HF 3059

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to state lands; providing for payments in 
  1.3             lieu of taxes for certain acquired natural resources 
  1.4             lands; amending Minnesota Statutes 1994, section 
  1.5             97A.061, subdivision 1, and by adding a subdivision; 
  1.6             Minnesota Statutes 1995 Supplement, sections 477A.12; 
  1.7             and 477A.14. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1994, section 97A.061, 
  1.10  subdivision 1, is amended to read: 
  1.11     Subdivision 1.  [APPLICABILITY; AMOUNT.] (a) The 
  1.12  commissioner shall annually make a payment to each county having 
  1.13  public hunting areas and game refuges.  Money to make the 
  1.14  payments is annually appropriated for that purpose from the 
  1.15  general fund.  This section does not apply to state trust fund 
  1.16  land and other state land not purchased for game refuge or 
  1.17  public hunting purposes.  Except as provided in subdivision 1a, 
  1.18  the payment shall be the greatest of: 
  1.19     (1) 35 percent of the gross receipts from all special use 
  1.20  permits and leases of land acquired for public hunting and game 
  1.21  refuges; 
  1.22     (2) 50 cents per acre on land purchased actually used for 
  1.23  public hunting or game refuges; or 
  1.24     (3) three-fourths of one percent of the appraised value of 
  1.25  purchased land actually used for public hunting and game refuges.
  1.26     (b) The payment must be reduced by the amount paid under 
  2.1   subdivision 3 for croplands managed for wild geese.  
  2.2      (c) The appraised value is the purchase price for five 
  2.3   years after acquisition.  The appraised value shall be 
  2.4   determined by the county assessor every five years after 
  2.5   acquisition. 
  2.6      Sec. 2.  Minnesota Statutes 1994, section 97A.061, is 
  2.7   amended by adding a subdivision to read: 
  2.8      Subd. 1a.  [LAND ACQUIRED AFTER JUNE 30, 
  2.9   1996.] Notwithstanding the provisions of subdivision 1, in the 
  2.10  case of lands acquired by the commissioner after June 30, 1996, 
  2.11  the amount of the payment shall be determined by multiplying its 
  2.12  appraised value under subdivision 1, paragraph (c), by the 
  2.13  land's classification rate for tax purposes under section 273.13 
  2.14  immediately prior to its acquisition by the commissioner.  This 
  2.15  amount must be multiplied by the total tax rate that is applied 
  2.16  to taxable property for taxes payable in the current year by the 
  2.17  county, town, and school district in which the property is 
  2.18  located to determine the payment amount.  Money to make the 
  2.19  payments is annually appropriated to the commissioner for that 
  2.20  purpose from the general fund. 
  2.21     Sec. 3.  Minnesota Statutes 1995 Supplement, section 
  2.22  477A.12, is amended to read: 
  2.23     477A.12 [ANNUAL APPROPRIATIONS; LANDS ELIGIBLE; 
  2.24  CERTIFICATION OF ACREAGE.] 
  2.25     (a) There is annually appropriated to the commissioner of 
  2.26  natural resources from the general fund for payment to counties 
  2.27  within the state an amount equal to: 
  2.28     (1) for acquired natural resources land acquired before 
  2.29  July 1, 1996, $3 multiplied by the total number of acres of 
  2.30  acquired natural resources land or, beginning July 1, 1996, at 
  2.31  the county's option three-fourths of one percent of the 
  2.32  appraised value of all acquired natural resources land in the 
  2.33  county, whichever is greater; 
  2.34     (2) for acquired natural resources land acquired after June 
  2.35  30, 1996, the amount necessary to make the payments as provided 
  2.36  in paragraph (d); 
  3.1      (3) 75 cents multiplied by the number of acres of 
  3.2   county-administered other natural resources land; and 
  3.3      (3) (4) 37.5 cents multiplied by the number of acres of 
  3.4   commissioner-administered other natural resources land located 
  3.5   in each county as of July 1 of each year. 
  3.6      (b) Lands for which payments in lieu are made pursuant to 
  3.7   section 97A.061, subdivision 3, and Laws 1973, chapter 567, 
  3.8   shall not be eligible for payments under this section.  Each 
  3.9   county auditor shall certify to the department of natural 
  3.10  resources during July of each year the number of acres of 
  3.11  county-administered other natural resources land within the 
  3.12  county.  The department of natural resources may, in addition to 
  3.13  the certification of acreage, require descriptive lists of land 
  3.14  so certified.  The commissioner of natural resources shall 
  3.15  determine and certify the number of acres of acquired natural 
  3.16  resources land and commissioner-administered natural resources 
  3.17  land within each county. 
  3.18     (c) For the purposes of this section, the appraised value 
  3.19  of acquired natural resources land is the purchase price for the 
  3.20  first five years after acquisition.  The appraised value of 
  3.21  acquired natural resources land received as a donation is the 
  3.22  value determined for the commissioner of natural resources by a 
  3.23  licensed appraiser, or the county assessor's estimated market 
  3.24  value if no appraisal is done.  The appraised value must be 
  3.25  determined by the county assessor every five years after the 
  3.26  land is acquired. 
  3.27     (d) For acquired natural resources land acquired after June 
  3.28  30, 1996, the amount of the payment shall be determined by 
  3.29  multiplying its appraised value under paragraph (c) by the 
  3.30  land's classification rate for tax purposes under section 273.13 
  3.31  immediately prior to its acquisition by the commissioner.  This 
  3.32  amount must be multiplied by the total tax rate that is applied 
  3.33  to taxable property for taxes payable in the current year by the 
  3.34  county, town, and school district in which the property is 
  3.35  located to determine the payment amount. 
  3.36     Sec. 4.  Minnesota Statutes 1995 Supplement, section 
  4.1   477A.14, is amended to read: 
  4.2      477A.14 [USE OF FUNDS.] 
  4.3      Subdivision 1.  [DISTRIBUTION OF PAYMENT.] Forty percent of 
  4.4   the total payment to the county shall be deposited in the county 
  4.5   general revenue fund to be used to provide property tax levy 
  4.6   reduction.  The remainder shall be distributed by the county in 
  4.7   the following priority:  
  4.8      (a) 37.5 cents for each acre of county-administered other 
  4.9   natural resources land shall be deposited in a resource 
  4.10  development fund to be created within the county treasury for 
  4.11  use in resource development, forest management, game and fish 
  4.12  habitat improvement, and recreational development and 
  4.13  maintenance of county-administered other natural resources 
  4.14  land.  Any county receiving less than $5,000 annually for the 
  4.15  resource development fund may elect to deposit that amount in 
  4.16  the county general revenue fund; 
  4.17     (b) From the funds remaining, within 30 days of receipt of 
  4.18  the payment to the county, the county treasurer shall pay each 
  4.19  organized township 30 cents per acre of acquired natural 
  4.20  resources land and 7.5 cents per acre of other natural resources 
  4.21  land located within its boundaries.  Payments for natural 
  4.22  resources lands not located in an organized township shall be 
  4.23  deposited in the county general revenue fund.  Payments to 
  4.24  counties and townships pursuant to this paragraph shall be used 
  4.25  to provide property tax levy reduction.  Provided that, if the 
  4.26  total payment to the county pursuant to section 477A.12 is not 
  4.27  sufficient to fully fund the distribution provided for in this 
  4.28  clause, the amount available shall be distributed to each 
  4.29  township and the county general revenue fund on a pro rata 
  4.30  basis; and 
  4.31     (c) Any remaining funds shall be deposited in the county 
  4.32  general revenue fund.  Provided that, if the distribution to the 
  4.33  county general revenue fund exceeds $35,000, the excess shall be 
  4.34  used to provide property tax levy reduction. 
  4.35     Subd. 2.  [DISTRIBUTION OF PAYMENT; LANDS ACQUIRED AFTER 
  4.36  JUNE 30, 1996.] For acquired natural resources lands acquired 
  5.1   after June 30, 1996, the county treasurer shall allocate and 
  5.2   distribute the payment among the county, towns, and school 
  5.3   districts on the same basis as if the payments were taxes on 
  5.4   land payable in the current year. 
  5.5      Sec. 5.  [EFFECTIVE DATE.] 
  5.6      Sections 1 to 4 are effective for natural resources lands 
  5.7   acquired after June 30, 1996, for payments in lieu of taxes 
  5.8   beginning July 1, 1997, and thereafter.