<a id="pl.1.3"></a><var>1.3</var>administrative, enforcement, clarifying, and other changes to property, local <br/>
<a id="pl.1.4"></a><var>1.4</var>government aid, local, sales and use, lodging, and other taxes, and tax-related <br/>
<a id="pl.1.5"></a><var>1.5</var>provisions; property tax reform, accountability, value, and efficiency provisions; <br/>
<a id="pl.1.6"></a><var>1.6</var>tax forfeited lands; emergency debt certificates; special service districts; <br/>
<a id="pl.1.7"></a><var>1.7</var>agricultural preserves; providing for a fiscal disparities study; providing <br/>
<a id="pl.1.8"></a><var>1.8</var>appointments; appropriating money;amending Minnesota Statutes 2008, <br/>
<a id="pl.1.9"></a><var>1.9</var>sections 270.075, subdivisions 1, 2; 270C.87; 270C.94, subdivision 3; 272.0213; <br/>
<a id="pl.1.10"></a><var>1.10</var>272.025, subdivisions 1, 3; 272.029, subdivisions 4, 7; 273.113, subdivision <br/>
<a id="pl.1.11"></a><var>1.11</var>3; 273.1231, subdivision 1; 273.1232, subdivision 1; 273.124, subdivisions 1, <br/>
<a id="pl.1.12"></a><var>1.12</var>8, 14; 273.13, subdivision 34; 273.1384, by adding a subdivision; 273.1392; <br/>
<a id="pl.1.13"></a><var>1.13</var>275.71, subdivisions 4, 5; 276.02; 279.01, subdivision 3; 279.025; 279.37, <br/>
<a id="pl.1.14"></a><var>1.14</var>subdivision 1; 282.01, subdivisions 1, 1a, 1b, 1c, 1d, 2, 3, 4, 7, 7a, by adding <br/>
<a id="pl.1.15"></a><var>1.15</var>subdivisions; 290B.03, by adding a subdivision; 290B.04, subdivisions 3, 4; <br/>
<a id="pl.1.16"></a><var>1.16</var>290B.05, subdivision 1; 297A.99, subdivision 1; 428A.12; 428A.18, subdivision <br/>
<a id="pl.1.17"></a><var>1.17</var>2; 473H.05, subdivision 1; Minnesota Statutes 2009 Supplement, sections <br/>
<a id="pl.1.18"></a><var>1.18</var>134.34, subdivision 4; 273.114, subdivision 2; 273.124, subdivision 3a; 273.13, <br/>
<a id="pl.1.19"></a><var>1.19</var>subdivisions 23, 25; 275.065, subdivision 3; 275.70, subdivision 5, as amended; <br/>
<a id="pl.1.20"></a><var>1.20</var>276.04, subdivision 2; 279.01, subdivision 1; 290B.03, subdivision 1; 475.755; <br/>
<a id="pl.1.21"></a><var>1.21</var>477A.011, subdivision 36, as amended; 477A.013, subdivision 8; Laws 2001, <br/>
<a id="pl.1.22"></a><var>1.22</var>First Special Session chapter 5, article 3, section 50, as amended; Laws 2002, <br/>
<a id="pl.1.23"></a><var>1.23</var>chapter 377, article 3, section 25, as amended; Laws 2009, chapter 88, article 2, <br/>
<a id="pl.1.24"></a><var>1.24</var>section 49; article 4, section 23, subdivision 4; proposing coding for new law in <br/>
<a id="pl.1.25"></a><var>1.25</var>Minnesota Statutes, chapters 6; 270C; 273; repealing Minnesota Statutes 2008, <br/>
<a id="pl.1.26"></a><var>1.26</var>sections 282.01, subdivisions 9, 10, 11; 383A.76.<br/>
<a id="pl.1.27"></a><var>1.27</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.1.0.0"></a>

<a id="bill.1.1.0"></a><a id="pl.1.30"></a><var>1.30</var>    Section 1. Minnesota Statutes 2008, section 270.075, subdivision 1, is amended to read:<br/>
<a id="pl.1.31"></a><var>1.31</var>    Subdivision 1. <b>Rate of tax.</b> The commissioner shall determine the rate of tax to be <br/>
<a id="pl.1.32"></a><var>1.32</var>levied and collected against the net tax capacity as determined pursuant to section 
         <statute_ref>270.074, <br/>
<a id="pl.2.1"></a><var>2.1</var>subdivision 2 3
</statute_ref>, to generate revenues sufficient to fund the airflight property tax portion <br/>
<a id="pl.2.2"></a><var>2.2</var>of each year's state airport fund appropriation, as certified to the commissioner by the <br/>
<a id="pl.2.3"></a><var>2.3</var>commissioner of transportation. The certification shall be presented to the commissioner <br/>
<a id="pl.2.4"></a><var>2.4</var>prior to December 31 of each year. The property tax portion of the state airport fund <br/>
<a id="pl.2.5"></a><var>2.5</var>appropriation is the difference between the total fund appropriation and the estimated total <br/>
<a id="pl.2.6"></a><var>2.6</var>fund revenues from other sources for the state fiscal year in which the tax is payable. If a <br/>
<a id="pl.2.7"></a><var>2.7</var>levy amount has not been certified by September 1 of a levy year, the commissioner shall <br/>
<a id="pl.2.8"></a><var>2.8</var>use the last previous certified amount to determine the rate of tax. The certification by the <br/>
<a id="pl.2.9"></a><var>2.9</var>commissioner of transportation to the commissioner shall state the total fund appropriation <br/>
<a id="pl.2.10"></a><var>2.10</var>and shall list individually the estimated fund revenues. The difference of these amounts <br/>
<a id="pl.2.11"></a><var>2.11</var>shall be shown as the property tax portion of the state airport fund appropriation. <br/>
<a id="pl.2.12"></a><var>2.12</var>If a levy amount has not been certified by December 31 of a levy year, the <br/>
<a id="pl.2.13"></a><var>2.13</var>commissioner shall use the last previous certified amount to determine the rate of tax, and <br/>
<a id="pl.2.14"></a><var>2.14</var>shall notify the chairs and the ranking minority members of the committees of the house <br/>
<a id="pl.2.15"></a><var>2.15</var>of representatives and senate having jurisdiction over the Department of Transportation <br/>
<a id="pl.2.16"></a><var>2.16</var>that a certification was not made under this subdivision.<br/>
<a id="pl.2.17"></a><var>2.17</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.2.18"></a><var>2.18</var>thereafter.<br/>
<br/>
<a id="bill.1.2.0"></a><a id="pl.2.19"></a><var>2.19</var>    Sec. 2. Minnesota Statutes 2008, section 270.075, subdivision 2, is amended to read:<br/>
<a id="pl.2.20"></a><var>2.20</var>    Subd. 2. <b>Notice of taxes; payment.</b> As soon as practicable and not later than <br/>
<a id="pl.2.21"></a><var>2.21</var>December March 1 next following the levy of the tax, the commissioner shall give actual <br/>
<a id="pl.2.22"></a><var>2.22</var>notice to the airline company of the net tax capacity and of the tax. The taxes imposed <br/>
<a id="pl.2.23"></a><var>2.23</var>under sections 
         <statute_ref>270.071</statute_ref> to 
         <statute_ref>270.079</statute_ref> shall become due and payable on January April 1 <br/>
<a id="pl.2.24"></a><var>2.24</var>following the levy thereof. If any tax is not paid on the due date or, if an appeal is made <br/>
<a id="pl.2.25"></a><var>2.25</var>pursuant to section 
         <statute_ref>270.076</statute_ref>, within 60 days after notice of an increased tax, a late payment <br/>
<a id="pl.2.26"></a><var>2.26</var>penalty of five percent of the unpaid tax shall be assessed. If the tax remains unpaid for <br/>
<a id="pl.2.27"></a><var>2.27</var>more than 30 days, an additional penalty of five percent of the unpaid tax is imposed for <br/>
<a id="pl.2.28"></a><var>2.28</var>each additional 30 days or fraction of 30 days that the tax remains unpaid. The penalty <br/>
<a id="pl.2.29"></a><var>2.29</var>imposed under this section must not exceed the lesser of $25,000 or 25 percent of the <br/>
<a id="pl.2.30"></a><var>2.30</var>unpaid tax. The unpaid tax and penalty shall bear interest at the rate specified in section <br/>
<statute_ref><a id="pl.2.31"></a><var>2.31</var>270C.40
         </statute_ref> from the time such tax should have been paid until paid. All interest and penalties <br/>
<a id="pl.2.32"></a><var>2.32</var>shall be added to the tax and collected as a part thereof.<br/>
<a id="pl.2.33"></a><var>2.33</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.2.34"></a><var>2.34</var>thereafter.<br/>
<br/>
<a id="bill.1.3.0"></a><a id="pl.3.1"></a><var>3.1</var>    Sec. 3. Minnesota Statutes 2008, section 272.0213, is amended to read:<br/>
<a id="pl.3.2"></a><var>3.2</var><b>272.0213 LEASED SEASONAL-RECREATIONAL LAND.</b><br/>
<a id="pl.3.3"></a><var>3.3</var>    (a) A county board may elect, by resolution, to exempt from taxation, including the <br/>
<a id="pl.3.4"></a><var>3.4</var>tax under section 
         <statute_ref>273.19</statute_ref>, qualified lands. "Qualified lands" for purposes of this section <br/>
<a id="pl.3.5"></a><var>3.5</var>means property that:<br/>
<a id="pl.3.6"></a><var>3.6</var>    (1) is owned by a county, city, town, or the state, or the federal governments;<br/>
<a id="pl.3.7"></a><var>3.7</var>    (2) is rented by the entity for noncommercial seasonal-recreational or noncommercial <br/>
<a id="pl.3.8"></a><var>3.8</var>seasonal-recreational residential use; and<br/>
<a id="pl.3.9"></a><var>3.9</var>    (3) was rented for the purposes specified in clause (2) and was exempt from taxation <br/>
<a id="pl.3.10"></a><var>3.10</var>for property taxes payable in 2008.<br/>
<a id="pl.3.11"></a><var>3.11</var>(b) Lands owned by the federal government and rented for noncommercial <br/>
<a id="pl.3.12"></a><var>3.12</var>seasonal-recreational or noncommercial seasonal-recreational residential use is exempt <br/>
<a id="pl.3.13"></a><var>3.13</var>from taxation, including the tax under section 273.19.<br/>
<a id="pl.3.14"></a><var>3.14</var><b>EFFECTIVE DATE.</b>This section is effective beginning with taxes payable in 2011.<br/>
<br/>
<a id="bill.1.4.0"></a><a id="pl.3.15"></a><var>3.15</var>    Sec. 4. Minnesota Statutes 2008, section 273.1231, subdivision 1, is amended to read:<br/>
<a id="pl.3.16"></a><var>3.16</var>    Subdivision 1.  <b>Applicability. </b> For purposes of sections 
         <statute_ref>273.1231</statute_ref> to 
         <statute_ref>273.1235</statute_ref> <br/>
<a id="pl.3.17"></a><var>3.17</var>273.1236, the following words, terms, and phrases have the meanings given them in this <br/>
<a id="pl.3.18"></a><var>3.18</var>section unless the language or context clearly indicates that a different meaning is intended. <br/>
<a id="pl.3.19"></a><var>3.19</var><b>EFFECTIVE DATE.</b>This section is effective for assessment year 2010 and <br/>
<a id="pl.3.20"></a><var>3.20</var>thereafter.<br/>
<br/>
<a id="bill.1.5.0"></a><a id="pl.3.21"></a><var>3.21</var>    Sec. 5. Minnesota Statutes 2008, section 273.1232, subdivision 1, is amended to read:<br/>
<a id="pl.3.22"></a><var>3.22</var>    Subdivision 1.  <b>Reassessments required. </b> For the purposes of sections 
         <statute_ref>273.1231 </statute_ref>to <br/>
<statute_ref><a id="pl.3.23"></a><var>3.23</var>273.1235
</statute_ref> 273.1236, the county assessor must reassess all damaged property in a disaster <br/>
<a id="pl.3.24"></a><var>3.24</var>or emergency area, except that the commissioner of revenue shall reassess all property <br/>
<a id="pl.3.25"></a><var>3.25</var>for which an application is submitted to the commissioner under section 
         <statute_ref>273.1233</statute_ref> or <br/>
<statute_ref><a id="pl.3.26"></a><var>3.26</var>273.1235
         </statute_ref>. As soon as practical, the assessor or commissioner of revenue must report <br/>
<a id="pl.3.27"></a><var>3.27</var>the reassessed value to the county auditor. <br/>
<a id="pl.3.28"></a><var>3.28</var><b>EFFECTIVE DATE.</b>This section is effective for assessment year 2010 and <br/>
<a id="pl.3.29"></a><var>3.29</var>thereafter.<br/>
<br/>
<a id="bill.1.6.0"></a><a id="pl.3.30"></a><var>3.30</var>    Sec. 6. <b>[273.1236] DISASTER-DAMAGED HOMES; PARTIAL VALUATION </b><br/>
<a id="pl.3.31"></a><var>3.31</var><b>EXCLUSION.</b><br/>
<a id="pl.4.1"></a><var>4.1</var>(a) A homestead property that (1) sustained physical damage from a disaster or <br/>
<a id="pl.4.2"></a><var>4.2</var>emergency resulting in a reassessed market value that is at least $15,000 less than the <br/>
<a id="pl.4.3"></a><var>4.3</var>market value of the property established for the January 2 assessment in the year in which <br/>
<a id="pl.4.4"></a><var>4.4</var>the damage occurred, (2) has been substantially restored or rebuilt by the end of the <br/>
<a id="pl.4.5"></a><var>4.5</var>year following the year in which the damage occurred, (3) has a gross living area after <br/>
<a id="pl.4.6"></a><var>4.6</var>reconstruction that does not exceed 130 percent of the gross living area prior to the disaster <br/>
<a id="pl.4.7"></a><var>4.7</var>or emergency, and (4) has an estimated market value for the assessment year following the <br/>
<a id="pl.4.8"></a><var>4.8</var>year in which the restoration or reconstruction was substantially completed that exceeds <br/>
<a id="pl.4.9"></a><var>4.9</var>its estimated market value established for the January 2 assessment in the year in which <br/>
<a id="pl.4.10"></a><var>4.10</var>the damage occurred by at least $25,000 due to the restoration or reconstruction, is eligible <br/>
<a id="pl.4.11"></a><var>4.11</var>for a valuation exclusion under this section for the two assessment years immediately <br/>
<a id="pl.4.12"></a><var>4.12</var>following the year in which the restoration or reconstruction was completed.<br/>
<a id="pl.4.13"></a><var>4.13</var>(b) The assessor shall determine the difference between the estimated market value <br/>
<a id="pl.4.14"></a><var>4.14</var>established for the January 2 assessment in the year in which the damage occurred and the <br/>
<a id="pl.4.15"></a><var>4.15</var>estimated market value established for the January 2 assessment in the year following the <br/>
<a id="pl.4.16"></a><var>4.16</var>completion of the restoration or reconstruction.<br/>
<a id="pl.4.17"></a><var>4.17</var>(c) In the first assessment year following the restoration or reconstruction, all of the <br/>
<a id="pl.4.18"></a><var>4.18</var>difference identified under paragraph (b) shall be excluded in determining taxable market <br/>
<a id="pl.4.19"></a><var>4.19</var>value. In the second assessment year following the restoration or reconstruction, half of <br/>
<a id="pl.4.20"></a><var>4.20</var>the difference identified under paragraph (b) shall be excluded in determining taxable <br/>
<a id="pl.4.21"></a><var>4.21</var>market value.<br/>
<a id="pl.4.22"></a><var>4.22</var>(d) For the purposes of this section, "gross living area" includes only above-grade <br/>
<a id="pl.4.23"></a><var>4.23</var>living area, and does not include any finished basement living area.<br/>
<a id="pl.4.24"></a><var>4.24</var>(e) Application for the valuation exclusion under this section must be filed by <br/>
<a id="pl.4.25"></a><var>4.25</var>January 2 of the year following the year in which the restoration or reconstruction was <br/>
<a id="pl.4.26"></a><var>4.26</var>substantially completed. The application must be filed with the assessor of the county in <br/>
<a id="pl.4.27"></a><var>4.27</var>which the property is located on the form prescribed by the commissioner of revenue.<br/>
<a id="pl.4.28"></a><var>4.28</var><b>EFFECTIVE DATE.</b>This section is effective for assessment year 2010 and <br/>
<a id="pl.4.29"></a><var>4.29</var>thereafter. The application deadline in paragraph (e) is extended to June 30, 2010, for <br/>
<a id="pl.4.30"></a><var>4.30</var>restoration or reconstruction substantially completed in 2009.<br/>
<br/>
<a id="bill.1.7.0"></a><a id="pl.4.31"></a><var>4.31</var>    Sec. 7. Minnesota Statutes 2008, section 273.124, subdivision 1, is amended to read:<br/>
<a id="pl.4.32"></a><var>4.32</var>    Subdivision 1. <b>General rule.</b> (a) Residential real estate that is occupied and used <br/>
<a id="pl.4.33"></a><var>4.33</var>for the purposes of a homestead by its owner, who must be a Minnesota resident, is <br/>
<a id="pl.4.34"></a><var>4.34</var>a residential homestead.<br/>
<a id="pl.5.1"></a><var>5.1</var>    Agricultural land, as defined in section 
         <statute_ref>273.13, subdivision 23</statute_ref>, that is occupied and <br/>
<a id="pl.5.2"></a><var>5.2</var>used as a homestead by its owner, who must be a Minnesota resident, is an agricultural <br/>
<a id="pl.5.3"></a><var>5.3</var>homestead.<br/>
<a id="pl.5.4"></a><var>5.4</var>    Dates for establishment of a homestead and homestead treatment provided to <br/>
<a id="pl.5.5"></a><var>5.5</var>particular types of property are as provided in this section.<br/>
<a id="pl.5.6"></a><var>5.6</var>    Property held by a trustee under a trust is eligible for homestead classification if the <br/>
<a id="pl.5.7"></a><var>5.7</var>requirements under this chapter are satisfied.<br/>
<a id="pl.5.8"></a><var>5.8</var>    The assessor shall require proof, as provided in subdivision 13, of the facts upon <br/>
<a id="pl.5.9"></a><var>5.9</var>which classification as a homestead may be determined. Notwithstanding any other law, <br/>
<a id="pl.5.10"></a><var>5.10</var>the assessor may at any time require a homestead application to be filed in order to verify <br/>
<a id="pl.5.11"></a><var>5.11</var>that any property classified as a homestead continues to be eligible for homestead status. <br/>
<a id="pl.5.12"></a><var>5.12</var>Notwithstanding any other law to the contrary, the Department of Revenue may, upon <br/>
<a id="pl.5.13"></a><var>5.13</var>request from an assessor, verify whether an individual who is requesting or receiving <br/>
<a id="pl.5.14"></a><var>5.14</var>homestead classification has filed a Minnesota income tax return as a resident for the most <br/>
<a id="pl.5.15"></a><var>5.15</var>recent taxable year for which the information is available.<br/>
<a id="pl.5.16"></a><var>5.16</var>    When there is a name change or a transfer of homestead property, the assessor may <br/>
<a id="pl.5.17"></a><var>5.17</var>reclassify the property in the next assessment unless a homestead application is filed to <br/>
<a id="pl.5.18"></a><var>5.18</var>verify that the property continues to qualify for homestead classification.<br/>
<a id="pl.5.19"></a><var>5.19</var>    (b) For purposes of this section, homestead property shall include property which <br/>
<a id="pl.5.20"></a><var>5.20</var>is used for purposes of the homestead but is separated from the homestead by a road, <br/>
<a id="pl.5.21"></a><var>5.21</var>street, lot, waterway, or other similar intervening property. The term "used for purposes <br/>
<a id="pl.5.22"></a><var>5.22</var>of the homestead" shall include but not be limited to uses for gardens, garages, or other <br/>
<a id="pl.5.23"></a><var>5.23</var>outbuildings commonly associated with a homestead, but shall not include vacant land <br/>
<a id="pl.5.24"></a><var>5.24</var>held primarily for future development. In order to receive homestead treatment for <br/>
<a id="pl.5.25"></a><var>5.25</var>the noncontiguous property, the owner must use the property for the purposes of the <br/>
<a id="pl.5.26"></a><var>5.26</var>homestead, and must apply to the assessor, both by the deadlines given in subdivision <br/>
<a id="pl.5.27"></a><var>5.27</var>9. After initial qualification for the homestead treatment, additional applications for <br/>
<a id="pl.5.28"></a><var>5.28</var>subsequent years are not required.<br/>
<a id="pl.5.29"></a><var>5.29</var>    (c) Residential real estate that is occupied and used for purposes of a homestead by a <br/>
<a id="pl.5.30"></a><var>5.30</var>relative of the owner is a homestead but only to the extent of the homestead treatment <br/>
<a id="pl.5.31"></a><var>5.31</var>that would be provided if the related owner occupied the property. For purposes of this <br/>
<a id="pl.5.32"></a><var>5.32</var>paragraph and paragraph (g), "relative" means a parent, stepparent, child, stepchild, <br/>
<a id="pl.5.33"></a><var>5.33</var>grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship <br/>
<a id="pl.5.34"></a><var>5.34</var>may be by blood or marriage. Property that has been classified as seasonal residential <br/>
<a id="pl.5.35"></a><var>5.35</var>recreational property at any time during which it has been owned by the current owner or <br/>
<a id="pl.5.36"></a><var>5.36</var>spouse of the current owner will not be reclassified as a homestead unless it is occupied as <br/>
<a id="pl.6.1"></a><var>6.1</var>a homestead by the owner; this prohibition also applies to property that, in the absence of <br/>
<a id="pl.6.2"></a><var>6.2</var>this paragraph, would have been classified as seasonal residential recreational property at <br/>
<a id="pl.6.3"></a><var>6.3</var>the time when the residence was constructed. Neither the related occupant nor the owner <br/>
<a id="pl.6.4"></a><var>6.4</var>of the property may claim a property tax refund under chapter 290A for a homestead <br/>
<a id="pl.6.5"></a><var>6.5</var>occupied by a relative. In the case of a residence located on agricultural land, only the <br/>
<a id="pl.6.6"></a><var>6.6</var>house, garage, and immediately surrounding one acre of land shall be classified as a <br/>
<a id="pl.6.7"></a><var>6.7</var>homestead under this paragraph, except as provided in paragraph (d). In the case of <br/>
<a id="pl.6.8"></a><var>6.8</var>nonagricultural property, this paragraph only applies to applications approved before <br/>
<a id="pl.6.9"></a><var>6.9</var>December 16, 2010.<br/>
<a id="pl.6.10"></a><var>6.10</var>    (d) Agricultural property that is occupied and used for purposes of a homestead by <br/>
<a id="pl.6.11"></a><var>6.11</var>a relative of the owner, is a homestead, only to the extent of the homestead treatment <br/>
<a id="pl.6.12"></a><var>6.12</var>that would be provided if the related owner occupied the property, and only if all of the <br/>
<a id="pl.6.13"></a><var>6.13</var>following criteria are met:<br/>
<a id="pl.6.14"></a><var>6.14</var>    (1) the relative who is occupying the agricultural property is a son, daughter, brother, <br/>
<a id="pl.6.15"></a><var>6.15</var>sister, grandson, granddaughter, father, or mother of the owner of the agricultural property <br/>
<a id="pl.6.16"></a><var>6.16</var>or a son, daughter, brother, sister, grandson, or granddaughter of the spouse of the owner <br/>
<a id="pl.6.17"></a><var>6.17</var>of the agricultural property;<br/>
<a id="pl.6.18"></a><var>6.18</var>    (2) the owner of the agricultural property must be a Minnesota resident;<br/>
<a id="pl.6.19"></a><var>6.19</var>    (3) the owner of the agricultural property must not receive homestead treatment on <br/>
<a id="pl.6.20"></a><var>6.20</var>any other agricultural property in Minnesota; and<br/>
<a id="pl.6.21"></a><var>6.21</var>    (4) the owner of the agricultural property is limited to only one agricultural <br/>
<a id="pl.6.22"></a><var>6.22</var>homestead per family under this paragraph.<br/>
<a id="pl.6.23"></a><var>6.23</var>    Neither the related occupant nor the owner of the property may claim a property <br/>
<a id="pl.6.24"></a><var>6.24</var>tax refund under chapter 290A for a homestead occupied by a relative qualifying under <br/>
<a id="pl.6.25"></a><var>6.25</var>this paragraph. For purposes of this paragraph, "agricultural property" means the house, <br/>
<a id="pl.6.26"></a><var>6.26</var>garage, other farm buildings and structures, and agricultural land.<br/>
<a id="pl.6.27"></a><var>6.27</var>    Application must be made to the assessor by the owner of the agricultural property to <br/>
<a id="pl.6.28"></a><var>6.28</var>receive homestead benefits under this paragraph. The assessor may require the necessary <br/>
<a id="pl.6.29"></a><var>6.29</var>proof that the requirements under this paragraph have been met.<br/>
<a id="pl.6.30"></a><var>6.30</var>    (e) In the case of property owned by a property owner who is married, the assessor <br/>
<a id="pl.6.31"></a><var>6.31</var>must not deny homestead treatment in whole or in part if only one of the spouses occupies <br/>
<a id="pl.6.32"></a><var>6.32</var>the property and the other spouse is absent due to: (1) marriage dissolution proceedings, <br/>
<a id="pl.6.33"></a><var>6.33</var>(2) legal separation, (3) employment or self-employment in another location, or (4) other <br/>
<a id="pl.6.34"></a><var>6.34</var>personal circumstances causing the spouses to live separately, not including an intent to <br/>
<a id="pl.6.35"></a><var>6.35</var>obtain two homestead classifications for property tax purposes. To qualify under clause <br/>
<a id="pl.6.36"></a><var>6.36</var>(3), the spouse's place of employment or self-employment must be at least 50 miles distant <br/>
<a id="pl.7.1"></a><var>7.1</var>from the other spouse's place of employment, and the homesteads must be at least 50 miles <br/>
<a id="pl.7.2"></a><var>7.2</var>distant from each other. Homestead treatment, in whole or in part, shall not be denied to <br/>
<a id="pl.7.3"></a><var>7.3</var>the owner's spouse who previously occupied the residence with the owner if the absence <br/>
<a id="pl.7.4"></a><var>7.4</var>of the owner is due to one of the exceptions provided in this paragraph.<br/>
<a id="pl.7.5"></a><var>7.5</var>    (f) The assessor must not deny homestead treatment in whole or in part if:<br/>
<a id="pl.7.6"></a><var>7.6</var>    (1) in the case of a property owner who is not married, the owner is absent due to <br/>
<a id="pl.7.7"></a><var>7.7</var>residence in a nursing home, boarding care facility, or an elderly assisted living facility <br/>
<a id="pl.7.8"></a><var>7.8</var>property as defined in section 
         <statute_ref>273.13, subdivision 25a</statute_ref>, and the property is not otherwise <br/>
<a id="pl.7.9"></a><var>7.9</var>occupied; or<br/>
<a id="pl.7.10"></a><var>7.10</var>    (2) in the case of a property owner who is married, the owner or the owner's spouse <br/>
<a id="pl.7.11"></a><var>7.11</var>or both are absent due to residence in a nursing home, boarding care facility, or an elderly <br/>
<a id="pl.7.12"></a><var>7.12</var>assisted living facility property as defined in section 
         <statute_ref>273.13, subdivision 25a</statute_ref>, and the <br/>
<a id="pl.7.13"></a><var>7.13</var>property is not occupied or is occupied only by the owner's spouse.<br/>
<a id="pl.7.14"></a><var>7.14</var>    (g) If an individual is purchasing property with the intent of claiming it as a <br/>
<a id="pl.7.15"></a><var>7.15</var>homestead and is required by the terms of the financing agreement to have a relative <br/>
<a id="pl.7.16"></a><var>7.16</var>shown on the deed as a co-owner, the assessor shall allow a full homestead classification. <br/>
<a id="pl.7.17"></a><var>7.17</var>This provision only applies to first-time purchasers, whether married or single, or to a <br/>
<a id="pl.7.18"></a><var>7.18</var>person who had previously been married and is purchasing as a single individual for the <br/>
<a id="pl.7.19"></a><var>7.19</var>first time. The application for homestead benefits must be on a form prescribed by the <br/>
<a id="pl.7.20"></a><var>7.20</var>commissioner and must contain the data necessary for the assessor to determine if full <br/>
<a id="pl.7.21"></a><var>7.21</var>homestead benefits are warranted.<br/>
<a id="pl.7.22"></a><var>7.22</var>    (h) If residential or agricultural real estate is occupied and used for purposes of a <br/>
<a id="pl.7.23"></a><var>7.23</var>homestead by a child of a deceased owner and the property is subject to jurisdiction of <br/>
<a id="pl.7.24"></a><var>7.24</var>probate court, the child shall receive relative homestead classification under paragraph (c) <br/>
<a id="pl.7.25"></a><var>7.25</var>or (d) to the same extent they would be entitled to it if the owner was still living, until <br/>
<a id="pl.7.26"></a><var>7.26</var>the probate is completed. For purposes of this paragraph, "child" includes a relationship <br/>
<a id="pl.7.27"></a><var>7.27</var>by blood or by marriage.<br/>
<a id="pl.7.28"></a><var>7.28</var>    (i) If a single-family home, duplex, or triplex classified as either residential <br/>
<a id="pl.7.29"></a><var>7.29</var>homestead or agricultural homestead is also used to provide licensed child care, the <br/>
<a id="pl.7.30"></a><var>7.30</var>portion of the property used for licensed child care must be classified as a part of the <br/>
<a id="pl.7.31"></a><var>7.31</var>homestead property.<br/>
<a id="pl.7.32"></a><var>7.32</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.1.8.0"></a><a id="pl.7.33"></a><var>7.33</var>    Sec. 8. Minnesota Statutes 2009 Supplement, section 273.124, subdivision 3a, is <br/>
<a id="pl.7.34"></a><var>7.34</var>amended to read:<br/>
<a id="pl.8.1"></a><var>8.1</var>    Subd. 3a. <b>Manufactured home park cooperative.</b> (a) When a manufactured home <br/>
<a id="pl.8.2"></a><var>8.2</var>park is owned by a corporation or association organized under chapter 308A or 308B, <br/>
<a id="pl.8.3"></a><var>8.3</var>and each person who owns a share or shares in the corporation or association is entitled <br/>
<a id="pl.8.4"></a><var>8.4</var>to occupy a lot within the park, the corporation or association may claim homestead <br/>
<a id="pl.8.5"></a><var>8.5</var>treatment for each lot occupied by a shareholder the park. Each lot must be designated <br/>
<a id="pl.8.6"></a><var>8.6</var>by legal description or number, and each lot is limited to not more than one-half acre of <br/>
<a id="pl.8.7"></a><var>8.7</var>land for each homestead.<br/>
<a id="pl.8.8"></a><var>8.8</var>(b) The manufactured home park shall be valued and assessed as if it were <br/>
<a id="pl.8.9"></a><var>8.9</var>homestead property within class 1 entitled to homestead treatment if all of the following <br/>
<a id="pl.8.10"></a><var>8.10</var>criteria are met:<br/>
<a id="pl.8.11"></a><var>8.11</var>(1) the occupant is using the property as a permanent residence;<br/>
<a id="pl.8.12"></a><var>8.12</var>(2) the occupant or the cooperative corporation or association is paying the ad <br/>
<a id="pl.8.13"></a><var>8.13</var>valorem property taxes and any special assessments levied against the land and structure <br/>
<a id="pl.8.14"></a><var>8.14</var>either directly, or indirectly through dues to the corporation or association; and<br/>
<a id="pl.8.15"></a><var>8.15</var>(3) (2) the corporation or association organized under chapter 308A or 308B is <br/>
<a id="pl.8.16"></a><var>8.16</var>wholly owned by persons having a right to occupy a lot owned by the corporation or <br/>
<a id="pl.8.17"></a><var>8.17</var>association.<br/>
<a id="pl.8.18"></a><var>8.18</var>(c) A charitable corporation, organized under the laws of Minnesota with no <br/>
<a id="pl.8.19"></a><var>8.19</var>outstanding stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) <br/>
<a id="pl.8.20"></a><var>8.20</var>tax-exempt status, qualifies for homestead treatment with respect to member residents of <br/>
<a id="pl.8.21"></a><var>8.21</var>the a manufactured home park who if its members hold residential participation warrants <br/>
<a id="pl.8.22"></a><var>8.22</var>entitling them to occupy a lot in the manufactured home park.<br/>
<a id="pl.8.23"></a><var>8.23</var>(d) "Homestead treatment" under this subdivision means the class rate provided for <br/>
<a id="pl.8.24"></a><var>8.24</var>class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause (5), <br/>
<a id="pl.8.25"></a><var>8.25</var>item (ii). The homestead market value credit under section 273.1384 does not apply and <br/>
<a id="pl.8.26"></a><var>8.26</var>the property taxes assessed against the park shall not be included in the determination of <br/>
<a id="pl.8.27"></a><var>8.27</var>taxes payable for rent paid under section 290A.03.<br/>
<a id="pl.8.28"></a><var>8.28</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.8.29"></a><var>8.29</var>thereafter.<br/>
<br/>
<a id="bill.1.9.0"></a><a id="pl.8.30"></a><var>8.30</var>    Sec. 9. Minnesota Statutes 2008, section 273.124, subdivision 8, is amended to read:<br/>
<a id="pl.8.31"></a><var>8.31</var>    Subd. 8. <b>Homestead owned by or leased to family farm corporation, joint farm </b><br/>
<a id="pl.8.32"></a><var>8.32</var><b>venture, limited liability company, or partnership.</b> (a) Each family farm corporation; <br/>
<a id="pl.8.33"></a><var>8.33</var>each joint family farm venture; and each limited liability company or partnership which <br/>
<a id="pl.8.34"></a><var>8.34</var>operates a family farm; is entitled to class 1b under section 
         <statute_ref>273.13, subdivision 22</statute_ref>, <br/>
<a id="pl.8.35"></a><var>8.35</var>paragraph (b), or class 2a assessment for one homestead occupied by a shareholder, <br/>
<a id="pl.9.1"></a><var>9.1</var>member, or partner thereof who is residing on the land, and actively engaged in farming of <br/>
<a id="pl.9.2"></a><var>9.2</var>the land owned by the family farm corporation, joint family farm venture, limited liability <br/>
<a id="pl.9.3"></a><var>9.3</var>company, or partnership. Homestead treatment applies even if legal title to the property is <br/>
<a id="pl.9.4"></a><var>9.4</var>in the name of the family farm corporation, joint family farm venture, limited liability <br/>
<a id="pl.9.5"></a><var>9.5</var>company, or partnership, and not in the name of the person residing on it.<br/>
<a id="pl.9.6"></a><var>9.6</var>"Family farm corporation," "family farm," and "partnership operating a family <br/>
<a id="pl.9.7"></a><var>9.7</var>farm" have the meanings given in section 
         <statute_ref>500.24</statute_ref>, except that the number of allowable <br/>
<a id="pl.9.8"></a><var>9.8</var>shareholders, members, or partners under this subdivision shall not exceed 12. "Limited <br/>
<a id="pl.9.9"></a><var>9.9</var>liability company" has the meaning contained in sections 
         <statute_ref>322B.03, subdivision 28</statute_ref>, and <br/>
<statute_ref><a id="pl.9.10"></a><var>9.10</var>500.24, subdivision 2
         </statute_ref>, paragraphs (l) and (m). "Joint family farm venture" means a <br/>
<a id="pl.9.11"></a><var>9.11</var>cooperative agreement among two or more farm enterprises authorized to operate a family <br/>
<a id="pl.9.12"></a><var>9.12</var>farm under section 
         <statute_ref>500.24</statute_ref>.<br/>
<a id="pl.9.13"></a><var>9.13</var>(b) In addition to property specified in paragraph (a), any other residences owned <br/>
<a id="pl.9.14"></a><var>9.14</var>by family farm corporations, joint family farm ventures, limited liability companies, <br/>
<a id="pl.9.15"></a><var>9.15</var>or partnerships described in paragraph (a) which are located on agricultural land and <br/>
<a id="pl.9.16"></a><var>9.16</var>occupied as homesteads by its shareholders, members, or partners who are actively <br/>
<a id="pl.9.17"></a><var>9.17</var>engaged in farming on behalf of that corporation, joint farm venture, limited liability <br/>
<a id="pl.9.18"></a><var>9.18</var>company, or partnership must also be assessed as class 2a property or as class 1b property <br/>
<a id="pl.9.19"></a><var>9.19</var>under section 
         <statute_ref>273.13</statute_ref>.<br/>
<a id="pl.9.20"></a><var>9.20</var>(c) Agricultural property that is owned by a member, partner, or shareholder of a <br/>
<a id="pl.9.21"></a><var>9.21</var>family farm corporation or joint family farm venture, limited liability company operating <br/>
<a id="pl.9.22"></a><var>9.22</var>a family farm, or by a partnership operating a family farm and leased to the family farm <br/>
<a id="pl.9.23"></a><var>9.23</var>corporation, limited liability company, partnership, or joint farm venture, as defined in <br/>
<a id="pl.9.24"></a><var>9.24</var>paragraph (a), is eligible for classification as class 1b or class 2a under section 
         <statute_ref>273.13</statute_ref>, if <br/>
<a id="pl.9.25"></a><var>9.25</var>the owner is actually residing on the property, and is actually engaged in farming the land <br/>
<a id="pl.9.26"></a><var>9.26</var>on behalf of that corporation, joint farm venture, limited liability company, or partnership. <br/>
<a id="pl.9.27"></a><var>9.27</var>This paragraph applies without regard to any legal possession rights of the family farm <br/>
<a id="pl.9.28"></a><var>9.28</var>corporation, joint family farm venture, limited liability company, or partnership under <br/>
<a id="pl.9.29"></a><var>9.29</var>the lease.<br/>
<a id="pl.9.30"></a><var>9.30</var>(d) Agricultural property that (1) is owned by a family farm corporation, joint <br/>
<a id="pl.9.31"></a><var>9.31</var>farm venture, limited liability company, or partnership and (2) is contiguous to a class <br/>
<a id="pl.9.32"></a><var>9.32</var>2a homestead under section 273.13, subdivision 23, or if noncontiguous, is located in <br/>
<a id="pl.9.33"></a><var>9.33</var>the same township or city, or not farther than four townships or cities, or combination <br/>
<a id="pl.9.34"></a><var>9.34</var>thereof from a class 2a homestead, and the class 2a homestead is owned by one of the <br/>
<a id="pl.9.35"></a><var>9.35</var>shareholders, members, or partners; is entitled to receive the first tier homestead class rate <br/>
<a id="pl.9.36"></a><var>9.36</var>up to the first tier maximum market value on any remaining market value not received <br/>
<a id="pl.10.1"></a><var>10.1</var>on the shareholder's, member's, or partner's homestead class 2a property. The owner <br/>
<a id="pl.10.2"></a><var>10.2</var>must notify the county assessor by July 1 that a portion of the market value under this <br/>
<a id="pl.10.3"></a><var>10.3</var>subdivision may be eligible for homestead classification for the current assessment year, <br/>
<a id="pl.10.4"></a><var>10.4</var>for taxes payable in the following year.<br/>
<a id="pl.10.5"></a><var>10.5</var><b>EFFECTIVE DATE.</b>This section is effective for assessment year 2010 and <br/>
<a id="pl.10.6"></a><var>10.6</var>thereafter, for taxes payable in 2011 and thereafter.<br/>
<br/>
<a id="bill.1.10.0"></a><a id="pl.10.7"></a><var>10.7</var>    Sec. 10. Minnesota Statutes 2008, section 273.124, subdivision 14, is amended to read:<br/>
<a id="pl.10.8"></a><var>10.8</var>    Subd. 14.  <b>Agricultural homesteads; special provisions. </b> (a) Real estate of less than <br/>
<a id="pl.10.9"></a><var>10.9</var>ten acres that is the homestead of its owner must be classified as class 2a under section <br/>
<statute_ref><a id="pl.10.10"></a><var>10.10</var>273.13, subdivision 23
         </statute_ref>, paragraph (a), if: <br/>
<a id="pl.10.11"></a><var>10.11</var>    (1) the parcel on which the house is located is contiguous on at least two sides to (i) <br/>
<a id="pl.10.12"></a><var>10.12</var>agricultural land, (ii) land owned or administered by the United States Fish and Wildlife <br/>
<a id="pl.10.13"></a><var>10.13</var>Service, or (iii) land administered by the Department of Natural Resources on which in <br/>
<a id="pl.10.14"></a><var>10.14</var>lieu taxes are paid under sections 
         <statute_ref>477A.11</statute_ref> to 
         <statute_ref>477A.14</statute_ref>; <br/>
<a id="pl.10.15"></a><var>10.15</var>    (2) its owner also owns a noncontiguous parcel of agricultural land that is at least <br/>
<a id="pl.10.16"></a><var>10.16</var>20 acres; <br/>
<a id="pl.10.17"></a><var>10.17</var>    (3) the noncontiguous land is located not farther than four townships or cities, or a <br/>
<a id="pl.10.18"></a><var>10.18</var>combination of townships or cities from the homestead; and <br/>
<a id="pl.10.19"></a><var>10.19</var>    (4) the agricultural use value of the noncontiguous land and farm buildings is equal <br/>
<a id="pl.10.20"></a><var>10.20</var>to at least 50 percent of the market value of the house, garage, and one acre of land. <br/>
<a id="pl.10.21"></a><var>10.21</var>    Homesteads initially classified as class 2a under the provisions of this paragraph shall <br/>
<a id="pl.10.22"></a><var>10.22</var>remain classified as class 2a, irrespective of subsequent changes in the use of adjoining <br/>
<a id="pl.10.23"></a><var>10.23</var>properties, as long as the homestead remains under the same ownership, the owner owns a <br/>
<a id="pl.10.24"></a><var>10.24</var>noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use <br/>
<a id="pl.10.25"></a><var>10.25</var>value qualifies under clause (4). Homestead classification under this paragraph is limited <br/>
<a id="pl.10.26"></a><var>10.26</var>to property that qualified under this paragraph for the 1998 assessment. <br/>
<a id="pl.10.27"></a><var>10.27</var>    (b)(i) Agricultural property shall be classified as the owner's homestead, to the same <br/>
<a id="pl.10.28"></a><var>10.28</var>extent as other agricultural homestead property, if all of the following criteria are met: <br/>
<a id="pl.10.29"></a><var>10.29</var>    (1) the property consists of at least 40 acres including undivided government lots <br/>
<a id="pl.10.30"></a><var>10.30</var>and correctional 40's; <br/>
<a id="pl.10.31"></a><var>10.31</var>    (2) the owner, the owner's spouse, the son or daughter of the owner or owner's <br/>
<a id="pl.10.32"></a><var>10.32</var>spouse, the brother or sister of the owner or owner's spouse, or the grandson or <br/>
<a id="pl.10.33"></a><var>10.33</var>granddaughter of the owner or the owner's spouse, is actively farming the agricultural <br/>
<a id="pl.10.34"></a><var>10.34</var>property, either on the person's own behalf as an individual or on behalf of a partnership <br/>
<a id="pl.11.1"></a><var>11.1</var>operating a family farm, family farm corporation, joint family farm venture, or limited <br/>
<a id="pl.11.2"></a><var>11.2</var>liability company of which the person is a partner, shareholder, or member; <br/>
<a id="pl.11.3"></a><var>11.3</var>    (3) both the owner of the agricultural property and the person who is actively <br/>
<a id="pl.11.4"></a><var>11.4</var>farming the agricultural property under clause (2), are Minnesota residents; <br/>
<a id="pl.11.5"></a><var>11.5</var>    (4) neither the owner nor the spouse of the owner claims another agricultural <br/>
<a id="pl.11.6"></a><var>11.6</var>homestead in Minnesota; and <br/>
<a id="pl.11.7"></a><var>11.7</var>    (5) neither the owner nor the person actively farming the property lives farther <br/>
<a id="pl.11.8"></a><var>11.8</var>than four townships or cities, or a combination of four townships or cities, from the <br/>
<a id="pl.11.9"></a><var>11.9</var>agricultural property, except that if the owner or the owner's spouse is required to live in <br/>
<a id="pl.11.10"></a><var>11.10</var>employer-provided housing, the owner or owner's spouse, whichever is actively farming <br/>
<a id="pl.11.11"></a><var>11.11</var>the agricultural property, may live more than four townships or cities, or combination of <br/>
<a id="pl.11.12"></a><var>11.12</var>four townships or cities from the agricultural property. <br/>
<a id="pl.11.13"></a><var>11.13</var>    The relationship under this paragraph may be either by blood or marriage. <br/>
<a id="pl.11.14"></a><var>11.14</var>    (ii) Real property held by a trustee under a trust is eligible for agricultural homestead <br/>
<a id="pl.11.15"></a><var>11.15</var>classification under this paragraph if the qualifications in clause (i) are met, except that <br/>
<a id="pl.11.16"></a><var>11.16</var>"owner" means the grantor of the trust. <br/>
<a id="pl.11.17"></a><var>11.17</var>    (iii) Property containing the residence of an owner who owns qualified property <br/>
<a id="pl.11.18"></a><var>11.18</var>under clause (i) shall be classified as part of the owner's agricultural homestead, if that <br/>
<a id="pl.11.19"></a><var>11.19</var>property is also used for noncommercial storage or drying of agricultural crops. <br/>
<a id="pl.11.20"></a><var>11.20</var>    (c) Noncontiguous land shall be included as part of a homestead under section <br/>
<statute_ref><a id="pl.11.21"></a><var>11.21</var>273.13, subdivision 23
         </statute_ref>, paragraph (a), only if the homestead is classified as class 2a <br/>
<a id="pl.11.22"></a><var>11.22</var>and the detached land is located in the same township or city, or not farther than four <br/>
<a id="pl.11.23"></a><var>11.23</var>townships or cities or combination thereof from the homestead. Any taxpayer of these <br/>
<a id="pl.11.24"></a><var>11.24</var>noncontiguous lands must notify the county assessor that the noncontiguous land is part of <br/>
<a id="pl.11.25"></a><var>11.25</var>the taxpayer's homestead, and, if the homestead is located in another county, the taxpayer <br/>
<a id="pl.11.26"></a><var>11.26</var>must also notify the assessor of the other county. <br/>
<a id="pl.11.27"></a><var>11.27</var>    (d) Agricultural land used for purposes of a homestead and actively farmed by a <br/>
<a id="pl.11.28"></a><var>11.28</var>person holding a vested remainder interest in it must be classified as a homestead under <br/>
<a id="pl.11.29"></a><var>11.29</var>section 
         <statute_ref>273.13, subdivision 23</statute_ref>, paragraph (a). If agricultural land is classified class 2a, <br/>
<a id="pl.11.30"></a><var>11.30</var>any other dwellings on the land used for purposes of a homestead by persons holding <br/>
<a id="pl.11.31"></a><var>11.31</var>vested remainder interests who are actively engaged in farming the property, and up to <br/>
<a id="pl.11.32"></a><var>11.32</var>one acre of the land surrounding each homestead and reasonably necessary for the use of <br/>
<a id="pl.11.33"></a><var>11.33</var>the dwelling as a home, must also be assessed class 2a. <br/>
<a id="pl.11.34"></a><var>11.34</var>    (e) Agricultural land and buildings that were class 2a homestead property under <br/>
<a id="pl.11.35"></a><var>11.35</var>section 
         <statute_ref>273.13, subdivision 23</statute_ref>, paragraph (a), for the 1997 assessment shall remain <br/>
<a id="pl.11.36"></a><var>11.36</var>classified as agricultural homesteads for subsequent assessments if: <br/>
<a id="pl.12.1"></a><var>12.1</var>    (1) the property owner abandoned the homestead dwelling located on the agricultural <br/>
<a id="pl.12.2"></a><var>12.2</var>homestead as a result of the April 1997 floods; <br/>
<a id="pl.12.3"></a><var>12.3</var>    (2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, <br/>
<a id="pl.12.4"></a><var>12.4</var>or Wilkin; <br/>
<a id="pl.12.5"></a><var>12.5</var>    (3) the agricultural land and buildings remain under the same ownership for the <br/>
<a id="pl.12.6"></a><var>12.6</var>current assessment year as existed for the 1997 assessment year and continue to be used <br/>
<a id="pl.12.7"></a><var>12.7</var>for agricultural purposes; <br/>
<a id="pl.12.8"></a><var>12.8</var>    (4) the dwelling occupied by the owner is located in Minnesota and is within 30 <br/>
<a id="pl.12.9"></a><var>12.9</var>miles of one of the parcels of agricultural land that is owned by the taxpayer; and <br/>
<a id="pl.12.10"></a><var>12.10</var>    (5) the owner notifies the county assessor that the relocation was due to the 1997 <br/>
<a id="pl.12.11"></a><var>12.11</var>floods, and the owner furnishes the assessor any information deemed necessary by the <br/>
<a id="pl.12.12"></a><var>12.12</var>assessor in verifying the change in dwelling. Further notifications to the assessor are not <br/>
<a id="pl.12.13"></a><var>12.13</var>required if the property continues to meet all the requirements in this paragraph and any <br/>
<a id="pl.12.14"></a><var>12.14</var>dwellings on the agricultural land remain uninhabited. <br/>
<a id="pl.12.15"></a><var>12.15</var>    (f) Agricultural land and buildings that were class 2a homestead property under <br/>
<a id="pl.12.16"></a><var>12.16</var>section 
         <statute_ref>273.13, subdivision 23</statute_ref>, paragraph (a), for the 1998 assessment shall remain <br/>
<a id="pl.12.17"></a><var>12.17</var>classified agricultural homesteads for subsequent assessments if: <br/>
<a id="pl.12.18"></a><var>12.18</var>    (1) the property owner abandoned the homestead dwelling located on the agricultural <br/>
<a id="pl.12.19"></a><var>12.19</var>homestead as a result of damage caused by a March 29, 1998, tornado; <br/>
<a id="pl.12.20"></a><var>12.20</var>    (2) the property is located in the county of Blue Earth, Brown, Cottonwood, <br/>
<a id="pl.12.21"></a><var>12.21</var>LeSueur, Nicollet, Nobles, or Rice; <br/>
<a id="pl.12.22"></a><var>12.22</var>    (3) the agricultural land and buildings remain under the same ownership for the <br/>
<a id="pl.12.23"></a><var>12.23</var>current assessment year as existed for the 1998 assessment year; <br/>
<a id="pl.12.24"></a><var>12.24</var>    (4) the dwelling occupied by the owner is located in this state and is within 50 miles <br/>
<a id="pl.12.25"></a><var>12.25</var>of one of the parcels of agricultural land that is owned by the taxpayer; and <br/>
<a id="pl.12.26"></a><var>12.26</var>    (5) the owner notifies the county assessor that the relocation was due to a March 29, <br/>
<a id="pl.12.27"></a><var>12.27</var>1998, tornado, and the owner furnishes the assessor any information deemed necessary by <br/>
<a id="pl.12.28"></a><var>12.28</var>the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the <br/>
<a id="pl.12.29"></a><var>12.29</var>owner must notify the assessor by December 1, 1998. Further notifications to the assessor <br/>
<a id="pl.12.30"></a><var>12.30</var>are not required if the property continues to meet all the requirements in this paragraph <br/>
<a id="pl.12.31"></a><var>12.31</var>and any dwellings on the agricultural land remain uninhabited. <br/>
<a id="pl.12.32"></a><var>12.32</var>    (g) Agricultural property of a family farm corporation, joint family farm venture, <br/>
<a id="pl.12.33"></a><var>12.33</var>family farm limited liability company, or partnership operating a family farm as described <br/>
<a id="pl.12.34"></a><var>12.34</var>under subdivision 8 shall be classified homestead, to the same extent as other agricultural <br/>
<a id="pl.12.35"></a><var>12.35</var>homestead property, if all of the following criteria are met: <br/>
<a id="pl.13.1"></a><var>13.1</var>    (1) the property consists of at least 40 acres including undivided government lots <br/>
<a id="pl.13.2"></a><var>13.2</var>and correctional 40's; <br/>
<a id="pl.13.3"></a><var>13.3</var>    (2) a shareholder, member, or partner of that entity is actively farming the <br/>
<a id="pl.13.4"></a><var>13.4</var>agricultural property; <br/>
<a id="pl.13.5"></a><var>13.5</var>    (3) that shareholder, member, or partner who is actively farming the agricultural <br/>
<a id="pl.13.6"></a><var>13.6</var>property is a Minnesota resident; <br/>
<a id="pl.13.7"></a><var>13.7</var>    (4) neither that shareholder, member, or partner, nor the spouse of that shareholder, <br/>
<a id="pl.13.8"></a><var>13.8</var>member, or partner claims another agricultural homestead in Minnesota; and <br/>
<a id="pl.13.9"></a><var>13.9</var>    (5) that shareholder, member, or partner does not live farther than four townships or <br/>
<a id="pl.13.10"></a><var>13.10</var>cities, or a combination of four townships or cities, from the agricultural property. <br/>
<a id="pl.13.11"></a><var>13.11</var>    Homestead treatment applies under this paragraph for property leased to a family <br/>
<a id="pl.13.12"></a><var>13.12</var>farm corporation, joint farm venture, limited liability company, or partnership operating a <br/>
<a id="pl.13.13"></a><var>13.13</var>family farm if legal title to the property is in the name of an individual who is a member, <br/>
<a id="pl.13.14"></a><var>13.14</var>shareholder, or partner in the entity. <br/>
<a id="pl.13.15"></a><var>13.15</var>    (h) To be eligible for the special agricultural homestead under this subdivision, an <br/>
<a id="pl.13.16"></a><var>13.16</var>initial full application must be submitted to the county assessor where the property is <br/>
<a id="pl.13.17"></a><var>13.17</var>located. Owners and the persons who are actively farming the property shall be required <br/>
<a id="pl.13.18"></a><var>13.18</var>to complete only a one-page abbreviated version of the application in each subsequent <br/>
<a id="pl.13.19"></a><var>13.19</var>year provided that none of the following items have changed since the initial application: <br/>
<a id="pl.13.20"></a><var>13.20</var>    (1) the day-to-day operation, administration, and financial risks remain the same; <br/>
<a id="pl.13.21"></a><var>13.21</var>    (2) the owners and the persons actively farming the property continue to live within <br/>
<a id="pl.13.22"></a><var>13.22</var>the four townships or city criteria and are Minnesota residents; <br/>
<a id="pl.13.23"></a><var>13.23</var>    (3) the same operator of the agricultural property is listed with the Farm Service <br/>
<a id="pl.13.24"></a><var>13.24</var>Agency; <br/>
<a id="pl.13.25"></a><var>13.25</var>    (4) a Schedule F or equivalent income tax form was filed for the most recent year; <br/>
<a id="pl.13.26"></a><var>13.26</var>    (5) the property's acreage is unchanged; and <br/>
<a id="pl.13.27"></a><var>13.27</var>    (6) none of the property's acres have been enrolled in a federal or state farm program <br/>
<a id="pl.13.28"></a><var>13.28</var>since the initial application. <br/>
<a id="pl.13.29"></a><var>13.29</var>    The owners and any persons who are actively farming the property must include <br/>
<a id="pl.13.30"></a><var>13.30</var>the appropriate Social Security numbers, and sign and date the application. If any of the <br/>
<a id="pl.13.31"></a><var>13.31</var>specified information has changed since the full application was filed, the owner must <br/>
<a id="pl.13.32"></a><var>13.32</var>notify the assessor, and must complete a new application to determine if the property <br/>
<a id="pl.13.33"></a><var>13.33</var>continues to qualify for the special agricultural homestead. The commissioner of revenue <br/>
<a id="pl.13.34"></a><var>13.34</var>shall prepare a standard reapplication form for use by the assessors. <br/>
<a id="pl.14.1"></a><var>14.1</var>    (i) Agricultural land and buildings that were class 2a homestead property under <br/>
<a id="pl.14.2"></a><var>14.2</var>section 
         <statute_ref>273.13, subdivision 23</statute_ref>, paragraph (a), for the 2007 assessment shall remain <br/>
<a id="pl.14.3"></a><var>14.3</var>classified agricultural homesteads for subsequent assessments if: <br/>
<a id="pl.14.4"></a><var>14.4</var>    (1) the property owner abandoned the homestead dwelling located on the agricultural <br/>
<a id="pl.14.5"></a><var>14.5</var>homestead as a result of damage caused by the August 2007 floods; <br/>
<a id="pl.14.6"></a><var>14.6</var>    (2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, <br/>
<a id="pl.14.7"></a><var>14.7</var>Steele, Wabasha, or Winona; <br/>
<a id="pl.14.8"></a><var>14.8</var>    (3) the agricultural land and buildings remain under the same ownership for the <br/>
<a id="pl.14.9"></a><var>14.9</var>current assessment year as existed for the 2007 assessment year; <br/>
<a id="pl.14.10"></a><var>14.10</var>    (4) the dwelling occupied by the owner is located in this state and is within 50 miles <br/>
<a id="pl.14.11"></a><var>14.11</var>of one of the parcels of agricultural land that is owned by the taxpayer; and <br/>
<a id="pl.14.12"></a><var>14.12</var>    (5) the owner notifies the county assessor that the relocation was due to the August <br/>
<a id="pl.14.13"></a><var>14.13</var>2007 floods, and the owner furnishes the assessor any information deemed necessary by <br/>
<a id="pl.14.14"></a><var>14.14</var>the assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the <br/>
<a id="pl.14.15"></a><var>14.15</var>owner must notify the assessor by December 1, 2008. Further notifications to the assessor <br/>
<a id="pl.14.16"></a><var>14.16</var>are not required if the property continues to meet all the requirements in this paragraph <br/>
<a id="pl.14.17"></a><var>14.17</var>and any dwellings on the agricultural land remain uninhabited. <br/>
<a id="pl.14.18"></a><var>14.18</var>    (j) Agricultural land and buildings that were class 2a homestead property under <br/>
<a id="pl.14.19"></a><var>14.19</var>section 
<statute_ref>273.13, subdivision 23</statute_ref>, paragraph (a), for the 2008 assessment shall remain <br/>
<a id="pl.14.20"></a><var>14.20</var>classified as agricultural homesteads for subsequent assessments if: <br/>
<a id="pl.14.21"></a><var>14.21</var>    (1) the property owner abandoned the homestead dwelling located on the agricultural <br/>
<a id="pl.14.22"></a><var>14.22</var>homestead as a result of the March 2009 floods; <br/>
<a id="pl.14.23"></a><var>14.23</var>    (2) the property is located in the county of Marshall; <br/>
<a id="pl.14.24"></a><var>14.24</var>    (3) the agricultural land and buildings remain under the same ownership for the <br/>
<a id="pl.14.25"></a><var>14.25</var>current assessment year as existed for the 2008 assessment year and continue to be used <br/>
<a id="pl.14.26"></a><var>14.26</var>for agricultural purposes; <br/>
<a id="pl.14.27"></a><var>14.27</var>    (4) the dwelling occupied by the owner is located in Minnesota and is within 50 <br/>
<a id="pl.14.28"></a><var>14.28</var>miles of one of the parcels of agricultural land that is owned by the taxpayer; and <br/>
<a id="pl.14.29"></a><var>14.29</var>    (5) the owner notifies the county assessor that the relocation was due to the 2009 <br/>
<a id="pl.14.30"></a><var>14.30</var>floods, and the owner furnishes the assessor any information deemed necessary by the <br/>
<a id="pl.14.31"></a><var>14.31</var>assessor in verifying the change in dwelling. Further notifications to the assessor are not <br/>
<a id="pl.14.32"></a><var>14.32</var>required if the property continues to meet all the requirements in this paragraph and any <br/>
<a id="pl.14.33"></a><var>14.33</var>dwellings on the agricultural land remain uninhabited. <br/>
<a id="pl.14.34"></a><var>14.34</var><b>EFFECTIVE DATE.</b>This section is effective for assessment years 2010 and 2011, <br/>
<a id="pl.14.35"></a><var>14.35</var>for taxes payable in 2011 and 2012.<br/>
<br/>
<a id="bill.1.11.0"></a><a id="pl.15.1"></a><var>15.1</var>    Sec. 11. Minnesota Statutes 2009 Supplement, section 273.13, subdivision 23, is <br/>
<a id="pl.15.2"></a><var>15.2</var>amended to read:<br/>
<a id="pl.15.3"></a><var>15.3</var>    Subd. 23. <b>Class 2.</b> (a) An agricultural homestead consists of class 2a agricultural <br/>
<a id="pl.15.4"></a><var>15.4</var>land that is homesteaded, along with any class 2b rural vacant land that is contiguous to <br/>
<a id="pl.15.5"></a><var>15.5</var>the class 2a land under the same ownership. The market value of the house and garage <br/>
<a id="pl.15.6"></a><var>15.6</var>and immediately surrounding one acre of land has the same class rates as class 1a or 1b <br/>
<a id="pl.15.7"></a><var>15.7</var>property under subdivision 22. The value of the remaining land including improvements <br/>
<a id="pl.15.8"></a><var>15.8</var>up to the first tier valuation limit of agricultural homestead property has a net class rate <br/>
<a id="pl.15.9"></a><var>15.9</var>of 0.5 percent of market value. The remaining property over the first tier has a class rate <br/>
<a id="pl.15.10"></a><var>15.10</var>of one percent of market value. For purposes of this subdivision, the "first tier valuation <br/>
<a id="pl.15.11"></a><var>15.11</var>limit of agricultural homestead property" and "first tier" means the limit certified under <br/>
<a id="pl.15.12"></a><var>15.12</var>section 
         <statute_ref>273.11</statute_ref>, subdivision 23.<br/>
<a id="pl.15.13"></a><var>15.13</var>    (b) Class 2a agricultural land consists of parcels of property, or portions thereof, that <br/>
<a id="pl.15.14"></a><var>15.14</var>are agricultural land and buildings. Class 2a property has a net class rate of one percent of <br/>
<a id="pl.15.15"></a><var>15.15</var>market value, unless it is part of an agricultural homestead under paragraph (a). Class <br/>
<a id="pl.15.16"></a><var>15.16</var>2a property must also include any property that would otherwise be classified as 2b, <br/>
<a id="pl.15.17"></a><var>15.17</var>but is interspersed with class 2a property, including but not limited to sloughs, wooded <br/>
<a id="pl.15.18"></a><var>15.18</var>wind shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback <br/>
<a id="pl.15.19"></a><var>15.19</var>requirement, and other similar land that is impractical for the assessor to value separately <br/>
<a id="pl.15.20"></a><var>15.20</var>from the rest of the property or that is unlikely to be able to be sold separately from <br/>
<a id="pl.15.21"></a><var>15.21</var>the rest of the property.<br/>
<a id="pl.15.22"></a><var>15.22</var>    An assessor may classify the part of a parcel described in this subdivision that is used <br/>
<a id="pl.15.23"></a><var>15.23</var>for agricultural purposes as class 2a and the remainder in the class appropriate to its use.<br/>
<a id="pl.15.24"></a><var>15.24</var>    (c) Class 2b rural vacant land consists of parcels of property, or portions thereof, <br/>
<a id="pl.15.25"></a><var>15.25</var>that are unplatted real estate, rural in character and not used for agricultural purposes, <br/>
<a id="pl.15.26"></a><var>15.26</var>including land used for growing trees for timber, lumber, and wood and wood products, <br/>
<a id="pl.15.27"></a><var>15.27</var>that is not improved with a structure. The presence of a minor, ancillary nonresidential <br/>
<a id="pl.15.28"></a><var>15.28</var>structure as defined by the commissioner of revenue does not disqualify the property from <br/>
<a id="pl.15.29"></a><var>15.29</var>classification under this paragraph. Any parcel of 20 acres or more improved with a <br/>
<a id="pl.15.30"></a><var>15.30</var>structure that is not a minor, ancillary nonresidential structure must be split-classified, and <br/>
<a id="pl.15.31"></a><var>15.31</var>ten acres must be assigned to the split parcel containing the structure. Class 2b property <br/>
<a id="pl.15.32"></a><var>15.32</var>has a net class rate of one percent of market value unless it is part of an agricultural <br/>
<a id="pl.15.33"></a><var>15.33</var>homestead under paragraph (a), or qualifies as class 2c under paragraph (d).<br/>
<a id="pl.15.34"></a><var>15.34</var>    (d) Class 2c managed forest land consists of no less than 20 and no more than 1,920 <br/>
<a id="pl.15.35"></a><var>15.35</var>acres statewide per taxpayer that is being managed under a forest management plan that <br/>
<a id="pl.15.36"></a><var>15.36</var>meets the requirements of chapter 290C, but is not enrolled in the sustainable forest <br/>
<a id="pl.16.1"></a><var>16.1</var>resource management incentive program. It has a class rate of .65 percent, provided that <br/>
<a id="pl.16.2"></a><var>16.2</var>the owner of the property must apply to the assessor in order for the property to initially <br/>
<a id="pl.16.3"></a><var>16.3</var>qualify for the reduced rate and provide the information required by the assessor to verify <br/>
<a id="pl.16.4"></a><var>16.4</var>that the property qualifies for the reduced rate. If the assessor receives the application <br/>
<a id="pl.16.5"></a><var>16.5</var>and information before May 1 in an assessment year, the property qualifies beginning <br/>
<a id="pl.16.6"></a><var>16.6</var>with that assessment year. If the assessor receives the application and information after <br/>
<a id="pl.16.7"></a><var>16.7</var>April 30 in an assessment year, the property may not qualify until the next assessment <br/>
<a id="pl.16.8"></a><var>16.8</var>year. The commissioner of natural resources must concur that the land is qualified. The <br/>
<a id="pl.16.9"></a><var>16.9</var>commissioner of natural resources shall annually provide county assessors verification <br/>
<a id="pl.16.10"></a><var>16.10</var>information on a timely basis. The presence of a minor, ancillary nonresidential structure <br/>
<a id="pl.16.11"></a><var>16.11</var>as defined by the commissioner of revenue does not disqualify the property from <br/>
<a id="pl.16.12"></a><var>16.12</var>classification under this paragraph.<br/>
<a id="pl.16.13"></a><var>16.13</var>    (e) Agricultural land as used in this section means contiguous acreage of ten <br/>
<a id="pl.16.14"></a><var>16.14</var>acres or more, used during the preceding year for agricultural purposes. "Agricultural <br/>
<a id="pl.16.15"></a><var>16.15</var>purposes" as used in this section means the raising, cultivation, drying, or storage of <br/>
<a id="pl.16.16"></a><var>16.16</var>agricultural products for sale, or the storage of machinery or equipment used in support <br/>
<a id="pl.16.17"></a><var>16.17</var>of agricultural production by the same farm entity. For a property to be classified as <br/>
<a id="pl.16.18"></a><var>16.18</var>agricultural based only on the drying or storage of agricultural products, the products <br/>
<a id="pl.16.19"></a><var>16.19</var>being dried or stored must have been produced by the same farm entity as the entity <br/>
<a id="pl.16.20"></a><var>16.20</var>operating the drying or storage facility. "Agricultural purposes" also includes enrollment <br/>
<a id="pl.16.21"></a><var>16.21</var>in the Reinvest in Minnesota program under sections 
         <statute_ref>103F.501</statute_ref> to 
         <statute_ref>103F.535</statute_ref> or the federal <br/>
<a id="pl.16.22"></a><var>16.22</var>Conservation Reserve Program as contained in Public Law 99-198 or a similar state <br/>
<a id="pl.16.23"></a><var>16.23</var>or federal conservation program if the property was classified as agricultural (i) under <br/>
<a id="pl.16.24"></a><var>16.24</var>this subdivision for the assessment year 2002 or (ii) in the year prior to its enrollment. <br/>
<a id="pl.16.25"></a><var>16.25</var>Agricultural classification shall not be based upon the market value of any residential <br/>
<a id="pl.16.26"></a><var>16.26</var>structures on the parcel or contiguous parcels under the same ownership.<br/>
<a id="pl.16.27"></a><var>16.27</var>    (f) Real estate of less than ten acres, which is exclusively or intensively used for <br/>
<a id="pl.16.28"></a><var>16.28</var>raising or cultivating agricultural products, shall be considered as agricultural land. To <br/>
<a id="pl.16.29"></a><var>16.29</var>qualify under this paragraph, property that includes a residential structure must be used <br/>
<a id="pl.16.30"></a><var>16.30</var>intensively for one of the following purposes:<br/>
<a id="pl.16.31"></a><var>16.31</var>    (i) for drying or storage of grain or storage of machinery or equipment used to <br/>
<a id="pl.16.32"></a><var>16.32</var>support agricultural activities on other parcels of property operated by the same farming <br/>
<a id="pl.16.33"></a><var>16.33</var>entity;<br/>
<a id="pl.16.34"></a><var>16.34</var>    (ii) as a nursery, provided that only those acres used to produce nursery stock are <br/>
<a id="pl.16.35"></a><var>16.35</var>considered agricultural land;<br/>
<a id="pl.17.1"></a><var>17.1</var>    (iii) for livestock or poultry confinement, provided that land that is used only for <br/>
<a id="pl.17.2"></a><var>17.2</var>pasturing and grazing does not qualify; or<br/>
<a id="pl.17.3"></a><var>17.3</var>    (iv) for market farming; for purposes of this paragraph, "market farming" means the <br/>
<a id="pl.17.4"></a><var>17.4</var>cultivation of one or more fruits or vegetables or production of animal or other agricultural <br/>
<a id="pl.17.5"></a><var>17.5</var>products for sale to local markets by the farmer or an organization with which the farmer <br/>
<a id="pl.17.6"></a><var>17.6</var>is affiliated.; or<br/>
<a id="pl.17.7"></a><var>17.7</var>(v) the commercial processing of milk into cheese products from milk produced <br/>
<a id="pl.17.8"></a><var>17.8</var>on the property.<br/>
<a id="pl.17.9"></a><var>17.9</var>    (g) Land shall be classified as agricultural even if all or a portion of the agricultural <br/>
<a id="pl.17.10"></a><var>17.10</var>use of that property is the leasing to, or use by another person for agricultural purposes.<br/>
<a id="pl.17.11"></a><var>17.11</var>    Classification under this subdivision is not determinative for qualifying under <br/>
<a id="pl.17.12"></a><var>17.12</var>section 
         <statute_ref>273.111</statute_ref>.<br/>
<a id="pl.17.13"></a><var>17.13</var>    (h) The property classification under this section supersedes, for property tax <br/>
<a id="pl.17.14"></a><var>17.14</var>purposes only, any locally administered agricultural policies or land use restrictions that <br/>
<a id="pl.17.15"></a><var>17.15</var>define minimum or maximum farm acreage.<br/>
<a id="pl.17.16"></a><var>17.16</var>    (i) The term "agricultural products" as used in this subdivision includes production <br/>
<a id="pl.17.17"></a><var>17.17</var>for sale of:<br/>
<a id="pl.17.18"></a><var>17.18</var>    (1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing <br/>
<a id="pl.17.19"></a><var>17.19</var>animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, <br/>
<a id="pl.17.20"></a><var>17.20</var>bees, and apiary products by the owner;<br/>
<a id="pl.17.21"></a><var>17.21</var>    (2) fish bred for sale and consumption if the fish breeding occurs on land zoned <br/>
<a id="pl.17.22"></a><var>17.22</var>for agricultural use;<br/>
<a id="pl.17.23"></a><var>17.23</var>    (3) the commercial boarding of horses, which may include related horse training <br/>
<a id="pl.17.24"></a><var>17.24</var>and riding instruction, if the boarding is done in conjunction with on property that is also <br/>
<a id="pl.17.25"></a><var>17.25</var>used for raising pasture to graze horses or raising or cultivating other agricultural products <br/>
<a id="pl.17.26"></a><var>17.26</var>as defined in clause (1);<br/>
<a id="pl.17.27"></a><var>17.27</var>    (4) property which is owned and operated by nonprofit organizations used for <br/>
<a id="pl.17.28"></a><var>17.28</var>equestrian activities, excluding racing;<br/>
<a id="pl.17.29"></a><var>17.29</var>    (5) game birds and waterfowl bred and raised for use on a shooting preserve licensed <br/>
<a id="pl.17.30"></a><var>17.30</var>under section 
         <statute_ref>97A.115</statute_ref>;<br/>
<a id="pl.17.31"></a><var>17.31</var>    (6) insects primarily bred to be used as food for animals;<br/>
<a id="pl.17.32"></a><var>17.32</var>    (7) trees, grown for sale as a crop, including short rotation woody crops, and not <br/>
<a id="pl.17.33"></a><var>17.33</var>sold for timber, lumber, wood, or wood products; and<br/>
<a id="pl.17.34"></a><var>17.34</var>    (8) maple syrup taken from trees grown by a person licensed by the Minnesota <br/>
<a id="pl.17.35"></a><var>17.35</var>Department of Agriculture under chapter 28A as a food processor.; and<br/>
<a id="pl.18.1"></a><var>18.1</var>(9) the commercial processing of milk into cheese products from milk produced on <br/>
<a id="pl.18.2"></a><var>18.2</var>the property, provided the property is also the homestead of the property owner.<br/>
<a id="pl.18.3"></a><var>18.3</var>    (j) If a parcel used for agricultural purposes is also used for commercial or industrial <br/>
<a id="pl.18.4"></a><var>18.4</var>purposes, including but not limited to:<br/>
<a id="pl.18.5"></a><var>18.5</var>    (1) wholesale and retail sales;<br/>
<a id="pl.18.6"></a><var>18.6</var>    (2) processing of raw agricultural products or other goods;<br/>
<a id="pl.18.7"></a><var>18.7</var>    (3) warehousing or storage of processed goods; and<br/>
<a id="pl.18.8"></a><var>18.8</var>    (4) office facilities for the support of the activities enumerated in clauses (1), (2), <br/>
<a id="pl.18.9"></a><var>18.9</var>and (3),<br/>
<a id="pl.18.10"></a><var>18.10</var>the assessor shall classify the part of the parcel used for agricultural purposes as class <br/>
<a id="pl.18.11"></a><var>18.11</var>1b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its <br/>
<a id="pl.18.12"></a><var>18.12</var>use. The grading, sorting, and packaging of raw agricultural products for first sale is <br/>
<a id="pl.18.13"></a><var>18.13</var>considered an agricultural purpose. A greenhouse or other building where horticultural <br/>
<a id="pl.18.14"></a><var>18.14</var>or nursery products are grown that is also used for the conduct of retail sales must be <br/>
<a id="pl.18.15"></a><var>18.15</var>classified as agricultural if it is primarily used for the growing of horticultural or nursery <br/>
<a id="pl.18.16"></a><var>18.16</var>products from seed, cuttings, or roots and occasionally as a showroom for the retail sale of <br/>
<a id="pl.18.17"></a><var>18.17</var>those products. Use of a greenhouse or building only for the display of already grown <br/>
<a id="pl.18.18"></a><var>18.18</var>horticultural or nursery products does not qualify as an agricultural purpose.<br/>
<a id="pl.18.19"></a><var>18.19</var>    (k) The assessor shall determine and list separately on the records the market value <br/>
<a id="pl.18.20"></a><var>18.20</var>of the homestead dwelling and the one acre of land on which that dwelling is located. If <br/>
<a id="pl.18.21"></a><var>18.21</var>any farm buildings or structures are located on this homesteaded acre of land, their market <br/>
<a id="pl.18.22"></a><var>18.22</var>value shall not be included in this separate determination.<br/>
<a id="pl.18.23"></a><var>18.23</var>    (l) Class 2d airport landing area consists of a landing area or public access area of <br/>
<a id="pl.18.24"></a><var>18.24</var>a privately owned public use airport. It has a class rate of one percent of market value. <br/>
<a id="pl.18.25"></a><var>18.25</var>To qualify for classification under this paragraph, a privately owned public use airport <br/>
<a id="pl.18.26"></a><var>18.26</var>must be licensed as a public airport under section 
         <statute_ref>360.018</statute_ref>. For purposes of this paragraph, <br/>
<a id="pl.18.27"></a><var>18.27</var>"landing area" means that part of a privately owned public use airport properly cleared, <br/>
<a id="pl.18.28"></a><var>18.28</var>regularly maintained, and made available to the public for use by aircraft and includes <br/>
<a id="pl.18.29"></a><var>18.29</var>runways, taxiways, aprons, and sites upon which are situated landing or navigational aids. <br/>
<a id="pl.18.30"></a><var>18.30</var>A landing area also includes land underlying both the primary surface and the approach <br/>
<a id="pl.18.31"></a><var>18.31</var>surfaces that comply with all of the following:<br/>
<a id="pl.18.32"></a><var>18.32</var>    (i) the land is properly cleared and regularly maintained for the primary purposes of <br/>
<a id="pl.18.33"></a><var>18.33</var>the landing, taking off, and taxiing of aircraft; but that portion of the land that contains <br/>
<a id="pl.18.34"></a><var>18.34</var>facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;<br/>
<a id="pl.18.35"></a><var>18.35</var>    (ii) the land is part of the airport property; and<br/>
<a id="pl.18.36"></a><var>18.36</var>    (iii) the land is not used for commercial or residential purposes.<br/>
<a id="pl.19.1"></a><var>19.1</var>The land contained in a landing area under this paragraph must be described and certified <br/>
<a id="pl.19.2"></a><var>19.2</var>by the commissioner of transportation. The certification is effective until it is modified, <br/>
<a id="pl.19.3"></a><var>19.3</var>or until the airport or landing area no longer meets the requirements of this paragraph. <br/>
<a id="pl.19.4"></a><var>19.4</var>For purposes of this paragraph, "public access area" means property used as an aircraft <br/>
<a id="pl.19.5"></a><var>19.5</var>parking ramp, apron, or storage hangar, or an arrival and departure building in connection <br/>
<a id="pl.19.6"></a><var>19.6</var>with the airport.<br/>
<a id="pl.19.7"></a><var>19.7</var>    (m) Class 2e consists of land with a commercial aggregate deposit that is not actively <br/>
<a id="pl.19.8"></a><var>19.8</var>being mined and is not otherwise classified as class 2a or 2b, provided that the land is not <br/>
<a id="pl.19.9"></a><var>19.9</var>located in a county that has elected to opt-out of the aggregate preservation program as <br/>
<a id="pl.19.10"></a><var>19.10</var>provided in section 
         <statute_ref>273.1115, subdivision 6</statute_ref>. It has a class rate of one percent of market <br/>
<a id="pl.19.11"></a><var>19.11</var>value. To qualify for classification under this paragraph, the property must be at least <br/>
<a id="pl.19.12"></a><var>19.12</var>ten contiguous acres in size and the owner of the property must record with the county <br/>
<a id="pl.19.13"></a><var>19.13</var>recorder of the county in which the property is located an affidavit containing:<br/>
<a id="pl.19.14"></a><var>19.14</var>    (1) a legal description of the property;<br/>
<a id="pl.19.15"></a><var>19.15</var>    (2) a disclosure that the property contains a commercial aggregate deposit that is not <br/>
<a id="pl.19.16"></a><var>19.16</var>actively being mined but is present on the entire parcel enrolled;<br/>
<a id="pl.19.17"></a><var>19.17</var>    (3) documentation that the conditional use under the county or local zoning <br/>
<a id="pl.19.18"></a><var>19.18</var>ordinance of this property is for mining; and<br/>
<a id="pl.19.19"></a><var>19.19</var>    (4) documentation that a permit has been issued by the local unit of government <br/>
<a id="pl.19.20"></a><var>19.20</var>or the mining activity is allowed under local ordinance. The disclosure must include a <br/>
<a id="pl.19.21"></a><var>19.21</var>statement from a registered professional geologist, engineer, or soil scientist delineating <br/>
<a id="pl.19.22"></a><var>19.22</var>the deposit and certifying that it is a commercial aggregate deposit.<br/>
<a id="pl.19.23"></a><var>19.23</var>    For purposes of this section and section 
         <statute_ref>273.1115</statute_ref>, "commercial aggregate deposit" <br/>
<a id="pl.19.24"></a><var>19.24</var>means a deposit that will yield crushed stone or sand and gravel that is suitable for use <br/>
<a id="pl.19.25"></a><var>19.25</var>as a construction aggregate; and "actively mined" means the removal of top soil and <br/>
<a id="pl.19.26"></a><var>19.26</var>overburden in preparation for excavation or excavation of a commercial deposit.<br/>
<a id="pl.19.27"></a><var>19.27</var>    (n) When any portion of the property under this subdivision or subdivision 22 begins <br/>
<a id="pl.19.28"></a><var>19.28</var>to be actively mined, the owner must file a supplemental affidavit within 60 days from <br/>
<a id="pl.19.29"></a><var>19.29</var>the day any aggregate is removed stating the number of acres of the property that is <br/>
<a id="pl.19.30"></a><var>19.30</var>actively being mined. The acres actively being mined must be (1) valued and classified <br/>
<a id="pl.19.31"></a><var>19.31</var>under subdivision 24 in the next subsequent assessment year, and (2) removed from the <br/>
<a id="pl.19.32"></a><var>19.32</var>aggregate resource preservation property tax program under section 
         <statute_ref>273.1115</statute_ref>, if the <br/>
<a id="pl.19.33"></a><var>19.33</var>land was enrolled in that program. Copies of the original affidavit and all supplemental <br/>
<a id="pl.19.34"></a><var>19.34</var>affidavits must be filed with the county assessor, the local zoning administrator, and the <br/>
<a id="pl.19.35"></a><var>19.35</var>Department of Natural Resources, Division of Land and Minerals. A supplemental <br/>
<a id="pl.19.36"></a><var>19.36</var>affidavit must be filed each time a subsequent portion of the property is actively mined, <br/>
<a id="pl.20.1"></a><var>20.1</var>provided that the minimum acreage change is five acres, even if the actual mining activity <br/>
<a id="pl.20.2"></a><var>20.2</var>constitutes less than five acres.<br/>
<a id="pl.20.3"></a><var>20.3</var>(o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are <br/>
<a id="pl.20.4"></a><var>20.4</var>not rules and are exempt from the rulemaking provisions of chapter 14, and the provisions <br/>
<a id="pl.20.5"></a><var>20.5</var>in section 
         <statute_ref>14.386</statute_ref> concerning exempt rules do not apply.<br/>
<a id="pl.20.6"></a><var>20.6</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.20.7"></a><var>20.7</var>thereafter.<br/>
<br/>
<a id="bill.1.12.0"></a><a id="pl.20.8"></a><var>20.8</var>    Sec. 12. Minnesota Statutes 2009 Supplement, section 273.13, subdivision 25, is <br/>
<a id="pl.20.9"></a><var>20.9</var>amended to read:<br/>
<a id="pl.20.10"></a><var>20.10</var>    Subd. 25. <b>Class 4.</b> (a) Class 4a is residential real estate containing four or more <br/>
<a id="pl.20.11"></a><var>20.11</var>units and used or held for use by the owner or by the tenants or lessees of the owner <br/>
<a id="pl.20.12"></a><var>20.12</var>as a residence for rental periods of 30 days or more, excluding property qualifying for <br/>
<a id="pl.20.13"></a><var>20.13</var>class 4d. Class 4a also includes hospitals licensed under sections 
         <statute_ref>144.50</statute_ref> to 
         <statute_ref>144.56</statute_ref>, other <br/>
<a id="pl.20.14"></a><var>20.14</var>than hospitals exempt under section 
         <statute_ref>272.02</statute_ref>, and contiguous property used for hospital <br/>
<a id="pl.20.15"></a><var>20.15</var>purposes, without regard to whether the property has been platted or subdivided. The <br/>
<a id="pl.20.16"></a><var>20.16</var>market value of class 4a property has a class rate of 1.25 percent.<br/>
<a id="pl.20.17"></a><var>20.17</var>    (b) Class 4b includes:<br/>
<a id="pl.20.18"></a><var>20.18</var>    (1) residential real estate containing less than four units that does not qualify as class <br/>
<a id="pl.20.19"></a><var>20.19</var>4bb, other than seasonal residential recreational property;<br/>
<a id="pl.20.20"></a><var>20.20</var>    (2) manufactured homes not classified under any other provision;<br/>
<a id="pl.20.21"></a><var>20.21</var>    (3) a dwelling, garage, and surrounding one acre of property on a nonhomestead <br/>
<a id="pl.20.22"></a><var>20.22</var>farm classified under subdivision 23, paragraph (b) containing two or three units; and<br/>
<a id="pl.20.23"></a><var>20.23</var>    (4) unimproved property that is classified residential as determined under subdivision <br/>
<a id="pl.20.24"></a><var>20.24</var>33.<br/>
<a id="pl.20.25"></a><var>20.25</var>    The market value of class 4b property has a class rate of 1.25 percent.<br/>
<a id="pl.20.26"></a><var>20.26</var>    (c) Class 4bb includes:<br/>
<a id="pl.20.27"></a><var>20.27</var>    (1) nonhomestead residential real estate containing one unit, other than seasonal <br/>
<a id="pl.20.28"></a><var>20.28</var>residential recreational property; and<br/>
<a id="pl.20.29"></a><var>20.29</var>    (2) a single family dwelling, garage, and surrounding one acre of property on a <br/>
<a id="pl.20.30"></a><var>20.30</var>nonhomestead farm classified under subdivision 23, paragraph (b).<br/>
<a id="pl.20.31"></a><var>20.31</var>    Class 4bb property has the same class rates as class 1a property under subdivision 22.<br/>
<a id="pl.20.32"></a><var>20.32</var>    Property that has been classified as seasonal residential recreational property at <br/>
<a id="pl.20.33"></a><var>20.33</var>any time during which it has been owned by the current owner or spouse of the current <br/>
<a id="pl.20.34"></a><var>20.34</var>owner does not qualify for class 4bb.<br/>
<a id="pl.20.35"></a><var>20.35</var>    (d) Class 4c property includes:<br/>
<a id="pl.21.1"></a><var>21.1</var>    (1) except as provided in subdivision 22, paragraph (c), real and personal property <br/>
<a id="pl.21.2"></a><var>21.2</var>devoted to temporary and seasonal residential occupancy for recreation purposes, <br/>
<a id="pl.21.3"></a><var>21.3</var>including real and personal property devoted to temporary and seasonal residential <br/>
<a id="pl.21.4"></a><var>21.4</var>occupancy for recreation purposes and not devoted to commercial purposes for more <br/>
<a id="pl.21.5"></a><var>21.5</var>than 250 days in the year preceding the year of assessment. For purposes of this clause, <br/>
<a id="pl.21.6"></a><var>21.6</var>property is devoted to a commercial purpose on a specific day if any portion of the <br/>
<a id="pl.21.7"></a><var>21.7</var>property is used for residential occupancy, and a fee is charged for residential occupancy. <br/>
<a id="pl.21.8"></a><var>21.8</var>Class 4c property under this clause must contain three or more rental units. A "rental unit" <br/>
<a id="pl.21.9"></a><var>21.9</var>is defined as a cabin, condominium, townhouse, sleeping room, or individual camping site <br/>
<a id="pl.21.10"></a><var>21.10</var>equipped with water and electrical hookups for recreational vehicles. Class 4c property <br/>
<a id="pl.21.11"></a><var>21.11</var>under this clause must provide recreational activities such as renting ice fishing houses, <br/>
<a id="pl.21.12"></a><var>21.12</var>boats and motors, snowmobiles, downhill or cross-country ski equipment; provide marina <br/>
<a id="pl.21.13"></a><var>21.13</var>services, launch services, or guide services; or sell bait and fishing tackle. A camping pad <br/>
<a id="pl.21.14"></a><var>21.14</var>offered for rent by a property that otherwise qualifies for class 4c under this clause is also <br/>
<a id="pl.21.15"></a><var>21.15</var>class 4c under this clause regardless of the term of the rental agreement, as long as the <br/>
<a id="pl.21.16"></a><var>21.16</var>use of the camping pad does not exceed 250 days. In order for a property to be classified <br/>
<a id="pl.21.17"></a><var>21.17</var>as class 4c, seasonal residential recreational for commercial purposes under this clause, <br/>
<a id="pl.21.18"></a><var>21.18</var>(i) at least 40 percent of the annual gross lodging receipts related to the property must be <br/>
<a id="pl.21.19"></a><var>21.19</var>from business conducted during 90 consecutive days and either (i) (A) at least 60 percent <br/>
<a id="pl.21.20"></a><var>21.20</var>of all paid bookings by lodging guests during the year must be for periods of at least <br/>
<a id="pl.21.21"></a><var>21.21</var>two consecutive nights; or (ii) (B) at least 20 percent of the annual gross receipts must <br/>
<a id="pl.21.22"></a><var>21.22</var>be from charges for rental of fish houses, boats and motors, snowmobiles, downhill or <br/>
<a id="pl.21.23"></a><var>21.23</var>cross-country ski equipment, or charges for marina services, launch services, and guide <br/>
<a id="pl.21.24"></a><var>21.24</var>services, or the sale of bait and fishing tackle.; or (ii) the property contains 20 or fewer <br/>
<a id="pl.21.25"></a><var>21.25</var>rental units, is devoted to temporary residential occupancy for no more than 250 days in <br/>
<a id="pl.21.26"></a><var>21.26</var>the year, is located in a township or a city with a population of 2,500 or less, that is located <br/>
<a id="pl.21.27"></a><var>21.27</var>outside the metropolitan area as defined under section 473.121, subdivision 2, and that <br/>
<a id="pl.21.28"></a><var>21.28</var>contains a portion of a state trail administered by the Department of Natural Resources. <br/>
<a id="pl.21.29"></a><var>21.29</var>For purposes of this determination, a paid booking of five or more nights shall be counted <br/>
<a id="pl.21.30"></a><var>21.30</var>as two bookings. Class 4c property classified under this clause also includes commercial <br/>
<a id="pl.21.31"></a><var>21.31</var>use real property used exclusively for recreational purposes in conjunction with other <br/>
<a id="pl.21.32"></a><var>21.32</var>class 4c property classified under this clause and devoted to temporary and seasonal <br/>
<a id="pl.21.33"></a><var>21.33</var>residential occupancy for recreational purposes, up to a total of two acres, provided the <br/>
<a id="pl.21.34"></a><var>21.34</var>property is not devoted to commercial recreational use for more than 250 days in the year <br/>
<a id="pl.21.35"></a><var>21.35</var>preceding the year of assessment and is located within two miles of the class 4c property <br/>
<a id="pl.21.36"></a><var>21.36</var>with which it is used. Owners of real and personal property devoted to temporary and <br/>
<a id="pl.22.1"></a><var>22.1</var>seasonal residential occupancy for recreation purposes and all or a portion of which was <br/>
<a id="pl.22.2"></a><var>22.2</var>devoted to commercial purposes for not more than 250 days in the year preceding the <br/>
<a id="pl.22.3"></a><var>22.3</var>year of assessment desiring classification as class 4c, must submit a declaration to the <br/>
<a id="pl.22.4"></a><var>22.4</var>assessor designating the cabins or units occupied for 250 days or less in the year preceding <br/>
<a id="pl.22.5"></a><var>22.5</var>the year of assessment by January 15 of the assessment year. Those cabins or units and <br/>
<a id="pl.22.6"></a><var>22.6</var>a proportionate share of the land on which they are located must be designated class <br/>
<a id="pl.22.7"></a><var>22.7</var>4c under this clause as otherwise provided. The remainder of the cabins or units and a <br/>
<a id="pl.22.8"></a><var>22.8</var>proportionate share of the land on which they are located will be designated as class 3a. <br/>
<a id="pl.22.9"></a><var>22.9</var>The owner of property desiring designation as class 4c property under this clause must <br/>
<a id="pl.22.10"></a><var>22.10</var>provide guest registers or other records demonstrating that the units for which class 4c <br/>
<a id="pl.22.11"></a><var>22.11</var>designation is sought were not occupied for more than 250 days in the year preceding the <br/>
<a id="pl.22.12"></a><var>22.12</var>assessment if so requested. The portion of a property operated as a (1) restaurant, (2) bar, <br/>
<a id="pl.22.13"></a><var>22.13</var>(3) gift shop, (4) conference center or meeting room, and (5) other nonresidential facility <br/>
<a id="pl.22.14"></a><var>22.14</var>operated on a commercial basis not directly related to temporary and seasonal residential <br/>
<a id="pl.22.15"></a><var>22.15</var>occupancy for recreation purposes does not qualify for class 4c;<br/>
<a id="pl.22.16"></a><var>22.16</var>    (2) qualified property used as a golf course if:<br/>
<a id="pl.22.17"></a><var>22.17</var>    (i) it is open to the public on a daily fee basis. It may charge membership fees or <br/>
<a id="pl.22.18"></a><var>22.18</var>dues, but a membership fee may not be required in order to use the property for golfing, <br/>
<a id="pl.22.19"></a><var>22.19</var>and its green fees for golfing must be comparable to green fees typically charged by <br/>
<a id="pl.22.20"></a><var>22.20</var>municipal courses; and<br/>
<a id="pl.22.21"></a><var>22.21</var>    (ii) it meets the requirements of section 
         <statute_ref>273.112, subdivision 3</statute_ref>, paragraph (d).<br/>
<a id="pl.22.22"></a><var>22.22</var>    A structure used as a clubhouse, restaurant, or place of refreshment in conjunction <br/>
<a id="pl.22.23"></a><var>22.23</var>with the golf course is classified as class 3a property;<br/>
<a id="pl.22.24"></a><var>22.24</var>    (3) real property up to a maximum of three acres of land owned and used by a <br/>
<a id="pl.22.25"></a><var>22.25</var>nonprofit community service oriented organization and not used for residential purposes <br/>
<a id="pl.22.26"></a><var>22.26</var>on either a temporary or permanent basis, provided that:<br/>
<a id="pl.22.27"></a><var>22.27</var>    (i) the property is not used for a revenue-producing activity for more than six days <br/>
<a id="pl.22.28"></a><var>22.28</var>in the calendar year preceding the year of assessment; or<br/>
<a id="pl.22.29"></a><var>22.29</var>    (ii) the organization makes annual charitable contributions and donations at least <br/>
<a id="pl.22.30"></a><var>22.30</var>equal to the property's previous year's property taxes and the property is allowed to be <br/>
<a id="pl.22.31"></a><var>22.31</var>used for public and community meetings or events for no charge, as appropriate to the <br/>
<a id="pl.22.32"></a><var>22.32</var>size of the facility.<br/>
<a id="pl.22.33"></a><var>22.33</var>    For purposes of this clause,<br/>
<a id="pl.22.34"></a><var>22.34</var>    (A) "charitable contributions and donations" has the same meaning as lawful <br/>
<a id="pl.22.35"></a><var>22.35</var>gambling purposes under section 
         <statute_ref>349.12, subdivision 25</statute_ref>, excluding those purposes <br/>
<a id="pl.22.36"></a><var>22.36</var>relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;<br/>
<a id="pl.23.1"></a><var>23.1</var>    (B) "property taxes" excludes the state general tax;<br/>
<a id="pl.23.2"></a><var>23.2</var>    (C) a "nonprofit community service oriented organization" means any corporation, <br/>
<a id="pl.23.3"></a><var>23.3</var>society, association, foundation, or institution organized and operated exclusively for <br/>
<a id="pl.23.4"></a><var>23.4</var>charitable, religious, fraternal, civic, or educational purposes, and which is exempt from <br/>
<a id="pl.23.5"></a><var>23.5</var>federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal <br/>
<a id="pl.23.6"></a><var>23.6</var>Revenue Code; and<br/>
<a id="pl.23.7"></a><var>23.7</var>    (D) "revenue-producing activities" shall include but not be limited to property or that <br/>
<a id="pl.23.8"></a><var>23.8</var>portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt <br/>
<a id="pl.23.9"></a><var>23.9</var>liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling <br/>
<a id="pl.23.10"></a><var>23.10</var>alley, a retail store, gambling conducted by organizations licensed under chapter 349, an <br/>
<a id="pl.23.11"></a><var>23.11</var>insurance business, or office or other space leased or rented to a lessee who conducts a <br/>
<a id="pl.23.12"></a><var>23.12</var>for-profit enterprise on the premises.<br/>
<a id="pl.23.13"></a><var>23.13</var>Any portion of the property not qualifying under either item (i) or (ii) is class 3a. The use <br/>
<a id="pl.23.14"></a><var>23.14</var>of the property for social events open exclusively to members and their guests for periods <br/>
<a id="pl.23.15"></a><var>23.15</var>of less than 24 hours, when an admission is not charged nor any revenues are received by <br/>
<a id="pl.23.16"></a><var>23.16</var>the organization shall not be considered a revenue-producing activity.<br/>
<a id="pl.23.17"></a><var>23.17</var>    The organization shall maintain records of its charitable contributions and donations <br/>
<a id="pl.23.18"></a><var>23.18</var>and of public meetings and events held on the property and make them available upon <br/>
<a id="pl.23.19"></a><var>23.19</var>request any time to the assessor to ensure eligibility. An organization meeting the <br/>
<a id="pl.23.20"></a><var>23.20</var>requirement under item (ii) must file an application by May 1 with the assessor for <br/>
<a id="pl.23.21"></a><var>23.21</var>eligibility for the current year's assessment. The commissioner shall prescribe a uniform <br/>
<a id="pl.23.22"></a><var>23.22</var>application form and instructions;<br/>
<a id="pl.23.23"></a><var>23.23</var>    (4) postsecondary student housing of not more than one acre of land that is owned by <br/>
<a id="pl.23.24"></a><var>23.24</var>a nonprofit corporation organized under chapter 317A and is used exclusively by a student <br/>
<a id="pl.23.25"></a><var>23.25</var>cooperative, sorority, or fraternity for on-campus housing or housing located within two <br/>
<a id="pl.23.26"></a><var>23.26</var>miles of the border of a college campus;<br/>
<a id="pl.23.27"></a><var>23.27</var>    (5)(i) manufactured home parks as defined in section 
         <statute_ref>327.14, subdivision 3</statute_ref>, <br/>
<a id="pl.23.28"></a><var>23.28</var>excluding manufactured home parks described in section 273.124, subdivision 3a, and (ii) <br/>
<a id="pl.23.29"></a><var>23.29</var>manufactured home parks as defined in section 327.14, subdivision 3, that are described in <br/>
<a id="pl.23.30"></a><var>23.30</var>section 273.124, subdivision 3a;<br/>
<a id="pl.23.31"></a><var>23.31</var>    (6) real property that is actively and exclusively devoted to indoor fitness, health, <br/>
<a id="pl.23.32"></a><var>23.32</var>social, recreational, and related uses, is owned and operated by a not-for-profit corporation, <br/>
<a id="pl.23.33"></a><var>23.33</var>and is located within the metropolitan area as defined in section 
         <statute_ref>473.121, subdivision 2</statute_ref>;<br/>
<a id="pl.23.34"></a><var>23.34</var>    (7) a leased or privately owned noncommercial aircraft storage hangar not exempt <br/>
<a id="pl.23.35"></a><var>23.35</var>under section 
         <statute_ref>272.01, subdivision 2</statute_ref>, and the land on which it is located, provided that:<br/>
<a id="pl.24.1"></a><var>24.1</var>    (i) the land is on an airport owned or operated by a city, town, county, Metropolitan <br/>
<a id="pl.24.2"></a><var>24.2</var>Airports Commission, or group thereof; and<br/>
<a id="pl.24.3"></a><var>24.3</var>    (ii) the land lease, or any ordinance or signed agreement restricting the use of the <br/>
<a id="pl.24.4"></a><var>24.4</var>leased premise, prohibits commercial activity performed at the hangar.<br/>
<a id="pl.24.5"></a><var>24.5</var>    If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must <br/>
<a id="pl.24.6"></a><var>24.6</var>be filed by the new owner with the assessor of the county where the property is located <br/>
<a id="pl.24.7"></a><var>24.7</var>within 60 days of the sale;<br/>
<a id="pl.24.8"></a><var>24.8</var>    (8) a privately owned noncommercial aircraft storage hangar not exempt under <br/>
<a id="pl.24.9"></a><var>24.9</var>section 
         <statute_ref>272.01, subdivision 2</statute_ref>, and the land on which it is located, provided that:<br/>
<a id="pl.24.10"></a><var>24.10</var>    (i) the land abuts a public airport; and<br/>
<a id="pl.24.11"></a><var>24.11</var>    (ii) the owner of the aircraft storage hangar provides the assessor with a signed <br/>
<a id="pl.24.12"></a><var>24.12</var>agreement restricting the use of the premises, prohibiting commercial use or activity <br/>
<a id="pl.24.13"></a><var>24.13</var>performed at the hangar; and<br/>
<a id="pl.24.14"></a><var>24.14</var>    (9) residential real estate, a portion of which is used by the owner for homestead <br/>
<a id="pl.24.15"></a><var>24.15</var>purposes, and that is also a place of lodging, if all of the following criteria are met:<br/>
<a id="pl.24.16"></a><var>24.16</var>    (i) rooms are provided for rent to transient guests that generally stay for periods <br/>
<a id="pl.24.17"></a><var>24.17</var>of 14 or fewer days;<br/>
<a id="pl.24.18"></a><var>24.18</var>    (ii) meals are provided to persons who rent rooms, the cost of which is incorporated <br/>
<a id="pl.24.19"></a><var>24.19</var>in the basic room rate;<br/>
<a id="pl.24.20"></a><var>24.20</var>    (iii) meals are not provided to the general public except for special events on fewer <br/>
<a id="pl.24.21"></a><var>24.21</var>than seven days in the calendar year preceding the year of the assessment; and<br/>
<a id="pl.24.22"></a><var>24.22</var>    (iv) the owner is the operator of the property.<br/>
<a id="pl.24.23"></a><var>24.23</var>The market value subject to the 4c classification under this clause is limited to five rental <br/>
<a id="pl.24.24"></a><var>24.24</var>units. Any rental units on the property in excess of five, must be valued and assessed as <br/>
<a id="pl.24.25"></a><var>24.25</var>class 3a. The portion of the property used for purposes of a homestead by the owner must <br/>
<a id="pl.24.26"></a><var>24.26</var>be classified as class 1a property under subdivision 22;<br/>
<a id="pl.24.27"></a><var>24.27</var>    (10) real property up to a maximum of three acres and operated as a restaurant <br/>
<a id="pl.24.28"></a><var>24.28</var>as defined under section 
         <statute_ref>157.15, subdivision 12</statute_ref>, provided it: (A) is located on a lake <br/>
<a id="pl.24.29"></a><var>24.29</var>as defined under section 
         <statute_ref>103G.005, subdivision 15</statute_ref>, paragraph (a), clause (3); and (B) <br/>
<a id="pl.24.30"></a><var>24.30</var>is either devoted to commercial purposes for not more than 250 consecutive days, or <br/>
<a id="pl.24.31"></a><var>24.31</var>receives at least 60 percent of its annual gross receipts from business conducted during <br/>
<a id="pl.24.32"></a><var>24.32</var>four consecutive months. Gross receipts from the sale of alcoholic beverages must be <br/>
<a id="pl.24.33"></a><var>24.33</var>included in determining the property's qualification under subitem (B). The property's <br/>
<a id="pl.24.34"></a><var>24.34</var>primary business must be as a restaurant and not as a bar. Gross receipts from gift shop <br/>
<a id="pl.24.35"></a><var>24.35</var>sales located on the premises must be excluded. Owners of real property desiring 4c <br/>
<a id="pl.24.36"></a><var>24.36</var>classification under this clause must submit an annual declaration to the assessor by <br/>
<a id="pl.25.1"></a><var>25.1</var>February 1 of the current assessment year, based on the property's relevant information for <br/>
<a id="pl.25.2"></a><var>25.2</var>the preceding assessment year; and<br/>
<a id="pl.25.3"></a><var>25.3</var>(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used <br/>
<a id="pl.25.4"></a><var>25.4</var>as a marina, as defined in section 
         <statute_ref>86A.20, subdivision 5</statute_ref>, which is made accessible to <br/>
<a id="pl.25.5"></a><var>25.5</var>the public and devoted to recreational use for marina services. The marina owner must <br/>
<a id="pl.25.6"></a><var>25.6</var>annually provide evidence to the assessor that it provides services, including lake or <br/>
<a id="pl.25.7"></a><var>25.7</var>river access to the public. No more than 800 feet of lakeshore may be included in this <br/>
<a id="pl.25.8"></a><var>25.8</var>classification. Buildings used in conjunction with a marina for marina services, including <br/>
<a id="pl.25.9"></a><var>25.9</var>but not limited to buildings used to provide food and beverage services, fuel, boat repairs, <br/>
<a id="pl.25.10"></a><var>25.10</var>or the sale of bait or fishing tackle, are classified as class 3a property.<br/>
<a id="pl.25.11"></a><var>25.11</var>    Class 4c property has a class rate of 1.5 percent of market value, except that (i) each <br/>
<a id="pl.25.12"></a><var>25.12</var>parcel of seasonal residential recreational property not used for commercial purposes has <br/>
<a id="pl.25.13"></a><var>25.13</var>the same class rates as class 4bb property, (ii) manufactured home parks assessed under <br/>
<a id="pl.25.14"></a><var>25.14</var>clause (5), item (i), have the same class rate as class 4b property, and the market value <br/>
<a id="pl.25.15"></a><var>25.15</var>of manufactured home parks assessed under clause (5), item (ii), has the same class rate <br/>
<a id="pl.25.16"></a><var>25.16</var>as class 4d property, (iii) commercial-use seasonal residential recreational property and <br/>
<a id="pl.25.17"></a><var>25.17</var>marina recreational land as described in clause (11), has a class rate of one percent for the <br/>
<a id="pl.25.18"></a><var>25.18</var>first $500,000 of market value, and 1.25 percent for the remaining market value, (iv) the <br/>
<a id="pl.25.19"></a><var>25.19</var>market value of property described in clause (4) has a class rate of one percent, (v) the <br/>
<a id="pl.25.20"></a><var>25.20</var>market value of property described in clauses (2), (6), and (10) has a class rate of 1.25 <br/>
<a id="pl.25.21"></a><var>25.21</var>percent, and (vi) that portion of the market value of property in clause (9) qualifying for <br/>
<a id="pl.25.22"></a><var>25.22</var>class 4c property has a class rate of 1.25 percent.<br/>
<a id="pl.25.23"></a><var>25.23</var>    (e) Class 4d property is qualifying low-income rental housing certified to the assessor <br/>
<a id="pl.25.24"></a><var>25.24</var>by the Housing Finance Agency under section 
         <statute_ref>273.128, subdivision 3</statute_ref>. If only a portion <br/>
<a id="pl.25.25"></a><var>25.25</var>of the units in the building qualify as low-income rental housing units as certified under <br/>
<a id="pl.25.26"></a><var>25.26</var>section 
         <statute_ref>273.128, subdivision 3</statute_ref>, only the proportion of qualifying units to the total number <br/>
<a id="pl.25.27"></a><var>25.27</var>of units in the building qualify for class 4d. The remaining portion of the building shall be <br/>
<a id="pl.25.28"></a><var>25.28</var>classified by the assessor based upon its use. Class 4d also includes the same proportion of <br/>
<a id="pl.25.29"></a><var>25.29</var>land as the qualifying low-income rental housing units are to the total units in the building. <br/>
<a id="pl.25.30"></a><var>25.30</var>For all properties qualifying as class 4d, the market value determined by the assessor must <br/>
<a id="pl.25.31"></a><var>25.31</var>be based on the normal approach to value using normal unrestricted rents.<br/>
<a id="pl.25.32"></a><var>25.32</var>    Class 4d property has a class rate of 0.75 percent.<br/>
<a id="pl.25.33"></a><var>25.33</var><b>EFFECTIVE DATE.</b>This section is effective for assessment year 2010, for taxes <br/>
<a id="pl.25.34"></a><var>25.34</var>payable in 2011 and thereafter.<br/>
<br/>
<a id="bill.1.13.0"></a><a id="pl.25.35"></a><var>25.35</var>    Sec. 13. Minnesota Statutes 2008, section 273.13, subdivision 34, is amended to read:<br/>
<a id="pl.26.1"></a><var>26.1</var>    Subd. 34.  <b>Homestead of disabled veteran.</b> (a) All or a portion of the market value <br/>
<a id="pl.26.2"></a><var>26.2</var>of property owned by a veteran or by the veteran and the veteran's spouse qualifying <br/>
<a id="pl.26.3"></a><var>26.3</var>for homestead classification under subdivision 22 or 23 is excluded in determining the <br/>
<a id="pl.26.4"></a><var>26.4</var>property's taxable market value if it either: (1) serves as the homestead of a military <br/>
<a id="pl.26.5"></a><var>26.5</var>veteran, as defined in section 
         <statute_ref>197.447</statute_ref>, who has a service-connected disability of 70 <br/>
<a id="pl.26.6"></a><var>26.6</var>percent or more, or (2) served as the homestead of a service member at the time of the <br/>
<a id="pl.26.7"></a><var>26.7</var>service member's death due to a service-connected cause while in active service, as <br/>
<a id="pl.26.8"></a><var>26.8</var>defined in section 190.05, subdivision 5. To qualify for exclusion under this subdivision <br/>
<a id="pl.26.9"></a><var>26.9</var>clause (1), the veteran must have been honorably discharged from the United States armed <br/>
<a id="pl.26.10"></a><var>26.10</var>forces, as indicated by United States Government Form DD214 or other official military <br/>
<a id="pl.26.11"></a><var>26.11</var>discharge papers, and must be certified by the United States Veterans Administration <br/>
<a id="pl.26.12"></a><var>26.12</var>as having a service-connected disability. To qualify for exclusion under clause (2), the <br/>
<a id="pl.26.13"></a><var>26.13</var>surviving spouse must show proof of the service member's death while in active service <br/>
<a id="pl.26.14"></a><var>26.14</var>in any branch or unit of the United States armed forces, as indicated on United States <br/>
<a id="pl.26.15"></a><var>26.15</var>Government Form DD1300 or DD2064.<br/>
<a id="pl.26.16"></a><var>26.16</var>    (b)(1) For a disability rating of 70 percent or more, $150,000 of market value is <br/>
<a id="pl.26.17"></a><var>26.17</var>excluded, except as provided in clause (2); and<br/>
<a id="pl.26.18"></a><var>26.18</var>    (2) for a total (100 percent) and permanent disability, or in the case of a property <br/>
<a id="pl.26.19"></a><var>26.19</var>qualifying under paragraph (a), clause (2), $300,000 of market value is excluded.<br/>
<a id="pl.26.20"></a><var>26.20</var>    (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b), <br/>
<a id="pl.26.21"></a><var>26.21</var>clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the <br/>
<a id="pl.26.22"></a><var>26.22</var>spouse holds the legal or beneficial title to the homestead and permanently resides there, <br/>
<a id="pl.26.23"></a><var>26.23</var>the exclusion shall carry over to the benefit of the veteran's spouse for one four additional <br/>
<a id="pl.26.24"></a><var>26.24</var>assessment year years or until such time as the spouse sells, transfers, or otherwise <br/>
<a id="pl.26.25"></a><var>26.25</var>disposes of the property, whichever comes first.<br/>
<a id="pl.26.26"></a><var>26.26</var>    (d) In the case of an agricultural homestead, only the portion of the property <br/>
<a id="pl.26.27"></a><var>26.27</var>consisting of the house and garage and immediately surrounding one acre of land qualifies <br/>
<a id="pl.26.28"></a><var>26.28</var>for the valuation exclusion under this subdivision.<br/>
<a id="pl.26.29"></a><var>26.29</var>    (e) A property qualifying for a valuation exclusion under this subdivision is not <br/>
<a id="pl.26.30"></a><var>26.30</var>eligible for the credit under section 
         <statute_ref>273.1384, subdivision 1</statute_ref>, or classification under <br/>
<a id="pl.26.31"></a><var>26.31</var>subdivision 22, paragraph (b).<br/>
<a id="pl.26.32"></a><var>26.32</var>    (f) To qualify for a valuation exclusion under this subdivision a property owner must <br/>
<a id="pl.26.33"></a><var>26.33</var>apply to the assessor by July 1 of each assessment year, except that an annual reapplication <br/>
<a id="pl.26.34"></a><var>26.34</var>is not required once a property has been accepted for a valuation exclusion under paragraph <br/>
<a id="pl.26.35"></a><var>26.35</var>(b), clause (2), and the property continues to qualify until there is a change in ownership.<br/>
<a id="pl.27.1"></a><var>27.1</var><b>EFFECTIVE DATE.</b>The change made to paragraph (a) is effective for deaths <br/>
<a id="pl.27.2"></a><var>27.2</var>occurring the day following final enactment. The change made to paragraph (c) is <br/>
<a id="pl.27.3"></a><var>27.3</var>effective for taxes payable in 2011 and thereafter, and applies to the surviving spouse of <br/>
<a id="pl.27.4"></a><var>27.4</var>any disabled veteran who had previously been assessed under paragraph (c).<br/>
<br/>
<a id="bill.1.14.0"></a><a id="pl.27.5"></a><var>27.5</var>    Sec. 14. Minnesota Statutes 2009 Supplement, section 275.065, subdivision 3, is <br/>
<a id="pl.27.6"></a><var>27.6</var>amended to read:<br/>
<a id="pl.27.7"></a><var>27.7</var>    Subd. 3. <b>Notice of proposed property taxes.</b> (a) The county auditor shall prepare <br/>
<a id="pl.27.8"></a><var>27.8</var>and the county treasurer shall deliver after November 10 and on or before November 24 <br/>
<a id="pl.27.9"></a><var>27.9</var>each year, by first class mail to each taxpayer at the address listed on the county's current <br/>
<a id="pl.27.10"></a><var>27.10</var>year's assessment roll, a notice of proposed property taxes. Upon written request by <br/>
<a id="pl.27.11"></a><var>27.11</var>the taxpayer, the treasurer may send the notice in electronic form or by electronic mail <br/>
<a id="pl.27.12"></a><var>27.12</var>instead of on paper or by ordinary mail.<br/>
<a id="pl.27.13"></a><var>27.13</var>    (b) The commissioner of revenue shall prescribe the form of the notice.<br/>
<a id="pl.27.14"></a><var>27.14</var>    (c) The notice must inform taxpayers that it contains the amount of property taxes <br/>
<a id="pl.27.15"></a><var>27.15</var>each taxing authority proposes to collect for taxes payable the following year. In the case <br/>
<a id="pl.27.16"></a><var>27.16</var>of a town, or in the case of the state general tax, the final tax amount will be its proposed <br/>
<a id="pl.27.17"></a><var>27.17</var>tax. The notice must clearly state for each city, county, school district, regional library <br/>
<a id="pl.27.18"></a><var>27.18</var>authority established under section 
         <statute_ref>134.201</statute_ref>, and metropolitan taxing districts as defined in <br/>
<a id="pl.27.19"></a><var>27.19</var>paragraph (i), the time and place of the taxing authorities' regularly scheduled meetings in <br/>
<a id="pl.27.20"></a><var>27.20</var>which the budget and levy will be discussed and the final budget and levy determined, <br/>
<a id="pl.27.21"></a><var>27.21</var>which must occur after November 24. The taxing authorities must provide the county <br/>
<a id="pl.27.22"></a><var>27.22</var>auditor with the information to be included in the notice on or before the time it certifies its <br/>
<a id="pl.27.23"></a><var>27.23</var>proposed levy under subdivision 1. The public must be allowed to speak at the meetings <br/>
<a id="pl.27.24"></a><var>27.24</var>and the meetings shall not be held before 6:00 p.m. It must provide a telephone number <br/>
<a id="pl.27.25"></a><var>27.25</var>for the taxing authority that taxpayers may call if they have questions related to the notice <br/>
<a id="pl.27.26"></a><var>27.26</var>and an address where comments will be received by mail, except that no notice required <br/>
<a id="pl.27.27"></a><var>27.27</var>under this section shall be interpreted as requiring the printing of a personal telephone <br/>
<a id="pl.27.28"></a><var>27.28</var>number or address as the contact information for a taxing authority. If a taxing authority <br/>
<a id="pl.27.29"></a><var>27.29</var>does not maintain public offices where telephone calls can be received by the authority, the <br/>
<a id="pl.27.30"></a><var>27.30</var>authority may inform the county of the lack of a public telephone number and the county <br/>
<a id="pl.27.31"></a><var>27.31</var>shall not list a telephone number for that taxing authority.<br/>
<a id="pl.27.32"></a><var>27.32</var>    (d) The notice must state for each parcel:<br/>
<a id="pl.27.33"></a><var>27.33</var>    (1) the market value of the property as determined under section 
         <statute_ref>273.11</statute_ref>, and used <br/>
<a id="pl.27.34"></a><var>27.34</var>for computing property taxes payable in the following year and for taxes payable in the <br/>
<a id="pl.27.35"></a><var>27.35</var>current year as each appears in the records of the county assessor on November 1 of the <br/>
<a id="pl.28.1"></a><var>28.1</var>current year; and, in the case of residential property, whether the property is classified as <br/>
<a id="pl.28.2"></a><var>28.2</var>homestead or nonhomestead. The notice must clearly inform taxpayers of the years to <br/>
<a id="pl.28.3"></a><var>28.3</var>which the market values apply and that the values are final values;<br/>
<a id="pl.28.4"></a><var>28.4</var>    (2) the items listed below, shown separately by county, city or town, and state general <br/>
<a id="pl.28.5"></a><var>28.5</var>tax, net of the residential and agricultural homestead credit under section 
         <statute_ref>273.1384</statute_ref>, voter <br/>
<a id="pl.28.6"></a><var>28.6</var>approved school levy, other local school levy, and the sum of the special taxing districts, <br/>
<a id="pl.28.7"></a><var>28.7</var>and as a total of all taxing authorities:<br/>
<a id="pl.28.8"></a><var>28.8</var>    (i) the actual tax for taxes payable in the current year; and<br/>
<a id="pl.28.9"></a><var>28.9</var>    (ii) the proposed tax amount.<br/>
<a id="pl.28.10"></a><var>28.10</var>    If the county levy under clause (2) includes an amount for a lake improvement <br/>
<a id="pl.28.11"></a><var>28.11</var>district as defined under sections 
         <statute_ref>103B.501</statute_ref> to 
         <statute_ref>103B.581</statute_ref>, the amount attributable for that <br/>
<a id="pl.28.12"></a><var>28.12</var>purpose must be separately stated from the remaining county levy amount.<br/>
<a id="pl.28.13"></a><var>28.13</var>    In the case of a town or the state general tax, the final tax shall also be its proposed <br/>
<a id="pl.28.14"></a><var>28.14</var>tax unless the town changes its levy at a special town meeting under section 
         <statute_ref>365.52</statute_ref>. If a <br/>
<a id="pl.28.15"></a><var>28.15</var>school district has certified under section 
         <statute_ref>126C.17, subdivision 9</statute_ref>, that a referendum will <br/>
<a id="pl.28.16"></a><var>28.16</var>be held in the school district at the November general election, the county auditor must <br/>
<a id="pl.28.17"></a><var>28.17</var>note next to the school district's proposed amount that a referendum is pending and that, if <br/>
<a id="pl.28.18"></a><var>28.18</var>approved by the voters, the tax amount may be higher than shown on the notice. In the <br/>
<a id="pl.28.19"></a><var>28.19</var>case of the city of Minneapolis, the levy for Minneapolis Park and Recreation shall be <br/>
<a id="pl.28.20"></a><var>28.20</var>listed separately from the remaining amount of the city's levy. In the case of the city of <br/>
<a id="pl.28.21"></a><var>28.21</var>St. Paul, the levy for the St. Paul Library Agency must be listed separately from the <br/>
<a id="pl.28.22"></a><var>28.22</var>remaining amount of the city's levy. In the case of Ramsey County, any amount levied <br/>
<a id="pl.28.23"></a><var>28.23</var>under section 
         <statute_ref>134.07</statute_ref> may be listed separately from the remaining amount of the county's <br/>
<a id="pl.28.24"></a><var>28.24</var>levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax <br/>
<a id="pl.28.25"></a><var>28.25</var>under chapter 276A or 473F applies, the proposed tax levy on the captured value or the <br/>
<a id="pl.28.26"></a><var>28.26</var>proposed tax levy on the tax capacity subject to the areawide tax must each be stated <br/>
<a id="pl.28.27"></a><var>28.27</var>separately and not included in the sum of the special taxing districts; and<br/>
<a id="pl.28.28"></a><var>28.28</var>    (3) the increase or decrease between the total taxes payable in the current year and <br/>
<a id="pl.28.29"></a><var>28.29</var>the total proposed taxes, expressed as a percentage.<br/>
<a id="pl.28.30"></a><var>28.30</var>    For purposes of this section, the amount of the tax on homesteads qualifying under <br/>
<a id="pl.28.31"></a><var>28.31</var>the senior citizens' property tax deferral program under chapter 290B is the total amount <br/>
<a id="pl.28.32"></a><var>28.32</var>of property tax before subtraction of the deferred property tax amount.<br/>
<a id="pl.28.33"></a><var>28.33</var>    (e) The notice must clearly state that the proposed or final taxes do not include <br/>
<a id="pl.28.34"></a><var>28.34</var>the following:<br/>
<a id="pl.28.35"></a><var>28.35</var>    (1) special assessments;<br/>
<a id="pl.29.1"></a><var>29.1</var>    (2) levies approved by the voters after the date the proposed taxes are certified, <br/>
<a id="pl.29.2"></a><var>29.2</var>including bond referenda and school district levy referenda;<br/>
<a id="pl.29.3"></a><var>29.3</var>    (3) a levy limit increase approved by the voters by the first Tuesday after the first <br/>
<a id="pl.29.4"></a><var>29.4</var>Monday in November of the levy year as provided under section 
         <statute_ref>275.73</statute_ref>;<br/>
<a id="pl.29.5"></a><var>29.5</var>    (4) amounts necessary to pay cleanup or other costs due to a natural disaster <br/>
<a id="pl.29.6"></a><var>29.6</var>occurring after the date the proposed taxes are certified;<br/>
<a id="pl.29.7"></a><var>29.7</var>    (5) amounts necessary to pay tort judgments against the taxing authority that become <br/>
<a id="pl.29.8"></a><var>29.8</var>final after the date the proposed taxes are certified; and<br/>
<a id="pl.29.9"></a><var>29.9</var>    (6) the contamination tax imposed on properties which received market value <br/>
<a id="pl.29.10"></a><var>29.10</var>reductions for contamination.<br/>
<a id="pl.29.11"></a><var>29.11</var>    (f) Except as provided in subdivision 7, failure of the county auditor to prepare or <br/>
<a id="pl.29.12"></a><var>29.12</var>the county treasurer to deliver the notice as required in this section does not invalidate the <br/>
<a id="pl.29.13"></a><var>29.13</var>proposed or final tax levy or the taxes payable pursuant to the tax levy.<br/>
<a id="pl.29.14"></a><var>29.14</var>    (g) If the notice the taxpayer receives under this section lists the property as <br/>
<a id="pl.29.15"></a><var>29.15</var>nonhomestead, and satisfactory documentation is provided to the county assessor by the <br/>
<a id="pl.29.16"></a><var>29.16</var>applicable deadline, and the property qualifies for the homestead classification in that <br/>
<a id="pl.29.17"></a><var>29.17</var>assessment year, the assessor shall reclassify the property to homestead for taxes payable <br/>
<a id="pl.29.18"></a><var>29.18</var>in the following year.<br/>
<a id="pl.29.19"></a><var>29.19</var>    (h) In the case of class 4 residential property used as a residence for lease or rental <br/>
<a id="pl.29.20"></a><var>29.20</var>periods of 30 days or more, the taxpayer must either:<br/>
<a id="pl.29.21"></a><var>29.21</var>    (1) mail or deliver a copy of the notice of proposed property taxes to each tenant, <br/>
<a id="pl.29.22"></a><var>29.22</var>renter, or lessee; or<br/>
<a id="pl.29.23"></a><var>29.23</var>    (2) post a copy of the notice in a conspicuous place on the premises of the property.<br/>
<a id="pl.29.24"></a><var>29.24</var>    The notice must be mailed or posted by the taxpayer by November 27 or within <br/>
<a id="pl.29.25"></a><var>29.25</var>three days of receipt of the notice, whichever is later. A taxpayer may notify the county <br/>
<a id="pl.29.26"></a><var>29.26</var>treasurer of the address of the taxpayer, agent, caretaker, or manager of the premises to <br/>
<a id="pl.29.27"></a><var>29.27</var>which the notice must be mailed in order to fulfill the requirements of this paragraph.<br/>
<a id="pl.29.28"></a><var>29.28</var>    (i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing <br/>
<a id="pl.29.29"></a><var>29.29</var>districts" means the following taxing districts in the seven-county metropolitan area that <br/>
<a id="pl.29.30"></a><var>29.30</var>levy a property tax for any of the specified purposes listed below:<br/>
<a id="pl.29.31"></a><var>29.31</var>    (1) Metropolitan Council under section 
         <statute_ref>473.132</statute_ref>, 
         <statute_ref>473.167</statute_ref>, 
         <statute_ref>473.249</statute_ref>, 
         <statute_ref>473.325</statute_ref>, <br/>
<statute_ref><a id="pl.29.32"></a><var>29.32</var>473.446
         </statute_ref>, 
         <statute_ref>473.521</statute_ref>, 
         <statute_ref>473.547</statute_ref>, or 
         <statute_ref>473.834</statute_ref>;<br/>
<a id="pl.29.33"></a><var>29.33</var>    (2) Metropolitan Airports Commission under section 
         <statute_ref>473.667</statute_ref>, 
         <statute_ref>473.671</statute_ref>, or 
         <statute_ref>473.672</statute_ref>; <br/>
<a id="pl.29.34"></a><var>29.34</var>and<br/>
<a id="pl.29.35"></a><var>29.35</var>    (3) Metropolitan Mosquito Control Commission under section 
         <statute_ref>473.711</statute_ref>.<br/>
<a id="pl.30.1"></a><var>30.1</var>    For purposes of this section, any levies made by the regional rail authorities in the <br/>
<a id="pl.30.2"></a><var>30.2</var>county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter <br/>
<a id="pl.30.3"></a><var>30.3</var>398A shall be included with the appropriate county's levy.<br/>
<a id="pl.30.4"></a><var>30.4</var>    (j) The governing body of a county, city, or school district may, with the consent <br/>
<a id="pl.30.5"></a><var>30.5</var>of the county board, include supplemental information with the statement of proposed <br/>
<a id="pl.30.6"></a><var>30.6</var>property taxes about the impact of state aid increases or decreases on property tax <br/>
<a id="pl.30.7"></a><var>30.7</var>increases or decreases and on the level of services provided in the affected jurisdiction. <br/>
<a id="pl.30.8"></a><var>30.8</var>This supplemental information may include information for the following year, the current <br/>
<a id="pl.30.9"></a><var>30.9</var>year, and for as many consecutive preceding years as deemed appropriate by the governing <br/>
<a id="pl.30.10"></a><var>30.10</var>body of the county, city, or school district. It may include only information regarding:<br/>
<a id="pl.30.11"></a><var>30.11</var>    (1) the impact of inflation as measured by the implicit price deflator for state and <br/>
<a id="pl.30.12"></a><var>30.12</var>local government purchases;<br/>
<a id="pl.30.13"></a><var>30.13</var>    (2) population growth and decline;<br/>
<a id="pl.30.14"></a><var>30.14</var>    (3) state or federal government action; and<br/>
<a id="pl.30.15"></a><var>30.15</var>    (4) other financial factors that affect the level of property taxation and local services <br/>
<a id="pl.30.16"></a><var>30.16</var>that the governing body of the county, city, or school district may deem appropriate to <br/>
<a id="pl.30.17"></a><var>30.17</var>include.<br/>
<a id="pl.30.18"></a><var>30.18</var>    The information may be presented using tables, written narrative, and graphic <br/>
<a id="pl.30.19"></a><var>30.19</var>representations and may contain instruction toward further sources of information or <br/>
<a id="pl.30.20"></a><var>30.20</var>opportunity for comment.<br/>
<a id="pl.30.21"></a><var>30.21</var><b>EFFECTIVE DATE.</b>This section is effective for notices prepared in 2010, for <br/>
<a id="pl.30.22"></a><var>30.22</var>taxes payable in 2011 and thereafter.<br/>
<br/>
<a id="bill.1.15.0"></a><a id="pl.30.23"></a><var>30.23</var>    Sec. 15. Minnesota Statutes 2009 Supplement, section 275.70, subdivision 5, as <br/>
<a id="pl.30.24"></a><var>30.24</var>amended by Laws 2010, chapter 215, article 13, section 3, is amended to read:<br/>
<a id="pl.30.25"></a><var>30.25</var>    Subd. 5. <b>Special levies.</b> "Special levies" means those portions of ad valorem taxes <br/>
<a id="pl.30.26"></a><var>30.26</var>levied by a local governmental unit for the following purposes or in the following manner:<br/>
<a id="pl.30.27"></a><var>30.27</var>    (1) to pay the costs of the principal and interest on bonded indebtedness or to <br/>
<a id="pl.30.28"></a><var>30.28</var>reimburse for the amount of liquor store revenues used to pay the principal and interest <br/>
<a id="pl.30.29"></a><var>30.29</var>due on municipal liquor store bonds in the year preceding the year for which the levy <br/>
<a id="pl.30.30"></a><var>30.30</var>limit is calculated;<br/>
<a id="pl.30.31"></a><var>30.31</var>    (2) to pay the costs of principal and interest on certificates of indebtedness issued for <br/>
<a id="pl.30.32"></a><var>30.32</var>any corporate purpose except for the following:<br/>
<a id="pl.30.33"></a><var>30.33</var>    (i) tax anticipation or aid anticipation certificates of indebtedness;<br/>
<a id="pl.30.34"></a><var>30.34</var>    (ii) certificates of indebtedness issued under sections 
         <statute_ref>298.28</statute_ref> and 
         <statute_ref>298.282</statute_ref>;<br/>
<a id="pl.31.1"></a><var>31.1</var>    (iii) certificates of indebtedness used to fund current expenses or to pay the costs of <br/>
<a id="pl.31.2"></a><var>31.2</var>extraordinary expenditures that result from a public emergency; or<br/>
<a id="pl.31.3"></a><var>31.3</var>    (iv) certificates of indebtedness used to fund an insufficiency in tax receipts or <br/>
<a id="pl.31.4"></a><var>31.4</var>an insufficiency in other revenue sources;<br/>
<a id="pl.31.5"></a><var>31.5</var>    (3) to provide for the bonded indebtedness portion of payments made to another <br/>
<a id="pl.31.6"></a><var>31.6</var>political subdivision of the state of Minnesota;<br/>
<a id="pl.31.7"></a><var>31.7</var>    (4) to fund payments made to the Minnesota State Armory Building Commission <br/>
<a id="pl.31.8"></a><var>31.8</var>under section 
         <statute_ref>193.145, subdivision 2</statute_ref>, to retire the principal and interest on armory <br/>
<a id="pl.31.9"></a><var>31.9</var>construction bonds;<br/>
<a id="pl.31.10"></a><var>31.10</var>    (5) property taxes approved by voters which are levied against the referendum <br/>
<a id="pl.31.11"></a><var>31.11</var>market value as provided under section 
         <statute_ref>275.61</statute_ref>;<br/>
<a id="pl.31.12"></a><var>31.12</var>    (6) to fund matching requirements needed to qualify for federal or state grants or <br/>
<a id="pl.31.13"></a><var>31.13</var>programs to the extent that either (i) the matching requirement exceeds the matching <br/>
<a id="pl.31.14"></a><var>31.14</var>requirement in calendar year 2001, or (ii) it is a new matching requirement that did not <br/>
<a id="pl.31.15"></a><var>31.15</var>exist prior to 2002;<br/>
<a id="pl.31.16"></a><var>31.16</var>    (7) to pay the expenses reasonably and necessarily incurred in preparing for or <br/>
<a id="pl.31.17"></a><var>31.17</var>repairing the effects of natural disaster including the occurrence or threat of widespread <br/>
<a id="pl.31.18"></a><var>31.18</var>or severe damage, injury, or loss of life or property resulting from natural causes, in <br/>
<a id="pl.31.19"></a><var>31.19</var>accordance with standards formulated by the Emergency Services Division of the state <br/>
<a id="pl.31.20"></a><var>31.20</var>Department of Public Safety, as allowed by the commissioner of revenue under section <br/>
<statute_ref><a id="pl.31.21"></a><var>31.21</var>275.74, subdivision 2
         </statute_ref>;<br/>
<a id="pl.31.22"></a><var>31.22</var>    (8) pay amounts required to correct an error in the levy certified to the county <br/>
<a id="pl.31.23"></a><var>31.23</var>auditor by a city or county in a levy year, but only to the extent that when added to the <br/>
<a id="pl.31.24"></a><var>31.24</var>preceding year's levy it is not in excess of an applicable statutory, special law or charter <br/>
<a id="pl.31.25"></a><var>31.25</var>limitation, or the limitation imposed on the governmental subdivision by sections 
         <statute_ref>275.70 <br/>
</statute_ref><a id="pl.31.26"></a><var>31.26</var>to 
         <statute_ref>275.74</statute_ref> in the preceding levy year;<br/>
<a id="pl.31.27"></a><var>31.27</var>    (9) to pay an abatement under section 
         <statute_ref>469.1815</statute_ref>;<br/>
<a id="pl.31.28"></a><var>31.28</var>    (10) to pay any costs attributable to increases in the employer contribution rates <br/>
<a id="pl.31.29"></a><var>31.29</var>under chapter 353, or locally administered pension plans, that are effective after June <br/>
<a id="pl.31.30"></a><var>31.30</var>30, 2001;<br/>
<a id="pl.31.31"></a><var>31.31</var>    (11) to pay the operating or maintenance costs of a county jail as authorized in <br/>
<a id="pl.31.32"></a><var>31.32</var>section 
         <statute_ref>641.01</statute_ref> or 
         <statute_ref>641.262</statute_ref>, or of a correctional facility as defined in section 
         <statute_ref>241.021, <br/>
<a id="pl.31.33"></a><var>31.33</var>subdivision 1
         </statute_ref>, paragraph (f), to the extent that the county can demonstrate to the <br/>
<a id="pl.31.34"></a><var>31.34</var>commissioner of revenue that the amount has been included in the county budget as <br/>
<a id="pl.31.35"></a><var>31.35</var>a direct result of a rule, minimum requirement, minimum standard, or directive of the <br/>
<a id="pl.31.36"></a><var>31.36</var>Department of Corrections, or to pay the operating or maintenance costs of a regional jail <br/>
<a id="pl.32.1"></a><var>32.1</var>as authorized in section 
         <statute_ref>641.262</statute_ref>. For purposes of this clause, a district court order is <br/>
<a id="pl.32.2"></a><var>32.2</var>not a rule, minimum requirement, minimum standard, or directive of the Department of <br/>
<a id="pl.32.3"></a><var>32.3</var>Corrections. If the county utilizes this special levy, except to pay operating or maintenance <br/>
<a id="pl.32.4"></a><var>32.4</var>costs of a new regional jail facility under sections 
         <statute_ref>641.262</statute_ref> to 
         <statute_ref>641.264</statute_ref> which will not <br/>
<a id="pl.32.5"></a><var>32.5</var>replace an existing jail facility, any amount levied by the county in the previous levy year <br/>
<a id="pl.32.6"></a><var>32.6</var>for the purposes specified under this clause and included in the county's previous year's <br/>
<a id="pl.32.7"></a><var>32.7</var>levy limitation computed under section 
         <statute_ref>275.71</statute_ref>, shall be deducted from the levy limit <br/>
<a id="pl.32.8"></a><var>32.8</var>base under section 
         <statute_ref>275.71, subdivision 2</statute_ref>, when determining the county's current year <br/>
<a id="pl.32.9"></a><var>32.9</var>levy limitation. The county shall provide the necessary information to the commissioner <br/>
<a id="pl.32.10"></a><var>32.10</var>of revenue for making this determination;<br/>
<a id="pl.32.11"></a><var>32.11</var>    (12) to pay for operation of a lake improvement district, as authorized under section <br/>
<statute_ref><a id="pl.32.12"></a><var>32.12</var>103B.555
         </statute_ref>. If the county utilizes this special levy, any amount levied by the county in the <br/>
<a id="pl.32.13"></a><var>32.13</var>previous levy year for the purposes specified under this clause and included in the county's <br/>
<a id="pl.32.14"></a><var>32.14</var>previous year's levy limitation computed under section 
         <statute_ref>275.71</statute_ref> shall be deducted from <br/>
<a id="pl.32.15"></a><var>32.15</var>the levy limit base under section 
         <statute_ref>275.71, subdivision 2</statute_ref>, when determining the county's <br/>
<a id="pl.32.16"></a><var>32.16</var>current year levy limitation. The county shall provide the necessary information to the <br/>
<a id="pl.32.17"></a><var>32.17</var>commissioner of revenue for making this determination;<br/>
<a id="pl.32.18"></a><var>32.18</var>    (13) to repay a state or federal loan used to fund the direct or indirect required <br/>
<a id="pl.32.19"></a><var>32.19</var>spending by the local government due to a state or federal transportation project or other <br/>
<a id="pl.32.20"></a><var>32.20</var>state or federal capital project. This authority may only be used if the project is not a <br/>
<a id="pl.32.21"></a><var>32.21</var>local government initiative;<br/>
<a id="pl.32.22"></a><var>32.22</var>    (14) to pay for court administration costs as required under section 
         <statute_ref>273.1398, <br/>
<a id="pl.32.23"></a><var>32.23</var>subdivision 4b
         </statute_ref>, less the (i) county's share of transferred fines and fees collected by the <br/>
<a id="pl.32.24"></a><var>32.24</var>district courts in the county for calendar year 2001 and (ii) the aid amount certified to be <br/>
<a id="pl.32.25"></a><var>32.25</var>paid to the county in 2004 under section 
         <statute_ref>273.1398, subdivision 4c</statute_ref>; however, for taxes <br/>
<a id="pl.32.26"></a><var>32.26</var>levied to pay for these costs in the year in which the court financing is transferred to the <br/>
<a id="pl.32.27"></a><var>32.27</var>state, the amount under this clause is limited to the amount of aid the county is certified to <br/>
<a id="pl.32.28"></a><var>32.28</var>receive under section 
         <statute_ref>273.1398, subdivision 4a</statute_ref>;<br/>
<a id="pl.32.29"></a><var>32.29</var>    (15) to fund a police or firefighters relief association as required under section 
         <statute_ref>69.77 <br/>
</statute_ref><a id="pl.32.30"></a><var>32.30</var>to the extent that the required amount exceeds the amount levied for this purpose in 2001;<br/>
<a id="pl.32.31"></a><var>32.31</var>    (16) for purposes of a storm sewer improvement district under section 
         <statute_ref>444.20</statute_ref>;<br/>
<a id="pl.32.32"></a><var>32.32</var>    (17) to pay for the maintenance and support of a city or county society for the <br/>
<a id="pl.32.33"></a><var>32.33</var>prevention of cruelty to animals under section 
         <statute_ref>343.11</statute_ref>, but not to exceed in any year <br/>
<a id="pl.32.34"></a><var>32.34</var>$4,800 or the sum of $1 per capita based on the county's or city's population as of the most <br/>
<a id="pl.32.35"></a><var>32.35</var>recent federal census, whichever is greater. If the city or county uses this special levy, any <br/>
<a id="pl.32.36"></a><var>32.36</var>amount levied by the city or county in the previous levy year for the purposes specified <br/>
<a id="pl.33.1"></a><var>33.1</var>in this clause and included in the city's or county's previous year's levy limit computed <br/>
<a id="pl.33.2"></a><var>33.2</var>under section 
         <statute_ref>275.71</statute_ref>, must be deducted from the levy limit base under section 
         <statute_ref>275.71, <br/>
<a id="pl.33.3"></a><var>33.3</var>subdivision 2
         </statute_ref>, in determining the city's or county's current year levy limit;<br/>
<a id="pl.33.4"></a><var>33.4</var>    (18) for counties, to pay for the increase in their share of health and human service <br/>
<a id="pl.33.5"></a><var>33.5</var>costs caused by reductions in federal health and human services grants effective after <br/>
<a id="pl.33.6"></a><var>33.6</var>September 30, 2007;<br/>
<a id="pl.33.7"></a><var>33.7</var>    (19) for a city, for the costs reasonably and necessarily incurred for securing, <br/>
<a id="pl.33.8"></a><var>33.8</var>maintaining, or demolishing foreclosed or abandoned residential properties, as allowed by <br/>
<a id="pl.33.9"></a><var>33.9</var>the commissioner of revenue under section 
         <statute_ref>275.74, subdivision 2</statute_ref>. A city must have either <br/>
<a id="pl.33.10"></a><var>33.10</var>(i) a foreclosure rate of at least 1.4 percent in 2007, or (ii) a foreclosure rate in 2007 in <br/>
<a id="pl.33.11"></a><var>33.11</var>the city or in a zip code area of the city that is at least 50 percent higher than the average <br/>
<a id="pl.33.12"></a><var>33.12</var>foreclosure rate in the metropolitan area, as defined in section 
         <statute_ref>473.121</statute_ref>, subdivision 2, <br/>
<a id="pl.33.13"></a><var>33.13</var>to use this special levy. For purposes of this paragraph, "foreclosure rate" means the <br/>
<a id="pl.33.14"></a><var>33.14</var>number of foreclosures, as indicated by sheriff sales records, divided by the number of <br/>
<a id="pl.33.15"></a><var>33.15</var>households in the city in 2007;<br/>
<a id="pl.33.16"></a><var>33.16</var>    (20) for a city, for the unreimbursed costs of redeployed traffic-control agents and <br/>
<a id="pl.33.17"></a><var>33.17</var>lost traffic citation revenue due to the collapse of the Interstate 35W bridge, as certified <br/>
<a id="pl.33.18"></a><var>33.18</var>to the Federal Highway Administration;<br/>
<a id="pl.33.19"></a><var>33.19</var>    (21) to pay costs attributable to wages and benefits for sheriff, police, and fire <br/>
<a id="pl.33.20"></a><var>33.20</var>personnel. If a local governmental unit did not use this special levy in the previous year its <br/>
<a id="pl.33.21"></a><var>33.21</var>levy limit base under section 
         <statute_ref>275.71</statute_ref> shall be reduced by the amount equal to the amount it <br/>
<a id="pl.33.22"></a><var>33.22</var>levied for the purposes specified in this clause in the previous year;<br/>
<a id="pl.33.23"></a><var>33.23</var>    (22) an amount equal to any reductions in the certified aids or credits payable <br/>
<a id="pl.33.24"></a><var>33.24</var>under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref>, and section 
         <statute_ref>273.1384</statute_ref>, due to unallotment under <br/>
<a id="pl.33.25"></a><var>33.25</var>section 
         <statute_ref>16A.152</statute_ref> or reductions under another provision of law. The amount of the levy <br/>
<a id="pl.33.26"></a><var>33.26</var>allowed under this clause is equal to the amount unallotted or reduced in the calendar year <br/>
<a id="pl.33.27"></a><var>33.27</var>in which the tax is levied unless the unallotment or reduction amount is not known by <br/>
<a id="pl.33.28"></a><var>33.28</var>September 1 of the levy year, and the local government has not adjusted its levy under <br/>
<a id="pl.33.29"></a><var>33.29</var>section 
         <statute_ref>275.065, subdivision 6</statute_ref>, or 
         <statute_ref>275.07, subdivision 6</statute_ref>, in which case the unallotment <br/>
<a id="pl.33.30"></a><var>33.30</var>or reduction amount may be levied in the following year;<br/>
<a id="pl.33.31"></a><var>33.31</var>(23) to pay for the difference between one-half of the costs of confining sex offenders <br/>
<a id="pl.33.32"></a><var>33.32</var>undergoing the civil commitment process and any state payments for this purpose pursuant <br/>
<a id="pl.33.33"></a><var>33.33</var>to section 
         <statute_ref>253B.185, subdivision 5</statute_ref>;<br/>
<a id="pl.33.34"></a><var>33.34</var>(24) for a county to pay the costs of the first year of maintaining and operating a new <br/>
<a id="pl.33.35"></a><var>33.35</var>facility or new expansion, either of which contains courts, corrections, dispatch, criminal <br/>
<a id="pl.33.36"></a><var>33.36</var>investigation labs, or other public safety facilities and for which all or a portion of the <br/>
<a id="pl.34.1"></a><var>34.1</var>funding for the site acquisition, building design, site preparation, construction, and related <br/>
<a id="pl.34.2"></a><var>34.2</var>equipment was issued or authorized prior to the imposition of levy limits in 2008. The <br/>
<a id="pl.34.3"></a><var>34.3</var>levy limit base shall then be increased by an amount equal to the new facility's first full <br/>
<a id="pl.34.4"></a><var>34.4</var>year's operating costs as described in this clause; and<br/>
<a id="pl.34.5"></a><var>34.5</var>(25) for the estimated amount of reduction to market value credit reimbursements <br/>
<a id="pl.34.6"></a><var>34.6</var>under section 
         <statute_ref>273.1384</statute_ref> for credits payable in the year in which the levy is payable.; and<br/>
<a id="pl.34.7"></a><var>34.7</var>(26) to pay the estimated costs of all salaries and expenses of county veteran service <br/>
<a id="pl.34.8"></a><var>34.8</var>officers, as provided under section 197.60, subdivision 4.<br/>
<a id="pl.34.9"></a><var>34.9</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.34.10"></a><var>34.10</var>thereafter.<br/>
<br/>
<a id="bill.1.16.0"></a><a id="pl.34.11"></a><var>34.11</var>    Sec. 16. Minnesota Statutes 2008, section 275.71, subdivision 4, is amended to read:<br/>
<a id="pl.34.12"></a><var>34.12</var>    Subd. 4. <b>Adjusted levy limit base.</b>  For taxes levied in 2008 through 2010, the <br/>
<a id="pl.34.13"></a><var>34.13</var>adjusted levy limit base is equal to the levy limit base computed under subdivision 2 <br/>
<a id="pl.34.14"></a><var>34.14</var>or section 
         <statute_ref>275.72</statute_ref>, multiplied by:<br/>
<a id="pl.34.15"></a><var>34.15</var>    (1) one plus the lesser of 3.9 percent or the percentage growth in the implicit price <br/>
<a id="pl.34.16"></a><var>34.16</var>deflator, but the percentage shall not be less than zero or exceed 3.9 percent;<br/>
<a id="pl.34.17"></a><var>34.17</var>    (2) one plus a percentage equal to 50 percent of the percentage increase in the number <br/>
<a id="pl.34.18"></a><var>34.18</var>of households, if any, for the most recent 12-month period for which data is available; and<br/>
<a id="pl.34.19"></a><var>34.19</var>    (3) one plus a percentage equal to 50 percent of the percentage increase in the <br/>
<a id="pl.34.20"></a><var>34.20</var>taxable market value of the jurisdiction due to new construction of class 3 property, as <br/>
<a id="pl.34.21"></a><var>34.21</var>defined in section 
         <statute_ref>273.13, subdivision 4</statute_ref>, except for state-assessed utility and railroad <br/>
<a id="pl.34.22"></a><var>34.22</var>property, for the most recent year for which data is available.<br/>
<a id="pl.34.23"></a><var>34.23</var><b>EFFECTIVE DATE.</b>This section is effective for taxes levied in 2010 and thereafter.<br/>
<br/>
<a id="bill.1.17.0"></a><a id="pl.34.24"></a><var>34.24</var>    Sec. 17. Minnesota Statutes 2008, section 276.02, is amended to read:<br/>
<a id="pl.34.25"></a><var>34.25</var><b>276.02 TREASURER TO BE COLLECTOR.</b><br/>
<a id="pl.34.26"></a><var>34.26</var>The county treasurer shall collect all taxes extended on the tax lists of the county <br/>
<a id="pl.34.27"></a><var>34.27</var>and the fines, forfeitures, or penalties received by any person or officer for the use of <br/>
<a id="pl.34.28"></a><var>34.28</var>the county. The treasurer shall collect the taxes according to law and credit them to the <br/>
<a id="pl.34.29"></a><var>34.29</var>proper funds. This section does not apply to fines and penalties accruing to municipal <br/>
<a id="pl.34.30"></a><var>34.30</var>corporations for the violation of their ordinances that are recoverable before a city justice. <br/>
<a id="pl.34.31"></a><var>34.31</var>Taxes, fines, interest, and penalties must be paid with United States currency or by check <br/>
<a id="pl.34.32"></a><var>34.32</var>or, money order, or electronic payments, including, but not limited to, automated clearing <br/>
<a id="pl.34.33"></a><var>34.33</var>house transactions and federal wires drawn on a bank or other financial institution in the <br/>
<a id="pl.35.1"></a><var>35.1</var>United States. The county board may by resolution authorize the treasurer to impose a <br/>
<a id="pl.35.2"></a><var>35.2</var>charge for any dishonored checks or electronic payments. The charges for dishonored <br/>
<a id="pl.35.3"></a><var>35.3</var>payment of property taxes may be added to the tax, shall constitute a lien on the property, <br/>
<a id="pl.35.4"></a><var>35.4</var>and when collected shall be distributed to the county.<br/>
<a id="pl.35.5"></a><var>35.5</var>The county board may, by resolution, authorize the treasurer and/or other designees <br/>
<a id="pl.35.6"></a><var>35.6</var>to accept payments of real property taxes by credit card provided that a fee is charged for <br/>
<a id="pl.35.7"></a><var>35.7</var>its use. The fee charged must be commensurate with the costs assessed by the card issuer. <br/>
<a id="pl.35.8"></a><var>35.8</var>If a credit card transaction under this section is subsequently voided or otherwise reversed, <br/>
<a id="pl.35.9"></a><var>35.9</var>the lien of real property taxes under section 
         <statute_ref>272.31</statute_ref> is revived and attaches in the manner <br/>
<a id="pl.35.10"></a><var>35.10</var>and time provided in that section as though the credit card transaction had never occurred, <br/>
<a id="pl.35.11"></a><var>35.11</var>and the voided or reversed credit card transaction shall not impair the right of a lienholder <br/>
<a id="pl.35.12"></a><var>35.12</var>under section 
         <statute_ref>272.31</statute_ref> to enforce the lien in its favor.  <br/>
<a id="pl.35.13"></a><var>35.13</var><b>EFFECTIVE DATE.</b>This section is effective for property taxes payable in 2011 <br/>
<a id="pl.35.14"></a><var>35.14</var>and thereafter.<br/>
<br/>
<a id="bill.1.18.0"></a><a id="pl.35.15"></a><var>35.15</var>    Sec. 18. Minnesota Statutes 2009 Supplement, section 276.04, subdivision 2, is <br/>
<a id="pl.35.16"></a><var>35.16</var>amended to read:<br/>
<a id="pl.35.17"></a><var>35.17</var>    Subd. 2. <b>Contents of tax statements.</b> (a) The treasurer shall provide for the <br/>
<a id="pl.35.18"></a><var>35.18</var>printing of the tax statements. The commissioner of revenue shall prescribe the form of <br/>
<a id="pl.35.19"></a><var>35.19</var>the property tax statement and its contents. The tax statement must not state or imply that <br/>
<a id="pl.35.20"></a><var>35.20</var>property tax credits are paid by the state of Minnesota. The statement must contain a <br/>
<a id="pl.35.21"></a><var>35.21</var>tabulated statement of the dollar amount due to each taxing authority and the amount of the <br/>
<a id="pl.35.22"></a><var>35.22</var>state tax from the parcel of real property for which a particular tax statement is prepared. <br/>
<a id="pl.35.23"></a><var>35.23</var>The dollar amounts attributable to the county, the state tax, the voter approved school tax, <br/>
<a id="pl.35.24"></a><var>35.24</var>the other local school tax, the township or municipality, and the total of the metropolitan <br/>
<a id="pl.35.25"></a><var>35.25</var>each special taxing districts district as defined in section 
         <statute_ref>275.065, subdivision 3</statute_ref>, paragraph <br/>
<a id="pl.35.26"></a><var>35.26</var>(i), must be separately stated. The amounts due all other special taxing districts, if any, <br/>
<a id="pl.35.27"></a><var>35.27</var>may be aggregated except that any levies made by the regional rail authorities in the <br/>
<a id="pl.35.28"></a><var>35.28</var>county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter <br/>
<a id="pl.35.29"></a><var>35.29</var>398A shall be listed on a separate line directly under the appropriate county's levy. If the <br/>
<a id="pl.35.30"></a><var>35.30</var>county levy under this paragraph includes an amount for a lake improvement district as <br/>
<a id="pl.35.31"></a><var>35.31</var>defined under sections 
         <statute_ref>103B.501</statute_ref> to 
         <statute_ref>103B.581</statute_ref>, the amount attributable for that purpose <br/>
<a id="pl.35.32"></a><var>35.32</var>must be separately stated from the remaining county levy amount. In the case of Ramsey <br/>
<a id="pl.35.33"></a><var>35.33</var>County, if the county levy under this paragraph includes an amount for public library <br/>
<a id="pl.35.34"></a><var>35.34</var>service under section 
         <statute_ref>134.07</statute_ref>, the amount attributable for that purpose may be separated <br/>
<a id="pl.35.35"></a><var>35.35</var>from the remaining county levy amount. The amount of the tax on homesteads qualifying <br/>
<a id="pl.36.1"></a><var>36.1</var>under the senior citizens' property tax deferral program under chapter 290B is the total <br/>
<a id="pl.36.2"></a><var>36.2</var>amount of property tax before subtraction of the deferred property tax amount. The <br/>
<a id="pl.36.3"></a><var>36.3</var>amount of the tax on contamination value imposed under sections 
         <statute_ref>270.91</statute_ref> to 
         <statute_ref>270.98</statute_ref>, if any, <br/>
<a id="pl.36.4"></a><var>36.4</var>must also be separately stated. The dollar amounts, including the dollar amount of any <br/>
<a id="pl.36.5"></a><var>36.5</var>special assessments, may be rounded to the nearest even whole dollar. For purposes of this <br/>
<a id="pl.36.6"></a><var>36.6</var>section whole odd-numbered dollars may be adjusted to the next higher even-numbered <br/>
<a id="pl.36.7"></a><var>36.7</var>dollar. The amount of market value excluded under section 
         <statute_ref>273.11, subdivision 16</statute_ref>, if any, <br/>
<a id="pl.36.8"></a><var>36.8</var>must also be listed on the tax statement.<br/>
<a id="pl.36.9"></a><var>36.9</var>    (b) The property tax statements for manufactured homes and sectional structures <br/>
<a id="pl.36.10"></a><var>36.10</var>taxed as personal property shall contain the same information that is required on the <br/>
<a id="pl.36.11"></a><var>36.11</var>tax statements for real property.<br/>
<a id="pl.36.12"></a><var>36.12</var>    (c) Real and personal property tax statements must contain the following information <br/>
<a id="pl.36.13"></a><var>36.13</var>in the order given in this paragraph. The information must contain the current year tax <br/>
<a id="pl.36.14"></a><var>36.14</var>information in the right column with the corresponding information for the previous year <br/>
<a id="pl.36.15"></a><var>36.15</var>in a column on the left:<br/>
<a id="pl.36.16"></a><var>36.16</var>    (1) the property's estimated market value under section 
         <statute_ref>273.11, subdivision 1</statute_ref>;<br/>
<a id="pl.36.17"></a><var>36.17</var>    (2) the property's taxable market value after reductions under section 
         <statute_ref>273.11, <br/>
<a id="pl.36.18"></a><var>36.18</var>subdivisions 1a and 16
         </statute_ref>;<br/>
<a id="pl.36.19"></a><var>36.19</var>    (3) the property's gross tax, before credits;<br/>
<a id="pl.36.20"></a><var>36.20</var>    (4) for homestead residential and agricultural properties, the credits under section <br/>
<statute_ref><a id="pl.36.21"></a><var>36.21</var>273.1384
         </statute_ref>;<br/>
<a id="pl.36.22"></a><var>36.22</var>    (5) any credits received under sections 
         <statute_ref>273.119</statute_ref>; 
         <statute_ref>273.1234</statute_ref> or 
         <statute_ref>273.1235</statute_ref>; 
         <statute_ref>273.135</statute_ref>; <br/>
<statute_ref><a id="pl.36.23"></a><var>36.23</var>273.1391
         </statute_ref>; 
         <statute_ref>273.1398, subdivision 4</statute_ref>; 
         <statute_ref>469.171</statute_ref>; and 
         <statute_ref>473H.10</statute_ref>, except that the amount of <br/>
<a id="pl.36.24"></a><var>36.24</var>credit received under section 
         <statute_ref>273.135</statute_ref> must be separately stated and identified as "taconite <br/>
<a id="pl.36.25"></a><var>36.25</var>tax relief"; and<br/>
<a id="pl.36.26"></a><var>36.26</var>    (6) the net tax payable in the manner required in paragraph (a).<br/>
<a id="pl.36.27"></a><var>36.27</var>    (d) If the county uses envelopes for mailing property tax statements and if the county <br/>
<a id="pl.36.28"></a><var>36.28</var>agrees, a taxing district may include a notice with the property tax statement notifying <br/>
<a id="pl.36.29"></a><var>36.29</var>taxpayers when the taxing district will begin its budget deliberations for the current <br/>
<a id="pl.36.30"></a><var>36.30</var>year, and encouraging taxpayers to attend the hearings. If the county allows notices to <br/>
<a id="pl.36.31"></a><var>36.31</var>be included in the envelope containing the property tax statement, and if more than <br/>
<a id="pl.36.32"></a><var>36.32</var>one taxing district relative to a given property decides to include a notice with the tax <br/>
<a id="pl.36.33"></a><var>36.33</var>statement, the county treasurer or auditor must coordinate the process and may combine <br/>
<a id="pl.36.34"></a><var>36.34</var>the information on a single announcement.<br/>
<a id="pl.36.35"></a><var>36.35</var><b>EFFECTIVE DATE.</b>This section is effective for tax statements relating to taxes <br/>
<a id="pl.36.36"></a><var>36.36</var>payable in 2012 and thereafter.<br/>
<br/>
<a id="bill.1.19.0"></a><a id="pl.37.1"></a><var>37.1</var>    Sec. 19. Minnesota Statutes 2009 Supplement, section 279.01, subdivision 1, is <br/>
<a id="pl.37.2"></a><var>37.2</var>amended to read:<br/>
<a id="pl.37.3"></a><var>37.3</var>    Subdivision 1. <b>Due dates; penalties.</b> Except as provided in subdivision 3 or 4, on <br/>
<a id="pl.37.4"></a><var>37.4</var>May 16 or 21 days after the postmark date on the envelope containing the property tax <br/>
<a id="pl.37.5"></a><var>37.5</var>statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid <br/>
<a id="pl.37.6"></a><var>37.6</var>taxes on real estate on the current lists in the hands of the county treasurer. The penalty is <br/>
<a id="pl.37.7"></a><var>37.7</var>at a rate of two percent on homestead property until May 31 and four percent on June 1. <br/>
<a id="pl.37.8"></a><var>37.8</var>The penalty on nonhomestead property is at a rate of four percent until May 31 and eight <br/>
<a id="pl.37.9"></a><var>37.9</var>percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days after <br/>
<a id="pl.37.10"></a><var>37.10</var>the postmark date on the envelope containing the property tax statements, whichever is <br/>
<a id="pl.37.11"></a><var>37.11</var>later, on commercial use real property used for seasonal residential recreational purposes <br/>
<a id="pl.37.12"></a><var>37.12</var>and classified as class 1c or 4c, and on other commercial use real property classified as <br/>
<a id="pl.37.13"></a><var>37.13</var>class 3a, provided that over 60 percent of the gross income earned by the enterprise on the <br/>
<a id="pl.37.14"></a><var>37.14</var>class 3a property is earned during the months of May, June, July, and August. In order for <br/>
<a id="pl.37.15"></a><var>37.15</var>the first half of the tax due on class 3a property to be paid after May 15 and before June 1, <br/>
<a id="pl.37.16"></a><var>37.16</var>or 21 days after the postmark date on the envelope containing the property tax statement, <br/>
<a id="pl.37.17"></a><var>37.17</var>whichever is later, without penalty, the owner of the property must attach an affidavit to the <br/>
<a id="pl.37.18"></a><var>37.18</var>payment attesting to compliance with the income provision of this subdivision. Thereafter, <br/>
<a id="pl.37.19"></a><var>37.19</var>for both homestead and nonhomestead property, on the first day of each month beginning <br/>
<a id="pl.37.20"></a><var>37.20</var>July 1, up to and including October 1 following, an additional penalty of one percent for <br/>
<a id="pl.37.21"></a><var>37.21</var>each month accrues and is charged on all such unpaid taxes provided that if the due date <br/>
<a id="pl.37.22"></a><var>37.22</var>was extended beyond May 15 as the result of any delay in mailing property tax statements <br/>
<a id="pl.37.23"></a><var>37.23</var>no additional penalty shall accrue if the tax is paid by the extended due date. If the tax is <br/>
<a id="pl.37.24"></a><var>37.24</var>not paid by the extended due date, then all penalties that would have accrued if the due <br/>
<a id="pl.37.25"></a><var>37.25</var>date had been May 15 shall be charged. When the taxes against any tract or lot exceed <br/>
<a id="pl.37.26"></a><var>37.26</var>$250 $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark <br/>
<a id="pl.37.27"></a><var>37.27</var>date on the envelope containing the property tax statement, whichever is later; and, if so <br/>
<a id="pl.37.28"></a><var>37.28</var>paid, no penalty attaches; the remaining one-half may be paid at any time prior to October <br/>
<a id="pl.37.29"></a><var>37.29</var>16 following, without penalty; but, if not so paid, then a penalty of two percent accrues <br/>
<a id="pl.37.30"></a><var>37.30</var>thereon for homestead property and a penalty of four percent on nonhomestead property. <br/>
<a id="pl.37.31"></a><var>37.31</var>Thereafter, for homestead property, on the first day of November an additional penalty of <br/>
<a id="pl.37.32"></a><var>37.32</var>four percent accrues and on the first day of December following, an additional penalty of <br/>
<a id="pl.37.33"></a><var>37.33</var>two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead <br/>
<a id="pl.37.34"></a><var>37.34</var>property, on the first day of November and December following, an additional penalty of <br/>
<a id="pl.37.35"></a><var>37.35</var>four percent for each month accrues and is charged on all such unpaid taxes. If one-half of <br/>
<a id="pl.37.36"></a><var>37.36</var>such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope <br/>
<a id="pl.38.1"></a><var>38.1</var>containing the property tax statement, whichever is later, the same may be paid at any time <br/>
<a id="pl.38.2"></a><var>38.2</var>prior to October 16, with accrued penalties to the date of payment added, and thereupon <br/>
<a id="pl.38.3"></a><var>38.3</var>no penalty attaches to the remaining one-half until October 16 following.<br/>
<a id="pl.38.4"></a><var>38.4</var>    This section applies to payment of personal property taxes assessed against <br/>
<a id="pl.38.5"></a><var>38.5</var>improvements to leased property, except as provided by section 
         <statute_ref>277.01, subdivision 3</statute_ref>.<br/>
<a id="pl.38.6"></a><var>38.6</var>    A county may provide by resolution that in the case of a property owner that has <br/>
<a id="pl.38.7"></a><var>38.7</var>multiple tracts or parcels with aggregate taxes exceeding $250 $100, payments may be <br/>
<a id="pl.38.8"></a><var>38.8</var>made in installments as provided in this subdivision.<br/>
<a id="pl.38.9"></a><var>38.9</var>    The county treasurer may accept payments of more or less than the exact amount of <br/>
<a id="pl.38.10"></a><var>38.10</var>a tax installment due. Payments must be applied first to the oldest installment that is due <br/>
<a id="pl.38.11"></a><var>38.11</var>but which has not been fully paid. If the accepted payment is less than the amount due, <br/>
<a id="pl.38.12"></a><var>38.12</var>payments must be applied first to the penalty accrued for the year or the installment being <br/>
<a id="pl.38.13"></a><var>38.13</var>paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum <br/>
<a id="pl.38.14"></a><var>38.14</var>payment required as a condition for filing an appeal under section 
         <statute_ref>278.03</statute_ref> or any other law, <br/>
<a id="pl.38.15"></a><var>38.15</var>nor does it affect the order of payment of delinquent taxes under section 
         <statute_ref>280.39</statute_ref>.<br/>
<a id="pl.38.16"></a><var>38.16</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.38.17"></a><var>38.17</var>thereafter.<br/>
<br/>
<a id="bill.1.20.0"></a><a id="pl.38.18"></a><var>38.18</var>    Sec. 20. Minnesota Statutes 2008, section 279.025, is amended to read:<br/>
<a id="pl.38.19"></a><var>38.19</var><b>279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL </b><br/>
<a id="pl.38.20"></a><var>38.20</var><b>ASSESSMENTS.</b><br/>
<a id="pl.38.21"></a><var>38.21</var>Payment of delinquent property tax and related interest and penalties and special <br/>
<a id="pl.38.22"></a><var>38.22</var>assessments shall be paid with United States currency or by check or, money order, or <br/>
<a id="pl.38.23"></a><var>38.23</var>electronic means, including, but not limited to, automated clearing house transactions and <br/>
<a id="pl.38.24"></a><var>38.24</var>federal wires drawn on a bank or other financial institution in the United States.<br/>
<a id="pl.38.25"></a><var>38.25</var><b>EFFECTIVE DATE.</b>This section is effective for property taxes payable in 2011 <br/>
<a id="pl.38.26"></a><var>38.26</var>and thereafter.<br/>
<br/>
<a id="bill.1.21.0"></a><a id="pl.38.27"></a><var>38.27</var>    Sec. 21. Minnesota Statutes 2009 Supplement, section 290B.03, subdivision 1, is <br/>
<a id="pl.38.28"></a><var>38.28</var>amended to read:<br/>
<a id="pl.38.29"></a><var>38.29</var>    Subdivision 1. <b>Program qualifications.</b> The qualifications for the senior citizens' <br/>
<a id="pl.38.30"></a><var>38.30</var>property tax deferral program are as follows:<br/>
<a id="pl.38.31"></a><var>38.31</var>(1) the property must be owned and occupied as a homestead by a person 65 years of <br/>
<a id="pl.38.32"></a><var>38.32</var>age or older. In the case of a married couple, at least one of the spouses must be at least 65 <br/>
<a id="pl.38.33"></a><var>38.33</var>years old at the time the first property tax deferral is granted, regardless of whether the <br/>
<a id="pl.39.1"></a><var>39.1</var>property is titled in the name of one spouse or both spouses, or titled in another way that <br/>
<a id="pl.39.2"></a><var>39.2</var>permits the property to have homestead status, and the other spouse must be at least 62 <br/>
<a id="pl.39.3"></a><var>39.3</var>years of age;<br/>
<a id="pl.39.4"></a><var>39.4</var>(2) the total household income of the qualifying homeowners, as defined in section <br/>
<statute_ref><a id="pl.39.5"></a><var>39.5</var>290A.03, subdivision 5
         </statute_ref>, for the calendar year preceding the year of the initial application <br/>
<a id="pl.39.6"></a><var>39.6</var>may not exceed $60,000 $75,000;<br/>
<a id="pl.39.7"></a><var>39.7</var>(3) the homestead must have been owned and occupied as the homestead of at <br/>
<a id="pl.39.8"></a><var>39.8</var>least one of the qualifying homeowners for at least 15 years prior to the year the initial <br/>
<a id="pl.39.9"></a><var>39.9</var>application is filed;<br/>
<a id="pl.39.10"></a><var>39.10</var>(4) there are no state or federal tax liens or judgment liens on the homesteaded <br/>
<a id="pl.39.11"></a><var>39.11</var>property;<br/>
<a id="pl.39.12"></a><var>39.12</var>(5) there are no mortgages or other liens on the property that secure future advances, <br/>
<a id="pl.39.13"></a><var>39.13</var>except for those subject to credit limits that result in compliance with clause (6); and<br/>
<a id="pl.39.14"></a><var>39.14</var>(6) the total unpaid balances of debts secured by mortgages and other liens on the <br/>
<a id="pl.39.15"></a><var>39.15</var>property, including unpaid and delinquent special assessments and interest and any <br/>
<a id="pl.39.16"></a><var>39.16</var>delinquent property taxes, penalties, and interest, but not including property taxes payable <br/>
<a id="pl.39.17"></a><var>39.17</var>during the year, does not exceed 75 percent of the assessor's estimated market value for <br/>
<a id="pl.39.18"></a><var>39.18</var>the year.<br/>
<a id="pl.39.19"></a><var>39.19</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010, and thereafter.<br/>
<br/>
<a id="bill.1.22.0"></a><a id="pl.39.20"></a><var>39.20</var>    Sec. 22. Minnesota Statutes 2008, section 290B.03, is amended by adding a <br/>
<a id="pl.39.21"></a><var>39.21</var>subdivision to read:<br/>
<a id="pl.39.22"></a><var>39.22</var>    Subd. 1a. <b>Special program qualifications; spouse of service member who </b><br/>
<a id="pl.39.23"></a><var>39.23</var><b>died while in active service or deceased disabled veteran.</b> (a) Notwithstanding the <br/>
<a id="pl.39.24"></a><var>39.24</var>requirements of subdivision 1, clauses (1) and (3), but subject to all the other requirements <br/>
<a id="pl.39.25"></a><var>39.25</var>of subdivision 1, homestead property owned and occupied by the spouse of either a service <br/>
<a id="pl.39.26"></a><var>39.26</var>member who died while in active service, or a deceased disabled veteran, is eligible to <br/>
<a id="pl.39.27"></a><var>39.27</var>participate in the program established under this chapter. For purposes of this subdivision, <br/>
<a id="pl.39.28"></a><var>39.28</var>"service member who died while in active service" means a person serving in any branch <br/>
<a id="pl.39.29"></a><var>39.29</var>or unit of the United States armed forces who has died from a service-connected cause <br/>
<a id="pl.39.30"></a><var>39.30</var>while serving in active service, as defined in section 190.05, subdivision 5, as indicated <br/>
<a id="pl.39.31"></a><var>39.31</var>by United States Government Form DD214. For purposes of this subdivision, "deceased <br/>
<a id="pl.39.32"></a><var>39.32</var>disabled veteran" means a deceased disabled veteran who was honorably discharged from <br/>
<a id="pl.39.33"></a><var>39.33</var>the United States armed forces, as indicated by United States Government Form DD214 <br/>
<a id="pl.39.34"></a><var>39.34</var>or other official military discharge papers, and certified by the United States Veterans <br/>
<a id="pl.40.1"></a><var>40.1</var>Administration as having a total (100 percent) and permanent service-connected disability <br/>
<a id="pl.40.2"></a><var>40.2</var>prior to the veteran's death.<br/>
<a id="pl.40.3"></a><var>40.3</var>(b) Applications under this subdivision are exempt from the age requirements under <br/>
<a id="pl.40.4"></a><var>40.4</var>the application process in section 290B.04, subdivision 1. The commissioner may require <br/>
<a id="pl.40.5"></a><var>40.5</var>certifications as are necessary to ensure eligibility under this subdivision.<br/>
<a id="pl.40.6"></a><var>40.6</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 and <br/>
<a id="pl.40.7"></a><var>40.7</var>thereafter.<br/>
<br/>
<a id="bill.1.23.0"></a><a id="pl.40.8"></a><var>40.8</var>    Sec. 23. Minnesota Statutes 2008, section 290B.04, subdivision 3, is amended to read:<br/>
<a id="pl.40.9"></a><var>40.9</var>    Subd. 3. <b>Excess-income certification by taxpayer.</b> A taxpayer whose initial <br/>
<a id="pl.40.10"></a><var>40.10</var>application has been approved under subdivision 2 shall notify the commissioner of <br/>
<a id="pl.40.11"></a><var>40.11</var>revenue in writing by July 1 if the taxpayer's household income for the preceding calendar <br/>
<a id="pl.40.12"></a><var>40.12</var>year exceeded $60,000 $75,000. The certification must state the homeowner's total <br/>
<a id="pl.40.13"></a><var>40.13</var>household income for the previous calendar year. No property taxes may be deferred <br/>
<a id="pl.40.14"></a><var>40.14</var>under this chapter in any year following the year in which a program participant filed <br/>
<a id="pl.40.15"></a><var>40.15</var>or should have filed an excess-income certification under this subdivision, unless the <br/>
<a id="pl.40.16"></a><var>40.16</var>participant has filed a resumption of eligibility certification as described in subdivision 4.<br/>
<a id="pl.40.17"></a><var>40.17</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010, and thereafter.<br/>
<br/>
<a id="bill.1.24.0"></a><a id="pl.40.18"></a><var>40.18</var>    Sec. 24. Minnesota Statutes 2008, section 290B.04, subdivision 4, is amended to read:<br/>
<a id="pl.40.19"></a><var>40.19</var>    Subd. 4. <b>Resumption of eligibility certification by taxpayer.</b> A taxpayer who has <br/>
<a id="pl.40.20"></a><var>40.20</var>previously filed an excess-income certification under subdivision 3 may resume program <br/>
<a id="pl.40.21"></a><var>40.21</var>participation if the taxpayer's household income for a subsequent year is $60,000 $75,000 <br/>
<a id="pl.40.22"></a><var>40.22</var>or less. If the taxpayer chooses to resume program participation, the taxpayer must notify <br/>
<a id="pl.40.23"></a><var>40.23</var>the commissioner of revenue in writing by July 1 of the year following a calendar year in <br/>
<a id="pl.40.24"></a><var>40.24</var>which the taxpayer's household income is $60,000 $75,000 or less. The certification must <br/>
<a id="pl.40.25"></a><var>40.25</var>state the taxpayer's total household income for the previous calendar year. Once a taxpayer <br/>
<a id="pl.40.26"></a><var>40.26</var>resumes participation in the program under this subdivision, participation will continue <br/>
<a id="pl.40.27"></a><var>40.27</var>until the taxpayer files a subsequent excess-income certification under subdivision 3 or <br/>
<a id="pl.40.28"></a><var>40.28</var>until participation is terminated under section 
         <statute_ref>290B.08, subdivision 1</statute_ref>.<br/>
<a id="pl.40.29"></a><var>40.29</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010, and thereafter.<br/>
<br/>
<a id="bill.1.25.0"></a><a id="pl.40.30"></a><var>40.30</var>    Sec. 25. Minnesota Statutes 2008, section 290B.05, subdivision 1, is amended to read:<br/>
<a id="pl.40.31"></a><var>40.31</var>    Subdivision 1. <b>Determination by commissioner.</b> The commissioner shall <br/>
<a id="pl.40.32"></a><var>40.32</var>determine each qualifying homeowner's "annual maximum property tax amount" <br/>
<a id="pl.41.1"></a><var>41.1</var>following approval of the homeowner's initial application and following the receipt of a <br/>
<a id="pl.41.2"></a><var>41.2</var>resumption of eligibility certification. The "annual maximum property tax amount" equals <br/>
<a id="pl.41.3"></a><var>41.3</var>three percent of the homeowner's total household income for the year preceding either the <br/>
<a id="pl.41.4"></a><var>41.4</var>initial application or the resumption of eligibility certification, whichever is applicable. <br/>
<a id="pl.41.5"></a><var>41.5</var>Following approval of the initial application, the commissioner shall determine the <br/>
<a id="pl.41.6"></a><var>41.6</var>qualifying homeowner's "maximum allowable deferral." No tax may be deferred relative <br/>
<a id="pl.41.7"></a><var>41.7</var>to the appropriate assessment year for any homeowner whose total household income <br/>
<a id="pl.41.8"></a><var>41.8</var>for the previous year exceeds $60,000 $75,000. No tax shall be deferred in any year in <br/>
<a id="pl.41.9"></a><var>41.9</var>which the homeowner does not meet the program qualifications in section 
         <statute_ref>290B.03</statute_ref>. The <br/>
<a id="pl.41.10"></a><var>41.10</var>maximum allowable total deferral is equal to 75 percent of the assessor's estimated market <br/>
<a id="pl.41.11"></a><var>41.11</var>value for the year, less the balance of any mortgage loans and other amounts secured by <br/>
<a id="pl.41.12"></a><var>41.12</var>liens against the property at the time of application, including any unpaid and delinquent <br/>
<a id="pl.41.13"></a><var>41.13</var>special assessments and interest and any delinquent property taxes, penalties, and interest, <br/>
<a id="pl.41.14"></a><var>41.14</var>but not including property taxes payable during the year.<br/>
<a id="pl.41.15"></a><var>41.15</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010, and thereafter.<br/>
<br/>
<a id="bill.1.26.0"></a><a id="pl.41.16"></a><var>41.16</var>    Sec. 26. Minnesota Statutes 2008, section 428A.12, is amended to read:<br/>
<a id="pl.41.17"></a><var>41.17</var><b>428A.12 PETITION REQUIRED.</b><br/>
<a id="pl.41.18"></a><var>41.18</var>No action may be taken under sections 
         <statute_ref>428A.13</statute_ref> and 
         <statute_ref>428A.14</statute_ref> unless owners of <br/>
<a id="pl.41.19"></a><var>41.19</var>25 50 percent or more of the housing units that would be subject to fees in the proposed <br/>
<a id="pl.41.20"></a><var>41.20</var>housing improvement area file a petition requesting a public hearing on the proposed <br/>
<a id="pl.41.21"></a><var>41.21</var>action with the city clerk. No action may be taken under section 
         <statute_ref>428A.14</statute_ref> to impose a fee <br/>
<a id="pl.41.22"></a><var>41.22</var>unless owners of 25 50 percent or more of the housing units subject to the proposed <br/>
<a id="pl.41.23"></a><var>41.23</var>fee file a petition requesting a public hearing on the proposed fee with the city clerk or <br/>
<a id="pl.41.24"></a><var>41.24</var>other appropriate official.<br/>
<a id="pl.41.25"></a><var>41.25</var><b>EFFECTIVE DATE.</b>This section is effective for petitions filed beginning July <br/>
<a id="pl.41.26"></a><var>41.26</var>1, 2010.<br/>
<br/>
<a id="bill.1.27.0"></a><a id="pl.41.27"></a><var>41.27</var>    Sec. 27. Minnesota Statutes 2008, section 428A.18, subdivision 2, is amended to read:<br/>
<a id="pl.41.28"></a><var>41.28</var>    Subd. 2. <b>Requirements for veto.</b> If residents of 35 45 percent or more of the <br/>
<a id="pl.41.29"></a><var>41.29</var>housing units in the area subject to the fee file an objection to the ordinance adopted by the <br/>
<a id="pl.41.30"></a><var>41.30</var>city under section 
         <statute_ref>428A.13</statute_ref> with the city clerk before the effective date of the ordinance, <br/>
<a id="pl.41.31"></a><var>41.31</var>the ordinance does not become effective. If owners of 35 45 percent or more of the housing <br/>
<a id="pl.41.32"></a><var>41.32</var>units' tax capacity subject to the fee under section 
         <statute_ref>428A.14</statute_ref> file an objection with the city <br/>
<a id="pl.41.33"></a><var>41.33</var>clerk before the effective date of the resolution, the resolution does not become effective.  <br/>
<a id="pl.42.1"></a><var>42.1</var><b>EFFECTIVE DATE.</b>This section is effective beginning July 1, 2010.<br/>
<br/>
<a id="bill.1.28.0"></a><a id="pl.42.2"></a><var>42.2</var>    Sec. 28. Minnesota Statutes 2008, section 473H.05, subdivision 1, is amended to read:<br/>
<a id="pl.42.3"></a><var>42.3</var>    Subdivision 1. <b>Before </b><b>March</b><b> June</b><b> 1 for next year's taxes.</b> An owner or owners <br/>
<a id="pl.42.4"></a><var>42.4</var>of certified long-term agricultural land may apply to the authority with jurisdiction over <br/>
<a id="pl.42.5"></a><var>42.5</var>the land on forms provided by the commissioner of agriculture for the creation of an <br/>
<a id="pl.42.6"></a><var>42.6</var>agricultural preserve at any time. Land for which application is received prior to March <br/>
<a id="pl.42.7"></a><var>42.7</var>June 1 of any year shall be assessed pursuant to section 
         <statute_ref>473H.10</statute_ref> for taxes payable in the <br/>
<a id="pl.42.8"></a><var>42.8</var>following year. Land for which application is received on or after March June 1 of any <br/>
<a id="pl.42.9"></a><var>42.9</var>year shall be assessed pursuant to section 
         <statute_ref>473H.10</statute_ref> in the following year. The application <br/>
<a id="pl.42.10"></a><var>42.10</var>shall be executed and acknowledged in the manner required by law to execute and <br/>
<a id="pl.42.11"></a><var>42.11</var>acknowledge a deed and shall contain at least the following information and such other <br/>
<a id="pl.42.12"></a><var>42.12</var>information as the commissioner deems necessary: <br/>
<a id="pl.42.13"></a><var>42.13</var>(a) Legal description of the area proposed to be designated and parcel identification <br/>
<a id="pl.42.14"></a><var>42.14</var>numbers if so designated by the county auditor and the certificate of title number if the <br/>
<a id="pl.42.15"></a><var>42.15</var>land is registered;<br/>
<a id="pl.42.16"></a><var>42.16</var>(b) Name and address of owner;<br/>
<a id="pl.42.17"></a><var>42.17</var>(c) An affidavit by the authority evidencing that the land is certified long-term <br/>
<a id="pl.42.18"></a><var>42.18</var>agricultural land at the date of application;<br/>
<a id="pl.42.19"></a><var>42.19</var>(d) A statement by the owner covenanting that the land shall be kept in agricultural <br/>
<a id="pl.42.20"></a><var>42.20</var>use, and shall be used in accordance with the provisions of sections 
         <statute_ref>473H.02</statute_ref> to 
         <statute_ref>473H.17</statute_ref> <br/>
<a id="pl.42.21"></a><var>42.21</var>which exist on the date of application and providing that the restrictive covenant shall be <br/>
<a id="pl.42.22"></a><var>42.22</var>binding on the owner or the owner's successor or assignee, and shall run with the land. <br/>
<a id="pl.42.23"></a><var>42.23</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment, <br/>
<a id="pl.42.24"></a><var>42.24</var>except that in 2010 the application date in this section shall be extended to August 1.<br/>
<br/>
<a id="bill.1.29.0"></a><a id="pl.42.25"></a><var>42.25</var>    Sec. 29. Minnesota Statutes 2009 Supplement, section 477A.011, subdivision 36, as <br/>
<a id="pl.42.26"></a><var>42.26</var>amended by Laws 2010, chapter 215, article 13, section 4, is amended to read:<br/>
<a id="pl.42.27"></a><var>42.27</var>    Subd. 36. <b>City aid base.</b> (a) Except as otherwise provided in this subdivision, <br/>
<a id="pl.42.28"></a><var>42.28</var>"city aid base" is zero.<br/>
<a id="pl.42.29"></a><var>42.29</var>    (b) The city aid base for any city with a population less than 500 is increased by <br/>
<a id="pl.42.30"></a><var>42.30</var>$40,000 for aids payable in calendar year 1995 and thereafter, and the maximum amount <br/>
<a id="pl.42.31"></a><var>42.31</var>of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, paragraph (c), is also <br/>
<a id="pl.42.32"></a><var>42.32</var>increased by $40,000 for aids payable in calendar year 1995 only, provided that:<br/>
<a id="pl.42.33"></a><var>42.33</var>    (i) the average total tax capacity rate for taxes payable in 1995 exceeds 200 percent;<br/>
<a id="pl.42.34"></a><var>42.34</var>    (ii) the city portion of the tax capacity rate exceeds 100 percent; and<br/>
<a id="pl.43.1"></a><var>43.1</var>    (iii) its city aid base is less than $60 per capita.<br/>
<a id="pl.43.2"></a><var>43.2</var>    (c) The city aid base for a city is increased by $20,000 in 1998 and thereafter and <br/>
<a id="pl.43.3"></a><var>43.3</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.43.4"></a><var>43.4</var>paragraph (c), is also increased by $20,000 in calendar year 1998 only, provided that:<br/>
<a id="pl.43.5"></a><var>43.5</var>    (i) the city has a population in 1994 of 2,500 or more;<br/>
<a id="pl.43.6"></a><var>43.6</var>    (ii) the city is located in a county, outside of the metropolitan area, which contains a <br/>
<a id="pl.43.7"></a><var>43.7</var>city of the first class;<br/>
<a id="pl.43.8"></a><var>43.8</var>    (iii) the city's net tax capacity used in calculating its 1996 aid under section <br/>
<statute_ref><a id="pl.43.9"></a><var>43.9</var>477A.013
         </statute_ref> is less than $400 per capita; and<br/>
<a id="pl.43.10"></a><var>43.10</var>    (iv) at least four percent of the total net tax capacity, for taxes payable in 1996, of <br/>
<a id="pl.43.11"></a><var>43.11</var>property located in the city is classified as railroad property.<br/>
<a id="pl.43.12"></a><var>43.12</var>    (d) The city aid base for a city is increased by $200,000 in 1999 and thereafter and <br/>
<a id="pl.43.13"></a><var>43.13</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.43.14"></a><var>43.14</var>paragraph (c), is also increased by $200,000 in calendar year 1999 only, provided that:<br/>
<a id="pl.43.15"></a><var>43.15</var>    (i) the city was incorporated as a statutory city after December 1, 1993;<br/>
<a id="pl.43.16"></a><var>43.16</var>    (ii) its city aid base does not exceed $5,600; and<br/>
<a id="pl.43.17"></a><var>43.17</var>    (iii) the city had a population in 1996 of 5,000 or more.<br/>
<a id="pl.43.18"></a><var>43.18</var>    (e) The city aid base for a city is increased by $150,000 for aids payable in 2000 and <br/>
<a id="pl.43.19"></a><var>43.19</var>thereafter, and the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, <br/>
<a id="pl.43.20"></a><var>43.20</var>subdivision 9
         </statute_ref>, paragraph (c), is also increased by $150,000 in calendar year 2000 only, <br/>
<a id="pl.43.21"></a><var>43.21</var>provided that:<br/>
<a id="pl.43.22"></a><var>43.22</var>    (1) the city has a population that is greater than 1,000 and less than 2,500;<br/>
<a id="pl.43.23"></a><var>43.23</var>    (2) its commercial and industrial percentage for aids payable in 1999 is greater <br/>
<a id="pl.43.24"></a><var>43.24</var>than 45 percent; and<br/>
<a id="pl.43.25"></a><var>43.25</var>    (3) the total market value of all commercial and industrial property in the city <br/>
<a id="pl.43.26"></a><var>43.26</var>for assessment year 1999 is at least 15 percent less than the total market value of all <br/>
<a id="pl.43.27"></a><var>43.27</var>commercial and industrial property in the city for assessment year 1998.<br/>
<a id="pl.43.28"></a><var>43.28</var>    (f) The city aid base for a city is increased by $200,000 in 2000 and thereafter, and <br/>
<a id="pl.43.29"></a><var>43.29</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.43.30"></a><var>43.30</var>paragraph (c), is also increased by $200,000 in calendar year 2000 only, provided that:<br/>
<a id="pl.43.31"></a><var>43.31</var>    (1) the city had a population in 1997 of 2,500 or more;<br/>
<a id="pl.43.32"></a><var>43.32</var>    (2) the net tax capacity of the city used in calculating its 1999 aid under section <br/>
<statute_ref><a id="pl.43.33"></a><var>43.33</var>477A.013
         </statute_ref> is less than $650 per capita;<br/>
<a id="pl.43.34"></a><var>43.34</var>    (3) the pre-1940 housing percentage of the city used in calculating 1999 aid under <br/>
<a id="pl.43.35"></a><var>43.35</var>section 
         <statute_ref>477A.013</statute_ref> is greater than 12 percent;<br/>
<a id="pl.44.1"></a><var>44.1</var>    (4) the 1999 local government aid of the city under section 
         <statute_ref>477A.013</statute_ref> is less than <br/>
<a id="pl.44.2"></a><var>44.2</var>20 percent of the amount that the formula aid of the city would have been if the need <br/>
<a id="pl.44.3"></a><var>44.3</var>increase percentage was 100 percent; and<br/>
<a id="pl.44.4"></a><var>44.4</var>    (5) the city aid base of the city used in calculating aid under section 
         <statute_ref>477A.013 <br/>
</statute_ref><a id="pl.44.5"></a><var>44.5</var>is less than $7 per capita.<br/>
<a id="pl.44.6"></a><var>44.6</var>    (g) The city aid base for a city is increased by $102,000 in 2000 and thereafter, and <br/>
<a id="pl.44.7"></a><var>44.7</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.44.8"></a><var>44.8</var>paragraph (c), is also increased by $102,000 in calendar year 2000 only, provided that:<br/>
<a id="pl.44.9"></a><var>44.9</var>    (1) the city has a population in 1997 of 2,000 or more;<br/>
<a id="pl.44.10"></a><var>44.10</var>    (2) the net tax capacity of the city used in calculating its 1999 aid under section <br/>
<statute_ref><a id="pl.44.11"></a><var>44.11</var>477A.013
         </statute_ref> is less than $455 per capita;<br/>
<a id="pl.44.12"></a><var>44.12</var>    (3) the net levy of the city used in calculating 1999 aid under section 
         <statute_ref>477A.013</statute_ref> is <br/>
<a id="pl.44.13"></a><var>44.13</var>greater than $195 per capita; and<br/>
<a id="pl.44.14"></a><var>44.14</var>    (4) the 1999 local government aid of the city under section 
         <statute_ref>477A.013</statute_ref> is less than <br/>
<a id="pl.44.15"></a><var>44.15</var>38 percent of the amount that the formula aid of the city would have been if the need <br/>
<a id="pl.44.16"></a><var>44.16</var>increase percentage was 100 percent.<br/>
<a id="pl.44.17"></a><var>44.17</var>    (h) The city aid base for a city is increased by $32,000 in 2001 and thereafter, and <br/>
<a id="pl.44.18"></a><var>44.18</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.44.19"></a><var>44.19</var>paragraph (c), is also increased by $32,000 in calendar year 2001 only, provided that:<br/>
<a id="pl.44.20"></a><var>44.20</var>    (1) the city has a population in 1998 that is greater than 200 but less than 500;<br/>
<a id="pl.44.21"></a><var>44.21</var>    (2) the city's revenue need used in calculating aids payable in 2000 was greater <br/>
<a id="pl.44.22"></a><var>44.22</var>than $200 per capita;<br/>
<a id="pl.44.23"></a><var>44.23</var>    (3) the city net tax capacity for the city used in calculating aids available in 2000 <br/>
<a id="pl.44.24"></a><var>44.24</var>was equal to or less than $200 per capita;<br/>
<a id="pl.44.25"></a><var>44.25</var>    (4) the city aid base of the city used in calculating aid under section 
         <statute_ref>477A.013 <br/>
</statute_ref><a id="pl.44.26"></a><var>44.26</var>is less than $65 per capita; and<br/>
<a id="pl.44.27"></a><var>44.27</var>    (5) the city's formula aid for aids payable in 2000 was greater than zero.<br/>
<a id="pl.44.28"></a><var>44.28</var>    (i) The city aid base for a city is increased by $7,200 in 2001 and thereafter, and <br/>
<a id="pl.44.29"></a><var>44.29</var>the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.44.30"></a><var>44.30</var>paragraph (c), is also increased by $7,200 in calendar year 2001 only, provided that:<br/>
<a id="pl.44.31"></a><var>44.31</var>    (1) the city had a population in 1998 that is greater than 200 but less than 500;<br/>
<a id="pl.44.32"></a><var>44.32</var>    (2) the city's commercial industrial percentage used in calculating aids payable in <br/>
<a id="pl.44.33"></a><var>44.33</var>2000 was less than ten percent;<br/>
<a id="pl.44.34"></a><var>44.34</var>    (3) more than 25 percent of the city's population was 60 years old or older according <br/>
<a id="pl.44.35"></a><var>44.35</var>to the 1990 census;<br/>
<a id="pl.45.1"></a><var>45.1</var>    (4) the city aid base of the city used in calculating aid under section 
         <statute_ref>477A.013 <br/>
</statute_ref><a id="pl.45.2"></a><var>45.2</var>is less than $15 per capita; and<br/>
<a id="pl.45.3"></a><var>45.3</var>    (5) the city's formula aid for aids payable in 2000 was greater than zero.<br/>
<a id="pl.45.4"></a><var>45.4</var>    (j) The city aid base for a city is increased by $45,000 in 2001 and thereafter and <br/>
<a id="pl.45.5"></a><var>45.5</var>by an additional $50,000 in calendar years 2002 to 2011, and the maximum amount of <br/>
<a id="pl.45.6"></a><var>45.6</var>total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, paragraph (c), is also <br/>
<a id="pl.45.7"></a><var>45.7</var>increased by $45,000 in calendar year 2001 only, and by $50,000 in calendar year 2002 <br/>
<a id="pl.45.8"></a><var>45.8</var>only, provided that:<br/>
<a id="pl.45.9"></a><var>45.9</var>    (1) the net tax capacity of the city used in calculating its 2000 aid under section <br/>
<statute_ref><a id="pl.45.10"></a><var>45.10</var>477A.013
         </statute_ref> is less than $810 per capita;<br/>
<a id="pl.45.11"></a><var>45.11</var>    (2) the population of the city declined more than two percent between 1988 and 1998;<br/>
<a id="pl.45.12"></a><var>45.12</var>    (3) the net levy of the city used in calculating 2000 aid under section 
         <statute_ref>477A.013</statute_ref> is <br/>
<a id="pl.45.13"></a><var>45.13</var>greater than $240 per capita; and<br/>
<a id="pl.45.14"></a><var>45.14</var>    (4) the city received less than $36 per capita in aid under section 
         <statute_ref>477A.013, <br/>
<a id="pl.45.15"></a><var>45.15</var>subdivision 9
         </statute_ref>, for aids payable in 2000.<br/>
<a id="pl.45.16"></a><var>45.16</var>    (k) The city aid base for a city with a population of 10,000 or more which is located <br/>
<a id="pl.45.17"></a><var>45.17</var>outside of the seven-county metropolitan area is increased in 2002 and thereafter, and the <br/>
<a id="pl.45.18"></a><var>45.18</var>maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.45.19"></a><var>45.19</var>paragraph (b) or (c), is also increased in calendar year 2002 only, by an amount equal to <br/>
<a id="pl.45.20"></a><var>45.20</var>the lesser of:<br/>
<a id="pl.45.21"></a><var>45.21</var>    (1)(i) the total population of the city, as determined by the United States Bureau of <br/>
<a id="pl.45.22"></a><var>45.22</var>the Census, in the 2000 census, (ii) minus 5,000, (iii) times 60; or<br/>
<a id="pl.45.23"></a><var>45.23</var>    (2) $2,500,000.<br/>
<a id="pl.45.24"></a><var>45.24</var>    (l) The city aid base is increased by $50,000 in 2002 and thereafter, and the <br/>
<a id="pl.45.25"></a><var>45.25</var>maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, <br/>
<a id="pl.45.26"></a><var>45.26</var>paragraph (c), is also increased by $50,000 in calendar year 2002 only, provided that:<br/>
<a id="pl.45.27"></a><var>45.27</var>    (1) the city is located in the seven-county metropolitan area;<br/>
<a id="pl.45.28"></a><var>45.28</var>    (2) its population in 2000 is between 10,000 and 20,000; and<br/>
<a id="pl.45.29"></a><var>45.29</var>    (3) its commercial industrial percentage, as calculated for city aid payable in 2001, <br/>
<a id="pl.45.30"></a><var>45.30</var>was greater than 25 percent.<br/>
<a id="pl.45.31"></a><var>45.31</var>    (m) The city aid base for a city is increased by $150,000 in calendar years 2002 to <br/>
<a id="pl.45.32"></a><var>45.32</var>2011 and by an additional $75,000 in calendar years 2009 to 2014 and the maximum <br/>
<a id="pl.45.33"></a><var>45.33</var>amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, paragraph (c), is <br/>
<a id="pl.45.34"></a><var>45.34</var>also increased by $150,000 in calendar year 2002 only and by $75,000 in calendar year <br/>
<a id="pl.45.35"></a><var>45.35</var>2009 only, provided that:<br/>
<a id="pl.45.36"></a><var>45.36</var>    (1) the city had a population of at least 3,000 but no more than 4,000 in 1999;<br/>
<a id="pl.46.1"></a><var>46.1</var>    (2) its home county is located within the seven-county metropolitan area;<br/>
<a id="pl.46.2"></a><var>46.2</var>    (3) its pre-1940 housing percentage is less than 15 percent; and<br/>
<a id="pl.46.3"></a><var>46.3</var>    (4) its city net tax capacity per capita for taxes payable in 2000 is less than $900 <br/>
<a id="pl.46.4"></a><var>46.4</var>per capita.<br/>
<a id="pl.46.5"></a><var>46.5</var>    (n) The city aid base for a city is increased by $200,000 beginning in calendar <br/>
<a id="pl.46.6"></a><var>46.6</var>year 2003 and the maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, <br/>
<a id="pl.46.7"></a><var>46.7</var>subdivision 9
         </statute_ref>, paragraph (c), is also increased by $200,000 in calendar year 2003 only, <br/>
<a id="pl.46.8"></a><var>46.8</var>provided that the city qualified for an increase in homestead and agricultural credit aid <br/>
<a id="pl.46.9"></a><var>46.9</var>under Laws 1995, chapter 264, article 8, section 18.<br/>
<a id="pl.46.10"></a><var>46.10</var>    (o) The city aid base for a city is increased by $200,000 in 2004 only and the <br/>
<a id="pl.46.11"></a><var>46.11</var>maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is <br/>
<a id="pl.46.12"></a><var>46.12</var>also increased by $200,000 in calendar year 2004 only, if the city is the site of a nuclear <br/>
<a id="pl.46.13"></a><var>46.13</var>dry cask storage facility.<br/>
<a id="pl.46.14"></a><var>46.14</var>    (p) The city aid base for a city is increased by $10,000 in 2004 and thereafter and the <br/>
<a id="pl.46.15"></a><var>46.15</var>maximum total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is also increased <br/>
<a id="pl.46.16"></a><var>46.16</var>by $10,000 in calendar year 2004 only, if the city was included in a federal major disaster <br/>
<a id="pl.46.17"></a><var>46.17</var>designation issued on April 1, 1998, and its pre-1940 housing stock was decreased by <br/>
<a id="pl.46.18"></a><var>46.18</var>more than 40 percent between 1990 and 2000.<br/>
<a id="pl.46.19"></a><var>46.19</var>    (q) The city aid base for a city is increased by $30,000 in 2009 and thereafter and the <br/>
<a id="pl.46.20"></a><var>46.20</var>maximum total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is also increased <br/>
<a id="pl.46.21"></a><var>46.21</var>by $25,000 in calendar year 2006 only if the city had a population in 2003 of at least 1,000 <br/>
<a id="pl.46.22"></a><var>46.22</var>and has a state park for which the city provides rescue services and which comprised at <br/>
<a id="pl.46.23"></a><var>46.23</var>least 14 percent of the total geographic area included within the city boundaries in 2000.<br/>
<a id="pl.46.24"></a><var>46.24</var>    (r) The city aid base for a city is increased by $80,000 in 2009 and thereafter and <br/>
<a id="pl.46.25"></a><var>46.25</var>the minimum and maximum amount of total aid it may receive under section 
         <statute_ref>477A.013</statute_ref>, <br/>
<a id="pl.46.26"></a><var>46.26</var>subdivision 9, is also increased by $80,000 in calendar year 2009 only, if:<br/>
<a id="pl.46.27"></a><var>46.27</var>    (1) as of May 1, 2006, at least 25 percent of the tax capacity of the city is proposed <br/>
<a id="pl.46.28"></a><var>46.28</var>to be placed in trust status as tax-exempt Indian land;<br/>
<a id="pl.46.29"></a><var>46.29</var>    (2) the placement of the land is being challenged administratively or in court; and<br/>
<a id="pl.46.30"></a><var>46.30</var>    (3) due to the challenge, the land proposed to be placed in trust is still on the tax <br/>
<a id="pl.46.31"></a><var>46.31</var>rolls as of May 1, 2006.<br/>
<a id="pl.46.32"></a><var>46.32</var>    (s) The city aid base for a city is increased by $100,000 in 2007 and thereafter and <br/>
<a id="pl.46.33"></a><var>46.33</var>the minimum and maximum total amount of aid it may receive under this section is also <br/>
<a id="pl.46.34"></a><var>46.34</var>increased in calendar year 2007 only, provided that:<br/>
<a id="pl.46.35"></a><var>46.35</var>    (1) the city has a 2004 estimated population greater than 200 but less than 2,000;<br/>
<a id="pl.46.36"></a><var>46.36</var>    (2) its city net tax capacity for aids payable in 2006 was less than $300 per capita;<br/>
<a id="pl.47.1"></a><var>47.1</var>    (3) the ratio of its pay 2005 tax levy compared to its city net tax capacity for aids <br/>
<a id="pl.47.2"></a><var>47.2</var>payable in 2006 was greater than 110 percent; and<br/>
<a id="pl.47.3"></a><var>47.3</var>    (4) it is located in a county where at least 15,000 acres of land are classified as <br/>
<a id="pl.47.4"></a><var>47.4</var>tax-exempt Indian reservations according to the 2004 abstract of tax-exempt property.<br/>
<a id="pl.47.5"></a><var>47.5</var>    (t) The city aid base for a city is increased by $30,000 in 2009 only, and the <br/>
<a id="pl.47.6"></a><var>47.6</var>maximum total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is also increased <br/>
<a id="pl.47.7"></a><var>47.7</var>by $30,000 in calendar year 2009, only if the city had a population in 2005 of less than <br/>
<a id="pl.47.8"></a><var>47.8</var>3,000 and the city's boundaries as of 2007 were formed by the consolidation of two cities <br/>
<a id="pl.47.9"></a><var>47.9</var>and one township in 2002.<br/>
<a id="pl.47.10"></a><var>47.10</var>    (u) The city aid base for a city is increased by $100,000 in 2009 and thereafter, and <br/>
<a id="pl.47.11"></a><var>47.11</var>the maximum total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is also <br/>
<a id="pl.47.12"></a><var>47.12</var>increased by $100,000 in calendar year 2009 only, if the city had a city net tax capacity for <br/>
<a id="pl.47.13"></a><var>47.13</var>aids payable in 2007 of less than $150 per capita and the city experienced flooding on <br/>
<a id="pl.47.14"></a><var>47.14</var>March 14, 2007, that resulted in evacuation of at least 40 homes.<br/>
<a id="pl.47.15"></a><var>47.15</var>    (v) The city aid base for a city is increased by $100,000 in 2009 to 2013, and the <br/>
<a id="pl.47.16"></a><var>47.16</var>maximum total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is also increased <br/>
<a id="pl.47.17"></a><var>47.17</var>by $100,000 in calendar year 2009 only, if the city:<br/>
<a id="pl.47.18"></a><var>47.18</var>    (1) is located outside of the Minneapolis-St. Paul standard metropolitan statistical <br/>
<a id="pl.47.19"></a><var>47.19</var>area;<br/>
<a id="pl.47.20"></a><var>47.20</var>    (2) has a 2005 population greater than 7,000 but less than 8,000; and<br/>
<a id="pl.47.21"></a><var>47.21</var>    (3) has a 2005 net tax capacity per capita of less than $500.<br/>
<a id="pl.47.22"></a><var>47.22</var>    (w) The city aid base is increased by $25,000 in calendar years 2009 to 2013 and the <br/>
<a id="pl.47.23"></a><var>47.23</var>maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, subdivision 9</statute_ref>, is <br/>
<a id="pl.47.24"></a><var>47.24</var>increased by $25,000 in calendar year 2009 only, provided that:<br/>
<a id="pl.47.25"></a><var>47.25</var>    (1) the city is located in the seven-county metropolitan area;<br/>
<a id="pl.47.26"></a><var>47.26</var>    (2) its population in 2006 is less than 200; and<br/>
<a id="pl.47.27"></a><var>47.27</var>    (3) the percentage of its housing stock built before 1940, according to the 2000 <br/>
<a id="pl.47.28"></a><var>47.28</var>United States Census, is greater than 40 percent.<br/>
<a id="pl.47.29"></a><var>47.29</var>    (x) The city aid base is increased by $90,000 in calendar year 2009 only and the <br/>
<a id="pl.47.30"></a><var>47.30</var>minimum and maximum total amount of aid it may receive under section 
         <statute_ref>477A.013</statute_ref>, <br/>
<a id="pl.47.31"></a><var>47.31</var>subdivision 9, is also increased by $90,000 in calendar year 2009 only, provided that the <br/>
<a id="pl.47.32"></a><var>47.32</var>city is located in the seven-county metropolitan area, has a 2006 population between 5,000 <br/>
<a id="pl.47.33"></a><var>47.33</var>and 7,000 and has a 1997 population of over 7,000.<br/>
<a id="pl.47.34"></a><var>47.34</var>    (y) In calendar year 2010 only, the city aid base for a city is increased by $225,000 if <br/>
<a id="pl.47.35"></a><var>47.35</var>it was eligible for a $450,000 payment in calendar year 2008 under Minnesota Statutes <br/>
<a id="pl.47.36"></a><var>47.36</var>2006, section 
         <statute_ref>477A.011, subdivision 36</statute_ref>, paragraph (e), and the second half of the payment <br/>
<a id="pl.48.1"></a><var>48.1</var>under that paragraph in December 2008 was canceled due to the governor's unallotment. <br/>
<a id="pl.48.2"></a><var>48.2</var>The payment under this paragraph is not subject to any aid reductions under section <br/>
<statute_ref><a id="pl.48.3"></a><var>48.3</var>477A.0133
         </statute_ref> or any future unallotment of the city aid under section 
         <statute_ref>16A.152</statute_ref>.<br/>
<a id="pl.48.4"></a><var>48.4</var>(z) The city aid base and the maximum total aid the city may receive under section <br/>
<statute_ref><a id="pl.48.5"></a><var>48.5</var>477A.013, subdivision 9
         </statute_ref>, is increased by $25,000 in calendar year 2010 only if:<br/>
<a id="pl.48.6"></a><var>48.6</var>(1) the city is a first class city in the seven-county metropolitan area with a <br/>
<a id="pl.48.7"></a><var>48.7</var>population below 300,000; and<br/>
<a id="pl.48.8"></a><var>48.8</var>(2) the city has made an equivalent grant to its local growers' association to <br/>
<a id="pl.48.9"></a><var>48.9</var>reimburse up to $1,000 each for membership fees and retail leases for members of the <br/>
<a id="pl.48.10"></a><var>48.10</var>association who farm in and around Dakota County and who incurred crop damage as a <br/>
<a id="pl.48.11"></a><var>48.11</var>result of the hail storm in that area on July 10, 2008.<br/>
<a id="pl.48.12"></a><var>48.12</var>The payment under this paragraph is not subject to any aid reductions under section <br/>
<statute_ref><a id="pl.48.13"></a><var>48.13</var>477A.0133
         </statute_ref> or any future unallotment of the city aid under section 
         <statute_ref>16A.152</statute_ref>.<br/>
<a id="pl.48.14"></a><var>48.14</var>(aa) The city aid base for a city is increased by $106,964 in 2011 only and the <br/>
<a id="pl.48.15"></a><var>48.15</var>minimum and maximum amount of total aid it may receive under section 
         <statute_ref>477A.013, <br/>
<a id="pl.48.16"></a><var>48.16</var>subdivision 9
         </statute_ref>, is also increased by $106,964 in calendar year 2011 only, if the city had a <br/>
<a id="pl.48.17"></a><var>48.17</var>population as defined in Minnesota Statutes, section 
         <statute_ref>477A.011, subdivision 3</statute_ref>, that was in <br/>
<a id="pl.48.18"></a><var>48.18</var>excess of 1,000 in 2007 and that was less than 1,000 in 2008.<br/>
<a id="pl.48.19"></a><var>48.19</var>(bb) The city aid base for a city is increased by $50,000 in 2011 and 2012 only, and <br/>
<a id="pl.48.20"></a><var>48.20</var>the minimum and maximum amount of total aid it may receive under section 477A.013, <br/>
<a id="pl.48.21"></a><var>48.21</var>subdivision 9, is also increased by $50,000 in calendar year 2011 only, if the city is:<br/>
<a id="pl.48.22"></a><var>48.22</var>(1) located outside of the seven-county metropolitan area;<br/>
<a id="pl.48.23"></a><var>48.23</var>(2) has a 2008 population between 3,000 and 4,000;<br/>
<a id="pl.48.24"></a><var>48.24</var>(3) has a commercial industrial percentage as defined in subdivision 32, for aids <br/>
<a id="pl.48.25"></a><var>48.25</var>payable in 2008 of less than ten percent; and<br/>
<a id="pl.48.26"></a><var>48.26</var>(4) experienced the loss of a major manufacturing facility in the city due to a fire <br/>
<a id="pl.48.27"></a><var>48.27</var>in April 2009.<br/>
<a id="pl.48.28"></a><var>48.28</var><b>EFFECTIVE DATE.</b>This section is effective for aids payable in calendar year <br/>
<a id="pl.48.29"></a><var>48.29</var>2011 and thereafter.<br/>
<br/>
<a id="bill.1.30.0"></a><a id="pl.48.30"></a><var>48.30</var>    Sec. 30. Laws 2009, chapter 88, article 2, section 49, is amended to read:<br/>
<a id="pl.48.31"></a><var>48.31</var>    Sec. 49. <b>TAX ABATEMENT; NEWLY CONSTRUCTED RESIDENTIAL </b><br/>
<a id="pl.48.32"></a><var>48.32</var><b>STRUCTURES IN FLOOD-DAMAGED CITIES.</b><br/>
<a id="pl.48.33"></a><var>48.33</var>    Subdivision 1. <b>Eligibility.</b> A residential structure qualifies for a tax abatement <br/>
<a id="pl.48.34"></a><var>48.34</var>under this section if:<br/>
<a id="pl.49.1"></a><var>49.1</var>(1) the structure is located in a city that is eligible to designate a development zone <br/>
<a id="pl.49.2"></a><var>49.2</var>under Minnesota Statutes, section 
         <statute_ref>469.1731</statute_ref>;<br/>
<a id="pl.49.3"></a><var>49.3</var>(2) the structure is located in a county designated as an emergency area under <br/>
<a id="pl.49.4"></a><var>49.4</var>presidential declaration FEMA-3304-EM;<br/>
<a id="pl.49.5"></a><var>49.5</var>(3) the structure is located on property classified as class 1a, 1b, 2a, 4a, 4b, 4bb, or <br/>
<a id="pl.49.6"></a><var>49.6</var>4d under Minnesota Statutes, section 
         <statute_ref>273.13</statute_ref>;<br/>
<a id="pl.49.7"></a><var>49.7</var>(4) no part of the structure was in existence prior to January 1, 2009, unless (i) the <br/>
<a id="pl.49.8"></a><var>49.8</var>structure is located on property classified as 1a, 1b, 2a, 4b, or 4bb; (ii) a building permit <br/>
<a id="pl.49.9"></a><var>49.9</var>was issued and construction commenced in 2008; and (iii) as of March 26, 2009, the <br/>
<a id="pl.49.10"></a><var>49.10</var>property was owned by the original builder, was not subject to any form of purchase <br/>
<a id="pl.49.11"></a><var>49.11</var>contract or agreement, and had never been occupied; and<br/>
<a id="pl.49.12"></a><var>49.12</var>(5) construction of the structure is commenced prior to December 31, 2010 2011. <br/>
<a id="pl.49.13"></a><var>49.13</var>For the purposes of this clause, construction is deemed to have been commenced if a <br/>
<a id="pl.49.14"></a><var>49.14</var>proper building permit has been issued and the mandatory footing or foundation inspection <br/>
<a id="pl.49.15"></a><var>49.15</var>has been completed.<br/>
<a id="pl.49.16"></a><var>49.16</var>    Subd. 2. <b>Application.</b> Application for the abatement authorized under this section <br/>
<a id="pl.49.17"></a><var>49.17</var>must be filed by January 2 of the year following the year in which construction began, <br/>
<a id="pl.49.18"></a><var>49.18</var>except that those qualifying structures for which construction commenced in 2008 must <br/>
<a id="pl.49.19"></a><var>49.19</var>file an application no later than January 2, 2010, for assessment years 2010 and 2011. The <br/>
<a id="pl.49.20"></a><var>49.20</var>application must be filed with the assessor of the county or city in which the property is <br/>
<a id="pl.49.21"></a><var>49.21</var>located on a form prescribed by the commissioner of revenue.<br/>
<a id="pl.49.22"></a><var>49.22</var>    Subd. 3. <b>Tax abated.</b> (a) For a property qualifying under subdivision 1 and <br/>
<a id="pl.49.23"></a><var>49.23</var>classified as either 1a, 1b, 2a, 4b, or 4bb, the tax attributable to (1) $200,000 of market <br/>
<a id="pl.49.24"></a><var>49.24</var>value, or (2) the entire market value of the structure, whichever is less, shall be abated. <br/>
<a id="pl.49.25"></a><var>49.25</var>For a property qualifying under subdivision 1 and classified as class 4a or 4d, the tax <br/>
<a id="pl.49.26"></a><var>49.26</var>attributable to (1) $20,000 of market value per residential unit, or (2) the entire market <br/>
<a id="pl.49.27"></a><var>49.27</var>value of the structure, whichever is less, shall be abated.<br/>
<a id="pl.49.28"></a><var>49.28</var>(b) The abatement under paragraph (a) shall be in effect for two taxes payable years, <br/>
<a id="pl.49.29"></a><var>49.29</var>corresponding to the two assessment years after construction has begun. The abatement <br/>
<a id="pl.49.30"></a><var>49.30</var>shall not apply to any special assessments that have been levied against the property.<br/>
<a id="pl.49.31"></a><var>49.31</var>    Subd. 4. <b>Reimbursement.</b> By May 1 of each taxes payable year in which an <br/>
<a id="pl.49.32"></a><var>49.32</var>abatement has been authorized under this section, the auditor shall report the amount of <br/>
<a id="pl.49.33"></a><var>49.33</var>taxes abated for each jurisdiction within the county to the commissioner of revenue, on a <br/>
<a id="pl.49.34"></a><var>49.34</var>form prescribed by the commissioner. On or before September 1 of each taxes payable <br/>
<a id="pl.49.35"></a><var>49.35</var>year in which an abatement has been authorized under this section, the commissioner of <br/>
<a id="pl.50.1"></a><var>50.1</var>revenue shall reimburse each local jurisdiction for the amount of taxes abated for the <br/>
<a id="pl.50.2"></a><var>50.2</var>year under this section.<br/>
<a id="pl.50.3"></a><var>50.3</var>    Subd. 5.  <b>Appropriation.</b> The amount necessary to make the reimbursements <br/>
<a id="pl.50.4"></a><var>50.4</var>required under this section is annually appropriated to the commissioner of revenue from <br/>
<a id="pl.50.5"></a><var>50.5</var>the general fund.<br/>
<a id="pl.50.6"></a><var>50.6</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.1.31.0"></a><a id="pl.50.7"></a><var>50.7</var>    Sec. 31. Laws 2009, chapter 88, article 2, section 49, the effective date, is amended to <br/>
<a id="pl.50.8"></a><var>50.8</var>read:<br/>
<a id="pl.50.9"></a><var>50.9</var><b>EFFECTIVE DATE.</b>This section is effective for assessment years 2010 to 2012 <br/>
<a id="pl.50.10"></a><var>50.10</var>2013, for taxes payable in 2011 to 2013 2014.<br/>
<a id="pl.50.11"></a><var>50.11</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.1.32.0"></a><a id="pl.50.12"></a><var>50.12</var>    Sec. 32. <b>FISCAL DISPARITIES STUDY.</b><br/>
<a id="pl.50.13"></a><var>50.13</var>The commissioner of revenue shall conduct a study of the metropolitan revenue <br/>
<a id="pl.50.14"></a><var>50.14</var>distribution program contained in Minnesota Statutes, chapter 473F, commonly known <br/>
<a id="pl.50.15"></a><var>50.15</var>as the fiscal disparities program. By February 1, 2012, the commissioner shall submit a <br/>
<a id="pl.50.16"></a><var>50.16</var>report to the chairs and ranking minority members of the house of representatives and <br/>
<a id="pl.50.17"></a><var>50.17</var>senate tax committees consisting of the findings of the study and identification of issues <br/>
<a id="pl.50.18"></a><var>50.18</var>for policy makers to consider. The study must analyze:<br/>
<a id="pl.50.19"></a><var>50.19</var>(1) the extent to which the benefits of economic growth of the region are shared <br/>
<a id="pl.50.20"></a><var>50.20</var>throughout the region, especially for growth that results from state or regional decisions;<br/>
<a id="pl.50.21"></a><var>50.21</var>(2) the program's impact on the variability of tax rates across jurisdictions of the <br/>
<a id="pl.50.22"></a><var>50.22</var>region;<br/>
<a id="pl.50.23"></a><var>50.23</var>(3) the program's impact on the distribution of homestead property tax burdens <br/>
<a id="pl.50.24"></a><var>50.24</var>across jurisdictions of the region; and<br/>
<a id="pl.50.25"></a><var>50.25</var>(4) the relationship between the impacts of the program and overburden on <br/>
<a id="pl.50.26"></a><var>50.26</var>jurisdictions containing properties that provide regional benefits, specifically the costs <br/>
<a id="pl.50.27"></a><var>50.27</var>those properties impose on their host jurisdictions in excess of their tax payments.<br/>
<a id="pl.50.28"></a><var>50.28</var>The report must include a description of other property tax, aid, and local <br/>
<a id="pl.50.29"></a><var>50.29</var>development programs that interact with the fiscal disparities program.<br/>
<a id="pl.50.30"></a><var>50.30</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.1.33.0"></a><a id="pl.50.31"></a><var>50.31</var>    Sec. 33. <b>FUNDING OF STUDY.</b><br/>
<a id="pl.51.1"></a><var>51.1</var>    Subdivision 1. <b>Fiscal disparities distribution levy reduction.</b> For taxes payable <br/>
<a id="pl.51.2"></a><var>51.2</var>in 2011 only, each taxing jurisdiction's distribution levy determined under Minnesota <br/>
<a id="pl.51.3"></a><var>51.3</var>Statutes, section 473F.08, subdivision 3, paragraph (a), must be reduced by a uniform <br/>
<a id="pl.51.4"></a><var>51.4</var>percentage, to be determined by the administrative auditor, such that the total reduction <br/>
<a id="pl.51.5"></a><var>51.5</var>for all jurisdictions is $100,000.<br/>
<a id="pl.51.6"></a><var>51.6</var>    Subd. 2. <b>Supplemental fiscal disparities levy.</b> For taxes payable in 2011 only, the <br/>
<a id="pl.51.7"></a><var>51.7</var>administrative auditor shall impose a supplemental levy of $100,000 upon the areawide <br/>
<a id="pl.51.8"></a><var>51.8</var>tax base determined under section 473F.07, subdivision 1. This supplemental levy <br/>
<a id="pl.51.9"></a><var>51.9</var>shall be imposed as if it were the levy of a special taxing district administered by the <br/>
<a id="pl.51.10"></a><var>51.10</var>administrative auditor. The administrative auditor must transfer the proceeds of this levy <br/>
<a id="pl.51.11"></a><var>51.11</var>to the commissioner of revenue for deposit in a special account pursuant to Minnesota <br/>
<a id="pl.51.12"></a><var>51.12</var>Statutes, section 270C.15. Money transferred is to be used to pay for the study required <br/>
<a id="pl.51.13"></a><var>51.13</var>under section 32.<br/>
<a id="pl.51.14"></a><var>51.14</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2011 only.<br/>
<br/>
<a id="bill.1.34.0"></a><a id="pl.51.15"></a><var>51.15</var>    Sec. 34. <b>THIEF RIVER FALLS AIRPORT AUTHORITY; SPECIAL LEVY </b><br/>
<a id="pl.51.16"></a><var>51.16</var><b>AUTHORITY.</b><br/>
<a id="pl.51.17"></a><var>51.17</var>If an airport authority is established under Minnesota Statutes, section 360.042, that <br/>
<a id="pl.51.18"></a><var>51.18</var>includes the city of Thief River Falls within its boundaries, the authority may exercise <br/>
<a id="pl.51.19"></a><var>51.19</var>its levy authority through a levy on the referendum market value of the area, as defined <br/>
<a id="pl.51.20"></a><var>51.20</var>in Minnesota Statutes, section 126C.01, subdivision 3, in lieu of a levy on the net tax <br/>
<a id="pl.51.21"></a><var>51.21</var>capacity of the area. If an authority exercises its option under this section, the intent to do <br/>
<a id="pl.51.22"></a><var>51.22</var>so must be stated in the joint agreement establishing the authority.<br/>
<a id="pl.51.23"></a><var>51.23</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment, <br/>
<a id="pl.51.24"></a><var>51.24</var>without local approval, as provided by Minnesota Statutes, section 654.023, subdivision 1, <br/>
<a id="pl.51.25"></a><var>51.25</var>paragraph (a).<br/>
<br/>
<a id="bill.2.0.0"></a>

<a id="pl.51.28"></a><var>51.28</var><b>EFFICIENCY PROVISIONS</b><br/>

<a id="bill.2.1.0"></a><a id="pl.51.29"></a><var>51.29</var>    Section 1. <b>[6.90] COUNCIL ON LOCAL RESULTS AND INNOVATION.</b><br/>
<a id="pl.51.30"></a><var>51.30</var>    Subdivision 1. <b>Creation.</b> The Council on Local Results and Innovation consists of <br/>
<a id="pl.51.31"></a><var>51.31</var>11 members, as follows:<br/>
<a id="pl.51.32"></a><var>51.32</var>(1) the state auditor;<br/>
<a id="pl.52.1"></a><var>52.1</var>(2) two persons who are not members of the legislature, appointed by the chair of the <br/>
<a id="pl.52.2"></a><var>52.2</var>Property and Local Sales Tax Division of the house of representatives Taxes Committee;<br/>
<a id="pl.52.3"></a><var>52.3</var>(3) two persons who are not members of the legislature, appointed by the designated <br/>
<a id="pl.52.4"></a><var>52.4</var>lead minority member of the Property and Local Sales Tax Division of the house of <br/>
<a id="pl.52.5"></a><var>52.5</var>representatives Taxes Committee;<br/>
<a id="pl.52.6"></a><var>52.6</var>(4) two persons who are not members of the legislature, appointed by the chair of <br/>
<a id="pl.52.7"></a><var>52.7</var>the Taxes Division on Property Taxes of the senate Taxes Committee;<br/>
<a id="pl.52.8"></a><var>52.8</var>(5) two persons who are not members of the legislature, appointed by the designated <br/>
<a id="pl.52.9"></a><var>52.9</var>lead minority member of the Taxes Division on Property Taxes of the senate Taxes <br/>
<a id="pl.52.10"></a><var>52.10</var>Committee;<br/>
<a id="pl.52.11"></a><var>52.11</var>(6) one person who is not a member of the legislature, appointed by the Association <br/>
<a id="pl.52.12"></a><var>52.12</var>of Minnesota Counties; and<br/>
<a id="pl.52.13"></a><var>52.13</var>(7) one person who is not a member of the legislature, appointed by the League <br/>
<a id="pl.52.14"></a><var>52.14</var>of Minnesota Cities.<br/>
<a id="pl.52.15"></a><var>52.15</var>Each appointment under clauses (2) to (5) must include one person with expertise <br/>
<a id="pl.52.16"></a><var>52.16</var>or interest in county government and one person with expertise or interest in city <br/>
<a id="pl.52.17"></a><var>52.17</var>government. The appointing authorities must use their best efforts to ensure that a majority <br/>
<a id="pl.52.18"></a><var>52.18</var>of council members have experience with local performance measurement systems. The <br/>
<a id="pl.52.19"></a><var>52.19</var>membership of the council must include geographically balanced representation as well as <br/>
<a id="pl.52.20"></a><var>52.20</var>representation balanced between large and small jurisdictions. The appointments under <br/>
<a id="pl.52.21"></a><var>52.21</var>clauses (2) to (7) must be made within two months of the date of enactment.<br/>
<a id="pl.52.22"></a><var>52.22</var>Appointees to the council under clauses (2) to (5) serve terms of four years, except <br/>
<a id="pl.52.23"></a><var>52.23</var>that one of each of the initial appointments under clauses (2) to (5) shall serve a term of <br/>
<a id="pl.52.24"></a><var>52.24</var>two years; each appointing agent must designate which appointee is serving the two-year <br/>
<a id="pl.52.25"></a><var>52.25</var>term. Subsequent appointments for members appointed under clauses (2) to (5) must <br/>
<a id="pl.52.26"></a><var>52.26</var>be made by the council, including appointments to replace any appointees who might <br/>
<a id="pl.52.27"></a><var>52.27</var>resign from the council prior to completion of their term. Appointees under clauses (2) to <br/>
<a id="pl.52.28"></a><var>52.28</var>(5) are not eligible to vote on appointing their successor, nor on the successors of other <br/>
<a id="pl.52.29"></a><var>52.29</var>appointees whose terms are expiring contemporaneously. In making appointments, the <br/>
<a id="pl.52.30"></a><var>52.30</var>council shall make all possible efforts to reflect the geographical distribution and meet the <br/>
<a id="pl.52.31"></a><var>52.31</var>qualifications of appointees required of the initial appointees. Subsequent appointments <br/>
<a id="pl.52.32"></a><var>52.32</var>for members appointed under clauses (6) and (7) must be made by the original appointing <br/>
<a id="pl.52.33"></a><var>52.33</var>authority. Appointees to the council under clauses (2) to (7) may serve no more than two <br/>
<a id="pl.52.34"></a><var>52.34</var>consecutive terms.<br/>
<a id="pl.52.35"></a><var>52.35</var>    Subd. 2. <b>Duties.</b> (a) By February 15, 2011, the council shall develop a standard <br/>
<a id="pl.52.36"></a><var>52.36</var>set of approximately ten performance measures for counties and ten performance <br/>
<a id="pl.53.1"></a><var>53.1</var>measures for cities that will aid residents, taxpayers, and state and local elected officials <br/>
<a id="pl.53.2"></a><var>53.2</var>in determining the efficacy of counties and cities in providing services, and measure <br/>
<a id="pl.53.3"></a><var>53.3</var>residents' opinions of those services. In developing its measures, the council must solicit <br/>
<a id="pl.53.4"></a><var>53.4</var>input from private citizens. Counties and cities that elect to participate in the standard <br/>
<a id="pl.53.5"></a><var>53.5</var>measures system shall report their results to the state auditor under section 6.91, who <br/>
<a id="pl.53.6"></a><var>53.6</var>shall compile the results and make them available to all interested parties by publishing <br/>
<a id="pl.53.7"></a><var>53.7</var>them on the auditor's Web site and report them to the legislative tax committees. Each <br/>
<a id="pl.53.8"></a><var>53.8</var>year after the initial designation of performance measures, the council shall evaluate the <br/>
<a id="pl.53.9"></a><var>53.9</var>usefulness of the standard set of performance measures and may revise the set by adding <br/>
<a id="pl.53.10"></a><var>53.10</var>or removing measures as it deems appropriate.<br/>
<a id="pl.53.11"></a><var>53.11</var>(b) By February 15, 2012, the council shall develop minimum standards for <br/>
<a id="pl.53.12"></a><var>53.12</var>comprehensive performance measurement systems, which may vary by size and type <br/>
<a id="pl.53.13"></a><var>53.13</var>of governing jurisdiction.<br/>
<a id="pl.53.14"></a><var>53.14</var>(c) In addition to its specific duties under paragraphs (a) and (b), the council <br/>
<a id="pl.53.15"></a><var>53.15</var>shall generally promote the use of performance measurement for governmental entities <br/>
<a id="pl.53.16"></a><var>53.16</var>across the state and shall serve as a resource for all governmental entities seeking to <br/>
<a id="pl.53.17"></a><var>53.17</var>implement a system of local performance measurement. The council may highlight and <br/>
<a id="pl.53.18"></a><var>53.18</var>promote systems that are innovative, or are ones that it deems to be best practices of local <br/>
<a id="pl.53.19"></a><var>53.19</var>performance measurement systems across the state and nation. The council should give <br/>
<a id="pl.53.20"></a><var>53.20</var>preference in its recommendations to systems that are results-oriented. The council may, <br/>
<a id="pl.53.21"></a><var>53.21</var>with the cooperation of the state auditor, establish and foster a collaborative network <br/>
<a id="pl.53.22"></a><var>53.22</var>of practitioners of local performance measurement systems. The council may support <br/>
<a id="pl.53.23"></a><var>53.23</var>the Association of Minnesota Counties and the League of Minnesota Cities to seek and <br/>
<a id="pl.53.24"></a><var>53.24</var>receive private funding to provide expert technical assistance to local governments for <br/>
<a id="pl.53.25"></a><var>53.25</var>the purposes of replicating best practices.<br/>
<a id="pl.53.26"></a><var>53.26</var>    Subd. 3. <b>Reports.</b> (a) The council shall report its initial set of standard performance <br/>
<a id="pl.53.27"></a><var>53.27</var>measures to the Property and Local Sales Tax Division of the house of representatives <br/>
<a id="pl.53.28"></a><var>53.28</var>Taxes Committee and the Taxes Division on Property Taxes of the senate Taxes Committee <br/>
<a id="pl.53.29"></a><var>53.29</var>by February 28, 2011.<br/>
<a id="pl.53.30"></a><var>53.30</var>(b) By February 1 of each subsequent year, the council shall report to the committees <br/>
<a id="pl.53.31"></a><var>53.31</var>with jurisdiction over taxes in the house of representatives and the senate on participation <br/>
<a id="pl.53.32"></a><var>53.32</var>in and results of the performance measurement system, along with any revisions in the <br/>
<a id="pl.53.33"></a><var>53.33</var>standard set of performance measures for the upcoming year. These reports may be made <br/>
<a id="pl.53.34"></a><var>53.34</var>by the state auditor in lieu of the council if agreed to by the auditor and the council.<br/>
<a id="pl.53.35"></a><var>53.35</var>    Subd. 4. <b>Operation of council.</b> (a) The state auditor shall convene the initial <br/>
<a id="pl.53.36"></a><var>53.36</var>meeting of the council.<br/>
<a id="pl.54.1"></a><var>54.1</var>(b) The chair of the council shall be elected by the members. Once elected, a chair <br/>
<a id="pl.54.2"></a><var>54.2</var>shall serve a term of two years.<br/>
<a id="pl.54.3"></a><var>54.3</var>(c) Members of the council serve without compensation.<br/>
<a id="pl.54.4"></a><var>54.4</var>(d) Council members shall share and rotate responsibilities for administrative <br/>
<a id="pl.54.5"></a><var>54.5</var>support of the council.<br/>
<a id="pl.54.6"></a><var>54.6</var>(e) Chapter 13D does not apply to meetings of the council. Meetings of the council <br/>
<a id="pl.54.7"></a><var>54.7</var>must be open to the public and the council must provide notice of a meeting on the state <br/>
<a id="pl.54.8"></a><var>54.8</var>auditor's Web site at least seven days before the meeting. A meeting of the council occurs <br/>
<a id="pl.54.9"></a><var>54.9</var>when a quorum is present.<br/>
<a id="pl.54.10"></a><var>54.10</var>(f) The council must meet at least two times prior to the initial release of the standard <br/>
<a id="pl.54.11"></a><var>54.11</var>set of measurements. After the initial set has been developed, the council must meet a <br/>
<a id="pl.54.12"></a><var>54.12</var>minimum of once per year.<br/>
<a id="pl.54.13"></a><var>54.13</var>    Subd. 5. <b>Termination.</b> The council expires on January 1, 2020.<br/>
<a id="pl.54.14"></a><var>54.14</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.2.2.0"></a><a id="pl.54.15"></a><var>54.15</var>    Sec. 2. <b>[6.91] LOCAL PERFORMANCE MEASUREMENT AND REPORTING.</b><br/>
<a id="pl.54.16"></a><var>54.16</var>    Subdivision 1. <b>Reports of local performance measures.</b> (a) A county or city <br/>
<a id="pl.54.17"></a><var>54.17</var>that elects to participate in the standard measures program must report its results to its <br/>
<a id="pl.54.18"></a><var>54.18</var>citizens annually through publication, direct mailing, posting on the jurisdiction's Web <br/>
<a id="pl.54.19"></a><var>54.19</var>site, or through a public hearing at which the budget and levy will be discussed and public <br/>
<a id="pl.54.20"></a><var>54.20</var>input allowed.<br/>
<a id="pl.54.21"></a><var>54.21</var>(b) Each year, jurisdictions participating in the local performance measurement <br/>
<a id="pl.54.22"></a><var>54.22</var>and improvement program must file a report with the state auditor by July 1, in a form <br/>
<a id="pl.54.23"></a><var>54.23</var>prescribed by the auditor. All reports must include a declaration that the jurisdiction has <br/>
<a id="pl.54.24"></a><var>54.24</var>complied with, or will have complied with by the end of the year, the requirement in <br/>
<a id="pl.54.25"></a><var>54.25</var>paragraph (a). For jurisdictions participating in the standard measures program, the report <br/>
<a id="pl.54.26"></a><var>54.26</var>shall consist of the jurisdiction's results for the standard set of performance measures <br/>
<a id="pl.54.27"></a><var>54.27</var>under section 6.90, subdivision 2, paragraph (a). In 2012, jurisdictions participating in the <br/>
<a id="pl.54.28"></a><var>54.28</var>comprehensive performance measurement program must submit a resolution approved by <br/>
<a id="pl.54.29"></a><var>54.29</var>its local governing body indicating that it either has implemented or is in the process of <br/>
<a id="pl.54.30"></a><var>54.30</var>implementing a local performance measurement system that meets the minimum standards <br/>
<a id="pl.54.31"></a><var>54.31</var>specified by the council under section 6.90, subdivision 2, paragraph (b). In 2013 and <br/>
<a id="pl.54.32"></a><var>54.32</var>thereafter, jurisdictions participating in the comprehensive performance measurement <br/>
<a id="pl.54.33"></a><var>54.33</var>program must submit a statement approved by its local governing body affirming that <br/>
<a id="pl.54.34"></a><var>54.34</var>it has implemented a local performance measurement system that meets the minimum <br/>
<a id="pl.54.35"></a><var>54.35</var>standards specified by the council under section 6.90, subdivision 2, paragraph (b).<br/>
<a id="pl.55.1"></a><var>55.1</var>    Subd. 2. <b>Benefits of participation.</b> (a) A county or city that elects to participate <br/>
<a id="pl.55.2"></a><var>55.2</var>in the standard measures program for 2011 is: (1) eligible for per capita reimbursement <br/>
<a id="pl.55.3"></a><var>55.3</var>of $0.14 per capita in 2012, but not to exceed $25,000 for any government entity; and <br/>
<a id="pl.55.4"></a><var>55.4</var>(2) exempt from levy limits under sections 275.70 to 275.74 for taxes payable in 2012, if <br/>
<a id="pl.55.5"></a><var>55.5</var>levy limits are in effect.<br/>
<a id="pl.55.6"></a><var>55.6</var>(b) Any county or city that elects to participate in the standard measures program for <br/>
<a id="pl.55.7"></a><var>55.7</var>2012 is eligible for per capita reimbursement of $0.14 per capita in 2013, but not to exceed <br/>
<a id="pl.55.8"></a><var>55.8</var>$25,000 for any government entity. Any jurisdiction participating in the comprehensive <br/>
<a id="pl.55.9"></a><var>55.9</var>performance measurement program is exempt from levy limits under sections 275.70 to <br/>
<a id="pl.55.10"></a><var>55.10</var>275.74 for taxes payable in 2013 if levy limits are in effect.<br/>
<a id="pl.55.11"></a><var>55.11</var>(c) Any county or city that elects to participate in the standard measures program for <br/>
<a id="pl.55.12"></a><var>55.12</var>2013 or any year thereafter is eligible for per capita reimbursement of $0.14 per capita in <br/>
<a id="pl.55.13"></a><var>55.13</var>the following year, but not to exceed $25,000 for any government entity. Any jurisdiction <br/>
<a id="pl.55.14"></a><var>55.14</var>participating in the comprehensive performance measurement program for 2013 or any <br/>
<a id="pl.55.15"></a><var>55.15</var>year thereafter is exempt from levy limits under sections 275.70 to 275.74 for taxes <br/>
<a id="pl.55.16"></a><var>55.16</var>payable in the following year, if levy limits are in effect.<br/>
<a id="pl.55.17"></a><var>55.17</var>    Subd. 3. <b>Certification of participation.</b> (a) The state auditor shall certify to <br/>
<a id="pl.55.18"></a><var>55.18</var>the commissioner of revenue by August 1 of each year the counties and cities that are <br/>
<a id="pl.55.19"></a><var>55.19</var>participating in the standard measures program and the comprehensive performance <br/>
<a id="pl.55.20"></a><var>55.20</var>measurement program.<br/>
<a id="pl.55.21"></a><var>55.21</var>(b) The commissioner of revenue shall make per capita aid payments under this <br/>
<a id="pl.55.22"></a><var>55.22</var>section on the second payment date specified in section 477A.015, in the same year that <br/>
<a id="pl.55.23"></a><var>55.23</var>the measurements were reported.<br/>
<a id="pl.55.24"></a><var>55.24</var>(c) The commissioner of revenue shall notify each county and city that is entitled to <br/>
<a id="pl.55.25"></a><var>55.25</var>exemption from levy limits by August 10 of each levy year. <br/>
<a id="pl.55.26"></a><var>55.26</var>    Subd. 4. <b>Appropriation.</b> (a) The amount necessary to fund obligations to counties <br/>
<a id="pl.55.27"></a><var>55.27</var>under subdivision 2 is annually appropriated from the general fund to the commissioner of <br/>
<a id="pl.55.28"></a><var>55.28</var>revenue.<br/>
<a id="pl.55.29"></a><var>55.29</var>(b) The amount necessary to fund obligations to cities under subdivision 2 is <br/>
<a id="pl.55.30"></a><var>55.30</var>annually appropriated from the general fund to the commissioner of revenue.<br/>
<a id="pl.55.31"></a><var>55.31</var>(c) The sum of $6,000 in fiscal year 2011 and $2,000 in each fiscal year thereafter is <br/>
<a id="pl.55.32"></a><var>55.32</var>annually appropriated from the general fund to the state auditor to carry out the auditor's <br/>
<a id="pl.55.33"></a><var>55.33</var>responsibilities under sections 6.90 to 6.91.<br/>
<a id="pl.55.34"></a><var>55.34</var><b>EFFECTIVE DATE.</b>This section is effective December 31, 2010.<br/>
<br/>
<a id="bill.2.3.0"></a><a id="pl.56.1"></a><var>56.1</var>    Sec. 3. <b>[270C.991] PROPERTY TAX SYSTEM BENCHMARKS AND </b><br/>
<a id="pl.56.2"></a><var>56.2</var><b>CRITICAL INDICATORS.</b><br/>
<a id="pl.56.3"></a><var>56.3</var>    Subdivision 1. <b>Purpose.</b> State policy makers should be provided with the tools to <br/>
<a id="pl.56.4"></a><var>56.4</var>create a more accountable and efficient property tax system. This section provides the <br/>
<a id="pl.56.5"></a><var>56.5</var>principles and available tools necessary to work toward achieving that goal.<br/>
<a id="pl.56.6"></a><var>56.6</var>    Subd. 2. <b>Property tax principles.</b> To better evaluate the various property tax <br/>
<a id="pl.56.7"></a><var>56.7</var>proposals that come before the legislature, the following basic property tax principles <br/>
<a id="pl.56.8"></a><var>56.8</var>should be taken into consideration. The property taxes proposed should be:<br/>
<a id="pl.56.9"></a><var>56.9</var>(1) transparent and understandable;<br/>
<a id="pl.56.10"></a><var>56.10</var>(2) simple and efficient;<br/>
<a id="pl.56.11"></a><var>56.11</var>(3) equitable;<br/>
<a id="pl.56.12"></a><var>56.12</var>(4) stable and predictable;<br/>
<a id="pl.56.13"></a><var>56.13</var>(5) compliance and accountability;<br/>
<a id="pl.56.14"></a><var>56.14</var>(6) competitive, both nationally and globally; and<br/>
<a id="pl.56.15"></a><var>56.15</var>(7) responsive to economic conditions.<br/>
<a id="pl.56.16"></a><var>56.16</var>    Subd. 3. <b>Major indicators.</b> There are many different types of indicators available to <br/>
<a id="pl.56.17"></a><var>56.17</var>legislators to evaluate tax legislation. Indicators are useful to have available as benchmarks <br/>
<a id="pl.56.18"></a><var>56.18</var>when legislators are contemplating changes. Each tool has its own limitation, and no one <br/>
<a id="pl.56.19"></a><var>56.19</var>tool is perfect or should be used independently. Some of the tools measure the global <br/>
<a id="pl.56.20"></a><var>56.20</var>characteristics of the entire tax system, while others are only a measure of the property tax <br/>
<a id="pl.56.21"></a><var>56.21</var>impacts and its administration. The following is a list of the available major indicators:<br/>
<a id="pl.56.22"></a><var>56.22</var>(1) property tax principles scale, the components of which are listed in subdivision <br/>
<a id="pl.56.23"></a><var>56.23</var>2, as they relate to the various features of the property tax system;<br/>
<a id="pl.56.24"></a><var>56.24</var>(2) price of government report, as required under section 16A.102;<br/>
<a id="pl.56.25"></a><var>56.25</var>(3) tax incidence report, as required under section 270C.13;<br/>
<a id="pl.56.26"></a><var>56.26</var>(4) tax expenditure budget and report, as required under section 270C.11;<br/>
<a id="pl.56.27"></a><var>56.27</var>(5) state tax rankings;<br/>
<a id="pl.56.28"></a><var>56.28</var>(6) property tax levy plus aid data, and market value and net tax capacity data, by <br/>
<a id="pl.56.29"></a><var>56.29</var>taxing district for current and past years;<br/>
<a id="pl.56.30"></a><var>56.30</var>(7) effective tax rate (tax as a percent of market value) and the equalized effective <br/>
<a id="pl.56.31"></a><var>56.31</var>tax rate (effective tax rate adjusted for assessment differences);<br/>
<a id="pl.56.32"></a><var>56.32</var>(8) assessment sales ratio study, as required under section 127A.48;<br/>
<a id="pl.56.33"></a><var>56.33</var>(9) "Voss" database, which matches homeowner property taxes and household <br/>
<a id="pl.56.34"></a><var>56.34</var>income;<br/>
<a id="pl.56.35"></a><var>56.35</var>(10) revenue estimates under section 270C.11, subdivision 5, and state fiscal notes <br/>
<a id="pl.56.36"></a><var>56.36</var>under section 477A.03, subdivision 2b; and<br/>
<a id="pl.57.1"></a><var>57.1</var>(11) local impact notes, with improved local analysis as described in subdivision 7.<br/>
<a id="pl.57.2"></a><var>57.2</var>    Subd. 4. <b>Property tax working group.</b> (a) A property tax working group is <br/>
<a id="pl.57.3"></a><var>57.3</var>established as provided in this subdivision. The goals of the working group are:<br/>
<a id="pl.57.4"></a><var>57.4</var>(1) to investigate ways to simplify the property tax system and make advisory <br/>
<a id="pl.57.5"></a><var>57.5</var>recommendations on ways to make the system more understandable;<br/>
<a id="pl.57.6"></a><var>57.6</var>(2) to reexamine the property tax calendar to determine what changes could be made <br/>
<a id="pl.57.7"></a><var>57.7</var>to shorten the two-year cycle from assessment through property tax collection; and<br/>
<a id="pl.57.8"></a><var>57.8</var>(3) to determine the cost versus the benefits of the various property tax components, <br/>
<a id="pl.57.9"></a><var>57.9</var>including property classifications, credits, aids, exclusions, exemptions, and abatements, <br/>
<a id="pl.57.10"></a><var>57.10</var>and to suggest ways to achieve some of the goals in simpler and more cost-efficient ways.<br/>
<a id="pl.57.11"></a><var>57.11</var>(b) The 13-member working group shall consist of the following members:<br/>
<a id="pl.57.12"></a><var>57.12</var>(1) two state representatives, both appointed by the chair of the house of <br/>
<a id="pl.57.13"></a><var>57.13</var>representatives Taxes Committee, one from the majority party and one from the minority <br/>
<a id="pl.57.14"></a><var>57.14</var>party; <br/>
<a id="pl.57.15"></a><var>57.15</var>(2) two senators, both appointed by the chair of the senate Taxes Committee, one <br/>
<a id="pl.57.16"></a><var>57.16</var>from the majority party and one from the minority party; <br/>
<a id="pl.57.17"></a><var>57.17</var>(3) the commissioner of revenue, or designee; <br/>
<a id="pl.57.18"></a><var>57.18</var>(4) one person, appointed by the Association of Minnesota Counties;<br/>
<a id="pl.57.19"></a><var>57.19</var>(5) one person, appointed by the League of Minnesota Cities; <br/>
<a id="pl.57.20"></a><var>57.20</var>(6) one person, appointed by the Minnesota Association of Townships; <br/>
<a id="pl.57.21"></a><var>57.21</var>(7) one person, appointed by the Minnesota Chamber of Commerce;<br/>
<a id="pl.57.22"></a><var>57.22</var>(8) one person, appointed by the Minnesota Association of Assessing Officers;<br/>
<a id="pl.57.23"></a><var>57.23</var>(9) two homeowners, one who is under 65 years of age, and one who is 65 years of <br/>
<a id="pl.57.24"></a><var>57.24</var>age or older, both appointed by the commissioner of revenue; and<br/>
<a id="pl.57.25"></a><var>57.25</var>(10) one person, appointed by Minnesota's two major farm organizations.<br/>
<a id="pl.57.26"></a><var>57.26</var>The commissioner of revenue shall chair the initial meeting, and the working <br/>
<a id="pl.57.27"></a><var>57.27</var>group shall elect a chair at that initial meeting. The working group will meet at the call <br/>
<a id="pl.57.28"></a><var>57.28</var>of the chair. Members of the working group shall serve without compensation. The <br/>
<a id="pl.57.29"></a><var>57.29</var>commissioner of revenue must provide administrative support to the working group. <br/>
<a id="pl.57.30"></a><var>57.30</var>Chapter 13D does not apply to meetings of the working group. Meetings of the working <br/>
<a id="pl.57.31"></a><var>57.31</var>group must be open to the public and the working group must provide notice of a meeting <br/>
<a id="pl.57.32"></a><var>57.32</var>to potentially interested persons at least seven days before the meeting. A meeting of the <br/>
<a id="pl.57.33"></a><var>57.33</var>council occurs when a quorum is present.<br/>
<a id="pl.57.34"></a><var>57.34</var>(c) The working group shall make its advisory recommendations to the chairs of the <br/>
<a id="pl.57.35"></a><var>57.35</var>house of representatives and senate Taxes Committees on or before February 1, 2012, at <br/>
<a id="pl.58.1"></a><var>58.1</var>which time the working group shall be finished and this subdivision expires. The advisory <br/>
<a id="pl.58.2"></a><var>58.2</var>recommendations should be reviewed by the Taxes Committee under subdivision 5.<br/>
<a id="pl.58.3"></a><var>58.3</var>    Subd. 5. <b>Taxes Committee review and resolution.</b> On or before March 1, <br/>
<a id="pl.58.4"></a><var>58.4</var>2012, and every two years thereafter, the house of representatives and senate Taxes <br/>
<a id="pl.58.5"></a><var>58.5</var>Committees must review the major indicators as contained in subdivision 3, and ascertain <br/>
<a id="pl.58.6"></a><var>58.6</var>the accountability and efficiency of the property tax system. The house of representatives <br/>
<a id="pl.58.7"></a><var>58.7</var>and senate Taxes Committees shall prepare a resolution on targets and benchmarks for <br/>
<a id="pl.58.8"></a><var>58.8</var>use during the current biennium.<br/>
<a id="pl.58.9"></a><var>58.9</var>    Subd. 6. <b>Department of Revenue; revenue estimates.</b> As provided under <br/>
<a id="pl.58.10"></a><var>58.10</var>section 270C.11, subdivision 5, the Department of Revenue is required to prepare an <br/>
<a id="pl.58.11"></a><var>58.11</var>estimate of the effect on the state's tax revenues which result from the passage of a <br/>
<a id="pl.58.12"></a><var>58.12</var>legislative bill establishing, extending, or restricting a tax expenditure. Beginning <br/>
<a id="pl.58.13"></a><var>58.13</var>with the 2011 legislative session, those revenue estimates must also identify how the <br/>
<a id="pl.58.14"></a><var>58.14</var>property tax principles contained in subdivision 2 apply to the proposed tax changes. The <br/>
<a id="pl.58.15"></a><var>58.15</var>commissioner of revenue shall develop a scale for measuring the appropriate principles <br/>
<a id="pl.58.16"></a><var>58.16</var>for each proposed change. The department shall quantify the effects, if possible, or at a <br/>
<a id="pl.58.17"></a><var>58.17</var>minimum, shall identify the relevant factors so that legislators are aware of possible <br/>
<a id="pl.58.18"></a><var>58.18</var>outcomes, including administrative difficulties and cost. The interaction of property tax <br/>
<a id="pl.58.19"></a><var>58.19</var>shifting should be identified and quantified to the degree possible.<br/>
<a id="pl.58.20"></a><var>58.20</var>    Subd. 7. <b>Appropriation.</b> The sum of $30,000 in fiscal year 2011 and $25,000 in <br/>
<a id="pl.58.21"></a><var>58.21</var>each fiscal year thereafter is appropriated from the general fund to the commissioner of <br/>
<a id="pl.58.22"></a><var>58.22</var>revenue to carry out the commissioner's added responsibilities under subdivision 6.<br/>
<a id="pl.58.23"></a><var>58.23</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.2.4.0"></a><a id="pl.58.24"></a><var>58.24</var>    Sec. 4. Minnesota Statutes 2008, section 273.1384, is amended by adding a subdivision <br/>
<a id="pl.58.25"></a><var>58.25</var>to read:<br/>
<a id="pl.58.26"></a><var>58.26</var>    Subd. 3a. <b>Reimbursement reductions.</b> (a) Each year, each county's reimbursement <br/>
<a id="pl.58.27"></a><var>58.27</var>under this section shall be reduced by a uniform percentage so that the total reduction in <br/>
<a id="pl.58.28"></a><var>58.28</var>reimbursements equals the sum of: (i) one-half of the amount appropriated under section <br/>
<a id="pl.58.29"></a><var>58.29</var>6.91, subdivision 4; and (ii) one-half of the total amount appropriated under section <br/>
<a id="pl.58.30"></a><var>58.30</var>270C.991, subdivision 7.<br/>
<a id="pl.58.31"></a><var>58.31</var>(b) Each year, each city's reimbursement under this section shall be reduced by a <br/>
<a id="pl.58.32"></a><var>58.32</var>uniform percentage so that the total reduction in reimbursements equals the sum of: (i) <br/>
<a id="pl.58.33"></a><var>58.33</var>one-half of the amount appropriated under section 6.91, subdivision 4; and (ii) one-half of <br/>
<a id="pl.58.34"></a><var>58.34</var>the total amount appropriated under section 270C.991, subdivision 7.<br/>
<a id="pl.59.1"></a><var>59.1</var><b>EFFECTIVE DATE.</b>This section is effective for aids payable in 2011 and <br/>
<a id="pl.59.2"></a><var>59.2</var>thereafter.<br/>
<br/>
<a id="bill.3.0.0"></a>

<a id="bill.3.1.0"></a><a id="pl.59.5"></a><var>59.5</var>    Section 1. Minnesota Statutes 2008, section 297A.99, subdivision 1, is amended to <br/>
<a id="pl.59.6"></a><var>59.6</var>read:<br/>
<a id="pl.59.7"></a><var>59.7</var>    Subdivision 1.  <b>Authorization; scope.</b> (a) A political subdivision of this state may <br/>
<a id="pl.59.8"></a><var>59.8</var>impose a general sales tax (1) under section 
         <statute_ref>297A.992</statute_ref>, (2) under section 
         <statute_ref>297A.993</statute_ref>, (3) if <br/>
<a id="pl.59.9"></a><var>59.9</var>permitted by special law enacted prior to May 20, 2008, or (4) if the political subdivision <br/>
<a id="pl.59.10"></a><var>59.10</var>enacted and imposed the tax before January 1, 1982, and its predecessor provision. <br/>
<a id="pl.59.11"></a><var>59.11</var>    (b) This section governs the imposition of a general sales tax by the political <br/>
<a id="pl.59.12"></a><var>59.12</var>subdivision. The provisions of this section preempt the provisions of any special law: <br/>
<a id="pl.59.13"></a><var>59.13</var>    (1) enacted before June 2, 1997, or <br/>
<a id="pl.59.14"></a><var>59.14</var>    (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law <br/>
<a id="pl.59.15"></a><var>59.15</var>provision from this section's rules by reference. <br/>
<a id="pl.59.16"></a><var>59.16</var>    (c) This section does not apply to or preempt a sales tax on motor vehicles or a <br/>
<a id="pl.59.17"></a><var>59.17</var>special excise tax on motor vehicles.<br/>
<a id="pl.59.18"></a><var>59.18</var>    (d) Until after May 31, 2010 2012, a political subdivision may not advertise, <br/>
<a id="pl.59.19"></a><var>59.19</var>promote, expend funds, or hold a referendum to support imposing or extending a local <br/>
<a id="pl.59.20"></a><var>59.20</var>option sales tax unless it is for extension of an existing tax or the tax was authorized by a <br/>
<a id="pl.59.21"></a><var>59.21</var>special law enacted prior to May 20, 2008. For purposes of this section, "extending" a tax <br/>
<a id="pl.59.22"></a><var>59.22</var>means using an existing tax to fund one or more projects or purposes not authorized in the <br/>
<a id="pl.59.23"></a><var>59.23</var>existing special law, or increasing the amount of money allowed to be spent on projects or <br/>
<a id="pl.59.24"></a><var>59.24</var>purposes authorized under the existing special law.<br/>
<a id="pl.59.25"></a><var>59.25</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.3.2.0"></a><a id="pl.59.26"></a><var>59.26</var>    Sec. 2. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009, <br/>
<a id="pl.59.27"></a><var>59.27</var>chapter 88, article 4, section 19, is amended to read:<br/>
<a id="pl.59.28"></a><var>59.28</var>    Sec. 25. <b>ROCHESTER LODGING TAX.</b><br/>
<a id="pl.59.29"></a><var>59.29</var>    Subdivision 1. <b>Authorization.</b> Notwithstanding Minnesota Statutes, section <br/>
<statute_ref><a id="pl.59.30"></a><var>59.30</var>469.190
         </statute_ref> or 
         <statute_ref>477A.016</statute_ref>, or any other law, the city of Rochester may impose an additional <br/>
<a id="pl.59.31"></a><var>59.31</var>tax of one percent on the gross receipts from the furnishing for consideration of lodging at <br/>
<a id="pl.59.32"></a><var>59.32</var>a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it <br/>
<a id="pl.59.33"></a><var>59.33</var>for a continuous period of 30 days or more.<br/>
<a id="pl.60.1"></a><var>60.1</var>    Subd. 1a. <b>Authorization.</b> Notwithstanding Minnesota Statutes, section 
         <statute_ref>469.190</statute_ref> or <br/>
<statute_ref><a id="pl.60.2"></a><var>60.2</var>477A.016
         </statute_ref>, or any other law, and in addition to the tax authorized by subdivision 1, the city <br/>
<a id="pl.60.3"></a><var>60.3</var>of Rochester may impose an additional tax of one percent on the gross receipts from the <br/>
<a id="pl.60.4"></a><var>60.4</var>furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or <br/>
<a id="pl.60.5"></a><var>60.5</var>resort, other than the renting or leasing of it for a continuous period of 30 days or more only <br/>
<a id="pl.60.6"></a><var>60.6</var>upon the approval of the city governing body of a total financial package for the project.<br/>
<a id="pl.60.7"></a><var>60.7</var>    Subd. 2. <b>Disposition of proceeds.</b> (a) The gross proceeds from the tax imposed <br/>
<a id="pl.60.8"></a><var>60.8</var>under subdivision 1 must be used by the city to fund a local convention or tourism bureau <br/>
<a id="pl.60.9"></a><var>60.9</var>for the purpose of marketing and promoting the city as a tourist or convention center.<br/>
<a id="pl.60.10"></a><var>60.10</var>(b) The gross proceeds from the one percent tax imposed under subdivision 1a shall <br/>
<a id="pl.60.11"></a><var>60.11</var>be used to pay for (1) construction, renovation, improvement, and expansion of the Mayo <br/>
<a id="pl.60.12"></a><var>60.12</var>Civic Center and related skyway access, lighting, parking, or landscaping; and (2) for <br/>
<a id="pl.60.13"></a><var>60.13</var>payment of any principal, interest, or premium on bonds issued to finance the construction, <br/>
<a id="pl.60.14"></a><var>60.14</var>renovation, improvement, and expansion of the Mayo Civic Center Complex.<br/>
<a id="pl.60.15"></a><var>60.15</var>    Subd. 2a. <b>Bonds.</b> The city of Rochester may issue general obligation bonds of the <br/>
<a id="pl.60.16"></a><var>60.16</var>city, in one or more series, in the aggregate principal amount not to exceed $43,500,000, <br/>
<a id="pl.60.17"></a><var>60.17</var>to pay for capital and administrative costs for the design, construction, renovation, <br/>
<a id="pl.60.18"></a><var>60.18</var>improvement, and expansion of the Mayo Civic Center Complex, and related skyway, <br/>
<a id="pl.60.19"></a><var>60.19</var>access, lighting, parking, and landscaping. The city may pledge the lodging tax authorized <br/>
<a id="pl.60.20"></a><var>60.20</var>by subdivision 1a and the food and beverage tax authorized under Laws 2009, chapter <br/>
<a id="pl.60.21"></a><var>60.21</var>88, article 4, section 23, to the payment of the bonds. The debt represented by the bonds <br/>
<a id="pl.60.22"></a><var>60.22</var>is not included in computing any debt limitations applicable to the city, and the levy of <br/>
<a id="pl.60.23"></a><var>60.23</var>taxes required by Minnesota Statutes, section 475.61, to pay the principal of and interest <br/>
<a id="pl.60.24"></a><var>60.24</var>on the bonds is not subject to any levy limitation or included in computing or applying <br/>
<a id="pl.60.25"></a><var>60.25</var>any levy limitation applicable to the city.<br/>
<a id="pl.60.26"></a><var>60.26</var>    Subd. 3. <b>Expiration of taxing authority.</b> The authority of the city to impose a tax <br/>
<a id="pl.60.27"></a><var>60.27</var>under subdivision 1a shall expire when the principal and interest on any bonds or other <br/>
<a id="pl.60.28"></a><var>60.28</var>obligations issued prior to December 31, 2014, to finance the construction, renovation, <br/>
<a id="pl.60.29"></a><var>60.29</var>improvement, and expansion of the Mayo Civic Center Complex and related skyway <br/>
<a id="pl.60.30"></a><var>60.30</var>access, lighting, parking, or landscaping have been paid, including any bonds issued to <br/>
<a id="pl.60.31"></a><var>60.31</var>refund such bonds, or at an earlier time as the city shall, by ordinance, determine. Any <br/>
<a id="pl.60.32"></a><var>60.32</var>funds remaining after completion of the project and retirement or redemption of the bonds <br/>
<a id="pl.60.33"></a><var>60.33</var>shall be placed in the general fund of the city.<br/>
<a id="pl.60.34"></a><var>60.34</var><b>EFFECTIVE DATE.</b>This section is effective the day after the governing body of <br/>
<a id="pl.60.35"></a><var>60.35</var>the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section <br/>
<a id="pl.60.36"></a><var>60.36</var>645.021, subdivisions 2 and 3.<br/>
<br/>
<a id="bill.3.3.0"></a><a id="pl.61.1"></a><var>61.1</var>    Sec. 3. Laws 2009, chapter 88, article 4, section 23, subdivision 4, is amended to read:<br/>
<a id="pl.61.2"></a><var>61.2</var>    Subd. 4. <b>Expiration of taxing authority.</b> The authority granted under subdivision <br/>
<a id="pl.61.3"></a><var>61.3</var>1 to the city to impose a one percent tax on food and beverages shall expire when the <br/>
<a id="pl.61.4"></a><var>61.4</var>principal and interest on any bonds or other obligations issued prior to December 31, <br/>
<a id="pl.61.5"></a><var>61.5</var>2014, to finance the construction, renovation, improvement, and expansion of the Mayo <br/>
<a id="pl.61.6"></a><var>61.6</var>Civic Center Complex and related skyway access, lighting, parking, or landscaping, and <br/>
<a id="pl.61.7"></a><var>61.7</var>any bonds issued to refund such bonds, have been paid or at an earlier time as the city <br/>
<a id="pl.61.8"></a><var>61.8</var>shall, by ordinance, determine. Any funds remaining after completion of the project and <br/>
<a id="pl.61.9"></a><var>61.9</var>retirement or redemption of the bonds shall be placed in the general fund of the city.<br/>
<a id="pl.61.10"></a><var>61.10</var><b>EFFECTIVE DATE.</b>This section is effective the day after the governing body of <br/>
<a id="pl.61.11"></a><var>61.11</var>the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section <br/>
<a id="pl.61.12"></a><var>61.12</var>645.021, subdivisions 2 and 3.<br/>
<br/>
<a id="bill.3.4.0"></a><a id="pl.61.13"></a><var>61.13</var>    Sec. 4. <b>CITY OF DETROIT LAKES; LOCAL TAXES AUTHORIZED.</b><br/>
<a id="pl.61.14"></a><var>61.14</var>    Subdivision 1. <b>Food and beverage tax authorized.</b> Notwithstanding Minnesota <br/>
<a id="pl.61.15"></a><var>61.15</var>Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the <br/>
<a id="pl.61.16"></a><var>61.16</var>city of Detroit Lakes may, by ordinance, impose a sales tax of one-half of one percent <br/>
<a id="pl.61.17"></a><var>61.17</var>on the gross receipts of all food and beverages by a restaurant or place of refreshment, <br/>
<a id="pl.61.18"></a><var>61.18</var>as defined by resolution of the city, that is located within the city. For purposes of this <br/>
<a id="pl.61.19"></a><var>61.19</var>section, "food and beverages" include retail on-sale of intoxicating liquor and fermented <br/>
<a id="pl.61.20"></a><var>61.20</var>malt beverages.<br/>
<a id="pl.61.21"></a><var>61.21</var>    Subd. 2. <b>Entertainment tax.</b>  Notwithstanding Minnesota Statutes, section <br/>
<a id="pl.61.22"></a><var>61.22</var>477A.016, or any ordinance, city charter, or other provision of law, the city of Detroit <br/>
<a id="pl.61.23"></a><var>61.23</var>Lakes may, by ordinance, impose a tax of one-half of one percent on the gross receipts <br/>
<a id="pl.61.24"></a><var>61.24</var>on admission to an entertainment event located within the city. For purposes of this <br/>
<a id="pl.61.25"></a><var>61.25</var>section, "entertainment event" means any event for which persons pay money in order to <br/>
<a id="pl.61.26"></a><var>61.26</var>be admitted to the premises and to be entertained, including, but not limited to, theaters, <br/>
<a id="pl.61.27"></a><var>61.27</var>concerts, and sporting events.<br/>
<a id="pl.61.28"></a><var>61.28</var>    Subd. 3. <b>Use of proceeds from authorized taxes.</b> The proceeds of the taxes <br/>
<a id="pl.61.29"></a><var>61.29</var>imposed under subdivisions 1 and 2 must be used by the city to pay all or a portion of the <br/>
<a id="pl.61.30"></a><var>61.30</var>expenses of the following projects:<br/>
<a id="pl.61.31"></a><var>61.31</var>(1) control of flowering rush infestation;<br/>
<a id="pl.61.32"></a><var>61.32</var>(2) construction and improvement of bike trail facilities;<br/>
<a id="pl.61.33"></a><var>61.33</var>(3) parking improvements near public facilities; and<br/>
<a id="pl.61.34"></a><var>61.34</var>(4) redevelopment of the area returned to the city as a result of realignment of <br/>
<a id="pl.61.35"></a><var>61.35</var>Highway 10.<br/>
<a id="pl.62.1"></a><var>62.1</var>    Subd. 4. <b>Expiration of taxing authority.</b> The taxes authorized under subdivisions 1 <br/>
<a id="pl.62.2"></a><var>62.2</var>and 2 expire when the governing body of the city determines that sufficient revenues have <br/>
<a id="pl.62.3"></a><var>62.3</var>been raised to finance the projects in subdivision 3, including the amount to prepay to retire <br/>
<a id="pl.62.4"></a><var>62.4</var>at maturity the principal, interest, and premium due on any bonds issued for the projects.<br/>
<a id="pl.62.5"></a><var>62.5</var>    Subd. 5. <b>Collection, administration, and enforcement.</b> The city may enter into <br/>
<a id="pl.62.6"></a><var>62.6</var>an agreement with the commissioner of revenue to administer, collect, and enforce the <br/>
<a id="pl.62.7"></a><var>62.7</var>taxes under subdivisions 1 and 2. If the commissioner agrees to collect the tax, the <br/>
<a id="pl.62.8"></a><var>62.8</var>provisions of Minnesota Statutes, section 297A.99, related to collection, administration, <br/>
<a id="pl.62.9"></a><var>62.9</var>and enforcement apply.<br/>
<a id="pl.62.10"></a><var>62.10</var><b>EFFECTIVE DATE.</b>This section is effective the day after the governing body of <br/>
<a id="pl.62.11"></a><var>62.11</var>the city of Detroit Lakes and its chief clerical officer comply with Minnesota Statutes, <br/>
<a id="pl.62.12"></a><var>62.12</var>section 645.021, subdivisions 2 and 3.<br/>
<br/>
<a id="bill.3.5.0"></a><a id="pl.62.13"></a><var>62.13</var>    Sec. 5. <b>CITY OF MARSHALL; SALES AND USE TAX.</b><br/>
<a id="pl.62.14"></a><var>62.14</var>    Subdivision 1. <b>Authorization.</b> Notwithstanding Minnesota Statutes, section <br/>
<a id="pl.62.15"></a><var>62.15</var>297A.99, subdivisions 1, 2, and 3, or 477A.016, or any other law, ordinance, or city <br/>
<a id="pl.62.16"></a><var>62.16</var>charter, the city of Marshall, if imposed within two years of the date of final enactment of <br/>
<a id="pl.62.17"></a><var>62.17</var>this section, may impose any or all of the taxes described in this section.<br/>
<a id="pl.62.18"></a><var>62.18</var>    Subd. 2. <b>Bonds.</b> (a) The city of Marshall may issue bonds under Minnesota Statutes, <br/>
<a id="pl.62.19"></a><var>62.19</var>chapter 475, to finance all or a portion of the costs of the new and existing facilities of the <br/>
<a id="pl.62.20"></a><var>62.20</var>Minnesota Emergency Response and Industry Training Center and all or part of the costs <br/>
<a id="pl.62.21"></a><var>62.21</var>of the facilities of the Southwest Minnesota Regional Amateur Sports Center, and may <br/>
<a id="pl.62.22"></a><var>62.22</var>issue bonds to refund bonds previously issued. Authorized expenses include, but are not <br/>
<a id="pl.62.23"></a><var>62.23</var>limited to, acquiring property, predesign, design, and paying construction, furnishing, and <br/>
<a id="pl.62.24"></a><var>62.24</var>equipment costs related to these facilities. The aggregate principal amount of bonds issued <br/>
<a id="pl.62.25"></a><var>62.25</var>under this subdivision may not exceed $17,290,000, plus an amount to be applied to the <br/>
<a id="pl.62.26"></a><var>62.26</var>payment of the costs of issuing the bonds. The bonds may be paid from or secured by <br/>
<a id="pl.62.27"></a><var>62.27</var>any funds available to the city of Marshall.<br/>
<a id="pl.62.28"></a><var>62.28</var>(b) The bonds are not included in computing any debt limitation applicable to the <br/>
<a id="pl.62.29"></a><var>62.29</var>city of Marshall, and any levy of taxes under Minnesota Statutes, section 475.61, to pay <br/>
<a id="pl.62.30"></a><var>62.30</var>principal and interest on the bonds, is not subject to any levy limitation. A separate <br/>
<a id="pl.62.31"></a><var>62.31</var>election to approve the bonds under Minnesota Statutes, section 475.58, is not required. <br/>
<a id="pl.62.32"></a><var>62.32</var>    Subd. 3. <b>Lodging tax.</b> The city of Marshall may impose by ordinance a tax of up to <br/>
<a id="pl.62.33"></a><var>62.33</var>1-1/2 percent on the gross receipts subject to the lodging tax under Minnesota Statutes, <br/>
<a id="pl.62.34"></a><var>62.34</var>section 469.190, for the purposes specified in subdivision 4. This lodging tax is in addition <br/>
<a id="pl.62.35"></a><var>62.35</var>to any tax imposed under Minnesota Statutes, section 469.190, and may be imposed <br/>
<a id="pl.63.1"></a><var>63.1</var>within a tax district defined by the city council, which may include areas of the city of <br/>
<a id="pl.63.2"></a><var>63.2</var>Marshall which are not contiguous.<br/>
<a id="pl.63.3"></a><var>63.3</var>    Subd. 4. <b>Use of lodging tax revenues.</b> The revenues derived from the tax imposed <br/>
<a id="pl.63.4"></a><var>63.4</var>under subdivision 3 must be used by the city of Marshall to pay the costs of collecting <br/>
<a id="pl.63.5"></a><var>63.5</var>and administering the lodging tax, to pay all or part of the operating costs of the new and <br/>
<a id="pl.63.6"></a><var>63.6</var>existing facilities of the Minnesota Emergency Response and Industry Training Center, <br/>
<a id="pl.63.7"></a><var>63.7</var>including the payment of debt service on bonds issued under subdivision 2, and to pay <br/>
<a id="pl.63.8"></a><var>63.8</var>all or part of the operating costs of the facilities of the Southwest Minnesota Regional <br/>
<a id="pl.63.9"></a><var>63.9</var>Amateur Sports Center, including the payment of debt service on bonds issued under <br/>
<a id="pl.63.10"></a><var>63.10</var>subdivision 2.<br/>
<a id="pl.63.11"></a><var>63.11</var>    Subd. 5. <b>Food and beverages tax.</b> The city of Marshall may impose by ordinance <br/>
<a id="pl.63.12"></a><var>63.12</var>an additional sales tax of up to 1-1/2 percent on all sales of food and beverages primarily <br/>
<a id="pl.63.13"></a><var>63.13</var>for consumption on the premises by restaurants and places of refreshment that occur <br/>
<a id="pl.63.14"></a><var>63.14</var>in the city of Marshall. The provisions of Minnesota Statutes, section 297A.99, <br/>
<a id="pl.63.15"></a><var>63.15</var>except subdivisions 1, 2, and 3, govern the imposition, administration, collection, and <br/>
<a id="pl.63.16"></a><var>63.16</var>enforcement of the tax authorized under this subdivision.<br/>
<a id="pl.63.17"></a><var>63.17</var>    Subd. 6. <b>Use of food and beverages tax.</b> The revenues derived from the tax <br/>
<a id="pl.63.18"></a><var>63.18</var>imposed under subdivision 5 must be used by the city of Marshall to pay the costs of <br/>
<a id="pl.63.19"></a><var>63.19</var>collecting and administering the food and beverages tax, to pay all or part of the operating <br/>
<a id="pl.63.20"></a><var>63.20</var>costs of the new and existing facilities of the Minnesota Emergency Response and <br/>
<a id="pl.63.21"></a><var>63.21</var>Industry Training Center, including the payment of debt service on bonds issued under <br/>
<a id="pl.63.22"></a><var>63.22</var>subdivision 2, and to pay all or part of the operating costs of the facilities of the Southwest <br/>
<a id="pl.63.23"></a><var>63.23</var>Minnesota Regional Amateur Sports Center, including the payment of debt service on <br/>
<a id="pl.63.24"></a><var>63.24</var>bonds issued under subdivision 2.<br/>
<a id="pl.63.25"></a><var>63.25</var>    Subd. 7. <b>Termination of taxes.</b> The taxes imposed under subdivisions 3 and 5 <br/>
<a id="pl.63.26"></a><var>63.26</var>expire at the earlier of (1) 30 years after the tax is first imposed, or (2) when the city <br/>
<a id="pl.63.27"></a><var>63.27</var>council determines that the amount of revenues received from the taxes to pay for the <br/>
<a id="pl.63.28"></a><var>63.28</var>capital, operating, and administrative costs of the facilities under subdivisions 2, 4, <br/>
<a id="pl.63.29"></a><var>63.29</var>and 6 first equals or exceeds the amount authorized to be spent for the facilities plus <br/>
<a id="pl.63.30"></a><var>63.30</var>the additional amount needed to pay the costs related to issuance of the bonds under <br/>
<a id="pl.63.31"></a><var>63.31</var>subdivision 2, including interest on the bonds. Any funds remaining after payment of all <br/>
<a id="pl.63.32"></a><var>63.32</var>the costs and retirement or redemption of the bonds must be placed in the general fund of <br/>
<a id="pl.63.33"></a><var>63.33</var>the city. The taxes imposed under subdivisions 3 and 5 may expire at an earlier time if the <br/>
<a id="pl.63.34"></a><var>63.34</var>city so determines by ordinance.<br/>
<a id="pl.64.1"></a><var>64.1</var><b>EFFECTIVE DATE.</b>This section is effective the day after compliance by the <br/>
<a id="pl.64.2"></a><var>64.2</var>governing body of the city of Marshall with Minnesota Statutes, section 645.021, <br/>
<a id="pl.64.3"></a><var>64.3</var>subdivision 3.<br/>
<br/>
<a id="bill.3.6.0"></a><a id="pl.64.4"></a><var>64.4</var>    Sec. 6. <b>GIANTS RIDGE RECREATION AREA TAXING AUTHORITY.</b><br/>
<a id="pl.64.5"></a><var>64.5</var>    Subdivision 1. <b>Additional taxes authorized.</b> Notwithstanding Minnesota Statutes, <br/>
<a id="pl.64.6"></a><var>64.6</var>section 477A.016, or any other law, ordinance, or charter provision to the contrary, the <br/>
<a id="pl.64.7"></a><var>64.7</var>city of Biwabik, upon approval both by its governing body and by the vote of at least <br/>
<a id="pl.64.8"></a><var>64.8</var>seven members of the Iron Range Resources and Rehabilitation Board, may impose any or <br/>
<a id="pl.64.9"></a><var>64.9</var>all of the taxes described in this section.<br/>
<a id="pl.64.10"></a><var>64.10</var>    Subd. 2. <b>Use of proceeds.</b> The proceeds of any taxes imposed under this section, <br/>
<a id="pl.64.11"></a><var>64.11</var>less refunds and costs of collection, must be deposited into the Iron Range Resources and <br/>
<a id="pl.64.12"></a><var>64.12</var>Rehabilitation Board account enterprise fund created under the provisions of Minnesota <br/>
<a id="pl.64.13"></a><var>64.13</var>Statutes, section 298.221, paragraph (c), and must be dedicated and expended by the <br/>
<a id="pl.64.14"></a><var>64.14</var>commissioner of the Iron Range Resources and Rehabilitation Board, upon approval by <br/>
<a id="pl.64.15"></a><var>64.15</var>the vote of at least seven members of the Iron Range Resources and Rehabilitation Board, <br/>
<a id="pl.64.16"></a><var>64.16</var>to pay costs for the construction, renovation, improvement, expansion, and maintenance <br/>
<a id="pl.64.17"></a><var>64.17</var>of public recreational facilities located in those portions of the city within the Giants <br/>
<a id="pl.64.18"></a><var>64.18</var>Ridge Recreation Area as defined in Minnesota Statutes, section 298.22, subdivision 7, or <br/>
<a id="pl.64.19"></a><var>64.19</var>to pay any principal, interest, or premium on any bond issued to finance the construction, <br/>
<a id="pl.64.20"></a><var>64.20</var>renovation, improvement, or expansion of such public recreational facilities.<br/>
<a id="pl.64.21"></a><var>64.21</var>    Subd. 3. <b>Lodging tax.</b> The city of Biwabik, upon approval both by its governing <br/>
<a id="pl.64.22"></a><var>64.22</var>body and by the vote of at least seven members of the Iron Range Resources and <br/>
<a id="pl.64.23"></a><var>64.23</var>Rehabilitation Board, may impose, by ordinance, a tax of not more than five percent on the <br/>
<a id="pl.64.24"></a><var>64.24</var>gross receipts subject to the lodging tax under Minnesota Statutes, section 469.190. This <br/>
<a id="pl.64.25"></a><var>64.25</var>tax is in addition to any tax imposed under Minnesota Statutes, section 469.190, and may <br/>
<a id="pl.64.26"></a><var>64.26</var>be imposed only on gross lodging receipts generated within the Giants Ridge Recreation <br/>
<a id="pl.64.27"></a><var>64.27</var>Area as defined in Minnesota Statutes, section 298.22, subdivision 7.<br/>
<a id="pl.64.28"></a><var>64.28</var>    Subd. 4. <b>Admissions and recreation tax.</b> (a) The city of Biwabik, upon approval <br/>
<a id="pl.64.29"></a><var>64.29</var>both by its governing body and by the vote of at least seven members of the Iron Range <br/>
<a id="pl.64.30"></a><var>64.30</var>Resources and Rehabilitation Board, may impose, by ordinance, a tax of not more than five <br/>
<a id="pl.64.31"></a><var>64.31</var>percent on admission receipts to entertainment and recreational facilities and on receipts <br/>
<a id="pl.64.32"></a><var>64.32</var>from the rental of recreation equipment, at sites within the Giants Ridge Recreation Area as <br/>
<a id="pl.64.33"></a><var>64.33</var>defined in Minnesota Statutes, section 298.22, subdivision 7. The provisions of Minnesota <br/>
<a id="pl.64.34"></a><var>64.34</var>Statutes, section 297A.99, except for subdivisions 2 and 3, govern the imposition, <br/>
<a id="pl.64.35"></a><var>64.35</var>administration, collection, and enforcement of the tax authorized in this subdivision.<br/>
<a id="pl.65.1"></a><var>65.1</var>(b) If the city imposes the tax under paragraph (a), it must include in the ordinance <br/>
<a id="pl.65.2"></a><var>65.2</var>an exemption for purchases of season tickets or passes.<br/>
<a id="pl.65.3"></a><var>65.3</var>    Subd. 5. <b>Food and beverage tax.</b> The city of Biwabik, upon approval both by its <br/>
<a id="pl.65.4"></a><var>65.4</var>governing body and by the vote of at least seven members of the Iron Range Resources <br/>
<a id="pl.65.5"></a><var>65.5</var>and Rehabilitation Board, may impose, by ordinance, an additional sales tax of not more <br/>
<a id="pl.65.6"></a><var>65.6</var>than one percent on sales of food and beverages primarily for consumption on or off <br/>
<a id="pl.65.7"></a><var>65.7</var>the premises by restaurants and places of refreshment as defined by resolution of the <br/>
<a id="pl.65.8"></a><var>65.8</var>city within the Giants Ridge Recreation Area as defined in Minnesota Statutes, section <br/>
<a id="pl.65.9"></a><var>65.9</var>298.22, subdivision 7. The provisions of Minnesota Statutes, section 297A.99, except for <br/>
<a id="pl.65.10"></a><var>65.10</var>subdivisions 2 and 3, govern the imposition, administration, collection, and enforcement <br/>
<a id="pl.65.11"></a><var>65.11</var>of the tax authorized in this subdivision.<br/>
<a id="pl.65.12"></a><var>65.12</var><b>EFFECTIVE DATE.</b>This section shall be effective the day after compliance with <br/>
<a id="pl.65.13"></a><var>65.13</var>Minnesota Statutes, section 645.021, subdivisions 2 and 3, by the governing body of the <br/>
<a id="pl.65.14"></a><var>65.14</var>city of Biwabik. Notwithstanding Minnesota Statutes, section 645.021, subdivision 3, the <br/>
<a id="pl.65.15"></a><var>65.15</var>city may comply with Minnesota Statutes, section 645.021, at any time before January <br/>
<a id="pl.65.16"></a><var>65.16</var>1, 2012.<br/>
<br/>
<a id="bill.4.0.0"></a>

<a id="bill.4.1.0"></a><a id="pl.65.19"></a><var>65.19</var>    Section 1. Minnesota Statutes 2009 Supplement, section 134.34, subdivision 4, is <br/>
<a id="pl.65.20"></a><var>65.20</var>amended to read:<br/>
<a id="pl.65.21"></a><var>65.21</var>    Subd. 4. <b>Limitation.</b> (a) For calendar year 2010 and later, a regional library <br/>
<a id="pl.65.22"></a><var>65.22</var>basic system support grant shall not be made to a regional public library system for a <br/>
<a id="pl.65.23"></a><var>65.23</var>participating city or county which decreases the dollar amount provided for support for <br/>
<a id="pl.65.24"></a><var>65.24</var>operating purposes of public library service below the amount provided by it for the <br/>
<a id="pl.65.25"></a><var>65.25</var>second, or third preceding year, whichever is less. For purposes of this subdivision and <br/>
<a id="pl.65.26"></a><var>65.26</var>subdivision 1, any funds provided under section 
         <statute_ref>473.757, subdivision 2</statute_ref>, for extending <br/>
<a id="pl.65.27"></a><var>65.27</var>library hours of operation shall not be considered amounts provided by a city or county for <br/>
<a id="pl.65.28"></a><var>65.28</var>support for operating purposes of public library service. This subdivision shall not apply <br/>
<a id="pl.65.29"></a><var>65.29</var>to participating cities or counties where the adjusted net tax capacity of that city or county <br/>
<a id="pl.65.30"></a><var>65.30</var>has decreased, if the dollar amount of the reduction in support is not greater than the dollar <br/>
<a id="pl.65.31"></a><var>65.31</var>amount by which support would be decreased if the reduction in support were made in <br/>
<a id="pl.65.32"></a><var>65.32</var>direct proportion to the decrease in adjusted net tax capacity.<br/>
<a id="pl.65.33"></a><var>65.33</var>(b) For calendar year 2009 and later, in any calendar year in which a city's or <br/>
<a id="pl.65.34"></a><var>65.34</var>county's aid under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref> or credits credit reimbursement under <br/>
<a id="pl.66.1"></a><var>66.1</var>section 
         <statute_ref>273.1384</statute_ref> is reduced after the city or county has certified its levy payable in that <br/>
<a id="pl.66.2"></a><var>66.2</var>year, it may reduce its local support by the lesser of:<br/>
<a id="pl.66.3"></a><var>66.3</var>(1) ten percent; or<br/>
<a id="pl.66.4"></a><var>66.4</var>(2) a percent equal to the ratio of the aid and credit reimbursement reductions to the <br/>
<a id="pl.66.5"></a><var>66.5</var>city's or county's revenue base, based on aids certified for the current calendar year. For <br/>
<a id="pl.66.6"></a><var>66.6</var>calendar year 2009 only, the reduction under this paragraph shall be based on 2008 aid and <br/>
<a id="pl.66.7"></a><var>66.7</var>credit reimbursement reductions under the December 2008 unallotment, as well as any <br/>
<a id="pl.66.8"></a><var>66.8</var>aid and credit reimbursement reductions in calendar year 2009. For pay 2009 only, the <br/>
<a id="pl.66.9"></a><var>66.9</var>commissioner of revenue will calculate the reductions under this paragraph and certify <br/>
<a id="pl.66.10"></a><var>66.10</var>them to the commissioner of education within 15 days of May 17, 2009.<br/>
<a id="pl.66.11"></a><var>66.11</var>(c) For taxes payable in 2010 and later, in any payable year in which the total <br/>
<a id="pl.66.12"></a><var>66.12</var>amounts certified for city or county aids under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref> are less <br/>
<a id="pl.66.13"></a><var>66.13</var>than the total amounts paid under those sections in the previous calendar year, a city or <br/>
<a id="pl.66.14"></a><var>66.14</var>county may reduce its local support by the lesser of:<br/>
<a id="pl.66.15"></a><var>66.15</var>(1) ten percent; or<br/>
<a id="pl.66.16"></a><var>66.16</var>(2) a percent equal to the ratio of:<br/>
<a id="pl.66.17"></a><var>66.17</var>(i) the difference between (A) the sum of the aid it was paid under sections 
         <statute_ref>477A.011 <br/>
</statute_ref><a id="pl.66.18"></a><var>66.18</var>to 
         <statute_ref>477A.014</statute_ref> and the credits credit reimbursement it received under section 
         <statute_ref>273.1398</statute_ref> <br/>
<statute_ref><a id="pl.66.19"></a><var>66.19</var>273.1384 
</statute_ref>in the previous calendar year and (B) the sum of the aid it is certified to be paid <br/>
<a id="pl.66.20"></a><var>66.20</var>in the current calendar year under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref> and the credits credit <br/>
<a id="pl.66.21"></a><var>66.21</var>reimbursement estimated to be paid under section 
         <statute_ref>273.1398</statute_ref> 
<statute_ref>273.1384</statute_ref>; to<br/>
<a id="pl.66.22"></a><var>66.22</var>(ii) its revenue base for the previous year, based on aids actually paid in the previous <br/>
<a id="pl.66.23"></a><var>66.23</var>calendar year. The commissioner of revenue shall calculate the percent aid cut for each <br/>
<a id="pl.66.24"></a><var>66.24</var>county and city under this paragraph and certify the percentage cuts to the commissioner <br/>
<a id="pl.66.25"></a><var>66.25</var>of education by August 1 of the year prior to the year in which the reduced aids and credits <br/>
<a id="pl.66.26"></a><var>66.26</var>credit reimbursements are to be paid. The percentage of reduction related to reductions to <br/>
<a id="pl.66.27"></a><var>66.27</var>credits credit reimbursements under section 
         <statute_ref>273.1384</statute_ref> shall be based on the best estimation <br/>
<a id="pl.66.28"></a><var>66.28</var>available as of July 30.<br/>
<a id="pl.66.29"></a><var>66.29</var>(d) Notwithstanding paragraph (a), (b), or (c), no city or county shall reduce its <br/>
<a id="pl.66.30"></a><var>66.30</var>support for public libraries below the minimum level specified in subdivision 1.<br/>
<a id="pl.66.31"></a><var>66.31</var>(e) For purposes of this subdivision, "revenue base" means the sum of:<br/>
<a id="pl.66.32"></a><var>66.32</var>(1) its levy for taxes payable in the current calendar year, including the levy on <br/>
<a id="pl.66.33"></a><var>66.33</var>the fiscal disparities distribution under section 
         <statute_ref>276A.06, subdivision 3</statute_ref>, paragraph (a), <br/>
<a id="pl.66.34"></a><var>66.34</var>or 
         <statute_ref>473F.08, subdivision 3</statute_ref>, paragraph (a);<br/>
<a id="pl.66.35"></a><var>66.35</var>(2) its aid under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref> in the current calendar year; and<br/>
<a id="pl.66.36"></a><var>66.36</var>(3) its taconite aid in the current calendar year under sections 
         <statute_ref>298.28</statute_ref> and 
         <statute_ref>298.282</statute_ref>.<br/>
<a id="pl.67.1"></a><var>67.1</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for support in calendar <br/>
<a id="pl.67.2"></a><var>67.2</var>year 2009 and thereafter and for library grants paid in fiscal year 2010 and thereafter.<br/>
<br/>
<a id="bill.4.2.0"></a><a id="pl.67.3"></a><var>67.3</var>    Sec. 2. Minnesota Statutes 2008, section 270C.87, is amended to read:<br/>
<a id="pl.67.4"></a><var>67.4</var><b>270C.87 REVISION OF MINNESOTA ASSESSORS' MANUAL.</b><br/>
<a id="pl.67.5"></a><var>67.5</var>In accordance with the provisions of section 
         <statute_ref>270C.06</statute_ref> 
<statute_ref>270C.85</statute_ref>, the commissioner <br/>
<a id="pl.67.6"></a><var>67.6</var>shall periodically revise the Minnesota assessors' manual.<br/>
<a id="pl.67.7"></a><var>67.7</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.3.0"></a><a id="pl.67.8"></a><var>67.8</var>    Sec. 3. Minnesota Statutes 2008, section 270C.94, subdivision 3, is amended to read:<br/>
<a id="pl.67.9"></a><var>67.9</var>    Subd. 3. <b>Failure to appraise.</b> When an assessor has failed to properly appraise at <br/>
<a id="pl.67.10"></a><var>67.10</var>least one-fifth of the parcels of property in a district or county as provided in section <br/>
<statute_ref><a id="pl.67.11"></a><var>67.11</var>273.01
         </statute_ref>, the commissioner shall may appoint a special assessor and deputy assessor <br/>
<a id="pl.67.12"></a><var>67.12</var>as necessary and cause a reappraisal to be made of the property due for reassessment <br/>
<a id="pl.67.13"></a><var>67.13</var>in accordance with law.<br/>
<a id="pl.67.14"></a><var>67.14</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.4.0"></a><a id="pl.67.15"></a><var>67.15</var>    Sec. 4. Minnesota Statutes 2008, section 272.025, subdivision 1, is amended to read:<br/>
<a id="pl.67.16"></a><var>67.16</var>    Subdivision 1. <b>Statement of exemption.</b> (a) Except in the case of churches and <br/>
<a id="pl.67.17"></a><var>67.17</var>houses of worship, property solely used for educational purposes by academies, colleges, <br/>
<a id="pl.67.18"></a><var>67.18</var>universities or seminaries of learning, property owned by the state of Minnesota or any <br/>
<a id="pl.67.19"></a><var>67.19</var>political subdivision thereof, and property exempt from taxation under section 
         <statute_ref>272.02, <br/>
<a id="pl.67.20"></a><var>67.20</var>subdivisions 9, 10, 13, 15, 18, 20, and 22
         </statute_ref> to 26 25, and at the times provided in subdivision <br/>
<a id="pl.67.21"></a><var>67.21</var>3, a taxpayer claiming an exemption from taxation on property described in section <br/>
<statute_ref><a id="pl.67.22"></a><var>67.22</var>272.02, subdivisions 1 to 33
         </statute_ref>, shall must file a statement of exemption with the assessor of <br/>
<a id="pl.67.23"></a><var>67.23</var>the assessment district in which the property is located. <br/>
<a id="pl.67.24"></a><var>67.24</var>(b) A taxpayer claiming an exemption from taxation on property described in section <br/>
<statute_ref><a id="pl.67.25"></a><var>67.25</var>272.02, subdivision 10
         </statute_ref>, shall must file a statement of exemption with the commissioner <br/>
<a id="pl.67.26"></a><var>67.26</var>of revenue, on or before February 15 of each year for which the taxpayer claims an <br/>
<a id="pl.67.27"></a><var>67.27</var>exemption. <br/>
<a id="pl.67.28"></a><var>67.28</var>(c) In case of sickness, absence or other disability or for good cause, the assessor <br/>
<a id="pl.67.29"></a><var>67.29</var>or the commissioner may extend the time for filing the statement of exemption for a <br/>
<a id="pl.67.30"></a><var>67.30</var>period not to exceed 60 days.<br/>
<a id="pl.67.31"></a><var>67.31</var>(d) The commissioner of revenue shall prescribe the form and contents of the <br/>
<a id="pl.67.32"></a><var>67.32</var>statement of exemption.<br/>
<a id="pl.68.1"></a><var>68.1</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2012 and <br/>
<a id="pl.68.2"></a><var>68.2</var>thereafter.<br/>
<br/>
<a id="bill.4.5.0"></a><a id="pl.68.3"></a><var>68.3</var>    Sec. 5. Minnesota Statutes 2008, section 272.025, subdivision 3, is amended to read:<br/>
<a id="pl.68.4"></a><var>68.4</var>    Subd. 3. <b>Filing dates.</b> (a) The statement required by subdivision 1, paragraph <br/>
<a id="pl.68.5"></a><var>68.5</var>(a), must be filed with the assessor by February 1 of the assessment year, however, any <br/>
<a id="pl.68.6"></a><var>68.6</var>taxpayer who has filed the statement required by subdivision 1 more than 12 months prior <br/>
<a id="pl.68.7"></a><var>68.7</var>to February 1, 1983, or February 1 of each third year after 1983, shall file a statement by <br/>
<a id="pl.68.8"></a><var>68.8</var>February 1, 1983, and by February 1 of each third year thereafter.<br/>
<a id="pl.68.9"></a><var>68.9</var>(b) For churches and houses of worship, and property solely used for educational <br/>
<a id="pl.68.10"></a><var>68.10</var>purposes by academies, colleges, universities, or seminaries of learning, no statement is <br/>
<a id="pl.68.11"></a><var>68.11</var>required after the statement filed for the assessment year in which the exemption began.<br/>
<a id="pl.68.12"></a><var>68.12</var>(c) This section does not apply to existing churches and houses of worship, and <br/>
<a id="pl.68.13"></a><var>68.13</var>property solely used for educational purposes by academies, colleges, universities, or <br/>
<a id="pl.68.14"></a><var>68.14</var>seminaries of learning that were exempt for taxes payable in 2011.<br/>
<a id="pl.68.15"></a><var>68.15</var><b>EFFECTIVE DATE.</b>This section is effective for taxes payable in 2012 and <br/>
<a id="pl.68.16"></a><var>68.16</var>thereafter.<br/>
<br/>
<a id="bill.4.6.0"></a><a id="pl.68.17"></a><var>68.17</var>    Sec. 6. Minnesota Statutes 2008, section 272.029, subdivision 4, is amended to read:<br/>
<a id="pl.68.18"></a><var>68.18</var>    Subd. 4. <b>Reports.</b> (a) An owner of a wind energy conversion system subject to tax <br/>
<a id="pl.68.19"></a><var>68.19</var>under subdivision 3 shall file a report with the commissioner of revenue annually on or <br/>
<a id="pl.68.20"></a><var>68.20</var>before February 1 detailing the amount of electricity in kilowatt-hours that was produced <br/>
<a id="pl.68.21"></a><var>68.21</var>by the wind energy conversion system for the previous calendar year. The commissioner <br/>
<a id="pl.68.22"></a><var>68.22</var>shall prescribe the form of the report. The report must contain the information required <br/>
<a id="pl.68.23"></a><var>68.23</var>by the commissioner to determine the tax due to each county under this section for the <br/>
<a id="pl.68.24"></a><var>68.24</var>current year. If an owner of a wind energy conversion system subject to taxation under <br/>
<a id="pl.68.25"></a><var>68.25</var>this section fails to file the report by the due date, the commissioner of revenue shall <br/>
<a id="pl.68.26"></a><var>68.26</var>determine the tax based upon the nameplate capacity of the system multiplied by a <br/>
<a id="pl.68.27"></a><var>68.27</var>capacity factor of 40 60 percent.<br/>
<a id="pl.68.28"></a><var>68.28</var>(b) On or before February 28, the commissioner of revenue shall notify the owner of <br/>
<a id="pl.68.29"></a><var>68.29</var>the wind energy conversion systems of the tax due to each county for the current year and <br/>
<a id="pl.68.30"></a><var>68.30</var>shall certify to the county auditor of each county in which the systems are located the tax <br/>
<a id="pl.68.31"></a><var>68.31</var>due from each owner for the current year.<br/>
<a id="pl.68.32"></a><var>68.32</var><b>EFFECTIVE DATE.</b>This section is effective beginning with reports due on <br/>
<a id="pl.68.33"></a><var>68.33</var>February 1, 2011, and thereafter.<br/>
<br/>
<a id="bill.4.7.0"></a><a id="pl.69.1"></a><var>69.1</var>    Sec. 7. Minnesota Statutes 2008, section 272.029, subdivision 7, is amended to read:<br/>
<a id="pl.69.2"></a><var>69.2</var>    Subd. 7. <b>Exemption.</b> The tax imposed under this section does not apply to <br/>
<a id="pl.69.3"></a><var>69.3</var>electricity produced by wind energy conversion systems located in a job opportunity <br/>
<a id="pl.69.4"></a><var>69.4</var>building zone, designated under section 
<statute_ref>469.314</statute_ref>, for the duration of the zone. The <br/>
<a id="pl.69.5"></a><var>69.5</var>exemption applies beginning for the first calendar year after designation of the zone <br/>
<a id="pl.69.6"></a><var>69.6</var>and applies to each calendar year that begins during the designation of the zone. The <br/>
<a id="pl.69.7"></a><var>69.7</var>exemption only applies if the owner of the system is a qualified business under section <br/>
<a id="pl.69.8"></a><var>69.8</var>469.310, subdivision 11, who has entered into a business subsidy agreement that covers <br/>
<a id="pl.69.9"></a><var>69.9</var>the land on which the system is situated. <br/>
<a id="pl.69.10"></a><var>69.10</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.8.0"></a><a id="pl.69.11"></a><var>69.11</var>    Sec. 8. Minnesota Statutes 2008, section 273.113, subdivision 3, is amended to read:<br/>
<a id="pl.69.12"></a><var>69.12</var>    Subd. 3. <b>Reimbursement for lost revenue.</b> The county auditor shall certify <br/>
<a id="pl.69.13"></a><var>69.13</var>to the commissioner of revenue, as part of the abstracts of tax lists required to be filed <br/>
<a id="pl.69.14"></a><var>69.14</var>with the commissioner under section 
         <statute_ref>275.29</statute_ref>, the amount of tax lost to the county from <br/>
<a id="pl.69.15"></a><var>69.15</var>the property tax credit under subdivision 2. Any prior year adjustments must also be <br/>
<a id="pl.69.16"></a><var>69.16</var>certified in the abstracts of tax lists. The commissioner of revenue shall review the <br/>
<a id="pl.69.17"></a><var>69.17</var>certifications to determine their accuracy. The commissioner may make the changes <br/>
<a id="pl.69.18"></a><var>69.18</var>in the certification that are considered necessary or return a certification to the county <br/>
<a id="pl.69.19"></a><var>69.19</var>auditor for corrections. The commissioner shall reimburse each taxing district, other than <br/>
<a id="pl.69.20"></a><var>69.20</var>school districts, for the taxes lost. The payments must be made at the time provided in <br/>
<a id="pl.69.21"></a><var>69.21</var>section 
         <statute_ref>473H.10</statute_ref> for payment to taxing jurisdictions in the same proportion that the ad <br/>
<a id="pl.69.22"></a><var>69.22</var>valorem tax is distributed. Reimbursements to school districts must be made as provided <br/>
<a id="pl.69.23"></a><var>69.23</var>in section 273.1392. The amount necessary to make the reimbursements under this section <br/>
<a id="pl.69.24"></a><var>69.24</var>is annually appropriated from the general fund to the commissioner of revenue.<br/>
<a id="pl.69.25"></a><var>69.25</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for taxes payable in <br/>
<a id="pl.69.26"></a><var>69.26</var>2009 and thereafter.<br/>
<br/>
<a id="bill.4.9.0"></a><a id="pl.69.27"></a><var>69.27</var>    Sec. 9. Minnesota Statutes 2009 Supplement, section 273.114, subdivision 2, is <br/>
<a id="pl.69.28"></a><var>69.28</var>amended to read:<br/>
<a id="pl.69.29"></a><var>69.29</var>    Subd. 2. <b>Requirements.</b> Class 2a or 2b property that had been assessed under <br/>
<a id="pl.69.30"></a><var>69.30</var>Minnesota Statutes 2006, section 273.111, or that is part of an agricultural homestead <br/>
<a id="pl.69.31"></a><var>69.31</var>under Minnesota Statutes, section 273.13, subdivision 23, paragraph (a), is entitled to <br/>
<a id="pl.69.32"></a><var>69.32</var>valuation and tax deferment under this section if:<br/>
<a id="pl.69.33"></a><var>69.33</var>(1) the land consists of at least ten acres;<br/>
<a id="pl.70.1"></a><var>70.1</var>(2) a conservation management plan for the land must be prepared by an approved <br/>
<a id="pl.70.2"></a><var>70.2</var>plan writer and implemented during the period in which the land is subject to valuation <br/>
<a id="pl.70.3"></a><var>70.3</var>and deferment under this section;<br/>
<a id="pl.70.4"></a><var>70.4</var>(3) the land must be enrolled for a minimum of ten years; and<br/>
<a id="pl.70.5"></a><var>70.5</var>(4) there are no delinquent property taxes on the land.; and<br/>
<a id="pl.70.6"></a><var>70.6</var>Real estate may (5) the property is not be also enrolled for valuation and deferment <br/>
<a id="pl.70.7"></a><var>70.7</var>under this section and section 273.111, or 273.112, or 273.117, or chapter 290C, <br/>
<a id="pl.70.8"></a><var>70.8</var>concurrently or 473H.<br/>
<a id="pl.70.9"></a><var>70.9</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.10.0"></a><a id="pl.70.10"></a><var>70.10</var>    Sec. 10. Minnesota Statutes 2008, section 273.1392, is amended to read:<br/>
<a id="pl.70.11"></a><var>70.11</var><b>273.1392 PAYMENT; SCHOOL DISTRICTS.</b><br/>
<a id="pl.70.12"></a><var>70.12</var>The amounts of bovine tuberculosis credit reimbursements under section 273.113; <br/>
<a id="pl.70.13"></a><var>70.13</var>conservation tax credits under section 
         <statute_ref>273.119</statute_ref>; disaster or emergency reimbursement <br/>
<a id="pl.70.14"></a><var>70.14</var>under sections 
         <statute_ref>273.1231</statute_ref> to 
         <statute_ref>273.1235</statute_ref>; homestead and agricultural credits under section <br/>
<statute_ref><a id="pl.70.15"></a><var>70.15</var>273.1384
         </statute_ref>; aids and credits under section 
         <statute_ref>273.1398</statute_ref>; wetlands reimbursement under <br/>
<a id="pl.70.16"></a><var>70.16</var>section 
         <statute_ref>275.295</statute_ref>; enterprise zone property credit payments under section 
         <statute_ref>469.171</statute_ref>; and <br/>
<a id="pl.70.17"></a><var>70.17</var>metropolitan agricultural preserve reduction under section 
         <statute_ref>473H.10</statute_ref> for school districts, <br/>
<a id="pl.70.18"></a><var>70.18</var>shall be certified to the Department of Education by the Department of Revenue. The <br/>
<a id="pl.70.19"></a><var>70.19</var>amounts so certified shall be paid according to section 
         <statute_ref>127A.45, subdivisions 9 and 13</statute_ref>. <br/>
<a id="pl.70.20"></a><var>70.20</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for taxes payable in <br/>
<a id="pl.70.21"></a><var>70.21</var>2009 and thereafter.<br/>
<br/>
<a id="bill.4.11.0"></a><a id="pl.70.22"></a><var>70.22</var>    Sec. 11. Minnesota Statutes 2009 Supplement, section 275.065, subdivision 3, is <br/>
<a id="pl.70.23"></a><var>70.23</var>amended to read:<br/>
<a id="pl.70.24"></a><var>70.24</var>    Subd. 3. <b>Notice of proposed property taxes.</b> (a) The county auditor shall prepare <br/>
<a id="pl.70.25"></a><var>70.25</var>and the county treasurer shall deliver after November 10 and on or before November 24 <br/>
<a id="pl.70.26"></a><var>70.26</var>each year, by first class mail to each taxpayer at the address listed on the county's current <br/>
<a id="pl.70.27"></a><var>70.27</var>year's assessment roll, a notice of proposed property taxes. Upon written request by <br/>
<a id="pl.70.28"></a><var>70.28</var>the taxpayer, the treasurer may send the notice in electronic form or by electronic mail <br/>
<a id="pl.70.29"></a><var>70.29</var>instead of on paper or by ordinary mail.<br/>
<a id="pl.70.30"></a><var>70.30</var>    (b) The commissioner of revenue shall prescribe the form of the notice.<br/>
<a id="pl.70.31"></a><var>70.31</var>    (c) The notice must inform taxpayers that it contains the amount of property taxes <br/>
<a id="pl.70.32"></a><var>70.32</var>each taxing authority proposes to collect for taxes payable the following year. In the <br/>
<a id="pl.70.33"></a><var>70.33</var>case of a town, or in the case of the state general tax, the final tax amount will be its <br/>
<a id="pl.71.1"></a><var>71.1</var>proposed tax. The notice must clearly state for each city that has a population over 500, <br/>
<a id="pl.71.2"></a><var>71.2</var>county, school district, regional library authority established under section 
         <statute_ref>134.201</statute_ref>, and <br/>
<a id="pl.71.3"></a><var>71.3</var>metropolitan taxing districts as defined in paragraph (i), the time and place of the a meeting <br/>
<a id="pl.71.4"></a><var>71.4</var>for each taxing authorities' regularly scheduled meetings authority in which the budget <br/>
<a id="pl.71.5"></a><var>71.5</var>and levy will be discussed and public input allowed, prior to the final budget and levy <br/>
<a id="pl.71.6"></a><var>71.6</var>determined, which must occur after November 24 determination. The taxing authorities <br/>
<a id="pl.71.7"></a><var>71.7</var>must provide the county auditor with the information to be included in the notice on or <br/>
<a id="pl.71.8"></a><var>71.8</var>before the time it certifies its proposed levy under subdivision 1. The public must be <br/>
<a id="pl.71.9"></a><var>71.9</var>allowed to speak at the meetings and the meetings shall  that meeting, which must occur <br/>
<a id="pl.71.10"></a><var>71.10</var>after November 24 and must not be held before 6:00 p.m. It must provide a telephone <br/>
<a id="pl.71.11"></a><var>71.11</var>number for the taxing authority that taxpayers may call if they have questions related to <br/>
<a id="pl.71.12"></a><var>71.12</var>the notice and an address where comments will be received by mail.<br/>
<a id="pl.71.13"></a><var>71.13</var>    (d) The notice must state for each parcel:<br/>
<a id="pl.71.14"></a><var>71.14</var>    (1) the market value of the property as determined under section 
         <statute_ref>273.11</statute_ref>, and used <br/>
<a id="pl.71.15"></a><var>71.15</var>for computing property taxes payable in the following year and for taxes payable in the <br/>
<a id="pl.71.16"></a><var>71.16</var>current year as each appears in the records of the county assessor on November 1 of the <br/>
<a id="pl.71.17"></a><var>71.17</var>current year; and, in the case of residential property, whether the property is classified as <br/>
<a id="pl.71.18"></a><var>71.18</var>homestead or nonhomestead. The notice must clearly inform taxpayers of the years to <br/>
<a id="pl.71.19"></a><var>71.19</var>which the market values apply and that the values are final values;<br/>
<a id="pl.71.20"></a><var>71.20</var>    (2) the items listed below, shown separately by county, city or town, and state general <br/>
<a id="pl.71.21"></a><var>71.21</var>tax, net of the residential and agricultural homestead credit under section 
         <statute_ref>273.1384</statute_ref>, voter <br/>
<a id="pl.71.22"></a><var>71.22</var>approved school levy, other local school levy, and the sum of the special taxing districts, <br/>
<a id="pl.71.23"></a><var>71.23</var>and as a total of all taxing authorities:<br/>
<a id="pl.71.24"></a><var>71.24</var>    (i) the actual tax for taxes payable in the current year; and<br/>
<a id="pl.71.25"></a><var>71.25</var>    (ii) the proposed tax amount.<br/>
<a id="pl.71.26"></a><var>71.26</var>    If the county levy under clause (2) includes an amount for a lake improvement <br/>
<a id="pl.71.27"></a><var>71.27</var>district as defined under sections 
         <statute_ref>103B.501</statute_ref> to 
         <statute_ref>103B.581</statute_ref>, the amount attributable for that <br/>
<a id="pl.71.28"></a><var>71.28</var>purpose must be separately stated from the remaining county levy amount.<br/>
<a id="pl.71.29"></a><var>71.29</var>    In the case of a town or the state general tax, the final tax shall also be its proposed <br/>
<a id="pl.71.30"></a><var>71.30</var>tax unless the town changes its levy at a special town meeting under section 
         <statute_ref>365.52</statute_ref>. If a <br/>
<a id="pl.71.31"></a><var>71.31</var>school district has certified under section 
         <statute_ref>126C.17, subdivision 9</statute_ref>, that a referendum will <br/>
<a id="pl.71.32"></a><var>71.32</var>be held in the school district at the November general election, the county auditor must <br/>
<a id="pl.71.33"></a><var>71.33</var>note next to the school district's proposed amount that a referendum is pending and that, if <br/>
<a id="pl.71.34"></a><var>71.34</var>approved by the voters, the tax amount may be higher than shown on the notice. In the <br/>
<a id="pl.71.35"></a><var>71.35</var>case of the city of Minneapolis, the levy for Minneapolis Park and Recreation shall be <br/>
<a id="pl.71.36"></a><var>71.36</var>listed separately from the remaining amount of the city's levy. In the case of the city of <br/>
<a id="pl.72.1"></a><var>72.1</var>St. Paul, the levy for the St. Paul Library Agency must be listed separately from the <br/>
<a id="pl.72.2"></a><var>72.2</var>remaining amount of the city's levy. In the case of Ramsey County, any amount levied <br/>
<a id="pl.72.3"></a><var>72.3</var>under section 
         <statute_ref>134.07</statute_ref> may be listed separately from the remaining amount of the county's <br/>
<a id="pl.72.4"></a><var>72.4</var>levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax <br/>
<a id="pl.72.5"></a><var>72.5</var>under chapter 276A or 473F applies, the proposed tax levy on the captured value or the <br/>
<a id="pl.72.6"></a><var>72.6</var>proposed tax levy on the tax capacity subject to the areawide tax must each be stated <br/>
<a id="pl.72.7"></a><var>72.7</var>separately and not included in the sum of the special taxing districts; and<br/>
<a id="pl.72.8"></a><var>72.8</var>    (3) the increase or decrease between the total taxes payable in the current year and <br/>
<a id="pl.72.9"></a><var>72.9</var>the total proposed taxes, expressed as a percentage.<br/>
<a id="pl.72.10"></a><var>72.10</var>    For purposes of this section, the amount of the tax on homesteads qualifying under <br/>
<a id="pl.72.11"></a><var>72.11</var>the senior citizens' property tax deferral program under chapter 290B is the total amount <br/>
<a id="pl.72.12"></a><var>72.12</var>of property tax before subtraction of the deferred property tax amount.<br/>
<a id="pl.72.13"></a><var>72.13</var>    (e) The notice must clearly state that the proposed or final taxes do not include <br/>
<a id="pl.72.14"></a><var>72.14</var>the following:<br/>
<a id="pl.72.15"></a><var>72.15</var>    (1) special assessments;<br/>
<a id="pl.72.16"></a><var>72.16</var>    (2) levies approved by the voters after the date the proposed taxes are certified, <br/>
<a id="pl.72.17"></a><var>72.17</var>including bond referenda and school district levy referenda;<br/>
<a id="pl.72.18"></a><var>72.18</var>    (3) a levy limit increase approved by the voters by the first Tuesday after the first <br/>
<a id="pl.72.19"></a><var>72.19</var>Monday in November of the levy year as provided under section 
         <statute_ref>275.73</statute_ref>;<br/>
<a id="pl.72.20"></a><var>72.20</var>    (4) amounts necessary to pay cleanup or other costs due to a natural disaster <br/>
<a id="pl.72.21"></a><var>72.21</var>occurring after the date the proposed taxes are certified;<br/>
<a id="pl.72.22"></a><var>72.22</var>    (5) amounts necessary to pay tort judgments against the taxing authority that become <br/>
<a id="pl.72.23"></a><var>72.23</var>final after the date the proposed taxes are certified; and<br/>
<a id="pl.72.24"></a><var>72.24</var>    (6) the contamination tax imposed on properties which received market value <br/>
<a id="pl.72.25"></a><var>72.25</var>reductions for contamination.<br/>
<a id="pl.72.26"></a><var>72.26</var>    (f) Except as provided in subdivision 7, failure of the county auditor to prepare or <br/>
<a id="pl.72.27"></a><var>72.27</var>the county treasurer to deliver the notice as required in this section does not invalidate the <br/>
<a id="pl.72.28"></a><var>72.28</var>proposed or final tax levy or the taxes payable pursuant to the tax levy.<br/>
<a id="pl.72.29"></a><var>72.29</var>    (g) If the notice the taxpayer receives under this section lists the property as <br/>
<a id="pl.72.30"></a><var>72.30</var>nonhomestead, and satisfactory documentation is provided to the county assessor by the <br/>
<a id="pl.72.31"></a><var>72.31</var>applicable deadline, and the property qualifies for the homestead classification in that <br/>
<a id="pl.72.32"></a><var>72.32</var>assessment year, the assessor shall reclassify the property to homestead for taxes payable <br/>
<a id="pl.72.33"></a><var>72.33</var>in the following year.<br/>
<a id="pl.72.34"></a><var>72.34</var>    (h) In the case of class 4 residential property used as a residence for lease or rental <br/>
<a id="pl.72.35"></a><var>72.35</var>periods of 30 days or more, the taxpayer must either:<br/>
<a id="pl.73.1"></a><var>73.1</var>    (1) mail or deliver a copy of the notice of proposed property taxes to each tenant, <br/>
<a id="pl.73.2"></a><var>73.2</var>renter, or lessee; or<br/>
<a id="pl.73.3"></a><var>73.3</var>    (2) post a copy of the notice in a conspicuous place on the premises of the property.<br/>
<a id="pl.73.4"></a><var>73.4</var>    The notice must be mailed or posted by the taxpayer by November 27 or within <br/>
<a id="pl.73.5"></a><var>73.5</var>three days of receipt of the notice, whichever is later. A taxpayer may notify the county <br/>
<a id="pl.73.6"></a><var>73.6</var>treasurer of the address of the taxpayer, agent, caretaker, or manager of the premises to <br/>
<a id="pl.73.7"></a><var>73.7</var>which the notice must be mailed in order to fulfill the requirements of this paragraph.<br/>
<a id="pl.73.8"></a><var>73.8</var>    (i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing <br/>
<a id="pl.73.9"></a><var>73.9</var>districts" means the following taxing districts in the seven-county metropolitan area that <br/>
<a id="pl.73.10"></a><var>73.10</var>levy a property tax for any of the specified purposes listed below:<br/>
<a id="pl.73.11"></a><var>73.11</var>    (1) Metropolitan Council under section 
         <statute_ref>473.132</statute_ref>, 
         <statute_ref>473.167</statute_ref>, 
         <statute_ref>473.249</statute_ref>, 
         <statute_ref>473.325</statute_ref>, <br/>
<statute_ref><a id="pl.73.12"></a><var>73.12</var>473.446
         </statute_ref>, 
         <statute_ref>473.521</statute_ref>, 
         <statute_ref>473.547</statute_ref>, or 
         <statute_ref>473.834</statute_ref>;<br/>
<a id="pl.73.13"></a><var>73.13</var>    (2) Metropolitan Airports Commission under section 
         <statute_ref>473.667</statute_ref>, 
         <statute_ref>473.671</statute_ref>, or 
         <statute_ref>473.672</statute_ref>; <br/>
<a id="pl.73.14"></a><var>73.14</var>and<br/>
<a id="pl.73.15"></a><var>73.15</var>    (3) Metropolitan Mosquito Control Commission under section 
         <statute_ref>473.711</statute_ref>.<br/>
<a id="pl.73.16"></a><var>73.16</var>    For purposes of this section, any levies made by the regional rail authorities in the <br/>
<a id="pl.73.17"></a><var>73.17</var>county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter <br/>
<a id="pl.73.18"></a><var>73.18</var>398A shall be included with the appropriate county's levy.<br/>
<a id="pl.73.19"></a><var>73.19</var>    (j) The governing body of a county, city, or school district may, with the consent <br/>
<a id="pl.73.20"></a><var>73.20</var>of the county board, include supplemental information with the statement of proposed <br/>
<a id="pl.73.21"></a><var>73.21</var>property taxes about the impact of state aid increases or decreases on property tax <br/>
<a id="pl.73.22"></a><var>73.22</var>increases or decreases and on the level of services provided in the affected jurisdiction. <br/>
<a id="pl.73.23"></a><var>73.23</var>This supplemental information may include information for the following year, the current <br/>
<a id="pl.73.24"></a><var>73.24</var>year, and for as many consecutive preceding years as deemed appropriate by the governing <br/>
<a id="pl.73.25"></a><var>73.25</var>body of the county, city, or school district. It may include only information regarding:<br/>
<a id="pl.73.26"></a><var>73.26</var>    (1) the impact of inflation as measured by the implicit price deflator for state and <br/>
<a id="pl.73.27"></a><var>73.27</var>local government purchases;<br/>
<a id="pl.73.28"></a><var>73.28</var>    (2) population growth and decline;<br/>
<a id="pl.73.29"></a><var>73.29</var>    (3) state or federal government action; and<br/>
<a id="pl.73.30"></a><var>73.30</var>    (4) other financial factors that affect the level of property taxation and local services <br/>
<a id="pl.73.31"></a><var>73.31</var>that the governing body of the county, city, or school district may deem appropriate to <br/>
<a id="pl.73.32"></a><var>73.32</var>include.<br/>
<a id="pl.73.33"></a><var>73.33</var>    The information may be presented using tables, written narrative, and graphic <br/>
<a id="pl.73.34"></a><var>73.34</var>representations and may contain instruction toward further sources of information or <br/>
<a id="pl.73.35"></a><var>73.35</var>opportunity for comment.<br/>
<a id="pl.74.1"></a><var>74.1</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for taxes payable in <br/>
<a id="pl.74.2"></a><var>74.2</var>2010 and thereafter.<br/>
<br/>
<a id="bill.4.12.0"></a><a id="pl.74.3"></a><var>74.3</var>    Sec. 12. Minnesota Statutes 2009 Supplement, section 275.70, subdivision 5, as <br/>
<a id="pl.74.4"></a><var>74.4</var>amended by Laws 2010, chapter 215, article 13, section 3, is amended to read:<br/>
<a id="pl.74.5"></a><var>74.5</var>    Subd. 5. <b>Special levies.</b> "Special levies" means those portions of ad valorem taxes <br/>
<a id="pl.74.6"></a><var>74.6</var>levied by a local governmental unit for the following purposes or in the following manner:<br/>
<a id="pl.74.7"></a><var>74.7</var>    (1) to pay the costs of the principal and interest on bonded indebtedness or to <br/>
<a id="pl.74.8"></a><var>74.8</var>reimburse for the amount of liquor store revenues used to pay the principal and interest <br/>
<a id="pl.74.9"></a><var>74.9</var>due on municipal liquor store bonds in the year preceding the year for which the levy <br/>
<a id="pl.74.10"></a><var>74.10</var>limit is calculated;<br/>
<a id="pl.74.11"></a><var>74.11</var>    (2) to pay the costs of principal and interest on certificates of indebtedness issued for <br/>
<a id="pl.74.12"></a><var>74.12</var>any corporate purpose except for the following:<br/>
<a id="pl.74.13"></a><var>74.13</var>    (i) tax anticipation or aid anticipation certificates of indebtedness;<br/>
<a id="pl.74.14"></a><var>74.14</var>    (ii) certificates of indebtedness issued under sections 
         <statute_ref>298.28</statute_ref> and 
         <statute_ref>298.282</statute_ref>;<br/>
<a id="pl.74.15"></a><var>74.15</var>    (iii) certificates of indebtedness used to fund current expenses or to pay the costs of <br/>
<a id="pl.74.16"></a><var>74.16</var>extraordinary expenditures that result from a public emergency; or<br/>
<a id="pl.74.17"></a><var>74.17</var>    (iv) certificates of indebtedness used to fund an insufficiency in tax receipts or an <br/>
<a id="pl.74.18"></a><var>74.18</var>insufficiency in other revenue sources, provided that nothing in this subdivision limits the <br/>
<a id="pl.74.19"></a><var>74.19</var>special levy authorized under section 475.755;<br/>
<a id="pl.74.20"></a><var>74.20</var>    (3) to provide for the bonded indebtedness portion of payments made to another <br/>
<a id="pl.74.21"></a><var>74.21</var>political subdivision of the state of Minnesota;<br/>
<a id="pl.74.22"></a><var>74.22</var>    (4) to fund payments made to the Minnesota State Armory Building Commission <br/>
<a id="pl.74.23"></a><var>74.23</var>under section 
         <statute_ref>193.145, subdivision 2</statute_ref>, to retire the principal and interest on armory <br/>
<a id="pl.74.24"></a><var>74.24</var>construction bonds;<br/>
<a id="pl.74.25"></a><var>74.25</var>    (5) property taxes approved by voters which are levied against the referendum <br/>
<a id="pl.74.26"></a><var>74.26</var>market value as provided under section 
         <statute_ref>275.61</statute_ref>;<br/>
<a id="pl.74.27"></a><var>74.27</var>    (6) to fund matching requirements needed to qualify for federal or state grants or <br/>
<a id="pl.74.28"></a><var>74.28</var>programs to the extent that either (i) the matching requirement exceeds the matching <br/>
<a id="pl.74.29"></a><var>74.29</var>requirement in calendar year 2001, or (ii) it is a new matching requirement that did not <br/>
<a id="pl.74.30"></a><var>74.30</var>exist prior to 2002;<br/>
<a id="pl.74.31"></a><var>74.31</var>    (7) to pay the expenses reasonably and necessarily incurred in preparing for or <br/>
<a id="pl.74.32"></a><var>74.32</var>repairing the effects of natural disaster including the occurrence or threat of widespread <br/>
<a id="pl.74.33"></a><var>74.33</var>or severe damage, injury, or loss of life or property resulting from natural causes, in <br/>
<a id="pl.74.34"></a><var>74.34</var>accordance with standards formulated by the Emergency Services Division of the state <br/>
<a id="pl.75.1"></a><var>75.1</var>Department of Public Safety, as allowed by the commissioner of revenue under section <br/>
<statute_ref><a id="pl.75.2"></a><var>75.2</var>275.74, subdivision 2
         </statute_ref>;<br/>
<a id="pl.75.3"></a><var>75.3</var>    (8) pay amounts required to correct an error in the levy certified to the county <br/>
<a id="pl.75.4"></a><var>75.4</var>auditor by a city or county in a levy year, but only to the extent that when added to the <br/>
<a id="pl.75.5"></a><var>75.5</var>preceding year's levy it is not in excess of an applicable statutory, special law or charter <br/>
<a id="pl.75.6"></a><var>75.6</var>limitation, or the limitation imposed on the governmental subdivision by sections 
         <statute_ref>275.70 <br/>
</statute_ref><a id="pl.75.7"></a><var>75.7</var>to 
         <statute_ref>275.74</statute_ref> in the preceding levy year;<br/>
<a id="pl.75.8"></a><var>75.8</var>    (9) to pay an abatement under section 
         <statute_ref>469.1815</statute_ref>;<br/>
<a id="pl.75.9"></a><var>75.9</var>    (10) to pay any costs attributable to increases in the employer contribution rates <br/>
<a id="pl.75.10"></a><var>75.10</var>under chapter 353, or locally administered pension plans, that are effective after June <br/>
<a id="pl.75.11"></a><var>75.11</var>30, 2001;<br/>
<a id="pl.75.12"></a><var>75.12</var>    (11) to pay the operating or maintenance costs of a county jail as authorized in <br/>
<a id="pl.75.13"></a><var>75.13</var>section 
         <statute_ref>641.01</statute_ref> or 
         <statute_ref>641.262</statute_ref>, or of a correctional facility as defined in section 
         <statute_ref>241.021, <br/>
<a id="pl.75.14"></a><var>75.14</var>subdivision 1
         </statute_ref>, paragraph (f), to the extent that the county can demonstrate to the <br/>
<a id="pl.75.15"></a><var>75.15</var>commissioner of revenue that the amount has been included in the county budget as <br/>
<a id="pl.75.16"></a><var>75.16</var>a direct result of a rule, minimum requirement, minimum standard, or directive of the <br/>
<a id="pl.75.17"></a><var>75.17</var>Department of Corrections, or to pay the operating or maintenance costs of a regional jail <br/>
<a id="pl.75.18"></a><var>75.18</var>as authorized in section 
         <statute_ref>641.262</statute_ref>. For purposes of this clause, a district court order is <br/>
<a id="pl.75.19"></a><var>75.19</var>not a rule, minimum requirement, minimum standard, or directive of the Department of <br/>
<a id="pl.75.20"></a><var>75.20</var>Corrections. If the county utilizes this special levy, except to pay operating or maintenance <br/>
<a id="pl.75.21"></a><var>75.21</var>costs of a new regional jail facility under sections 
         <statute_ref>641.262</statute_ref> to 
         <statute_ref>641.264</statute_ref> which will not <br/>
<a id="pl.75.22"></a><var>75.22</var>replace an existing jail facility, any amount levied by the county in the previous levy year <br/>
<a id="pl.75.23"></a><var>75.23</var>for the purposes specified under this clause and included in the county's previous year's <br/>
<a id="pl.75.24"></a><var>75.24</var>levy limitation computed under section 
         <statute_ref>275.71</statute_ref>, shall be deducted from the levy limit <br/>
<a id="pl.75.25"></a><var>75.25</var>base under section 
         <statute_ref>275.71, subdivision 2</statute_ref>, when determining the county's current year <br/>
<a id="pl.75.26"></a><var>75.26</var>levy limitation. The county shall provide the necessary information to the commissioner <br/>
<a id="pl.75.27"></a><var>75.27</var>of revenue for making this determination;<br/>
<a id="pl.75.28"></a><var>75.28</var>    (12) to pay for operation of a lake improvement district, as authorized under section <br/>
<statute_ref><a id="pl.75.29"></a><var>75.29</var>103B.555
         </statute_ref>. If the county utilizes this special levy, any amount levied by the county in the <br/>
<a id="pl.75.30"></a><var>75.30</var>previous levy year for the purposes specified under this clause and included in the county's <br/>
<a id="pl.75.31"></a><var>75.31</var>previous year's levy limitation computed under section 
         <statute_ref>275.71</statute_ref> shall be deducted from <br/>
<a id="pl.75.32"></a><var>75.32</var>the levy limit base under section 
         <statute_ref>275.71, subdivision 2</statute_ref>, when determining the county's <br/>
<a id="pl.75.33"></a><var>75.33</var>current year levy limitation. The county shall provide the necessary information to the <br/>
<a id="pl.75.34"></a><var>75.34</var>commissioner of revenue for making this determination;<br/>
<a id="pl.75.35"></a><var>75.35</var>    (13) to repay a state or federal loan used to fund the direct or indirect required <br/>
<a id="pl.75.36"></a><var>75.36</var>spending by the local government due to a state or federal transportation project or other <br/>
<a id="pl.76.1"></a><var>76.1</var>state or federal capital project. This authority may only be used if the project is not a <br/>
<a id="pl.76.2"></a><var>76.2</var>local government initiative;<br/>
<a id="pl.76.3"></a><var>76.3</var>    (14) to pay for court administration costs as required under section 
         <statute_ref>273.1398, <br/>
<a id="pl.76.4"></a><var>76.4</var>subdivision 4b
         </statute_ref>, less the (i) county's share of transferred fines and fees collected by the <br/>
<a id="pl.76.5"></a><var>76.5</var>district courts in the county for calendar year 2001 and (ii) the aid amount certified to be <br/>
<a id="pl.76.6"></a><var>76.6</var>paid to the county in 2004 under section 
         <statute_ref>273.1398, subdivision 4c</statute_ref>; however, for taxes <br/>
<a id="pl.76.7"></a><var>76.7</var>levied to pay for these costs in the year in which the court financing is transferred to the <br/>
<a id="pl.76.8"></a><var>76.8</var>state, the amount under this clause is limited to the amount of aid the county is certified to <br/>
<a id="pl.76.9"></a><var>76.9</var>receive under section 
         <statute_ref>273.1398, subdivision 4a</statute_ref>;<br/>
<a id="pl.76.10"></a><var>76.10</var>    (15) to fund a police or firefighters relief association as required under section 
         <statute_ref>69.77 <br/>
</statute_ref><a id="pl.76.11"></a><var>76.11</var>to the extent that the required amount exceeds the amount levied for this purpose in 2001;<br/>
<a id="pl.76.12"></a><var>76.12</var>    (16) for purposes of a storm sewer improvement district under section 
         <statute_ref>444.20</statute_ref>;<br/>
<a id="pl.76.13"></a><var>76.13</var>    (17) to pay for the maintenance and support of a city or county society for the <br/>
<a id="pl.76.14"></a><var>76.14</var>prevention of cruelty to animals under section 
         <statute_ref>343.11</statute_ref>, but not to exceed in any year <br/>
<a id="pl.76.15"></a><var>76.15</var>$4,800 or the sum of $1 per capita based on the county's or city's population as of the most <br/>
<a id="pl.76.16"></a><var>76.16</var>recent federal census, whichever is greater. If the city or county uses this special levy, any <br/>
<a id="pl.76.17"></a><var>76.17</var>amount levied by the city or county in the previous levy year for the purposes specified <br/>
<a id="pl.76.18"></a><var>76.18</var>in this clause and included in the city's or county's previous year's levy limit computed <br/>
<a id="pl.76.19"></a><var>76.19</var>under section 
         <statute_ref>275.71</statute_ref>, must be deducted from the levy limit base under section 
         <statute_ref>275.71, <br/>
<a id="pl.76.20"></a><var>76.20</var>subdivision 2
         </statute_ref>, in determining the city's or county's current year levy limit;<br/>
<a id="pl.76.21"></a><var>76.21</var>    (18) for counties, to pay for the increase in their share of health and human service <br/>
<a id="pl.76.22"></a><var>76.22</var>costs caused by reductions in federal health and human services grants effective after <br/>
<a id="pl.76.23"></a><var>76.23</var>September 30, 2007;<br/>
<a id="pl.76.24"></a><var>76.24</var>    (19) for a city, for the costs reasonably and necessarily incurred for securing, <br/>
<a id="pl.76.25"></a><var>76.25</var>maintaining, or demolishing foreclosed or abandoned residential properties, as allowed by <br/>
<a id="pl.76.26"></a><var>76.26</var>the commissioner of revenue under section 
         <statute_ref>275.74, subdivision 2</statute_ref>. A city must have either <br/>
<a id="pl.76.27"></a><var>76.27</var>(i) a foreclosure rate of at least 1.4 percent in 2007, or (ii) a foreclosure rate in 2007 in <br/>
<a id="pl.76.28"></a><var>76.28</var>the city or in a zip code area of the city that is at least 50 percent higher than the average <br/>
<a id="pl.76.29"></a><var>76.29</var>foreclosure rate in the metropolitan area, as defined in section 
         <statute_ref>473.121</statute_ref>, subdivision 2, <br/>
<a id="pl.76.30"></a><var>76.30</var>to use this special levy. For purposes of this paragraph, "foreclosure rate" means the <br/>
<a id="pl.76.31"></a><var>76.31</var>number of foreclosures, as indicated by sheriff sales records, divided by the number of <br/>
<a id="pl.76.32"></a><var>76.32</var>households in the city in 2007;<br/>
<a id="pl.76.33"></a><var>76.33</var>    (20) for a city, for the unreimbursed costs of redeployed traffic-control agents and <br/>
<a id="pl.76.34"></a><var>76.34</var>lost traffic citation revenue due to the collapse of the Interstate 35W bridge, as certified <br/>
<a id="pl.76.35"></a><var>76.35</var>to the Federal Highway Administration;<br/>
<a id="pl.77.1"></a><var>77.1</var>    (21) to pay costs attributable to wages and benefits for sheriff, police, and fire <br/>
<a id="pl.77.2"></a><var>77.2</var>personnel. If a local governmental unit did not use this special levy in the previous year its <br/>
<a id="pl.77.3"></a><var>77.3</var>levy limit base under section 
         <statute_ref>275.71</statute_ref> shall be reduced by the amount equal to the amount it <br/>
<a id="pl.77.4"></a><var>77.4</var>levied for the purposes specified in this clause in the previous year;<br/>
<a id="pl.77.5"></a><var>77.5</var>    (22) an amount equal to any reductions in the certified aids or credits credit <br/>
<a id="pl.77.6"></a><var>77.6</var>reimbursements payable under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref>, and section 
         <statute_ref>273.1384</statute_ref>, due <br/>
<a id="pl.77.7"></a><var>77.7</var>to unallotment under section 
         <statute_ref>16A.152</statute_ref> or reductions under another provision of law. The <br/>
<a id="pl.77.8"></a><var>77.8</var>amount of the levy allowed under this clause for each year is equal limited to the amount <br/>
<a id="pl.77.9"></a><var>77.9</var>unallotted or reduced in from the aids and credit reimbursements certified for payment in <br/>
<a id="pl.77.10"></a><var>77.10</var>the year following the calendar year in which the tax levy is levied certified unless the <br/>
<a id="pl.77.11"></a><var>77.11</var>unallotment or reduction amount is not known by September 1 of the levy certification <br/>
<a id="pl.77.12"></a><var>77.12</var>year, and the local government has not adjusted its levy under section 
         <statute_ref>275.065, subdivision <br/>
<a id="pl.77.13"></a><var>77.13</var>6
         </statute_ref>, or 
         <statute_ref>275.07, subdivision 6</statute_ref>, in which case the that unallotment or reduction amount may <br/>
<a id="pl.77.14"></a><var>77.14</var>be levied in the following year;<br/>
<a id="pl.77.15"></a><var>77.15</var>(23) to pay for the difference between one-half of the costs of confining sex offenders <br/>
<a id="pl.77.16"></a><var>77.16</var>undergoing the civil commitment process and any state payments for this purpose pursuant <br/>
<a id="pl.77.17"></a><var>77.17</var>to section 
         <statute_ref>253B.185, subdivision 5</statute_ref>;<br/>
<a id="pl.77.18"></a><var>77.18</var>(24) for a county to pay the costs of the first year of maintaining and operating a new <br/>
<a id="pl.77.19"></a><var>77.19</var>facility or new expansion, either of which contains courts, corrections, dispatch, criminal <br/>
<a id="pl.77.20"></a><var>77.20</var>investigation labs, or other public safety facilities and for which all or a portion of the <br/>
<a id="pl.77.21"></a><var>77.21</var>funding for the site acquisition, building design, site preparation, construction, and related <br/>
<a id="pl.77.22"></a><var>77.22</var>equipment was issued or authorized prior to the imposition of levy limits in 2008. The <br/>
<a id="pl.77.23"></a><var>77.23</var>levy limit base shall then be increased by an amount equal to the new facility's first full <br/>
<a id="pl.77.24"></a><var>77.24</var>year's operating costs as described in this clause; and<br/>
<a id="pl.77.25"></a><var>77.25</var>(25) for the estimated amount of reduction to market value credit reimbursements <br/>
<a id="pl.77.26"></a><var>77.26</var>under section 
         <statute_ref>273.1384</statute_ref> for credits payable in the year in which the levy is payable.<br/>
<br/>
<a id="bill.4.13.0"></a><a id="pl.77.27"></a><var>77.27</var>    Sec. 13. Minnesota Statutes 2008, section 275.71, subdivision 5, is amended to read:<br/>
<a id="pl.77.28"></a><var>77.28</var>    Subd. 5. <b>Property tax levy limit.</b> (a) For taxes levied in 2008 through 2010, the <br/>
<a id="pl.77.29"></a><var>77.29</var>property tax levy limit for a local governmental unit is equal to its adjusted levy limit <br/>
<a id="pl.77.30"></a><var>77.30</var>base determined under subdivision 4 plus any additional levy authorized under section <br/>
<statute_ref><a id="pl.77.31"></a><var>77.31</var>275.73
         </statute_ref>, which is levied against net tax capacity, reduced by the sum of (i) the total amount <br/>
<a id="pl.77.32"></a><var>77.32</var>of aids and reimbursements that the local governmental unit is certified to receive under <br/>
<a id="pl.77.33"></a><var>77.33</var>sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.014</statute_ref>, (ii) taconite aids under sections 
         <statute_ref>298.28</statute_ref> and 
         <statute_ref>298.282</statute_ref> <br/>
<a id="pl.77.34"></a><var>77.34</var>including any aid which was required to be placed in a special fund for expenditure in <br/>
<a id="pl.77.35"></a><var>77.35</var>the next succeeding year, (iii) estimated payments to the local governmental unit under <br/>
<a id="pl.78.1"></a><var>78.1</var>section 
         <statute_ref>272.029</statute_ref>, adjusted for any error in estimation in the preceding year, and (iv) aids <br/>
<a id="pl.78.2"></a><var>78.2</var>under section 
         <statute_ref>477A.16</statute_ref>. <br/>
<a id="pl.78.3"></a><var>78.3</var>(b) If an aid, payment, or other amount used in paragraph (a) to reduce a local <br/>
<a id="pl.78.4"></a><var>78.4</var>government unit's levy limit is reduced by an unallotment under section 16A.152, the <br/>
<a id="pl.78.5"></a><var>78.5</var>amount of the aid, payment, or other amount prior to the unallotment is used in the <br/>
<a id="pl.78.6"></a><var>78.6</var>computations in paragraph (a). In order for a local government unit to levy outside of its <br/>
<a id="pl.78.7"></a><var>78.7</var>limit to offset the reduction in revenues attributable to an unallotment, it must do so under, <br/>
<a id="pl.78.8"></a><var>78.8</var>and to the extent authorized by, a special levy authorization.<br/>
<a id="pl.78.9"></a><var>78.9</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for taxes payable in <br/>
<a id="pl.78.10"></a><var>78.10</var>2010 and thereafter.<br/>
<br/>
<a id="bill.4.14.0"></a><a id="pl.78.11"></a><var>78.11</var>    Sec. 14. Minnesota Statutes 2008, section 279.01, subdivision 3, is amended to read:<br/>
<a id="pl.78.12"></a><var>78.12</var>    Subd. 3. <b>Agricultural property.</b> In the case of class 1b agricultural homestead, and <br/>
<a id="pl.78.13"></a><var>78.13</var>class 2a agricultural homestead and 2b property, and class 2b(3) agricultural nonhomestead <br/>
<a id="pl.78.14"></a><var>78.14</var>property, no penalties shall attach to the second one-half property tax payment as provided <br/>
<a id="pl.78.15"></a><var>78.15</var>in this section if paid by November 15. Thereafter for class 1b agricultural homestead and <br/>
<a id="pl.78.16"></a><var>78.16</var>class 2a and 2b homestead property, on November 16 following, a penalty of six percent <br/>
<a id="pl.78.17"></a><var>78.17</var>shall accrue and be charged on all such unpaid taxes and on December 1 following, an <br/>
<a id="pl.78.18"></a><var>78.18</var>additional two percent shall be charged on all such unpaid taxes. Thereafter for class 2b(3) <br/>
<a id="pl.78.19"></a><var>78.19</var>agricultural 2a and 2b nonhomestead property, on November 16 following, a penalty of <br/>
<a id="pl.78.20"></a><var>78.20</var>eight percent shall accrue and be charged on all such unpaid taxes and on December 1 <br/>
<a id="pl.78.21"></a><var>78.21</var>following, an additional four percent shall be charged on all such unpaid taxes.<br/>
<a id="pl.78.22"></a><var>78.22</var>If the owner of class 1b agricultural homestead, or class 2a, or class 2b(3) <br/>
<a id="pl.78.23"></a><var>78.23</var>agricultural or 2b property receives a consolidated property tax statement that shows <br/>
<a id="pl.78.24"></a><var>78.24</var>only an aggregate of the taxes and special assessments due on that property and on other <br/>
<a id="pl.78.25"></a><var>78.25</var>property not classified as class 1b agricultural homestead, or class 2a, or class 2b(3) <br/>
<a id="pl.78.26"></a><var>78.26</var>agricultural or 2b property, the aggregate tax and special assessments shown due on the <br/>
<a id="pl.78.27"></a><var>78.27</var>property by the consolidated statement will be due on November 15.<br/>
<a id="pl.78.28"></a><var>78.28</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.15.0"></a><a id="pl.78.29"></a><var>78.29</var>    Sec. 15. Minnesota Statutes 2008, section 279.37, subdivision 1, is amended to read:<br/>
<a id="pl.78.30"></a><var>78.30</var>    Subdivision 1. <b>Composition into one item.</b> Delinquent taxes upon any parcel of real <br/>
<a id="pl.78.31"></a><var>78.31</var>estate may be composed into one item or amount by confession of judgment at any time <br/>
<a id="pl.78.32"></a><var>78.32</var>prior to the forfeiture of the parcel of land to the state for taxes, for the aggregate amount <br/>
<a id="pl.78.33"></a><var>78.33</var>of all the taxes, costs, penalties, and interest accrued against the parcel, as provided in this <br/>
<a id="pl.79.1"></a><var>79.1</var>section. Taxes upon property which, for the previous year's assessment, was classified <br/>
<a id="pl.79.2"></a><var>79.2</var>as mineral property, employment property, or commercial or industrial property are only <br/>
<a id="pl.79.3"></a><var>79.3</var>eligible to be composed into any confession of judgment under this section as provided in <br/>
<a id="pl.79.4"></a><var>79.4</var>subdivision 1a. Delinquent taxes for property that has been reclassified from 4bb to 4b <br/>
<a id="pl.79.5"></a><var>79.5</var>under section 
         <statute_ref>273.1319</statute_ref> may not be composed into a confession of judgment under this <br/>
<a id="pl.79.6"></a><var>79.6</var>subdivision. Delinquent taxes on unimproved land are eligible to be composed into a <br/>
<a id="pl.79.7"></a><var>79.7</var>confession of judgment only if the land is classified under section 273.13 as homestead, <br/>
<a id="pl.79.8"></a><var>79.8</var>agricultural, or timberland rural vacant land, or managed forest land, in the previous year <br/>
<a id="pl.79.9"></a><var>79.9</var>or is eligible for installment payment under subdivision 1a. The entire parcel is eligible <br/>
<a id="pl.79.10"></a><var>79.10</var>for the ten-year installment plan as provided in subdivision 2 if 25 percent or more of the <br/>
<a id="pl.79.11"></a><var>79.11</var>market value of the parcel is eligible for confession of judgment under this subdivision.  <br/>
<a id="pl.79.12"></a><var>79.12</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.4.16.0"></a><a id="pl.79.13"></a><var>79.13</var>    Sec. 16. Minnesota Statutes 2009 Supplement, section 475.755, is amended to read:<br/>
<a id="pl.79.14"></a><var>79.14</var><b>475.755 EMERGENCY DEBT CERTIFICATES.</b><br/>
<a id="pl.79.15"></a><var>79.15</var>(a) If at any time during a fiscal year the receipts of a local government are <br/>
<a id="pl.79.16"></a><var>79.16</var>reasonably expected to be reduced below the amount provided in the local government's <br/>
<a id="pl.79.17"></a><var>79.17</var>budget when the final property tax levy to be collected during the fiscal year was certified <br/>
<a id="pl.79.18"></a><var>79.18</var>and the receipts are insufficient to meet the expenses incurred or to be incurred during the <br/>
<a id="pl.79.19"></a><var>79.19</var>fiscal year, the governing body of the local government may authorize and sell certificates <br/>
<a id="pl.79.20"></a><var>79.20</var>of indebtedness to mature within two years or less from the end of the fiscal year in which <br/>
<a id="pl.79.21"></a><var>79.21</var>the certificates are issued. The maximum principal amount of the certificates that it may <br/>
<a id="pl.79.22"></a><var>79.22</var>issue in a fiscal year is limited to the expected reduction in receipts plus the cost of <br/>
<a id="pl.79.23"></a><var>79.23</var>issuance. The certificates may be issued in the manner and on the terms the governing <br/>
<a id="pl.79.24"></a><var>79.24</var>body determines by resolution.<br/>
<a id="pl.79.25"></a><var>79.25</var>(b) The governing body of the local government shall levy taxes for the payment of <br/>
<a id="pl.79.26"></a><var>79.26</var>principal and interest on the certificates in accordance with section 
         <statute_ref>475.61</statute_ref>.<br/>
<a id="pl.79.27"></a><var>79.27</var>(c) The certificates are not to be included in the net debt of the issuing local <br/>
<a id="pl.79.28"></a><var>79.28</var>government.<br/>
<a id="pl.79.29"></a><var>79.29</var>    (d) To the extent that a local government issues certificates under this section to fund <br/>
<a id="pl.79.30"></a><var>79.30</var>an unallotment or other reduction in its state aid, the local government may must not use a <br/>
<a id="pl.79.31"></a><var>79.31</var>the special levy authority for the aid reduction reductions under section 
         <statute_ref>275.70, subdivision <br/>
<a id="pl.79.32"></a><var>79.32</var>5
         </statute_ref>, clause (22), or a similar or successor provision. This provision does not affect the status <br/>
<a id="pl.79.33"></a><var>79.33</var>of the, but must instead use the special levy authority for the repayment of indebtedness <br/>
<a id="pl.80.1"></a><var>80.1</var>under section 275.70, subdivision 5, clause (2), in order to  levy under section 
         <statute_ref>475.61</statute_ref> to <br/>
<a id="pl.80.2"></a><var>80.2</var>pay fund repayment of the certificates as with a levy that is not subject to levy limits.<br/>
<a id="pl.80.3"></a><var>80.3</var>(e) For purposes of this section, the following terms have the meanings given:<br/>
<a id="pl.80.4"></a><var>80.4</var>(1) "Local government" means a statutory or home rule charter city, a town, or <br/>
<a id="pl.80.5"></a><var>80.5</var>a county.<br/>
<a id="pl.80.6"></a><var>80.6</var>(2) "Receipts" includes the following amounts scheduled to be received by the <br/>
<a id="pl.80.7"></a><var>80.7</var>local government for the fiscal year from:<br/>
<a id="pl.80.8"></a><var>80.8</var>(i) taxes;<br/>
<a id="pl.80.9"></a><var>80.9</var>(ii) aid payments previously certified by the state to be paid to the local government;<br/>
<a id="pl.80.10"></a><var>80.10</var>(iii) state reimbursement payments for property tax credits; and<br/>
<a id="pl.80.11"></a><var>80.11</var>(iv) any other source.<br/>
<a id="pl.80.12"></a><var>80.12</var><b>EFFECTIVE DATE.</b>This section is effective retroactively for taxes payable in <br/>
<a id="pl.80.13"></a><var>80.13</var>2010 and thereafter.<br/>
<br/>
<a id="bill.4.17.0"></a><a id="pl.80.14"></a><var>80.14</var>    Sec. 17. Minnesota Statutes 2009 Supplement, section 477A.013, subdivision 8, <br/>
<a id="pl.80.15"></a><var>80.15</var>is amended to read:<br/>
<a id="pl.80.16"></a><var>80.16</var>    Subd. 8. <b>City formula aid.</b> (a) In calendar year 2009, the formula aid for a city <br/>
<a id="pl.80.17"></a><var>80.17</var>is equal to the sum of (1) its city jobs base, (2) its small city aid base, and (3) the need <br/>
<a id="pl.80.18"></a><var>80.18</var>increase percentage multiplied by its unmet need.<br/>
<a id="pl.80.19"></a><var>80.19</var>    (b) In calendar year 2010 and subsequent years, The formula aid for a city is equal <br/>
<a id="pl.80.20"></a><var>80.20</var>to the sum of (1) its city jobs base, (2) its small city aid base, and (3) the need increase <br/>
<a id="pl.80.21"></a><var>80.21</var>percentage multiplied by the average of its unmet need for the most recently available <br/>
<a id="pl.80.22"></a><var>80.22</var>two years.<br/>
<a id="pl.80.23"></a><var>80.23</var>No city may have a formula aid amount less than zero. The need increase percentage <br/>
<a id="pl.80.24"></a><var>80.24</var>must be the same for all cities.<br/>
<a id="pl.80.25"></a><var>80.25</var>    The applicable need increase percentage must be calculated by the Department of <br/>
<a id="pl.80.26"></a><var>80.26</var>Revenue so that the total of the aid under subdivision 9 equals the total amount available <br/>
<a id="pl.80.27"></a><var>80.27</var>for aid under section 
         <statute_ref>477A.03</statute_ref>. For aids payable in 2009 only, all data used in calculating <br/>
<a id="pl.80.28"></a><var>80.28</var>aid to cities under sections 
<statute_ref>477A.011</statute_ref> to 
<statute_ref>477A.013</statute_ref> will be based on the data available for <br/>
<a id="pl.80.29"></a><var>80.29</var>calculating aid to cities for aids payable in 2008. For aids payable in 2010 and thereafter, <br/>
<a id="pl.80.30"></a><var>80.30</var>Data used in calculating aids to cities under sections 
         <statute_ref>477A.011</statute_ref> to 
         <statute_ref>477A.013</statute_ref> shall be the <br/>
<a id="pl.80.31"></a><var>80.31</var>most recently available data as of January 1 in the year in which the aid is calculated except <br/>
<a id="pl.80.32"></a><var>80.32</var>as provided in section 
<statute_ref>477A.011, subdivisions 3</statute_ref> and 35 that the data used to compute "net <br/>
<a id="pl.80.33"></a><var>80.33</var>levy" in subdivision 9 is the data most recently available at the time of the aid computation.<br/>
<a id="pl.80.34"></a><var>80.34</var><b>EFFECTIVE DATE.</b>This section is effective for aid payable in 2010 and thereafter.<br/>
<br/>
<a id="bill.4.18.0"></a><a id="pl.81.1"></a><var>81.1</var>    Sec. 18. Laws 2001, First Special Session chapter 5, article 3, section 50, the effective <br/>
<a id="pl.81.2"></a><var>81.2</var>date, as amended by Laws 2009, chapter 86, article 1, section 87, is amended to read:<br/>
<a id="pl.81.3"></a><var>81.3</var><b>EFFECTIVE DATE.</b>Clause (22) of this section is effective for taxes levied in 2002, <br/>
<a id="pl.81.4"></a><var>81.4</var>payable in 2003, through taxes levied in 2011, payable in 2012 and thereafter. Clause (23) <br/>
<a id="pl.81.5"></a><var>81.5</var>of this section is effective for taxes levied in 2001, payable in 2002, and thereafter.<br/>
<a id="pl.81.6"></a><var>81.6</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.5.0.0"></a>

<a id="bill.5.1.0"></a><a id="pl.81.9"></a><var>81.9</var>    Section 1. Minnesota Statutes 2008, section 282.01, subdivision 1, is amended to read:<br/>
<a id="pl.81.10"></a><var>81.10</var>    Subdivision 1. <b>Classification as conservation or nonconservation.</b> It is the <br/>
<a id="pl.81.11"></a><var>81.11</var>general policy of this state to encourage the best use of tax-forfeited lands, recognizing <br/>
<a id="pl.81.12"></a><var>81.12</var>(a) When acting on behalf of the state under laws allowing the county board to classify <br/>
<a id="pl.81.13"></a><var>81.13</var>and manage tax-forfeited lands held by the state in trust for the local units as provided in <br/>
<a id="pl.81.14"></a><var>81.14</var>section 281.25, the county board has the discretion to decide that some lands in public <br/>
<a id="pl.81.15"></a><var>81.15</var>ownership should be retained and managed for public benefits while other lands should be <br/>
<a id="pl.81.16"></a><var>81.16</var>returned to private ownership. Parcels of land becoming the property of the state in trust <br/>
<a id="pl.81.17"></a><var>81.17</var>under law declaring the forfeiture of lands to the state for taxes must be classified by the <br/>
<a id="pl.81.18"></a><var>81.18</var>county board of the county in which the parcels lie as conservation or nonconservation. In <br/>
<a id="pl.81.19"></a><var>81.19</var>making the classification the board shall consider the present use of adjacent lands, the <br/>
<a id="pl.81.20"></a><var>81.20</var>productivity of the soil, the character of forest or other growth, accessibility of lands <br/>
<a id="pl.81.21"></a><var>81.21</var>to established roads, schools, and other public services, their peculiar suitability or <br/>
<a id="pl.81.22"></a><var>81.22</var>desirability for particular uses, and the suitability of the forest resources on the land for <br/>
<a id="pl.81.23"></a><var>81.23</var>multiple use, and sustained yield management. The classification, furthermore, must: (1) <br/>
<a id="pl.81.24"></a><var>81.24</var>encourage and foster a mode of land utilization that will facilitate the economical and <br/>
<a id="pl.81.25"></a><var>81.25</var>adequate provision of transportation, roads, water supply, drainage, sanitation, education, <br/>
<a id="pl.81.26"></a><var>81.26</var>and recreation; (2) facilitate reduction of governmental expenditures; (3) conserve and <br/>
<a id="pl.81.27"></a><var>81.27</var>develop the natural resources; and (4) foster and develop agriculture and other industries <br/>
<a id="pl.81.28"></a><var>81.28</var>in the districts and places best suited to them.<br/>
<a id="pl.81.29"></a><var>81.29</var>In making the classification the county board may use information made available <br/>
<a id="pl.81.30"></a><var>81.30</var>by any office or department of the federal, state, or local governments, or by any other <br/>
<a id="pl.81.31"></a><var>81.31</var>person or agency possessing pertinent information at the time the classification is made. <br/>
<a id="pl.81.32"></a><var>81.32</var>The lands may be reclassified from time to time as the county board considers necessary <br/>
<a id="pl.81.33"></a><var>81.33</var>or desirable, except for conservation lands held by the state free from any trust in favor of <br/>
<a id="pl.81.34"></a><var>81.34</var>any taxing district.<br/>
<a id="pl.82.1"></a><var>82.1</var>If the lands are located within the boundaries of an organized town, with taxable <br/>
<a id="pl.82.2"></a><var>82.2</var>valuation in excess of $20,000, or incorporated municipality, the classification or <br/>
<a id="pl.82.3"></a><var>82.3</var>reclassification and sale must first be approved by the town board of the town or the <br/>
<a id="pl.82.4"></a><var>82.4</var>governing body of the municipality in which the lands are located. The town board of <br/>
<a id="pl.82.5"></a><var>82.5</var>the town or the governing body of the municipality is considered to have approved <br/>
<a id="pl.82.6"></a><var>82.6</var>the classification or reclassification and sale if the county board is not notified of the <br/>
<a id="pl.82.7"></a><var>82.7</var>disapproval of the classification or reclassification and sale within 60 days of the date the <br/>
<a id="pl.82.8"></a><var>82.8</var>request for approval was transmitted to the town board of the town or governing body <br/>
<a id="pl.82.9"></a><var>82.9</var>of the municipality. If the town board or governing body desires to acquire any parcel <br/>
<a id="pl.82.10"></a><var>82.10</var>lying in the town or municipality by procedures authorized in this section, it must file a <br/>
<a id="pl.82.11"></a><var>82.11</var>written application with the county board to withhold the parcel from public sale. The <br/>
<a id="pl.82.12"></a><var>82.12</var>application must be filed within 60 days of the request for classification or reclassification <br/>
<a id="pl.82.13"></a><var>82.13</var>and sale. The county board shall then withhold the parcel from public sale for six months. <br/>
<a id="pl.82.14"></a><var>82.14</var>A municipality or governmental subdivision shall pay maintenance costs incurred by <br/>
<a id="pl.82.15"></a><var>82.15</var>the county during the six-month period while the property is withheld from public sale, <br/>
<a id="pl.82.16"></a><var>82.16</var>provided the property is not offered for public sale after the six-month period. A clerical <br/>
<a id="pl.82.17"></a><var>82.17</var>error made by county officials does not serve to eliminate the request of the town board <br/>
<a id="pl.82.18"></a><var>82.18</var>or governing body if the board or governing body has forwarded the application to the <br/>
<a id="pl.82.19"></a><var>82.19</var>county auditor. If the town board or governing body of the municipality fails to submit an <br/>
<a id="pl.82.20"></a><var>82.20</var>application and a resolution of the board or governing body to acquire the property within <br/>
<a id="pl.82.21"></a><var>82.21</var>the withholding period, the county may offer the property for sale upon the expiration of <br/>
<a id="pl.82.22"></a><var>82.22</var>the withholding period.<br/>
<a id="pl.82.23"></a><var>82.23</var>(b) Whenever the county board deems it appropriate, the board may hold a meeting <br/>
<a id="pl.82.24"></a><var>82.24</var>for the purpose of reclassifying tax-forfeited land that has not been sold or released from <br/>
<a id="pl.82.25"></a><var>82.25</var>the trust. The criteria and procedures for reclassification are the same as those required for <br/>
<a id="pl.82.26"></a><var>82.26</var>an initial classification.<br/>
<a id="pl.82.27"></a><var>82.27</var>(c) Prior to meeting for the purpose of classifying or reclassifying tax-forfeited lands, <br/>
<a id="pl.82.28"></a><var>82.28</var>the county board must give notice of its intent to meet for that purpose as provided in this <br/>
<a id="pl.82.29"></a><var>82.29</var>paragraph. The notice must be given no more than 90 days and no less than 60 days before <br/>
<a id="pl.82.30"></a><var>82.30</var>the date of the meeting; provided that if the meeting is rescheduled, notice of the new <br/>
<a id="pl.82.31"></a><var>82.31</var>date, time, and location must be given at least 14 days before the date of the rescheduled <br/>
<a id="pl.82.32"></a><var>82.32</var>meeting. The notice must be posted on a Web site. The notice must also be mailed or <br/>
<a id="pl.82.33"></a><var>82.33</var>otherwise delivered to each person who has filed a request for notice of special meetings <br/>
<a id="pl.82.34"></a><var>82.34</var>with the public body, regardless of whether the matter is considered at a regular or special <br/>
<a id="pl.82.35"></a><var>82.35</var>meeting. The notice must be mailed or delivered at least 60 days before the date of the <br/>
<a id="pl.82.36"></a><var>82.36</var>meeting. If the meeting is rescheduled, notice of the new date, time, and location must be <br/>
<a id="pl.83.1"></a><var>83.1</var>mailed or delivered at least 14 days before the date of the rescheduled meeting. The public <br/>
<a id="pl.83.2"></a><var>83.2</var>body shall publish the notice once, at least 30 days before the meeting, in a newspaper of <br/>
<a id="pl.83.3"></a><var>83.3</var>general circulation within the area of the public body's authority. The board must also mail <br/>
<a id="pl.83.4"></a><var>83.4</var>a notice by electronic means to each person who requests notice of meetings dealing with <br/>
<a id="pl.83.5"></a><var>83.5</var>this subject and who agrees as provided in chapter 325L to accept notice that is mailed <br/>
<a id="pl.83.6"></a><var>83.6</var>by electronic means. Receipt of actual notice under the conditions specified in section <br/>
<a id="pl.83.7"></a><var>83.7</var>13D.04, subdivision 7, satisfies the notice requirements of this paragraph.<br/>
<a id="pl.83.8"></a><var>83.8</var>The board may classify or reclassify tax-forfeited lands at any regular or special <br/>
<a id="pl.83.9"></a><var>83.9</var>meeting, as those terms are defined in chapter 13D and may conduct only this business, or <br/>
<a id="pl.83.10"></a><var>83.10</var>this business as well as other business or activities at the meeting.<br/>
<a id="pl.83.11"></a><var>83.11</var>(d) At the meeting, the county board must allow any person or agency possessing <br/>
<a id="pl.83.12"></a><var>83.12</var>pertinent information to make or submit comments and recommendations about the <br/>
<a id="pl.83.13"></a><var>83.13</var>pending classification or reclassification. In addition, representatives of governmental <br/>
<a id="pl.83.14"></a><var>83.14</var>entities in attendance must be allowed to describe plans, ideas, or projects that may <br/>
<a id="pl.83.15"></a><var>83.15</var>involve use or acquisition of the property by that or another governmental entity. The <br/>
<a id="pl.83.16"></a><var>83.16</var>county board must solicit and consider any relevant components of current municipal or <br/>
<a id="pl.83.17"></a><var>83.17</var>metropolitan comprehensive land use plans that incorporate the area in which the land <br/>
<a id="pl.83.18"></a><var>83.18</var>is located. After allowing testimony, the board may classify, reclassify, or delay taking <br/>
<a id="pl.83.19"></a><var>83.19</var>action on any parcel or parcels. In order for a state agency or a governmental subdivision <br/>
<a id="pl.83.20"></a><var>83.20</var>of the state to preserve its right to request a purchase or other acquisition of a forfeited <br/>
<a id="pl.83.21"></a><var>83.21</var>parcel, it may, at any time following forfeiture, file a written request to withhold the parcel <br/>
<a id="pl.83.22"></a><var>83.22</var>from sale or lease to others under the provisions of subdivision 1a.<br/>
<a id="pl.83.23"></a><var>83.23</var>(e) When classifying, reclassifying, appraising, and selling lands under this chapter, <br/>
<a id="pl.83.24"></a><var>83.24</var>the county board may designate the tracts as assessed and acquired, or may by resolution <br/>
<a id="pl.83.25"></a><var>83.25</var>provide for the subdivision of the tracts into smaller units or for the grouping of several <br/>
<a id="pl.83.26"></a><var>83.26</var>tracts into one tract when the subdivision or grouping is deemed advantageous for <br/>
<a id="pl.83.27"></a><var>83.27</var>conservation or sale purposes. This paragraph does not authorize the county board to <br/>
<a id="pl.83.28"></a><var>83.28</var>subdivide a parcel or tract of tax-forfeited land that, as assessed and acquired, is withheld <br/>
<a id="pl.83.29"></a><var>83.29</var>from sale under section 282.018, subdivision 1.<br/>
<a id="pl.83.30"></a><var>83.30</var>(f) A county board may by resolution elect to use the classification and <br/>
<a id="pl.83.31"></a><var>83.31</var>reclassification procedures provided in paragraphs (g), (h), and (i), instead of the <br/>
<a id="pl.83.32"></a><var>83.32</var>procedures provided in paragraphs (b), (c), and (d). Once an election is made under this <br/>
<a id="pl.83.33"></a><var>83.33</var>paragraph, it is effective for a minimum of five years.<br/>
<a id="pl.83.34"></a><var>83.34</var>(g) The classification or reclassification of tax-forfeited land that has not been sold or <br/>
<a id="pl.83.35"></a><var>83.35</var>released from the trust may be made by the county board using information made available <br/>
<a id="pl.84.1"></a><var>84.1</var>to it by any office or department of the federal, state, or local governments, or by any other <br/>
<a id="pl.84.2"></a><var>84.2</var>person or agency possessing pertinent information at the time the classification is made.<br/>
<a id="pl.84.3"></a><var>84.3</var>(h) If the lands are located within the boundaries of an organized town or <br/>
<a id="pl.84.4"></a><var>84.4</var>incorporated municipality, a classification or reclassification and sale must first be <br/>
<a id="pl.84.5"></a><var>84.5</var>approved by the town board of the town or the governing body of the municipality in <br/>
<a id="pl.84.6"></a><var>84.6</var>which the lands are located. The town board of the town or the governing body of the <br/>
<a id="pl.84.7"></a><var>84.7</var>municipality is considered to have approved the classification or reclassification and sale <br/>
<a id="pl.84.8"></a><var>84.8</var>if the county board is not notified of the disapproval of the classification or reclassification <br/>
<a id="pl.84.9"></a><var>84.9</var>and sale within 60 days of the date the request for approval was transmitted to the town <br/>
<a id="pl.84.10"></a><var>84.10</var>board of the town or governing body of the municipality. If the town board or governing <br/>
<a id="pl.84.11"></a><var>84.11</var>body disapproves of the classification or reclassification and sale, the county board must <br/>
<a id="pl.84.12"></a><var>84.12</var>follow the procedures in paragraphs (c) and (d), with regard to the parcel, and must <br/>
<a id="pl.84.13"></a><var>84.13</var>additionally cause to be published in a newspaper a notice of the date, time, location, and <br/>
<a id="pl.84.14"></a><var>84.14</var>purpose of the required meeting.<br/>
<a id="pl.84.15"></a><var>84.15</var>(i) If a town board or a governing body of a municipality or a park and recreation <br/>
<a id="pl.84.16"></a><var>84.16</var>board in a city of the first class desires to acquire any parcel lying in the town or <br/>
<a id="pl.84.17"></a><var>84.17</var>municipality by procedures authorized in this section, it may file a written request under <br/>
<a id="pl.84.18"></a><var>84.18</var>subdivision 1a, paragraph (a).<br/>
<a id="pl.84.19"></a><var>84.19</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.2.0"></a><a id="pl.84.20"></a><var>84.20</var>    Sec. 2. Minnesota Statutes 2008, section 282.01, subdivision 1a, is amended to read:<br/>
<a id="pl.84.21"></a><var>84.21</var>    Subd. 1a. <b>Conveyance</b><b>; generally</b><b> to public entities</b><b>.</b> (a) Upon written request <br/>
<a id="pl.84.22"></a><var>84.22</var>from a state agency or a governmental subdivision of the state, a parcel of unsold <br/>
<a id="pl.84.23"></a><var>84.23</var>tax-forfeited land must be withheld from sale or lease to others for a maximum of six <br/>
<a id="pl.84.24"></a><var>84.24</var>months. The request must be submitted to the county auditor. Upon receipt, the county <br/>
<a id="pl.84.25"></a><var>84.25</var>auditor must withhold the parcel from sale or lease to any other party for six months, and <br/>
<a id="pl.84.26"></a><var>84.26</var>must confirm the starting date of the six-month withholding period to the requesting <br/>
<a id="pl.84.27"></a><var>84.27</var>agency or subdivision. If the request is from a governmental subdivision of the state, the <br/>
<a id="pl.84.28"></a><var>84.28</var>governmental subdivision must pay the maintenance costs incurred by the county during <br/>
<a id="pl.84.29"></a><var>84.29</var>the period the parcel is withheld. The county board may approve a sale or conveyance to <br/>
<a id="pl.84.30"></a><var>84.30</var>the requesting party during the withholding period. A conveyance of the property to the <br/>
<a id="pl.84.31"></a><var>84.31</var>requesting party terminates the withholding period.<br/>
<a id="pl.84.32"></a><var>84.32</var>A governmental subdivision of the state must not make, and a county auditor must <br/>
<a id="pl.84.33"></a><var>84.33</var>not act upon, a second request to withhold a parcel from sale or lease within 18 months <br/>
<a id="pl.84.34"></a><var>84.34</var>of a previous request for that parcel. A county may reject a request made under this <br/>
<a id="pl.84.35"></a><var>84.35</var>paragraph if the request is made more than 30 days after the county has given notice to the <br/>
<a id="pl.85.1"></a><var>85.1</var>requesting state agency or governmental subdivision of the state that the county intends to <br/>
<a id="pl.85.2"></a><var>85.2</var>sell or otherwise dispose of the property.<br/>
<a id="pl.85.3"></a><var>85.3</var>(b) Nonconservation tax-forfeited lands may be sold by the county board, for <br/>
<a id="pl.85.4"></a><var>85.4</var>their market value as determined by the county board, to an organized or incorporated <br/>
<a id="pl.85.5"></a><var>85.5</var>governmental subdivision of the state for any public purpose for which the subdivision is <br/>
<a id="pl.85.6"></a><var>85.6</var>authorized to acquire property or. When the term "market value" is used in this section, it <br/>
<a id="pl.85.7"></a><var>85.7</var>means an estimate of the full and actual market value of the parcel as determined by the <br/>
<a id="pl.85.8"></a><var>85.8</var>county board, but in making this determination, the board and the persons employed by or <br/>
<a id="pl.85.9"></a><var>85.9</var>under contract with the board in order to perform, conduct, or assist in the determination, <br/>
<a id="pl.85.10"></a><var>85.10</var>are exempt from the licensure requirements of chapter 82B.<br/>
<a id="pl.85.11"></a><var>85.11</var>(c) Nonconservation tax-forfeited lands may be released from the trust in favor of the <br/>
<a id="pl.85.12"></a><var>85.12</var>taxing districts on application of to the county board by a state agency for an authorized <br/>
<a id="pl.85.13"></a><var>85.13</var>use at not less than their market value as determined by the county board.<br/>
<a id="pl.85.14"></a><var>85.14</var>(d) Nonconservation tax-forfeited lands may be sold by the county board to an <br/>
<a id="pl.85.15"></a><var>85.15</var>organized or incorporated governmental subdivision of the state or state agency for less <br/>
<a id="pl.85.16"></a><var>85.16</var>than their market value if:<br/>
<a id="pl.85.17"></a><var>85.17</var>(1) the county board determines that a sale at a reduced price is in the public interest <br/>
<a id="pl.85.18"></a><var>85.18</var>because a reduced price is necessary to provide an incentive to correct the blighted <br/>
<a id="pl.85.19"></a><var>85.19</var>conditions that make the lands undesirable in the open market, or the reduced price will <br/>
<a id="pl.85.20"></a><var>85.20</var>lead to the development of affordable housing; and<br/>
<a id="pl.85.21"></a><var>85.21</var>(2) the governmental subdivision or state agency has documented its specific plans <br/>
<a id="pl.85.22"></a><var>85.22</var>for correcting the blighted conditions or developing affordable housing, and the specific <br/>
<a id="pl.85.23"></a><var>85.23</var>law or laws that empower it to acquire real property in furtherance of the plans.<br/>
<a id="pl.85.24"></a><var>85.24</var>If the sale under this paragraph is to a governmental subdivision of the state, the <br/>
<a id="pl.85.25"></a><var>85.25</var>commissioner of revenue must convey the property on behalf of the state by quit claim <br/>
<a id="pl.85.26"></a><var>85.26</var>deed. If the sale under this paragraph is to a state agency, the commissioner must issue a <br/>
<a id="pl.85.27"></a><var>85.27</var>conveyance document that releases the property from the trust in favor of the taxing <br/>
<a id="pl.85.28"></a><var>85.28</var>districts.<br/>
<a id="pl.85.29"></a><var>85.29</var>(e) Nonconservation tax-forfeited land held in trust in favor of the taxing districts <br/>
<a id="pl.85.30"></a><var>85.30</var>may be conveyed by the commissioner of revenue may convey by deed in the name <br/>
<a id="pl.85.31"></a><var>85.31</var>of the state a tract of tax-forfeited land held in trust in favor of the taxing districts to a <br/>
<a id="pl.85.32"></a><var>85.32</var>governmental subdivision for an authorized public use, if an application is submitted to <br/>
<a id="pl.85.33"></a><var>85.33</var>the commissioner which includes a statement of facts as to the use to be made of the tract <br/>
<a id="pl.85.34"></a><var>85.34</var>and the need therefor and the favorable recommendation of the county board. For the <br/>
<a id="pl.85.35"></a><var>85.35</var>purposes of this paragraph, "authorized public use" means a use that allows an indefinite <br/>
<a id="pl.85.36"></a><var>85.36</var>segment of the public to physically use and enjoy the property in numbers appropriate <br/>
<a id="pl.86.1"></a><var>86.1</var>to its size and use, or is for a public service facility. Authorized public uses as defined <br/>
<a id="pl.86.2"></a><var>86.2</var>in this paragraph are limited to:<br/>
<a id="pl.86.3"></a><var>86.3</var>(1) a road, or right-of-way for a road;<br/>
<a id="pl.86.4"></a><var>86.4</var>(2) a park that is both available to, and accessible by, the public that contains <br/>
<a id="pl.86.5"></a><var>86.5</var>amenities such as campgrounds, playgrounds, athletic fields, trails, or shelters;<br/>
<a id="pl.86.6"></a><var>86.6</var>(3) trails for walking, bicycling, snowmobiling, or other recreational purposes, along <br/>
<a id="pl.86.7"></a><var>86.7</var>with a reasonable amount of surrounding land maintained in its natural state;<br/>
<a id="pl.86.8"></a><var>86.8</var>(4) transit facilities for buses, light rail transit, commuter rail or passenger rail, <br/>
<a id="pl.86.9"></a><var>86.9</var>including transit ways, park-and-ride lots, transit stations, maintenance and garage <br/>
<a id="pl.86.10"></a><var>86.10</var>facilities, and other facilities related to a public transit system;<br/>
<a id="pl.86.11"></a><var>86.11</var>(5) public beaches or boat launches;<br/>
<a id="pl.86.12"></a><var>86.12</var>(6) public parking;<br/>
<a id="pl.86.13"></a><var>86.13</var>(7) civic recreation or conference facilities; and<br/>
<a id="pl.86.14"></a><var>86.14</var>(8) public service facilities such as fire halls, police stations, lift stations, water <br/>
<a id="pl.86.15"></a><var>86.15</var>towers, sanitation facilities, water treatment facilities, and administrative offices.<br/>
<a id="pl.86.16"></a><var>86.16</var>No monetary compensation or consideration is required for the conveyance, except as <br/>
<a id="pl.86.17"></a><var>86.17</var>provided in subdivision 1g, but the conveyance is subject to the conditions provided in <br/>
<a id="pl.86.18"></a><var>86.18</var>law, including, but not limited to, the reversion provisions of subdivisions 1c and 1d.<br/>
<a id="pl.86.19"></a><var>86.19</var>(f) The commissioner of revenue shall convey a parcel of nonconservation <br/>
<a id="pl.86.20"></a><var>86.20</var>tax-forfeited land to a local governmental subdivision of the state by quit claim deed <br/>
<a id="pl.86.21"></a><var>86.21</var>on behalf of the state upon the favorable recommendation of the county board if the <br/>
<a id="pl.86.22"></a><var>86.22</var>governmental subdivision has certified to the board that prior to forfeiture the subdivision <br/>
<a id="pl.86.23"></a><var>86.23</var>was entitled to the parcel under a written development agreement or instrument, but <br/>
<a id="pl.86.24"></a><var>86.24</var>the conveyance failed to occur prior to forfeiture. No compensation or consideration is <br/>
<a id="pl.86.25"></a><var>86.25</var>required for, and no conditions attach to, the conveyance.<br/>
<a id="pl.86.26"></a><var>86.26</var>(g) The commissioner of revenue shall convey a parcel of nonconservation <br/>
<a id="pl.86.27"></a><var>86.27</var>tax-forfeited land to the association of a common interest community by quit claim deed <br/>
<a id="pl.86.28"></a><var>86.28</var>upon the favorable recommendation of the county board if the association certifies to the <br/>
<a id="pl.86.29"></a><var>86.29</var>board that prior to forfeiture the association was entitled to the parcel under a written <br/>
<a id="pl.86.30"></a><var>86.30</var>agreement, but the conveyance failed to occur prior to forfeiture. No compensation or <br/>
<a id="pl.86.31"></a><var>86.31</var>consideration is required for, and no conditions attach to, the conveyance.<br/>
<a id="pl.86.32"></a><var>86.32</var>(h) Conservation tax-forfeited land may be sold to a governmental subdivision of the <br/>
<a id="pl.86.33"></a><var>86.33</var>state for less than its market value for either: (1) creation or preservation of wetlands; <br/>
<a id="pl.86.34"></a><var>86.34</var>(2) drainage or storage of storm water under a storm water management plan; or (3) <br/>
<a id="pl.86.35"></a><var>86.35</var>preservation, or restoration and preservation, of the land in its natural state. The deed must <br/>
<a id="pl.86.36"></a><var>86.36</var>contain a restrictive covenant limiting the use of the land to one of these purposes for <br/>
<a id="pl.87.1"></a><var>87.1</var>30 years or until the property is reconveyed back to the state in trust. At any time, the <br/>
<a id="pl.87.2"></a><var>87.2</var>governmental subdivision may reconvey the property to the state in trust for the taxing <br/>
<a id="pl.87.3"></a><var>87.3</var>districts. The deed of reconveyance is subject to approval by the commissioner of revenue. <br/>
<a id="pl.87.4"></a><var>87.4</var>No part of a purchase price determined under this paragraph shall be refunded upon a <br/>
<a id="pl.87.5"></a><var>87.5</var>reconveyance, but the amount paid for a conveyance under this paragraph may be taken <br/>
<a id="pl.87.6"></a><var>87.6</var>into account by the county board when setting the terms of a future sale of the same <br/>
<a id="pl.87.7"></a><var>87.7</var>property to the same governmental subdivision under paragraph (b) or (d). If the lands <br/>
<a id="pl.87.8"></a><var>87.8</var>are unplatted and located outside of an incorporated municipality and the commissioner <br/>
<a id="pl.87.9"></a><var>87.9</var>of natural resources determines there is a mineral use potential, the sale is subject to the <br/>
<a id="pl.87.10"></a><var>87.10</var>approval of the commissioner of natural resources.<br/>
<a id="pl.87.11"></a><var>87.11</var>(i) A park and recreation board in a city of the first class is a governmental <br/>
<a id="pl.87.12"></a><var>87.12</var>subdivision for the purposes of this section.<br/>
<a id="pl.87.13"></a><var>87.13</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.3.0"></a><a id="pl.87.14"></a><var>87.14</var>    Sec. 3. Minnesota Statutes 2008, section 282.01, subdivision 1b, is amended to read:<br/>
<a id="pl.87.15"></a><var>87.15</var>    Subd. 1b. <b>Conveyance; targeted neighborhood lands.</b> (a) Notwithstanding <br/>
<a id="pl.87.16"></a><var>87.16</var>subdivision 1a, in the case of tax-forfeited lands located in a targeted neighborhood, as <br/>
<a id="pl.87.17"></a><var>87.17</var>defined in section 
<statute_ref>469.201, subdivision 10</statute_ref> community in a city of the first class, the <br/>
<a id="pl.87.18"></a><var>87.18</var>commissioner of revenue shall convey by quit claim deed in the name of the state any tract <br/>
<a id="pl.87.19"></a><var>87.19</var>of tax-forfeited land held in trust in favor of the taxing districts, to a political subdivision <br/>
<a id="pl.87.20"></a><var>87.20</var>of the state that submits an application to the commissioner of revenue and the favorable <br/>
<a id="pl.87.21"></a><var>87.21</var>recommendation of the county board. For purposes of this subdivision, the term "targeted <br/>
<a id="pl.87.22"></a><var>87.22</var>community" has the meaning given in section 469.201, subdivision 10, except that the <br/>
<a id="pl.87.23"></a><var>87.23</var>land must be located within a first class city.<br/>
<a id="pl.87.24"></a><var>87.24</var>(b) The application under paragraph (a) must include a statement of facts as to the <br/>
<a id="pl.87.25"></a><var>87.25</var>use to be made of the tract, the need therefor, and a resolution, adopted by the governing <br/>
<a id="pl.87.26"></a><var>87.26</var>body of the political subdivision, finding that the conveyance of a tract of tax-forfeited <br/>
<a id="pl.87.27"></a><var>87.27</var>land to the political subdivision is necessary to provide for the redevelopment of land as <br/>
<a id="pl.87.28"></a><var>87.28</var>productive taxable property. Deeds of conveyance issued under paragraph (a) are not <br/>
<a id="pl.87.29"></a><var>87.29</var>conditioned on continued use of the property for the use stated in the application.<br/>
<a id="pl.87.30"></a><var>87.30</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.4.0"></a><a id="pl.87.31"></a><var>87.31</var>    Sec. 4. Minnesota Statutes 2008, section 282.01, subdivision 1c, is amended to read:<br/>
<a id="pl.87.32"></a><var>87.32</var>    Subd. 1c. <b>Deed of conveyance; form; approvals.</b> The deed of conveyance for <br/>
<a id="pl.87.33"></a><var>87.33</var>property conveyed for a an authorized public use under the authorities in subdivision <br/>
<a id="pl.88.1"></a><var>88.1</var>1a, paragraph (e), must be on a form approved by the attorney general and must be <br/>
<a id="pl.88.2"></a><var>88.2</var>conditioned on continued use for the purpose stated in the application as provided in this <br/>
<a id="pl.88.3"></a><var>88.3</var>section. These deeds are conditional use deeds that convey a defeasible estate. Reversion <br/>
<a id="pl.88.4"></a><var>88.4</var>of the estate occurs by operation of law and without the requirement for any affirmative <br/>
<a id="pl.88.5"></a><var>88.5</var>act by or on behalf of the state when there is a failure to put the property to the approved <br/>
<a id="pl.88.6"></a><var>88.6</var>authorized public use for which it was conveyed, or an abandonment of that use, except as <br/>
<a id="pl.88.7"></a><var>88.7</var>provided in subdivision 1d.<br/>
<a id="pl.88.8"></a><var>88.8</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.5.0"></a><a id="pl.88.9"></a><var>88.9</var>    Sec. 5. Minnesota Statutes 2008, section 282.01, subdivision 1d, is amended to read:<br/>
<a id="pl.88.10"></a><var>88.10</var>    Subd. 1d. <b>Reverter for failure to use; conveyance to state.</b> (a) If after three years <br/>
<a id="pl.88.11"></a><var>88.11</var>from the date of the conveyance a governmental subdivision to which tax-forfeited land <br/>
<a id="pl.88.12"></a><var>88.12</var>has been conveyed for a specified an authorized public use as provided in this section <br/>
<a id="pl.88.13"></a><var>88.13</var>subdivision 1a, paragraph (e), fails to put the land to that use, or abandons that use, the <br/>
<a id="pl.88.14"></a><var>88.14</var>governing body of the subdivision may, must: (1) with the approval of the county board, <br/>
<a id="pl.88.15"></a><var>88.15</var>purchase the property for an authorized public purpose at the present appraised market <br/>
<a id="pl.88.16"></a><var>88.16</var>value as determined by the county board. In that case, the commissioner of revenue shall, <br/>
<a id="pl.88.17"></a><var>88.17</var>upon proper written application approved by the county board, issue an appropriate deed <br/>
<a id="pl.88.18"></a><var>88.18</var>to the subdivisions free of a use restriction and reverter. The governing body may also, or <br/>
<a id="pl.88.19"></a><var>88.19</var>(2) authorize the proper officers to convey the land, or the part of the land not required for <br/>
<a id="pl.88.20"></a><var>88.20</var>an authorized public use, to the state of Minnesota. in trust for the taxing districts. If the <br/>
<a id="pl.88.21"></a><var>88.21</var>governing body purchases the property under clause (1), the commissioner of revenue <br/>
<a id="pl.88.22"></a><var>88.22</var>shall, upon proper application submitted by the county auditor, convey the property on <br/>
<a id="pl.88.23"></a><var>88.23</var>behalf of the state by quit claim deed to the subdivision free of a use restriction and the <br/>
<a id="pl.88.24"></a><var>88.24</var>possibility of reversion or defeasement. If the governing body decides to reconvey the <br/>
<a id="pl.88.25"></a><var>88.25</var>property to the state under this clause, the officers shall execute a deed of conveyance <br/>
<a id="pl.88.26"></a><var>88.26</var>immediately. The conveyance is subject to the approval of the commissioner and its form <br/>
<a id="pl.88.27"></a><var>88.27</var>must be approved by the attorney general. A sale, lease, transfer, or other conveyance <br/>
<a id="pl.88.28"></a><var>88.28</var>of tax-forfeited lands by a housing and redevelopment authority, a port authority, an <br/>
<a id="pl.88.29"></a><var>88.29</var>economic development authority, or a city as authorized by chapter 469 is not an <br/>
<a id="pl.88.30"></a><var>88.30</var>abandonment of use and the lands shall not be reconveyed to the state nor shall they <br/>
<a id="pl.88.31"></a><var>88.31</var>revert to the state. A certificate made by a housing and redevelopment authority, a port <br/>
<a id="pl.88.32"></a><var>88.32</var>authority, an economic development authority, or a city referring to a conveyance by it <br/>
<a id="pl.88.33"></a><var>88.33</var>and stating that the conveyance has been made as authorized by chapter 469 may be filed <br/>
<a id="pl.88.34"></a><var>88.34</var>with the county recorder or registrar of titles, and the rights of reverter in favor of the state <br/>
<a id="pl.88.35"></a><var>88.35</var>provided by subdivision 1e will then terminate. No vote of the people is required for the <br/>
<a id="pl.89.1"></a><var>89.1</var>conveyance. For the purposes of this paragraph, there is no failure to put the land to the <br/>
<a id="pl.89.2"></a><var>89.2</var>authorized public use and no abandonment of that use if a formal plan of the governmental <br/>
<a id="pl.89.3"></a><var>89.3</var>subdivision, including, but not limited to, a comprehensive plan or land use plan that <br/>
<a id="pl.89.4"></a><var>89.4</var>shows an intended future use of the land for the authorized public use.<br/>
<a id="pl.89.5"></a><var>89.5</var>(b) Property held by a governmental subdivision of the state under a conditional use <br/>
<a id="pl.89.6"></a><var>89.6</var>deed executed under subdivision 1a, paragraph (e), by the commissioner of revenue on or <br/>
<a id="pl.89.7"></a><var>89.7</var>after January 1, 2007, may be acquired by that governmental subdivision after 15 years <br/>
<a id="pl.89.8"></a><var>89.8</var>from the date of the conveyance if the commissioner determines upon written application <br/>
<a id="pl.89.9"></a><var>89.9</var>from the subdivision that the subdivision has in fact put the property to the authorized <br/>
<a id="pl.89.10"></a><var>89.10</var>public use for which it was conveyed, and the subdivision has made a finding that it <br/>
<a id="pl.89.11"></a><var>89.11</var>has no current plans to change the use of the lands. Prior to conveying the property, the <br/>
<a id="pl.89.12"></a><var>89.12</var>commissioner shall inquire whether the county board where the land is located objects to a <br/>
<a id="pl.89.13"></a><var>89.13</var>conveyance of the property to the subdivision without conditions and without further act <br/>
<a id="pl.89.14"></a><var>89.14</var>by or obligation of the subdivision. If the county does not object within 60 days, and the <br/>
<a id="pl.89.15"></a><var>89.15</var>commissioner makes a favorable determination, the commissioner shall issue a quit claim <br/>
<a id="pl.89.16"></a><var>89.16</var>deed on behalf of the state unconditionally conveying the property to the governmental <br/>
<a id="pl.89.17"></a><var>89.17</var>subdivision. For purposes of this paragraph, demonstration of an intended future use <br/>
<a id="pl.89.18"></a><var>89.18</var>for the authorized public use in a formal plan of the governmental subdivision does not <br/>
<a id="pl.89.19"></a><var>89.19</var>constitute use for that authorized public use.<br/>
<a id="pl.89.20"></a><var>89.20</var>(c) Property held by a governmental subdivision of the state under a conditional <br/>
<a id="pl.89.21"></a><var>89.21</var>use deed executed under subdivision 1a, paragraph (e), by the commissioner of revenue <br/>
<a id="pl.89.22"></a><var>89.22</var>before January 1, 2007, is released from the use restriction and possibility of reversion on <br/>
<a id="pl.89.23"></a><var>89.23</var>January 1, 2022, if the county board records a resolution describing the land and citing <br/>
<a id="pl.89.24"></a><var>89.24</var>this paragraph. The county board may authorize the county treasurer to deduct the amount <br/>
<a id="pl.89.25"></a><var>89.25</var>of the recording fees from future settlements of property taxes to the subdivision.<br/>
<a id="pl.89.26"></a><var>89.26</var>(d) All property conveyed under a conditional use deed executed under subdivision <br/>
<a id="pl.89.27"></a><var>89.27</var>1a, paragraph (e), by the commissioner of revenue is released from the use restriction and <br/>
<a id="pl.89.28"></a><var>89.28</var>reverter, and any use restriction or reverter for which no declaration of reversion has been <br/>
<a id="pl.89.29"></a><var>89.29</var>recorded with the county recorder or registrar of titles, as appropriate, is nullified on the <br/>
<a id="pl.89.30"></a><var>89.30</var>later of: (1) January 1, 2015; (2) 30 years from the date the deed was acknowledged; or <br/>
<a id="pl.89.31"></a><var>89.31</var>(3) final resolution of an appeal to district court under subdivision 1e, if a lis pendens <br/>
<a id="pl.89.32"></a><var>89.32</var>related to the appeal is recorded in the office of the county recorder or registrar of titles, <br/>
<a id="pl.89.33"></a><var>89.33</var>as appropriate, prior to January 1, 2015.<br/>
<a id="pl.89.34"></a><var>89.34</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.6.0"></a><a id="pl.90.1"></a><var>90.1</var>    Sec. 6. Minnesota Statutes 2008, section 282.01, is amended by adding a subdivision <br/>
<a id="pl.90.2"></a><var>90.2</var>to read:<br/>
<a id="pl.90.3"></a><var>90.3</var>    Subd. 1g. <b>Conditional use deed fees.</b> (a) A governmental subdivision of the state <br/>
<a id="pl.90.4"></a><var>90.4</var>applying for a conditional use deed under subdivision 1a, paragraph (e), must submit a fee <br/>
<a id="pl.90.5"></a><var>90.5</var>of $250 to the commissioner of revenue along with the application. If the application is <br/>
<a id="pl.90.6"></a><var>90.6</var>denied, the commissioner shall refund $150 of the application fee.<br/>
<a id="pl.90.7"></a><var>90.7</var>(b) The proceeds from the fees must be deposited in a Department of Revenue <br/>
<a id="pl.90.8"></a><var>90.8</var>conditional use deed revolving fund. The sums deposited into the revolving fund are <br/>
<a id="pl.90.9"></a><var>90.9</var>appropriated to the commissioner of revenue for the purpose of making the refunds <br/>
<a id="pl.90.10"></a><var>90.10</var>described in this subdivision, and administering conditional use deed laws.<br/>
<a id="pl.90.11"></a><var>90.11</var><b>EFFECTIVE DATE.</b>This section is effective for applications received by the <br/>
<a id="pl.90.12"></a><var>90.12</var>commissioner after June 30, 2010.<br/>
<br/>
<a id="bill.5.7.0"></a><a id="pl.90.13"></a><var>90.13</var>    Sec. 7. Minnesota Statutes 2008, section 282.01, is amended by adding a subdivision <br/>
<a id="pl.90.14"></a><var>90.14</var>to read:<br/>
<a id="pl.90.15"></a><var>90.15</var>    Subd. 1h. <b>Conveyance; form.</b> The instruments of conveyance executed and issued <br/>
<a id="pl.90.16"></a><var>90.16</var>by the commissioner of revenue under subdivision 1a, paragraphs (c), (d), (e), (f), (g), <br/>
<a id="pl.90.17"></a><var>90.17</var>and (h), and subdivision 1d, paragraph (b), must be on a form approved by the attorney <br/>
<a id="pl.90.18"></a><var>90.18</var>general and are prima facie evidence of the facts stated therein and that the execution and <br/>
<a id="pl.90.19"></a><var>90.19</var>issuance of the conveyance complies with the applicable laws.<br/>
<a id="pl.90.20"></a><var>90.20</var><b>EFFECTIVE DATE.</b>This section is effective for deeds executed by the <br/>
<a id="pl.90.21"></a><var>90.21</var>commissioner of revenue after June 30, 2010.<br/>
<br/>
<a id="bill.5.8.0"></a><a id="pl.90.22"></a><var>90.22</var>    Sec. 8. Minnesota Statutes 2008, section 282.01, subdivision 2, is amended to read:<br/>
<a id="pl.90.23"></a><var>90.23</var>    Subd. 2. <b>Conservation lands; county board supervision.</b> (a) Lands classified as <br/>
<a id="pl.90.24"></a><var>90.24</var>conservation lands, unless reclassified as nonconservation lands, sold to a governmental <br/>
<a id="pl.90.25"></a><var>90.25</var>subdivision of the state, designated as lands primarily suitable for forest production and <br/>
<a id="pl.90.26"></a><var>90.26</var>sold as hereinafter provided, or released from the trust in favor of the taxing districts, as <br/>
<a id="pl.90.27"></a><var>90.27</var>herein provided, will must be held under the supervision of the county board of the county <br/>
<a id="pl.90.28"></a><var>90.28</var>within which such the parcels lie. and must not be conveyed or sold unless the lands are:<br/>
<a id="pl.90.29"></a><var>90.29</var>The county board may, by resolution duly adopted, declare lands classified as <br/>
<a id="pl.90.30"></a><var>90.30</var>conservation lands as primarily suitable for timber production and as lands which should <br/>
<a id="pl.90.31"></a><var>90.31</var>be placed in private ownership for such purposes. If such action be approved by the <br/>
<a id="pl.90.32"></a><var>90.32</var>commissioner of natural resources, the lands so designated, or any part thereof, may be <br/>
<a id="pl.90.33"></a><var>90.33</var>sold by the county board in the same manner as provided for the sale of lands classified as <br/>
<a id="pl.91.1"></a><var>91.1</var>nonconservation lands. Such county action and the approval of the commissioner shall be <br/>
<a id="pl.91.2"></a><var>91.2</var>limited to lands lying within areas zoned for restricted uses under the provisions of Laws <br/>
<a id="pl.91.3"></a><var>91.3</var>1939, chapter 340, or any amendments thereof.<br/>
<a id="pl.91.4"></a><var>91.4</var>(1) reclassified as nonconservation lands;<br/>
<a id="pl.91.5"></a><var>91.5</var>(2) conveyed to a governmental subdivision of the state under subdivision 1a;<br/>
<a id="pl.91.6"></a><var>91.6</var>(3) released from the trust in favor of the taxing districts as provided in paragraph <br/>
<a id="pl.91.7"></a><var>91.7</var>(b); or<br/>
<a id="pl.91.8"></a><var>91.8</var>(4) conveyed or sold under the authority of another general or special law.<br/>
<a id="pl.91.9"></a><var>91.9</var>(b) The county board may, by resolution duly adopted, resolve that certain lands <br/>
<a id="pl.91.10"></a><var>91.10</var>classified as conservation lands shall be devoted to conservation uses and may submit <br/>
<a id="pl.91.11"></a><var>91.11</var>such a resolution to the commissioner of natural resources. If, upon investigation, <br/>
<a id="pl.91.12"></a><var>91.12</var>the commissioner of natural resources determines that the lands covered by such the <br/>
<a id="pl.91.13"></a><var>91.13</var>resolution, or any part thereof, can be managed and developed for conservation purposes, <br/>
<a id="pl.91.14"></a><var>91.14</var>the commissioner shall make a certificate describing the lands and reciting the acceptance <br/>
<a id="pl.91.15"></a><var>91.15</var>thereof on behalf of the state for such purposes. The commissioner shall transmit the <br/>
<a id="pl.91.16"></a><var>91.16</var>certificate to the county auditor, who shall note the same upon the auditor's records and <br/>
<a id="pl.91.17"></a><var>91.17</var>record the same with the county recorder. The title to all lands so accepted shall be held <br/>
<a id="pl.91.18"></a><var>91.18</var>by the state free from any trust in favor of any and all taxing districts and such the lands <br/>
<a id="pl.91.19"></a><var>91.19</var>shall be devoted thereafter to the purposes of forestry, water conservation, flood control, <br/>
<a id="pl.91.20"></a><var>91.20</var>parks, game refuges, controlled game management areas, public shooting grounds, or <br/>
<a id="pl.91.21"></a><var>91.21</var>other public recreational or conservation uses, and managed, controlled, and regulated <br/>
<a id="pl.91.22"></a><var>91.22</var>for such purposes under the jurisdiction of the commissioner of natural resources and <br/>
<a id="pl.91.23"></a><var>91.23</var>the divisions of the department.<br/>
<a id="pl.91.24"></a><var>91.24</var>(c) All proceeds derived from the sale of timber, lease of crops of hay, or other <br/>
<a id="pl.91.25"></a><var>91.25</var>revenue from lands under the jurisdiction of the commissioner of natural resources shall <br/>
<a id="pl.91.26"></a><var>91.26</var>be credited to the general fund of the state.<br/>
<a id="pl.91.27"></a><var>91.27</var>In case (d) If the commissioner of natural resources shall determine determines that <br/>
<a id="pl.91.28"></a><var>91.28</var>any tract of land so held acquired by the state under paragraph (b) and situated within or <br/>
<a id="pl.91.29"></a><var>91.29</var>adjacent to the boundaries of any governmental subdivision of the state is suitable for use <br/>
<a id="pl.91.30"></a><var>91.30</var>by such the subdivision for any authorized public purpose, the commissioner may convey <br/>
<a id="pl.91.31"></a><var>91.31</var>such the tract by deed in the name of the state to such the subdivision upon the filing <br/>
<a id="pl.91.32"></a><var>91.32</var>with the commissioner of a resolution adopted by a majority vote of all the members <br/>
<a id="pl.91.33"></a><var>91.33</var>of the governing body thereof, stating the purpose for which the land is desired. The <br/>
<a id="pl.91.34"></a><var>91.34</var>deed of conveyance shall be upon a form approved by the attorney general and must be <br/>
<a id="pl.91.35"></a><var>91.35</var>conditioned upon continued use for the purpose stated in the resolution. All proceeds <br/>
<a id="pl.91.36"></a><var>91.36</var>derived from the sale of timber, lease of hay stumpage, or other revenue from such <br/>
<a id="pl.92.1"></a><var>92.1</var>lands under the jurisdiction of the natural resources commissioner shall be paid into the <br/>
<a id="pl.92.2"></a><var>92.2</var>general fund of the state.<br/>
<a id="pl.92.3"></a><var>92.3</var>(e) The county auditor, with the approval of the county board, may lease conservation <br/>
<a id="pl.92.4"></a><var>92.4</var>lands remaining under the jurisdiction supervision of the county board and sell timber <br/>
<a id="pl.92.5"></a><var>92.5</var>and hay stumpage thereon in the manner hereinafter provided, and all proceeds derived <br/>
<a id="pl.92.6"></a><var>92.6</var>therefrom shall be distributed in the same manner as provided in section 
         <statute_ref>282.04</statute_ref>. <br/>
<a id="pl.92.7"></a><var>92.7</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.9.0"></a><a id="pl.92.8"></a><var>92.8</var>    Sec. 9. Minnesota Statutes 2008, section 282.01, subdivision 3, is amended to read:<br/>
<a id="pl.92.9"></a><var>92.9</var>    Subd. 3. <b>Nonconservation lands; appraisal and sale.</b> (a) All parcels of land <br/>
<a id="pl.92.10"></a><var>92.10</var>classified as nonconservation, except those which may be reserved, shall be sold as <br/>
<a id="pl.92.11"></a><var>92.11</var>provided, if it is determined, by the county board of the county in which the parcels lie, <br/>
<a id="pl.92.12"></a><var>92.12</var>that it is advisable to do so, having in mind their accessibility, their proximity to existing <br/>
<a id="pl.92.13"></a><var>92.13</var>public improvements, and the effect of their sale and occupancy on the public burdens. <br/>
<a id="pl.92.14"></a><var>92.14</var>Any parcels of land proposed to be sold shall be first appraised by the county board of <br/>
<a id="pl.92.15"></a><var>92.15</var>the county in which the parcels lie. The parcels may be reappraised whenever the county <br/>
<a id="pl.92.16"></a><var>92.16</var>board deems it necessary to carry out the intent of sections 
         <statute_ref>282.01</statute_ref> to 
         <statute_ref>282.13</statute_ref>.<br/>
<a id="pl.92.17"></a><var>92.17</var>(b) In an appraisal the value of the land and any standing timber on it shall be <br/>
<a id="pl.92.18"></a><var>92.18</var>separately determined. No parcel of land containing any standing timber may be sold until <br/>
<a id="pl.92.19"></a><var>92.19</var>the appraised value of the timber on it and the sale of the land have been approved by the <br/>
<a id="pl.92.20"></a><var>92.20</var>commissioner of natural resources. The commissioner shall base review of a proposed <br/>
<a id="pl.92.21"></a><var>92.21</var>sale on the policy and considerations specified in subdivision 1. The decision of the <br/>
<a id="pl.92.22"></a><var>92.22</var>commissioner shall be in writing and shall state the reasons for it. The commissioner's <br/>
<a id="pl.92.23"></a><var>92.23</var>decision is exempt from the rulemaking provisions of chapter 14 and section 
         <statute_ref>14.386</statute_ref> <br/>
<a id="pl.92.24"></a><var>92.24</var>does not apply. The county may appeal the decision of the commissioner in accordance <br/>
<a id="pl.92.25"></a><var>92.25</var>with chapter 14.<br/>
<a id="pl.92.26"></a><var>92.26</var>(c) In any county in which a state forest or any part of it is located, the county <br/>
<a id="pl.92.27"></a><var>92.27</var>auditor shall submit to the commissioner at least 60 days before the first publication of the <br/>
<a id="pl.92.28"></a><var>92.28</var>list of lands to be offered for sale a list of all lands included on the list which are situated <br/>
<a id="pl.92.29"></a><var>92.29</var>outside of any incorporated municipality. If, at any time before the opening of the sale, the <br/>
<a id="pl.92.30"></a><var>92.30</var>commissioner notifies the county auditor in writing that there is standing timber on any <br/>
<a id="pl.92.31"></a><var>92.31</var>parcel of such land, the parcel shall not be sold unless the requirements of this section <br/>
<a id="pl.92.32"></a><var>92.32</var>respecting the separate appraisal of the timber and the approval of the appraisal by the <br/>
<a id="pl.92.33"></a><var>92.33</var>commissioner have been complied with. The commissioner may waive the requirement <br/>
<a id="pl.92.34"></a><var>92.34</var>of the 60-day notice as to any parcel of land which has been examined and the timber <br/>
<a id="pl.92.35"></a><var>92.35</var>value approved as required by this section.<br/>
<a id="pl.93.1"></a><var>93.1</var>(d) If any public improvement is made by a municipality after any parcel of land has <br/>
<a id="pl.93.2"></a><var>93.2</var>been forfeited to the state for the nonpayment of taxes, and the improvement is assessed in <br/>
<a id="pl.93.3"></a><var>93.3</var>whole or in part against the property benefited by it, the clerk of the municipality shall <br/>
<a id="pl.93.4"></a><var>93.4</var>certify to the county auditor, immediately upon the determination of the assessments for <br/>
<a id="pl.93.5"></a><var>93.5</var>the improvement, the total amount that would have been assessed against the parcel of land <br/>
<a id="pl.93.6"></a><var>93.6</var>if it had been subject to assessment; or if the public improvement is made, petitioned for, <br/>
<a id="pl.93.7"></a><var>93.7</var>ordered in or assessed, whether the improvement is completed in whole or in part, at any <br/>
<a id="pl.93.8"></a><var>93.8</var>time between the appraisal and the sale of the parcel of land, the cost of the improvement <br/>
<a id="pl.93.9"></a><var>93.9</var>shall be included as a separate item and added to the appraised value of the parcel of land <br/>
<a id="pl.93.10"></a><var>93.10</var>at the time it is sold. No sale of a parcel of land shall discharge or free the parcel of land <br/>
<a id="pl.93.11"></a><var>93.11</var>from lien for the special benefit conferred upon it by reason of the public improvement <br/>
<a id="pl.93.12"></a><var>93.12</var>until the cost of it, including penalties, if any, is paid. The county board shall determine <br/>
<a id="pl.93.13"></a><var>93.13</var>the amount, if any, by which the value of the parcel was enhanced by the improvement and <br/>
<a id="pl.93.14"></a><var>93.14</var>include the amount as a separate item in fixing the appraised value for the purpose of sale. <br/>
<a id="pl.93.15"></a><var>93.15</var>In classifying, appraising, and selling the lands, the county board may designate the tracts <br/>
<a id="pl.93.16"></a><var>93.16</var>as assessed and acquired, or may by resolution provide for the subdivision of the tracts into <br/>
<a id="pl.93.17"></a><var>93.17</var>smaller units or for the grouping of several tracts into one tract when the subdivision or <br/>
<a id="pl.93.18"></a><var>93.18</var>grouping is deemed advantageous for the purpose of sale. Each such smaller tract or larger <br/>
<a id="pl.93.19"></a><var>93.19</var>tract must be classified and appraised as such before being offered for sale. If any such <br/>
<a id="pl.93.20"></a><var>93.20</var>lands have once been classified, the board of county commissioners, in its discretion, may, <br/>
<a id="pl.93.21"></a><var>93.21</var>by resolution, authorize the sale of the smaller tract or larger tract without reclassification.<br/>
<a id="pl.93.22"></a><var>93.22</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.10.0"></a><a id="pl.93.23"></a><var>93.23</var>    Sec. 10. Minnesota Statutes 2008, section 282.01, subdivision 4, is amended to read:<br/>
<a id="pl.93.24"></a><var>93.24</var>    Subd. 4. <b>Sale: method, requirements, effects.</b> The sale authorized under <br/>
<a id="pl.93.25"></a><var>93.25</var>subdivision 3 must be conducted by the county auditor at the county seat of the county in <br/>
<a id="pl.93.26"></a><var>93.26</var>which the parcels lie, except that in St. Louis and Koochiching Counties, the sale may <br/>
<a id="pl.93.27"></a><var>93.27</var>be conducted in any county facility within the county. The sale must not be for less than <br/>
<a id="pl.93.28"></a><var>93.28</var>the appraised value except as provided in subdivision 7a. The parcels must be sold for <br/>
<a id="pl.93.29"></a><var>93.29</var>cash only and at not less than the appraised value, unless the county board of the county <br/>
<a id="pl.93.30"></a><var>93.30</var>has adopted a resolution providing for their sale on terms, in which event the resolution <br/>
<a id="pl.93.31"></a><var>93.31</var>controls with respect to the sale. When the sale is made on terms other than for cash only <br/>
<a id="pl.93.32"></a><var>93.32</var>(1) a payment of at least ten percent of the purchase price must be made at the time of <br/>
<a id="pl.93.33"></a><var>93.33</var>purchase, and the balance must be paid in no more than ten equal annual installments, or <br/>
<a id="pl.93.34"></a><var>93.34</var>(2) the payments must be made in accordance with county board policy, but in no event <br/>
<a id="pl.93.35"></a><var>93.35</var>may the board require more than 12 installments annually, and the contract term must not <br/>
<a id="pl.94.1"></a><var>94.1</var>be for more than ten years. Standing timber or timber products must not be removed from <br/>
<a id="pl.94.2"></a><var>94.2</var>these lands until an amount equal to the appraised value of all standing timber or timber <br/>
<a id="pl.94.3"></a><var>94.3</var>products on the lands at the time of purchase has been paid by the purchaser. If a parcel of <br/>
<a id="pl.94.4"></a><var>94.4</var>land bearing standing timber or timber products is sold at public auction for more than <br/>
<a id="pl.94.5"></a><var>94.5</var>the appraised value, the amount bid in excess of the appraised value must be allocated <br/>
<a id="pl.94.6"></a><var>94.6</var>between the land and the timber in proportion to their respective appraised values. In that <br/>
<a id="pl.94.7"></a><var>94.7</var>case, standing timber or timber products must not be removed from the land until the <br/>
<a id="pl.94.8"></a><var>94.8</var>amount of the excess bid allocated to timber or timber products has been paid in addition <br/>
<a id="pl.94.9"></a><var>94.9</var>to the appraised value of the land. The purchaser is entitled to immediate possession, <br/>
<a id="pl.94.10"></a><var>94.10</var>subject to the provisions of any existing valid lease made in behalf of the state.<br/>
<a id="pl.94.11"></a><var>94.11</var>For sales occurring on or after July 1, 1982, the unpaid balance of the purchase price <br/>
<a id="pl.94.12"></a><var>94.12</var>is subject to interest at the rate determined pursuant to section 
         <statute_ref>549.09</statute_ref>. The unpaid balance <br/>
<a id="pl.94.13"></a><var>94.13</var>of the purchase price for sales occurring after December 31, 1990, is subject to interest <br/>
<a id="pl.94.14"></a><var>94.14</var>at the rate determined in section 
         <statute_ref>279.03, subdivision 1a</statute_ref>. The interest rate is subject to <br/>
<a id="pl.94.15"></a><var>94.15</var>change each year on the unpaid balance in the manner provided for rate changes in section <br/>
<statute_ref><a id="pl.94.16"></a><var>94.16</var>549.09
         </statute_ref> or 
         <statute_ref>279.03, subdivision 1a</statute_ref>, whichever, is applicable. Interest on the unpaid contract <br/>
<a id="pl.94.17"></a><var>94.17</var>balance on sales occurring before July 1, 1982, is payable at the rate applicable to the sale <br/>
<a id="pl.94.18"></a><var>94.18</var>at the time that the sale occurred.<br/>
<a id="pl.94.19"></a><var>94.19</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.11.0"></a><a id="pl.94.20"></a><var>94.20</var>    Sec. 11. Minnesota Statutes 2008, section 282.01, subdivision 7, is amended to read:<br/>
<a id="pl.94.21"></a><var>94.21</var>    Subd. 7. <b>County sales; notice, purchase price, disposition.</b> The sale must <br/>
<a id="pl.94.22"></a><var>94.22</var>commence at the time determined by the county board of the county in which the parcels <br/>
<a id="pl.94.23"></a><var>94.23</var>are located. The county auditor shall offer the parcels of land in order in which they <br/>
<a id="pl.94.24"></a><var>94.24</var>appear in the notice of sale, and shall sell them to the highest bidder, but not for a sum <br/>
<a id="pl.94.25"></a><var>94.25</var>less than the appraised value, until all of the parcels of land have been offered. Then the <br/>
<a id="pl.94.26"></a><var>94.26</var>county auditor shall sell any remaining parcels to anyone offering to pay the appraised <br/>
<a id="pl.94.27"></a><var>94.27</var>value, except that if the person could have repurchased a parcel of property under section <br/>
<statute_ref><a id="pl.94.28"></a><var>94.28</var>282.012
         </statute_ref> or 
         <statute_ref>282.241</statute_ref>, that person may not purchase that same parcel of property at the sale <br/>
<a id="pl.94.29"></a><var>94.29</var>under this subdivision for a purchase price less than the sum of all taxes, assessments, <br/>
<a id="pl.94.30"></a><var>94.30</var>penalties, interest, and costs due at the time of forfeiture computed under section 
         <statute_ref>282.251</statute_ref>, <br/>
<a id="pl.94.31"></a><var>94.31</var>and any special assessments for improvements certified as of the date of sale. The sale <br/>
<a id="pl.94.32"></a><var>94.32</var>must continue until all the parcels are sold or until the county board orders a reappraisal or <br/>
<a id="pl.94.33"></a><var>94.33</var>withdraws any or all of the parcels from sale. The list of lands may be added to and the <br/>
<a id="pl.94.34"></a><var>94.34</var>added lands may be sold at any time by publishing the descriptions and appraised values. <br/>
<a id="pl.94.35"></a><var>94.35</var>The added lands must be: (1) parcels of land that have become forfeited and classified <br/>
<a id="pl.95.1"></a><var>95.1</var>as nonconservation since the commencement of any prior sale; (2) parcels classified as <br/>
<a id="pl.95.2"></a><var>95.2</var>nonconservation that have been reappraised; (3) parcels that have been reclassified as <br/>
<a id="pl.95.3"></a><var>95.3</var>nonconservation; or (4) other parcels that are subject to sale but were omitted from the <br/>
<a id="pl.95.4"></a><var>95.4</var>existing list for any reason. The descriptions and appraised values must be published in <br/>
<a id="pl.95.5"></a><var>95.5</var>the same manner as provided for the publication of the original list. Parcels added to the <br/>
<a id="pl.95.6"></a><var>95.6</var>list must first be offered for sale to the highest bidder before they are sold at appraised <br/>
<a id="pl.95.7"></a><var>95.7</var>value. All parcels of land not offered for immediate sale, as well as parcels that are offered <br/>
<a id="pl.95.8"></a><var>95.8</var>and not immediately sold, continue to be held in trust by the state for the taxing districts <br/>
<a id="pl.95.9"></a><var>95.9</var>interested in each of the parcels, under the supervision of the county board. Those parcels <br/>
<a id="pl.95.10"></a><var>95.10</var>may be used for public purposes until sold, as directed by the county board. <br/>
<a id="pl.95.11"></a><var>95.11</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.12.0"></a><a id="pl.95.12"></a><var>95.12</var>    Sec. 12. Minnesota Statutes 2008, section 282.01, subdivision 7a, is amended to read:<br/>
<a id="pl.95.13"></a><var>95.13</var>    Subd. 7a. <b>City sales; alternate procedures.</b> Land located in a home rule charter <br/>
<a id="pl.95.14"></a><var>95.14</var>or statutory city, or in a town which cannot be improved because of noncompliance with <br/>
<a id="pl.95.15"></a><var>95.15</var>local ordinances regarding minimum area, shape, frontage or access may be sold by the <br/>
<a id="pl.95.16"></a><var>95.16</var>county auditor pursuant to this subdivision if the auditor determines that a nonpublic sale <br/>
<a id="pl.95.17"></a><var>95.17</var>will encourage the approval of sale of the land by the city or town and promote its return <br/>
<a id="pl.95.18"></a><var>95.18</var>to the tax rolls. If the physical characteristics of the land indicate that its highest and best <br/>
<a id="pl.95.19"></a><var>95.19</var>use will be achieved by combining it with an adjoining parcel and the city or town has not <br/>
<a id="pl.95.20"></a><var>95.20</var>adopted a local ordinance governing minimum area, shape, frontage, or access, the land <br/>
<a id="pl.95.21"></a><var>95.21</var>may also be sold pursuant to this subdivision. If the property consists of an undivided <br/>
<a id="pl.95.22"></a><var>95.22</var>interest in land or land and improvements, the property may also be sold to the other <br/>
<a id="pl.95.23"></a><var>95.23</var>owners under this subdivision. The sale of land pursuant to this subdivision shall be <br/>
<a id="pl.95.24"></a><var>95.24</var>subject to any conditions imposed by the county board pursuant to section 
         <statute_ref>282.03</statute_ref>. The <br/>
<a id="pl.95.25"></a><var>95.25</var>governing body of the city or town may recommend to the county board conditions to be <br/>
<a id="pl.95.26"></a><var>95.26</var>imposed on the sale. The county auditor may restrict the sale to owners of lands adjoining <br/>
<a id="pl.95.27"></a><var>95.27</var>the land to be sold. The county auditor shall conduct the sale by sealed bid or may select <br/>
<a id="pl.95.28"></a><var>95.28</var>another means of sale. The land shall be sold to the highest bidder but in no event shall the <br/>
<a id="pl.95.29"></a><var>95.29</var>land and may be sold for less than its appraised value. All owners of land adjoining the <br/>
<a id="pl.95.30"></a><var>95.30</var>land to be sold shall be given a written notice at least 30 days prior to the sale. <br/>
<a id="pl.95.31"></a><var>95.31</var>This subdivision shall be liberally construed to encourage the sale and utilization <br/>
<a id="pl.95.32"></a><var>95.32</var>of tax-forfeited land, to eliminate nuisances and dangerous conditions and to increase <br/>
<a id="pl.95.33"></a><var>95.33</var>compliance with land use ordinances.<br/>
<a id="pl.95.34"></a><var>95.34</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>
<br/>
<a id="bill.5.13.0"></a><a id="pl.96.1"></a><var>96.1</var>    Sec. 13. Minnesota Statutes 2008, section 282.01, is amended by adding a subdivision <br/>
<a id="pl.96.2"></a><var>96.2</var>to read:<br/>
<a id="pl.96.3"></a><var>96.3</var>    Subd. 12. <b>Notice; public hearing for use change.</b> If a governmental subdivision <br/>
<a id="pl.96.4"></a><var>96.4</var>that acquired a parcel for public use under this section later determines to change the use, <br/>
<a id="pl.96.5"></a><var>96.5</var>it must hold a public hearing on the proposed use change. The governmental subdivision <br/>
<a id="pl.96.6"></a><var>96.6</var>must mail written notice of the proposed use change and the public hearing to each owner <br/>
<a id="pl.96.7"></a><var>96.7</var>of property that is within 400 feet of the parcel at least ten days and no more than 60 days <br/>
<a id="pl.96.8"></a><var>96.8</var>before it holds the hearing. The notice must identify: (1) the parcel, (2) its current use, <br/>
<a id="pl.96.9"></a><var>96.9</var>(3) the proposed use, (4) the date, time, and place of the public hearing, and (5) where <br/>
<a id="pl.96.10"></a><var>96.10</var>to submit written comments on the proposal and that the public is invited to testify at <br/>
<a id="pl.96.11"></a><var>96.11</var>the public hearing.<br/>
<a id="pl.96.12"></a><var>96.12</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010, and applies to a change <br/>
<a id="pl.96.13"></a><var>96.13</var>in use of a parcel acquired under Minnesota Statutes, section 282.01, whether acquired by <br/>
<a id="pl.96.14"></a><var>96.14</var>the governmental subdivision before or after the effective date of this section.<br/>
<br/>
<a id="bill.5.14.0"></a><a id="pl.96.15"></a><var>96.15</var>    Sec. 14. <b> REPEALER.</b><br/>
<a id="pl.96.16"></a><var>96.16</var>Minnesota Statutes 2008, sections 282.01, subdivisions 9, 10, and 11; and 383A.76, <br/>
<a id="pl.96.17"></a><var>96.17</var>are repealed.<br/>
<a id="pl.96.18"></a><var>96.18</var><b>EFFECTIVE DATE.</b>This section is effective July 1, 2010.<br/>