HF 2125

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to cities; neighborhood revitalization; 
  1.3             requiring cities to discharge unpaid tax obligations 
  1.4             of certain nonprofit contractors. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [NEIGHBORHOOD REVITALIZATION.] 
  1.7      (a) This section applies to any city that has established a 
  1.8   neighborhood revitalization program under Minnesota Statutes, 
  1.9   section 469.1831. 
  1.10     (b) On or before January 1, 2000, the city shall pay to the 
  1.11  state of Minnesota an amount, not to exceed $50,000, to 
  1.12  discharge any tax liens for unpaid state withholding tax that 
  1.13  meet all of the following requirements: 
  1.14     (1) the lien applies for unpaid withholding tax for a 
  1.15  nonprofit organization; 
  1.16     (2) the nonprofit organization was a contractor with, 
  1.17  received grants from, or administered programs of the 
  1.18  neighborhood revitalization program for amounts in excess of 
  1.19  $10,000,000; 
  1.20     (3) the nonprofit organization has ceased operations; and 
  1.21     (4) the lien for unpaid withholding tax has been assessed 
  1.22  against volunteer members of the governing body of the nonprofit 
  1.23  organization. 
  1.24     (c) This section is effective the day following final 
  1.25  enactment and expires on July 1, 2000.