HF 2723

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; authorizing the town of Sylvan in Cass County to impose
a gravel tax under certain circumstances; amending Minnesota Statutes 2004,
section 298.75, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 298.75, is amended by adding a
subdivision to read:

new text begin Subd. 10. new text end

new text begin Tax may be imposed; Cass County. new text end

new text begin (a) If Cass County does not impose
a tax under this section, the town of Sylvan in Cass County may impose the aggregate
materials tax under this section.
new text end

new text begin (b) For purposes of exercising the powers contained in this section, the "town" is
deemed to be the "county."
new text end

new text begin (c) All provisions in this section apply to the town of Sylvan, except that, in lieu
of the distribution of the tax proceeds under subdivision 7, all proceeds of the tax must
be retained by the town.
new text end

new text begin (d) If Cass County imposes an aggregate materials tax under this section, the tax
imposed by the town of Sylvan under this subdivision is repealed on the effective date
of the Cass County tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the town of Sylvan and its chief clerical officer comply with section 645.021, subdivisions
2 and 3.
new text end