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Minnesota Legislature

Office of the Revisor of Statutes

HF 448

as introduced - 90th Legislature (2017 - 2018) Posted on 01/23/2017 01:49pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/23/2017

Current Version - as introduced

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A bill for an act
relating to taxation; property; reimbursing taxing jurisdictions in Mille Lacs County
for lost revenue.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text beginMILLE LACS COUNTY; COUNTY, CITY, TOWNSHIP, SCHOOL
DISTRICT REIMBURSEMENT.
new text end

new text begin (a) A taxing jurisdiction located in Mille Lacs County that has lost property tax revenue
due to the placement of property into trust by the United States Department of the Interior
Bureau of Indian Affairs is eligible for reimbursement under this section in the following
manner:
new text end

new text begin (1) by July 1, 2017, the auditor of Mille Lacs County must certify to the commissioner
of revenue the amount of tax revenue lost by each taxing jurisdiction in the county due to
property being placed into trust between January 1, 2009, and December 31, 2016;
new text end

new text begin (2) by July 1 of each year, starting in 2018, the auditor of Mille Lacs County must certify
to the commissioner of revenue the amount of tax revenue lost by each taxing jurisdiction
in the county due to property being placed into trust during the preceding calendar year.
This clause only applies to properties that were the subject of an application for placement
into trust between January 1, 2009, and June 30, 2017; and
new text end

new text begin (3) in the first five years following certification under clause (1) or (2), the commissioner
of education must distribute to the county the full amount certified for school districts, and
the commissioner of revenue must distribute to the county the full amount certified for
taxing jurisdictions other than school districts. The county must distribute to each taxing
jurisdiction the certified amount of tax revenue lost by the jurisdiction. In the sixth year
following certification and in each year thereafter, the commissioners of education and
revenue must distribute to the county, for distribution to each taxing jurisdiction, an amount
equal to the previous year's amount minus 20 percent of the amount distributed in the first
year.
new text end

new text begin (b) Reimbursements required by this section must be paid to taxing jurisdictions other
than school districts at the times provided in Minnesota Statutes, section 477A.015, for
payment of local government aid. Aid to school districts must be certified to the
commissioner of education and paid under Minnesota Statutes, section 273.1392.
new text end

new text begin (c) An amount sufficient to make the payments to taxing jurisdictions other than school
districts is annually appropriated from the general fund to the commissioner of revenue. An
amount sufficient to make the payment to school districts is annually appropriated to the
commissioner of education.
new text end

new text begin (d) For purposes of this section, "taxing jurisdiction" means a political subdivision
including a county, city, town, township, school district, or special taxing district imposing
a levy on real property.
new text end

new text begin (e) For purposes of this section, "tax revenue lost" means the amount that was payable
in the year before the property became exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end