HF 1539

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/25/2021 03:20pm

A bill for an act
relating to local government aid; modifying timeline for reappraisal of acquired
natural resources land; holding counties harmless for certain reductions in land
valuation; amending Minnesota Statutes 2020, section 477A.12, subdivisions 1,
3.

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

Section 1.

Minnesota Statutes 2020, section 477A.12, subdivision 1, is amended to read:

Subdivision 1.

Types of land; payments.

The following amounts are annually
appropriated to the commissioner of natural resources from the general fund for transfer to
the commissioner of revenue. The commissioner of revenue shall pay the transferred funds
to counties as required by sections 477A.11 to 477A.14. The amounts, based on the acreage
as of July 1 of each year prior to the payment year, are:

(1) $5.133 multiplied by the total number of acres of acquired natural resources land or,
at the county's option three-fourths of one percent of the appraised value of all acquired
natural resources land in the county, whichever is greater new text begin , except that the appraised value
of all acquired natural resources land in the county shall not be reduced below the 2010
appraised value of the land new text end ;

(2) $5.133, multiplied by the total number of acres of transportation wetland or, at the
county's option, three-fourths of one percent of the appraised value of all transportation
wetland in the county, whichever is greater;

(3) $5.133, multiplied by the total number of acres of wildlife management land, or, at
the county's option, three-fourths of one percent of the appraised value of all wildlife
management land in the county, whichever is greater;

(4) 50 percent of the dollar amount as determined under clause (1), multiplied by the
number of acres of military refuge land in the county;

(5) $2, multiplied by the number of acres of county-administered other natural resources
land in the county;

(6) $5.133, multiplied by the total number of acres of land utilization project land in the
county;

(7) $2, multiplied by the number of acres of commissioner-administered other natural
resources land in the county; and

(8) without regard to acreage, and notwithstanding the rules adopted under section
84A.55, $300,000 for local assessments under section 84A.55, subdivision 9, that shall be
divided and distributed to the counties containing state-owned lands within a conservation
area in proportion to each county's percentage of the total annual ditch assessments.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2022 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2020, section 477A.12, subdivision 3, is amended to read:

Subd. 3.

Determination of appraised value.

For the purposes of this section, the
appraised value of acquired natural resources land is the purchase price until the next deleted text begin six-year deleted text end new text begin
four-year new text end appraisal required under this subdivision. The appraised value of acquired natural
resources land received as a donation is the value determined for the commissioner of natural
resources by a licensed appraiser, or the county assessor's estimated market value if no
appraisal is done. The appraised value must be determined by the county assessor every deleted text begin six deleted text end new text begin
four new text end years. deleted text begin All reappraisals shall be done in the same year as county assessors are required
to assess exempt land under section 273.18.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with the 2022 reappraisal.
new text end