HF 1858

as introduced - 88th Legislature (2013 - 2014) Posted on 05/19/2013 01:08pm

A bill for an act
relating to taxation; minerals; removing the authorization for Pope County to
impose the aggregate material tax; amending Minnesota Statutes 2012, section
298.75, subdivision 1.

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

Section 1.

Minnesota Statutes 2012, section 298.75, subdivision 1, is amended to read:

Subdivision 1.

Definitions.

Except as may otherwise be provided, the following
words, when used in this section, shall have the meanings herein ascribed to them.

(a) "Aggregate material" means:

(1) nonmetallic natural mineral aggregate including, but not limited to sand, silica
sand, gravel, crushed rock, limestone, granite, and borrow, but only if the borrow is
transported on a public road, street, or highway, provided that nonmetallic aggregate
material does not include dimension stone and dimension granite; and

(2) taconite tailings, crushed rock, and architectural or dimension stone and dimension
granite removed from a taconite mine or the site of a previously operated taconite mine.

Aggregate material must be measured or weighed after it has been extracted from
the pit, quarry, or deposit.

(b) "Person" means any individual, firm, partnership, corporation, organization,
trustee, association, or other entity.

(c) "Operator" means any person engaged in the business of removing aggregate
material from the surface or subsurface of the soil, for the purpose of sale, either directly
or indirectly, through the use of the aggregate material in a marketable product or service.

(d) "Extraction site" means a pit, quarry, or deposit containing aggregate material
and any contiguous property to the pit, quarry, or deposit which is used by the operator for
stockpiling the aggregate material.

(e) "Importer" means any person who buys aggregate material excavated from a
county not listed in paragraph (f) or another state and causes the aggregate material to be
imported into a county in this state which imposes a tax on aggregate material.

(f) "County" means the counties of deleted text begin Pope, deleted text end Stearns, Benton, Sherburne, Carver, Scott,
Dakota, Le Sueur, Kittson, Marshall, Pennington, Red Lake, Polk, Norman, Mahnomen,
Clay, Becker, Carlton, St. Louis, Rock, Murray, Wilkin, Big Stone, Sibley, Hennepin,
Washington, Chisago, and Ramsey. County also means any other county whose board
has voted after a public hearing to impose the tax under this section and has notified the
commissioner of revenue of the imposition of the tax.

(g) "Borrow" means granular borrow, consisting of durable particles of gravel and
sand, crushed quarry or mine rock, crushed gravel or stone, or any combination thereof,
the ratio of the portion passing the (#200) sieve divided by the portion passing the (1 inch)
sieve may not exceed 20 percent by mass.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end