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HF 1757

as introduced - 88th Legislature (2013 - 2014) Posted on 04/15/2013 10:16pm

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

Bill Text Versions

Engrossments
Introduction Posted on 04/11/2013

Current Version - as introduced

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A bill for an act
relating to local aid payments; providing for modifications to payments in lieu
of taxes for natural resource lands; appropriating money; amending Minnesota
Statutes 2012, sections 477A.11, subdivisions 3, 4, by adding subdivisions;
477A.12, subdivisions 1, 2, 3; 477A.14, subdivision 1, by adding a subdivision;
proposing coding for new law in Minnesota Statutes, chapter 477A; repealing
Minnesota Statutes 2012, section 97A.061.

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

Section 1.

new text begin [477A.10] NATURAL RESOURCES LAND PAYMENTS IN LIEU;
PURPOSE.
new text end

new text begin The purposes of sections 477A.11 to 477A.14 are:
new text end

new text begin (1) to compensate local units of government for the loss of tax base from state
ownership of land and the need to provide services for state land;
new text end

new text begin (2) to address the disproportionate impact of state land ownership on local units of
government with a large proportion of state land; and
new text end

new text begin (3) to address the need to manage state lands held in trust for the local taxing districts.
new text end

Sec. 2.

Minnesota Statutes 2012, section 477A.11, subdivision 3, is amended to read:


Subd. 3.

Acquired natural resources land.

"Acquired natural resources land"
means:

(1) deleted text begin anydeleted text end landnew text begin , other than wildlife management land,new text end presently administered by the
commissioner in which the state acquired by purchase, condemnation, or gift, a fee title
interest in lands which were previously privately owned; and

(2) lands acquired by the state under chapter 84A that are designated as state parks,
state recreation areas, scientific and natural areas, or wildlife management areas.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2012, section 477A.11, subdivision 4, is amended to read:


Subd. 4.

Other natural resources land.

"Other natural resources land" means
any deleted text begin otherdeleted text end landnew text begin , other than acquired natural resource land or wildlife management land,
new text end presently owned in fee title by the state and administered by the commissioner, or
any tax-forfeited land, other than platted lots within a city or those lands described
under subdivision 3, clause (2), which is owned by the state and administered by the
commissioner or by the county in which it is located.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2012, section 477A.11, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Military game refuge. new text end

new text begin "Military game refuge" means land owned in
fee by another state agency for military purposes and designated as a state game refuge
under section 97A.085.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2012, section 477A.11, is amended by adding a subdivision
to read:


new text begin Subd. 7. new text end

new text begin Transportation wetland. new text end

new text begin "Transportation wetland" means land
administered by the Department of Transportation in which the state acquired, by purchase
from a private owner, a fee title interest in over 500 acres of land within a county to
replace wetland losses from transportation projects.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2012, section 477A.11, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Wildlife management land. new text end

new text begin "Wildlife management land" means land
administered by the commissioner in which the state acquired, from a private owner by
purchase, condemnation, or gift, a fee interest under the authority granted in chapter 94 or
97A for wildlife management purposes and actually used as a wildlife management area.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 477A.12, subdivision 1, is amended to read:


Subdivision 1.

Types of land; payments.

deleted text begin (a) As an offset for expenses incurred
by counties and towns in support of natural resources lands,
deleted text end 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 amountsnew text begin ,
based on the acreage as of July 1 of each year prior to the payment year,
new text end are:

(1) deleted text begin for acquired natural resources land,deleted text end $5.133new text begin , as adjusted for inflation under section
477A.135,
new text end 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;

(2) new text begin $5.133, as adjusted for inflation under section 477A.135, 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 acquired natural resources land in the county,
whichever is greater;
new text end

new text begin (3) three-fourths of one percent of the appraised value of all wildlife management
land in the county;
new text end

new text begin (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;
new text end

deleted text begin $1.283deleted text end new text begin (5) $1.50, as adjusted for inflation under section 477A.135,new text end multiplied by the
number of acres of county-administered other natural resources landnew text begin in the countynew text end ;

deleted text begin (3) $1.283deleted text end new text begin (6) $5.133, as adjusted for inflation under section 477A.135,new text end multiplied
by the total number of acres of land utilization project landnew text begin in the countynew text end ; and

deleted text begin (4) 64.2 centsdeleted text end new text begin (7) $1.50, as adjusted for inflation under section 477A.135,new text end multiplied
by the number of acres of commissioner-administered other natural resources land deleted text begin located
deleted text end in deleted text begin eachdeleted text end new text begin thenew text end county deleted text begin as of July 1 of each year prior to the payment yeardeleted text end .

deleted text begin (b) The amount determined under paragraph (a), clause (1), is payable for land
that is acquired from a private owner and owned by the Department of Transportation
for the purpose of replacing wetland losses caused by transportation projects, but only
if the county contains more than 500 acres of such land at the time the certification is
made under subdivision 2.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin The inflation adjustments are effective retroactively for aids
payable in calendar year 2012 and thereafter. The remaining provisions are effective for
aids payable in calendar year 2013 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2012, section 477A.12, subdivision 2, is amended to read:


Subd. 2.

Procedure.

deleted text begin Lands for which payments in lieu are made pursuant to
section 97A.061, subdivision 3, and Laws 1973, chapter 567, shall not be eligible for
payments under this section.
deleted text end Each county auditor shall certify to the Department of
Natural Resources during July of each year prior to the payment year the number of acres
of county-administered other natural resources land within the county. The Department of
Natural resources may, in addition to the certification of acreage, require descriptive lists
of land so certified. The commissioner of natural resources shall determine and certify to
the commissioner of revenue by March 1 of the payment year:

(1) the number of acres and most recent appraised value of acquired natural
resources landnew text begin , wildlife management land, and military refuge landnew text end within each county;

(2) the number of acres of commissioner-administered natural resources land within
each county;

(3) the number of acres of county-administered other natural resources land within
each county, based on the reports filed by each county auditor with the commissioner
of natural resources; and

(4) the number of acres of land utilization project land within each county.

The commissioner of transportation shall determine and certify to the commissioner
of revenue by March 1 of the payment year the number of acres of deleted text begin landdeleted text end new text begin transportation
wetland
new text end and the appraised value of the land deleted text begin described in subdivision 1, paragraph (b)deleted text end , but
only if it exceeds 500 acresnew text begin in a countynew text end .

The commissioner of revenue shall determine the distributions provided for in this
section using the number of acres and appraised values certified by the commissioner of
natural resources and the commissioner of transportation by March 1 of the payment year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2012, 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 deleted text begin for the first five
years after acquisition
deleted text end new text begin until the next six-year appraisal required under this subdivisionnew text end .
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 fivedeleted text end new text begin sixnew text end years deleted text begin after the land is acquireddeleted text end .new text begin All
reappraisals shall be done in the same year as county assessors are required to assess
exempt land under section 273.18.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 10.

new text begin [477A.135] INFLATION ADJUSTMENT.
new text end

new text begin In 2012 and each year thereafter, the amounts required to be adjusted for inflation in
sections 477A.12 and 477A.14 shall be increased to an amount equal to the amount before
the inflation adjustment multiplied by one plus the percentage increase in the implicit
price deflator for government consumption expenditures and gross investment for state
and local governments prepared by the Bureau of Economic Analysis of the United States
Department of Commerce for the period starting with the first quarter of 2011, and ending
with the third quarter of the calendar year prior to the year in which aid is paid. These
adjusted amounts must be rounded to the nearest one-tenth of a cent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for aids payable in
calendar year 2012 and thereafter.
new text end

Sec. 11.

Minnesota Statutes 2012, section 477A.14, subdivision 1, is amended to read:


Subdivision 1.

General distribution.

Except as provided in deleted text begin subdivision 2 or in
section 97A.061, subdivision 5
deleted text end new text begin subdivisions 2 and 3new text end , 40 percent of the total payment to
the county shall be deposited in the county general revenue fund to be used to provide
property tax levy reduction. The remainder shall be distributed by the county in the
following priority:

(a) 64.2 centsnew text begin , as adjusted for inflation under section 477A.135,new text end for each acre
of county-administered other natural resources land shall be deposited in a resource
development fund to be created within the county treasury for use in resource
development, forest management, game and fish habitat improvement, and recreational
development and maintenance of county-administered other natural resources land. Any
county receiving less than $5,000 annually for the resource development fund may elect to
deposit that amount in the county general revenue fund;

(b) from the funds remaining, within 30 days of receipt of the payment to the county,
the county treasurer shall pay each organized township deleted text begin 51.3 centsdeleted text end new text begin ten percent of the amount
received
new text end for each acre of acquired natural resources land deleted text begin and each acre of land described in
section 477A.12, subdivision 1, paragraph (b)
deleted text end new text begin and transportation wetlandnew text end , and 12.8 centsnew text begin ,
as adjusted for inflation under section 477A.135,
new text end for each acre of other natural resources
land and each acre of land utilization project land located within its boundaries. Payments
for natural resources lands not located in an organized township shall be deposited in
the county general revenue fund. Payments to counties and townships pursuant to this
paragraph shall be used to provide property tax levy reduction, except that of the payments
for natural resources lands not located in an organized township, the county may allocate
the amount determined to be necessary for maintenance of roads in unorganized townships.
Provided that, if the total payment to the county pursuant to section 477A.12 is not sufficient
to fully fund the distribution provided for in this clause, the amount available shall be
distributed to each township and the county general revenue fund on a pro rata basis; and

(c) any remaining funds shall be deposited in the county general revenue fund.
Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
excess shall be used to provide property tax levy reduction.

new text begin EFFECTIVE DATE. new text end

new text begin The inflation adjustments are effective retroactively for aids
payable in calendar year 2012 and thereafter. The remaining provisions are effective for
aids payable in calendar year 2013 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2012, section 477A.14, is amended by adding a
subdivision to read:


new text begin Subd. 3. new text end

new text begin Distribution for wildlife management lands and military refuge lands.
new text end

new text begin (a) The county treasurer shall allocate the payment for wildlife management land and
military game refuge land among the county, towns, and school districts on the same basis
as if the payments were taxes on the land received in the year. Payment of a town's or a
school district's allocation must be made by the county treasurer to the town or school
district within 30 days of receipt of the payment to the county. The county's share of the
payment shall be deposited in the county general revenue fund.
new text end

new text begin (b) The county treasurer of a county with a population over 39,000, but less than
42,000, in the 1950 federal census shall allocate the payment only among the towns and
school districts on the same basis as if the payments were taxes on the lands received
in the current year.
new text end

new text begin (c) If a town received a payment in calendar year 2006 or thereafter under this
subdivision, and subsequently incorporated as a city, the city shall continue to receive any
future year's allocations of wildlife land payments that would have been made to the town
had it not incorporated, provided that the payments shall terminate if the governing body
of the city passes an ordinance that prohibits hunting within the boundaries of the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 13. new text begin 2012 PAYMENT ADJUSTMENT.
new text end

new text begin Any payment adjustments required by this act for payments in lieu of taxes for
calendar year 2012 shall be added to the calendar year 2013 payments under Minnesota
Statutes, section 477A.12. Distribution of the additional aid payments shall be added to
the calendar year 2013 distribution under Minnesota Statutes, section 477A.14.
new text end

Sec. 14. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2012, section 97A.061, new text end new text begin is repealed on July 1, 2013.
new text end