2E Relating to the financing of state and local government

ARTICLE 1 - INDIVIDUAL INCOME, CORPORATE FRANCHISE AND ESTATE TAXES

Authorizing a homeless prevention and food shelf program income tax checkoff; making technical, administrative and clarifying changes concerning the filing of individual income and corporate franchise taxes; clarifying refund notification procedure in the case of an invalid address; modifying certain tax filing requirements for nonresident individuals; clarifying the gain on the sale of a interest in a single limited liability company in relation to federal income taxes; clarifying definitions of certain terms; subjecting dividends received from real estate investment trust to taxation under certain conditions; implementing certain technical and clarifying changes to the estate tax; clarifying nexus to impose tax on pass-through interests of nonresident individuals; adding a requirement for certification of qualified investors

ARTICLE 2 - SALES AND USE

Modifying provisions relating to sales tax refunds for vendors; defining and modifying definitions to certain terms; modifying certain sales tax imposition and rates; clarifying the taconite sales tax exemption to be a minerals production tax exemption; including motor vehicle repair paint and supplies by motor vehicle repair or body shops under retail sale and subject to sales tax; clarifying disallowances under burden of tax; specifying certain business exemptions; expanding the sales and use tax exemption for region wide public safety radio communication systems products and services and the exemption for construction materials used in low-income housing projects; exempting from the sales tax materials and equipment used in the construction, renovation, upgrading or expansion of a facility used for manufacturing aerospace or defense products; specifying relief from liability for certain sellers, certified service providers and purchasers; establishing conditions where a local government may impose local taxes other than sales; allowing Proctor to pay city facilities maintenance costs with tax revenue; removing a limit and increasing bonding maximum; permitting the lodging, food and beverage taxes in the city of Rochester to pay for certain general obligation; expanding the use of the Owatonna sales and excise tax to include payment of certain improvements capital costs and development; specifying monetary limits and requiring a referendum; specifying termination of taxes; allowing Owatonna to sell bonds; authorizing Cloquet to impose by ordinance a sales and use tax and excise tax and to issue obligation bonds; specifying use of revenues; providing for termination of taxes; authorizing the city of Detroit Lakes to impose food, beverage and entertainment taxes; authorizing the city of Ely to impose a sales and use; authorizing the city of Biwabik to impose lodging, admissions and recreation and food and beverage taxes within the Giants Ridge recreation area tax; authorizing and providing for the city of Hutchinson to by ordinance impose a sales and use tax and a motor vehicle tax for a new water treatment facility and to improve the wastewater treatment facility; providing for termination of the taxes; authorizing the city of Marshall to impose a local sales and use tax, a local lodging tax and a local food and beverages tax

ARTICLE 3 - SPECIAL TAXES

Modifying and clarifying hospital and surgical center, cigarette, insurance and taconite taxation; allowing petroleum (gasoline) and cigarette (tobacco) license cancellation or nonrenewal under certain conditions; modifying cigarette weighted average retail price; modifying the (insurance) gross premiums definition and allowing additional taxes or surcharges

ARTICLE 4 - PROPERTY TAXES AND AIDS

Making clarifying changes relating to property tax assessment; specifying a date deadline for certification of the airflight property tax portion of the state airport fund appropriation and requiring certain revenue data and disclosure on the certification; clarifying certain tax exempt properties; extending the date for a business incubator property tax exemption; clarifying the duties of certain tax assessors; providing for the continuation of Minnesota agricultural property tax law (Green Acres) treatment after certain transfers; authorizing applicant appeal of assessor valuation application denial; providing a method for valuation of agricultural property in the green acres program; modifying the Minnesota agricultural property tax (Green Acres) law; removing the covenant for the rural preserve property tax program and restricting program to a qualification requirement; modifying the property tax assessment of class 4 real estate relating to manufactured home park cooperatives; allowing special agricultural homesteads for certain taxpayers in Marshall county due to floods in March 2009; extending the application of the homestead resort property classification; classifying as agricultural land certain horse training and riding instruction facilities; modifying the homestead treatment of manufactured home park cooperatives; modifying certain proposed property tax notices; modifying the definition of special levies; clarifying conditions in the event of unallotment; allowing tax payment by electronic methods; requiring tax statements to disclose separately certain special taxing district levies; modifying certain land management provisions for Lake Vermilion state park and Soudan underground mine state park; modifying payments in lieu of taxes for certain park land; modifying local government's issuing of emergency debt certificates; making various technical changes; requiring the commissioner of revenue to conduct a study of the metropolitan fiscal disparities program; transferring money from the fiscal disparities levy to pay for the study

ARTICLE 5 - PUBLIC FINANCE; LOCAL DEVELOPMENT

Increasing watershed districts borrowing authority; modifying capital improvement by including light rail transit (LRT); changing requirements for economic development authorities to create and define economic development districts; allowing additional authority to spend increments for housing replacement district plans; specifying a time limit for waiver requests; allowing local units of government and qualified businesses that are parties to job opportunity building zones (JOBZ) business subsidy agreements to amend agreements by extending the period to meet business subsidy goals; modifying the JOBZ certification date; authorizing the metropolitan council to issue certificates of indebtedness, bonds or obligations for the metropolitan area transit and paratransit capital expenditures financing; authorizing the housing finance agency (HFA), office of higher education and the rural finance authority to transfer bonding authority to one another and modifying higher education bond allocation limits; modifying the definitions of housing and redevelopment authority; implementing entity; qualifying real property; allocating certain distributions to St. Louis county; clarifying a Cook allocation; extending the five-year rule for a tax increment financing (TIF) district in Landfall Village; establishing a TIF district in the city of Ramsey; specifying the application of certain rules and providing for an expiration date; authorizing Wayzata to extend TIF district time for certain activities; repealing Douglas J. Johnson economic protection trust fund 2010 distributions

ARTICLE 6 - CONDITIONAL USE DEEDS

Modifying the process for land classification and reclassification as conservation and nonconservation tax-forfeited lands; specifying certain duties of the county board; providing for conveyances to public entities under certain conditions; modifying conveyances relating to targeted community lands; modifying deed of conveyance form requirements; modifying regulations for conveyance of tax-forfeited land to a governmental subdivision and the reverter for failure to use provision; imposing conditional use deed fees on applications; modifying county board supervision duties for conservation lands; modifying certain tax-forfeited conservation and nonconservation land sale and method requirements; requiring a public hearing for public land use change; repealing certain provisions relating to conveyance of targeted neighborhood lands and certain sale ratification provisions; repealing ratification of old sales of tax-forfeited lands, ratification application, approval and effect and pending actions not affected and Ramsey county sale of tax-forfeited lands authority

ARTICLE 7 - MISCELLANEOUS

Modifying certain tax payment agreements with the commissioner of revenue
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