HF 668

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to property taxation; providing for in-lieu 
  1.3             property tax payments for state-owned property; 
  1.4             appropriating money; proposing coding for new law in 
  1.5             Minnesota Statutes, chapter 477A. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [477A.07] [STATE-OWNED PROPERTY IN-LIEU 
  1.8   PAYMENTS.] 
  1.9      Subdivision 1.  [PAYMENT AMOUNT.] Each year, each local 
  1.10  government unit that is required to pay sales tax under chapter 
  1.11  297A is eligible to receive a state payment in lieu of taxes 
  1.12  based on the value of any real property which is owned by the 
  1.13  state and under the control of the state or any department, 
  1.14  agency, or institution thereof.  The amount of the in-lieu 
  1.15  payment is equal to the amount of property tax that would be due 
  1.16  if the property was privately owned of a like nature, provided 
  1.17  however that the payment may not exceed the amount of sales tax 
  1.18  paid to the state by the local government unit in the same year. 
  1.19     Subd. 2.  [CERTIFICATION OF SALES TAX PAID.] Each year, 
  1.20  each local government unit that is required to pay sales tax 
  1.21  under chapter 297A shall report the amount of sales tax paid by 
  1.22  the jurisdiction to the commissioner of revenue, on a form 
  1.23  prescribed by the commissioner, by February 28 of the following 
  1.24  year.  The commissioner may require supporting documentation to 
  1.25  verify that the amounts submitted are accurate. 
  2.1      Subd. 3.  [CERTIFICATION OF POTENTIAL IN-LIEU PAYMENT 
  2.2   AMOUNTS.] By December 31 of each year, each county shall report 
  2.3   to the commissioner of revenue the potential state in-lieu tax 
  2.4   liability determined under subdivision 1 for each local 
  2.5   government unit.  Any other payments in lieu of taxes received 
  2.6   by the local government attributable to the property shall be 
  2.7   subtracted from the amount determined under this subdivision.  
  2.8   The report shall be made on a form prescribed by the 
  2.9   commissioner. 
  2.10     Subd. 4.  [PAYMENTS.] By March 31 of each year, the 
  2.11  commissioner of revenue shall issue payments to each local 
  2.12  government unit for the previous year, equal to the amount 
  2.13  certified under subdivision 3, provided that the payment to an 
  2.14  individual local government unit shall not exceed the amount 
  2.15  certified under subdivision 2. 
  2.16     Subd. 5.  [APPROPRIATION.] An amount sufficient to make the 
  2.17  payments required under this section is annually appropriated 
  2.18  from the general fund to the commissioner of revenue. 
  2.19     [EFFECTIVE DATE.] This section is effective beginning with 
  2.20  sales taxes paid and in-lieu tax liability for calendar year 
  2.21  2002, with the first payments to be made in 2003.