HF 1392

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to property taxation; including 
  1.3             payment-in-lieu-of-taxes tax forfeiture lands in the 
  1.4             abstract of assessment of exempt real property; 
  1.5             including payment-in-lieu-of-taxes tax forfeiture 
  1.6             lands in the allocation of fire state aid; amending 
  1.7             Minnesota Statutes 1996, sections 69.021, subdivision 
  1.8             7; and 273.18 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 1996, section 69.021, 
  1.11  subdivision 7, is amended to read: 
  1.12     Subd. 7.  [APPORTIONMENT OF FIRE STATE AID TO 
  1.13  MUNICIPALITIES AND RELIEF ASSOCIATIONS.] (a) The commissioner 
  1.14  shall apportion the fire state aid relative to the premiums 
  1.15  reported on the Minnesota Firetown Premium Reports filed under 
  1.16  this chapter to each municipality and/or firefighters' relief 
  1.17  association.  
  1.18     (b) The commissioner shall calculate an initial fire state 
  1.19  aid allocation amount for each municipality or fire department 
  1.20  under paragraph (c) and a minimum fire state aid allocation 
  1.21  amount for each municipality or fire department under paragraph 
  1.22  (d).  The municipality or fire department must receive the 
  1.23  larger fire state aid amount. 
  1.24     (c) The initial fire state aid allocation amount is the 
  1.25  amount available for apportionment as fire state aid under 
  1.26  subdivision 5, without inclusion of any additional funding 
  1.27  amount to support a minimum fire state aid amount under section 
  2.1   423A.02, subdivision 3, allocated one-half in proportion to the 
  2.2   population as shown in the last official statewide federal 
  2.3   census for each fire town and one-half in proportion to the 
  2.4   market value of each fire town, including (1) the market value 
  2.5   of tax exempt property and (2) the market value of natural 
  2.6   resources lands receiving in lieu payments under sections 
  2.7   477A.11 to 477A.14, but excluding the market value of minerals.  
  2.8   In the case of incorporated or municipal fire departments 
  2.9   furnishing fire protection to other cities, towns, or townships 
  2.10  as evidenced by valid fire service contracts filed with the 
  2.11  commissioner, the distribution must be adjusted proportionately 
  2.12  to take into consideration the crossover fire protection 
  2.13  service.  Necessary adjustments shall be made to subsequent 
  2.14  apportionments.  In the case of municipalities or independent 
  2.15  fire departments qualifying for the aid, the commissioner shall 
  2.16  calculate the state aid for the municipality or relief 
  2.17  association on the basis of the population and the market value 
  2.18  of the area furnished fire protection service by the fire 
  2.19  department as evidenced by duly executed and valid fire service 
  2.20  agreements filed with the commissioner.  If one or more fire 
  2.21  departments are furnishing contracted fire service to a city, 
  2.22  town, or township, only the population and market value of the 
  2.23  area served by each fire department may be considered in 
  2.24  calculating the state aid and the fire departments furnishing 
  2.25  service shall enter into an agreement apportioning among 
  2.26  themselves the percent of the population and the market value of 
  2.27  each service area.  The agreement must be in writing and must be 
  2.28  filed with the commissioner. 
  2.29     (d) The minimum fire state aid allocation amount is the 
  2.30  amount in addition to the initial fire state allocation amount 
  2.31  that is derived from any additional funding amount to support a 
  2.32  minimum fire state aid amount under section 423A.02, subdivision 
  2.33  3, and allocated to municipalities with volunteer firefighter 
  2.34  relief associations based on the number of active volunteer 
  2.35  firefighters who are members of the relief association as 
  2.36  reported in the annual financial reporting for the calendar year 
  3.1   1993 to the office of the state auditor, but not to exceed 30 
  3.2   active volunteer firefighters, so that all municipalities or 
  3.3   fire departments with volunteer firefighter relief associations 
  3.4   receive in total at least a minimum fire state aid amount per 
  3.5   1993 active volunteer firefighter to a maximum of 30 
  3.6   firefighters. 
  3.7      (e) The fire state aid must be paid to the treasurer of the 
  3.8   municipality where the fire department is located and the 
  3.9   treasurer of the municipality shall, within 30 days of receipt 
  3.10  of the fire state aid, transmit the aid to the relief 
  3.11  association if the relief association has filed a financial 
  3.12  report with the treasurer of the municipality and has met all 
  3.13  other statutory provisions pertaining to the aid apportionment. 
  3.14     (f) The commissioner may make rules to permit the 
  3.15  administration of the provisions of this section.  Any 
  3.16  adjustments needed to correct prior misallocations must be made 
  3.17  to subsequent apportionments. 
  3.18     Sec. 2.  Minnesota Statutes 1996, section 273.18, is 
  3.19  amended to read: 
  3.20     273.18 [LISTING, VALUATION, AND ASSESSMENT OF EXEMPT 
  3.21  PROPERTY BY COUNTY AUDITORS.] 
  3.22     (a) In every sixth year after the year 1926, the county 
  3.23  auditor shall enter, in a separate place in the real estate 
  3.24  assessment books, the description of each tract of real property 
  3.25  exempt by law from taxation, with the name of the owner, if 
  3.26  known, and the assessor shall value and assess the same in the 
  3.27  same manner that other real property is valued and assessed, and 
  3.28  shall designate in each case the purpose for which the property 
  3.29  is used.  
  3.30     (b) For purposes of the apportionment of fire state aid 
  3.31  under section 69.021, subdivision 7, the county auditor shall 
  3.32  include on the abstract of assessment of exempt real property 
  3.33  filed under this section, the total number of acres of all 
  3.34  natural resources lands for which in lieu payments are made 
  3.35  under sections 477A.11 to 477A.14.  The assessor shall estimate 
  3.36  its market value, provided that if the assessor is not able to 
  4.1   estimate the market value of the land on a per parcel basis, the 
  4.2   assessor shall furnish the commissioner of revenue with an 
  4.3   estimate of the average value per acre of this land within the 
  4.4   county. 
  4.5      Sec. 3.  [EFFECTIVE DATE.] 
  4.6      Section 1 is effective for aids distributed in 1998 and 
  4.7   thereafter.  Section 2 is effective for the abstract of exempt 
  4.8   real property filed in 1998 and thereafter.