Relating to the financing and operation of state and local government;

ARTICLE 1 - PROPERTY TAX AIDS AND CREDITS

Establishing the volunteer retention stipend aid pilot program; increasing the agricultural homestead market value credit; reducing the property tax class rate for the disparity reduction credit; clarifying the eligibility of independent nonprofit firefighting corporations to receive state aid; modifying the calculation on local government aid losses; modifying certain payments for acres of wildlife management land and state-owned lands with conservation areas; establishing production property transition aid and providing for an appropriation; providing for aquatic invasive species aid and an appropriation; instituting an additional supplemental aid revision for omitted 2013 independent nonprofit firefighting corporations; establishing supplemental county program aid for 2014 and supplemental agricultural credit for taxes payable in 2014 only; authorizing and appropriating money for city aid penalty forgiveness for the city of Bluffton; increasing the homestead credit refund and the renter property tax refund

ARTICLE 2 - PROPERTY TAXES

Modifying the emergency medical services special taxing districts property tax levy amount authorization; modifying certain notification procedure as to an electric power generation facilities application and property tax status; authorizing a property tax exemption for solar energy generation systems; extending the property tax exemption of newly constructed electric generation facilities; requiring the conversion of coal facilities to alternative fuel facilities under certain circumstances; exempting solar energy systems from property taxation; establishing a solar energy production tax, requiring reports; modifying the definition of real property to exclude biofuels, wine, beer, distilled beverages or dairy products production storage structures for tax determination purposes; extending the disabled veteran homestead valuation exclusion; extending the deadline for certification of proposed property tax levies for counties and home rule or statutory cities; modifying provisions for interest rate payments on delinquent property taxes; allowing tax levy for countywide public safety improvements and equipment projects in Anoka county; increasing the maximum number of connections allowed for the Cedar Lake area water and sanitary sewer district; authorizing Helena township in Scott county to use surplus land, property, or money for certain purposes after removal of a subordinate service district, specifying certain compliance requirements; increasing the limitation on property tax abatements for the city of Jackson; requiring the commissioner of revenue to prepare a report on the taxation of electric energy producing systems in Minnesota; appropriating money to the commissioner of employment and economic development (DEED) to finance a study and analyze effects of North Dakota projected oil production on the Minnesota economy with a focus on northwestern Minnesota

ARTICLE 3 - SALES, USE AND EXCISE TAXES

Modifying the greater Minnesota business expansion sales tax exemption to exclude businesses primarily engaged in certain recreational and professional activities; modifying sales and use tax liability amounts and remittance threshold for vendors needing to file accelerated June tax payments; providing a sales and use tax exemption for certain digital audio works and digital audiovisual works and coin-operated entertainment and amusement devices; modifying the sales tax exemption for qualified data centers and qualified refurbished data centers; modifying certain sales tax exemptions to governmental entities and specified organizations for fundraising purposes; exempting sales of tangible personal property to a nonprofit snowmobile club used primarily for the grooming of state or grant-in-aid snowmobile trails; modifying the tax rate on cigarettes, repealing annual cigarette tax indexing; providing a tax credit for a qualified microdistillery under certain conditions; clarifying the aircraft in lieu tax rate schedule; modifying local food and beverage and lodging taxes for the city of Duluth; extending the expiration for local sales and use taxes for the city of Albert Lea, providing for local approval of certain laws and validating certain actions of the city; modifying and extending the Baxter and Brainerd local sales and use tax and delaying the date of tax termination upon referendum approval; authorizing the city of Proctor to impose, food and beverage sales taxes; providing for the use of proceeds from authorized taxes; providing for collection, administration and enforcement; exempting donated materials to a library expansion from the sales and use tax; providing for local approval of certain laws and validating certain actions of the city of Albert Lea; providing a sales tax exemption for instrumentalities of the state; establishing a voluntary sales and use tax compliance program for animal shelters

ARTICLE 4 - INCOME AND ESTATE TAXES

Expanding the types to businesses that qualify for certification as a qualified small business; expansion of small business investment income tax credit provisions for qualified greater Minnesota businesses and minority or women owned qualified small businesses; extending the higher education internship income tax credit to graduate students, reducing the minimum number of weeks of required student participation for eligibility; repealing the gift tax; making certain technical changes to certain income and franchise tax provisions and reciprocity agreements for nonresidents; making certain technical changes to certain estate tax provisions; establishing a temporary reading credit for expenses of a taxpayer who is a parent or guardian of a qualifying child

ARTICLE 5 - MINERALS TAXES

Modifying provisions relating to levy apportionment and the areawide tax rate in figuring tax relief area revenue distribution; modifying the distribution of net proceeds and production tax revenues within the taconite assistance area; extending certain aggregate production tax rates; modifying the prior distribution of taconite production taxes to the city of Aitkin to include economic development projects; modifying the 2013 distribution of taconite production taxes to the city of Cook; providing security for payment of certain school bonds; providing for 2014 distribution of certain taconite production taxes

ARTICLE 6 - LOCAL DEVELOPMENT

Authorizing the Ramsey county housing and redevelopment authority to have the housing powers of a city; allowing the authority to adopt a resolution establishing housing improvement areas within the county; modifying the threshold criteria for the allocation of low-income housing tax credits for the Dakota county community development agency; modifying the time allowed to expend certain increments of certain tax increment financing districts (TIF); authorizing the city of Bloomington to use remaining tax increment financing (TIF) district funds of the Bloomington Old Cedar avenue bridge project for bicycle and pedestrian trails improvements; adding parcels to the Baxter tax increment financing (TIF) district; extending the five-year rule for a certain tax increment financing district in Eagan; extending the authority of the city of Edina to collect and spend tax increments; authorizing the city of Maple Grove to create a soil deficiency tax increment financing (TIF) district subject to special rules; authorizing Mound Harbor to extend tax increment financing (TIF) district duration limits; authorizing the North St. Paul to create a redevelopment tax increment financing (TIF) district; authorizing the city of Savage to create a tax increment financing (TIF) plan for a district; establishing a Shoreview tax increment financing pilot project; establishing a workforce housing grants pilot program for Roseau and Pennington counties; appropriating money

ARTICLE 7 - LEWIS AND CLARK REGIONAL WATER SYSTEM PROJECT

Authorizing bonding and debt service aid for the Lewis and Clark regional water system project; modifying the tax duration of certain cities benefiting from the Lewis and Clark regional water system project; authorizing Rock and Nobles county and the city of Luverne to impose a local sales taxes

ARTICLE 8 - MISCELLANEOUS

Modifying an appropriation to the agricultural utilization research institute; officially designating the Old Cedar Avenue Bridge; modifying the procedures for revocation of professional and occupational licenses for nonpayment of taxes; granting property tax levy authority to the Carlton county soil and water
conservation district; authorizing certain administrative appropriations

ARTICLE 9 - UNSESSION

Relating to taxation; removing obsolete, redundant, and unnecessary laws and administrative rules administered by the department of revenue; specifying instructions to the revisor of statutes; repealing certain obsolete provisions

ARTICLE 10 - DEPARTMENT OF REVENUE ??? TECHNICAL AND POLICY PROPERTY TAX PROVISIONS

Making technical and clarifying changes to certain provisions relating to railroad tax certification to county assessors, wind energy production tax, the definition of taxable market value, certain listing and assessment provisions, certain assessment appeals and equalization provisions and police and fire relief amortization state aid provisions; specifying instructions to the revisor of statues

ARTICLE 11 - DEPARTMENT OF REVENUE ??? TECHNICAL AND POLICY INCOME AND FRANCHISE, SALES AND USE, AND MISCELLANEOUS TAX PROVISIONS

Making technical and clarifying changes to certain provisions relating to abatement of penalty, interest, and additional tax charge procedure and modifying the definition of dyed fuel; making certain department of revenue policy changes relating to procedure for assessment and claims for refunds and
due dates for filing returns; making technical and clarifying changes in determining sales factor rules application; making technical and clarifying changes to certain provisions relating to deposit of prepaid wireless E911 fees, a certain prior effective date for a sales and purchases provision, and repealing certain rules
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