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Capital IconMinnesota Legislature

Session Year 2001, Special Session 1

Bill Name: HF0001

hf1 FIRST ENGROSSMENT Omnibus tax bill providing income, sales and use,
property, motor vehicle, and other tax modifications; and appropriating money.
ARTICLE 1 REBATE Section 1: Statement of purpose provided. Sec. 2: Sales tax
rebate provided and detailed. Sec. 3: Money appropriated. ARTICLE 2 EDUCATION
FINANCE Section 1: Cost limitation formula allowance modified. Sec. 2:
Technical. Sec. 3: Debt service equalization revenue defined. Sec. 4: Equalized
debt service levy defined. Sec. 5: Debt service appropriation provided. Sec. 6:
Levy details and date modified. Sec. 7: Nonpublic pupil transportation aid
calculation formula modified. Sec. 8: Referendum market value definition
modified. Sec. 9: General education revenue defined. Sec. 10: Basic revenue
formula allowance modified. Sec. 11: General education aid redefined. Sec. 12:
Referendum allowance computation method provided. Sec. 13: Referendum allowance
limitation regulations established. Sec. 14: Referendum equalization revenue
definition modified. Sec. 15: Referendum equalization levy redefined. Sec. 16:
Referendum equalization aid definition clarified. Sec. 17: Referendum tax base
replacement aid regulations established. Sec. 18: Unequalized referendum levy
definition modified. Sec. 19: Referendum conversion allowance conditions
established. Sec. 20: Maximum effort debt service levy defined. Sec. 21: Capital
loans eligibility percentage increased. Sec. 22: Capital loan review and comment
request conditions clarified. Sec. 23: Loan amount limit percentages increased.
Sec. 24: Capital loan contract details clarified. Sec. 25: Bond sale limitation
dates established. Sec. 26: School district market value net debt percentage
increased. Sec. 27: Supplemental revenue conversion allowance established. Sec.
28: Transition revenue conversion allowance defined. Sec. 29: Money
appropriated. Sec. 30: Repealer.ARTICLE 3 PROPERTY TAXESSection 1: Local
government aid reform account established and money appropriated. Sec. 2:
Greater Minnesota and metropolitan area transit funds established. Sec. 3:
County levy authority limitations established. Sec. 4: Administrative fund
changed to "general" fund and maximum dollar amounts provided. Sec. 5: Petition
format and content specifications modified. Sec. 6: Detached and annexed
property taxation regulations established. Sec. 7: Swimming pool levy by school
district authorized. Sec. 8: Emergency medical services special taxing districts
established, related terms defined, board created, and property tax levy
authority provided. Sec. 9: Operating assistance limitations for Duluth transit
authority provided. Sec. 10: Property tax replacement aid provided. Sec. 11:
Property tax rate reduction provided. Sec. 12: Emissions reduction rate rider
eligible projects provided. Sec. 13: Biomass energy facility property tax
exemption provided. Sec. 14: Tax court jurisdiction modified. Sec. 15: Small
claims tax court jurisdiction related to property taxation cases provided. Sec.
16: Wind energy conversion system size regulations provided. Sec. 17: Property
tax exemption for residential buildings on temporary sites provided. Sec. 18:
Poultry litter biomass generation facility property tax exemption provided. Sec.
19: Waste tire cogeneration facility property tax exemption provided. Sec. 20:
Agricultural historical society property tax exemption provided. Sec. 21:
Biomass electrical generation facility personal property regulations
established. Sec. 22: Wind generation facility personal property tax payment
alternatives presented. Sec. 23: Limited market property value determination
procedure established. Sec. 24: Vacant, platted land deadline dates established.
Sec. 25: Vacant, platted, metropolitan county land deadline dates and assessment
procedures established. Sec. 26: Vacant, platted, nonmetropolitan county land
deadline dates and assessment procedures established. Sec. 27: Elderly assisted
living facility property tax regulations provided. Sec. 28: "Farm" changed to
"family farm." Sec. 29: Homestead reduction limitations modified. Sec. 30:
Homestead application procedure modified. Sec. 31: Special tax provisions for
agricultural homesteads clarified. Sec. 32: Class 1a, 1b, and 1c property net
class rate calculation procedures modified. Sec. 33: Class 2a and 2c property
net class rate calculation procedure modified, maple syrup included under
definition of "agricultural products." Sec. 34: Class 3 property net class rate
calculation procedures modified. Sec. 35: Class 4 property net class rate
calculation procedures modified. Sec. 36: Class 5 property class rate modified.
Sec. 37: Market value homestead credit reimbursement and payment regulations
established. Sec. 38: School district payments modified to include homestead and
agricultural credits. Sec. 39: Net property tax computation procedures modified.
Sec. 40: Homestead and agricultural aid for cities, towns, and special taxing
districts provided. Sec. 41: Manufactured home homestead and agricultural credit
aid conforming changes provided. Sec. 42: Conforming changes. Sec. 43: School
district aid no longer appropriated from the general fund. Sec. 44: State tax on
transmission and distribution lines authorized. Sec. 45: State levy for bonded
debt established. Sec. 46: State general levy against commercial-industrial
property detailed. Sec. 47: Proposed property tax notification regulations
provided. Sec. 48: Public hearing required for proposed property taxes, "local
tax rate" defined. Sec. 49: City, county, and metropolitan special taxing
districts public hearing exemptions provided. Sec. 50: Special taxing district
definition modified. Sec. 51: Levy certification procedures expanded. Sec. 52:
Auditor to enter state tax and local tax on the tax lists. Sec. 53: Referendum
levies allowed to be converted to a net tax capacity basis. Sec. 54: Tax levy
report format simplified. Sec. 55: Tax statement contents simplified. Sec. 56:
Statutory references modified. Sec. 57: Levy apportionment general education tax
rate exclusion allowed. Sec. 58: Effective date provided. Sec. 59: Regulations
concerning county sale of property expanded. Sec. 60: Targeted neighborhood land
conveyance regulations modified. Sec. 61: Deed of conveyance form approval
procedures simplified. Sec. 62: Reverter for failure to use and subsequent
conveyance of land to state procedures provided Sec. 63: Notice and declaration
of reversion time period established. Sec. 64: Alternative computation methods
of repurchase amount provided. Sec. 65: Money deposited in metropolitan area
transit fund. Sec. 66: Tax forfeited land sale and valuation regulations
provided. Sec. 67: Designated housing corporation language updated. Sec. 68:
Language clarified. Sec. 69: Census data language updated. Sec. 70: Financial
assistance for municipalities under certain conditions detailed. Sec. 71: Local
levy option provided. Sec. 72: Metropolitan area transit tax simplified. Sec.
73: Levy apportionment procedures clarified. Sec. 74: "Tax effort rate" defined.
Sec. 75: "City aid base" definition modified. Sec. 76: Certain town
distributions eliminated. Sec. 77: City aid distribution regulations
established. Sec. 78: Annual aid appropriation modified. Sec. 79: Rental housing
tax base replacement aid detailed. Sec. 80: Wetland replacement land
appropriations and valuation procedures provided. Sec. 81: Statutory reference
added. Sec. 82: Repealer. Sec. 83: Dakota county conveyance of tax-forfeited
land provided. Sec. 84: Minnehaha creek watershed district levy authorized. Sec.
85: St. Louis county private sale of tax-forfeited land authorized. Sec. 86: Red
River watershed management board payment in lieu of taxes authorized. Sec. 87:
Independent school district No. 319, Nashwauk-Keewatin, levy authorized. Sec.
88: Chisago City municipal reimbursement authorized. Sec. 89: Penalty and
interest forgiveness in St. Louis county provided. Sec. 90: Rulemaking authority
renewal provided. Sec. 91: Proposed notices, public hearings, and 2002 taxes
payable miscellaneous sections detailed. Sec. 92: Report on assessment practices
and market values initiated. Sec. 93: State aid certifications provided. Sec.
94: Class 4d taxes payable in 2002 detailed. Sec. 95: Money appropriated to
metropolitan council for transition revenue. Sec. 96: Repealer.ARTICLE 4
PROPERTY TAX REFUNDSection 1: "Homestead" defined. Sec. 2: "Property taxes
payable" defined. Sec. 3: Property tax refund increased for homeowners. Sec. 4:
Property tax refund increased for renters. Sec. 5: Additional refund provided.
Sec. 6: Inflation adjustment provided.ARTICLE 5 STATE TAKEOVER OF COUNTY
SERVICESSection 1: Fines and forfeited bail effective dates established and
statutory reference removed. Sec. 2: Court employee unit classification
assignment deadlines provided. Sec. 3: Contract and representation
responsibilities effective dates modified. Sec. 4: Judicial court employee
contract deadlines modified. Sec. 5: Court cost offset aid detailed. Sec. 6:
Coverage of court expenditures provided and relevant expenses clarified. Sec. 7:
Temporary aid for court administration costs provided. Sec. 8: Out-of-home
placement cost aid provided and related procedures detailed. Sec. 9:
Disbursement of fines and forfeited bail money regulations simplified. Sec. 10:
Sundry fee transmittal effective dates modified. Sec. 11: Reimbursement of
county for certain out-of-home placement provided. Sec. 12: Conforming changes.
Sec. 13: Court administrator and employees of court administrator state employee
designation effective dates provided. Sec. 14: Post-retirement benefit costs
payable by counties. Sec. 15: Scheduled dates of state transfer of judicial
districts provided, "mandated court services" defined. Sec. 16: Suitable court
facilities provided by county boards. Sec. 17: Technical changes. Sec. 18:
Revenues credited to general fund. Sec. 19: Revenues credited to general fund.
Sec. 20: Statutory references removed. Sec. 21: Personal property title transfer
authorized, Supreme Court authorized to adopt rules, budget regulations
provided. Sec. 22: Money appropriated.ARTICLE 6 MINERALS TAXESSection 1-2:
Statutory references updated. Sec. 3: Levy reduction no longer prohibited. Sec.
4: "Tax relief area" defined. Sec. 5-7: Statutory references added. Sec. 8:
Conforming changes. Sec. 9-14: Statutory references added. Sec. 15: Spending
priority given to programs that target relief to areas of taconite tax relief
area. Sec. 16-19: Statutory references added. Sec. 20: Taconite production tax
distribution clarified. Sec. 21: Taconite economic development fund operation
modified. Sec. 22: Iron ore tax reduced. Sec. 23: Technical references added.
Sec. 24: Tax relief area net tax capacity modified. Sec. 25: Property tax relief
provided. Sec. 26: Statutory reference added. Sec. 27: Money paid to taconite
economic development fund doubled. Sec. 28: Conforming changes. Sec. 29-32:
Technical. Sec. 33: Producer grants provided for haulage trucks and equipment
and mining shovels. Sec. 34: Technical. Sec. 35: "Aggregate material" and
"county" definitions modified. Sec. 36: Language clarified and effective date
provided. Sec. 37: Technical. Sec. 38: Special municipal aid for taxes payable
in 2002 provided and detailed. Sec. 39: Money appropriated.ARTICLE 7 TAX
ADMINISTRATIONSection 1: Debt collection procedures and powers for student loans
modified. Sec. 2: Proof of sales tax payment for all-terrain vehicles required.
Sec. 3: Department of health replaces department of revenue as relates to public
water fees. Sec. 4: Language updated. Sec. 5: Agreement between commissioner and
governing body of Indian reservation concerning fees paid by the tribe allowed.
Sec. 6: Language clarified. Sec. 7: Statutory references added. Sec. 8: "Debt"
definition modified. Sec. 9: Data collected by the department from claimant
agencies classified as private. Sec. 10: Criminal violations of laws
administered by the commissioner classified as private data. Sec. 11: Language
clarified. Sec. 12: Investigative data classified as private. Sec. 13: Property
used for pollution control exemption provided. Sec. 14: Two-year probationary
period for county assessor provided. Sec. 15: County assessor duties clarified.
Sec. 16: Commissioner of revenue approval no longer required. Sec. 17: Training
and education of property tax personnel required. Sec. 18: Market value
notification language updated. Sec. 19: Value determination procedure modified.
Sec. 20: Assessment language clarified. Sec. 21: Town board duties modified.
Sec. 22: County board of appeal and equalization established. Sec. 23: Abandoned
property sale procedures provided. Sec. 24: Mortgage registry tax overpayment
refund procedures modified. Sec. 25: Tax exemptions provided for mortgage loans,
and agricultural mortgages. Sec. 26: Tax overpayment procedures clarified. Sec.
27: Mortgagee payment penalties clarified. Sec. 28: Definition of
"consideration" clarified. Sec. 29: Definition of "reorganization" modified.
Sec. 30: Consideration exceeding 500 dollars tax percentage adjusted. Sec. 31:
Deed tax overpayment refund procedures established. Sec. 32: Statutory reference
added. Sec. 33: Refund of sales tax to purchasers language clarified. Sec. 34:
Rate schedules for individuals reduced by Minnesota portion of US government
interest. Sec. 35: Refund claims submitted electronically verified to have
official receipts. Sec. 36: Expense credit limitations adjusted. Sec. 37:
Inflation adjustment modified. Sec. 38: Tax credit income levels increased. Sec.
39: Inflation adjustment procedure provided. Sec. 40: "Earned income" definition
modified. Sec. 41: Credit table eliminated. Sec. 42: Alternative minimum taxable
income regulations modified. Sec. 43: Notification expiration relating to
employer withholding of delinquent taxes extended. Sec. 44: "Gross rent"
definition modified. Sec. 45: Claim applied against outstanding liability
procedures modified. Sec. 46: Language clarified and provisions given for
licensed motor vehicle fuel tanks. Sec. 47: Assessments provided and detailed.
Sec. 48: General rules modified relating to overpayment of state taxes. Sec. 49:
Refund time limit modified and statutory references added. Sec. 50: Procedures
for new permits after revocation provided. Sec. 51: "Health care professional"
replaces "physician." Sec. 52: Government sales exemption clarified. Sec. 53:
Taxes relating to aircraft no longer paid to commissioner. Sec. 54: Commissioner
of transportation agreement detailed. Sec. 55: Motor vehicle and school
exemptions outlined. Sec. 56: Erroneous credit language removed. Sec. 57:
Erroneous credit language removed. Sec. 58: Refund time limit regulations
established. Sec. 59: Claimants who make bad debt deductions subjected to notice
requirements. Sec. 60: Use tax established, defined, and detailed. Sec. 61:
Mortgage registry tax defined. Sec. 62: Conforming changes. Sec. 63: Notice to
commissioner provided. Sec. 64: Income tax reciprocity with Wisconsin report
required. Sec. 65: Money appropriated. Sec. 66: Repealer.ARTICLE 8 SUSTAINABLE
FOREST INCENTIVE ACTSection 1: Statutory references modified and language
updated. Sec. 2-4: "Tree Growth Tax Law" replaced with "Sustainable Forest
Incentive Act." Sec. 5: "Sustainable Forest Incentive Act" purpose provided.
Sec. 6: Related terms defined. Sec. 7: Eligibility requirements provided. Sec.
8: Application procedure and format established. Sec. 9: Annual certification
under sustainable forest incentive program required. Sec. 10: Timberland average
estimated market value calculation procedures provided. Sec. 11: Incentive
payment calculation procedures provided. Sec. 12: Annual incentive payment money
appropriated. Sec. 13: Property tax delinquency removal regulations provided.
Sec. 14: Withdrawal procedures established. Sec. 15: Removal penalties provided.
relating to insurance companies defined. Sec. 2: Definition of "resident"
modified. Sec. 3: New subtractions from federal taxable income provided,
including armed forces compensation, national guard compensation, and federal
foreign tax credits. Sec. 4: Charitable contribution deductions no longer added
to federal taxable income. Sec. 5: Modifications decreasing federal taxable
income for corporations provided. Sec. 6: Effective date provided. Sec. 7:
Conforming changes. Sec. 8: Effective date provided. Sec. 9: All insurance
companies given taxation exemption. Sec. 10: Canadian provinces no longer
included with the credit for taxes paid to another state Sec. 11: Credit
computation and eligibility criteria clarified. Sec. 12: Refund assignment
related terms defined. Sec. 13: Technical. Sec. 14: Franchise tax credit
disallowed. Sec. 15-16: Statutory reference removed. Sec. 17: Tax exemption
determination criteria modified. Sec. 18: Mutual savings banks tax computation
procedures modified. Sec. 19: "Net operating loss" and "net operating loss
deduction" definitions modified. Sec. 20: Statutory reference removed. Sec. 21:
Statutory reference removed. Sec. 22: General application apportionment formula
modified. Sec. 23: Effective date provided. Sec. 24: "S corporation" definition
modified. Sec. 25: Guaranty association assessment offset calculation procedure
modified. Sec. 26-27: Statutory references updated. Sec. 28: Corporate franchise
tax credit qualification for certain businesses removed. Sec. 29: Taxpayer
assistance money appropriated. Sec. 30: Repealer.ARTICLE 10 FEDERAL
UPDATESection 1: Date modified. Sec. 2: Foreign sales corporation provisions
provided. Sec. 3: "Net income" definition modified to include federal tax
provisions. Sec. 4: Federal tax provision reference added. Sec. 5: Foreign sales
corporation tax provisions added to include federal guidelines. Sec. 6-10: Date
provided.ARTICLE 11 CIVIL AND CRIMINAL PENALTIESSection 1: Effective date
provided, statutory reference added. Sec. 2: Penalties for failure to pay tax
modified. Sec. 3: Penalties for failure to make and file a tax return modified.
Sec. 4: Penalties for extended delinquency established. Sec. 5: Penalty for
frivolous return modified. Sec. 6: Penalties for false or fraudulent returns
modified. Sec. 7: Money appropriated. Sec. 8: Repealer.ARTICLE 12 SALES AND USE
TAXESSection 1: Date established. Sec. 2: Amounts collected subject to refund,
written evidence no longer required. Sec. 3: Sales tax refund to vendors
procedures and limitations provided. Sec. 4: Special fur clothing tax related
terms defined and tax detailed. Sec. 5: "Storage" definition modified and
revisor instruction provided. Sec. 6: Electric generation facility that
processes waste tires as fuel included as a "resource recovery facility." Sec.
7: Definition of "person" modified. Sec. 8: "Sale" and "purchase" definitions
modified. Sec. 9: "Retail sale" definition clarified. Sec. 10: "Use" definition
clarified. Sec. 11: "Sales price" definition modified. Sec. 12: "Seller" added
to definition of "retailer." Sec. 13: "Tangible personal property" definition
modified. Sec. 14: "Farm machinery" definition modified. Sec. 15: "Leasing"
definition clarified. Sec. 16: "Computer software" definition clarified. Sec.
17: "Common carrier" replaced by "For-hire carrier." Sec. 18: "Internal Revenue
Code" definition updated. Sec. 19: "United States Code" definition updated. Sec.
20: "Telecommunications services" defined. Sec. 21: "Cable television service"
defined. Sec. 22: "Private communication service" defined. Sec. 23: "Direct
satellite service" defined. Sec. 24: "Purchase price" defined. Sec. 25: "State"
defined. Sec. 26: "Delivery charges" defined. Sec. 27: "Prepared food" defined.
Sec. 28: "Soft drinks" defined. Sec. 29: "Candy" defined. Sec. 30: "Food sold
through vending machines" defined. Sec. 31: Retailer payment and reporting of
imposed taxes procedure modified. Sec. 32: Language clarified. Sec. 33: "Common
carrier" replaced by "for-hire carrier." Sec. 34: Out of state vendor
regulations provided. Sec. 35: Sourcing rules provided. Sec. 36: Food
ingredients tax provided. Sec. 37: Clothing tax exemption provided. Sec. 38:
Occasional sale tax exemption provided. Sec. 39: Constitutional prohibitions
modified. Sec. 40: Statutory reference added. Sec. 41: Trade exemption provided.
Sec. 42: Sewing materials tax exemption provided. Sec. 43: Ambulance supplies,
parts, and equipment exemption provided. Sec. 44: Energy efficient products
exemption provided. Sec. 45: Industrial production material definition modified.
Sec. 46: Taxable service materials definition modified. Sec. 47: Capital
equipment definition clarified. Sec. 48: Advertising materials definition
modified and exemption provided. Sec. 49: Outstate transport or delivery
language clarified. Sec. 50: Common carrier replaced by "for-hire" carrier. Sec.
51: Custom computer software definition updated. Sec. 52: Petroleum products
exemption modified. Sec. 53: Sale of property used in a trade or business
exemption modified. Sec. 54: Telecommunications equipment exemption provided.
Sec. 55: Agricultural production materials defined. Sec. 56: Language updated.
Sec. 57: Statutory references added. Sec. 58: Sales of goods and services to the
government exemption modified. Sec. 59: Sales to nonprofit groups exemption
modified. Sec. 60: Limited liability company exemption provided. Sec. 61:
Counties specified. Sec. 62: Nonprofit group fundraising sales exemption
detailed. Sec. 63: Language clarified and sales of tangible personal property
exemption provided. Sec. 64: Language clarified. Sec. 65: Limited liability
company exemption qualifications clarified. Sec. 66: Construction materials and
equipment and agricultural processing materials exemptions provided. Sec. 67:
Poultry litter generation facility exemption provided. Sec. 68: Yellow Medicine
county facility disaster relief construction materials exemption provided. Sec.
69: Waste tire cogeneration electric generating facility exemption provided.
Sec. 70: Qualified low-income housing project construction material exemption
provided. Sec. 71: Retailer duty clarified. Sec. 72: Long Lake Conservation
Center building materials exemption provided. Sec. 73: Collection at time of
sale of tax regulations modified. Sec. 74: Tax credit offset against use tax for
taxes in other states detailed. Sec. 75: Notice of revocation as relating to
tobacco sales procedure provided. Sec. 76: Local sales taxes no longer allowed
to be paid directly to the commissioner. Sec. 77: Registration regulations as
relates to local taxes provided. Sec. 78: Common carrier replaced by "for-hire"
carrier. Sec. 79: Order of assessment provided in auctions of security. Sec. 80:
Statutory reference added. Sec. 81: Effective date provided. Sec. 82: Political
subdivisions no longer allowed to elect to be exempt from taxes. Sec. 83: Cost
of maintaining databases addressed. Sec. 84: Uniform sales and use tax
administration act established. Sec. 85: Transit provider motor vehicle
purchases exemption provided. Sec. 86: Revocation of sales and use tax permits
relating to tobacco sales provided. Sec. 87: Percentage increased for lodging
taxes. Sec. 88: Effective dates provided. Sec. 89: Effective date provided. Sec.
90: Replacement of revenues raised by current taxes on alcohol plan established.
Sec. 91: Replacement of revenues raised by taxes on short-term vehicle rental
plan established. Sec. 92: Directions to commissioner of revenue provided. Sec.
93: Revisor instructions provided. Sec. 94: Money appropriated. Sec. 95:
Repealer.ARTICLE 13 SPECIAL TAXESSection 1: State police apportionment amount
regulated. Sec. 2: "Initial registration" and "renewal periods" defined. Sec. 3:
Language clarified, effective date provided. Sec. 4: Petroleum inspection fee
imposed and detailed. Sec. 5: Ambulance service exemption provided. Sec. 6:
Ambulance service exemption provided. Sec. 7: Shrinkage allowance percentage
decreased. Sec. 8: Mixed waste disposal rate established. Sec. 9: Construction
debris in a disaster area exemption provided. Sec. 10: Taxpayer requirement to
pay clarified. Sec. 11: Amount of required installment decreased. Sec. 12: April
estimated payment moved to March. Sec. 13: Tax refund simplified. Sec. 14: Money
appropriated. Sec. 15: Repealer.ARTICLE 14 MINNESOTACARE TAXESSection 1:
Statutory references removed. Sec. 2: "Gross revenues" definition modified. Sec.
3: Health care provider definition modified to include adult day care centers.
Sec. 4: "Legend drug" defined. Sec. 5: Language clarified. Sec. 6: Tax reduction
date modified. Sec. 7: Chapter application section references modified. Sec. 8:
HMO network dates extended. Sec. 9: Repealer.ARTICLE 15 LOCAL DEVELOPMENTSection
1: Statutory reference added. Sec. 2: Western border city tax reduction money
allocated. Sec. 3: "Bonds" definition modified. Sec. 4: "Redevelopment district"
definition modified. Sec. 5: "Renewal and renovation district" definition
modified. Sec. 6: "Economic development district" definition modified. Sec. 7:
Tax increment financing plan contents modified, cost estimates excluded, budget
included, and budget detailed. Sec. 8: Tax increment financing plan with state
detailed. Sec. 9: Language updated. Sec. 10: Pre-1979 tax increment district
duration limit regulations modified. Sec. 11: Hazardous substance subdistrict
duration limit regulations modified. Sec. 12: Early decertification approval
procedure established. Sec. 13: Administrative expenses limitation regulations
modified. Sec. 14: Certain tax increment government usage prohibitions lifted.
Sec. 15: Tax increment facility usage prohibitions provided. Sec. 16: Pooling
regulations for deficits clarified. Sec. 17: Tax exempt property improvement
assessment initiated. Sec. 18: State tax and increment computation procedures
established. Sec. 19: Deductions for enforcement costs provided. Sec. 20:
Statutory reference added. Sec. 21: Interfund loans from general fund authorized
when necessary. Sec. 22: Special deficit authority scope provided and related
terms defined. Sec. 23: Developer obligations continued. Sec. 24: TIF grants and
appropriations detailed. Sec. 25: "Governing body" definition modified. Sec. 26:
Language clarified. Sec. 27: Levy to offset tax changes authorized. Sec. 28:
Elector approval required in certain property tax abatement authority bond
cases. Sec. 29-31: Effective date provided. Sec. 32: Hollman decree housing
established. Sec. 33: Luverne designation of city development zones authorized.
Sec. 34: Aurora tax increment district extension provided. Sec. 35: Gaylord TIF
district extension provided. Sec. 36: North Saint Paul TIF grant provided. Sec.
37: Park Rapids TIF district time activity extension provided. Sec. 38: Local
approval authority extension provided. Sec. 39: Washburn Crosby project grant
procedures established. Sec. 40: St. Louis Park grant computation procedures
established. Sec. 41: Repealer.ARTICLE 16 LEVY LIMITSSection 1: Statutory
reference added. Sec. 2: Definition clause provided. Sec. 3: "Implicit price
deflator" defined. Sec. 4: "Local governmental unit" defined. Sec. 5:
"Population" and "number of households" defined. Sec. 6: "Special levies"
definition modified. Sec. 7: Levy limits and related items detailed. Sec. 8:
Levy limit adjustments for consolidation and annexation established. Sec. 9:
Elections for additional levies authorized. Sec. 10: State regulation of levy
calculation and notification established.ARTICLE 17 ELECTRONIC FILING AND
PAYMENTSection 1: Estimated tax declaration procedures simplified, and
electronic means allowed. Sec. 2-6: Electronic means allowed as viable delivery
method. Sec. 7: "Electronic means" defined. Sec. 8: Sales and use tax return
reporting periods modified. Sec. 9: Fiduciary income taxes for trusts required
to be paid by electronic means. Sec. 10: Certain taxes required to be paid by
electronic means. Sec. 11: Sales and use tax remittance required by electronic
means. Sec. 12: Certain electronic payment of taxes required. Sec. 13: Penalties
for failure to pay by electronic means provided. Sec. 14: Certain electronic
payments of taxes required. Sec. 15: Electronic payment required. Sec. 16:
Electronic payment of pull-tab and tipboard taxes required. Sec. 17-19:
Electronic payment required. Sec. 20: Penalty for failure to pay electronically
established. Sec. 21: Electronic fee payment required. ARTICLE 18 SEIZURES OF
CONTRABANDSection 1: Statutory reference modified. Sec. 2: Disposition of seized
property regulations detailed and clarified, procedures provided. Sec. 3:
Seizure and court review regulations detailed and clarified and procedures
provided. Sec. 4: Statutory reference removed. Sec. 5: Inventory, judicial
information, and disposition of seized property language updated and procedures
detailed. Appeal process provided. Sec. 6: Vehicles used to transport unlicensed
tobacco products classified as contraband. Sec. 7: Statutory reference removed.
Sec. 8: Language updated in accordance with section 5. Sec. 9: Statutory
reference removed. Sec. 10: Language updated in accordance with section 5. Sec.
innovation and commercialization initiative established and detailed. Sec. 2:
Money appropriated.ARTICLE 20 MISCELLANEOUSSection 1: State agency fees that
would otherwise be charged for agency services waived. Sec. 2: Budget reserve
account size specified. Sec. 3: Money allocation guidelines modified. Sec. 4:
Statutory reference added. Sec. 5: Commissioner of revenue powers and duties
modified. Sec. 6: Commissioner of revenue authorized to reissue an uncashed
rebate check. Sec. 7: Money to fund rebate warrant reissuance appropriated. Sec.
8: Notice to holders of powers of attorney provided. Sec. 9: Publication of
names of delinquent taxpayers authorized and format detailed. Sec. 10:
Commissioner revocation of distributor or subjobber licenses prohibited. Sec.
11: Statutory reference removed. Sec. 12: "Commissioner" defined. Sec. 13:
Statutory language clarified. Sec. 14: Statutory reference added. Sec. 15:
Cigarette distributor fee payment regulations simplified. Sec. 16: Commissioner
of revenue report on unclaimed property required. Sec. 17: Financial report
filing time limit extension for disaster areas authorized. Sec. 18: Lottery
definition modified. Sec. 19: BAT study appropriation carryover clause added.
Sec. 20: Prohibition against appropriations from trunk highway fund clarified.
Sec. 21: Certain funds and responsibilities transferred from department of
revenue to department of commerce. Sec. 22: Budget reserve account increase
authorized. Sec. 23: Money appropriated. Sec. 24: Repealer.AE