HF 167

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; providing state-paid 
  1.3             1999 agricultural property taxes; appropriating money. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [STATE-PAID AGRICULTURAL PROPERTY TAXES.] 
  1.6      Subdivision 1.  [AGRICULTURAL PROPERTY.] For taxes levied 
  1.7   in 1998, payable in 1999 only, the property taxes for all 
  1.8   purposes on all property classified under Minnesota Statutes, 
  1.9   section 273.13, as class 1b agricultural homestead, class 2a 
  1.10  agricultural homestead, and class 2b(3) agricultural 
  1.11  nonhomestead shall be paid by the state.  For purposes of this 
  1.12  section, "net property taxes" includes the taxes on all 
  1.13  agricultural buildings and structures on the property including 
  1.14  any dwellings on the property.  
  1.15     Subd. 2.  [ADMINISTRATION.] The amounts computed by the 
  1.16  county auditor shall be submitted to the commissioner of revenue 
  1.17  as part of the abstracts of tax lists required to be filed with 
  1.18  the commissioner under the provisions of Minnesota Statutes, 
  1.19  section 275.29.  The commissioner of revenue shall review the 
  1.20  certifications to determine their accuracy and may make changes 
  1.21  in the certification as necessary or return a certification to 
  1.22  the county auditor for corrections.  
  1.23     Subd. 3.  [NOTIFICATION TO TAXPAYERS.] The county auditor 
  1.24  shall notify all owners of qualifying property in the county of 
  2.1   the amount of the property tax payment made by the state under 
  2.2   this section. 
  2.3      Subd. 4.  [PAYMENT TO TAXING JURISDICTIONS.] Payment from 
  2.4   the general fund must be made to each taxing jurisdiction to 
  2.5   replace the revenue lost as a result of the property taxes paid 
  2.6   by the state as provided in this section.  Payment to taxing 
  2.7   jurisdictions other than school districts must be made by the 
  2.8   commissioner of revenue as provided in Minnesota Statutes, 
  2.9   section 477A.015.  The amount of school district property taxes 
  2.10  paid by the state under this section shall be certified to the 
  2.11  department of children, families, and learning and payment to 
  2.12  school districts must be made by the commissioner of children, 
  2.13  families, and learning as provided in Minnesota Statutes, 
  2.14  section 273.1392.  
  2.15     Subd. 5.  [APPROPRIATION.] The amount necessary to make the 
  2.16  payments required under this section is appropriated from the 
  2.17  general fund in the state treasury to the commissioners of 
  2.18  revenue and children, families, and learning for property taxes 
  2.19  payable in 1999. 
  2.20     Sec. 2.  [EFFECTIVE DATE.] 
  2.21     Section 1 is effective the day following final enactment.