land shall be classified as agricultural even if all or a portion of the agricultural
34.28use of that property is the leasing to, or use by another person for agricultural purposes.
34.29 Classification under this subdivision is not determinative for qualifying under
34.30section
273.111.
34.31 (h) The property classification under this section supersedes, for property tax
34.32purposes only, any locally administered agricultural policies or land use restrictions that
34.33define minimum or maximum farm acreage.
34.34 (i) The term "agricultural products" as used in this subdivision includes production
34.35for sale of:
35.1 (1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
35.2animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains,
35.3bees, and apiary products by the owner;
35.4 (2) fish bred for sale and consumption if the fish breeding occurs on land zoned
35.5for agricultural use;
35.6 (3) the commercial boarding of horses if the boarding is done in conjunction with
35.7raising or cultivating agricultural products as defined in clause (1);
35.8 (4) property which is owned and operated by nonprofit organizations used for
35.9equestrian activities, excluding racing;
35.10 (5) game birds and waterfowl bred and raised for use on a shooting preserve licensed
35.11under section
97A.115;
35.12 (6) insects primarily bred to be used as food for animals;
35.13 (7) trees, grown for sale as a crop, including short rotation woody crops, and not
35.14sold for timber, lumber, wood, or wood products; and
35.15 (8) maple syrup taken from trees grown by a person licensed by the Minnesota
35.16Department of Agriculture under chapter 28A as a food processor.
35.17 (j) If a parcel used for agricultural purposes is also used for commercial or industrial
35.18purposes, including but not limited to:
35.19 (1) wholesale and retail sales;
35.20 (2) processing of raw agricultural products or other goods;
35.21 (3) warehousing or storage of processed goods; and
35.22 (4) office facilities for the support of the activities enumerated in clauses (1), (2),
35.23and (3),
35.24the assessor shall classify the part of the parcel used for agricultural purposes as class
35.251b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its
35.26use. The grading, sorting, and packaging of raw agricultural products for first sale is
35.27considered an agricultural purpose. A greenhouse or other building where horticultural
35.28or nursery products are grown that is also used for the conduct of retail sales must be
35.29classified as agricultural if it is primarily used for the growing of horticultural or nursery
35.30products from seed, cuttings, or roots and occasionally as a showroom for the retail sale of
35.31those products. Use of a greenhouse or building only for the display of already grown
35.32horticultural or nursery products does not qualify as an agricultural purpose.
35.33
new text begin (k) new text end The assessor shall determine and list separately on the records the market value
35.34of the homestead dwelling and the one acre of land on which that dwelling is located. If
35.35any farm buildings or structures are located on this homesteaded acre of land, their market
35.36value shall not be included in this separate determination.
36.1 (k)
new text begin (l)new text end Class 2d airport landing area consists of a landing area or public access area
36.2of a privately owned public use airport. It has a class rate of one percent of market value.
36.3To qualify for classification under this paragraph, a privately owned public use airport
36.4must be licensed as a public airport under section
360.018. For purposes of this paragraph,
36.5"landing area" means that part of a privately owned public use airport properly cleared,
36.6regularly maintained, and made available to the public for use by aircraft and includes
36.7runways, taxiways, aprons, and sites upon which are situated landing or navigational aids.
36.8A landing area also includes land underlying both the primary surface and the approach
36.9surfaces that comply with all of the following:
36.10 (i) the land is properly cleared and regularly maintained for the primary purposes of
36.11the landing, taking off, and taxiing of aircraft; but that portion of the land that contains
36.12facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;
36.13 (ii) the land is part of the airport property; and
36.14 (iii) the land is not used for commercial or residential purposes.
36.15The land contained in a landing area under this paragraph must be described and certified
36.16by the commissioner of transportation. The certification is effective until it is modified,
36.17or until the airport or landing area no longer meets the requirements of this paragraph.
36.18For purposes of this paragraph, "public access area" means property used as an aircraft
36.19parking ramp, apron, or storage hangar, or an arrival and departure building in connection
36.20with the airport.
36.21 (l)
new text begin (m)new text end Class 2e consists of land with a commercial aggregate deposit that is not
36.22actively being mined and is not otherwise classified as class 2a or 2b. It has a class rate of
36.23one percent of market value. To qualify for classification under this paragraph, the property
36.24must be at least ten contiguous acres in size and the owner of the property must record with
36.25the county recorder of the county in which the property is located an affidavit containing:
36.26 (1) a legal description of the property;
36.27 (2) a disclosure that the property contains a commercial aggregate deposit that is not
36.28actively being mined but is present on the entire parcel enrolled;
36.29 (3) documentation that the conditional use under the county or local zoning
36.30ordinance of this property is for mining; and
36.31 (4) documentation that a permit has been issued by the local unit of government
36.32or the mining activity is allowed under local ordinance. The disclosure must include a
36.33statement from a registered professional geologist, engineer, or soil scientist delineating
36.34the deposit and certifying that it is a commercial aggregate deposit.
36.35 For purposes of this section and section
273.1115, "commercial aggregate deposit"
36.36means a deposit that will yield crushed stone or sand and gravel that is suitable for use
37.1as a construction aggregate; and "actively mined" means the removal of top soil and
37.2overburden in preparation for excavation or excavation of a commercial deposit.
37.3 (m)
new text begin (n)new text end When any portion of the property under this subdivision or subdivision 22
37.4begins to be actively mined, the owner must file a supplemental affidavit within 60 days
37.5from the day any aggregate is removed stating the number of acres of the property that is
37.6actively being mined. The acres actively being mined must be (1) valued and classified
37.7under subdivision 24 in the next subsequent assessment year, and (2) removed from the
37.8aggregate resource preservation property tax program under section
273.1115, if the
37.9land was enrolled in that program. Copies of the original affidavit and all supplemental
37.10affidavits must be filed with the county assessor, the local zoning administrator, and the
37.11Department of Natural Resources, Division of Land and Minerals. A supplemental
37.12affidavit must be filed each time a subsequent portion of the property is actively mined,
37.13provided that the minimum acreage change is five acres, even if the actual mining activity
37.14constitutes less than five acres.
37.15
new text begin (o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are new text end
37.16
new text begin not rules, are exempt from the rulemaking provisions of chapter 14, and the provisions new text end
37.17
new text begin in section 14.386 concerning exempt rules do not apply.new text end
37.18
new text begin EFFECTIVE DATE.new text end new text begin The section is effective the day following final enactment.new text end
37.19 Sec. 10. Minnesota Statutes 2008, section 273.13, subdivision 25, is amended to read:
37.20 Subd. 25.
Class 4. (a) Class 4a is residential real estate containing four or more
37.21units and used or held for use by the owner or by the tenants or lessees of the owner
37.22as a residence for rental periods of 30 days or more, excluding property qualifying for
37.23class 4d. Class 4a also includes hospitals licensed under sections
144.50 to
144.56, other
37.24than hospitals exempt under section
272.02, and contiguous property used for hospital
37.25purposes, without regard to whether the property has been platted or subdivided. The
37.26market value of class 4a property has a class rate of 1.25 percent.
37.27 (b) Class 4b includes:
37.28 (1) residential real estate containing less than four units that does not qualify as class
37.294bb, other than seasonal residential recreational property;
37.30 (2) manufactured homes not classified under any other provision;
37.31 (3) a dwelling, garage, and surrounding one acre of property on a nonhomestead
37.32farm classified under subdivision 23, paragraph (b) containing two or three units; and
37.33 (4) unimproved property that is classified residential as determined under subdivision
37.3433.
37.35 The market value of class 4b property has a class rate of 1.25 percent.
38.1 (c) Class 4bb includes:
38.2 (1) nonhomestead residential real estate containing one unit, other than seasonal
38.3residential recreational property; and
38.4 (2) a single family dwelling, garage, and surrounding one acre of property on a
38.5nonhomestead farm classified under subdivision 23, paragraph (b).
38.6 Class 4bb property has the same class rates as class 1a property under subdivision 22.
38.7 Property that has been classified as seasonal residential recreational property at
38.8any time during which it has been owned by the current owner or spouse of the current
38.9owner does not qualify for class 4bb.
38.10 (d) Class 4c property includes:
38.11 (1) except as provided in subdivision 22, paragraph (c), or subdivision 23, paragraph
38.12(b), clause (1), real and personal property devoted to temporary and seasonal residential
38.13occupancy for recreation purposes, including real and personal property devoted to
38.14temporary and seasonal residential occupancy for recreation purposes and not devoted to
38.15commercial purposes for more than 250 days in the year preceding the year of assessment.
38.16For purposes of this clause, property is devoted to a commercial purpose on a specific
38.17day if any portion of the property is used for residential occupancy, and a fee is charged
38.18for residential occupancy. Class 4c property
new text begin under this clause new text end must contain three or
38.19more rental units. A "rental unit" is defined as a cabin, condominium, townhouse,
38.20sleeping room, or individual camping site equipped with water and electrical hookups
38.21for recreational vehicles. Class 4c property
new text begin under this clause new text end must provide recreational
38.22activities such as renting ice fishing houses, boats and motors, snowmobiles, downhill or
38.23cross-country ski equipment; provide marina services, launch services, or guide services;
38.24or sell bait and fishing tackle. A camping pad offered for rent by a property that otherwise
38.25qualifies for class 4c
new text begin under this clause new text end is also class 4c
new text begin under this clause new text end regardless of the
38.26term of the rental agreement, as long as the use of the camping pad does not exceed 250
38.27days. In order for a property to be classified as class 4c, seasonal residential recreational
38.28for commercial purposes under this clause, at least 40 percent of the annual gross lodging
38.29receipts related to the property must be from business conducted during 90 consecutive
38.30days and either (i) at least 60 percent of all paid bookings by lodging guests during the
38.31year must be for periods of at least two consecutive nights; or (ii) at least 20 percent
38.32of the annual gross receipts must be from charges for rental of fish houses, boats and
38.33motors, snowmobiles, downhill or cross-country ski equipment, or charges for marina
38.34services, launch services, and guide services, or the sale of bait and fishing tackle. For
38.35purposes of this determination, a paid booking of five or more nights shall be counted as
38.36two bookings. Class 4c
new text begin property classified under this clause new text end also includes commercial
39.1use real property used exclusively for recreational purposes in conjunction with
new text begin other new text end
39.2class 4c property
new text begin classified under this clause and new text end devoted to temporary and seasonal
39.3residential occupancy for recreational purposes, up to a total of two acres, provided the
39.4property is not devoted to commercial recreational use for more than 250 days in the year
39.5preceding the year of assessment and is located within two miles of the class 4c property
39.6with which it is used. Owners of real and personal property devoted to temporary and
39.7seasonal residential occupancy for recreation purposes and all or a portion of which was
39.8devoted to commercial purposes for not more than 250 days in the year preceding the
39.9year of assessment desiring classification as class 4c, must submit a declaration to the
39.10assessor designating the cabins or units occupied for 250 days or less in the year preceding
39.11the year of assessment by January 15 of the assessment year. Those cabins or units and
39.12a proportionate share of the land on which they are located must be designated class
39.134c
new text begin under this clause new text end as otherwise provided. The remainder of the cabins or units and a
39.14proportionate share of the land on which they are located will be designated as class 3a.
39.15The owner of property desiring designation as class 4c property
new text begin under this clause new text end must
39.16provide guest registers or other records demonstrating that the units for which class 4c
39.17designation is sought were not occupied for more than 250 days in the year preceding the
39.18assessment if so requested. The portion of a property operated as a (1) restaurant, (2) bar,
39.19(3) gift shop, (4) conference center or meeting room, and (5) other nonresidential facility
39.20operated on a commercial basis not directly related to temporary and seasonal residential
39.21occupancy for recreation purposes does not qualify for class 4c;
39.22 (2) qualified property used as a golf course if:
39.23 (i) it is open to the public on a daily fee basis. It may charge membership fees or
39.24dues, but a membership fee may not be required in order to use the property for golfing,
39.25and its green fees for golfing must be comparable to green fees typically charged by
39.26municipal courses; and
39.27 (ii) it meets the requirements of section
273.112, subdivision 3, paragraph (d).
39.28 A structure used as a clubhouse, restaurant, or place of refreshment in conjunction
39.29with the golf course is classified as class 3a property;
39.30 (3) real property up to a maximum of three acres of land owned and used by a
39.31nonprofit community service oriented organization and that is not used for residential
39.32purposes on either a temporary or permanent basis, qualifies for class 4c provided that
39.33it meets either of the following:
39.34 (i) the property is not used for a revenue-producing activity for more than six days
39.35in the calendar year preceding the year of assessment; or
40.1 (ii) the organization makes annual charitable contributions and donations at least
40.2equal to the property's previous year's property taxes and the property is allowed to be
40.3used for public and community meetings or events for no charge, as appropriate to the
40.4size of the facility.
40.5 For purposes of this clause,
40.6 (A) "charitable contributions and donations" has the same meaning as lawful
40.7gambling purposes under section
349.12, subdivision 25, excluding those purposes
40.8relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;
40.9 (B) "property taxes" excludes the state general tax;
40.10 (C) a "nonprofit community service oriented organization" means any corporation,
40.11society, association, foundation, or institution organized and operated exclusively for
40.12charitable, religious, fraternal, civic, or educational purposes, and which is exempt from
40.13federal income taxation pursuant to section 501(c)(3),
new text begin (8), new text end (10), or (19) of the Internal
40.14Revenue Code; and
40.15 (D) "revenue-producing activities" shall include but not be limited to property or that
40.16portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt
40.17liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling
40.18alley, a retail store, gambling conducted by organizations licensed under chapter 349, an
40.19insurance business, or office or other space leased or rented to a lessee who conducts a
40.20for-profit enterprise on the premises.
40.21Any portion of the property
new text begin not new text end qualifying under
new text begin either new text end item (i) which is used for
40.22revenue-producing activities for more than six days in the calendar year preceding the
40.23year of assessment shall be assessed as
new text begin or (ii) isnew text end class 3a. The use of the property for social
40.24events open exclusively to members and their guests for periods of less than 24 hours,
40.25when an admission is not charged nor any revenues are received by the organization shall
40.26not be considered a revenue-producing activity.
40.27 The organization shall maintain records of its charitable contributions and donations
40.28and of public meetings and events held on the property and make them available upon
40.29request any time to the assessor to ensure eligibility. An organization meeting the
40.30requirement under item (ii) must file an application by May 1 with the assessor for
40.31eligibility for the current year's assessment. The commissioner shall prescribe a uniform
40.32application form and instructions;
40.33 (4) postsecondary student housing of not more than one acre of land that is owned by
40.34a nonprofit corporation organized under chapter 317A and is used exclusively by a student
40.35cooperative, sorority, or fraternity for on-campus housing or housing located within two
40.36miles of the border of a college campus;
41.1 (5) manufactured home parks as defined in section
327.14, subdivision 3;
41.2 (6) real property that is actively and exclusively devoted to indoor fitness, health,
41.3social, recreational, and related uses, is owned and operated by a not-for-profit corporation,
41.4and is located within the metropolitan area as defined in section
473.121, subdivision 2;
41.5 (7) a leased or privately owned noncommercial aircraft storage hangar not exempt
41.6under section
272.01, subdivision 2, and the land on which it is located, provided that:
41.7 (i) the land is on an airport owned or operated by a city, town, county, Metropolitan
41.8Airports Commission, or group thereof; and
41.9 (ii) the land lease, or any ordinance or signed agreement restricting the use of the
41.10leased premise, prohibits commercial activity performed at the hangar.
41.11 If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must
41.12be filed by the new owner with the assessor of the county where the property is located
41.13within 60 days of the sale;
41.14 (8) a privately owned noncommercial aircraft storage hangar not exempt under
41.15section
272.01, subdivision 2, and the land on which it is located, provided that:
41.16 (i) the land abuts a public airport; and
41.17 (ii) the owner of the aircraft storage hangar provides the assessor with a signed
41.18agreement restricting the use of the premises, prohibiting commercial use or activity
41.19performed at the hangar; and
41.20 (9) residential real estate, a portion of which is used by the owner for homestead
41.21purposes, and that is also a place of lodging, if all of the following criteria are met:
41.22 (i) rooms are provided for rent to transient guests that generally stay for periods
41.23of 14 or fewer days;
41.24 (ii) meals are provided to persons who rent rooms, the cost of which is incorporated
41.25in the basic room rate;
41.26 (iii) meals are not provided to the general public except for special events on fewer
41.27than seven days in the calendar year preceding the year of the assessment; and
41.28 (iv) the owner is the operator of the property.
41.29The market value subject to the 4c classification under this clause is limited to five rental
41.30units. Any rental units on the property in excess of five, must be valued and assessed as
41.31class 3a. The portion of the property used for purposes of a homestead by the owner must
41.32be classified as class 1a property under subdivision 22; and
41.33 (10) real property up to a maximum of three acres and operated as a restaurant
41.34as defined under section
157.15, subdivision 12, provided it: (A) is located on a lake
41.35as defined under section
103G.005, subdivision 15, paragraph (a), clause (3); and (B)
41.36is either devoted to commercial purposes for not more than 250 consecutive days, or
42.1receives at least 60 percent of its annual gross receipts from business conducted during
42.2four consecutive months. Gross receipts from the sale of alcoholic beverages must be
42.3included in determining the property's qualification under subitem (B). The property's
42.4primary business must be as a restaurant and not as a bar. Gross receipts from gift shop
42.5sales located on the premises must be excluded. Owners of real property desiring 4c
42.6classification under this clause must submit an annual declaration to the assessor by
42.7February 1 of the current assessment year, based on the property's relevant information for
42.8the preceding assessment year.
42.9 Class 4c property has a class rate of 1.5 percent of market value, except that (i) each
42.10parcel of seasonal residential recreational property not used for commercial purposes has
42.11the same class rates as class 4bb property, (ii) manufactured home parks assessed under
42.12clause (5) have the same class rate as class 4b property, (iii) commercial-use seasonal
42.13residential recreational property has a class rate of one percent for the first $500,000 of
42.14market value, and 1.25 percent for the remaining market value, (iv) the market value of
42.15property described in clause (4) has a class rate of one percent, (v) the market value of
42.16property described in clauses (2), (6), and (10) has a class rate of 1.25 percent, and (vi)
42.17that portion of the market value of property in clause (9) qualifying for class 4c property
42.18has a class rate of 1.25 percent.
42.19 (e) Class 4d property is qualifying low-income rental housing certified to the assessor
42.20by the Housing Finance Agency under section
273.128, subdivision 3. If only a portion
42.21of the units in the building qualify as low-income rental housing units as certified under
42.22section
273.128, subdivision 3, only the proportion of qualifying units to the total number
42.23of units in the building qualify for class 4d. The remaining portion of the building shall be
42.24classified by the assessor based upon its use. Class 4d also includes the same proportion of
42.25land as the qualifying low-income rental housing units are to the total units in the building.
42.26For all properties qualifying as class 4d, the market value determined by the assessor must
42.27be based on the normal approach to value using normal unrestricted rents.
42.28 Class 4d property has a class rate of 0.75 percent.
42.29
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
42.30 Sec. 11. Minnesota Statutes 2008, section 273.13, subdivision 33, is amended to read:
42.31 Subd. 33.
Classification of unimproved property. (a) All real property that is not
42.32improved with a structure must be classified according to its current use.
42.33 (b) Except as provided in subdivision 23, paragraph (c)
new text begin or (d)new text end , real property that is
42.34not improved with a structure and for which there is no identifiable current use must be
42.35classified according to its highest and best use permitted under the local zoning ordinance.
43.1If the ordinance permits more than one use, the land must be classified according to the
43.2highest and best use permitted under the ordinance. If no such ordinance exists, the
43.3assessor shall consider the most likely potential use of the unimproved land based upon
43.4the use made of surrounding land or land in proximity to the unimproved land.
43.5
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
43.6 Sec. 12. Minnesota Statutes 2008, section 273.33, subdivision 2, is amended to read:
43.7 Subd. 2.
Listing and assessment by commissioner. The personal property,
43.8consisting of the pipeline system of mains, pipes, and equipment attached thereto, of
43.9pipeline companies and others engaged in the operations or business of transporting natural
43.10gas, gasoline, crude oil, or other petroleum products by pipelines, shall be listed with and
43.11assessed by the commissioner of revenue and the values provided to the city or county
43.12assessor by order. This subdivision shall not apply to the assessment of the products
43.13transported through the pipelines nor to the lines of local commercial gas companies
43.14engaged primarily in the business of distributing gas to consumers at retail nor to pipelines
43.15used by the owner thereof to supply natural gas or other petroleum products exclusively
43.16for such owner's own consumption and not for resale to others. If more than 85 percent
43.17of the natural gas or other petroleum products actually transported over the pipeline is
43.18used for the owner's own consumption and not for resale to others, then this subdivision
43.19shall not apply; provided, however, that in that event, the pipeline shall be assessed in
43.20proportion to the percentage of gas actually transported over such pipeline that is not used
43.21for the owner's own consumption. On or before June 30
new text begin August 1new text end , the commissioner shall
43.22certify to the auditor of each county, the amount of such personal property assessment
43.23against each company in each district in which such property is located.
43.24
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for assessment year 2009 and new text end
43.25
new text begin thereafter.new text end
43.26 Sec. 13. Minnesota Statutes 2008, section 273.37, subdivision 2, is amended to read:
43.27 Subd. 2.
Listing and assessment by commissioner. Transmission lines of less
43.28than 69 kv, transmission lines of 69 kv and above located in an unorganized township,
43.29and distribution lines, and equipment attached thereto, having a fixed situs outside the
43.30corporate limits of cities except distribution lines taxed as provided in sections
273.40 and
43.31273.41
, shall be listed with and assessed by the commissioner of revenue in the county
43.32where situated and the values provided to the city or county assessor by order. The
43.33commissioner shall assess such property at the percentage of market value fixed by law;
44.1and, on or before June 30
new text begin August 1new text end , shall certify to the auditor of each county in which
44.2such property is located the amount of the assessment made against each company and
44.3person owning such property.
44.4
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for assessment year 2009 and new text end
44.5
new text begin thereafter.new text end
44.6 Sec. 14. Minnesota Statutes 2008, section 274.13, subdivision 2, is amended to read:
44.7 Subd. 2.
Special board; delegated duties. The board of equalization for any
44.8county may appoint a special board of equalization and may delegate to it the powers and
44.9duties in subdivision 1. The special board of equalization shall serve at the direction and
44.10discretion of the appointing county board, subject to the restrictions imposed by law on
44.11the appointing board. The appointing board may determine the number of members to be
44.12appointed to the special board, the compensation and expenses to be paid, and the term of
44.13office of each member. At least one member of the special board of equalization must be
44.14an appraiser, realtor, or other person familiar with property valuations in the county. The
44.15county auditor is a nonvoting member and serves as the recorder for the special board.
new text begin new text end
44.16
new text begin The special board is subject to the quorum requirements for county boards and the training new text end
44.17
new text begin requirements for county boards in section 274.135, subdivision 2.new text end
44.18
new text begin EFFECTIVE DATE.new text end new text begin The section is effective the day following final enactment.new text end
44.19 Sec. 15. Minnesota Statutes 2008, section 274.135, subdivision 3, is amended to read:
44.20 Subd. 3.
Proof of compliance; transfer of duties. (a) Any county that
44.21conducts county boards of appeal and equalization meetings must provide proof to the
44.22commissioner by December 1, 2009, and each year thereafter, that it is in compliance
44.23with the requirements of subdivision 2. Beginning in 2009, this notice must also verify
44.24that there was a quorum of voting members at each meeting of the board of appeal and
44.25equalization in the current year. A county that does not comply with these requirements
44.26is deemed to have transferred its board of appeal and equalization powers to the special
44.27board of equalization appointed pursuant to section
274.13, subdivision 2, beginning
44.28with the following year's assessment and continuing unless the powers are reinstated
44.29under paragraph (c). A county that does not comply with the requirements of subdivision
44.302 and has not appointed a special board of equalization shall appoint a special board of
44.31equalization before the following year's assessment.
44.32 (b) The county shall notify the taxpayers when the board of appeal and equalization
44.33for a county has been transferred to the special board of equalization under this subdivision
45.1and, prior to the meeting time of the special board of equalization, the county shall make
45.2available to those taxpayers a procedure for a review of the assessments, including, but
45.3not limited to, open book meetings. This alternate review process must take place in
45.4April and May.
45.5 (c) A county board whose powers are transferred to the special board of equalization
45.6under this subdivision may be reinstated by resolution of the county board and upon proof
45.7of compliance with the requirements of subdivision 2. The resolution and proofs must be
45.8provided to the commissioner by December 1 in order to be effective for the following
45.9year's assessment.
45.10
new text begin (d) If a person who was entitled to appeal to the county board of appeal and new text end
45.11
new text begin equalization or to the county special board of equalization is not able to do so in a new text end
45.12
new text begin particular year because the county board or special board did not meet the quorum and new text end
45.13
new text begin training requirements in this section and section 274.13, or because the special board new text end
45.14
new text begin was not appointed, that person may instead appeal to the commissioner of revenue, new text end
45.15
new text begin provided that the appeal is received by the commissioner prior to August 1. The appeal new text end
45.16
new text begin is not subject to either chapter 14 or section 270C.92. The commissioner must issue new text end
45.17
new text begin an appropriate order to the county assessor in response to each timely appeal, either new text end
45.18
new text begin upholding or changing the valuation or classification of the property. Prior to October 1 of new text end
45.19
new text begin each year, the commissioner must charge and bill the county where the property is located new text end
45.20
new text begin $500 for each tax parcel covered by an order issued under this paragraph in that year. new text end
45.21
new text begin Amounts received by the commissioner under this paragraph must be deposited in the new text end
45.22
new text begin state's general fund. If payment of a billed amount is not received by the commissioner new text end
45.23
new text begin before December 1 of the year when billed, the commissioner must deduct that unpaid new text end
45.24
new text begin amount from any state aid the commissioner would otherwise pay to the county under new text end
45.25
new text begin chapter 477A in the next year. Late payments may either be returned to the county new text end
45.26
new text begin uncashed and undeposited or may be accepted. If a late payment is accepted, the state aid new text end
45.27
new text begin paid to the county under chapter 477A must be adjusted within 12 months to eliminate any new text end
45.28
new text begin reduction that occurred because the payment was late. Amounts needed to make these new text end
45.29
new text begin adjustments are included in the appropriation under section 477A.03, subdivision 2.new text end
45.30
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for taxes payable in 2010 and new text end
45.31
new text begin thereafter.new text end
45.32 Sec. 16. Minnesota Statutes 2008, section 274.14, is amended to read:
45.33
274.14 LENGTH OF SESSION; RECORD.
46.1 The board may
new text begin mustnew text end meet on any
new text begin after the second Friday in June on at least one new text end
46.2
new text begin meeting day and may meet for up to new text end ten consecutive meeting days in June, after the
46.3second Friday in June. The actual meeting dates must be contained on the valuation
46.4notices mailed to each property owner in the county as provided in section
273.121. For
46.5this purpose, "meeting days" is defined as any day of the week excluding Sunday. At
46.6the board's discretion, "meeting days" may include Saturday. No action taken by the
46.7county board of review after June 30 is valid, except for corrections permitted in sections
46.8273.01
and
274.01. The county auditor shall keep an accurate record of the proceedings
46.9and orders of the board. The record must be published like other proceedings of county
46.10commissioners. A copy of the published record must be sent to the commissioner of
46.11revenue, with the abstract of assessment required by section
274.16.
46.12 For counties that conduct either regular board of review meetings or open book
46.13meetings, at least one of the meeting days must include a meeting that does not end
46.14before 7:00 p.m. For counties that require taxpayer appointments for the board of review,
46.15appointments must include some available times that extend until at least 7:00 p.m. The
46.16county may have a Saturday meeting in lieu of, or in addition to, the extended meeting
46.17times under this paragraph.
46.18
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
46.19 Sec. 17. Minnesota Statutes 2008, section 274.175, is amended to read:
46.20
274.175 VALUES FINALIZED.
46.21The assessments recorded by the county assessor and the county auditor under
46.22sections
273.124, subdivision 9;
274.16;
274.17; or other law for real and personal
46.23property are final on July 1 of the assessment year, except for property added to the
46.24assessment rolls under section
272.02, subdivision 38,
new text begin and assessments certified to the new text end
46.25
new text begin auditor under sections 273.33, subdivision 2, and 273.37, subdivision 2, new text end or deleted
46.26because of tax forfeiture pursuant to chapter 281. No changes in value may be made
46.27after July 1 of the assessment year, except for corrections permitted in sections
273.01
46.28and
274.01new text begin , or assessments certified to the auditor under sections 273.33, subdivision 2, new text end
46.29
new text begin and 273.37, subdivision 2new text end .
46.30
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for assessment year 2009 and new text end
46.31
new text begin thereafter.new text end
47.1 Sec. 18. Minnesota Statutes 2008, section 290C.06, is amended to read:
47.2
290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE;
47.3
TIMBERLANDnew text begin MANAGED FOREST LANDnew text end .
47.4The commissioner shall annually calculate a statewide average estimated market
47.5value per acre for class 2b timberland
new text begin 2c managed forest land new text end under section
273.13,
47.6subdivision 23
, paragraph (b).
47.7
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for calculations made in 2010 and new text end
47.8
new text begin thereafter.new text end
47.9 Sec. 19. Minnesota Statutes 2008, section 290C.07, is amended to read:
47.10
290C.07 CALCULATION OF INCENTIVE PAYMENT.
47.11 An approved claimant under the sustainable forest incentive program is eligible to
47.12receive an annual payment. The payment shall equal the greater of:
47.13 (1) the difference between the property tax that would be paid on the land using the
47.14previous year's statewide average total township tax rate and the
new text begin anew text end class rate for class 2b
47.15timberland under section
273.13, subdivision 23, paragraph (b)
new text begin of one percentnew text end , if the land
47.16were valued at (i) the average statewide timberland
new text begin managed forest landnew text end market value per
47.17acre calculated under section
290C.06, and (ii) the average statewide timberland
new text begin managed new text end
47.18
new text begin forest landnew text end current use value per acre calculated under section
290C.02, subdivision 5; or
47.19 (2) two-thirds of the property tax amount determined by using the previous
47.20year's statewide average total township tax rate, the estimated market value per acre as
47.21calculated in section
290C.06, and the
new text begin anew text end class rate for 2b timberland under section
273.13,
47.22subdivision 23
, paragraph (b)
new text begin of one percentnew text end , provided that the payment shall be no less
47.23than $7 per acre for each acre enrolled in the sustainable forest incentive program.
47.24
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for calculations made in 2010 and new text end
47.25
new text begin thereafter.new text end
47.26 Sec. 20. Minnesota Statutes 2008, section 477A.011, subdivision 34, is amended to
47.27read:
47.28 Subd. 34.
City revenue need. (a) For a city with a population equal to or greater
47.29than 2,500, "city revenue need" is the
new text begin greater of 285 or the new text end sum of (1) 5.0734098 times the
47.30pre-1940 housing percentage; plus (2) 19.141678 times the population decline percentage;
47.31plus (3) 2504.06334 times the road accidents factor; plus (4)
355.0547; minus (5) the
47.32metropolitan area factor; minus (6) 49.10638 times the household size.
48.1 (b) For a city with a population less than 2,500, "city revenue need" is the sum of
48.2(1)
2.387 times the pre-1940 housing percentage; plus (2) 2.67591 times the commercial
48.3industrial percentage; plus (3) 3.16042 times the population decline percentage; plus (4)
48.41.206
times the transformed population; minus (5)
62.772.
48.5 (c) For a city with a population of 2,500 or more and a population in one of the most
48.6recently available five years that was less than 2,500, "city revenue need" is the sum of (1)
48.7its city revenue need calculated under paragraph (a) multiplied by its transition factor;
48.8plus (2) its city revenue need calculated under the formula in paragraph (b) multiplied
48.9by the difference between one and its transition factor. For purposes of this paragraph, a
48.10city's "transition factor" is equal to 0.2 multiplied by the number of years that the city's
48.11population estimate has been 2,500 or more. This provision only applies for aids payable
48.12in calendar years 2006 to 2008 to cities with a 2002 population of less than 2,500. It
48.13applies to any city for aids payable in 2009 and thereafter. The city revenue need under
48.14this paragraph may not be less than 285.
48.15 (d) The city revenue need cannot be less than zero.
48.16 (e) For calendar year 2005 and subsequent years, the city revenue need for a city,
48.17as determined in paragraphs (a) to (d), is multiplied by the ratio of the annual implicit
48.18price deflator for government consumption expenditures and gross investment for state
48.19and local governments as prepared by the United States Department of Commerce, for
48.20the most recently available year to the 2003 implicit price deflator for state and local
48.21government purchases.
48.22
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for aids payable in 2009 and new text end
48.23
new text begin thereafter.new text end
48.24 Sec. 21. Minnesota Statutes 2008, section 477A.011, subdivision 42, is amended to
48.25read:
48.26 Subd. 42.
City jobs base. (a) "City jobs base" for a city with a population of 5,000 or
48.27more is equal to the product of (1) $25.20, (2) the number of jobs per capita in the city, and
48.28(3) its population. For cities with a population less than 5,000, the city jobs base is equal
48.29to zero. For a city receiving aid under
subdivision 36, paragraph (l)
new text begin (k)new text end , its city jobs base
48.30is reduced by the lesser of 36 percent of the amount of aid received under that paragraph
48.31or $1,000,000. No city's city jobs base may exceed $4,725,000 under this paragraph.
48.32 (b) For calendar year 2010 and subsequent years, the city jobs base for a city, as
48.33determined in paragraph (a), is multiplied by the ratio of the appropriation under section
48.34477A.03, subdivision 2a
, for the year in which the aid is paid to the appropriation under
48.35that section for aids payable in 2009.
49.1 (c) For purposes of this subdivision, "jobs per capita in the city" means (1) the
49.2average annual number of employees in the city based on the data from the Quarterly
49.3Census of Employment and Wages, as reported by the Department of Employment and
49.4Economic Development, for the most recent calendar year available as of May 1, 2008,
49.5divided by (2) the city's population for the same calendar year as the employment data.
49.6The commissioner of the Department of Employment and Economic Development shall
49.7certify to the city the average annual number of employees for each city by June 1, 2008.
49.8A city may challenge an estimate under this paragraph by filing its specific objection,
49.9including the names of employers that it feels may have misreported data, in writing with
49.10the commissioner by June 20, 2008. The commissioner shall make every reasonable effort
49.11to address the specific objection and adjust the data as necessary. The commissioner shall
49.12certify the estimates of the annual employment to the commissioner of revenue by July 15,
49.132008, including any estimates still under objection.
49.14
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for aids payable in 2009 and new text end
49.15
new text begin thereafter.new text end
49.16 Sec. 22. Minnesota Statutes 2008, section 477A.013, subdivision 8, is amended to read:
49.17 Subd. 8.
City formula aid. (a) In calendar year 2009, the formula aid for a city
49.18is equal to the sum of (1) its city jobs base, (2) its small city aid base, and (3) the need
49.19increase percentage multiplied by its unmet need.
49.20 (b) In calendar year 2010 and subsequent years, the formula aid for a city is equal
49.21to the sum of (1) its city jobs base, (2) its small city aid base, and (3) the need increase
49.22percentage multiplied by the average of its unmet need for the most recently available
49.23two years.
49.24No city may have a formula aid amount less than zero. The need increase percentage
49.25must be the same for all cities.
49.26 The applicable need increase percentage must be calculated by the Department of
49.27Revenue so that the total of the aid under subdivision 9 equals the total amount available
49.28for aid under section
477A.03. For aids payable in 2009 only, all data used in calculating
49.29aid to cities under sections
477A.011 to
477A.013 will be based on the data available for
49.30calculating aid to cities for aids payable in 2008. For aids payable in 2010 and thereafter,
49.31data used in calculating aids to cities under sections
477A.011 to
477A.013 shall be the
49.32most recently available data as of January 1 in the year in which the aid is calculated
new text begin new text end
49.33
new text begin except as provided in section 477A.011, subdivisions 3 and 35new text end .
50.1
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for assessment year 2009 and new text end
50.2
new text begin thereafter.new text end
50.3 Sec. 23.
new text begin REPEALER.new text end
50.4
new text begin Minnesota Rules, parts 8115.0200; 8115.0300; 8115.0400; 8115.0500; 8115.0600; new text end
50.5
new text begin 8115.1000; 8115.1100; 8115.1200; 8115.1300; 8115.1400; 8115.1500; 8115.1600; new text end
50.6
new text begin 8115.1700; 8115.1800; 8115.1900; 8115.2000; 8115.2100; 8115.2200; 8115.2300; new text end
50.7
new text begin 8115.2400; 8115.2500; 8115.2600; 8115.2700; 8115.2800; 8115.2900; 8115.3000; new text end
50.8
new text begin 8115.4000; 8115.4100; 8115.4200; 8115.4300; 8115.4400; 8115.4500; 8115.4600; new text end
50.9
new text begin 8115.4700; 8115.4800; 8115.4900; 8115.5000; 8115.5100; 8115.5200; 8115.5300; new text end
50.10
new text begin 8115.5400; 8115.5500; 8115.5600; 8115.5700; 8115.5800; 8115.5900; 8115.6000; new text end
50.11
new text begin 8115.6100; 8115.6200; 8115.6300; 8115.6400; and 8115.9900;new text end new text begin are repealed.new text end
50.12
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
50.13
ARTICLE 5
50.14
CONDITIONAL USE DEEDS
50.15 Section 1. Minnesota Statutes 2008, section 282.01, subdivision 1, is amended to read:
50.16 Subdivision 1.
Classification as conservation or nonconservation. It is the general
50.17policy of this state to encourage the best use of tax-forfeited lands, recognizing that some
50.18lands in public ownership should be retained and managed for public benefits while other
50.19lands should be returned to private ownership
new text begin (a)new text end new text begin When acting on behalf of the state under new text end
50.20
new text begin laws allowing the county board to classify and manage tax-forfeited lands held by the new text end
50.21
new text begin state in trust for the local units as provided in section 281.25, the county board has the new text end
50.22
new text begin discretion to decide that some lands in public ownership should be retained and managed new text end
50.23
new text begin for public benefits while other lands should be returned to private ownershipnew text end . Parcels
50.24of land becoming the property of the state in trust under law declaring the forfeiture
50.25of lands to the state for taxes must be classified by the county board of the county in
50.26which the parcels lie as conservation or nonconservation. In making the classification the
50.27board shall consider the present use of adjacent lands, the productivity of the soil, the
50.28character of forest or other growth, accessibility of lands to established roads, schools,
50.29and other public services, their peculiar suitability or desirability for particular uses
new text begin ,new text end and
50.30the suitability of the forest resources on the land for multiple use,
new text begin andnew text end sustained yield
50.31management. The classification, furthermore, must
new text begin : (1)new text end encourage and foster a mode of
50.32land utilization that will facilitate the economical and adequate provision of transportation,
50.33roads, water supply, drainage, sanitation, education, and recreation;
new text begin (2) new text end facilitate reduction
51.1of governmental expenditures;
new text begin (3) new text end conserve and develop the natural resources; and
new text begin (4) new text end
51.2
new text begin protect and sustain important environmental and ecological systems; and (5) new text end foster and
51.3develop agriculture and other industries in the districts and places best suited to them.
51.4In making the classification the county board may use information made available
51.5by any office or department of the federal, state, or local governments, or by any other
51.6person or agency possessing pertinent information at the time the classification is made.
51.7The lands may be reclassified from time to time as the county board considers necessary
51.8or desirable, except for conservation lands held by the state free from any trust in favor of
51.9any taxing district.
51.10If the lands are located within the boundaries of an organized town, with taxable
51.11valuation in excess of $20,000, or incorporated municipality, the classification or
51.12reclassification and sale must first be approved by the town board of the town or the
51.13governing body of the municipality in which the lands are located. The town board of
51.14the town or the governing body of the municipality is considered to have approved
51.15the classification or reclassification and sale if the county board is not notified of the
51.16disapproval of the classification or reclassification and sale within 60 days of the date the
51.17request for approval was transmitted to the town board of the town or governing body
51.18of the municipality. If the town board or governing body desires to acquire any parcel
51.19lying in the town or municipality by procedures authorized in this section, it must file a
51.20written application with the county board to withhold the parcel from public sale. The
51.21application must be filed within 60 days of the request for classification or reclassification
51.22and sale. The county board shall then withhold the parcel from public sale for six months.
51.23A municipality or governmental subdivision shall pay maintenance costs incurred by
51.24the county during the six-month period while the property is withheld from public sale,
51.25provided the property is not offered for public sale after the six-month period. A clerical
51.26error made by county officials does not serve to eliminate the request of the town board
51.27or governing body if the board or governing body has forwarded the application to the
51.28county auditor. If the town board or governing body of the municipality fails to submit an
51.29application and a resolution of the board or governing body to acquire the property within
51.30the withholding period, the county may offer the property for sale upon the expiration of
51.31the withholding period.
51.32
new text begin (b) Whenever the county board deems it appropriate, the board may hold a meeting new text end
51.33
new text begin for the purpose of reclassifying tax-forfeited land that has not been sold or released from new text end
51.34
new text begin the trust. The criteria and procedures for reclassification are the same as those required for new text end
51.35
new text begin an initial classification.new text end
52.1
new text begin (c) Prior to meeting for the purpose of classifying or reclassifying tax-forfeited lands, new text end
52.2
new text begin the county board must give notice of its intent to meet for that purpose as provided in this new text end
52.3
new text begin paragraph. The notice must be given no more than 90 days and no less than 60 days before new text end
52.4
new text begin the date of the meeting; provided that if the meeting is rescheduled, notice of the new new text end
52.5
new text begin date, time, and location must be given at least 14 days before the date of the rescheduled new text end
52.6
new text begin meeting. The notice must be posted on a Web site. The notice must also be mailed or new text end
52.7
new text begin otherwise delivered to each person who has filed a request for notice of special meetings new text end
52.8
new text begin with the public body, regardless of whether the matter is considered at a regular or special new text end
52.9
new text begin meeting. The notice must be mailed or delivered at least 60 days before the date of the new text end
52.10
new text begin meeting. If the meeting is rescheduled, notice of the new date, time, and location must be new text end
52.11
new text begin mailed or delivered at least 14 days before the date of the rescheduled meeting. The public new text end
52.12
new text begin body shall publish the notice once, at least 30 days before the meeting, in a newspaper of new text end
52.13
new text begin general circulation within the area of the public body's authority. The board must also mail new text end
52.14
new text begin a notice by electronic means to each person who requests notice of meetings dealing with new text end
52.15
new text begin this subject and who agrees as provided in chapter 325L to accept notice that is mailed new text end
52.16
new text begin by electronic means. Receipt of actual notice under the conditions specified in section new text end
52.17
new text begin 13D.04, subdivision 7, satisfies the notice requirements of this paragraph.new text end
52.18
new text begin The board may classify or reclassify tax-forfeited lands at any regular or special new text end
52.19
new text begin meeting, as those terms are defined in chapter 13D and may conduct only this business, or new text end
52.20
new text begin this business as well as other business or activities at the meeting.new text end
52.21
new text begin (d) At the meeting, the county board must allow any person or agency possessing new text end
52.22
new text begin pertinent information to make or submit comments and recommendations about the new text end
52.23
new text begin pending classification or reclassification. In addition, representatives of governmental new text end
52.24
new text begin entities in attendance must be allowed to describe plans, ideas, or projects that may new text end
52.25
new text begin involve use or acquisition of the property by that or another governmental entity. The new text end
52.26
new text begin county board must solicit and consider any relevant components of current municipal or new text end
52.27
new text begin metropolitan comprehensive land use plans that incorporate the area in which the land new text end
52.28
new text begin is located. After allowing testimony, the board may classify, reclassify, or delay taking new text end
52.29
new text begin action on any parcel or parcels. In order for a state agency or a governmental subdivision new text end
52.30
new text begin of the state to preserve its right to request a purchase or other acquisition of a forfeited new text end
52.31
new text begin parcel, it may, at any time following forfeiture, file a written request to withhold the parcel new text end
52.32
new text begin from sale or lease to others under the provisions of subdivision 1a.new text end
52.33
new text begin (e) When classifying, reclassifying, appraising, and selling lands under this chapter, new text end
52.34
new text begin the county board may designate the tracts as assessed and acquired, or may by resolution new text end
52.35
new text begin provide for the subdivision of the tracts into smaller units or for the grouping of several new text end
52.36
new text begin tracts into one tract when the subdivision or grouping is deemed advantageous for new text end
53.1
new text begin conservation or sale purposes. This paragraph does not authorize the county board to new text end
53.2
new text begin subdivide a parcel or tract of tax-forfeited land that, as assessed and acquired, is withheld new text end
53.3
new text begin from sale under section 282.018, subdivision 1.new text end
53.4
new text begin (f) A county board may by resolution elect to use the classification and new text end
53.5
new text begin reclassification procedures provided in paragraphs (g), (h), and (i), instead of the new text end
53.6
new text begin procedures provided in paragraphs (b), (c), and (d). Once an election is made under this new text end
53.7
new text begin paragraph, it is effective for a minimum of five years.new text end
53.8
new text begin (g) The classification or reclassification of tax-forfeited land that has not been sold or new text end
53.9
new text begin released from the trust may be made by the county board using information made available new text end
53.10
new text begin to it by any office or department of the federal, state, or local governments, or by any other new text end
53.11
new text begin person or agency possessing pertinent information at the time the classification is made.new text end
53.12
new text begin (h) If the lands are located within the boundaries of an organized town or new text end
53.13
new text begin incorporated municipality, a classification or reclassification and sale must first be new text end
53.14
new text begin approved by the town board of the town or the governing body of the municipality in new text end
53.15
new text begin which the lands are located. The town board of the town or the governing body of the new text end
53.16
new text begin municipality is considered to have approved the classification or reclassification and sale new text end
53.17
new text begin if the county board is not notified of the disapproval of the classification or reclassification new text end
53.18
new text begin and sale within 60 days of the date the request for approval was transmitted to the town new text end
53.19
new text begin board of the town or governing body of the municipality. If the town board or governing new text end
53.20
new text begin body disapproves of the classification or reclassification and sale, the county board must new text end
53.21
new text begin follow the procedures in paragraphs (c) and (d), with regard to the parcel, and must new text end
53.22
new text begin additionally cause to be published in a newspaper a notice of the date, time, location, and new text end
53.23
new text begin purpose of the required meeting.new text end
53.24
new text begin (i) If a town board or a governing body of a municipality desires to acquire any new text end
53.25
new text begin parcel lying in the town or municipality by procedures authorized in this section, it may new text end
53.26
new text begin file a written request under subdivision 1a, paragraph (a).new text end
53.27
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
53.28 Sec. 2. Minnesota Statutes 2008, section 282.01, subdivision 1a, is amended to read:
53.29 Subd. 1a.
Conveyance; generallynew text begin to public entitiesnew text end . new text begin (a) Upon written request new text end
53.30
new text begin from a state agency or a governmental subdivision of the state, a parcel of unsold new text end
53.31
new text begin tax-forfeited land must be withheld from sale or lease to others for a maximum of six new text end
53.32
new text begin months. The request must be submitted to the county auditor. Upon receipt, the county new text end
53.33
new text begin auditor must withhold the parcel from sale or lease to any other party for six months, and new text end
53.34
new text begin must confirm the starting date of the six-month withholding period to the requesting new text end
53.35
new text begin agency or subdivision. If the request is from a governmental subdivision of the state, the new text end
54.1
new text begin governmental subdivision must pay the maintenance costs incurred by the county during new text end
54.2
new text begin the period the parcel is withheld. The county board may approve a sale or conveyance to new text end
54.3
new text begin the requesting party during the withholding period. A conveyance of the property to the new text end
54.4
new text begin requesting party terminates the withholding period.new text end
54.5
new text begin A governmental subdivision of the state must not make, and a county auditor must new text end
54.6
new text begin not act upon, a second request to withhold a parcel from sale or lease within 18 months new text end
54.7
new text begin of a previous request for that parcel. A county may reject a request made under this new text end
54.8
new text begin paragraph if the request is made more than 30 days after the county has given notice to the new text end
54.9
new text begin requesting state agency or governmental subdivision of the state that the county intends to new text end
54.10
new text begin sell or otherwise dispose of the property.new text end
54.11
new text begin (b) new text end new text begin Nonconservation new text end tax-forfeited lands may be sold
new text begin by the county board, for new text end
54.12
new text begin their market value as determined new text end by the county board
new text begin ,new text end to an organized or incorporated
54.13governmental subdivision of the state for any public purpose for which the subdivision is
54.14authorized to acquire property or
new text begin . When the term "market value" is used in this section, it new text end
54.15
new text begin means an estimate of the full and actual market value of the parcel as determined by the new text end
54.16
new text begin county board, but in making this determination, the board and the persons employed by or new text end
54.17
new text begin under contract with the board in order to perform, conduct, or assist in the determination, new text end
54.18
new text begin are exempt from the licensure requirements of chapter 82B.new text end
54.19
new text begin (c) Nonconservation tax-forfeited landsnew text end may be released from the trust in favor of the
54.20taxing districts on application of
new text begin to the county board bynew text end a state agency for an authorized
54.21use at not less than their
new text begin market new text end value as determined by the county board.
54.22
new text begin (d) Nonconservation tax-forfeited lands may be sold by the county board to an new text end
54.23
new text begin organized or incorporated governmental subdivision of the state or state agency for less new text end
54.24
new text begin than their market value if:new text end
54.25
new text begin (1) the county board determines that a sale at a reduced price is in the public interest new text end
54.26
new text begin because a reduced price is necessary to provide an incentive to correct the blighted new text end
54.27
new text begin conditions that make the lands undesirable in the open market, or the reduced price will new text end
54.28
new text begin lead to the development of affordable housing; andnew text end
54.29
new text begin (2) the governmental subdivision or state agency has documented its specific plans new text end
54.30
new text begin for correcting the blighted conditions or developing affordable housing, and the specific new text end
54.31
new text begin law or laws that empower it to acquire real property in furtherance of the plans.new text end
54.32
new text begin If the sale under this paragraph is to a governmental subdivision of the state, the new text end
54.33
new text begin commissioner of revenue must convey the property on behalf of the state by quit claim new text end
54.34
new text begin deed. If the sale under this paragraph is to a state agency, the commissioner must issue a new text end
54.35
new text begin conveyance document that releases the property from the trust in favor of the taxing new text end
54.36
new text begin districts.new text end
55.1
new text begin (e) Nonconservation tax-forfeited land held in trust in favor of the taxing districts new text end
55.2
new text begin may be conveyed bynew text end the commissioner of revenue may convey by deed in the name
55.3of the state a tract of tax-forfeited land held in trust in favor of the taxing districts to a
55.4governmental subdivision for an authorized public use, if an application is submitted to
55.5the commissioner which includes a statement of facts as to the use to be made of the tract
55.6and the need therefor and the
new text begin favorable new text end recommendation of the county board.
new text begin For the new text end
55.7
new text begin purposes of this paragraph, "authorized public use" means a use that allows an indefinite new text end
55.8
new text begin segment of the public to physically use and enjoy the property in numbers appropriate new text end
55.9
new text begin to its size and use, or is for a public service facility. Authorized public uses as defined new text end
55.10
new text begin in this paragraph are limited to:new text end
55.11
new text begin (1) a road, or right-of-way for a road;new text end
55.12
new text begin (2) a park that is both available to, and accessible by, the public that contains new text end
55.13
new text begin amenities such as campgrounds, playgrounds, athletic fields, trails, or shelters;new text end
55.14
new text begin (3) trails for walking, bicycling, snowmobiling, or other recreational purposes, along new text end
55.15
new text begin with a reasonable amount of surrounding land maintained in its natural state;new text end
55.16
new text begin (4) transit ways for buses or commuter trains;new text end
55.17
new text begin (5) public beaches or boat launches;new text end
55.18
new text begin (6) public parking;new text end
55.19
new text begin (7) civic recreation or conference facilities; andnew text end
55.20
new text begin (8) public service facilities such as fire halls, police stations, lift stations, water new text end
55.21
new text begin towers, sanitation facilities, water treatment facilities, and administrative offices.new text end
55.22
new text begin (f) The commissioner of revenue shall convey a parcel of nonconservation new text end
55.23
new text begin tax-forfeited land to a local governmental subdivision of the state by quit claim deed new text end
55.24
new text begin on behalf of the state upon the favorable recommendation of the county board if the new text end
55.25
new text begin governmental subdivision has certified to the board that prior to forfeiture the subdivision new text end
55.26
new text begin was entitled to the parcel under a written development agreement or instrument, but new text end
55.27
new text begin the conveyance failed to occur prior to forfeiture. No compensation or consideration is new text end
55.28
new text begin required for, and no conditions attach to, the conveyance.new text end
55.29
new text begin (g) The commissioner of revenue shall convey a parcel of nonconservation new text end
55.30
new text begin tax-forfeited land to the association of a common interest community by quit claim deed new text end
55.31
new text begin upon the favorable recommendation of the county board if the association certifies to the new text end
55.32
new text begin board that prior to forfeiture the association was entitled to the parcel under a written new text end
55.33
new text begin agreement, but the conveyance failed to occur prior to forfeiture. No compensation or new text end
55.34
new text begin consideration is required for, and no conditions attach to, the conveyance.new text end
55.35
new text begin (h) Conservation tax-forfeited land may be sold to a governmental subdivision of the new text end
55.36
new text begin state for less than its market value for either: (1) creation or preservation of wetlands; new text end
56.1
new text begin (2) drainage or storage of storm water under a storm water management plan; or (3) new text end
56.2
new text begin preservation, or restoration and preservation, of the land in its natural state. The deed must new text end
56.3
new text begin contain a restrictive covenant limiting the use of the land to one of these purposes for new text end
56.4
new text begin 30 years or until the property is reconveyed back to the state in trust. At any time, the new text end
56.5
new text begin governmental subdivision may reconvey the property to the state in trust for the taxing new text end
56.6
new text begin districts. The deed of reconveyance is subject to approval by the commissioner of revenue. new text end
56.7
new text begin No part of a purchase price determined under this paragraph shall be refunded upon a new text end
56.8
new text begin reconveyance, but the amount paid for a conveyance under this paragraph may be taken new text end
56.9
new text begin into account by the county board when setting the terms of a future sale of the same new text end
56.10
new text begin property to the same governmental subdivision under paragraph (b) or (d). If the lands new text end
56.11
new text begin are unplatted and located outside of an incorporated municipality and the commissioner new text end
56.12
new text begin of natural resources determines there is a mineral use potential, the sale is subject to the new text end
56.13
new text begin approval of the commissioner of natural resources.new text end
56.14
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
56.15 Sec. 3. Minnesota Statutes 2008, section 282.01, subdivision 1b, is amended to read:
56.16 Subd. 1b.
Conveyance; targeted neighborhood lands. (a) Notwithstanding
56.17subdivision 1a, in the case of tax-forfeited lands located in a targeted neighborhood, as
56.18defined in section
469.201, subdivision 10new text begin in a city of the first classnew text end , the commissioner of
56.19revenue shall convey by
new text begin quit claim new text end deed in the name of the state any tract of tax-forfeited
56.20land held in trust in favor of the taxing districts, to a political subdivision
new text begin of the state new text end that
56.21submits an application to the commissioner of revenue and the
new text begin favorable new text end recommendation
56.22of the county board.
new text begin For purposes of this subdivision, the term "targeted neighborhood" new text end
56.23
new text begin has the meaning given in section 469.201, subdivision 10, except that the land must be new text end
56.24
new text begin located within a first class city.new text end
56.25(b) The application under paragraph (a) must include a statement of facts as to the
56.26use to be made of the tract, the need therefor, and a resolution, adopted by the governing
56.27body of the political subdivision, finding that the conveyance of a tract of tax-forfeited
56.28land to the political subdivision is necessary to provide for the redevelopment of land as
56.29productive taxable property. Deeds of conveyance issued under paragraph (a) are not
56.30conditioned on continued use of the property for the use stated in the application.
56.31
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
56.32 Sec. 4. Minnesota Statutes 2008, section 282.01, subdivision 1c, is amended to read:
57.1 Subd. 1c.
Deed of conveyance; form; approvals. The deed of conveyance for
57.2property conveyed for a
new text begin an authorizednew text end public use
new text begin under the authorities in subdivision new text end
57.3
new text begin 1a, paragraph (e), new text end must be on a form approved by the attorney general and must be
57.4conditioned on continued use for the purpose stated in the application
new text begin as provided in this new text end
57.5
new text begin section. These deeds are conditional use deeds that convey a defeasible estate. Reversion new text end
57.6
new text begin of the estate occurs by operation of law and without the requirement for any affirmative new text end
57.7
new text begin act by or on behalf of the state when there is a failure to put the property to the approved new text end
57.8
new text begin authorized public use for which it was conveyed, or an abandonment of that use, except as new text end
57.9
new text begin provided in subdivision 1dnew text end .
57.10
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
57.11 Sec. 5. Minnesota Statutes 2008, section 282.01, subdivision 1d, is amended to read:
57.12 Subd. 1d.
Reverter for failure to use; conveyance to state. new text begin (a) new text end If after three years
57.13from the date of the conveyance a governmental subdivision to which tax-forfeited land
57.14has been conveyed for a specified
new text begin an authorizednew text end public use as provided in this section
new text begin new text end
57.15
new text begin subdivision 1a, paragraph (e),new text end fails to put the land to that use, or abandons that use, the
57.16governing body of the subdivision may,
new text begin must: (1)new text end with the approval of the county board,
57.17purchase the property for an authorized public purpose at the present appraised
new text begin marketnew text end
57.18value as determined by the county board. In that case, the commissioner of revenue
57.19shall, upon proper written application approved by the county board, issue an appropriate
57.20deed to the subdivisions free of a use restriction and reverter. The governing body may
57.21also
new text begin , or (2)new text end authorize the proper officers to convey the land, or the part of the land not
57.22required for an authorized public use, to the state of Minnesota.
new text begin in trust for the taxing new text end
57.23
new text begin districts. If the governing body purchases the property under clause (1), the commissioner new text end
57.24
new text begin of revenue shall, upon property application submitted by the county auditor, convey new text end
57.25
new text begin the property on behalf of the state by quit claim deed to the subdivision free of a use new text end
57.26
new text begin restriction and the possibility of reversion or defeasement. If the governing body decides new text end
57.27
new text begin to reconvey the property to the state under clause (2),new text end the officers shall execute a deed of
57.28conveyance immediately. The conveyance is subject to the approval of the commissioner
57.29and its form must be approved by the attorney general. A sale, lease, transfer, or other
57.30conveyance of tax-forfeited lands by a housing and redevelopment authority, a port
57.31authority, an economic development authority, or a city as authorized by chapter 469 is not
57.32an abandonment of use and the lands shall not be reconveyed to the state nor shall they
57.33revert to the state. A certificate made by a housing and redevelopment authority, a port
57.34authority, an economic development authority, or a city referring to a conveyance by it
57.35and stating that the conveyance has been made as authorized by chapter 469 may be filed
58.1with the county recorder or registrar of titles, and the rights of reverter in favor of the state
58.2provided by subdivision 1e will then terminate. No vote of the people is required for the
58.3conveyance.
new text begin For the purposes of this subdivision, there is no failure to put the land to the new text end
58.4
new text begin authorized public use and no abandonment of that use if a formal plan of the governmental new text end
58.5
new text begin subdivision, including, but not limited to, a comprehensive plan or land use plan that new text end
58.6
new text begin shows an intended future use of the land for the authorized public use.new text end
58.7
new text begin (b) Property held by a governmental subdivision of the state under a conditional use new text end
58.8
new text begin deed executed by the commissioner of revenue after January 1, 2006, may be acquired new text end
58.9
new text begin by that governmental subdivision after 15 years from the date of the conveyance if new text end
58.10
new text begin the commissioner determines upon written application from the subdivision that the new text end
58.11
new text begin subdivision has in fact put the property to the authorized public use for which it was new text end
58.12
new text begin conveyed, and the subdivision has made a finding that it has no current plans to change new text end
58.13
new text begin the use of the lands. Prior to conveying the property, the commissioner shall inquire new text end
58.14
new text begin whether the county board where the land is located objects to a conveyance of the property new text end
58.15
new text begin to the subdivision without conditions and without further act by or obligation of the new text end
58.16
new text begin subdivision. If the county does not object within 60 days, and the commissioner makes new text end
58.17
new text begin a favorable determination, the commissioner shall issue a quit claim deed on behalf of new text end
58.18
new text begin the state unconditionally conveying the property to the governmental subdivision. For new text end
58.19
new text begin purposes of this paragraph, demonstration of an intended future use for the authorized new text end
58.20
new text begin public use in a formal plan of the governmental subdivision does not constitute use for new text end
58.21
new text begin that authorized public use.new text end
58.22
new text begin (c) Property held by a governmental subdivision of the state under a conditional use new text end
58.23
new text begin deed executed by the commissioner of revenue before January 1, 2006, is released from new text end
58.24
new text begin the use restriction and possibility of reversion on January 1, 2021, if the county board new text end
58.25
new text begin records a document describing the land and citing this paragraph. The county board may new text end
58.26
new text begin authorize the county treasurer to deduct the amount of the recording fees from future new text end
58.27
new text begin settlements of property taxes to the subdivision.new text end
58.28
new text begin (d) All property held by a governmental subdivision of the state under a conditional new text end
58.29
new text begin use deed executed by the commissioner of revenue is released from the use restriction new text end
58.30
new text begin and possibility of reversion on the later of: (1) January 1, 2015; (2) 40 years after the new text end
58.31
new text begin date the deed was executed; or (3) upon final resolution of an appeal to district court new text end
58.32
new text begin under subdivision 1e if the appeal was commenced prior to January 1, 2015. Upon the new text end
58.33
new text begin occurrence of clause (1), (2), or (3), the governmental subdivision may record a certificate new text end
58.34
new text begin referring to the land, the original conveyance, and to the release under this paragraph.new text end
58.35
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
59.1 Sec. 6. Minnesota Statutes 2008, section 282.01, is amended by adding a subdivision
59.2to read:
59.3
new text begin Subd. 1g.new text end new text begin Conditional use deed fees.new text end new text begin (a) A governmental subdivision of the state new text end
59.4
new text begin applying for a conditional use deed under subdivision 1a, paragraph (e), must submit a fee new text end
59.5
new text begin of $250 to the commissioner of revenue along with the application. If the application is new text end
59.6
new text begin denied, the commissioner shall refund $150 of the application fee.new text end
59.7
new text begin (b) The proceeds from the fees must be deposited in a Department of Revenue new text end
59.8
new text begin conditional use deed revolving fund. The sums deposited into the revolving fund are new text end
59.9
new text begin appropriated to the commissioner of revenue for the purpose of making the refunds new text end
59.10
new text begin described in this subdivision, and administering conditional use deed laws.new text end
59.11
new text begin EFFECTIVE DATE.new text end new text begin This section is effective for applications received by the new text end
59.12
new text begin commissioner after June 30, 2009.new text end
59.13 Sec. 7. Minnesota Statutes 2008, section 282.01, subdivision 2, is amended to read:
59.14 Subd. 2.
Conservation lands; county board supervision. new text begin (a) new text end Lands classified as
59.15conservation lands, unless reclassified as nonconservation lands, sold to a governmental
59.16subdivision of the state, designated as lands primarily suitable for forest production and
59.17sold as hereinafter provided, or released from the trust in favor of the taxing districts, as
59.18herein provided, will
new text begin mustnew text end be held under the supervision of the county board of the county
59.19within which such
new text begin thenew text end parcels lie.
new text begin and must not be conveyed or sold unless the lands are:new text end
59.20The county board may, by resolution duly adopted, declare lands classified as
59.21conservation lands as primarily suitable for timber production and as lands which should
59.22be placed in private ownership for such purposes. If such action be approved by the
59.23commissioner of natural resources, the lands so designated, or any part thereof, may be
59.24sold by the county board in the same manner as provided for the sale of lands classified as
59.25nonconservation lands. Such county action and the approval of the commissioner shall be
59.26limited to lands lying within areas zoned for restricted uses under the provisions of Laws
59.271939, chapter 340, or any amendments thereof.
59.28
new text begin (1) reclassified as nonconservation lands;new text end
59.29
new text begin (2) conveyed to a governmental subdivision of the state under subdivision 1a;new text end
59.30
new text begin (3) released from the trust in favor of the taxing districts as provided in paragraph new text end
59.31
new text begin (b); ornew text end
59.32
new text begin (4) conveyed or sold under the authority of another general or special law.new text end
59.33
new text begin (b) new text end The county board may, by resolution duly adopted, resolve that certain lands
59.34classified as conservation lands shall be devoted to conservation uses and may submit
59.35such
new text begin anew text end resolution to the commissioner of natural resources. If, upon investigation,
60.1the commissioner of natural resources determines that the lands covered by such
new text begin thenew text end
60.2resolution, or any part thereof, can be managed and developed for conservation purposes,
60.3the commissioner shall make a certificate describing the lands and reciting the acceptance
60.4thereof on behalf of the state for such purposes. The commissioner shall transmit the
60.5certificate to the county auditor, who shall note the same upon the auditor's records and
60.6record the same with the county recorder. The title to all lands so accepted shall be held
60.7by the state free from any trust in favor of any and all taxing districts and such
new text begin thenew text end lands
60.8shall be devoted thereafter to the purposes of forestry, water conservation, flood control,
60.9parks, game refuges, controlled game management areas, public shooting grounds, or
60.10other public recreational or conservation uses, and managed, controlled, and regulated
60.11for such purposes under the jurisdiction of the commissioner of natural resources and
60.12the divisions of the department.
60.13
new text begin (c) All proceeds derived from the sale of timber, lease of crops of hay, or other new text end
60.14
new text begin revenue from lands under the jurisdiction of the commissioner of natural resources shall new text end
60.15
new text begin be credited to the general fund of the state.new text end
60.16In case
new text begin (d) Ifnew text end the commissioner of natural resources shall determine
new text begin determinesnew text end that
60.17any tract of land so held
new text begin acquirednew text end by the state
new text begin under paragraph (b) new text end and situated within or
60.18adjacent to the boundaries of any governmental subdivision of the state is suitable for use
60.19by such
new text begin thenew text end subdivision for any authorized public purpose, the commissioner may convey
60.20such
new text begin thenew text end tract by deed in the name of the state to such
new text begin thenew text end subdivision upon the filing
60.21with the commissioner of a resolution adopted by a majority vote of all the members
60.22of the governing body thereof, stating the purpose for which the land is desired. The
60.23deed of conveyance shall be upon a form approved by the attorney general
new text begin and must be new text end
60.24conditioned upon continued use for the purpose stated in the resolution. All proceeds
60.25derived from the sale of timber, lease of hay stumpage, or other revenue from such
60.26lands under the jurisdiction of the natural resources commissioner shall be paid into the
60.27general fund of the state.
60.28
new text begin (e)new text end The county auditor, with the approval of the county board, may lease conservation
60.29lands remaining under the jurisdiction
new text begin supervisionnew text end of the county board and sell timber
60.30and hay stumpage thereon in the manner hereinafter provided, and all proceeds derived
60.31therefrom shall be distributed in the same manner as provided in section
282.04.
60.32
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
60.33 Sec. 8. Minnesota Statutes 2008, section 282.01, subdivision 3, is amended to read:
60.34 Subd. 3.
Nonconservation lands; appraisal and sale. new text begin (a) new text end All parcels of land
60.35classified as nonconservation, except those which may be reserved, shall be sold as
61.1provided, if it is determined, by the county board of the county in which the parcels lie,
61.2that it is advisable to do so, having in mind their accessibility, their proximity to existing
61.3public improvements, and the effect of their sale and occupancy on the public burdens.
61.4Any parcels of land proposed to be sold shall be first appraised by the county board of
61.5the county in which the parcels lie. The parcels may be reappraised whenever the county
61.6board deems it necessary to carry out the intent of sections
282.01 to
282.13.
61.7
new text begin (b)new text end In an appraisal the value of the land and any standing timber on it shall be
61.8separately determined. No parcel of land containing any standing timber may be sold until
61.9the appraised value of the timber on it and the sale of the land have been approved by the
61.10commissioner of natural resources. The commissioner shall base review of a proposed
61.11sale on the policy and considerations specified in subdivision 1. The decision of the
61.12commissioner shall be in writing and shall state the reasons for it. The commissioner's
61.13decision is exempt from the rulemaking provisions of chapter 14 and section
14.386
61.14does not apply. The county may appeal the decision of the commissioner in accordance
61.15with chapter 14.
61.16
new text begin (c) new text end In any county in which a state forest or any part of it is located, the county
61.17auditor shall submit to the commissioner at least 60 days before the first publication of the
61.18list of lands to be offered for sale a list of all lands included on the list which are situated
61.19outside of any incorporated municipality. If, at any time before the opening of the sale, the
61.20commissioner notifies the county auditor in writing that there is standing timber on any
61.21parcel of such land, the parcel shall not be sold unless the requirements of this section
61.22respecting the separate appraisal of the timber and the approval of the appraisal by the
61.23commissioner have been complied with. The commissioner may waive the requirement
61.24of the 60-day notice as to any parcel of land which has been examined and the timber
61.25value approved as required by this section.
61.26
new text begin (d) new text end If any public improvement is made by a municipality after any parcel of land has
61.27been forfeited to the state for the nonpayment of taxes, and the improvement is assessed in
61.28whole or in part against the property benefited by it, the clerk of the municipality shall
61.29certify to the county auditor, immediately upon the determination of the assessments for
61.30the improvement, the total amount that would have been assessed against the parcel of land
61.31if it had been subject to assessment; or if the public improvement is made, petitioned for,
61.32ordered in or assessed, whether the improvement is completed in whole or in part, at any
61.33time between the appraisal and the sale of the parcel of land, the cost of the improvement
61.34shall be included as a separate item and added to the appraised value of the parcel of land
61.35at the time it is sold. No sale of a parcel of land shall discharge or free the parcel of land
61.36from lien for the special benefit conferred upon it by reason of the public improvement
62.1until the cost of it, including penalties, if any, is paid. The county board shall determine
62.2the amount, if any, by which the value of the parcel was enhanced by the improvement and
62.3include the amount as a separate item in fixing the appraised value for the purpose of sale.
62.4In classifying, appraising, and selling the lands, the county board may designate the tracts
62.5as assessed and acquired, or may by resolution provide for the subdivision of the tracts into
62.6smaller units or for the grouping of several tracts into one tract when the subdivision or
62.7grouping is deemed advantageous for the purpose of sale. Each such smaller tract or larger
62.8tract must be classified and appraised as such before being offered for sale. If any such
62.9lands have once been classified, the board of county commissioners, in its discretion, may,
62.10by resolution, authorize the sale of the smaller tract or larger tract without reclassification.
62.11
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
62.12 Sec. 9. Minnesota Statutes 2008, section 282.01, subdivision 4, is amended to read:
62.13 Subd. 4.
Sale: method, requirements, effects. The sale
new text begin authorized under new text end
62.14
new text begin subdivision 3 new text end must be conducted by the county auditor at the county seat of the county in
62.15which the parcels lie, except that in St. Louis and Koochiching Counties, the sale may
62.16be conducted in any county facility within the county.
new text begin The sale must not be for less than new text end
62.17
new text begin the appraised value except as provided in subdivision 7a. new text end The parcels must be sold for
62.18cash only and at not less than the appraised value, unless the county board of the county
62.19has adopted a resolution providing for their sale on terms, in which event the resolution
62.20controls with respect to the sale. When the sale is made on terms other than for cash only
62.21(1) a payment of at least ten percent of the purchase price must be made at the time of
62.22purchase, and the balance must be paid in no more than ten equal annual installments, or
62.23(2) the payments must be made in accordance with county board policy, but in no event
62.24may the board require more than 12 installments annually, and the contract term must not
62.25be for more than ten years. Standing timber or timber products must not be removed from
62.26these lands until an amount equal to the appraised value of all standing timber or timber
62.27products on the lands at the time of purchase has been paid by the purchaser. If a parcel of
62.28land bearing standing timber or timber products is sold at public auction for more than
62.29the appraised value, the amount bid in excess of the appraised value must be allocated
62.30between the land and the timber in proportion to their respective appraised values. In that
62.31case, standing timber or timber products must not be removed from the land until the
62.32amount of the excess bid allocated to timber or timber products has been paid in addition
62.33to the appraised value of the land. The purchaser is entitled to immediate possession,
62.34subject to the provisions of any existing valid lease made in behalf of the state.
63.1For sales occurring on or after July 1, 1982, the unpaid balance of the purchase price
63.2is subject to interest at the rate determined pursuant to section
549.09. The unpaid balance
63.3of the purchase price for sales occurring after December 31, 1990, is subject to interest
63.4at the rate determined in section
279.03, subdivision 1a. The interest rate is subject to
63.5change each year on the unpaid balance in the manner provided for rate changes in section
63.6549.09
or
279.03, subdivision 1a, whichever, is applicable. Interest on the unpaid contract
63.7balance on sales occurring before July 1, 1982, is payable at the rate applicable to the sale
63.8at the time that the sale occurred.
63.9
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
63.10 Sec. 10. Minnesota Statutes 2008, section 282.01, subdivision 7, is amended to read:
63.11 Subd. 7.
County sales; notice, purchase price, disposition. The sale must
63.12commence at the time determined by the county board of the county in which the parcels
63.13are located. The county auditor shall offer the parcels of land in order in which they
63.14appear in the notice of sale, and shall sell them to the highest bidder, but not for a sum
63.15less than the appraised value, until all of the parcels of land have been offered. Then the
63.16county auditor shall sell any remaining parcels to anyone offering to pay the appraised
63.17value, except that if the person could have repurchased a parcel of property under section
63.18282.012
or
282.241, that person may not purchase that same parcel of property at the sale
63.19under this subdivision for a purchase price less than the sum of all taxes, assessments,
63.20penalties, interest, and costs due at the time of forfeiture computed under section
282.251,
63.21and any special assessments for improvements certified as of the date of sale. The sale
63.22must continue until all the parcels are sold or until the county board orders a reappraisal or
63.23withdraws any or all of the parcels from sale. The list of lands may be added to and the
63.24added lands may be sold at any time by publishing the descriptions and appraised values.
63.25The added lands must be: (1) parcels of land that have become forfeited and classified
63.26as nonconservation since the commencement of any prior sale; (2) parcels
new text begin classified as new text end
63.27
new text begin nonconservation new text end that have been reappraised; (3) parcels that have been reclassified as
63.28nonconservation; or (4) other parcels that are subject to sale but were omitted from the
63.29existing list for any reason. The descriptions and appraised values must be published in
63.30the same manner as provided for the publication of the original list. Parcels added to the
63.31list must first be offered for sale to the highest bidder before they are sold at appraised
63.32value. All parcels of land not offered for immediate sale, as well as parcels that are offered
63.33and not immediately sold, continue to be held in trust by the state for the taxing districts
63.34interested in each of the parcels, under the supervision of the county board. Those parcels
63.35may be used for public purposes until sold, as directed by the county board.
64.1
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
64.2 Sec. 11. Minnesota Statutes 2008, section 282.01, subdivision 7a, is amended to read:
64.3 Subd. 7a.
City sales; alternate procedures. Land located in a home rule charter
64.4or statutory city, or in a town which cannot be improved because of noncompliance with
64.5local ordinances regarding minimum area, shape, frontage or access may be sold by the
64.6county auditor pursuant to this subdivision if the auditor determines that a nonpublic sale
64.7will encourage the approval of sale of the land by the city or town and promote its return
64.8to the tax rolls. If the physical characteristics of the land indicate that its highest and best
64.9use will be achieved by combining it with an adjoining parcel and the city or town has not
64.10adopted a local ordinance governing minimum area, shape, frontage, or access, the land
64.11may also be sold pursuant to this subdivision. If the property consists of an undivided
64.12interest in land or land and improvements, the property may also be sold to the other
64.13owners under this subdivision. The sale of land pursuant to this subdivision shall be
64.14subject to any conditions imposed by the county board pursuant to section
282.03. The
64.15governing body of the city or town may recommend to the county board conditions to be
64.16imposed on the sale. The county auditor may restrict the sale to owners of lands adjoining
64.17the land to be sold. The county auditor shall conduct the sale by sealed bid or may select
64.18another means of sale. The land shall be sold to the highest bidder but in no event shall the
64.19land
new text begin and maynew text end be sold for less than its appraised value. All owners of land adjoining the
64.20land to be sold shall be given a written notice at least 30 days prior to the sale.
64.21This subdivision shall be liberally construed to encourage the sale and utilization
64.22of tax-forfeited land, to eliminate nuisances and dangerous conditions and to increase
64.23compliance with land use ordinances.
64.24
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
64.25 Sec. 12. Minnesota Statutes 2008, section 287.2205, is amended to read:
64.26
287.2205 TAX-FORFEITED LAND.
64.27 Before a state deed for tax-forfeited land may be issued, the deed tax must be paid
64.28by the purchaser of tax-forfeited land whether the purchase is the result of a public
64.29auction or private sale or a repurchase of tax-forfeited land. State agencies and local
64.30units of government that acquire tax-forfeited land by purchase or any other means are
64.31subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a
64.32governmental subdivision for an authorized public use under section
282.01, subdivision
64.331a, or for redevelopment purposes under section
282.01, subdivision 1b.
65.1
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
65.2 Sec. 13.
new text begin REPEALER.new text end
65.3
new text begin Minnesota Statutes 2008, sections 282.01, subdivisions 9, 10, and 11; and 383A.76,new text end new text begin new text end
65.4
new text begin are repealed.new text end
65.5
new text begin EFFECTIVE DATE.new text end new text begin This section is effective July 1, 2009.new text end
65.6
ARTICLE 6
65.7
MISCELLANEOUS
65.8 Section 1. Minnesota Statutes 2008, section 270B.14, subdivision 16, is amended to
65.9read:
65.10 Subd. 16.
Disclosure to law enforcement authorities. Under circumstances
65.11involving threat of death or physical injury to any individual,
new text begin or harassment of a new text end
65.12
new text begin Department of Revenue employee, new text end the commissioner may disclose return information
65.13to the extent necessary to apprise appropriate federal, state, or local law enforcement
65.14authorities of such circumstances.
new text begin For purposes of this subdivision, "harassment" is new text end
65.15
new text begin purposeful conduct directed at an individual and causing an individual to feel frightened, new text end
65.16
new text begin threatened, oppressed, persecuted, or intimidated. For purposes of harassment, the return new text end
65.17
new text begin information that initially can be disclosed is limited to the name, address, and phone new text end
65.18
new text begin number of the harassing individual, the name of the employee being harassed, and the new text end
65.19
new text begin nature and circumstances of the harassment. new text end Data disclosed under this subdivision are
65.20classified under section
13.82 once they are received by the law enforcement authority.
65.21
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
65.22 Sec. 2. Minnesota Statutes 2008, section 270C.12, is amended by adding a subdivision
65.23to read:
65.24
new text begin Subd. 5.new text end new text begin Duration.new text end new text begin Notwithstanding the provisions of any statutes to the contrary, new text end
65.25
new text begin including section 15.059, the coordinating committee as established by this section to new text end
65.26
new text begin oversee and coordinate preparation of the microdata samples of income tax returns and new text end
65.27
new text begin other information shall not expire.new text end
65.28
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
65.29 Sec. 3. Minnesota Statutes 2008, section 270C.446, subdivision 2, is amended to read:
66.1 Subd. 2.
Required and excluded tax preparers. (a) Subject to the limitations of
66.2paragraph (b), the commissioner must publish lists of tax preparers as defined in section
66.3289A.60, subdivision 13
, paragraph (f), who have been convicted under section
289A.63
66.4
new text begin for returns or claims prepared as a tax preparer new text end or assessed penalties in excess of $1,000
66.5under section
289A.60, subdivision 13, paragraph (a).
66.6 (b) For the purposes of this section, tax preparers are not subject to publication if:
66.7 (1) an administrative or court action contesting the penalty has been filed or served
66.8and is unresolved at the time when notice would be given under subdivision 3;
66.9 (2) an appeal period to contest the penalty has not expired; or
66.10 (3) the commissioner has been notified that the tax preparer is deceased.
66.11
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
66.12 Sec. 4. Minnesota Statutes 2008, section 270C.446, subdivision 5, is amended to read:
66.13 Subd. 5.
Removal from list. The commissioner shall remove the name of a tax
66.14preparer from the list of tax preparers published under this section:
66.15(1) when the commissioner determines that the name was included on the list in error;
66.16(2) within 90 days after the preparer has
new text begin demonstrated to the commissioner that new text end
66.17
new text begin the preparer new text end fully paid all fines imposed, served any suspension,
new text begin satisfied any sentence new text end
66.18
new text begin imposed, new text end and demonstrated to the satisfaction of the commissioner that the preparer has
66.19successfully completed any remedial actions required by the commissioner, the State
66.20Board of Accountancy, or the Lawyers Board of Professional Responsibility; or
66.21(3) when the commissioner has been notified that the tax preparer is deceased.
66.22
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
66.23 Sec. 5. Minnesota Statutes 2008, section 270C.56, subdivision 1, is amended to read:
66.24 Subdivision 1.
Liability imposed. A person who, either singly or jointly with
66.25others, has the control of, supervision of, or responsibility for filing returns or reports,
66.26paying taxes, or collecting or withholding and remitting taxes and who fails to do so, or a
66.27person who is liable under any other law, is liable for the payment of taxes, penalties, and
66.28interest arising under chapters 295, 296A, 297A, 297F, and 297G, or sections
256.9658,
66.29290.92,
and
297E.02, and, for the taxes listed in this subdivision, the applicable penalties
66.30for nonpayment under section
new text begin and interest on those taxesnew text end .
66.31
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
67.1 Sec. 6. Minnesota Statutes 2008, section 289A.41, is amended to read:
67.2
289A.41 BANKRUPTCY; SUSPENSION OF TIME.
67.3The running of the period during which a tax must be assessed or collection
67.4proceedings commenced is suspended during the period from the date of a filing of a
67.5petition in bankruptcy until 30 days after either notice to the commissioner of revenue that
67.6the bankruptcy proceedings have been closed or dismissed, or
new text begin notice thatnew text end the automatic
67.7stay has been terminated or has expired, whichever occurs first.
67.8The suspension of the statute of limitations under this section applies to the person
67.9the petition in bankruptcy is filed against and other persons who may also be wholly or
67.10partially liable for the tax.
67.11
new text begin EFFECTIVE DATE.new text end new text begin This section is effective the day following final enactment.new text end
67.12
ARTICLE 7
67.13
APPROPRIATIONS
67.14 Section 1.
new text begin EDUCATION.new text end
67.15
new text begin Subdivision 1.new text end new text begin Department of Education.new text end new text begin The sums indicated in this section are new text end
67.16
new text begin appropriated from the general fund to the Department of Education for the fiscal years new text end
67.17
new text begin designated.new text end
67.18
new text begin Subd. 2.new text end new text begin General education aid.new text end new text begin For general education aid under Minnesota new text end
67.19
new text begin Statutes, section 126C.13, subdivision 4:new text end
67.20
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2010new text end
67.21
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2011new text end
67.22
new text begin The 2010 appropriation includes $...,...,000 for 2009 and $...,...,000 for 2010.new text end
67.23
new text begin The 2011 appropriation includes $...,...,000 for 2010 and $...,...,000 for 2011.new text end
67.24
new text begin Subd. 3.new text end new text begin Special education; regular.new text end new text begin For special education aid under Minnesota new text end
67.25
new text begin Statutes, section 125A.75:new text end
67.26
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2010new text end
67.27
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2011new text end
67.28
new text begin The 2010 appropriation includes $...,...,000 for 2009 and $...,...,000 for 2010.new text end
67.29
new text begin The 2011 appropriation includes $...,...,000 for 2010 and $...,...,000 for 2011.new text end
67.30
new text begin Subd. 4.new text end new text begin Special education; excess costs.new text end new text begin For excess cost aid under Minnesota new text end
67.31
new text begin Statutes, section 125A.79, subdivision 7:new text end
68.1
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2010new text end
68.2
new text begin $new text end
new text begin ...,...,000new text end
new text begin .....new text end
new text begin 2011new text end
68.3
new text begin The 2010 appropriation includes $...,...,000 for 2009 and $...,...,000 for 2010.new text end
68.4
new text begin The 2011 appropriation includes $...,...,000 for 2010 and $...,...,000 for 2011.new text end
68.5
Sec. 2. new text begin HUMAN SERVICESnew text end
68.6
new text begin APPROPRIATIONSnew text end
68.7
new text begin Available for the Yearnew text end
68.8
new text begin Ending June 30new text end
68.9
new text begin 2010new text end
new text begin 2011new text end
68.10
new text begin Subdivision 1.new text end new text begin Total Appropriationnew text end
new text begin $new text end
new text begin ...,...,000new text end
new text begin $new text end
new text begin ...,...,000new text end
68.11
new text begin The sums shown in the columns marked new text end
68.12
new text begin "Appropriations" are appropriated from the new text end
68.13
new text begin general fund to the Department of Human new text end
68.14
new text begin Services for the purposes specified in the new text end
68.15
new text begin following subdivisions. "The first year" is new text end
68.16
new text begin fiscal year 2010. "The second year" is fiscal new text end
68.17
new text begin year 2011.new text end
68.18
new text begin Subd. 2.new text end new text begin Health Carenew text end
68.19
68.20
new text begin (a) Medical Assistance Basic Health Care new text end
new text begin Grants; Families and Childrennew text end
new text begin ...,...,000new text end
new text begin ...,...,000new text end
68.21
68.22
new text begin (b) Medical Assistance Basic Health Care new text end
new text begin Grants; Elderly and Disablednew text end
new text begin ...,...,000new text end
new text begin ...,...,000new text end
68.23
new text begin Inpatient Hospital Rate Increase.new text end new text begin Effective new text end
68.24
new text begin for services rendered on or after July 1, 2009, new text end
68.25
new text begin the commissioner of human services shall new text end
68.26
new text begin provide a ... percent increase in medical new text end
68.27
new text begin assistance payments for inpatient hospital new text end
68.28
new text begin services.new text end
68.29
68.30
new text begin (c) Medical Assistance Long-Term Care new text end
new text begin Facilities Grantsnew text end
new text begin ...,...,000new text end
new text begin ...,...,000new text end
68.31
new text begin Provider Rate Increase.new text end new text begin (a) Effective July new text end
68.32
new text begin 1, 2009, the commissioner of human services new text end
68.33
new text begin shall pay to each nursing facility reimbursed new text end
68.34
new text begin under Minnesota Statutes, section 256B.434, new text end
68.35
new text begin an operating payment rate adjustment equal new text end
69.1
new text begin to ... percent of the operating payment rates new text end
69.2
new text begin determined by the blending in Minnesota new text end
69.3
new text begin Statutes, section 256B.441, subdivision 55, new text end
69.4
new text begin paragraph (a).new text end
69.5
new text begin (b) Effective July 1, 2009, the commissioner new text end
69.6
new text begin of human services shall pay to each new text end
69.7
new text begin intermediate care facility for persons with new text end
69.8
new text begin developmental disabilities reimbursed under new text end
69.9
new text begin Minnesota Statutes, section 256B.5012, an new text end
69.10
new text begin adjustment to the total operating payment new text end
69.11
new text begin rate of ... percent.new text end
