HF 512

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; property tax; establishing a 
  1.3             property tax aid for local governments for property 
  1.4             exempted as a result of action taken by the United 
  1.5             States Secretary of the Interior Bureau of Indian 
  1.6             Affairs; appropriating money; amending Minnesota 
  1.7             Statutes 1994, section 273.1392; proposing coding for 
  1.8             new law in Minnesota Statutes, chapter 477A. 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 1994, section 273.1392, is 
  1.11  amended to read: 
  1.12     273.1392 [PAYMENT; SCHOOL DISTRICTS.] 
  1.13     The amounts of conservation tax credits under section 
  1.14  273.119; disaster or emergency reimbursement under section 
  1.15  273.123; attached machinery aid under section 273.138; homestead 
  1.16  credit under section 273.13; aids and credits under section 
  1.17  273.1398; enterprise zone property credit payments under section 
  1.18  469.171; payments for exempt Indian property under section 
  1.19  477A.16; and metropolitan agricultural preserve reduction under 
  1.20  section 473H.10, shall be certified to the department of 
  1.21  education by the department of revenue.  The amounts so 
  1.22  certified shall be paid according to section 124.195, 
  1.23  subdivisions 6 and 10. 
  1.24     Sec. 2.  [477A.16] [EXEMPT INDIAN LANDS; PROPERTY TAX 
  1.25  RELIEF.] 
  1.26     Subdivision 1.  [EXEMPT INDIAN PROPERTY.] A governmental 
  1.27  unit containing real property which had been subject to ad 
  2.1   valorem taxation, but which has subsequently been removed from 
  2.2   the property assessment rolls because it has been placed in 
  2.3   trust status for an individual Indian or an Indian tribe by the 
  2.4   United States Secretary of the Interior, Bureau of Indian 
  2.5   Affairs, is eligible to receive compensation as provided in this 
  2.6   section for the revenue lost as a result of the property tax 
  2.7   exemption. 
  2.8      Subd. 2.  [CERTIFICATION OF DATA ON EXEMPT LANDS.] On or 
  2.9   before May 1, 1995, and by February 1, 1996, and each year 
  2.10  thereafter, the county auditor shall notify the commissioner of 
  2.11  revenue of the real property which has been exempted from ad 
  2.12  valorem taxation as a result of action taken by the United 
  2.13  States Secretary of the Interior after January 1, 1994.  The 
  2.14  county auditor shall provide whatever information the 
  2.15  commissioner of revenue requires relating to each parcel of 
  2.16  property, including, but not limited to:  (1) the location of 
  2.17  the property; (2) the date the property was granted Indian 
  2.18  status; (3) the estimated market value, the net tax capacity, 
  2.19  the total local tax rate and the property taxes which were 
  2.20  levied by the county, city or town, and school district on the 
  2.21  specified parcel in the year of the exemption; and (4) the 
  2.22  individual local tax rates for the current taxes payable year 
  2.23  for the county, city or town, and school district in which the 
  2.24  specified parcel is located.  The commissioner of revenue shall 
  2.25  review the certifications to determine their accuracy and may 
  2.26  make any changes in the certification deemed necessary or return 
  2.27  a certification to the county auditor for corrections. 
  2.28     Subd. 3.  [PAYMENT.] The commissioner of revenue shall 
  2.29  annually pay each county, city or town, and school district an 
  2.30  amount equal to the net tax capacity of the qualifying property 
  2.31  located within the taxing jurisdiction as certified in 
  2.32  subdivision 2 times the taxing jurisdiction's tax rate for the 
  2.33  current taxes payable year.  In the case of school districts, 
  2.34  the tax rate shall exclude the portions attributable to 
  2.35  equalized levies.  The resulting payment amounts shall be used 
  2.36  for property tax relief and must be made at the time provided in 
  3.1   section 473H.10, subdivision 3, for counties, cities, and towns, 
  3.2   and according to the provisions of section 273.1392 for school 
  3.3   districts. 
  3.4      Subd. 4.  [APPROPRIATION.] There is appropriated from the 
  3.5   general fund in the state treasury to the commissioner of 
  3.6   revenue the amount necessary to make the payments required under 
  3.7   this section. 
  3.8      Sec. 3.  [EFFECTIVE DATE.] 
  3.9      Sections 1 and 2 are effective for property which is 
  3.10  exempted from ad valorem taxation as a result of action taken by 
  3.11  the United States Secretary of the Interior after January 1, 
  3.12  1994, for payments to counties, cities, towns, and school 
  3.13  districts beginning in 1995 and thereafter.