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Minnesota Legislature

Office of the Revisor of Statutes

HF 3149

4th Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

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

Current Version - 4th Engrossment

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56
3.1 3.2
3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 3.37 3.38 3.39 4.1 4.2 4.3
4.4 4.5
4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19
4.20 4.21
4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17
5.18 5.19
5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 5.33 5.34 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 6.33 6.34 6.35 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 7.31 7.32 7.33 7.34 7.35 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31 8.32 8.33 8.34 8.35 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 9.32 9.33 9.34 9.35 9.36 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 10.32 10.33 10.34 10.35 10.36 11.1 11.2 11.3 11.4 11.5
11.6 11.7
11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16
11.17 11.18
11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11
12.12 12.13
12.14 12.15 12.16 12.17 12.18
12.19 12.20
12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 12.32 12.33 13.1 13.2 13.3 13.4 13.5 13.6
13.7 13.8
13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29
13.30 13.31 13.32
14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24 14.25 14.26 14.27 14.28 14.29 14.30 14.31 14.32 14.33 14.34 14.35 14.36
15.1 15.2 15.3
15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23 15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 15.32 15.33 15.34 15.35 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11
16.12 16.13
16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 16.34 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17
17.18 17.19
17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29
17.30 17.31 17.32 17.33 17.34 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10
18.11
18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20
18.21
18.22 18.23 18.24
18.25
18.26 18.27
18.28 18.29 18.30 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31 19.32 19.33 19.34 19.35 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30 20.31 20.32 20.33 20.34 20.35 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 21.34 21.35 21.36
22.1 22.2
22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10 22.11 22.12 22.13
22.14 22.15
22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24 22.25 22.26 22.27 22.28 22.29 22.30 22.31 22.32 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 23.31 23.32 23.33 23.34 23.35 23.36 24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21
24.22 24.23
24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33 24.34 24.35 25.1 25.2 25.3 25.4 25.5 25.6 25.7 25.8 25.9
25.10 25.11
25.12 25.13 25.14 25.15 25.16 25.17 25.18
25.19 25.20
25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 26.1 26.2 26.3 26.4 26.5 26.6
26.7 26.8
26.9 26.10 26.11 26.12 26.13 26.14 26.15
26.16 26.17
26.18 26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11 27.12
27.13 27.14
27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25 27.26 27.27 27.28 27.29 27.30 27.31 27.32 27.33 27.34 27.35 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 28.34 28.35 28.36 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 29.32 29.33 29.34 29.35 29.36 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13
30.14 30.15 30.16
30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 30.34 30.35 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 31.33 31.34 31.35 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 32.32 32.33 32.34 32.35 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21
33.22 33.23
33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 33.33 33.34 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33 34.34 34.35 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 35.33 35.34 35.35 35.36 36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11 36.12 36.13
36.14 36.15
36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31
36.32 36.33
37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17
37.18 37.19
37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28
37.29 37.30
37.31 37.32 37.33 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14
38.15 38.16
38.17 38.18 38.19 38.20
38.21 38.22
38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 39.33 39.34 39.35 39.36 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8
40.9 40.10
40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 40.33 40.34 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 41.33 41.34 41.35 41.36 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 42.34 42.35
43.1 43.2
43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 43.35 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33 44.34 44.35 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26
45.27 45.28
45.29 45.30 45.31 45.32 45.33 45.34 45.35 46.1 46.2 46.3 46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20
46.21 46.22
46.23 46.24 46.25 46.26 46.27
46.28 46.29
46.30 46.31
46.32 46.33 47.1 47.2
47.3 47.4
47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 47.33 47.34 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13 48.14 48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22 48.23 48.24 48.25 48.26 48.27 48.28
48.29
48.30 48.31 48.32 48.33 48.34 49.1 49.2 49.3 49.4 49.5 49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25 49.26 49.27 49.28 49.29 49.30 49.31 49.32 49.33 49.34 49.35 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10
50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29
50.30 50.31 50.32 50.33 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27
51.28 51.29 51.30 51.31 51.32 51.33 51.34 51.35 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22 52.23 52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31
52.32 52.33 52.34 52.35 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 53.33 53.34 53.35 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19
54.20
54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28
54.29
54.30 54.31 54.32 54.33 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14
55.15 55.16
55.17 55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25 55.26 55.27 55.28 55.29 55.30 55.31 55.32 55.33 55.34 55.35 56.1 56.2 56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16 56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24 56.25 56.26 56.27 56.28 56.29 56.30 56.31 56.32 56.33 56.34 56.35 56.36 57.1 57.2 57.3
57.4 57.5 57.6 57.7
57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23
57.24 57.25 57.26
57.27 57.28 57.29 57.30 57.31 57.32 57.33 58.1 58.2 58.3 58.4 58.5 58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14 58.15 58.16
58.17
58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 58.33 58.34 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12
59.13 59.14 59.15
59.16 59.17 59.18 59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 59.34 60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 60.32 60.33 60.34 60.35 60.36 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 61.33 61.34 61.35 61.36 62.1 62.2 62.3 62.4 62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29
62.30 62.31 62.32 62.33 62.34 62.35 62.36
63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33 63.34 63.35 63.36 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10
64.11 64.12 64.13
64.14 64.15 64.16 64.17 64.18 64.19
64.20 64.21
64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 65.1 65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14
65.15
65.16 65.17 65.18 65.19 65.20 65.21 65.22 65.23 65.24 65.25 65.26 65.27 65.28
65.29
65.30 65.31 65.32 65.33 66.1 66.2 66.3
66.4 66.5
66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29
66.30
66.31 66.32 67.1 67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16
67.17 67.18 67.19 67.20 67.21 67.22
67.23 67.24 67.25 67.26 67.27 67.28 67.29 67.30 67.31 67.32 67.33
67.34
68.1 68.2 68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11 68.12
68.13 68.14
68.15 68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 68.33 68.34 68.35 69.1 69.2 69.3 69.4 69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23
69.24 69.25 69.26
69.27 69.28 69.29 69.30 69.31 69.32 69.33 69.34 69.35 70.1 70.2 70.3 70.4 70.5 70.6 70.7 70.8 70.9 70.10
70.11 70.12 70.13
70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21
70.22 70.23
70.24 70.25 70.26 70.27 70.28 70.29 70.30
70.31 70.32 70.33
71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 71.33 71.34 71.35 71.36 72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 72.33 72.34 72.35 72.36 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24 73.25 73.26 73.27 73.28 73.29 73.30 73.31 73.32 73.33 73.34 73.35 73.36 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17
74.18 74.19 74.20 74.21
74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 74.33 74.34 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31 75.32 75.33 75.34 75.35 75.36
76.1 76.2 76.3
76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 76.33 76.34 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 77.34 77.35 77.36 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.33 78.34 78.35 78.36 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21
79.22 79.23 79.24 79.25
79.26 79.27 79.28 79.29 79.30 79.31 79.32 79.33 79.34 79.35 80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 80.32 80.33 80.34 80.35 80.36 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16
81.17 81.18 81.19 81.20
81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32
82.1 82.2 82.3
82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12 82.13
82.14 82.15 82.16
82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29
82.30 82.31
82.32 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12
83.13 83.14 83.15
83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 83.32
84.1 84.2 84.3
84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31
84.32 84.33
85.1 85.2 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28
85.29 85.30
85.31 85.32 85.33 85.34 85.35 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13 86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 86.34 86.35 86.36 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 87.32 87.33 87.34 87.35 87.36 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21
88.22
88.23 88.24
88.25 88.26 88.27 88.28 88.29 88.30 88.31 88.32
88.33 88.34
89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12 89.13 89.14 89.15 89.16 89.17 89.18 89.19 89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 89.32 89.33
89.34 89.35
90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19
90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 90.32 90.33
91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13
91.14 91.15
91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25 91.26 91.27 91.28 91.29 91.30 91.31 91.32 91.33 91.34 92.1 92.2
92.3 92.4
92.5 92.6 92.7 92.8 92.9 92.10 92.11 92.12 92.13
92.14
92.15 92.16 92.17 92.18 92.19 92.20 92.21 92.22 92.23 92.24 92.25 92.26 92.27 92.28 92.29
92.30
92.31 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22
93.23 93.24
93.25 93.26 93.27 93.28 93.29 93.30 93.31 93.32 93.33 93.34 93.35 94.1 94.2 94.3 94.4 94.5 94.6 94.7 94.8 94.9 94.10
94.11 94.12
94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29 94.30 94.31 94.32 94.33 94.34 94.35 95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8 95.9
95.10 95.11 95.12
95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23 95.24 95.25 95.26 95.27 95.28 95.29 95.30 95.31 95.32 95.33 95.34 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16 96.17 96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 96.33 96.34 96.35
97.1 97.2
97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20 97.21 97.22 97.23 97.24
97.25
97.26 97.27 97.28 97.29 97.30 97.31 97.32 97.33 97.34 98.1 98.2 98.3 98.4 98.5 98.6 98.7 98.8 98.9 98.10 98.11
98.12 98.13
98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24
98.25 98.26
98.27 98.28 98.29 98.30 98.31 98.32 98.33 99.1 99.2 99.3 99.4 99.5 99.6
99.7 99.8
99.9 99.10 99.11 99.12 99.13 99.14 99.15 99.16 99.17 99.18 99.19 99.20 99.21 99.22 99.23 99.24 99.25
99.26 99.27
99.28 99.29 99.30 99.31 99.32 99.33 100.1 100.2 100.3
100.4 100.5
100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16
100.17
100.18 100.19 100.20 100.21 100.22 100.23 100.24
100.25 100.26 100.27 100.28 100.29 100.30 100.31 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 102.35 102.36 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34
103.35 103.36 104.1 104.2
104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35
105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 105.34 106.1 106.2 106.3
106.4 106.5
106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 106.35 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34 108.35 109.1 109.2 109.3 109.4 109.5 109.6
109.7 109.8
109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 111.36 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 112.36 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17
113.18 113.19
113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 114.35 114.36 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 116.34 116.35 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 117.35 117.36 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20
118.21 118.22 118.23 118.24 118.25
118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 118.34 118.35 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 119.35 119.36 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 120.35 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34 121.35 121.36 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 122.34 122.35 122.36 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34
124.1 124.2 124.3
124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13
124.14 124.15
124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30
124.31 124.32
125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15
125.16 125.17
125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28
125.29 125.30
125.31 125.32 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16
126.17 126.18
126.19 126.20 126.21 126.22 126.23 126.24 126.25
126.26 126.27
126.28 126.29 126.30 126.31 126.32 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8
127.9 127.10
127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10
128.11
128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13
129.14
129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11
130.12
130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20
130.21
130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13
131.14
131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22
131.23 131.24
131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13
132.14
132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13
133.14
133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23
133.24 133.25
133.26 133.27
133.28 133.29 133.30 133.31
133.32
134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10
134.11 134.12
134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 135.34
135.35 135.36 136.1 136.2
136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17
136.18
136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28
137.29 137.30 137.31 137.32
137.33 137.34 137.35 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34
138.35 138.36
139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12
139.13 139.14
139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22
139.23
139.24 139.25 139.26 139.27
139.28 139.29
140.1 140.2
140.3 140.4 140.5 140.6 140.7 140.8 140.9
140.10 140.11
140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23
141.24 141.25
141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 142.1 142.2
142.3 142.4
142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 142.34 142.35 143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14
143.15 143.16
143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25
143.26 143.27
143.28 143.29 143.30 143.31 143.32 143.33 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 144.34 144.35 144.36 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25
145.26
145.27 145.28 145.29 145.30 145.31 145.32 145.33 145.34 145.35 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9
146.10
146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33 147.34 147.35 147.36 148.1
148.2 148.3
148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20
148.21 148.22 148.23
148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33
149.1 149.2 149.3
149.4 149.5 149.6 149.7 149.8
149.9 149.10 149.11
149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21
149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 150.1 150.2 150.3 150.4 150.5 150.6
150.7 150.8 150.9
150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30
150.31 150.32 150.33
151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18
151.19
151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12
152.13 152.14 152.15
152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 152.34
153.1 153.2
153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 153.34 153.35 154.1 154.2 154.3
154.4 154.5 154.6
154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2 155.3 155.4 155.5 155.6 155.7
155.8 155.9 155.10
155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 155.34 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11
156.12 156.13 156.14
156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11
157.12 157.13 157.14
157.15 157.16
157.17
157.18 157.19
157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10
158.11 158.12
158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22
158.23 158.24
158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 159.1 159.2 159.3 159.4 159.5 159.6 159.7
159.8 159.9
159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24
159.25 159.26
159.27 159.28
159.29 159.30 159.31 159.32 159.33 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10
160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34 160.35 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 161.35 161.36 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9
162.10 162.11 162.12 162.13 162.14
162.15 162.16
162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34
163.35 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18
164.19 164.20
164.21 164.22 164.23 164.24 164.25
164.26 164.27
164.28 164.29 164.30 164.31 164.32 164.33 165.1 165.2 165.3 165.4 165.5
165.6 165.7
165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25
165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 166.1 166.2 166.3 166.4 166.5 166.6
166.7 166.8
166.9 166.10 166.11
166.12 166.13
166.14 166.15 166.16 166.17 166.18
166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 167.1 167.2
167.3 167.4 167.5
167.6 167.7
167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22
167.23 167.24
167.25 167.26 167.27 167.28
167.29 167.30 167.31 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25
168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11
169.12
169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21
169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 170.35 170.36 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14
171.15
171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 171.34 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13
173.14 173.15
173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18
174.19
174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 174.35 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17
175.18 175.19
175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28
175.29 175.30
175.31 175.32 175.33 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25
176.26
176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 177.31
177.32 177.33 177.34 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31
178.32 178.33
178.34 178.35
179.1 179.2 179.3 179.4 179.5 179.6 179.7
179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18
180.19 180.20
180.21 180.22
180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30
180.31
180.32 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22
181.23
181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 181.34 182.1 182.2
182.3
182.4 182.5 182.6 182.7 182.8 182.9 182.10
182.11
182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24
182.25
182.26 182.27 182.28 182.29 182.30 182.31 182.32 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8
183.9
183.10 183.11 183.12 183.13
183.14
183.15 183.16 183.17 183.18 183.19
183.20
183.21 183.22 183.23
183.24
183.25 183.26 183.27 183.28 183.29 183.30 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31 184.32 184.33 184.34 184.35 184.36 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24
185.25
185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35 186.36 187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 187.35 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 188.35 188.36 189.1 189.2
189.3
189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27
189.28
189.29 189.30 189.31 189.32 189.33 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 190.35 190.36 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 191.34 191.35 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 192.35 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 193.35 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29
194.30
194.31 194.32 194.33 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15
195.16
195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24
195.25 195.26 195.27 195.28 195.29
195.30
195.31 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 196.34 196.35 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9
197.10
197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18
198.19
198.20 198.21 198.22 198.23
198.24
198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18
199.19
199.20 199.21 199.22 199.23 199.24
199.25
199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 200.35 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14
201.15
201.16 201.17 201.18 201.19
201.20
201.21 201.22 201.23 201.24
201.25
201.26 201.27 201.28 201.29 201.30 201.31 202.1 202.2 202.3 202.4
202.5
202.6 202.7
202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11
203.12 203.13 203.14
203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33
203.34
204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18
204.19 204.20
204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34 205.1 205.2
205.3 205.4
205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 205.35 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 206.33
206.34 206.35
207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 207.34 207.35 207.36 208.1 208.2 208.3 208.4 208.5 208.6
208.7 208.8
208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27
208.28
208.29 208.30 208.31 208.32 208.33
209.1 209.2
209.3 209.4 209.5 209.6
209.7 209.8
209.9 209.10 209.11 209.12
209.13 209.14
209.15 209.16 209.17
209.18
209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16 210.17
210.18 210.19
210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33 210.34 210.35 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 211.34 211.35 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11
212.12
212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32
212.33 212.34
213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15
213.16 213.17
213.18 213.19 213.20 213.21 213.22
213.23 213.24
213.25 213.26
213.27 213.28 213.29 213.30 213.31 213.32 213.33 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 214.33
214.34
215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9
215.10
215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 215.34 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17
216.18 216.19 216.20
216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30
216.31
216.32 217.1 217.2 217.3 217.4 217.5 217.6
217.7
217.8 217.9 217.10 217.11 217.12 217.13 217.14
217.15
217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26
218.27 218.28
218.29 218.30 218.31 218.32 218.33 218.34 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22
219.23
219.24 219.25
219.26 219.27 219.28 219.29 219.30
219.31 219.32
219.33 220.1 220.2 220.3 220.4 220.5
220.6 220.7
220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25
220.26
220.27 220.28 220.29 220.30 220.31 220.32 220.33
221.1
221.2 221.3 221.4 221.5 221.6
221.7
221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15
221.16
221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12
222.13
222.14 222.15 222.16 222.17 222.18 222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30
222.31
223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19
223.20
223.21 223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31
223.32
224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11
224.12
224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 224.34 224.35 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 225.34 225.35 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 226.33 226.34 226.35 226.36 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33 227.34 227.35 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 228.35 228.36
229.1
229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29
229.30
229.31 229.32 229.33 229.34 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33 230.34 230.35 230.36 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 231.34 231.35 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10
232.11 232.12
232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31 232.32 232.33 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10
233.11 233.12 233.13
233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32 233.33 234.1 234.2 234.3
234.4
234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 234.34 234.35 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23
235.24
235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 235.34 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 236.34 236.35 236.36 237.1 237.2 237.3 237.4
237.5 237.6
237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22
237.23 237.24
237.25 237.26 237.27 237.28 237.29 237.30 237.31 238.1 238.2 238.3 238.4 238.5
238.6
238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26
238.27
238.28 238.29
238.30 238.31 238.32 238.33 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13
239.14
239.15 239.16 239.17 239.18 239.19 239.20
239.21
239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 239.31 239.32 239.33 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8 240.9 240.10
240.11 240.12
240.13 240.14 240.15 240.16 240.17 240.18 240.19 240.20 240.21 240.22 240.23 240.24 240.25
240.26 240.27
240.28 240.29 240.30 240.31 240.32 240.33 241.1 241.2 241.3 241.4 241.5 241.6 241.7
241.8
241.9 241.10
241.11 241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33
242.1 242.2
242.3 242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31 242.32 242.33 242.34 242.35 243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 243.33 243.34 243.35 243.36 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11 244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25
244.26 244.27
244.28 244.29 244.30 244.31 244.32 244.33 244.34 244.35 245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10 245.11 245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21
245.22 245.23
245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 245.34 245.35 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 246.32 246.33 246.34 246.35 246.36 247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 247.34 247.35 247.36 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10
248.11
248.12 248.13 248.14 248.15 248.16 248.17 248.18 248.19 248.20 248.21 248.22 248.23 248.24
248.25 248.26 248.27
248.28 248.29 248.30 248.31 248.32 248.33
249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17

A bill for an act
relating to the financing and operation of state and local government; modifying
property tax refund; making policy, technical, administrative, enforcement,
collection, refund, clarifying, and other changes to income, franchise, property,
sales and use, minerals, aggregate, motor vehicle, wheelage, mortgage, deed,
cigarette and tobacco, gasoline, and estate taxes, and other taxes and tax-related
provisions; providing for aids to local governments; changing, eliminating,
and providing property tax exemptions and credits; modifying job opportunity
building zone program; modifying green acres; providing aggregate resource
preservation property tax law; modifying levies, property valuation procedures,
homestead provisions, property tax classes, and class rates; providing for and
modifying sales tax exemptions; exempting two-wheel, motorized vehicles
from wheelage tax; providing credits; providing for additional financing of
metropolitan area transit and paratransit capital expenditures; authorizing
issuance of certain obligations; modifying provision governing bonding for
county libraries; changing and authorizing powers, duties, and requirements
of local governments and authorities and state departments or agencies;
modifying, extending, and authorizing certain tax increment financing districts;
authorizing and modifying local sales taxes; providing federal updates; changing
accelerated sales tax; creating Surplus Lines Association of Minnesota;
changing provisions related to data practices and debt collection; requiring
studies; providing appointments; providing levy limits; modifying taxation
of foreign operating corporations; requiring a state review and approval of a
local economic development project; modifying park board fees; modifying
certain tax districts; providing for sale of forest lands; prohibiting imposition
of new local sales tax; providing income tax credit for military service;
providing economic development powers and incentives; providing health
insurance credit; appropriating money; amending Minnesota Statutes 2006,
sections 13.51, subdivision 3; 13.585, subdivision 5; 16D.02, subdivisions
3, 6; 16D.04, subdivision 2, as amended; 60A.196; 116J.993, subdivision 3;
116J.994, subdivisions 2, 5, 8; 126C.41, subdivision 2; 163.051, subdivision
1; 168.012, subdivision 1, by adding a subdivision; 168.013, subdivision 1f;
168A.03, subdivision 1; 169.01, by adding a subdivision; 169.781, subdivisions
1, as amended, 2, as amended; 270A.08, subdivision 1; 270B.15; 270C.33,
subdivision 5; 270C.56, subdivision 1, as amended; 270C.85, subdivision 2;
272.02, subdivisions 13, 20, 21, 27, 31, 38, 49, 55, 84, by adding subdivisions;
272.03, subdivision 3, by adding a subdivision; 273.11, subdivisions 8, 14a, 14b,
by adding a subdivision; 273.111, subdivisions 3, as amended, 4, 8, 9, 11, 11a,
14, by adding subdivisions; 273.121, as amended; 273.124, subdivisions 1, 6,
13, as amended, 21; 273.128, subdivision 1, as amended; 273.13, subdivisions
22, as amended, 23, as amended, 25, as amended, 33, 34, as added; 273.1384,
subdivision 2; 273.19, subdivision 1; 274.014, subdivision 3; 274.14; 275.065,
subdivision 8, by adding a subdivision; 275.70, subdivision 5, by adding a
subdivision; 275.71; 275.74, subdivision 2; 276.04, subdivision 2, as amended;
282.08; 287.20, subdivisions 3a, 9, by adding a subdivision; 289A.12, by adding
a subdivision; 289A.18, subdivision 1, as amended; 289A.19, subdivision
2, by adding a subdivision; 289A.20, subdivision 4, as amended; 289A.55,
by adding a subdivision; 289A.60, subdivision 15, as amended, by adding a
subdivision; 290.01, subdivisions 6b, 19c, as amended, 19d, as amended; 290.06,
subdivision 33, as amended, by adding a subdivision; 290.0677, subdivisions
1, as amended, 2, 3, by adding a subdivision; 290.068, subdivision 3; 290.07,
subdivision 1; 290.091, subdivision 2, as amended; 290.191, subdivisions 5,
6; 290.21, subdivision 4; 290.92, subdivisions 26, 31, as added; 290A.04,
subdivision 2; 290B.04, subdivision 1; 291.03, subdivision 1, by adding a
subdivision; 295.50, subdivision 4; 295.52, subdivision 4, as amended; 295.53,
subdivision 4a; 296A.07, subdivision 4; 296A.08, subdivision 3; 296A.16,
subdivision 2; 297A.61, subdivisions 22, 29; 297A.665, as amended; 297A.67,
subdivisions 7, as amended, 28; 297A.70, subdivision 8; 297A.71, subdivision
23, by adding a subdivision; 297A.75; 297A.99, subdivision 1, as amended;
297A.995, subdivision 10, by adding subdivisions; 297B.01, subdivision 7, by
adding a subdivision; 297B.03; 297F.01, subdivision 8; 297F.09, subdivision
10, as amended; 297F.21, subdivision 1; 297G.01, subdivision 9; 297G.09,
subdivision 9, as amended; 297H.09; 297I.05, subdivision 12; 298.01, by adding
a subdivision; 298.22, subdivisions 2, 5a, as added, by adding a subdivision;
298.24, subdivision 1, as amended; 298.25, as amended; 298.28, subdivisions
3, 9d, as added, 12; 298.292, subdivision 2, as amended; 298.405, subdivision
1; 298.75, subdivisions 1, as amended, 2, 6, 7, as amended; 365.243, by adding
a subdivision; 365A.095, as amended; 383A.80, subdivision 4; 383A.81,
subdivisions 1, 2; 383B.80, subdivision 4; 383B.81, subdivision 2; 383E.20;
429.101, subdivision 1; 469.033, subdivision 6; 469.040, subdivision 4;
469.174, subdivision 10b; 469.177, subdivision 1c, by adding a subdivision;
469.1813, subdivision 8; 469.319; 469.3201; 473.39, by adding a subdivision;
474A.047, subdivision 1; 477A.011, subdivisions 34, 36, as amended, by
adding subdivisions; 477A.0124, subdivision 5; 477A.013, subdivisions 8,
as amended, 9, as amended; 477A.03; Minnesota Statutes 2007 Supplement,
sections 115A.1314, subdivision 2; 268.19, subdivision 1, as amended;
273.1231, subdivision 7, by adding a subdivision; 273.1232, subdivision 1;
273.1233, subdivisions 1, 3; 273.1234; 273.1235, subdivisions 1, 3; 273.124,
subdivision 14, as amended; 273.1393; 290.01, subdivision 19b, as amended;
297A.70, subdivision 3; 298.227; Laws 1991, chapter 291, article 8, section 27,
subdivisions 3, as amended, 4, as amended; Laws 1995, chapter 264, article
5, section 46, subdivision 2; Laws 1998, chapter 389, article 8, section 45,
subdivision 3; Laws 1999, chapter 243, article 4, section 18, subdivisions 1, 3,
4; Laws 2003, chapter 127, article 10, section 31, subdivision 1; Laws 2006,
chapter 259, article 10, section 14, subdivision 1; Laws 2006, chapter 269,
section 2; Laws 2008, chapter 154, article 2, sections 11; 27; article 3, section
3; article 8, section 14; article 9, sections 23; 24; proposing coding for new law
in Minnesota Statutes, chapters 60A; 116J; 169; 272; 273; 275; 469; 477A;
proposing coding for new law as Minnesota Statutes, chapter 62U; repealing
Minnesota Statutes 2006, sections 272.027, subdivision 3; 273.11, subdivision
14; 273.111, subdivision 6; 298.405, subdivisions 2, 3, 4; 477A.014, subdivision
5; Minnesota Statutes 2007 Supplement, section 477A.014, subdivision 4; Laws
2005, First Special Session chapter 3, article 5, section 24; Minnesota Rules,
parts 8031.0100, subpart 3; 8093.2100.

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

ARTICLE 1

HOMEOWNER PROPERTY TAX REFUND

Section 1.

Minnesota Statutes 2006, section 290A.04, subdivision 2, is amended to
read:


Subd. 2.

Homeowners.

A claimant whose property taxes payable are in excess
of the percentage of the household income stated below shall pay an amount equal to
the percent of income shown for the appropriate household income level along with the
percent to be paid by the claimant of the remaining amount of property taxes payable.
The state refund equals the amount of property taxes payable that remain, up to the state
refund amount shown below.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum State
Refund
$0 to 1,189
1.0 percent
15 percent
deleted text begin $1,450 deleted text end new text begin $1,850
new text end
1,190 to 2,379
1.1 percent
15 percent
deleted text begin $1,450 deleted text end new text begin $1,850
new text end
2,380 to 3,589
1.2 percent
15 percent
deleted text begin $1,410 deleted text end new text begin $1,800
new text end
3,590 to 4,789
1.3 percent
20 percent
deleted text begin $1,410 deleted text end new text begin $1,800
new text end
4,790 to 5,979
1.4 percent
20 percent
deleted text begin $1,360 deleted text end new text begin $1,730
new text end
5,980 to 8,369
1.5 percent
20 percent
deleted text begin $1,360 deleted text end new text begin $1,730
new text end
8,370 to 9,559
1.6 percent
25 percent
deleted text begin $1,310 deleted text end new text begin $1,670
new text end
9,560 to 10,759
1.7 percent
25 percent
deleted text begin $1,310 deleted text end new text begin $1,670
new text end
10,760 to 11,949
1.8 percent
25 percent
deleted text begin $1,260 deleted text end new text begin $1,610
new text end
11,950 to 13,139
1.9 percent
30 percent
deleted text begin $1,260 deleted text end new text begin $1,610
new text end
13,140 to 14,349
2.0 percent
30 percent
deleted text begin $1,210 deleted text end new text begin $1,540
new text end
14,350 to 16,739
2.1 percent
30 percent
deleted text begin $1,210 deleted text end new text begin $1,540
new text end
16,740 to 17,929
2.2 percent
35 percent
deleted text begin $1,160 deleted text end new text begin $1,480
new text end
17,930 to 19,119
2.3 percent
35 percent
deleted text begin $1,160 deleted text end new text begin $1,480
new text end
19,120 to 20,319
2.4 percent
35 percent
deleted text begin $1,110 deleted text end new text begin $1,420
new text end
20,320 to 25,099
2.5 percent
40 percent
deleted text begin $1,110 deleted text end new text begin $1,420
new text end
25,100 to 28,679
2.6 percent
40 percent
deleted text begin $1,070 deleted text end new text begin $1,360
new text end
28,680 to 35,849
2.7 percent
40 percent
deleted text begin $1,070 deleted text end new text begin $1,360
new text end
35,850 to 41,819
2.8 percent
45 percent
deleted text begin $ 970deleted text endnew text begin$1,240new text end
41,820 to 47,799
3.0 percent
45 percent
deleted text begin $ 970deleted text endnew text begin$1,240new text end
47,800 to 53,779
3.2 percent
45 percent
deleted text begin $ 870deleted text endnew text begin$1,110new text end
53,780 to 59,749
3.5 percent
50 percent
deleted text begin $ 780deleted text endnew text begin$990new text end
59,750 to 65,729
deleted text begin4.0deleted text endnew text begin3.5new text end percent
50 percent
deleted text begin $ 680 deleted text end new text begin $870
new text end
65,730 to 69,319
deleted text begin4.0deleted text endnew text begin3.5new text end percent
50 percent
deleted text begin $ 580 deleted text end new text begin $740
new text end
69,320 to 71,719
deleted text begin4.0deleted text endnew text begin3.5new text end percent
50 percent
deleted text begin $ 480deleted text endnew text begin$610new text end
71,720 to 74,619
deleted text begin4.0deleted text endnew text begin3.5new text end percent
50 percent
deleted text begin $ 390deleted text endnew text begin$500new text end
74,620 to 77,519
deleted text begin4.0deleted text endnew text begin3.5new text end percent
50 percent
deleted text begin $ 290deleted text endnew text begin$370new text end

The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
$77,520 or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on
property taxes payable in 2009.
new text end

Sec. 2. new text beginTAXPAYER ASSISTANCE SERVICES; PROPERTY TAX REFUND.
new text end

new text begin (a) $100,000 in fiscal year 2009 is appropriated from the general fund to the
commissioner of revenue to make grants to one or more nonprofit organizations, qualifying
under section 501(c)(3) of the Internal Revenue Code of 1986, to coordinate, facilitate,
encourage, and aid in the provision of taxpayer assistance services. The commissioner
must award grants under this section so as to increase the availability of taxpayer
assistance services after April 15, to assist homeowners in filing claims for the property
tax refund, and to increase participation in the program. This appropriation is onetime and
is not added to the agency's base budget.
new text end

new text begin (b) "Taxpayer assistance services" means accounting and tax preparation services
provided by volunteers to low-income and disadvantaged Minnesota residents to help
them file federal and state income tax returns, Minnesota property tax refund claims, and
may include provision of personal representation before the Department of Revenue and
Internal Revenue Service.
new text end

ARTICLE 2

AIDS TO LOCAL GOVERNMENTS

Section 1.

Minnesota Statutes 2006, section 477A.011, subdivision 34, is amended to
read:


Subd. 34.

City revenue need.

(a) For a city with a population equal to or greater
than 2,500, "city revenue need" is the sum of (1) 5.0734098 times the pre-1940 housing
percentage; plus (2) 19.141678 times the population decline percentage; plus (3)
2504.06334 times the road accidents factor; plus (4) 355.0547; minus (5) the metropolitan
area factor; minus (6) 49.10638 times the household size.

(b) For a city with a population less than 2,500, "city revenue need" is the sum of
(1) 2.387 times the pre-1940 housing percentage; plus (2) 2.67591 times the commercial
industrial percentage; plus (3) 3.16042 times the population decline percentage; plus (4)
1.206 times the transformed population; minus (5) 62.772.

(c) For a city with a population of 2,500 or more and a population in one of the most
recently available five years that was less than 2,500, "city revenue need" is the sum of (1)
its city revenue need calculated under paragraph (a) multiplied by its transition factor;
plus (2) its city revenue need calculated under the formula in paragraph (b) multiplied
by the difference between one and its transition factor. For purposes of this paragraph, a
city's "transition factor" is equal to 0.2 multiplied by the number of years that the city's
population estimate has been 2,500 or more. This provision only applies for aids payable
in calendar years 2006 to 2008 to cities with a 2002 population of less than 2,500. It
applies to any city for aids payable in 2009 and thereafter. new text beginThe city revenue need under
this paragraph may not be less than 285.
new text end

(d) The city revenue need cannot be less than zero.

(e) For calendar year 2005 and subsequent years, the city revenue need for a city,
as determined in paragraphs (a) to (d), is multiplied by the ratio of the annual implicit
price deflator for government consumption expenditures and gross investment for state
and local governments as prepared by the United States Department of Commerce, for
the most recently available year to the 2003 implicit price deflator for state and local
government purchases.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 477A.011, subdivision 36, as amended by
Laws 2008, chapter 154, article 1, section 1, is amended to read:


Subd. 36.

City aid base.

(a) Except as otherwise provided in this subdivision,
"city aid base" is zero.

(b) The city aid base for any city with a population less than 500 is increased by
$40,000 for aids payable in calendar year 1995 and thereafter, and the maximum amount
of total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is also
increased by $40,000 for aids payable in calendar year 1995 only, provided that:

(i) the average total tax capacity rate for taxes payable in 1995 exceeds 200 percent;

(ii) the city portion of the tax capacity rate exceeds 100 percent; and

(iii) its city aid base is less than $60 per capita.

(c) The city aid base for a city is increased by $20,000 in 1998 and thereafter and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $20,000 in calendar year 1998 only, provided that:

(i) the city has a population in 1994 of 2,500 or more;

(ii) the city is located in a county, outside of the metropolitan area, which contains a
city of the first class;

(iii) the city's net tax capacity used in calculating its 1996 aid under section
477A.013 is less than $400 per capita; and

(iv) at least four percent of the total net tax capacity, for taxes payable in 1996, of
property located in the city is classified as railroad property.

(d) The city aid base for a city is increased by $200,000 in 1999 and thereafter and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $200,000 in calendar year 1999 only, provided that:

(i) the city was incorporated as a statutory city after December 1, 1993;

(ii) its city aid base does not exceed $5,600; and

(iii) the city had a population in 1996 of 5,000 or more.

deleted text begin (e) The city aid base for a city is increased by $450,000 in 1999 to 2008 and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $450,000 in calendar year 1999 only, provided that:
deleted text end

deleted text begin (i) the city had a population in 1996 of at least 50,000;
deleted text end

deleted text begin (ii) its population had increased by at least 40 percent in the ten-year period ending
in 1996; and
deleted text end

deleted text begin (iii) its city's net tax capacity for aids payable in 1998 is less than $700 per capita.
deleted text end

deleted text begin (f)deleted text endnew text begin (e)new text end The city aid base for a city is increased by $150,000 for aids payable in
2000 and thereafter, and the maximum amount of total aid it may receive under section
477A.013, subdivision 9, paragraph (c), is also increased by $150,000 in calendar year
2000 only, provided that:

(1) the city has a population that is greater than 1,000 and less than 2,500;

(2) its commercial and industrial percentage for aids payable in 1999 is greater
than 45 percent; and

(3) the total market value of all commercial and industrial property in the city
for assessment year 1999 is at least 15 percent less than the total market value of all
commercial and industrial property in the city for assessment year 1998.

deleted text begin (g)deleted text endnew text begin (f)new text end The city aid base for a city is increased by $200,000 in 2000 and thereafter,
and the maximum amount of total aid it may receive under section 477A.013, subdivision
9
, paragraph (c), is also increased by $200,000 in calendar year 2000 only, provided that:

(1) the city had a population in 1997 of 2,500 or more;

(2) the net tax capacity of the city used in calculating its 1999 aid under section
477A.013 is less than $650 per capita;

(3) the pre-1940 housing percentage of the city used in calculating 1999 aid under
section 477A.013 is greater than 12 percent;

(4) the 1999 local government aid of the city under section 477A.013 is less than
20 percent of the amount that the formula aid of the city would have been if the need
increase percentage was 100 percent; and

(5) the city aid base of the city used in calculating aid under section 477A.013
is less than $7 per capita.

deleted text begin (h)deleted text endnew text begin (g)new text end The city aid base for a city is increased by $102,000 in 2000 and thereafter,
and the maximum amount of total aid it may receive under section 477A.013, subdivision
9
, paragraph (c), is also increased by $102,000 in calendar year 2000 only, provided that:

(1) the city has a population in 1997 of 2,000 or more;

(2) the net tax capacity of the city used in calculating its 1999 aid under section
477A.013 is less than $455 per capita;

(3) the net levy of the city used in calculating 1999 aid under section 477A.013 is
greater than $195 per capita; and

(4) the 1999 local government aid of the city under section 477A.013 is less than
38 percent of the amount that the formula aid of the city would have been if the need
increase percentage was 100 percent.

deleted text begin (i)deleted text endnew text begin (h)new text end The city aid base for a city is increased by $32,000 in 2001 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $32,000 in calendar year 2001 only, provided that:

(1) the city has a population in 1998 that is greater than 200 but less than 500;

(2) the city's revenue need used in calculating aids payable in 2000 was greater
than $200 per capita;

(3) the city net tax capacity for the city used in calculating aids available in 2000
was equal to or less than $200 per capita;

(4) the city aid base of the city used in calculating aid under section 477A.013
is less than $65 per capita; and

(5) the city's formula aid for aids payable in 2000 was greater than zero.

deleted text begin (j)deleted text endnew text begin (i)new text end The city aid base for a city is increased by $7,200 in 2001 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $7,200 in calendar year 2001 only, provided that:

(1) the city had a population in 1998 that is greater than 200 but less than 500;

(2) the city's commercial industrial percentage used in calculating aids payable in
2000 was less than ten percent;

(3) more than 25 percent of the city's population was 60 years old or older according
to the 1990 census;

(4) the city aid base of the city used in calculating aid under section 477A.013
is less than $15 per capita; and

(5) the city's formula aid for aids payable in 2000 was greater than zero.

deleted text begin (k)deleted text endnew text begin (j)new text end The city aid base for a city is increased by $45,000 in 2001 and thereafter
and by an additional $50,000 in calendar years 2002 to 2011, and the maximum amount
of total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is also
increased by $45,000 in calendar year 2001 only, and by $50,000 in calendar year 2002
only, provided that:

(1) the net tax capacity of the city used in calculating its 2000 aid under section
477A.013 is less than $810 per capita;

(2) the population of the city declined more than two percent between 1988 and 1998;

(3) the net levy of the city used in calculating 2000 aid under section 477A.013 is
greater than $240 per capita; and

(4) the city received less than $36 per capita in aid under section 477A.013,
subdivision 9
, for aids payable in 2000.

deleted text begin (l)deleted text endnew text begin (k)new text end The city aid base for a city with a population of 10,000 or more which is
located outside of the seven-county metropolitan area is increased in 2002 and thereafter,
and the maximum amount of total aid it may receive under section 477A.013, subdivision
9
, paragraph (b) or (c), is also increased in calendar year 2002 only, by an amount equal to
the lesser of:

(1)(i) the total population of the city, as determined by the United States Bureau of
the Census, in the 2000 census, (ii) minus 5,000, (iii) times 60; or

(2) $2,500,000.

deleted text begin (m)deleted text endnew text begin (l)new text end The city aid base is increased by $50,000 in 2002 and thereafter, and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $50,000 in calendar year 2002 only, provided that:

(1) the city is located in the seven-county metropolitan area;

(2) its population in 2000 is between 10,000 and 20,000; and

(3) its commercial industrial percentage, as calculated for city aid payable in 2001,
was greater than 25 percent.

deleted text begin (n)deleted text endnew text begin (m)new text end The city aid base for a city is increased by $150,000 in calendar years 2002
to 2011 and by an additional $75,000 in calendar years 2009 to 2014 and the maximum
amount of total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is
also increased by $150,000 in calendar year 2002 only and by $75,000 in calendar year
2009 only, provided that:

(1) the city had a population of at least 3,000 but no more than 4,000 in 1999;

(2) its home county is located within the seven-county metropolitan area;

(3) its pre-1940 housing percentage is less than 15 percent; and

(4) its city net tax capacity per capita for taxes payable in 2000 is less than $900
per capita.

deleted text begin (o)deleted text endnew text begin (n)new text end The city aid base for a city is increased by $200,000 beginning in calendar
year 2003 and the maximum amount of total aid it may receive under section 477A.013,
subdivision 9
, paragraph (c), is also increased by $200,000 in calendar year 2003 only,
provided that the city qualified for an increase in homestead and agricultural credit aid
under Laws 1995, chapter 264, article 8, section 18.

deleted text begin (p)deleted text endnew text begin (o)new text end The city aid base for a city is increased by $200,000 in 2004 only and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9, is
also increased by $200,000 in calendar year 2004 only, if the city is the site of a nuclear
dry cask storage facility.

deleted text begin (q)deleted text endnew text begin (p)new text end The city aid base for a city is increased by $10,000 in 2004 and thereafter
and the maximum total aid it may receive under section 477A.013, subdivision 9, is also
increased by $10,000 in calendar year 2004 only, if the city was included in a federal
major disaster designation issued on April 1, 1998, and its pre-1940 housing stock was
decreased by more than 40 percent between 1990 and 2000.

deleted text begin (r)deleted text endnew text begin (q)new text end The city aid base for a city is increased by $30,000 in 2009 and thereafter
and the maximum total aid it may receive under section 477A.013, subdivision 9, is also
increased by $25,000 in calendar year 2006 only if the city had a population in 2003
of at least 1,000 and has a state park for which the city provides rescue services and
which comprised at least 14 percent of the total geographic area included within the
city boundaries in 2000.

deleted text begin (s) The city aid base for a city with a population less than 5,000 is increased in
2006 and thereafter and the minimum and maximum amount of total aid it may receive
under this section is also increased in calendar year 2006 only by an amount equal to
$6 multiplied by its population.
deleted text end

deleted text begin (t)deleted text endnew text begin (r)new text end The city aid base for a city is increased by $80,000 in 2009 and thereafter and
the minimum and maximum amount of total aid it may receive under section 477A.013,
subdivision 9, is also increased by $80,000 in calendar year 2009 only, if:

(1) as of May 1, 2006, at least 25 percent of the tax capacity of the city is proposed
to be placed in trust status as tax-exempt Indian land;

(2) the placement of the land is being challenged administratively or in court; and

(3) due to the challenge, the land proposed to be placed in trust is still on the tax
rolls as of May 1, 2006.

deleted text begin (u)deleted text endnew text begin (s)new text end The city aid base for a city is increased by $100,000 in 2007 and thereafter
and the minimum and maximum total amount of aid it may receive under this section is
also increased in calendar year 2007 only, provided that:

(1) the city has a 2004 estimated population greater than 200 but less than 2,000;

(2) its city net tax capacity for aids payable in 2006 was less than $300 per capita;

(3) the ratio of its pay 2005 tax levy compared to its city net tax capacity for aids
payable in 2006 was greater than 110 percent; and

(4) it is located in a county where at least 15,000 acres of land are classified as
tax-exempt Indian reservations according to the 2004 abstract of tax-exempt property.

deleted text begin (v)deleted text endnew text begin (t)new text end The city aid base for a city is increased by $30,000 in 2009 only, and the
maximum total aid it may receive under section 477A.013, subdivision 9, is also increased
by $30,000 in calendar year 2009, only if the city had a population in 2005 of less than
3,000 and the city's boundaries as of 2007 were formed by the consolidation of two cities
and one township in 2002.

new text begin (u) The city aid base for a city is increased by $100,000 in 2009 and thereafter, and
the maximum total aid it may receive under section 477A.013, subdivision 9, is also
increased by $100,000 in calendar year 2009 only, if the city had a city net tax capacity for
aids payable in 2007 of less than $150 per capita and the city experienced flooding on
March 14, 2007, that resulted in evacuation of at least 40 homes.
new text end

new text begin (v) The city aid base for a city is increased by $100,000 in 2009 to 2013, and the
maximum total aid it may receive under section 477A.013, subdivision 9, is also increased
by $100,000 in calendar year 2009 only, if the city:
new text end

new text begin (1) is located outside of the Minneapolis-St. Paul standard metropolitan statistical
area;
new text end

new text begin (2) has a 2005 population greater than 7,000 but less than 8,000; and
new text end

new text begin (3) has a 2005 net tax capacity per capita of less than $500.
new text end

new text begin (w) The city aid base is increased by $25,000 in calendar years 2009 to 2013 and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9, is
increased by $25,000 in calendar year 2009 only, provided that:
new text end

new text begin (1) the city is located in the seven-county metropolitan area;
new text end

new text begin (2) its population in 2006 is less than 200; and
new text end

new text begin (3) the percentage of its housing stock built before 1940, according to the 2000
United States Census, is greater than 40 percent.
new text end

new text begin (x) The city aid base is increased by $90,000 in calendar year 2009 only and the
minimum and maximum total amount of aid it may receive under section 477A.013,
subdivision 9, is also increased by $90,000 in calendar year 2009 only, provided that the
city is located in the seven-county metropolitan area, has a 2006 population between 5,000
and 7,000 and has a 1997 population of over 7,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2006, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 41. new text end

new text begin Small city aid base. new text end

new text begin (a) "Small city aid base" for a city with a population
less than 5,000 is equal to $8.50 multiplied by its population. The small city aid base for
all other cities is equal to zero.
new text end

new text begin (b) For calendar year 2010 and subsequent years, the small city aid base for a city, as
determined in paragraph (a), is multiplied by the ratio of the appropriation under section
477A.03, subdivision 2a, for the year in which the aid is paid to the appropriation under
that section for aids payable in 2009.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2006, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 42. new text end

new text begin City jobs base. new text end

new text begin (a) "City jobs base" for a city with a population of 5,000
or more is equal to the product of (1) $25.20, (2) the number of jobs per capita in the
city, and (3) its population. For cities with a population less than 5,000, the city jobs
base is equal to zero. For a city receiving aid under section 477A.011, subdivision 36,
paragraph (l), its city jobs base is reduced by the lesser of 36 percent of the amount of
aid received under that paragraph or $1,000,000. No city's city jobs base may exceed
$4,725,000 under this paragraph.
new text end

new text begin (b) For calendar year 2010 and subsequent years, the city jobs base for a city, as
determined in paragraph (a), is multiplied by the ratio of the appropriation under section
477A.03, subdivision 2a, for the year in which the aid is paid to the appropriation under
that section for aids payable in 2009.
new text end

new text begin (c) For purposes of this subdivision, "jobs per capita in the city" means (1) the
average annual number of employees in the city based on the data from the Quarterly
Census of Employment and Wages, as reported by the Department of Employment and
Economic Development, for the most recent calendar year available as of May 1, 2008,
divided by (2) the city's population for the same calendar year as the employment data.
The commissioner of the Department of Employment and Economic Development shall
certify to the city the average annual number of employees for each city by June 1, 2008.
A city may challenge an estimate under this paragraph by filing its specific objection,
including the names of employers that it feels may have misreported data, in writing with
the commissioner by June 20, 2008. The commissioner shall make every reasonable effort
to address the specific objection and adjust the data as necessary. The commissioner shall
certify the estimates of the annual employment to the commissioner of revenue by July 15,
2008, including any estimates still under objection.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2006, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 43. new text end

new text begin Unmet need. new text end

new text begin "Unmet need" for a city is equal to the difference between
(1) its city revenue need multiplied by its population, and (2) its city net tax capacity
multiplied by the tax effort rate.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2006, section 477A.0124, subdivision 5, is amended to read:


Subd. 5.

County transition aid.

(a) deleted text beginFor 2005, a county is eligible for transition
aid equal to the amount, if any, by which:
deleted text end

deleted text begin (1) the difference between:
deleted text end

deleted text begin (i) the aid the county received under subdivision 1 in 2004, divided by the total aid
paid to all counties under subdivision 1, multiplied by $205,000,000; and
deleted text end

deleted text begin (ii) the amount of aid the county is certified to receive in 2005 under subdivisions
3 and 4;
deleted text end

deleted text begin exceeds:
deleted text end

deleted text begin (2) three percent of the county's adjusted net tax capacity.
deleted text end

deleted text begin A county's aid under this paragraph may not be less than zero.
deleted text end

deleted text begin (b) In 2006, a county is eligible to receive two-thirds of the transition aid it received
in 2005.
deleted text end

deleted text begin (c) In 2007,deleted text end new text beginFor 2009 and each year thereafter, new text enda county is eligible to receive
deleted text begin one-third ofdeleted text end the transition aid it received in deleted text begin2005deleted text endnew text begin 2007new text end.

deleted text begin (d) No county shall receive aid under this subdivision after 2007.
deleted text end

new text begin (b) In 2009 only, a county with (1) a 2006 population less than 30,000, and (2)
an average Part I crimes per capita greater than 3.9 percent based on factors used in
determining county program aid payable in 2008, shall receive $100,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2009 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2006, section 477A.013, subdivision 8, as amended by
Laws 2008, chapter 154, article 1, section 2, is amended to read:


Subd. 8.

City formula aid.

new text begin (a) In calendar year 2009, the formula aid for a city
is equal to the sum of (1) its city jobs base, (2) its small city aid base, and (3) the need
increase percentage multiplied by its unmet need.
new text end

new text begin (b) new text endIn calendar year deleted text begin2004deleted text endnew text begin 2010new text end and subsequent years, the formula aid for a city is
equal to deleted text beginthe need increase percentage multiplied by the difference between (1) the city's
revenue need multiplied by its population, and (2) the sum of the city's net tax capacity
multiplied by the tax effort rate.
deleted text end new text beginthe sum of (1) its city jobs base, (2) its small city aid
base, and (3) the need increase percentage multiplied by the average of its unmet need
for the most recently available two years.
new text end

No city may have a formula aid amount less than zero. The need increase percentage
must be the same for all cities.

The applicable need increase percentage must be calculated by the Department of
Revenue so that the total of the aid under subdivision 9 equals the total amount available
for aid under section 477A.03 deleted text beginafter the subtraction under section 477A.014, subdivisions
4 and 5
deleted text end. new text beginFor aids payable in 2009 only, all data used in calculating aid to cities under
sections 477A.011 to 477A.013 will be based on the data available for calculating aid to
cities for aids payable in 2008. For aids payable in 2010 and thereafter, data used in
calculating aids to cities under sections 477A.011 to 477A.013 shall be the most recently
available data as of January 1 in the year in which the aid is calculated.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter, provided that the appropriation increase for aids payable in 2009
under section 477A.03, subdivision 2a, goes into effect.
new text end

Sec. 8.

Minnesota Statutes 2006, section 477A.013, subdivision 9, as amended by
Laws 2008, chapter 154, article 1, section 3, is amended to read:


Subd. 9.

City aid distribution.

(a) In calendar year 2009new text begin and thereafternew text end, each
city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8,new text begin andnew text end (2) its city aid basedeleted text begin, and (3) one-half of the difference between its total
aid in the previous year under this subdivision and its city aid base in the previous year
deleted text end.

(b) For aids payable in deleted text begin2010 and thereafter, each city shall receive an aid distribution
equal to (1) the city aid formula under subdivision 8, (2) its city aid base, and (3) its
formula aid under subdivision 8 in the previous year, prior to any adjustments under
this subdivision
deleted text endnew text begin 2009 only, the total aid for any city shall not exceed the sum of (1) 35
percent of the city's net levy for the year prior to the aid distribution, plus (2) its total
aid in the previous year
new text end.

(c) For aids payable in deleted text begin2009deleted text endnew text begin 2010new text end and thereafter, the total aid for any city shall
not exceed the sum of (1) ten percent of the city's net levy for the year prior to the aid
distribution plus (2) its total aid in the previous year. For aids payable in 2009 and
thereafter, the total aid for any city with a population of 2,500 or more may not be less than
its total aid under this section in the previous year minus the lesser of deleted text begin$15deleted text endnew text begin $10new text end multiplied
by its population, or ten percent of its net levy in the year prior to the aid distribution.

(d) For aids payable in deleted text begin2009deleted text end new text begin2010new text end and thereafter, the total aid for a city with a
population less than 2,500 must not be less than the amount it was certified to receive in
the previous year minus the lesser of deleted text begin$15deleted text endnew text begin $10new text end multiplied by its population, or five percent
of its 2003 certified aid amount. new text beginFor aids payable in 2009 only, the total aid for a city with
a population less than 2,500 must not be less than what it received under this section in the
previous year unless its total aid in calendar year 2008 was aid under section 477A.011,
subdivision 36, paragraph (s), in which case its minimum aid is zero.
new text end

(e) new text begin A city's aid loss under this section may not exceed $300,000 in any year in
which the total city aid appropriation under section 477A.03, subdivision 2a, is equal or
greater than the appropriation under that subdivision in the previous year, unless the
city has an adjustment in its city net tax capacity under the process described in section
469.174, subdivision 28.
new text end

new text begin (f) new text endIf a city's net tax capacity used in calculating aid under this section has decreased
in any year by more than 25 percent from its net tax capacity in the previous year due to
property becoming tax-exempt Indian land, the city's maximum allowed aid increase
under paragraph (c) shall be increased by an amount equal to (1) the city's tax rate in the
year of the aid calculation, multiplied by (2) the amount of its net tax capacity decrease
resulting from the property becoming tax exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter, provided that the appropriation increase for aids payable in 2009
under section 477A.03, subdivision 2a, goes into effect.
new text end

Sec. 9.

Minnesota Statutes 2006, section 477A.03, is amended to read:


477A.03 APPROPRIATION.

Subd. 2.

Annual appropriation.

A sum sufficient to discharge the duties imposed
by sections 477A.011 to 477A.014 is annually appropriated from the general fund to the
commissioner of revenue.

Subd. 2a.

Cities.

For aids payable in deleted text begin2004deleted text endnew text begin 2009 and thereafternew text end, the total deleted text beginaidsdeleted text endnew text begin aidnew text end
paid under section 477A.013, subdivision 9, deleted text beginare limited to $429,000,000deleted text endnew text begin is $526,148,487,
subject to adjustment in subdivision 5
new text end. deleted text beginFor aids payable in 2005, the total aids paid under
section 477A.013, subdivision 9, are limited to $437,052,000. For aids payable in 2006
and thereafter, the total aids paid under section 477A.013, subdivision 9, is limited to
$485,052,000.
deleted text end

Subd. 2b.

Counties.

(a) deleted text beginFor aids payable in calendar year 2005 and thereafter,
the total aids paid to counties under section 477A.0124, subdivision 3, are limited to
$100,500,000.
deleted text end new text beginFor aids payable in 2009 and thereafter, the total aid payable under section
477A.0124, subdivision 3, is $111,500,000 minus one-half of the total aid amount
determined under section 477A.0124, subdivision 5, paragraph (b), subject to adjustment
in subdivision 5.
new text endEach calendar year, $500,000 shall be retained by the commissioner of
revenue to make reimbursements to the commissioner of finance for payments made
under section 611.27. For calendar year 2004, the amount shall be in addition to the
payments authorized under section 477A.0124, subdivision 1. For calendar year 2005
and subsequent years, the amount shall be deducted from the appropriation under
this paragraph. The reimbursements shall be to defray the additional costs associated
with court-ordered counsel under section 611.27. Any retained amounts not used for
reimbursement in a year shall be included in the next distribution of county need aid
that is certified to the county auditors for the purpose of property tax reduction for the
next taxes payable year.

(b) For aids payable in deleted text begin2005deleted text endnew text begin 2009 and thereafternew text end, the total deleted text beginaidsdeleted text endnew text begin aidnew text end under section
477A.0124, subdivision 4, deleted text beginare limited to $105,000,000deleted text endnew text begin is $116,132,923 minus one-half
of the total aid amount determined under section 477A.0124, subdivision 5, paragraph
(b), subject to adjustment in subdivision 5
new text end. deleted text beginFor aids payable in 2006 and thereafter,
the total aid under section 477A.0124, subdivision 4, is limited to $105,132,923.
deleted text end The
commissioner of finance shall bill the commissioner of revenue for the cost of preparation
of local impact notes as required by section 3.987, not to exceed $207,000 in fiscal year
2004 and thereafter. The commissioner of education shall bill the commissioner of
revenue for the cost of preparation of local impact notes for school districts as required by
section 3.987, not to exceed $7,000 in fiscal year 2004 and thereafter. The commissioner
of revenue shall deduct the amounts billed under this paragraph from the appropriation
under this paragraph. The amounts deducted are appropriated to the commissioner of
finance and the commissioner of education for the preparation of local impact notes.

new text begin Subd. 5. new text end

new text begin Aid adjustments. new text end

new text begin For aids payable in 2010, the aid amounts contained
in subdivisions 2a and 2b are increased by two percent. For aids payable in 2011 and
thereafter, the aids amounts contained in subdivisions 2a and 2b are equal to 104 percent
of the amounts for aids payable in 2010 under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2009 and thereafter.
new text end

Sec. 10.

new text begin [477A.16] UTILITY VALUATION TRANSITION AID.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) When used in this section, the following terms have
the meanings indicated in this subdivision.
new text end

new text begin (b) "Local unit" means a home rule charter or statutory city, or a town.
new text end

new text begin (c) "Old rule utility net tax capacity" means the net tax capacity of all public utility
property within the local unit's taxing jurisdiction for assessment year 2007, calculated as
if the property were valued under valuation rules in effect prior to assessment year 2007.
new text end

new text begin (d) "New rule utility net tax capacity" means the net tax capacity of all public utility
property within the local unit's taxing jurisdiction for assessment year 2007, calculated as
if the property were valued under valuation rules in effect for assessment year 2007, but
without the phase-in provisions of Minnesota Rules, part 8100.0800.
new text end

new text begin (e) "Modified net tax capacity" means the local unit's net tax capacity for taxes
payable in 2008, modified by substituting the old rule utility net tax capacity for the actual
net tax capacity of utility property. Modified net tax capacity must be determined by the
commissioner of revenue based on information and data available to the commissioner
as of July 1, 2008.
new text end

new text begin (f) "Net tax capacity differential" means the positive difference, if any, by which the
local unit's old rule utility net tax capacity exceeds its new rule utility net tax capacity.
new text end

new text begin (g) "Current year net tax capacity differential" means the positive difference, if any,
by which the local unit's old rule utility net tax capacity exceeds its total tax capacity of
utility property for taxes payable in the current year.
new text end

new text begin Subd. 2. new text end

new text begin Aid eligibility; payment. new text end

new text begin (a) If the net tax capacity differential of the
local unit exceeds four percent of its modified net tax capacity, the local unit is eligible
for transition aid computed under paragraphs (b) and (c).
new text end

new text begin (b) For aids payable in 2009, transition aid under this section for an eligible local
unit equals 50 percent of (1) the net tax capacity differential, times (2) the jurisdiction's
tax rate for taxes payable in 2008.
new text end

new text begin (c) For aids payable in 2010 and thereafter, transition aid under this section for
an eligible local unit equals (1) the current year net tax capacity differential for taxes
payable in the year preceding the aid distribution year, times (2) the jurisdiction's tax rate
for taxes payable in 2008.
new text end

new text begin (c) The commissioner of revenue shall compute the amount of transition aid payable
to each local unit under this section. On or before August 1 of each year, the commissioner
shall certify the amount of transition aid computed for aids payable in the following year
for each recipient local unit. The commissioner shall pay transition aid to local units
annually at the times provided in section 477A.015.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay transition aid under this
section is annually appropriated to the commissioner of revenue from the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2009 and
thereafter.
new text end

Sec. 11. new text beginSTATE PARKS LOCATED ON LAKE VERMILION; DISTRIBUTION
OF PAYMENTS IN LIEU OF TAXES.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.14, payments in lieu of
taxation under Minnesota Statutes, sections 477A.11 to 477A.145, for the land included
in any state park located in whole or in part on the shores of Lake Vermilion must be
distributed to the taxing jurisdictions containing the property as follows: one-third to the
school district, one-third to the township, and one-third to the county. Each of those taxing
jurisdictions may use the payments for their general purposes.
new text end

new text begin (b) Notwithstanding Minnesota Statutes, section 477A.11, the payments for all lands
described in paragraph (a) must be made at the rate set for acquired natural resources land.
new text end

Sec. 12. new text beginSTUDY OF AIDS TO LOCAL GOVERNMENTS.
new text end

new text begin The chairs of the senate and house of representatives committees with jurisdiction
over taxes shall each appoint five members to a study group of the tax committees to
examine the current system of aids to local governments and make recommendations on
improvements to the system. Of the five members appointed by each chair, two must be
members of the tax committee, one of whom is a majority party member and one of
whom is a minority party member. The remaining members must represent local units of
government. The chairs of the divisions of the tax committees having jurisdiction over
property taxes shall also be members and shall serve as cochairs of the study group.
The study shall include, but not be limited to, consideration of existing disparities in
the distribution of local government aid, an analysis of current law need and capacity
factors as well as alternative need factors, alternative analytical methods for determining
correlations between factors and need, the formula used to calculate aid for small cities,
and volatility in the local government aid distribution. The group must report on its
specific recommendations to the legislature by December 15, 2010.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 13. new text beginOUT-OF-HOME PLACEMENT AID.
new text end

new text begin In calendar year 2009 only, $500,000 shall be distributed to any county in which (1)
the 2006 estimated population exceeds 30,000, and (2) the 2006 percentage of households
receiving food stamps exceeds 15 percent, based on data used in computing county
program aids for aids payable in 2008 and the 2006 estimated household count according
to the state demographer. The aid must be used to meet the county's cost of out-of-home
placement programs. $500,000 is appropriated to the commissioner of revenue from
the general fund to make the payment authorized under this section. The payment must
be made prior to June 30, 2009.
new text end

new text begin EFFECTIVE DATE. new text end

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

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

new text begin Minnesota Statutes 2006, section 477A.014, subdivision 5, new text end new text begin and new text end

new text begin Minnesota Statutes
2007 Supplement, section 477A.014, subdivision 4,
new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aid payable in 2009 and thereafter.
new text end

ARTICLE 3

LEVY LIMITS

Section 1.

Minnesota Statutes 2006, section 275.70, subdivision 5, is amended to read:


Subd. 5.

Special levies.

"Special levies" means those portions of ad valorem taxes
levied by a local governmental unit for the following purposes or in the following manner:

(1) to pay the costs of the principal and interest on bonded indebtedness or to
reimburse for the amount of liquor store revenues used to pay the principal and interest
due on municipal liquor store bonds in the year preceding the year for which the levy
limit is calculated;

(2) to pay the costs of principal and interest on certificates of indebtedness issued for
any corporate purpose except for the following:

(i) tax anticipation or aid anticipation certificates of indebtedness;

(ii) certificates of indebtedness issued under sections 298.28 and 298.282;

(iii) certificates of indebtedness used to fund current expenses or to pay the costs of
extraordinary expenditures that result from a public emergency; or

(iv) certificates of indebtedness used to fund an insufficiency in tax receipts or
an insufficiency in other revenue sources;

(3) to provide for the bonded indebtedness portion of payments made to another
political subdivision of the state of Minnesota;

(4) to fund payments made to the Minnesota State Armory Building Commission
under section 193.145, subdivision 2, to retire the principal and interest on armory
construction bonds;

(5) property taxes approved by voters which are levied against the referendum
market value as provided under section 275.61;

(6) to fund matching requirements needed to qualify for federal or state grants or
programs to the extent that either (i) the matching requirement exceeds the matching
requirement in calendar year 2001, or (ii) it is a new matching requirement that did not
exist prior to 2002;

(7) to pay the expenses reasonably and necessarily incurred in preparing for or
repairing the effects of natural disaster including the occurrence or threat of widespread
or severe damage, injury, or loss of life or property resulting from natural causes, in
accordance with standards formulated by the Emergency Services Division of the state
Department of Public Safety, as allowed by the commissioner of revenue under section
275.74, subdivision 2;

(8) pay amounts required to correct an error in the levy certified to the county
auditor by a city or county in a levy year, but only to the extent that when added to the
preceding year's levy it is not in excess of an applicable statutory, special law or charter
limitation, or the limitation imposed on the governmental subdivision by sections 275.70
to 275.74 in the preceding levy year;

(9) to pay an abatement under section 469.1815;

(10) to pay any costs attributable to increases in the employer contribution rates
under chapter 353new text begin, or locally administered pension plans,new text end that are effective after June
30, 2001;

(11) to pay the operating or maintenance costs of a county jail as authorized in
section 641.01 or 641.262, or of a correctional facility as defined in section 241.021,
subdivision 1
, paragraph (f), to the extent that the county can demonstrate to the
commissioner of revenue that the amount has been included in the county budget as
a direct result of a rule, minimum requirement, minimum standard, or directive of the
Department of Corrections, or to pay the operating or maintenance costs of a regional jail
as authorized in section 641.262. For purposes of this clause, a district court order is
not a rule, minimum requirement, minimum standard, or directive of the Department of
Corrections. If the county utilizes this special levy, except to pay operating or maintenance
costs of a new regional jail facility under sections 641.262 to 641.264 which will not
replace an existing jail facility, any amount levied by the county in the previous levy year
for the purposes specified under this clause and included in the county's previous year's
levy limitation computed under section 275.71, shall be deducted from the levy limit
base under section 275.71, subdivision 2, when determining the county's current year
levy limitation. The county shall provide the necessary information to the commissioner
of revenue for making this determination;

(12) to pay for operation of a lake improvement district, as authorized under section
103B.555. If the county utilizes this special levy, any amount levied by the county in the
previous levy year for the purposes specified under this clause and included in the county's
previous year's levy limitation computed under section 275.71 shall be deducted from
the levy limit base under section 275.71, subdivision 2, when determining the county's
current year levy limitation. The county shall provide the necessary information to the
commissioner of revenue for making this determination;

(13) to repay a state or federal loan used to fund the direct or indirect required
spending by the local government due to a state or federal transportation project or other
state or federal capital project. This authority may only be used if the project is not a
local government initiative;

(14) to pay for court administration costs as required under section 273.1398,
subdivision 4b
, less the (i) county's share of transferred fines and fees collected by the
district courts in the county for calendar year 2001 and (ii) the aid amount certified to be
paid to the county in 2004 under section 273.1398, subdivision 4c; however, for taxes
levied to pay for these costs in the year in which the court financing is transferred to the
state, the amount under this clause is limited to the amount of aid the county is certified to
receive under section 273.1398, subdivision 4a;

(15) to fund a police or firefighters relief association as required under section 69.77
to the extent that the required amount exceeds the amount levied for this purpose in 2001;

(16) for purposes of a storm sewer improvement district under section 444.20; deleted text beginand
deleted text end

(17) to pay for the maintenance and support of a city or county society for the
prevention of cruelty to animals under section 343.11. If the city or county uses this
special levy, any amount levied by the city or county in the previous levy year for the
purposes specified in this clause and included in the city's or county's previous year's levy
limit computed under section 275.71, must be deducted from the levy limit base under
section 275.71, subdivision 2, in determining the city's or county's current year levy limitdeleted text begin.deleted text endnew text begin;
new text end

new text begin (18) for counties, to pay for the increase in their share of health and human service
costs caused by reductions in federal health and human services grants effective after
September 30, 2007;
new text end

new text begin (19) for a city, for the costs reasonably and necessarily incurred for securing,
maintaining, or demolishing foreclosed or abandoned residential properties, as allowed by
the commissioner of revenue under section 275.74, subdivision 2. A city must have either
(i) a foreclosure rate of at least 1.4 percent in 2007, or (ii) a foreclosure rate in 2007 in
the city or in a zip code area of the city that is at least 50 percent higher than the average
foreclosure rate in the metropolitan area, as defined in Minnesota Statutes section 473.121,
subdivision 2, to use this special levy. For purposes of this paragraph, "foreclosure rate"
means the number of foreclosures, as indicated by sheriff sales records, divided by the
number of households in the city in 2007;
new text end

new text begin (20) for a city, for the unreimbursed costs of redeployed traffic control agents and
lost traffic citation revenue due to the collapse of the Interstate 35W bridge, as certified
to the Federal Highway Administration;
new text end

new text begin (21) to pay costs attributable to wages and benefits for sheriff, police, and fire
personnel. If a local governmental unit did not use this special levy in the previous year its
levy limit base under section 275.71 shall be reduced by the amount equal to the amount it
levied for the purposes specified in this clause in the previous year; and
new text end

new text begin (22) an amount equal to any reductions in the certified aids or credits payable
under sections 477A.011 to 477A.014, and section 273.1384, due to unallotment under
section 16A.152. The amount of the levy allowed under this clause is equal to the amount
unallotted in the calendar year in which the tax is levied unless the unallotment amount is
not known by September 1 of the levy year, in which case the unallotment amount may
be levied in the following year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in calendar year 2008
and thereafter, payable in 2009 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 275.70, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Levy aid base. new text end

new text begin "Levy aid base" for a local governmental unit for a levy
year means its total levy spread on net tax capacity, minus any amounts that would
qualify as a special levy under section 275.70, plus the sum of (1) the total amount of
aids and reimbursements that the local governmental unit is certified to receive under
sections 477A.011 to 477A.014 in the same year, (2) taconite aids under sections 298.28
and 298.282 in the same year, including any aid which was required to be placed in a
special fund for expenditure in the next succeeding year, and (3) payments to the local
governmental unit under section 272.029 in the same year, adjusted for any error in
estimation in the preceding year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for levies certified in calendar year
2008, payable in calendar year 2009 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2006, section 275.71, is amended to read:


275.71 LEVY LIMITS.

Subdivision 1.

Limit on levies.

Notwithstanding any other provision of law or
municipal charter to the contrary which authorize ad valorem taxes in excess of the limits
established by sections 275.70 to 275.74, the provisions of this section apply to local
governmental units for all purposes other than those for which special levies and special
assessments are made.

Subd. 2.

Levy limit base.

new text begin (a) new text endThe levy limit base for a local governmental unit for
taxes levied in deleted text begin2003 deleted text enddeleted text beginis equal to its adjusted levy limit base in the previous year, subject
to any adjustments under section 275.72, plus any aid amounts received in 2003 under
section 273.138 or 273.166, minus the difference between its levy limit under subdivision
5 for taxes levied in 2002 and the amount it actually levied under that subdivision in that
year, and certified property tax replacement aid payable in 2003 under section 174.242.
deleted text end
new text begin 2008 is its levy aid base from the previous year, subject to any adjustments under section
275.72. For taxes levied in 2009 and 2010, the levy limit base for a local governmental
unit is its adjusted levy limit base in the previous year, subject to any adjustments under
section 275.72.
new text end

deleted text begin Subd. 3. deleted text end

deleted text begin Adjustments for state takeovers. deleted text end

deleted text begin (a) The levy limit base for each local
unit of government shall be adjusted to reflect the assumption by the state of financing for
certain government functions as indicated in this subdivision.
deleted text end

deleted text begin (b) For a county in a judicial district for which financing has not been transferred
to the state by January 1, 2001, the levy limit base for 2001 is permanently reduced by
the amount of the county's 2001 budget for court administration costs, as certified under
section 273.1398, subdivision 4b, paragraph (b), net of the county's share of transferred
fines and fees collected by the district courts in the county for the same budget period.
deleted text end

deleted text begin (c) For a governmental unit which levied a tax in 2000 under section 473.388,
subdivision 7
, the levy limit base for 2001 is permanently reduced by an amount equal
to the sum of the governmental unit's taxes payable 2001 nondebt transit services levy
plus the portion of its 2001 homestead and agricultural credit aid under section 273.1398,
subdivision 2
, attributable to nondebt transit services.
deleted text end

deleted text begin (d) For counties in a judicial district in which the state assumed financing of
mandated services costs as defined in section 480.181, subdivision 4, on July 1, 2001, the
levy limit base for taxes levied in 2001 is permanently reduced by an amount equal to
one-half of the aid reduction under section 273.1398, subdivision 4a, paragraph (g).
deleted text end

Subd. 4.

Adjusted levy limit base.

deleted text begin(a)deleted text end For taxes levied in deleted text begin2003deleted text endnew text begin 2008 through 2010new text end,
the adjusted levy limit base is equal to the levy limit base computed under deleted text beginsubdivisions 2
and 3
deleted text endnew text begin subdivision 2new text end or section 275.72,deleted text begin reduced by 40 percent of the difference between
(1) the sum of 2003 certified aid payments, under sections 273.138, 273.1398 except for
amounts certified under subdivision 4a, paragraph (b), 273.166, 477A.011 to 477A.03,
477A.06, and 477A.07, before any reduction under Laws 2003, First Special Session
chapter 21, articles 5 and 6, and (2) the sum of the aids paid in 2004 under those same
sections, after any reductions in 2004 under Laws 2003, First Special Session chapter 21,
articles 5 and 6.
deleted text end new text begin multiplied by:
new text end

new text begin (1) one plus the lessor of 3.9 percent or the percentage growth in the implicit price
deflator;
new text end

new text begin (2) one plus a percentage equal to 50 percent of the percentage increase in the number
of households, if any, for the most recent 12-month period for which data is available; and
new text end

new text begin (3) one plus a percentage equal to 50 percent of the percentage increase in the
taxable market value of the jurisdiction due to new construction of class 3 property, as
defined in section 273.13, subdivision 4, except for state-assessed utility and railroad
property, for the most recent year for which data is available.
new text end

deleted text begin (b) For taxes levied in 2003 only, the adjusted levy limit base is increased by 60
percent of the difference between a jurisdiction's market value credit in 2003 before any
reductions under Laws 2003, First Special Session chapter 21, articles 5 and 6, and its
market value credit in 2004 after reductions in Laws 2003, First Special Session chapter
21, articles 5 and 6.
deleted text end

Subd. 5.

Property tax levy limit.

For taxes levied in deleted text begin2003deleted text endnew text begin 2008 through 2010new text end, the
property tax levy limit for a local governmental unit is equal to its adjusted levy limit
base determined under subdivision 4 plus any additional levy authorized under section
275.73, which is levied against net tax capacity, reduced by the sum of (i) the total amount
of aids and reimbursements that the local governmental unit is certified to receive under
sections 477A.011 to 477A.014, deleted text beginexcept for the increases in city aid bases in calendar
year 2002 under section 477A.011, subdivision 36, paragraphs (l), (n), and (o), (ii)
homestead and agricultural aids it is certified to receive under section 273.1398, (iii)
deleted text endnew text begin (ii)new text end
taconite aids under sections 298.28 and 298.282 including any aid which was required to
be placed in a special fund for expenditure in the next succeeding year, deleted text begin(iv) temporary
court aid under section 273.1398, subdivision 4a, and (v)
deleted text endnew text begin (iii)new text end estimated payments to the
local governmental unit under section 272.029, adjusted for any error in estimation in the
preceding yearnew text begin, and (iv) aids under section 477A.16new text end.

Subd. 6.

Levies in excess of levy limits.

If the levy made by a city or county
exceeds the levy limit provided in sections 275.70 to 275.74, except when the excess
levy is due to the rounding of the rate in accordance with section 275.28, the county
auditor shall only extend the amount of taxes permitted under sections 275.70 to 275.74,
as provided for in section 275.16.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for levies certified in calendar years
2008 through 2010, payable in 2009 through 2011.
new text end

Sec. 4.

Minnesota Statutes 2006, section 275.74, subdivision 2, is amended to read:


Subd. 2.

Authorization for special levies.

new text begin(a) new text endA local governmental unit may
request authorization to levy for unreimbursed costs for natural disasters under section
275.70, subdivision 5, clause (7). The local governmental unit shall submit a request to
levy under section 275.70, subdivision 5, clause (7), to the commissioner of revenue by
September 30 of the levy year and the request must include information documenting the
estimated unreimbursed costs. The commissioner of revenue may grant levy authority,
up to the amount requested based on the documentation submitted. All decisions of the
commissioner are final.

new text begin (b) A city may request authorization to levy for reasonable and necessary costs for
securing, maintaining, or demolishing foreclosed or abandoned residential properties
under section 275.70, subdivision 5, clause (19). The local governmental unit shall submit
a request to levy under section 275.70, subdivision 5, clause (19), to the commissioner
of revenue by September 30 of the levy year and the request must include information
documenting the estimated costs. For taxes payable in 2009, the amount may include
unanticipated costs incurred above the amount budgeted for these purposes in 2008. Costs
of securing foreclosed or abandoned residential properties include payment for police and
fire department services. The commissioner of revenue may grant levy authority, up to the
lesser of (1) the amount requested based on the documentation submitted, or (2) $3,000
multiplied by the number of foreclosed residential properties, as defined by sheriff sales
records, in calendar year 2007. All decisions of the commissioner are final.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for levies certified in 2008 through
2010, payable in 2009 through 2011.
new text end

Sec. 5.

new text begin [275.76] MAINTENANCE OF EFFORT AND MATCHING
REQUIREMENTS SUSPENDED.
new text end

new text begin Notwithstanding any law to the contrary, all maintenance of effort and matching
fund requirements for counties, including, but not limited to, those under sections
116L.872, 119B.11, 134.34, 145A.131, 145.882, 242.39, 245.4835, 245.714, 254B.02,
254B.03, 256B.0625, 256F.10, and 256F.13, are suspended for the taxes payable years that
levy limits are in effect.
new text end

ARTICLE 4

INCOME AND ESTATE TAXES

Section 1.

Minnesota Statutes 2006, section 289A.19, subdivision 2, is amended to
read:


Subd. 2.

Corporate franchise and mining company taxes.

Corporations or mining
companies shall receive an extension of seven months new text beginor the amount of time granted by
the Internal Revenue Service, whichever is longer,
new text endfor filing the return of a corporation
subject to tax under chapter 290 or for filing the return of a mining company subject to
tax under sections 298.01 and 298.015. Interest on any balance of tax not paid when the
regularly required return is due must be paid at the rate specified in section 270C.40,
from the date such payment should have been made if no extension was granted, until
the date of payment of such tax.

If a corporation or mining company does not:

(1) pay at least 90 percent of the amount of tax shown on the return on or before the
regular due date of the return, the penalty prescribed by section 289A.60, subdivision 1,
shall be imposed on the unpaid balance of tax; or

(2) pay the balance due shown on the regularly required return on or before the
extended due date of the return, the penalty prescribed by section 289A.60, subdivision 1,
shall be imposed on the unpaid balance of tax from the original due date of the return.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to any federal extension that allows filing after that date.
new text end

Sec. 2.

Minnesota Statutes 2006, section 289A.19, is amended by adding a subdivision
to read:


new text begin Subd. 7. new text end

new text begin Federal extensions. new text end

new text begin When an extension of time to file a partnership or
S corporation tax return is granted by the Internal Revenue Service, the commissioner
shall grant an automatic extension to file the comparable Minnesota return for that period.
An extension granted under this subdivision does not affect the due date for making
payments of tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to any federal extension that allows filing after that date.
new text end

Sec. 3.

Minnesota Statutes 2006, section 290.01, subdivision 6b, is amended to read:


Subd. 6b.

Foreign operating corporation.

The term "foreign operating
corporation," when applied to a corporation, means a domestic corporation with the
following characteristics:

(1) it is part of a unitary business at least one member of which is taxable in this state;

(2) it is not a foreign sales corporation under section 922 of the Internal Revenue
Code, as amended through December 31, 1999, for the taxable year;

(3)new text begin it is not an interest charge domestic international sales corporation under sections
992, 993, 994, and 995 of the Internal Revenue Code;
new text end

new text begin (4)new text endnew text begin either new text end(i) deleted text beginthe average of the percentages of its property and payrolls, including
the pro rata share of its unitary partnerships' property and payrolls, assigned to locations
outside the United States, where the United States includes the District of Columbia and
excludes the commonwealth of Puerto Rico and possessions of the United States, as
determined under section 290.191 or 290.20, is 80 percent or more; or (ii)
deleted text end it has in effect a
valid election under section 936 of the Internal Revenue Code; new text beginor (ii) at least 80 percent
of the gross income from all sources of the corporation in the tax year is active foreign
business income;
new text endand

deleted text begin (4) it has $1,000,000 of payroll and $2,000,000 of property, as determined under
section 290.191 or 290.20, that are located outside the United States. If the domestic
corporation does not have payroll as determined under section 290.191 or 290.20, but it
or its partnerships have paid $1,000,000 for work, performed directly for the domestic
corporation or the partnerships, outside the United States, then paragraph (3)(i) shall not
require payrolls to be included in the average calculation
deleted text end

new text begin (5) for purposes of this subdivision, active foreign business income means gross
income that is (i) derived from sources without the United States, as defined in subtitle A,
chapter 1, subchapter N, part 1, of the Internal Revenue Code; and (ii) attributable to the
active conduct of a trade or business in a foreign country
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2007.
new text end

Sec. 4.

Minnesota Statutes 2007 Supplement, section 290.01, subdivision 19b, as
amended by Laws 2008, chapter 154, article 3, section 3, is amended to read:


Subd. 19b.

Subtractions from federal taxable income.

For individuals, estates,
and trusts, there shall be subtracted from federal taxable income:

(1) net interest income on obligations of any authority, commission, or
instrumentality of the United States to the extent includable in taxable income for federal
income tax purposes but exempt from state income tax under the laws of the United States;

(2) if included in federal taxable income, the amount of any overpayment of income
tax to Minnesota or to any other state, for any previous taxable year, whether the amount
is received as a refund or as a credit to another taxable year's income tax liability;

(3) the amount paid to others, less the amount used to claim the credit allowed under
section 290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten
to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and
transportation of each qualifying child in attending an elementary or secondary school
situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a
resident of this state may legally fulfill the state's compulsory attendance laws, which
is not operated for profit, and which adheres to the provisions of the Civil Rights Act
of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or
tuition as defined in section 290.0674, subdivision 1, clause (1). As used in this clause,
"textbooks" includes books and other instructional materials and equipment purchased
or leased for use in elementary and secondary schools in teaching only those subjects
legally and commonly taught in public elementary and secondary schools in this state.
Equipment expenses qualifying for deduction includes expenses as defined and limited in
section 290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional
books and materials used in the teaching of religious tenets, doctrines, or worship, the
purpose of which is to instill such tenets, doctrines, or worship, nor does it include books
or materials for, or transportation to, extracurricular activities including sporting events,
musical or dramatic events, speech activities, driver's education, or similar programs. For
purposes of the subtraction provided by this clause, "qualifying child" has the meaning
given in section 32(c)(3) of the Internal Revenue Code;

(4) income as provided under section 290.0802;

(5) to the extent included in federal adjusted gross income, income realized on
disposition of property exempt from tax under section 290.491;

(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
of the Internal Revenue Code in determining federal taxable income by an individual
who does not itemize deductions for federal income tax purposes for the taxable year, an
amount equal to 50 percent of the excess of charitable contributions over $500 allowable
as a deduction for the taxable year under section 170(a) of the Internal Revenue Code and
under the provisions of Public Law 109-1;

(7) for taxable years beginning before January 1, 2008, the amount of the federal
small ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code
which is included in gross income under section 87 of the Internal Revenue Code;

(8) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
"federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
the extent they exceed the federal foreign tax credit;

(9) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (7), or 19c, clause (15), in the case
of a shareholder of a corporation that is an S corporation, an amount equal to one-fifth
of the delayed depreciation. For purposes of this clause, "delayed depreciation" means
the amount of the addition made by the taxpayer under subdivision 19a, clause (7), or
subdivision 19c, clause (15), in the case of a shareholder of an S corporation, minus the
positive value of any net operating loss under section 172 of the Internal Revenue Code
generated for the tax year of the addition. The resulting delayed depreciation cannot be
less than zero;

(10) job opportunity building zone income as provided under section 469.316;

(11) to the extent included in federal taxable income, the amount of compensation
paid to members of the Minnesota National Guard or other reserve components of the
United States military for active service performed in Minnesota, excluding compensation
for services performed under the Active Guard Reserve (AGR) program. For purposes of
this clause, "active service" means (i) state active service as defined in section 190.05,
subdivision 5a
, clause (1); (ii) federally funded state active service as defined in section
190.05, subdivision 5b; or (iii) federal active service as defined in section 190.05,
subdivision 5c
, but "active service" excludes deleted text beginservices performed exclusively for purposes
of basic combat training, advanced individual training, annual training, and periodic
inactive duty training; special training periodically made available to reserve members;
and
deleted text end service performed in accordance with section 190.08, subdivision 3;

(12) to the extent included in federal taxable income, the amount of compensation
paid to Minnesota residents who are members of the armed forces of the United States or
United Nations for active duty performed outside Minnesota under United States Code,
title 10, section 101(d); United States Code, title 32, section 101(12); or the authority of
the United Nations;

(13) an amount, not to exceed $10,000, equal to qualified expenses related to a
qualified donor's donation, while living, of one or more of the qualified donor's organs
to another person for human organ transplantation. For purposes of this clause, "organ"
means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
"human organ transplantation" means the medical procedure by which transfer of a human
organ is made from the body of one person to the body of another person; "qualified
expenses" means unreimbursed expenses for both the individual and the qualified donor
for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
may be subtracted under this clause only once; and "qualified donor" means the individual
or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
individual may claim the subtraction in this clause for each instance of organ donation for
transplantation during the taxable year in which the qualified expenses occur;

(14) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (8), or 19c, clause (16), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (16), in the
case of a shareholder of a corporation that is an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. If the net operating loss exceeds the addition for the tax year, a
subtraction is not allowed under this clause;

(15) to the extent included in federal taxable income, compensation paid to a
deleted text begin nonresident who is adeleted text end service member as defined in United States Code, title 10, section
101(a)(5), for military service as defined in the Service Member Civil Relief Act, Public
Law 108-189, section 101(2); deleted text beginanddeleted text end

(16) international economic development zone income as provided under section
469.325new text begin; and
new text end

new text begin (17) to the extent included in federal taxable income, the amount of national service
educational awards received from the National Service Trust under United States Code,
title 42, sections 12601 to 12604, for service in an approved Americorps National Service
program
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax years beginning after
December 31, 2008, except clause (17) is effective for tax years beginning after December
31, 2007.
new text end

Sec. 5.

Minnesota Statutes 2006, section 290.01, subdivision 19c, as amended by Laws
2008, chapter 154, article 3, section 4, is amended to read:


Subd. 19c.

Corporations; additions to federal taxable income.

For corporations,
there shall be added to federal taxable income:

(1) the amount of any deduction taken for federal income tax purposes for income,
excise, or franchise taxes based on net income or related minimum taxes, including but not
limited to the tax imposed under section 290.0922, paid by the corporation to Minnesota,
another state, a political subdivision of another state, the District of Columbia, or any
foreign country or possession of the United States;

(2) interest not subject to federal tax upon obligations of: the United States, its
possessions, its agencies, or its instrumentalities; the state of Minnesota or any other
state, any of its political or governmental subdivisions, any of its municipalities, or any
of its governmental agencies or instrumentalities; the District of Columbia; or Indian
tribal governments;

(3) exempt-interest dividends received as defined in section 852(b)(5) of the Internal
Revenue Code;

(4) the amount of any net operating loss deduction taken for federal income tax
purposes under section 172 or 832(c)(10) of the Internal Revenue Code or operations loss
deduction under section 810 of the Internal Revenue Code;

(5) the amount of any special deductions taken for federal income tax purposes
under sections 241 to 247 and 965 of the Internal Revenue Code;

(6) losses from the business of mining, as defined in section 290.05, subdivision 1,
clause (a), that are not subject to Minnesota income tax;

(7) the amount of any capital losses deducted for federal income tax purposes under
sections 1211 and 1212 of the Internal Revenue Code;

(8) the exempt foreign trade income of a foreign sales corporation under sections
921(a) and 291 of the Internal Revenue Code;

(9) the amount of percentage depletion deducted under sections 611 through 614 and
291 of the Internal Revenue Code;

(10) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, the amount of the amortization deduction allowed in computing federal taxable
income for those facilities;

(11) the amount of any deemed dividend from a foreign operating corporation
determined pursuant to section 290.17, subdivision 4, paragraph (g)new text begin. The deemed dividend
shall be reduced by the amount of the addition to income required by clauses (20), (21),
(22), and (23)
new text end;

(12) the amount of a partner's pro rata share of net income which does not flow
through to the partner because the partnership elected to pay the tax on the income under
section 6242(a)(2) of the Internal Revenue Code;

(13) the amount of net income excluded under section 114 of the Internal Revenue
Code;

(14) any increase in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard
to the provisions of section 103 of Public Law 109-222;

(15) 80 percent of the depreciation deduction allowed under section 168(k)(1)(A)
and (k)(4)(A) of the Internal Revenue Code. For purposes of this clause, if the taxpayer
has an activity that in the taxable year generates a deduction for depreciation under
section 168(k)(1)(A) and (k)(4)(A) and the activity generates a loss for the taxable year
that the taxpayer is not allowed to claim for the taxable year, "the depreciation allowed
under section 168(k)(1)(A) and (k)(4)(A)" for the taxable year is limited to excess of the
depreciation claimed by the activity under section 168(k)(1)(A) and (k)(4)(A) over the
amount of the loss from the activity that is not allowed in the taxable year. In succeeding
taxable years when the losses not allowed in the taxable year are allowed, the depreciation
under section 168(k)(1)(A) and (k)(4)(A) is allowed;

(16) 80 percent of the amount by which the deduction allowed by section 179 of the
Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal
Revenue Code of 1986, as amended through December 31, 2003;

(17) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code;

(18) the exclusion allowed under section 139A of the Internal Revenue Code for
federal subsidies for prescription drug plans; deleted text beginanddeleted text end

(19) the amount of expenses disallowed under section 290.10, subdivision 2new text begin;
new text end

new text begin (20) an amount equal to the interest and intangible expenses, losses, and costs paid,
accrued, or incurred by any member of the taxpayer's unitary group to or for the benefit
of a corporation that is a member of the taxpayer's unitary business group that qualifies
as a foreign operating corporation. For purposes of this clause, intangible expenses and
costs include:
new text end

new text begin (i) expenses, losses, and costs for, or related to, the direct or indirect acquisition,
use, maintenance or management, ownership, sale, exchange, or any other disposition of
intangible property;
new text end

new text begin (ii) losses incurred, directly or indirectly, from factoring transactions or discounting
transactions;
new text end

new text begin (iii) royalty, patent, technical, and copyright fees;
new text end

new text begin (iv) licensing fees; and
new text end

new text begin (v) other similar expenses and costsnew text end.

new text begin For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.
new text end

new text begin This clause does not apply to any item of interest or intangible expenses or costs paid,
accrued, or incurred, directly or indirectly, to a foreign operating corporation with respect
to such item of income to the extent that the income to the foreign operating corporation
is income from sources without the United States as defined in subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code;
new text end

new text begin (21) except as already included in the taxpayer's taxable income pursuant to clause
(20), any interest income and income generated from intangible property received or
accrued by a foreign operating corporation that is a member of the taxpayer's unitary
group. For purposes of this clause, income generated from intangible property includes:
new text end

new text begin (i) income related to the direct or indirect acquisition, use, maintenance or
management, ownership, sale, exchange, or any other disposition of intangible property;
new text end

new text begin (ii) income from factoring transactions or discounting transactions;
new text end

new text begin (iii) royalty, patent, technical, and copyright fees;
new text end

new text begin (iv) licensing fees; and
new text end

new text begin (v) other similar income.
new text end

new text begin For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.
new text end

new text begin This clause does not apply to any item of interest or intangible income received or accrued
by a foreign operating corporation with respect to such item of income to the extent that
the income is income from sources without the United States as defined in subtitle A,
chapter 1, subchapter N, part 1, of the Internal Revenue Code;
new text end

new text begin (22) the dividends attributable to the income of a foreign operating corporation that
is a member of the taxpayer's unitary group in an amount that is equal to the dividends
paid deduction of a real estate investment trust under section 561(a) of the Internal
Revenue Code for amounts paid or accrued by the real estate investment trust to the
foreign operating corporation; and
new text end

new text begin (23) the income of a foreign operating corporation that is a member of the taxpayer's
unitary group in an amount that is equal to gains derived from the sale of real or personal
property located in the United States.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2007.
new text end

Sec. 6.

Minnesota Statutes 2006, section 290.01, subdivision 19d, as amended by Laws
2008, chapter 154, article 11, section 12, is amended to read:


Subd. 19d.

Corporations; modifications decreasing federal taxable income.

For
corporations, there shall be subtracted from federal taxable income after the increases
provided in subdivision 19c:

(1) the amount of foreign dividend gross-up added to gross income for federal
income tax purposes under section 78 of the Internal Revenue Code;

(2) the amount of salary expense not allowed for federal income tax purposes due to
claiming the work opportunity credit under section 51 of the Internal Revenue Code;

(3) any dividend (not including any distribution in liquidation) paid within the
taxable year by a national or state bank to the United States, or to any instrumentality of
the United States exempt from federal income taxes, on the preferred stock of the bank
owned by the United States or the instrumentality;

(4) amounts disallowed for intangible drilling costs due to differences between
this chapter and the Internal Revenue Code in taxable years beginning before January
1, 1987, as follows:

(i) to the extent the disallowed costs are represented by physical property, an amount
equal to the allowance for depreciation under Minnesota Statutes 1986, section 290.09,
subdivision 7
, subject to the modifications contained in subdivision 19e; and

(ii) to the extent the disallowed costs are not represented by physical property, an
amount equal to the allowance for cost depletion under Minnesota Statutes 1986, section
290.09, subdivision 8;

(5) the deduction for capital losses pursuant to sections 1211 and 1212 of the
Internal Revenue Code, except that:

(i) for capital losses incurred in taxable years beginning after December 31, 1986,
capital loss carrybacks shall not be allowed;

(ii) for capital losses incurred in taxable years beginning after December 31, 1986,
a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be
allowed;

(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a
capital loss carryback to each of the three taxable years preceding the loss year, subject to
the provisions of Minnesota Statutes 1986, section 290.16, shall be allowed; and

(iv) for capital losses incurred in taxable years beginning before January 1, 1987,
a capital loss carryover to each of the five taxable years succeeding the loss year to the
extent such loss was not used in a prior taxable year and subject to the provisions of
Minnesota Statutes 1986, section 290.16, shall be allowed;

(6) an amount for interest and expenses relating to income not taxable for federal
income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and
expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or
291 of the Internal Revenue Code in computing federal taxable income;

(7) in the case of mines, oil and gas wells, other natural deposits, and timber for
which percentage depletion was disallowed pursuant to subdivision 19c, clause (9), a
reasonable allowance for depletion based on actual cost. In the case of leases the deduction
must be apportioned between the lessor and lessee in accordance with rules prescribed
by the commissioner. In the case of property held in trust, the allowable deduction must
be apportioned between the income beneficiaries and the trustee in accordance with the
pertinent provisions of the trust, or if there is no provision in the instrument, on the basis
of the trust's income allocable to each;

(8) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes
1986, section 290.09, subdivision 7;

(9) amounts included in federal taxable income that are due to refunds of income,
excise, or franchise taxes based on net income or related minimum taxes paid by the
corporation to Minnesota, another state, a political subdivision of another state, the
District of Columbia, or a foreign country or possession of the United States to the extent
that the taxes were added to federal taxable income under section 290.01, subdivision 19c,
clause (1), in a prior taxable year;

(10) 80 percent of royalties, fees, or other like income accrued or received from a
foreign operating corporation or a foreign corporation which is part of the same unitary
business as the receiving corporationnew text begin, unless the income resulting from such payments or
accruals is income from sources within the United States as defined in subtitle A, chapter
1, subchapter N, part 1, of the Internal Revenue Code
new text end;

(11) income or gains from the business of mining as defined in section 290.05,
subdivision 1
, clause (a), that are not subject to Minnesota franchise tax;

(12) the amount of disability access expenditures in the taxable year which are not
allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;

(13) the amount of qualified research expenses not allowed for federal income tax
purposes under section 280C(c) of the Internal Revenue Code, but only to the extent that
the amount exceeds the amount of the credit allowed under section 290.068;

(14) the amount of salary expenses not allowed for federal income tax purposes due
to claiming the Indian employment credit under section 45A(a) of the Internal Revenue
Code;

(15) for taxable years beginning before January 1, 2008, the amount of the federal
small ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code
which is included in gross income under section 87 of the Internal Revenue Code;

(16) for a corporation whose foreign sales corporation, as defined in section 922
of the Internal Revenue Code, constituted a foreign operating corporation during any
taxable year ending before January 1, 1995, and a return was filed by August 15, 1996,
claiming the deduction under section 290.21, subdivision 4, for income received from
the foreign operating corporation, an amount equal to 1.23 multiplied by the amount of
income excluded under section 114 of the Internal Revenue Code, provided the income is
not income of a foreign operating company;

(17) any decrease in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard
to the provisions of section 103 of Public Law 109-222;

deleted text begin (16)deleted text endnew text begin (18)new text end in each of the five tax years immediately following the tax year in which
an addition is required under subdivision 19c, clause (15), an amount equal to one-fifth
of the delayed depreciation. For purposes of this clause, "delayed depreciation" means
the amount of the addition made by the taxpayer under subdivision 19c, clause (15). The
resulting delayed depreciation cannot be less than zero; and

deleted text begin (17)deleted text endnew text begin (19)new text end in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (16), an amount equal to one-fifth of the
amount of the addition.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2007.
new text end

Sec. 7.

Minnesota Statutes 2006, section 290.06, subdivision 33, as amended by Laws
2008, chapter 154, article 11, section 13, is amended to read:


Subd. 33.

Bovine testing credit.

(a) An owner of cattle in Minnesota may take a
credit against the tax due under this chapter for an amount equal tonew text begin: (1) for corporate
filers, including shareholders of an "S" corporation under section 290.9725, 25 percent
of the expenses incurred during the taxable year to conduct tuberculosis testing on those
cattle; and (2) for all other filers,
new text end one-half the expenses incurred during the taxable year to
conduct tuberculosis testing on those cattle.

(b) If the amount of credit which the taxpayer is eligible to receive under this
subdivision exceeds the taxpayer's tax liability under this chapter, the commissioner of
revenue shall refund the excess to the taxpayer.

(c) The amount necessary to pay claims for the refund provided in this subdivision is
appropriated from the general fund to the commissioner of revenue.

(d) Expenses incurred in a calendar year in which tuberculosis testing of cattle in
Minnesota is not federally required are not allowed in claiming the credit under paragraph
(a).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end

Sec. 8.

Minnesota Statutes 2006, section 290.0677, subdivision 1, as amended by Laws
2008, chapter 154, article 3, section 5, is amended to read:


Subdivision 1.

Credit allowednew text begin; current military servicenew text end.

(a) An individual is
allowed a credit against the tax due under this chapter equal to $59 for each month or
portion thereof that the individual was in active military service in a designated area after
September 11, 2001, new text beginand before January 1, 2009, new text endwhile a Minnesota domiciliary.

(b) new text beginAn individual is allowed a credit against the tax due under this chapter equal to
$120 for each month or portion thereof that the individual was in active military service in
a designated area after December 31, 2008, while a Minnesota domiciliary.
new text end

new text begin (c) new text endFor active service performed after September 11, 2001, and before December 31,
2006, the individual may claim the credit in the taxable year beginning after December 31,
2005, and before January 1, 2007.

deleted text begin (c)deleted text end new text begin(d) new text endFor active service performed after December 31, 2006, the individual may
claim the credit for the taxable year in which the active service was performed.

deleted text begin (d)deleted text end new text begin(e) new text endIf an individual entitled to the credit died prior to January 1, 2006, the
individual's estate or heirs at law, if the individual's probate estate has closed or the estate
was not probated, may claim the credit.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end

Sec. 9.

Minnesota Statutes 2006, section 290.0677, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Credit allowed; past military service. new text end

new text begin (a) A qualified individual is
allowed a credit against the tax imposed under this chapter for past military service. The
credit equals $750. The credit allowed under this subdivision is reduced by 10 percent of
adjusted gross income in excess of $30,000, but in no case is the credit less than zero.
new text end

new text begin (b) For a nonresident or a part-year resident, the credit under this subdivision
must be allocated based on the percentage calculated under section 290.06, subdivision
2c, paragraph (e).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end

Sec. 10.

Minnesota Statutes 2006, section 290.0677, subdivision 2, is amended to read:


Subd. 2.

Definitions.

(a) For purposes of this section the following terms have
the meanings given.

(b) "Designated area" means a:

(1) combat zone designated by Executive Order from the President of the United
States;

(2) qualified hazardous duty area, designated in Public Law; or

(3) location certified by the U. S. Department of Defense as eligible for combat zone
tax benefits due to the location's direct support of military operations.

(c) "Active military service" means active duty service in any of the United States
Armed Forces, the National Guard, or reserves.

new text begin (d) "Qualified individual" means an individual who has
new text end

new text begin (1) either (i) served at least 20 years in the military or (ii) has a service-connected
disability rating of 100 percent for a total and permanent disability; and
new text end

new text begin (2) separated from military service before the end of the taxable year.
new text end

new text begin (e) "Adjusted gross income" has the meaning given in section 61 of the Internal
Revenue Code.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end

Sec. 11.

Minnesota Statutes 2006, section 290.0677, subdivision 3, is amended to read:


Subd. 3.

Credit refundable.

If the amount of credit which the individual is eligible
to receive under deleted text beginthis sectiondeleted text endnew text begin subdivision 1new text end exceeds the individual's tax liability under this
chapter, the commissioner shall refund the excess to the individual.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end

Sec. 12.

Minnesota Statutes 2006, section 290.091, subdivision 2, as amended by Laws
2008, chapter 154, article 4, section 7, is amended to read:


Subd. 2.

Definitions.

For purposes of the tax imposed by this section, the following
terms have the meanings given:

(a) "Alternative minimum taxable income" means the sum of the following for
the taxable year:

(1) the taxpayer's federal alternative minimum taxable income as defined in section
55(b)(2) of the Internal Revenue Code;

(2) the taxpayer's itemized deductions allowed in computing federal alternative
minimum taxable income, but excluding:

(i) the charitable contribution deduction under section 170 of the Internal Revenue
Codedeleted text begin:deleted text endnew text begin;new text end

deleted text begin (A) for taxable years beginning before January 1, 2006, to the extent that the
deduction exceeds 1.0 percent of adjusted gross income;
deleted text end

deleted text begin (B) for taxable years beginning after December 31, 2005, to the full extent of the
deduction.
deleted text end

deleted text begin For purposes of this clause, "adjusted gross income" has the meaning given in
section 62 of the Internal Revenue Code;
deleted text end

(ii) the medical expense deduction;

(iii) the casualty, theft, and disaster loss deduction; and

(iv) the impairment-related work expenses of a disabled person;

(3) for depletion allowances computed under section 613A(c) of the Internal
Revenue Code, with respect to each property (as defined in section 614 of the Internal
Revenue Code), to the extent not included in federal alternative minimum taxable income,
the excess of the deduction for depletion allowable under section 611 of the Internal
Revenue Code for the taxable year over the adjusted basis of the property at the end of the
taxable year (determined without regard to the depletion deduction for the taxable year);

(4) to the extent not included in federal alternative minimum taxable income, the
amount of the tax preference for intangible drilling cost under section 57(a)(2) of the
Internal Revenue Code determined without regard to subparagraph (E);

(5) to the extent not included in federal alternative minimum taxable income, the
amount of interest income as provided by section 290.01, subdivision 19a, clause (1); and

(6) the amount of addition required by section 290.01, subdivision 19a, clauses
(7) to (9), (11), and (12);

less the sum of the amounts determined under the following:

(1) interest income as defined in section 290.01, subdivision 19b, clause (1);

(2) an overpayment of state income tax as provided by section 290.01, subdivision
19b
, clause (2), to the extent included in federal alternative minimum taxable income;

(3) the amount of investment interest paid or accrued within the taxable year on
indebtedness to the extent that the amount does not exceed net investment income, as
defined in section 163(d)(4) of the Internal Revenue Code. Interest does not include
amounts deducted in computing federal adjusted gross income; and

(4) amounts subtracted from federal taxable income as provided by section 290.01,
subdivision 19b
, clauses new text begin(6) and new text end(9) to (16).

In the case of an estate or trust, alternative minimum taxable income must be
computed as provided in section 59(c) of the Internal Revenue Code.

(b) "Investment interest" means investment interest as defined in section 163(d)(3)
of the Internal Revenue Code.

(c) "Tentative minimum tax" equals 6.4 percent of alternative minimum taxable
income after subtracting the exemption amount determined under subdivision 3.

(d) "Regular tax" means the tax that would be imposed under this chapter (without
regard to this section and section 290.032), reduced by the sum of the nonrefundable
credits allowed under this chapter.

(e) "Net minimum tax" means the minimum tax imposed by this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2007.
new text end

Sec. 13.

Minnesota Statutes 2006, section 290.191, subdivision 5, is amended to read:


Subd. 5.

Determination of sales factor.

For purposes of this section, the following
rules apply in determining the sales factor.

(a) The sales factor includes all sales, gross earnings, or receipts received in the
ordinary course of the business, except that the following types of income are not included
in the sales factor:

(1) interest;

(2) dividends;

(3) sales of capital assets as defined in section 1221 of the Internal Revenue Code;

(4) sales of property used in the trade or business, except sales of leased property of
a type which is regularly sold as well as leased;

(5) sales of debt instruments as defined in section 1275(a)(1) of the Internal Revenue
Code or sales of stock; and

(6) royalties, fees, or other like income of a type which qualify for a subtraction from
federal taxable income under section 290.01, subdivision 19d(10).

(b) Sales of tangible personal property are made within this state if the property is
received by a purchaser at a point within this state, and the taxpayer is taxable in this state,
regardless of the f.o.b. point, other conditions of the sale, or the ultimate destination
of the property.

(c) Tangible personal property delivered to a common or contract carrier or foreign
vessel for delivery to a purchaser in another state or nation is a sale in that state or nation,
regardless of f.o.b. point or other conditions of the sale.

(d) Notwithstanding paragraphs (b) and (c), when intoxicating liquor, wine,
fermented malt beverages, cigarettes, or tobacco products are sold to a purchaser who is
licensed by a state or political subdivision to resell this property only within the state of
ultimate destination, the sale is made in that state.

(e) Sales made by or through a corporation that is qualified as a domestic
international sales corporation under section 992 of the Internal Revenue Code are not
considered to have been made within this state.

(f) Sales, rents, royalties, and other income in connection with real property is
attributed to the state in which the property is located.

(g) Receipts from the lease or rental of tangible personal property, including finance
leases and true leases, must be attributed to this state if the property is located in this
state and to other states if the property is not located in this state. Receipts from the
lease or rental of moving property including, but not limited to, motor vehicles, rolling
stock, aircraft, vessels, or mobile equipment are included in the numerator of the receipts
factor to the extent that the property is used in this state. The extent of the use of moving
property is determined as follows:

(1) A motor vehicle is used wholly in the state in which it is registered.

(2) The extent that rolling stock is used in this state is determined by multiplying
the receipts from the lease or rental of the rolling stock by a fraction, the numerator of
which is the miles traveled within this state by the leased or rented rolling stock and the
denominator of which is the total miles traveled by the leased or rented rolling stock.

(3) The extent that an aircraft is used in this state is determined by multiplying the
receipts from the lease or rental of the aircraft by a fraction, the numerator of which is
the number of landings of the aircraft in this state and the denominator of which is the
total number of landings of the aircraft.

(4) The extent that a vessel, mobile equipment, or other mobile property is used in
the state is determined by multiplying the receipts from the lease or rental of the property
by a fraction, the numerator of which is the number of days during the taxable year the
property was in this state and the denominator of which is the total days in the taxable year.

(h) Royalties and other income not described in paragraph (a), clause (6), received
for the use of or for the privilege of using intangible property, including patents,
know-how, formulas, designs, processes, patterns, copyrights, trade names, service names,
franchises, licenses, contracts, customer lists, or similar items, must be attributed to the
state in which the property is used by the purchaser. If the property is used in more
than one state, the royalties or other income must be apportioned to this state pro rata
according to the portion of use in this state. If the portion of use in this state cannot be
determined, the royalties or other income must be excluded from both the numerator
and the denominator. Intangible property is used in this state if the purchaser uses the
intangible property or the rights therein in the regular course of its business operations in
this state, regardless of the location of the purchaser's customers.

(i) Sales of intangible property are made within the state in which the property is
used by the purchaser. If the property is used in more than one state, the sales must be
apportioned to this state pro rata according to the portion of use in this state. If the
portion of use in this state cannot be determined, the sale must be excluded from both the
numerator and the denominator of the sales factor. Intangible property is used in this
state if the purchaser used the intangible property in the regular course of its business
operations in this state.

(j) Receipts from the performance of services must be attributed to the state where
the services are received. For the purposes of this section, receipts from the performance
of services provided to a corporation, partnership, or trust may only be attributed to a state
where it has a fixed place of doing business. If the state where the services are received is
not readily determinable or is a state where the corporation, partnership, or trust receiving
the service does not have a fixed place of doing business, the services shall be deemed
to be received at the location of the office of the customer from which the services were
ordered in the regular course of the customer's trade or business. If the ordering office
cannot be determined, the services shall be deemed to be received at the office of the
customer to which the services are billed.

new text begin (k) For the purposes of this subdivision and subdivision 6, paragraph (l), receipts
from management, distribution, or administrative services performed by a corporation
or trust for a fund of a corporation or trust regulated under United States Code, title 15,
sections 80a-1 through 80a-64, must be attributed to the state where the shareholder of
the fund resides. Under this paragraph, receipts for services attributed to shareholders are
determined on the basis of the ratio of: (1) the average of the outstanding shares in the
fund owned by shareholders residing within Minnesota at the beginning and end of each
year; and (2) the average of the total number of outstanding shares in the fund at the
beginning and end of each year. Residence of the shareholder, in the case of an individual,
is determined by the mailing address furnished by the shareholder to the fund. Residence
of the shareholder, when the shares are held by an insurance company as a depositor for
the insurance company policyholders, is the mailing address of the policyholders. In
the case of an insurance company holding the shares as a depositor for the insurance
company policyholders, if the mailing address of the policyholders cannot be determined
by the taxpayer, the receipts must be excluded from both the numerator and denominator.
Residence of other shareholders is the mailing address of the shareholder.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2009.
new text end

Sec. 14.

Minnesota Statutes 2006, section 290.191, subdivision 6, is amended to read:


Subd. 6.

Determination of receipts factor for financial institutions.

(a) For
purposes of this section, the rules in this subdivision and deleted text beginsubdivisiondeleted text end new text beginsubdivisions 5,
paragraph (k), and
new text end8 apply in determining the receipts factor for financial institutions.

(b) "Receipts" for this purpose means gross income, including net taxable gain on
disposition of assets, including securities and money market instruments, when derived
from transactions and activities in the regular course of the taxpayer's trade or business.

(c) "Money market instruments" means federal funds sold and securities purchased
under agreements to resell, commercial paper, banker's acceptances, and purchased
certificates of deposit and similar instruments to the extent that the instruments are
reflected as assets under generally accepted accounting principles.

(d) "Securities" means United States Treasury securities, obligations of United States
government agencies and corporations, obligations of state and political subdivisions,
corporate stock, bonds, and other securities, participations in securities backed by
mortgages held by United States or state government agencies, loan-backed securities and
similar investments to the extent the investments are reflected as assets under generally
accepted accounting principles.

(e) Receipts from the lease or rental of real or tangible personal property, including
both finance leases and true leases, must be attributed to this state if the property is
located in this state. Receipts from the lease or rental of tangible personal property that is
characteristically moving property, including, but not limited to, motor vehicles, rolling
stock, aircraft, vessels, or mobile equipment are included in the numerator of the receipts
factor to the extent that the property is used in this state. The extent of the use of moving
property is determined as follows:

(1) A motor vehicle is used wholly in the state in which it is registered.

(2) The extent that rolling stock is used in this state is determined by multiplying
the receipts from the lease or rental of the rolling stock by a fraction, the numerator of
which is the miles traveled within this state by the leased or rented rolling stock and the
denominator of which is the total miles traveled by the leased or rented rolling stock.

(3) The extent that an aircraft is used in this state is determined by multiplying the
receipts from the lease or rental of the aircraft by a fraction, the numerator of which is
the number of landings of the aircraft in this state and the denominator of which is the
total number of landings of the aircraft.

(4) The extent that a vessel, mobile equipment, or other mobile property is used in
the state is determined by multiplying the receipts from the lease or rental of property by a
fraction, the numerator of which is the number of days during the taxable year the property
was in this state and the denominator of which is the total days in the taxable year.

(f) Interest income and other receipts from assets in the nature of loans that are
secured primarily by real estate or tangible personal property must be attributed to this state
if the security property is located in this state under the principles stated in paragraph (e).

(g) Interest income and other receipts from consumer loans not secured by real or
tangible personal property that are made to residents of this state, whether at a place
of business, by traveling loan officer, by mail, by telephone or other electronic means,
must be attributed to this state.

(h) Interest income and other receipts from commercial loans and installment
obligations that are unsecured by real or tangible personal property or secured by
intangible property must be attributed to this state if the proceeds of the loan are to be
applied in this state. If it cannot be determined where the funds are to be applied, the
income and receipts are attributed to the state in which the office of the borrower from
which the application would be made in the regular course of business is located. If this
cannot be determined, the transaction is disregarded in the apportionment formula.

(i) Interest income and other receipts from a participating financial institution's
portion of participation and syndication loans must be attributed under paragraphs (e) to
(h). A participation loan is an arrangement in which a lender makes a loan to a borrower
and then sells, assigns, or otherwise transfers all or a part of the loan to a purchasing
financial institution. A syndication loan is a loan transaction involving multiple financial
institutions in which all the lenders are named as parties to the loan documentation, are
known to the borrower, and have privity of contract with the borrower.

(j) Interest income and other receipts including service charges from financial
institution credit card and travel and entertainment credit card receivables and credit
card holders' fees must be attributed to the state to which the card charges and fees are
regularly billed.

(k) Merchant discount income derived from financial institution credit card holder
transactions with a merchant must be attributed to the state in which the merchant is
located. In the case of merchants located within and outside the state, only receipts from
merchant discounts attributable to sales made from locations within the state are attributed
to this state. It is presumed, subject to rebuttal, that the location of a merchant is the
address shown on the invoice submitted by the merchant to the taxpayer.

(l) Receipts from the performance of fiduciary and other services must be attributed
to the state in which the services are received. For the purposes of this section, services
provided to a corporation, partnership, or trust must be attributed to a state where it has a
fixed place of doing business. If the state where the services are received is not readily
determinable or is a state where the corporation, partnership, or trust does not have a fixed
place of doing business, the services shall be deemed to be received at the location of the
office of the customer from which the services were ordered in the regular course of the
customer's trade or business. If the ordering office cannot be determined, the services shall
be deemed to be received at the office of the customer to which the services are billed.

(m) Receipts from the issuance of travelers checks and money orders must be
attributed to the state in which the checks and money orders are purchased.

(n) Receipts from investments of a financial institution in securities and from money
market instruments must be apportioned to this state based on the ratio that total deposits
from this state, its residents, including any business with an office or other place of
business in this state, its political subdivisions, agencies, and instrumentalities bear to the
total deposits from all states, their residents, their political subdivisions, agencies, and
instrumentalities. In the case of an unregulated financial institution subject to this section,
these receipts are apportioned to this state based on the ratio that its gross business income,
excluding such receipts, earned from sources within this state bears to gross business
income, excluding such receipts, earned from sources within all states. For purposes
of this subdivision, deposits made by this state, its residents, its political subdivisions,
agencies, and instrumentalities must be attributed to this state, whether or not the deposits
are accepted or maintained by the taxpayer at locations within this state.

(o) A financial institution's interest in property described in section 290.015,
subdivision 3
, paragraph (b), is included in the receipts factor in the same manner as assets
in the nature of securities or money market instruments are included in paragraph (n).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2009.
new text end

Sec. 15.

Minnesota Statutes 2006, section 291.03, subdivision 1, is amended to read:


Subdivision 1.

Tax amount.

new text begin(a) new text endThe tax imposed shall be an amount equal to the
proportion of the maximum credit for state death taxes computed under section 2011 of
the Internal Revenue Code, deleted text beginas amended through December 31, 2000,deleted text end but using Minnesota
adjusted taxable estate instead of federal adjusted taxable estate, as the Minnesota gross
estate bears to the value of the federal gross estate. deleted text beginThe tax determined under this
paragraph shall not be greater than the amount computed by applying the rates and
brackets under section 2001(c) of the Internal Revenue Code to the Minnesota adjusted
gross estate and subtracting the federal credit allowed under section 2010 of the Internal
Revenue Code of 1986, as amended through December 31, 2000. For the purposes of
this section, expenses which are deducted for federal income tax purposes under section
642(g) of the Internal Revenue Code as amended through December 31, 2002, are not
allowable in computing the tax under this chapter.
deleted text end

new text begin (b) The tax determined under this subdivision must not be greater than the sum of
the following amounts multiplied by a fraction, the numerator of which is the Minnesota
gross estate and the denominator of which is the federal gross estate:
new text end

new text begin (1) the rates and brackets under section 2001(c) of the Internal Revenue Code
multiplied by the sum of:
new text end

new text begin (A) the taxable estate, as defined under section 2051 of the Internal Revenue Code;
plus
new text end

new text begin (B) adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue
Code; less
new text end

new text begin (2) the amount of tax allowed under section 2001(b)(2) of the Internal Revenue
Code; and less
new text end

new text begin (3) the federal credit allowed under section 2010 of the Internal Revenue Code.
new text end

new text begin (c) For purposes of this subdivision, "Internal Revenue Code" means the Internal
Revenue Code of 1986, as amended through December 31, 2000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for estates of decedents dying after
December 31, 2005.
new text end

Sec. 16.

Minnesota Statutes 2006, section 291.03, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Expenses disallowed. new text end

new text begin For the purposes of this section, expenses which
are deducted for federal income tax purposes under section 642(g) of the Internal Revenue
Code are not allowable in computing the tax under this chapter.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for estates of decedents dying after
December 31, 2005.
new text end

Sec. 17.

Laws 2008, chapter 154, article 3, section 3, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for tax years beginning after
December 31, 2007new text begin, except that clause (11) and the phrase "to the extent included in
federal taxable income," added in clause (12) are effective retroactively for taxable years
beginning after December 31, 2004
new text end.

ARTICLE 5

LOCAL DEVELOPMENT

Section 1.

new text begin [116J.8732] SEED CAPITAL INVESTMENT CREDIT;
COMMISSIONER'S RESPONSIBILITIES.
new text end

new text begin Subdivision 1. new text end

new text begin Scope. new text end

new text begin This section establishes rules that businesses must satisfy to
qualify for the seed capital investment credit under section 290.06, subdivision 34, and the
commissioner's responsibility for certifying the qualifying businesses.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section and section 290.06,
subdivision 34, the following terms have the meanings given.
new text end

new text begin (b) "Border city" means a city qualifying to designate a border city development
zone under section 469.1731.
new text end

new text begin (c) "Pass-through entity" means a corporation that for the applicable tax year is
treated as an S corporation or a general partnership, limited partnership, limited liability
partnership, trust, or limited liability company and which for the applicable taxable year is
not taxed as a corporation under chapter 290.
new text end

new text begin (d) "Primary sector business" means a qualified business that through the
employment of knowledge or labor adds value to a product, process, or service and
increases revenues to a Minnesota business generated by sales of products or services to
customers outside of the state or increases revenues to a qualified business the customers
of which previously were unable to acquire, or had limited availability of the product or
service from a Minnesota provider.
new text end

new text begin (e) "Qualified business" means a business certified by the commissioner as meeting
the requirements of subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Qualified business. new text end

new text begin (a) The commissioner shall certify whether a business
that has requested to become a qualified business meets the requirements of paragraph (b).
new text end

new text begin (b) For purposes of this section, a qualified business must be a primary sector
business, other than a real estate investment trust, that:
new text end

new text begin (1) is incorporated or its satellite operation is incorporated as a for-profit corporation
or is a partnership, limited partnership, limited liability company, limited liability
partnership, or joint venture;
new text end

new text begin (2) is in compliance with the requirements for filings with the commissioner of
commerce under the securities laws of this state;
new text end

new text begin (3) has Minnesota residents as a majority of its employees in its principal office or
the satellite operation, which is located in a border city;
new text end

new text begin (4) has its principal office in a border city and has the majority of its business
activity performed in a border city, except sales activity, or has a significant operation in
a border city that has or is projected to have more than ten employees or $150,000 of
sales annually; and
new text end

new text begin (5) relies on innovation, research, or the development of new products and processes
in its plans for growth and profitability.
new text end

new text begin (c) The commissioner shall establish the necessary forms and procedures for
certifying qualified businesses.
new text end

new text begin (d) A qualified business may apply to the commissioner for a recertification. Only
one recertification is available to a qualified business. The application for recertification
must be filed with the commissioner within 90 days before the original certification
expiration date. The recertification issued by the director must comply with the provisions
of paragraph (e).
new text end

new text begin (e) The commissioner shall issue a certification letter to a business the commissioner
determines is a qualified business. The certification letter must include:
new text end

new text begin (1) the certification effective date; and
new text end

new text begin (2) the certification expiration date, which may not be more than four years from the
certification effective date.
new text end

new text begin Subd. 4. new text end

new text begin Seed capital investment credit reporting. new text end

new text begin Within 30 days after the date
that an investment in a qualified business is purchased, the qualified business shall file with
the commissioner and the commissioner of revenue and provide to the investor completed
forms prescribed by the commissioner of revenue that show as to each investment in the
qualified business the following:
new text end

new text begin (1) the name, address, and Social Security number of the taxpayer who made the
investment; and
new text end

new text begin (2) the dollar amount paid for the investment by the taxpayer.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2006, section 116J.993, subdivision 3, is amended to read:


Subd. 3.

Business subsidy.

"Business subsidy" or "subsidy" means a state or local
government agency grant, contribution of personal property, real property, infrastructure,
the principal amount of a loan at rates below those commercially available to the recipient,
any reduction or deferral of any tax or any fee, any guarantee of any payment under any
loan, lease, or other obligation, or any preferential use of government facilities given
to a business.

The following forms of financial assistance are not a business subsidy:

(1) a business subsidy of less than deleted text begin$25,000deleted text endnew text begin $150,000new text end;

(2) assistance that is generally available to all businesses or to a general class of
similar businesses, such as a line of business, size, location, or similar general criteria;

(3) public improvements to buildings or lands owned by the state or local
government that serve a public purpose and do not principally benefit a single business or
defined group of businesses at the time the improvements are made;

(4) redevelopment property polluted by contaminants as defined in section 116J.552,
subdivision 3
;

(5) assistance provided for the sole purpose of renovating old or decaying building
stock or bringing it up to code and assistance provided for designated historic preservation
districts, provided that the assistance is equal to or less than 50 percent of the total cost;

(6) assistance to provide job readiness and training services if the sole purpose of
the assistance is to provide those services;

(7) assistance for housing;

(8) assistance for pollution control or abatement, including assistance for a tax
increment financing hazardous substance subdistrict as defined under section 469.174,
subdivision 23
;

(9) assistance for energy conservation;

(10) tax reductions resulting from conformity with federal tax law;

(11) workers' compensation and unemployment insurance;

(12) benefits derived from regulation;

(13) indirect benefits derived from assistance to educational institutions;

(14) funds from bonds allocated under chapter 474A, bonds issued to refund
outstanding bonds, and bonds issued for the benefit of an organization described in section
501(c)(3) of the Internal Revenue Code of 1986, as amended through December 31, 1999;

(15) assistance for a collaboration between a Minnesota higher education institution
and a business;

(16) assistance for a tax increment financing soils condition district as defined under
section 469.174, subdivision 19;

(17) redevelopment when the recipient's investment in the purchase of the site and in
site preparation is 70 percent or more of the assessor's current year's estimated market
value;

(18) general changes in tax increment financing law and other general tax law
changes of a principally technical nature;

(19) federal assistance until the assistance has been repaid to, and reinvested by, the
state or local government agency;

(20) funds from dock and wharf bonds issued by a seaway port authority;

(21) business loans and loan guarantees of deleted text begin$75,000deleted text end new text begin$150,000 new text endor less;

(22) federal loan funds provided through the United States Department of
Commerce, Economic Development Administration; and

(23) property tax abatements granted under section 469.1813 to property that is
subject to valuation under Minnesota Rules, chapter 8100.

Sec. 3.

Minnesota Statutes 2006, section 116J.994, subdivision 2, is amended to read:


Subd. 2.

Developing a set of criteria.

A business subsidy may not be granted until
the grantor has adopted criteria after a public hearing for awarding business subsidies
that comply with this section. The criteria may not be adopted on a case-by-case basis.
The criteria must set specific minimum requirements that recipients must meet in order
to be eligible to receive business subsidies. The criteria must include a specific wage
floor for the wages to be paid for the jobs created. The wage floor may be stated as a
specific dollar amount or may be stated as a formula that will generate a specific dollar
amount. A grantor may deviate from its criteria by documenting in writing the reason
for the deviation and attaching a copy of the document to its next annual report to the
department. The commissioner of employment and economic development may assist
local government agencies in developing criteria. A copy of the criteria must be submitted
to the Department of Employment and Economic Development along with the first annual
report following the enactment of this section or with the first annual report after it has
adopted criteria, whichever is earlier.new text begin Notwithstanding section 116J.993, subdivision 3,
clauses (1) and (21), for the purpose of this subdivision, "business subsidies" as defined
under section 116J.993 includes the following forms of financial assistance:
new text end

new text begin (1) a business subsidy of $25,000 or more; and
new text end

new text begin (2) business loans and guarantees of $75,000 or more.
new text end

Sec. 4.

Minnesota Statutes 2006, section 116J.994, subdivision 5, is amended to read:


Subd. 5.

Public notice and hearing.

(a) Before granting a business subsidy that
exceeds $500,000 for a state government grantor and deleted text begin$100,000deleted text end new text begin$150,000 new text endfor a local
government grantor, the grantor must provide public notice and a hearing on the subsidy.
A public hearing and notice under this subdivision is not required if a hearing and notice
on the subsidy is otherwise required by law.

(b) Public notice of a proposed business subsidy under this subdivision by a state
government grantor, other than the Iron Range Resources and Rehabilitation Board, must
be published in the State Register. Public notice of a proposed business subsidy under this
subdivision by a local government grantor or the Iron Range Resources and Rehabilitation
Board must be published in a local newspaper of general circulation. The public notice
must identify the location at which information about the business subsidy, including a
summary of the terms of the subsidy, is available. Published notice should be sufficiently
conspicuous in size and placement to distinguish the notice from the surrounding text.
The grantor must make the information available in printed paper copies and, if possible,
on the Internet. The government agency must provide at least a ten-day notice for the
public hearing.

(c) The public notice must include the date, time, and place of the hearing.

(d) The public hearing by a state government grantor other than the Iron Range
Resources and Rehabilitation Board must be held in St. Paul.

(e) If more than one nonstate grantor provides a business subsidy to the same
recipient, the nonstate grantors may designate one nonstate grantor to hold a single
public hearing regarding the business subsidies provided by all nonstate grantors. For
the purposes of this paragraph, "nonstate grantor" includes the iron range resources and
rehabilitation board.

(f) The public notice of any public meeting about a business subsidy agreement,
including those required by this subdivision and by subdivision 4, must include notice that
a person with residence in or the owner of taxable property in the granting jurisdiction
may file a written complaint with the grantor if the grantor fails to comply with sections
116J.993 to 116J.995, and that no action may be filed against the grantor for the failure to
comply unless a written complaint is filed.

Sec. 5.

Minnesota Statutes 2006, section 116J.994, subdivision 8, is amended to read:


Subd. 8.

Reports by grantors.

(a) Local government agencies of a local
government with a population of more than 2,500 and state government agencies,
regardless of whether or not they have awarded any business subsidies, must file a report
by April 1 of each year with the commissioner. Local government agencies of a local
government with a population of 2,500 or less are exempt from filing this report if they
have not awarded a business subsidy in the past five years. The report must include a list
of recipients that did not complete the recipient report required under subdivision 7 and a
list of recipients that have not met their job and wage goals within two years and the steps
being taken to bring them into compliance or to recoup the subsidy.

If the commissioner has not received the report by April 1 from an entity required
to report, the commissioner shall issue a warning to the government agency. If the
commissioner has still not received the report by June 1 of that same year from an entity
required to report, then that government agency may not award any business subsidies
until the report has been filed.

(b) new text beginThe report required under paragraph (a) is also required for financial assistance
of $25,000 and greater that is excluded from the definition of "business subsidy" by
section 116J.993, subdivision 3, clause (1), and of $75,000 and greater that is excluded
from the definition of "business subsidy" by section 116J.993, subdivision 3, clause (21).
The report for the financial assistance under this paragraph must be completed within one
year of the granting of the financial assistance. The report required for financial assistance
under this paragraph must include:
new text end

new text begin (1) the name of the recipient, its organizational structure, its address and contact
information, and its industry sector;
new text end

new text begin (2) a description of the amount and use of the financial assistance and the total
project budget, including a list of all financial assistance by all grantors for the project and
the private sources of financial assistance;
new text end

new text begin (3) the public purpose of the financial assistance, the job goals associated with both
the financial assistance and the total project in which the financial assistance is included,
the hourly wage of each job created, and the cost of health insurance provided by the
employer;
new text end

new text begin (4) the date the project will be completed;
new text end

new text begin (5) the name and address of the parent corporation of the recipient, if any; and
new text end

new text begin (6) any other information the commissioner may request.
new text end

new text begin (c) Within one year of completing a report under paragraph (b), the local government
agency must report to the commissioner on progress in achieving the purposes and goals
under clause (3).
new text end

new text begin (d) new text endThe commissioner of employment and economic development must provide
information on reporting requirements to state and local government agencies.

Sec. 6.

Minnesota Statutes 2007 Supplement, section 268.19, subdivision 1, as
amended by Laws 2008, chapter 315, section 16, is amended to read:


Subdivision 1.

Use of data.

(a) Except as provided by this section, data gathered
from any person under the administration of the Minnesota Unemployment Insurance Law
are private data on individuals or nonpublic data not on individuals as defined in section
13.02, subdivisions 9 and 12, and may not be disclosed except according to a district court
order or section 13.05. A subpoena is not considered a district court order. These data
may be disseminated to and used by the following agencies without the consent of the
subject of the data:

(1) state and federal agencies specifically authorized access to the data by state
or federal law;

(2) any agency of any other state or any federal agency charged with the
administration of an unemployment insurance program;

(3) any agency responsible for the maintenance of a system of public employment
offices for the purpose of assisting individuals in obtaining employment;

(4) the public authority responsible for child support in Minnesota or any other
state in accordance with section 256.978;

(5) human rights agencies within Minnesota that have enforcement powers;

(6) the Department of Revenue to the extent necessary for its duties under Minnesota
laws;

(7) public and private agencies responsible for administering publicly financed
assistance programs for the purpose of monitoring the eligibility of the program's
recipients;

(8) the Department of Labor and Industry and the Division of Insurance Fraud
Prevention in the Department of Commerce for uses consistent with the administration of
their duties under Minnesota law;

(9) local and state welfare agencies for monitoring the eligibility of the data subject
for assistance programs, or for any employment or training program administered by those
agencies, whether alone, in combination with another welfare agency, or in conjunction
with the department or to monitor and evaluate the statewide Minnesota family investment
program by providing data on recipients and former recipients of food stamps or food
support, cash assistance under chapter 256, 256D, 256J, or 256K, child care assistance
under chapter 119B, or medical programs under chapter 256B, 256D, or 256L;

(10) local and state welfare agencies for the purpose of identifying employment,
wages, and other information to assist in the collection of an overpayment debt in an
assistance program;

(11) local, state, and federal law enforcement agencies for the purpose of ascertaining
the last known address and employment location of an individual who is the subject of
a criminal investigation;

(12) the United States Citizenship and Immigration Services has access to data on
specific individuals and specific employers provided the specific individual or specific
employer is the subject of an investigation by that agency;

(13) the Department of Health for the purposes of epidemiologic investigations; deleted text beginanddeleted text end

(14) the Department of Corrections for the purpose of preconfinement and
postconfinement employment tracking of committed offenders for the purpose of case
planningdeleted text begin.deleted text endnew text begin; andnew text end

new text begin (15) the state auditor to the extent necessary to conduct audits of job opportunity
building zones as required under section 469.3201.
new text end

(b) Data on individuals and employers that are collected, maintained, or used by
the department in an investigation under section 268.182 are confidential as to data
on individuals and protected nonpublic data not on individuals as defined in section
13.02, subdivisions 3 and 13, and must not be disclosed except under statute or district
court order or to a party named in a criminal proceeding, administrative or judicial, for
preparation of a defense.

(c) Data gathered by the department in the administration of the Minnesota
unemployment insurance program must not be made the subject or the basis for any
suit in any civil proceedings, administrative or judicial, unless the action is initiated by
the department.

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2006, section 270B.15, is amended to read:


270B.15 DISCLOSURE TO LEGISLATIVE AUDITORnew text begin AND STATE
AUDITOR
new text end.

new text begin (a) new text endReturns and return information must be disclosed to the legislative auditor to the
extent necessary for the legislative auditor to carry out sections 3.97 to 3.979.

new text begin (b) The commissioner must disclose return information, including the report
required under section 289A.12, subdivision 15, to the state auditor to the extent necessary
to conduct audits of job opportunity building zones as required under section 469.3201.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 8.

Minnesota Statutes 2006, section 289A.12, is amended by adding a subdivision
to read:


new text begin Subd. 15. new text end

new text begin Report of job opportunity zone benefits; penalty for failure to file
report.
new text end

new text begin (a) By October 15 of each year, every qualified business, as defined under section
469.310, subdivision 11, must file with the commissioner, on a form prescribed by the
commissioner, a report listing the tax benefits under section 469.315 received by the
business for the previous year.
new text end

new text begin (b) The commissioner shall send notice to each business that fails to timely submit
the report required under paragraph (a). The notice shall demand that the business submit
the report within 60 days. Where good cause exists, the commissioner may extend
the period for submitting the report as long as a request for extension is filed by the
business before the expiration of the 60-day period. The commissioner shall notify the
commissioner of the Department of Employment and Economic Development and the
appropriate job opportunity subzone administrator whenever notice is sent to a business
under this paragraph.
new text end

new text begin (c) A business that fails to submit the report as required under paragraph (b) is no
longer a qualified business under section 469.310, subdivision 11, and is subject to the
repayment provisions of section 469.319.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with reports required to be
filed October 15, 2008.
new text end

Sec. 9.

Minnesota Statutes 2006, section 290.06, is amended by adding a subdivision
to read:


new text begin Subd. 35. new text end

new text begin Seed capital investment credit. new text end

new text begin (a) An individual, estate, or trust is
allowed a credit against the tax imposed by this chapter for investments in a qualifying
business certified under section 116J.8732, subdivision 3. The credit equals 45 percent
of the amount invested by the taxpayer in qualified businesses during the taxable year.
The credit must not exceed $112,500 for each taxable year.
new text end

new text begin (b) A pass-through entity that invests in a qualified business must be considered to
be the taxpayer for purposes of the investment limitations in this subdivision and the
amount of the credit allowed with respect to a pass-through entity's investment in a
qualified business must be determined at the pass-through entity level. The amount of the
total credit determined at the pass-through entity level must be allowed to the members in
proportion to their respective interests in the pass-through entity.
new text end

new text begin (c) An investment made in a qualified business from the assets of a retirement
plan is deemed to be the retirement plan participant's investment for the purpose of this
subdivision if a separate account is maintained for the plan participant and the participant
directly controls where the account assets are invested.
new text end

new text begin (d) The investment must be made on or after the certification effective date and
must be at risk in the business to be eligible for the tax credit under this subdivision.
An investment for which a credit is received under this subdivision must remain in the
qualified business for at least three years. Investments placed in escrow do not qualify
for the credit.
new text end

new text begin (e) The entire amount of an investment for which a credit is claimed under this
subdivision must be expended by the qualified business for plant, equipment, research and
development, marketing and sales activity, or working capital for the qualified business.
new text end

new text begin (f) A taxpayer who owns a controlling interest in the qualified business or who
receives more than 50 percent of the taxpayer's gross annual income from the qualified
business is not entitled to a credit under this subdivision. A member of the immediate
family of a taxpayer disqualified by this subdivision is not entitled to the credit under this
subdivision. For purposes of this subdivision, "immediate family" means the taxpayer's
spouse, parent, sibling, or child or the spouse of any such person.
new text end

new text begin (g) The commissioner may disallow any credit otherwise allowed under this
subdivision if any representation by a business in the application for certification as a
qualified business proves to be false or if the taxpayer or qualified business fails to satisfy
any conditions under this subdivision or section 116J.8732 or any conditions consistent
with those requirements otherwise determined by the commissioner. The commissioner
has four years after the due date of the return or after the return was filed, whichever
period expires later, to audit the credit and assess additional tax that may be found due
to failure to comply with the provisions of this subdivision and section 116J.8732. The
amount of any credit disallowed by the commissioner that reduced the taxpayer's income
tax liability for any or all applicable tax years, plus penalty and interest as provided under
chapter 289A, must be paid by the taxpayer.
new text end

new text begin (h) If the amount of the credit under this subdivision for any taxable year exceeds
the limitations under paragraph (a), the excess is a credit carryover to each of the four
succeeding taxable years. The entire amount of the excess unused credit for the taxable
year must be carried first to the earliest of the taxable years to which the credit may be
carried. The amount of the unused credit that may be added under this paragraph may
not exceed the taxpayer's liability for tax, less the credit for the taxable year. Each year,
the aggregate amount of seed capital investment tax credit allowed for investments under
this subdivision is limited to allocations that a border city has available for tax reductions
in border city enterprise zones under section 469.169. The city must annually notify the
commissioner of the amount of its section 469.169 allocations that it wishes to use to
provide credits under this paragraph and the commissioner, after verifying the available
allocation, shall implement the limit under this paragraph. If investments in qualified
businesses reported to the commissioner exceed the limit on credits for investments
imposed by this subdivision, the credit must be allowed to taxpayers in the chronological
order of their investments in qualified businesses as determined from the forms filed
under section 116J.8732.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2008, for taxable years
beginning after December 31, 2007, and only applies to investments made after the
qualified business has been certified by the commissioner of employment and economic
development.
new text end

Sec. 10.

Minnesota Statutes 2006, section 383E.20, is amended to read:


383E.20 BONDING FOR COUNTY LIBRARY BUILDINGS.

The Anoka County Board may, by resolution adopted by a four-sevenths vote,
issue and sell general obligation bonds of the county in the manner provided in chapter
475 to acquire, better, and construct county library buildings. The bonds shall not be
subject to the requirements of sections 475.57 to 475.59. The maturity years and amounts
and interest rates of each series of bonds shall be fixed so that the maximum amount of
principal and interest to become due in any year, on the bonds of that series and of all
outstanding series issued by or for the purposes of libraries, shall not exceed an amount
equal to deleted text beginthe lesser of (i)deleted text end .01 percent of the taxable market value of all taxable property in
the county, excluding any taxable property taxed by any city for the support of any free
public librarydeleted text begin, or (ii) $1,250,000deleted text end. When the tax levy authorized in this section is collected,
it shall be appropriated and credited to a debt service fund for the bonds. The tax levy for
the debt service fund under section 475.61 shall be reduced by the amount available or
reasonably anticipated to be available in the fund to make payments otherwise payable
from the levy pursuant to section 475.61.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body
of Anoka County and its chief clerical officer timely complete their compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 11.

Minnesota Statutes 2006, section 469.033, subdivision 6, is amended to read:


Subd. 6.

Operation area as taxing district, special tax.

All of the territory
included within the area of operation of any authority shall constitute a taxing district for
the purpose of levying and collecting special benefit taxes as provided in this subdivision.
All of the taxable property, both real and personal, within that taxing district shall be
deemed to be benefited by projects to the extent of the special taxes levied under this
subdivision. Subject to the consent by resolution of the governing body of the city in and
for which it was created, an authority may levy a tax upon all taxable property within that
taxing district. The tax shall be extended, spread, and included with and as a part of
the general taxes for state, county, and municipal purposes by the county auditor, to be
collected and enforced therewith, together with the penalty, interest, and costs. As the tax,
including any penalties, interest, and costs, is collected by the county treasurer it shall be
accumulated and kept in a separate fund to be known as the "housing and redevelopment
project fund." The money in the fund shall be turned over to the authority at the same time
and in the same manner that the tax collections for the city are turned over to the city, and
shall be expended only for the purposes of sections 469.001 to 469.047. It shall be paid
out upon vouchers signed by the chair of the authority or an authorized representative.
The amount of the levy shall be an amount approved by the governing body of the city, but
shall not exceed deleted text begin0.0144deleted text endnew text begin 0.0185new text end percent of taxable market value deleted text beginfor the current levy year,
notwithstanding section 273.032
deleted text end. The authority shall each year formulate and file a budget
in accordance with the budget procedure of the city in the same manner as required of
executive departments of the city or, if no budgets are required to be filed, by August 1.
The amount of the tax levy for the following year shall be based on that budget.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2009.
new text end

Sec. 12.

Minnesota Statutes 2006, section 469.177, is amended by adding a subdivision
to read:


new text begin Subd. 13. new text end

new text begin Correction of errors. new text end

new text begin (a) If the county auditor, as a result of an error
or mistake, decertifies a district, fails to certify a district, incorrectly certifies a district,
or otherwise fails to correctly compute the amount of increment, the county auditor may
undertake one or more of the following actions to correct the error or mistake:
new text end

new text begin (1) certify the original tax capacity of the affected parcels at the appropriate value
for a later taxes payable year and extend the duration of the district, in whole or in part,
to compensate;
new text end

new text begin (2) recertify the affected parcels and extend duration of the district, in whole or in
part, to compensate;
new text end

new text begin (3) recertify or correct the original tax capacity rate for the district;
new text end

new text begin (4) adjust the tax rates of one or more of the taxing districts imposing taxes in the tax
increment financing districts for one or more years to recoup amounts advanced by the
county or other entity to the authority to replace the reduced increments; or
new text end

new text begin (5) take other appropriate action so that the amount of increment compensates for or
offsets the error or mistake and correctly reflects application of the law.
new text end

new text begin (b) At least 30 days before exercising authority under this subdivision, the county
auditor must notify the authority and the municipality, in writing, of the intent to do so,
including supporting information to describe reason for the proposed action. The authority
and municipality may waive the time requirement of this paragraph. If the city or the
authority objects before expiration of the 30-day period, the matter must be submitted to
the commissioner of revenue for a decision or resolution of the dispute. The commissioner
of revenue shall consult with the Office of the State Auditor before making a decision.
new text end

new text begin (c) The county auditor must notify the commissioner of revenue and the Office
of the State Auditor of corrections made under this subdivision. The notification must
be made in the form and manner and at the time prescribed by the commissioner. The
commissioner shall incorporate the corrections in the tax increment financing district tax
list supplement, as appropriate.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to all tax increment financing districts, regardless of when the request for
certification was made or when the error occurred.
new text end

Sec. 13.

Minnesota Statutes 2006, section 469.319, is amended to read:


469.319 REPAYMENT OF TAX BENEFITSnew text begin BY BUSINESSES THAT NO
LONGER OPERATE IN A ZONE
new text end.

Subdivision 1.

Repayment obligation.

A business must repay the deleted text beginamount of thedeleted text end
total tax deleted text beginreductiondeleted text end new text beginbenefits new text endlisted in section 469.315 deleted text beginand any refund under section 469.318
in excess of tax liability,
deleted text end received during the two years immediately before it new text begin(1) new text endceased to
deleted text begin operate in the zone, if the business:
deleted text end

deleted text begin (1) received tax reductions authorized by section 469.315; and
deleted text end

deleted text begin (2)(i) did not meet the goals specified in an agreement entered into with the applicant
that states any obligation the qualified business must fulfill in order to be eligible for tax
benefits. The commissioner of employment and economic development may extend for
up to one year the period for meeting any goals provided in an agreement. The applicant
may extend the period for meeting other goals by documenting in writing the reason
for the extension and attaching a copy of the document to its next annual report to the
commissioner of employment and economic development; or
deleted text end

deleted text begin (ii) ceased to operate its facility located within the job opportunity building zonedeleted text end
new text begin perform a substantial level of activities described in the business subsidy agreement, new text endor
new text begin (2) new text endotherwise deleted text beginceasesdeleted text end new text beginceased new text endto be deleted text beginor is notdeleted text end a qualified businessnew text begin, other than those subject to
the provisions of section 469.3191
new text end.

new text begin Subd. 1a. new text end

new text begin Repayment obligation of businesses not operating in zone. new text end

new text begin Persons
that receive benefits without operating a business in a zone are subject to repayment
under this section if the business for which those benefits relate is subject to repayment
under this section. Such persons are deemed to have ceased performing in the zone on
the same day that the qualified business for which the benefits relate becomes subject to
repayment under subdivision 1.
new text end

Subd. 2.

Definitions.

(a) For purposes of this section, the following terms have
the meanings given.

(b) "Business" means any person deleted text beginwhodeleted text end new text beginthat new text endreceived tax benefits enumerated in
section 469.315.

(c) "Commissioner" means the commissioner of revenue.

new text begin (d) "Persons that receive benefits without operating a business in a zone" means
persons that claim benefits under section 469.316, subdivision 2 or 4, as well as persons
that own property leased by a qualified business and are eligible for benefits under section
272.02, subdivision 64, or 297A.68, subdivision 37, paragraph (b).
new text end

Subd. 3.

Disposition of repayment.

The repayment must be paid to the state to
the extent it represents a state tax reduction and to the county to the extent it represents a
property tax reduction. Any amount repaid to the state must be deposited in the general
fund. Any amount repaid to the county for the property tax exemption must be distributed
to the deleted text beginlocal governmentsdeleted text end new text begin taxing authorities new text endwith authority to levy taxes in the zone in the
same manner provided for distribution of payment of delinquent property taxes. Any
repayment of local sales taxes must be repaid to new text beginthe commissioner for distribution to new text endthe
city or county imposing the local sales tax.

Subd. 4.

Repayment procedures.

(a) For the repayment of taxes imposed under
chapter 290 or 297A or local taxes collected pursuant to section 297A.99, a business must
file an amended return with the commissioner of revenue and pay any taxes required
to be repaid within 30 days after deleted text beginceasing to do business in the zonedeleted text endnew text begin becoming subject
to repayment under this section
new text end. The amount required to be repaid is determined by
calculating the tax for the period or periods for which repayment is required without
regard to the exemptions and credits allowed under section 469.315.

(b) For the repayment of taxes imposed under chapter 297B, a business must pay any
taxes required to be repaid to the motor vehicle registrar, as agent for the commissioner
of revenue, within 30 days after deleted text beginceasing to do business in the zonedeleted text endnew text begin becoming subject
to repayment under this section
new text end.

(c) For the repayment of property taxes, the county auditor shall prepare a tax
statement for the business, applying the applicable tax extension rates for each payable
year and provide a copy to the businessnew text begin and to the taxpayer of recordnew text end. The business must
pay the taxes to the county treasurer within 30 days after receipt of the tax statement.
Thenew text begin business or thenew text end taxpayernew text begin of recordnew text end may appeal the valuation and determination of the
property tax to the Tax Court within 30 days after receipt of the tax statement.

(d) The provisions of chapters 270C and 289A relating to the commissioner's
authority to audit, assess, and collect the tax and to hear appeals are applicable to the
repayment required under paragraphs (a) and (b). The commissioner may impose civil
penalties as provided in chapter 289A, and the additional tax and penalties are subject to
interest at the rate provided in section 270C.40, from 30 days after deleted text beginceasing to do business
in the job opportunity building zone
deleted text endnew text begin becoming subject to repayment under this sectionnew text end
until the date the tax is paid.

(e) If a property tax is not repaid under paragraph (c), the county treasurer shall add
the amount required to be repaid to the property taxes assessed against the property for
payment in the year following the year in which the deleted text begintreasurer discovers that the business
ceased to operate in the job opportunity building zone
deleted text endnew text begin auditor provided the statement
under paragraph (c)
new text end.

(f) For determining the tax required to be repaid, a deleted text begintaxdeleted text end reduction new text beginof a state or local
sales or use tax
new text endis deemed to have been received on the date that the deleted text begintax would have
been due if the taxpayer had not been entitled to the exemption or on the date a refund
was issued for a refundable tax credit.
deleted text endnew text begin good or service was purchased or first put to a
taxable use. In the case of an income tax or franchise tax, including the credit payable
under section 469.318, a reduction of tax is deemed to have been received for the two
most recent tax years that have ended prior to the date that the business became subject to
repayment under this section. In the case of a property tax, a reduction of tax is deemed to
have been received for the taxes payable in the year that the business became subject to
repayment under this section and for the taxes payable in the prior year.
new text end

(g) The commissioner may assess the repayment of taxes under paragraph (d)
any time within two years after the business deleted text beginceases to operate in the job opportunity
building zone
deleted text endnew text begin becomes subject to repayment under subdivision 1new text end, or within any period of
limitations for the assessment of tax under section 289A.38, whichever period is later.new text begin The
county auditor may send the statement under paragraph (c) any time within three years
after the business becomes subject to repayment under subdivision 1.
new text end

new text begin (h) A business is not entitled to any income tax or franchise tax benefits, including
refundable credits, for any part of the year in which the business becomes subject to
repayment under this section nor for any year thereafter. Property is not exempt from tax
under section 272.02, subdivision 64, for any taxes payable in the year following the year
in which the property became subject to repayment under this section nor for any year
thereafter. A business is not eligible for any sales tax benefits beginning with goods
or services purchased or first put to a taxable use on the day that the business becomes
subject to repayment under this section.
new text end

Subd. 5.

Waiver authority.

new text begin(a) new text endThe commissioner may waive all or part of a
repaymentnew text begin required under subdivision 1new text end, if the commissioner, in consultation with
the commissioner of employment and economic development and appropriate officials
from the local government units in which the qualified business is located, determines
that requiring repayment of the tax is not in the best interest of the state or the local
government units and the business ceased operating as a result of circumstances beyond
its control including, but not limited to:

(1) a natural disaster;

(2) unforeseen industry trends; or

(3) loss of a major supplier or customer.

new text begin (b)(1) The commissioner shall waive repayment required under subdivision 1a if
the commissioner has waived repayment by the operating business under subdivision 1,
unless the person that received benefits without having to operate a business in the zone
was a contributing factor in the qualified business becoming subject to repayment under
subdivision 1;
new text end

new text begin (2) the commissioner shall waive the repayment required under subdivision 1a, even
if the repayment has not been waived for the operating business if:
new text end

new text begin (i) the person that received benefits without having to operate a business in the zone
and the business that operated in the zone are not related parties as defined in section
267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and
new text end

new text begin (ii) actions of the person were not a contributing factor in the qualified business
becoming subject to repayment under subdivision 1.
new text end

Subd. 6.

Reconciliation.

Where this section is inconsistent with section 116J.994,
subdivision 3
, paragraph (e), or 6, or any other provisions of sections 116J.993 to
116J.995, this section prevails.

new text begin EFFECTIVE DATE. new text end

new text begin The amendment to subdivision 4, paragraph (c), of this
section is effective the day following final enactment. The amendment to subdivision
4, paragraph (f), is effective retroactively from January 1, 2008, and applies to all
businesses that become subject to this section in 2008. The rest of this section is effective
retroactively from January 1, 2004, except that for violations that occur before the day
following final enactment, this section does not apply if the business has repaid the
benefits or the commissioner has granted a waiver.
new text end

Sec. 14.

new text begin [469.3191] BREACH OF AGREEMENTS BY BUSINESSES THAT
CONTINUE TO OPERATE IN ZONE.
new text end

new text begin (a) A "business in violation of its business subsidy agreement but not subject to
section 469.319" means a business that is operating in violation of the business subsidy
agreement but maintains a level of operations in the zone that does not subject it to the
repayment provisions of section 469.319, subdivision 1, clause (1).
new text end

new text begin (b) A business described in paragraph (a) that does not sign a new or amended
business subsidy agreement, as authorized under paragraph (h), is subject to repayment
of benefits under section 469.319 from the day that it ceases to perform in the zone a
substantial level of activities described in the business subsidy agreement.
new text end

new text begin (c) A business described in paragraph (a) ceases being a qualified business after the
last day that it has to meet the goals stated in the agreement.
new text end

new text begin (d) A business is not entitled to any income tax or franchise tax benefits, including
refundable credits, for any part of the year in which the business is no longer a qualified
business under paragraph (c), and thereafter. A business is not eligible for sales tax
benefits beginning with goods or services purchased or put to a taxable use on the day that
it is no longer a qualified business under paragraph (c). Property is not exempt from tax
under section 272.02, subdivision 64, for any taxes payable in the year following the year
in which the business is no longer a qualified business under paragraph (c), and thereafter.
new text end

new text begin (e) A business described in paragraph (a) that wants to resume eligibility for benefits
under section 469.315 must request that the commissioner of employment and economic
development determine the length of time that the business is ineligible for benefits. The
commissioner shall determine the length of ineligibility by applying the proportionate
level of performance under the agreement to the total duration of the zone as measured
from the date that the business subsidy agreement was executed. The length of time
must not be less than one full year for each tax benefit listed in section 469.315. The
commissioner of employment and economic development and the appropriate local
government officials shall consult with the commissioner of revenue to ensure that the
period of ineligibility includes at least one full year of benefits for each tax.
new text end

new text begin (f) The length of ineligibility determined under paragraph (e) must be applied by
reducing the zone duration for the property by the duration of the ineligibility.
new text end

new text begin (g) The zone duration of property that has been adjusted under paragraph (f) must
not be altered again to permit the business additional benefits under section 469.315.
new text end

new text begin (h) A business described in paragraph (a) becomes eligible for benefits available
under section 469.315 by entering into a new or amended business subsidy agreement
with the appropriate local government unit. The new or amended agreement must cover
a period beginning from the date of ineligibility under the original business subsidy
agreement, through the zone duration determined by the commissioner under paragraph
(f). No exemption of property taxes under section 272.02, subdivision 64, is available
under the new or amended agreement for property taxes due or paid before the date of
the final execution of the new or amended agreement, but unpaid taxes due after that
date need not be paid.
new text end

new text begin (i) A business that violates the terms of an agreement authorized under paragraph
(h) is permanently barred from seeking benefits under section 469.315 and is subject to
the repayment provisions under section 469.319 effective from the day that the business
ceases to operate as a qualified business in the zone under the second agreement.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from January 1, 2004.
For violations that occur before the day following final enactment, this section does not
apply if the business has repaid the benefits or the commissioner has granted a waiver.
new text end

Sec. 15.

new text begin [469.3192] PROHIBITION AGAINST AMENDMENTS TO BUSINESS
SUBSIDY AGREEMENT.
new text end

new text begin Except as authorized under section 469.3191, under no circumstance shall terms
of any agreement required as a condition for eligibility for benefits listed under section
469.315 be amended to change job creation, job retention, or wage goals included in
the agreement.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to all agreements executed before, on, or after the effective date.
new text end

Sec. 16.

new text begin [469.3193] CERTIFICATION OF CONTINUING ELIGIBILITY FOR
JOBZ BENEFITS.
new text end

new text begin (a) By December 1 of each year, every qualified business must certify to the
commissioner of revenue, on a form prescribed by the commissioner of revenue, whether
it is in compliance with any agreement required as a condition for eligibility for benefits
listed under section 469.315. A business that fails to submit the certification, or any
business, including those still operating in the zone, that submits a certification that
the commissioner of revenue later determines materially misrepresents the business's
compliance with the agreement, is subject to the repayment provisions under section
469.319 from January 1 of the year in which the report is due or the date that the business
became subject to section 469.319, whichever is earlier. Any such business is permanently
barred from obtaining benefits under section 469.315. For purposes of this section, the bar
applies to an entity and also applies to any individuals or entities that have an ownership
interest of at least 20 percent of the entity.
new text end

new text begin (b) Before the sanctions under paragraph (a) apply to a business that fails to
submit the certification, the commissioner of revenue shall send notice to the business,
demanding that the certification be submitted within 30 days and advising the business
of the consequences for failing to do so. The commissioner of revenue shall notify
the commissioner of employment and economic development and the appropriate job
opportunity subzone administrator whenever notice is sent to a business under this
paragraph.
new text end

new text begin (c) The certification required under this section is public.
new text end

new text begin (d) The commissioner of revenue shall promptly notify the commissioner of
employment and economic development of all businesses that certify that they are not
in compliance with the terms of their business subsidy agreement and all businesses
that fail to file the certification.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 17.

Minnesota Statutes 2006, section 469.3201, is amended to read:


469.3201 deleted text beginJOBZ EXPENDITURE LIMITATIONS; AUDITSdeleted text endnew text begin STATE
AUDITOR; AUDITS OF JOB OPPORTUNITY BUILDING ZONES AND
BUSINESS SUBSIDY AGREEMENTS
new text end.

The deleted text beginTax Increment Financing, Investment and Finance Division of thedeleted text end Office of the
State Auditor must annually audit the creation and operation of all job opportunity building
zones and business subsidy agreements entered into under Minnesota Statutes, sections
469.310 to 469.320.new text begin To the extent necessary to perform this audit, the state auditor may
request from the commissioner of revenue tax return information of taxpayers who are
eligible to receive tax benefits authorized under section 469.315. To the extent necessary
to perform this audit, the state auditor may request from the commissioner of employment
and economic development wage detail report information required under section 268.044
of taxpayers eligible to receive tax benefits authorized under section 469.315.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 18.

Minnesota Statutes 2006, section 473.39, is amended by adding a subdivision
to read:


new text begin Subd. 1n. new text end

new text begin Obligations. new text end

new text begin After July 1, 2008, in addition to other authority in this
section, the council may issue certificates of indebtedness, bonds, or other obligations
under this section in an amount not exceeding $33,000,000 for capital expenditures as
prescribed in the council's regional transit master plan and transit capital improvement
program and for related costs, including the costs of issuance and sale of the obligations.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2008, and applies in the
counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
new text end

Sec. 19.

Minnesota Statutes 2006, section 474A.047, subdivision 1, is amended to read:


Subdivision 1.

Eligibility.

(a) An issuer may only use the proceeds from residential
rental bonds if the proposed project meets the following requirements:

(1) the proposed residential rental project meets the requirements of section 142(d)
of the Internal Revenue Code regarding the incomes of the occupants of the housing; and

(2) the maximum rent for at least 20 percent of the units in the proposed residential
rental project do not exceed the area fair market rent or exception fair market rents for
existing housing, if applicable, as established by the federal Department of Housing and
Urban Development.new text begin The rental rates of units in a residential rental project for which
project-based federal assistance payments are made are deemed to be within the rent
limitations of this clause.
new text end

(b) The proceeds from residential rental bonds may be used for a project for which
project-based federal rental assistance payments are made only if:

(1) the owner of the project enters into a binding agreement with the Minnesota
Housing Finance Agency under which the owner is obligated to extend any existing
low-income affordability restrictions and any contract or agreement for rental assistance
payments for the maximum term permitted, including any renewals thereof; and

(2) the Minnesota Housing Finance Agency certifies that project reserves will be
maintained at closing of the bond issue and budgeted in future years at the lesser of:

(i) the level described in Minnesota Rules, part 4900.0010, subpart 7, item A,
subitem (2), effective May 1, 1997; or

(ii) the level of project reserves available prior to the bond issue, provided that
additional money is available to accomplish repairs and replacements needed at the time
of bond issue.

new text begin EFFECTIVE DATE. new text end

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

Sec. 20.

Laws 1995, chapter 264, article 5, section 46, subdivision 2, is amended to
read:


Subd. 2.

Limitation on use of tax increments.

new text begin(a) new text endAll revenues derived from tax
increments must be used in accordance with the housing replacement district plan. The
revenues must be used solely to pay the costs of site acquisition, relocation, demolition
of existing structures, site preparation, and pollution abatement on parcels identified in
the housing replacement district plan, as well as public improvements and administrative
costs directly related to those parcels.

new text begin (b) Notwithstanding paragraph (a), the city of Minneapolis may use revenues
derived from tax increments from its housing replacement district for activities related
to parcels not identified in the housing replacement plan, but which would qualify for
inclusion under section 45, subdivision 1, paragraph (b), clauses (1) to (3).
new text end

new text begin (c) Notwithstanding paragraph (a), or any other provisions of sections 44 to 47, the
Crystal Economic Development Authority may use revenues derived from tax increments
from its housing replacement districts numbers one and two as if those districts were
housing districts under Minnesota Statutes, section 469.174, subdivision 11, provided that
eligible activities may be located anywhere in the city without regard to the boundaries of
housing replacement district numbers one and two or any project area.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section applies to revenues from the housing replacement
districts, regardless of when they were received, and is effective the day following final
enactment and for the city of Minneapolis, upon compliance by the governing body of
the city of Minneapolis with Minnesota Statutes, section 645.021, subdivision 3, and, for
the city of Crystal, upon compliance by the governing body of the city of Crystal with
Minnesota Statutes, section 645.021, subdivision 3.
new text end

Sec. 21.

Laws 2003, chapter 127, article 10, section 31, subdivision 1, is amended to
read:


Subdivision 1.

District extension.

(a) The governing body of the city of Hopkins
may elect to extend the duration of its redevelopment tax increment financing district
2-11 by up to four additional years.

(b) Notwithstanding any law to the contrary, effective upon approval of this
subdivision, no increments may be spent on activities located outside of the area of the
district, other thannew text begin:
new text end

new text begin (1)new text end to pay administrative expensesnew text begin; or
new text end

new text begin (2) to pay the costs of housing activities, provided that expenditures under this
clause may not exceed 20 percent of the total tax increments from the district
new text end.

new text begin EFFECTIVE DATE. new text end

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

Sec. 22.

Laws 2006, chapter 259, article 10, section 14, subdivision 1, is amended to
read:


Subdivision 1.

Definitions.

(a) "City" means the city of Minneapolis.

(b) "Homeless assistance tax increment district" means a contiguous area of the
city that:

(1) is no larger than deleted text beginsixdeleted text endnew text begin eightnew text end acres;

(2) is located within the boundaries of a city municipal development district; and

(3) contains at least two shelters for homeless persons that have been owned or
operated by nonprofit corporations that (i) are qualified charitable organizations under
section 501(c)(3) of the United States Internal Revenue Code, (ii) have operated such
homeless facilities within the district for at least five years, and (iii) have been recipients
of emergency services grants under Minnesota Statutes, section 256E.36.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the city of
Minneapolis with Minnesota Statutes, section 645.021.
new text end

Sec. 23.

Laws 2008, chapter 154, article 9, section 23, is amended to read:


Sec. 23. CITY OF FRIDLEY; TAX INCREMENT FINANCING DISTRICT;
SPECIAL RULES.

(a) If the city elects upon the adoption of a tax increment financing plan for a district,
the rules under this section apply to a redevelopment tax increment financing district
established by the city of Fridley or the housing and redevelopment authority of the city.
The deleted text beginredevelopment tax increment district includesdeleted text endnew text begin city may include one or more ofnew text end the
following parcels and adjacent railroad property deleted text beginanddeleted text endnew text begin in the redevelopment tax increment
district, which
new text end shall be referred to as the Northstar Transit Station District: parcel
numbers 223024120010, 223024120009, 223024120017, 223024120016, 223024120018,
223024120012, 223024120011, 223024120005, 223024120004, 223024120003,
223024120013, 223024120008, 223024120007, 223024120006, 223024130005,
223024130010, 223024130011, 223024130003, 153024440039, 153024440037,
153024440041, 153024440042, 223024110013, 223024110016, 223024110017,
223024140008, 223024130002, 223024420004, 223024410002, 223024410003,
223024110008, 223024110007, 223024110019, 223024110018, 223024110003,
223024140003, 223024140009, 223024140002, 223024140010, and 223024410007.

(b) The requirements for qualifying a redevelopment tax increment district under
Minnesota Statutes, section 469.174, subdivision 10, do not apply to the parcels located
within the Northstar Transit Station District, which are deemed eligible for inclusion
in a redevelopment tax increment district.

(c) In addition to the costs permitted by Minnesota Statutes, section 469.176,
subdivision 4j
, eligible expenditures within the Northstar Transit Station District include
those costs necessary to provide for the construction and land acquisition for a tunnel
under the Burlington Northern Santa Fe railroad tracksnew text begin to allow access to the Northstar
Commuter Rail
new text end.

(d) Notwithstanding the provisions of Minnesota Statutes, section 469.1763,
subdivision 2
, the city of Fridley may expend increments generated from its tax increment
financing districts Nos. 11, 12, and 13 for costs permitted by paragraph (c) and Minnesota
Statutes, section 469.176, subdivision 4j, outside the boundaries of tax increment financing
districts Nos. 11, 12, and 13, but only within the Northstar Transit Station District.

(e) The five-year rule under Minnesota Statutes, section 469.1763, subdivision 3,
does not apply to the Northstar Transit Station District or to tax increment financing
districts Nos. 11, 12, and 13.

(f) The use of revenues for decertification under Minnesota Statutes, section
469.1763, subdivision 4, does not apply to tax increment financing districts Nos. 11,
12, and 13.

new text begin (g) The city may establish additional tax increment financing districts consisting
of parcels identified in paragraph (a), which it does not include in the Northstar Transit
District, under general law. The provisions of paragraph (c) apply to these districts and the
permitted pooling percentage for the districts under Minnesota Statutes, section 469.1763,
subdivision 2, is increased to 30 percent. The provisions of paragraphs (b), (d), (e), and
(f) do not apply to these districts. The authority to create districts under this authority
expires on December 30, 2017.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon approval by the governing body
of the city of Fridley and upon compliance by the city with Minnesota Statutes, section
645.021, subdivision 3.
new text end

Sec. 24.

Laws 2008, chapter 154, article 9, section 24, is amended to read:


Sec. 24. CITY OF NEW BRIGHTON; TAX INCREMENT FINANCINGdeleted text begin;
EXPENDITURES OUTSIDE DISTRICT
deleted text end.

new text begin Subdivision 1. new text end

new text begin Expenditures outside district. new text end

Notwithstanding the provisions of
Minnesota Statutes, deleted text beginsectiondeleted text endnew text begin sections 469.176, subdivision 4d, and new text end 469.1763, subdivision
2
, new text beginor any other law to the contrary, new text endthe city of New Brighton may expend increments
generated from its tax increment financing deleted text begindistrict No. 26 to facilitate eligible activitiesdeleted text endnew text begin
districts 9, 20, and 26. The increments may be used to pay eligible expenses
new text end as permitted
by Minnesota Statutes, section 469.176, subdivision deleted text begin4edeleted text endnew text begin 4jnew text end, outside the boundaries of
tax increment financing deleted text begindistrict No. 26deleted text endnew text begin districts 9, 20, and 26new text end, but only within the area
described in Laws 1998, chapter 389, article 11, section 24, subdivision 1, deleted text beginanddeleted text end commonly
referred to as the Northwest Quadrant. Minnesota Statutes, section 469.1763, subdivisions
3
and 4, do not apply to expenditures permitted by this section.

new text begin Subd. 2. new text end

new text begin District duration extension. new text end

new text begin Notwithstanding the provisions of Minnesota
Statutes, section 469.176, subdivision 1b, or any other law to the contrary, the duration
limits that apply to redevelopment tax increment financing districts numbers 31 and 32
established under Laws 1998, chapter 389, article 11, section 24, and hazardous substance
subdistricts numbers 31A and 32A established under Minnesota Statutes, sections 469.174
to 469.1799, are extended by four years.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon approval by the governing body
of the city of New Brighton and upon compliance by the city with Minnesota Statutes,
section 645.021, subdivision 3.
new text end

Sec. 25. new text beginCITY OF AUSTIN; TAX INCREMENT FINANCING AUTHORITY.
new text end

new text begin Notwithstanding the requirements of Minnesota Statutes, section 469.1763,
subdivision 3, that activities must be undertaken within a five-year period from the date of
certification of tax increment financing district and notwithstanding the provisions of any
other law, the governing body of the city of Austin may use tax increments from its Tax
Increment Financing District No. 9 to reimburse the city's housing and redevelopment
authority for money spent disposing of soils and debris in the tax increment financing
district, as required by the Minnesota Pollution Control Agency.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing
body of the city of Austin with the requirements of Minnesota Statutes, section 645.021.
new text end

Sec. 26. new text beginBLOOMINGTON TAX INCREMENT FINANCING; FIVE-YEAR
RULE.
new text end

new text begin The requirements of Minnesota Statutes, section 469.1763, subdivision 3, that
activities must be undertaken within a five-year period from the date of certification of a
tax increment financing district, are increased to a ten-year period for the Port Authority
of the City of Bloomington's Tax Increment Financing District No. 1-I, Bloomington
Central Station.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing
body of the Port Authority of the City of Bloomington with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 27. new text beginCITY OF BLOOMINGTON; TAX INCREMENT FINANCING
DISTRICT; PROJECT REQUIREMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Addition of parcels to Tax Increment Financing District No. 1-G.
new text end

new text begin Notwithstanding the provisions of Minnesota Statutes, section 469.175, subdivision 4,
or any other law to the contrary, the governing bodies of the Port Authority of the city
of Bloomington and the city of Bloomington may elect to eliminate certain real property
from Tax Increment Financing District No. 1-C within Industrial Development District
No. 1 Airport South in the city of Bloomington, Minnesota, and expand the boundaries of
Tax Increment Financing District No. 1-G to include real property, which is described
as follows:
new text end

new text begin (1) PARCEL C: That part of Lindau Lane lying westerly of 24th Avenue South and
lying easterly of State Highway No. 77; and
new text end

new text begin (2) PARCEL D: Lot 1, Block 1, MALL OF AMERICA 3RD ADDITION, according
to the recorded plat thereof, Hennepin County, Minnesota, Except that part of said Lot 1
described as commencing at the most easterly corner of Lot 2, said Block 1, said MALL
OF AMERICA 3RD ADDITION; thence on an assumed bearing of South 45 degrees 00
minutes 00 seconds West, along the southeasterly line of said Lot 2, Block 1, MALL OF
AMERICA 3RD ADDITION, a distance of 18.58 feet to the point of beginning of the
land to be described: thence South 45 degrees 00 minutes 29 seconds East a distance of
30.69 feet; thence South 89 degrees 59 minutes 52 seconds East a distance of 303.62 feet;
thence South 0 degrees 00 minutes 08 seconds West a distance of 10.00 feet; thence North
89 degrees 57 minutes 47 seconds East a distance of 55.90 feet; thence North 0 degrees 06
minutes 52 minutes West a distance of 10.01 feet; thence North 89 degrees 59 minutes 04
seconds East a distance of 332.04 feet; thence North 44 degrees 57 minutes 59 seconds
East a distance 10.55 feet to the southwesterly line of Lot 3, Block 1, said MALL OF
AMERICA 3RD ADDITION; thence South 45 degrees 00 minutes 00 seconds East along
said southwesterly line of Lot 3, a distance of 244.08 feet to the most southerly southwest
corner of said Lot 3; thence on a bearing of East along the south line of said Lot 3 a
distance of 1.37 feet; thence South 0 degrees 10 minutes 07 seconds West a distance of
30.07 feet; thence North 89 degrees 58 minutes 07 seconds East a distance of 83.84 feet;
thence South 0 degrees 00 minutes 40 seconds West a distance of 540.08 feet; thence
North 89 degrees 58 minutes 39 seconds West a distance of 53.64 feet; thence South 0
degrees 02 minutes 43 seconds West a distance of 29.71 feet to the north line of Lot 4,
Block 1, said MALL OF AMERICA 3RD ADDITION; thence on a bearing of West
along said north line of Lot 4 a distance of 1.13 feet to the most northerly northwest
corner of said Lot 4; thence South 45 degrees 00 minutes 00 seconds West along the
northwesterly line of said Lot 4 a distance of 293.65 feet; thence North 45 degrees 03
minutes 26 seconds West a distance of 59.81 feet; thence North 89 degrees 59 minutes 24
seconds West a distance 277.25 feet; thence North 0 degrees 02 minutes 42 seconds East a
distance of 10.21 feet; thence North 89 degrees 59 minutes 24 seconds West a distance of
55.93 feet; thence South 0 degrees 00 minutes 36 seconds West a distance of 10.17 feet;
thence South 89 degrees 59 minutes 32 seconds West a distance of 261.98 feet; thence
South 45 degrees 07 minutes 13 seconds West a distance of 70.69 feet to the northeasterly
line of Lot 5, Block 1, said MALL OF AMERICA 3RD ADDITION; thence North 45
degrees 00 minutes 00 seconds West along said northeasterly line of Lot 5 a distance of
363.21 feet to the most northerly northeast corner of said Lot 5; thence on a bearing of
West along the north line of said Lot 5 a distance of 1.74 feet; thence North 0 degrees 05
minutes 14 seconds East a distance of 30.30 feet; thence South 89 degrees 56 minutes 58
seconds West a distance of 81.56 feet; thence North 0 degrees 00 minutes 24 seconds East
a distance of 497.92 feet; thence South 89 degrees 58 minutes 55 seconds East a distance
of 123.79 feet; thence North 0 degrees 01 minutes 54 seconds East a distance of 30.06 feet
to the south line of said Lot 2, Block 1, MALL OF AMERICA 3RD ADDITION; thence
on a bearing of East along said south line of Lot 2, Block 1, MALL OF AMERICA 3RD
ADDITION; thence on a bearing of East along said south line of Lot 2, Block 1, MALL
OF AMERICA 3RD ADDITION, a distance of 1.22 feet to the most southerly southeast
corner of said Lot 2, Block 1, MALL OF AMERICA 3RD ADDITION; thence North 45
degrees 00 minutes 00 seconds East along said southeasterly line of Lot 2, Block 1, MALL
OF AMERICA 3RD ADDITION, a distance of 264.05 feet to the point of beginning.
new text end

new text begin Subd. 2. new text end

new text begin Original tax capacity of Tax Increment Financing District No. 1-G.
new text end

new text begin Upon inclusion of the real property described above in the Tax Increment District No. 1-G,
the Hennepin County auditor must increase the original tax capacity of Tax Increment
District No. 1-G by $208,000.
new text end

new text begin Subd. 3. new text end

new text begin Use of increments. new text end

new text begin Notwithstanding Laws 1996, chapter 464, article
1, section 8, subdivision 3, paragraph (d), clauses (1) and (2), the tax increments,
assessments, and other revenues derived from any portion of Tax Increment Financing
District No. 1-G may be used:
new text end

new text begin (1) to pay debt service on revenue bonds issued under section 29;
new text end

new text begin (2) to reimburse or otherwise pay the developer for public improvements because
of counted value resulting from investment in property in Tax Increment Financing
District No. 1-G under section 9.2(05) of the restated contract for purchase and private
redevelopment of land, by and among the city of Bloomington, the Port Authority of the
city of Bloomington, and the Mall of America Company, dated May 31, 1988; and
new text end

new text begin (3) to pay the principal, premium, and interest on bonds, notes, or other obligations
issued by the city of Bloomington or the Port Authority of the city of Bloomington to
finance capital and related costs of public improvements in Tax Increment Financing
District No. 1-G. In sections 27 to 30, "public improvements" are limited to public
improvements for which tax increments may be expended under the tax increment
financing plan for Tax Increment Financing District No. 1-G as amended November
15, 2001.
new text end

new text begin Subd. 4. new text end

new text begin Public hearing on district modification. new text end

new text begin When the governing bodies of
the port authority or the city elect to exercise the authority provided in subdivision 1 to
modify the districts, they must conduct a public hearing after published notice on the
issue, with the meeting beginning between 6:00 p.m. and 7:00 p.m. on a weeknight.
new text end

new text begin Subd. 5. new text end

new text begin Construction of Mall of America phase II. new text end

new text begin (a) The governing bodies of
the city of Bloomington and the Bloomington Port Authority, as a condition of providing
tax increments or other financial assistance for parking facilities and other public
improvements, must enter into an agreement with the developers of the project that ensures
that the facility complies with the sustainable building guidelines in Minnesota Statutes,
section 16B.325, and that it must be, to the greatest extent practicable, constructed of
American-made steel.
new text end

new text begin (b) The agreement must prohibit any additional draw from an aquifer for the purpose
of a man-made lake, waterpark, or similar entertainment venue.
new text end

new text begin (c) The agreement must also prohibit inclusion of an auditorium, theater, or similar
live entertainment venue. This paragraph does not prohibit inclusion of multi-screen
movie theaters, nightclubs, restaurants, or museums.
new text end

new text begin Subd. 6. new text end

new text begin Living wage. new text end

new text begin Any agreement to provide financial assistance to phase II of
the Mall of America project must include a provision that requires payment of wages that
meet the requirements of Minnesota Statutes, section 469.310, subdivision 11, paragraph
(g), to persons employed on a full-time basis at the facility. This subdivision does not
apply to seasonal or temporary employees or to internships or similar positions intended
to provide career experience or training. This subdivision does not apply to nonprofit
organizations, educational institutions, or businesses that employ fewer than 50 employees.
new text end

new text begin Subd. 7. new text end

new text begin Affordable access. new text end

new text begin To the extent determined by the governing body of
the city or the port authority, any agreement to provide financial assistance to phase II
of the Mall of America project must provide for affordable access to the amusement
areas of the facility.
new text end

new text begin Subd. 8. new text end

new text begin Labor peace. new text end

new text begin As a condition to exercising the authority provided in
subdivision 1, the governing bodies of the city of Bloomington and the Bloomington Port
Authority shall require the developers of phase II of the Mall of America project to enter
into a labor peace agreement with the labor organization which is most actively engaged in
representing and attempting to represent hotel workers in Hennepin and Ramsey Counties.
The labor peace agreement must be an enforceable agreement and must prohibit the labor
organization and its members from engaging in any boycott or other activity advising
customers not to patronize any hotel that is part of Phase II for at least the first five years
of the hotel's operation, and must cover all operations at the hotel, other than construction,
alteration, or repair of the premises separately owned and operated, which are conducted
by lessees or tenants or under management agreements, except retail operations, including
gift, jewelry, and clothing shops that have annual gross revenues of less than $250,000.
new text end

new text begin Subd. 9. new text end

new text begin Certificate of compliance; affirmative action. new text end

new text begin As a condition of
exercising the authority provided in this section and sections 28 and 29, the governing
bodies of the city of Bloomington and the Bloomington Port Authority must enter into an
agreement with the developers of the project that requires each contractor or subcontractor
in connection with construction of the project to comply with the requirements of
Minnesota Statutes, section 363A.36, as if the contract were with a state agency or
department.
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 city of Bloomington and its chief clerical officer timely complete their compliance
with Minnesota Statutes, section 645.021, subdivision 3, with respect to this section and
section 30.
new text end

Sec. 28. new text beginCITY OF BLOOMINGTON; LOCAL TAXING AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Additional taxes authorized; use of proceeds. new text end

new text begin Notwithstanding
Minnesota Statutes, section 477A.016, or any other law, ordinance, or charter provision
to the contrary, the governing body of the city of Bloomington may impose any or all of
the taxes described in this section. The proceeds of any taxes imposed under this section
or section 27, less refunds and the cost of collection, must be used to provide financing
for parking facilities or other public improvements for the Mall of America phase II. The
Port Authority of the city of Bloomington may, but is not required to, issue or cause
the sale of bonds, a developer's note, or other obligations to finance the improvements.
If a governmental entity other than the city of Bloomington issues the obligations used
to finance the parking facilities and other public improvements, the city may transfer the
funds available under this section and section 27 for financing the project to the entity
that issued the bonds.
new text end

new text begin Subd. 2. new text end

new text begin Sales tax. new text end

new text begin The city of Bloomington may charter a special taxing authority,
which is a separate political subdivision. The geographic area of the special taxing
authority consists of Tax Increment Financing Districts No. 1-C and No. 1-G in the
city. The city council is the governing body of the special taxing authority. The special
taxing authority may impose, by resolution, a sales tax of not less than one-half of one
percent and not more than one percent within its boundaries. The provisions of Minnesota
Statutes, section 297A.99, except for subdivisions 2 and 3, govern the imposition,
administration, collection, and enforcement of the tax authorized in this subdivision.
new text end

new text begin Subd. 3. new text end

new text begin Lodging tax. new text end

new text begin The city may impose, by ordinance, a tax of up to one
percent on the gross receipts subject to the lodging tax under Minnesota Statutes, section
469.190. This tax is in addition to any tax imposed under Minnesota Statutes, section
469.190, and may be imposed within a tax district defined by the city council, which must
include Tax Increment Districts No. 1-C and No. 1-G in the city of Bloomington and may
include additional areas of the city, which are not required to be contiguous.
new text end

new text begin Subd. 4. new text end

new text begin Admissions and recreation tax. new text end

new text begin The city may impose, by ordinance, a tax
of up to one percent on admissions to entertainment and recreational facilities and rental of
recreation equipment at sites within a tax district defined by the city council, which must
include Tax Increment Financing Districts No. 1-C and No. 1-G in the city of Bloomington
and may include additional areas of the city, which are not required to be contiguous.
new text end

new text begin Subd. 5. new text end

new text begin Food and beverage tax. new text end

new text begin The city may impose, by ordinance, an additional
sales tax of up to three percent on sales of food and beverages primarily for consumption
on or off the premises by restaurants and places of refreshment as defined by resolution
of the city within Tax Increment Financing Districts No. 1-C and No. 1-G in the city of
Bloomington.
new text end

new text begin Subd. 6. new text end

new text begin Lodging taxes. new text end

new text begin Notwithstanding any law or ordinance, the city may
use the unobligated proceeds of any existing city lodging tax attributable to imposition
of the tax on lodging facilities constructed after the date of enactment of this act within
Tax Increment Financing District No. 1-G. In this subdivision, "unobligated proceeds
of any existing city lodging tax" means the proceeds of a lodging tax imposed by the
city of Bloomington prior to May 1, 2008, to the extent the proceeds of the tax are not
contractually pledged to any other specific uses. Lodging tax proceeds derived from
lodging facilities constructed after the date of enactment of this act within Tax Increment
Financing District No. 1-G that have been required by law to be expended for promotion
of the metropolitan sports area or for marketing and promotion of the city by the city
convention bureau may be expended for the purposes described in subdivision 1,
notwithstanding the dedications in those laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after compliance by the
governing body of the city of Bloomington with Minnesota Statutes, section 645.021,
subdivision 3, with respect to this section and section 30.
new text end

Sec. 29. new text beginMALL OF AMERICA PHASE II PARKING FACILITY REVENUE
BONDS.
new text end

new text begin Subdivision 1. new text end

new text begin Issuing authority. new text end

new text begin (a) The city of Bloomington may contract with
any of the following authorities to issue and sell revenue bonds for the purposes and
in the amounts specified in subdivision 2:
new text end

new text begin (1) the commissioner of finance, exercising the authority granted under this section
and Minnesota Statutes, sections 16A.672 to 16A.675;
new text end

new text begin (2) the Agricultural and Economic Development Board, exercising the powers
granted under this section and Minnesota Statutes, chapter 41A; or
new text end

new text begin (3) the Minnesota Public Facilities Authority, exercising the powers granted under
this section and Minnesota Statutes, chapter 446A.
new text end

new text begin (b) The authority granted in this section is in addition to the statutes in paragraph
(a) and notwithstanding any contrary provisions in them.
new text end

new text begin (c) The contract must include as a party the developer of phase II of the Mall of
America and may include as a party any other entity deemed appropriate by the city of
Bloomington, the issuing authority, and the developer.
new text end

new text begin Subd. 2. new text end

new text begin Purposes and amounts. new text end

new text begin (a) The revenue bonds may be issued in a single
or multiple issues and sold for the following purposes:
new text end

new text begin (1) to pay the costs to design, construct, furnish, and equip parking facilities and
related public improvements for phase II of the Mall of America;
new text end

new text begin (2) to pay the costs of issuance, debt service, and bond insurance or other credit
enhancements, and to fund reserves; and
new text end

new text begin (3) to refund bonds issued under this section.
new text end

new text begin (b) The amount of bonds that may be issued for the purposes of paragraph (a), clause
(1), may not exceed per issue the estimated cost from time to time of the parking facilities
and other public improvements, including soft costs; the amount of bonds that may be
issued for the purposes of paragraph (a), clauses (2) and (3), is not limited.
new text end

new text begin Subd. 3. new text end

new text begin Revenue sources. new text end

new text begin The debt service on the bonds is payable only from the
following sources:
new text end

new text begin (1) the tax revenues referred to in section 28; and
new text end

new text begin (2) other nonstate revenues pledged to the payment of the bonds.
new text end

new text begin Subd. 4. new text end

new text begin Sale and issuance; proceeds. new text end

new text begin (a) The issuing authority may sell and issue
the bonds on the terms and conditions the issuing authority determines to be in the best
interests of the state after reviewing an agreement between the city of Bloomington and
the developer of phase II of the Mall of America setting out the terms upon which the city
of Bloomington will use the proceeds of the bond sales. The bonds may be sold at public
or private sale at a price or prices the issuing authority finds appropriate. The issuing
authority may enter any agreements or pledges the issuing authority determines necessary
or useful to sell the bonds that are not inconsistent with this section.
new text end

new text begin (b) The city may enter into a preliminary agreement with the issuing authority under
which the city agrees, if the revenue bonds are not issued, to pay or cause to be paid the
costs and expenses incurred by the issuing authority relating to the proposed issuance of
the revenue bonds.
new text end

new text begin (c) The proceeds of the bonds issued under this section must be credited to a special
Mall of America revenue bond proceeds account with the issuing authority or a trustee
and are appropriated to the issuing authority for payment to the city of Bloomington
for the purposes specified in subdivision 2.
new text end

new text begin Subd. 5. new text end

new text begin Security. new text end

new text begin The issuing authority may irrevocably pledge and appropriate
for payment of the revenue bonds and premium, if any, and interest thereon the revenues
it receives from the city of Bloomington derived from tax increments and taxes the city
is authorized to impose under section 28. By a resolution of the issuing authority or
by an indenture of trust executed under its authority, the issuing authority may make
any and all covenants with bondholders, or with a trustee for the bondholders, that are
determined by the issuing authority to be necessary and proper to ensure the marketability
of the revenue bonds and the segregation and application of the revenues pledged to the
payment of the revenue bonds. Any tax revenues transferred to the issuing authority
that are not required by the terms of the bonds or other obligations issued under this
section, or related documents, to be applied to the payment of the principal, premium, or
interest on the bonds or other obligations, the funding of reserves, or the payment of fees,
costs, or reimbursements, must be transferred to the city of Bloomington. The revenue
bonds are not general obligations of the issuing authority but are payable solely from the
revenues received by the city of Bloomington and the proceeds thereof that are pledged
to the payment of the revenue bonds. The revenue bonds must not be taken into account
for purposes of any limitation on the principal amount of bonds of the issuing authority
under Minnesota Statutes, section 446A.12, subdivision 1, or other law. The proceeds
of the revenue bonds to be applied to the costs of parking facilities and other public
improvements may be made available by the issuing authority to the city of Bloomington
for those purposes by a loan agreement or other agreement between the issuing authority
and the city. The city may, by resolution or in a loan agreement or other instrument with
the issuing authority, pledge to the payment of the revenue bonds issued by the authority
all or a portion of the revenues collected from the imposition of the taxes the city is
authorized to impose under section 28 and make any or all covenants determined by the
city and the issuing authority to be necessary and proper for the security or marketability
of the revenue bonds to be issued by the issuing authority and the payment of the costs and
expenses incurred by the issuing authority relating to the revenue bonds.
new text end

new text begin Subd. 6. new text end

new text begin Refunding bonds. new text end

new text begin The issuing authority may issue bonds to refund
outstanding bonds issued under subdivision 1, including the payment of any redemption
premiums on the bonds and any interest accrued or to accrue to the first redemption date
after delivery of the refunding bonds. The proceeds of the refunding bonds may, in the
discretion of the issuing authority, be applied to the purchases or payment at maturity of the
bonds to be refunded, or the redemption of the outstanding bonds on the first redemption
date after delivery of the refunding bonds and may, until so used, be placed in escrow to
be applied to the purchase, retirement, or redemption. Refunding bonds issued under this
subdivision must be issued and secured in the manner provided by the issuing authority.
new text end

new text begin Subd. 7. new text end

new text begin Not a general or moral obligation. new text end

new text begin Bonds issued under this section
are not general or moral obligations of the issuing authority, and the full faith, credit,
and taxing powers of the state are not pledged for their payment. The bonds may not be
paid directly, in whole or in part, from a tax of statewide application on any class of
property, income, transaction, or privilege. Payment of the bonds is limited to the revenues
explicitly authorized to be pledged under this section. The state neither makes nor has
a moral obligation to pay the bonds if the pledged revenues and other legal security for
them is insufficient.
new text end

new text begin Subd. 8. new text end

new text begin Trustee. new text end

new text begin The issuing authority may contract with and appoint a trustee
for bond holders. The trustee has the powers and authority vested in it by the issuing
authority under the bond and trust indentures.
new text end

new text begin Subd. 9. new text end

new text begin Pledges. new text end

new text begin Any pledge made of money, property, or other revenues to the
bonds by the issuing authority is valid and binding from the time the pledge is made. The
money or property pledged and later received by the issuing authority is immediately
subject to the lien of the pledge without any physical delivery of the property or money or
further act, and the lien of any pledge is valid and binding as against all parties having
claims of any kind in tort, contract, or otherwise against the issuing authority, whether or
not those parties have notice of the lien or pledge. The resolution, indenture, agreement,
or other instrument by which a pledge is created need not be recorded. Any tax revenues
pledged to the issuing authority that are not required by the terms of the bonds or other
obligations issued under this section, or related documents, to be applied to the payment
of the principal, premium, or interest on the bonds or other obligations, the funding of
reserves, or the payment of fees, costs, or reimbursements, must be released from the
pledge to the bonds and other obligations in accordance with the terms of the bonds,
other obligations, and related documents.
new text end

new text begin Subd. 10. new text end

new text begin Bonds; purchase and cancellation. new text end

new text begin The issuing authority, subject to
agreements with bondholders that may then exist, may, out of any money available for
the purpose, purchase bonds of the issuing authority at a price not exceeding (1) if the
bonds are then redeemable, the redemption price then applicable plus accrued interest,
or (2) if the bonds are not redeemable, the redemption price applicable on the first date
after the purchase upon which the bonds become subject to redemption plus accrued
interest to that date.
new text end

new text begin Subd. 11. new text end

new text begin State pledge against impairment of contracts. new text end

new text begin The state pledges and
agrees with the holders of any bonds that the state will not limit or alter the rights vested in
the issuing authority to fulfill the terms of any agreements made with the bondholders, or
in any way impair the rights and remedies of the holders until the bonds, together with
interest on them, with interest on any unpaid installments of interest, and all costs and
expenses in connection with any action or proceeding by or on behalf of the bondholders,
are fully met and discharged. The issuing authority may include this pledge and agreement
of the state in any agreement with the holders of bonds issued under this section.
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 city of Bloomington and its chief clerical officer timely complete their compliance
with Minnesota Statutes, section 645.021, subdivision 3, with respect to this section and
section 30.
new text end

Sec. 30. new text beginSTATE REVIEW; BUT-FOR DETERMINATION; DEVELOPMENT
AGREEMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Required conditions. new text end

new text begin All of the conditions required under this
section must be satisfied before the city and authority may contract with an issuing
authority as provided in section 29. This section only applies if the city and authority
contract with an issuing authority under section 29.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Authority" means the port authority of the city of Bloomington.
new text end

new text begin (c) "City" means the city of Bloomington.
new text end

new text begin (d) "Commissioner" means the commissioner of finance.
new text end

new text begin Subd. 3. new text end

new text begin Required disclosure. new text end

new text begin The authority, city, and developer shall provide to
the commissioner on a confidential basis all of the materials and information necessary
to carry out the commissioner's responsibilities under this section. The developer shall
provide information or access to its financial records and books as requested by the
commissioner on a confidential basis.
new text end

new text begin Subd. 4. new text end

new text begin But-for determination. new text end

new text begin The commissioner shall determine, in writing,
whether the assistance to be funded by the provisions of sections 27 to 29 is necessary to
make the project financially feasible. The determination must be based on full disclosure
by the developer of all costs and other information on the project and a determination
by the commissioner that the amount of assistance to be provided is required to permit
a competitive market return on the investment. The commissioner shall consider an
executed letter of intent to issue financing for the project from a licensed financial
institution or institutions that requires the funding described in this section as a condition
of placing the financing to be evidence of the financial necessity of such assistance and
must subsequently affirm in writing whether assistance is necessary to make the project
financially feasible.
new text end

new text begin Subd. 5. new text end

new text begin Development agreement required. new text end

new text begin The city, authority, developer, and
commissioner must enter into a development agreement that includes, at least, the
following provisions:
new text end

new text begin (1) the minimum private improvements that must be undertaken to qualify for
assistance;
new text end

new text begin (2) the developer's contribution to the parking facility or facilities;
new text end

new text begin (3) the dates for commencement and completion of the facility;
new text end

new text begin (4) a requirement that the assistance will be used solely for construction of the
parking facilities and other public improvements and to reimburse the costs of the state in
evaluation of the development and negotiation of the development agreement;
new text end

new text begin (5) the authority is the owner of the parking facilities;
new text end

new text begin (6) construction of the parking facilities and all private improvement construction
are subject to payment of prevailing wage as defined in Minnesota Statutes, section
177.42, subdivision 7, and construction of the parking facilities is subject to competitive
bidding requirements, unless constructed under Minnesota Statutes, section 469.071;
new text end

new text begin (7) all costs for operation, maintenance, capital improvement and repair of the
parking facilities must be paid by the developer; and
new text end

new text begin (8) the developer shall be allowed to utilize bond funds based on progress work in
place for the construction of the parking facilities as design and construction progresses
based on costs incurred and certified by the developer, port authority, and independent
inspecting architect or engineer on a monthly basis subject to the provision of a completion
guarantee by the developer or performance bond assuring the completion of the minimum
parking and public improvements. The developer may assign its right to reimbursement
under the development agreement as collateral for any loan to fund the construction.
new text end

new text begin Subd. 6. new text end

new text begin Recovery of state costs. new text end

new text begin The developer shall advance all of the costs of
the commissioner to evaluate the need for the assistance and negotiate the development
agreement as a condition of commencement of the negotiation. Notwithstanding the
provisions of Minnesota Statutes, section 16C.095, the commissioner may contract with
outside entities for any assistance needed in developing this development agreement.
new text end

new text begin Subd. 7. new text end

new text begin LCPFP Review. new text end

new text begin The commissioner shall submit the completed
development agreement to the Legislative Commission on Planning and Fiscal Policy for
approval. The development agreement is not effective until approved by the commission,
provided that, if the commission has not approved or rejected the development agreement
within 120 days of its submission by the commissioner, it will be deemed to have been
approved.
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 city of Bloomington and its chief clerical officer timely complete their compliance
with Minnesota Statutes, section 645.021, subdivision 3, with respect to this section and
section 29.
new text end

Sec. 31. new text beginCITY OF DULUTH; EXTENSION OF TIME FOR ACTIVITY IN TAX
INCREMENT FINANCING DISTRICTS.
new text end

new text begin Subdivision 1. new text end

new text begin District No. 20. new text end

new text begin The requirements of Minnesota Statutes, section
469.1763, subdivision 3, that activities must be undertaken within a five-year period from
the date of certification of a tax increment financing district, must be considered to be met
for Duluth Economic Development Authority Tax Increment Financing District No. 20 if
the activities are undertaken within ten years from the date of certification of the district.
new text end

new text begin Subd. 2. new text end

new text begin District No. 21. new text end

new text begin The requirements of Minnesota Statutes, section
469.1763, subdivision 3, that activities must be undertaken within a five-year period from
the date of certification of a tax increment financing district, must be considered to be met
for Duluth Economic Development Authority Tax Increment Financing District No. 21 if
the activities are undertaken within ten years from the date of certification of the district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing
body of the city of Duluth with the requirements of Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 32. new text beginCITY OF WELLS; DISPOSITION OF TAX INCREMENT FINANCING
REVENUES.
new text end

new text begin Notwithstanding the provisions of Minnesota Statutes, section 469.174, subdivision
25, the following are deemed not to be "increments," "tax increments," or "revenues
derived from tax increment" for purposes of the redevelopment district in the city of
Wells, identified as Downtown Development Program 1, for amounts received after
decertification of the district:
new text end

new text begin (1) rents paid by private tenants for use of a building acquired in whole or in part
with tax increments; and
new text end

new text begin (2) proceeds from the sale of the building.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing
body of the city of Wells with the requirements of Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 33. new text beginMULTICOUNTY HOUSING AND REDEVELOPMENT AUTHORITY
LEVY AUTHORITY.
new text end

new text begin Notwithstanding Minnesota Statutes, section 469.033, subdivision 6, or any other
law to the contrary, the governing body of the Northwest Minnesota Multicounty Housing
and Redevelopment Authority, upon approval by a two-thirds majority of all its members,
may levy an amount not to exceed 25 percent of the total levy permitted under Minnesota
Statutes, section 469.033, subdivision 6, without approval of that levy by the governing
body of the city or county within which the authority operates. The authority to levy the
remainder of the total levy permitted under that provision remains subject to approval
by the governing body of the city or county. For purposes of the levy authorized under
this section only, the Northwest Minnesota Multicounty Housing and Redevelopment
Authority is considered a special taxing jurisdiction as provided in Minnesota Statutes,
section 275.066.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2008, payable in
2009, and is repealed effective for taxes levied in 2013, payable in 2014, and thereafter.
new text end

Sec. 34. new text beginCITY OF OAKDALE; ORIGINAL TAX CAPACITY.
new text end

new text begin (a) The provisions of this section apply to redevelopment tax increment financing
districts created by the Housing and Redevelopment Authority in and for the city of
Oakdale in the areas comprised of the parcels with the following parcel identification
numbers: (1) 3102921320053; 3102921320054; 3102921320055; 3102921320056;
3102921320057; 3102921320058; 3102921320062; 3102921320063; 3102921320059;
3102921320060; and 3102921320061; and (2) 3102921330005 and 3102921330004.
new text end

new text begin (b) For a district subject to this section, the Housing and Redevelopment Authority
may, when requesting certification of the original tax capacity of the district under
Minnesota Statutes, section 469.177, elect to have the original tax capacity of the district
be certified as the tax capacity of the land.
new text end

new text begin (c) The authority to request certification of a district under this section expires on
July 1, 2013.
new text end

new text begin EFFECTIVE DATE; LOCAL APPROVAL. new text end

new text begin This section is effective upon
approval by the governing body of the city of Oakdale and compliance with Minnesota
Statutes, section 645.021, subdivision 3.
new text end

Sec. 35. new text beginDAKOTA COUNTY COMMUNITY DEVELOPMENT AUTHORITY;
PLAN MODIFICATION.
new text end

new text begin Notwithstanding Minnesota Statutes, section 469.175, subdivision 4, the Dakota
County Community Development Authority may designate additional property to be
acquired by the authority for a tax increment financing project without meeting the
requirements for approval of an original tax increment financing plan if the property:
new text end

new text begin (1) consists of one or more parcels under common ownership;
new text end

new text begin (2) is acquired from a willing seller;
new text end

new text begin (3) is acquired for purposes of development as a housing project as defined in
Minnesota Statutes, section 469.174, subdivision 11; and
new text end

new text begin (4) the acquisition is approved by the governing body of the authority after holding
a public hearing thereon after published notice in a newspaper of general circulation in
the municipality in which the property is located at least once not less than ten days nor
more than 30 days prior to the date of the hearing. The published notice must include a
map depicting the property and the general area of the municipality within which the
property is located. The hearing may be held before or at the time of authority approval
of the acquisition.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing
body of the Dakota County Community Development Authority with the requirements of
Minnesota Statutes, section 645.021, subdivision 3.
new text end

Sec. 36. new text beginCITY OF ST. PAUL; TAX INCREMENT FINANCING DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin Notwithstanding the provisions of any other
law, upon approval of the governing body of the city of St. Paul, the Housing and
Redevelopment Authority of the city of St. Paul may establish a redevelopment tax
increment financing district comprised of the properties included in the existing downtown
and Seventh Place tax increment district (County #82). Notwithstanding Minnesota
Statutes, section 469.177, subdivision 6, if certification of the district is requested by July
31, 2008, the certification will be recognized by the county auditor in determining local
tax rates for taxes payable in 2009 and subsequent years. The district created under this
section terminates December 31, 2023. The city may create the district under this section
only if it enters into an agreement with Ramsey County to pay the county annually out of
the increment from this district an amount equal to the tax that would have been payable
to the county on the captured tax capacity of the district had the district not been created.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin The requirements for qualifying a redevelopment district
under Minnesota Statutes, section 469.174, subdivision 10, do not apply to parcels located
within the district. Minnesota Statutes, section 469.176, subdivisions 4j and 4l, do not
apply to the district. The original tax capacity of the district is $1,801,052.
new text end

new text begin Subd. 3. new text end

new text begin Authorized expenditures. new text end

new text begin Tax increment from the district may be
expended only to pay principal and interest on bond obligations issued by the St. Paul
Housing and Redevelopment Authority in 1996 for the convention center, including
payment of principal and interest on any bonds issued to repay the bonds or loans. All
such expenditures are deemed to be activities within the district under Minnesota Statutes,
section 469.1763, subdivisions 2, 3, and 4.
new text end

new text begin Subd. 4. new text end

new text begin Adjusted net tax capacity. new text end

new text begin The captured tax capacity of the district must
be included in the adjusted net tax capacity of the city, county, and school district for the
purposes of determining local government aid, education aid, and county program aid.
The county auditor shall report to the commissioner of revenue the amount of the captured
tax capacity for the district at the time the assessment abstracts are filed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance with Minnesota
Statutes, section 645.021, subdivision 3.
new text end

Sec. 37. new text beginCITY OF MINNEAPOLIS; TAX INCREMENT FINANCING
DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin Notwithstanding the provisions of any other law,
the city of Minneapolis may establish a redevelopment tax increment financing district
comprised of the properties included in the existing tax increment districts in the city
that are exempt under Minnesota Statutes, section 469.179, subdivision 1, and were not
decertified before July 1, 2008. The district created under this section may be certified
after January 1, 2010, and terminates no later than December 31, 2020. The city may
create the district under this section only if it enters into an agreement with Hennepin
County to pay the county annually out of the increment from this district an amount equal
to the tax that would have been payable to the county on the captured tax capacity of the
district had the district not been created.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin The requirements for qualifying a redevelopment district
under Minnesota Statutes, section 469.174, subdivision 10, do not apply to parcels located
within the district. Minnesota Statutes, section 469.176, subdivisions 4j and 4l, do not
apply to the district. The original tax capacity of the district is $2,731,854.
new text end

new text begin Subd. 3. new text end

new text begin Authorized expenditures. new text end

new text begin Tax increment from the district may be
expended only to pay principal and interest on bond obligations issued by the city of
Minneapolis or the Minneapolis Community Development Agency for Target Center,
including payment of principal and interest on any bonds issued to repay bonds or loans
and for neighborhood revitalization purposes. All such expenditures are deemed to be
activities within the district under Minnesota Statutes, section 469.1763, subdivisions 2,
3, and 4.
new text end

new text begin Subd. 4. new text end

new text begin Adjusted net tax capacity. new text end

new text begin The captured tax capacity of the district must
be included in the adjusted net tax capacity of the city, county, and school district for the
purposes of determining local government aid, education aid, and county program aid.
The county auditor shall report to the commissioner of revenue the amount of the captured
tax capacity for the district at the time the assessment abstracts are filed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance with Minnesota
Statutes, section 645.021, subdivision 3.
new text end

Sec. 38. new text beginTEMPORARY INCREASE IN ANNUAL VOLUME CAP.
new text end

new text begin Subdivision 1. new text end

new text begin Applicability. new text end

new text begin This section applies if federal tax law is amended
after April 28, 2008, to provide a temporary increase in the annual volume cap for private
activity bonds for housing purposes for calendar year 2008 or 2009, and applies only to the
amount of the annual volume cap attributable to the temporary increase for those purposes.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin As used in this section, "annual volume cap," "bonding
authority," "commissioner," "federal tax law," and "housing pool" have the meanings given
in Minnesota Statutes, section 474A.02. As used in this section, "agency" and "city" have
the meanings given in Minnesota Statutes, section 474A.061, subdivision 2a, paragraph
(c). As used in this section, "carryforward" means the ability to issue obligations in a year
subsequent to the year in which an allocation of bonding authority was obtained under this
section as provided in section 146(f) of federal tax law.
new text end

new text begin Subd. 3. new text end

new text begin Allocations. new text end

new text begin (a) The commissioner shall determine the aggregate dollar
amount attributable to the temporary increase in the annual volume cap for housing
purposes. Of this amount, the commissioner shall make the following allocations for 2008:
new text end

new text begin (1) 43 percent to the housing pool, of which 31 percent of the allocation is reserved
for single-family housing programs for a period ending on the earlier of:
new text end

new text begin (i) October 31, 2008, or October 31, 2009, if the increase is made available for
calendar year 2009; or
new text end

new text begin (ii) 180 days after the allocation by the commissioner of the temporary increase
in the volume cap;
new text end

new text begin (2) 30 percent to the agency;
new text end

new text begin (3) 12 percent to the city of Minneapolis;
new text end

new text begin (4) nine percent to the city of St. Paul; and
new text end

new text begin (5) six percent to the Dakota County Community Development Agency for the
county of Dakota and all political subdivisions located within the county.
new text end

new text begin (b) Allocations provided under this subdivision must be used for mortgage bonds or
residential rental project bonds.
new text end

new text begin (c) Data on the home purchase price amount, mortgage amount, income, household
size, and race of the households served with the proceeds of mortgage bonds and
mortgage credit certificates using an allocation under this section in a calendar year
must be submitted by each issuer to the agency by December 31 of the following year.
Compliance by the agency with the provisions of Minnesota Statutes, section 462A.073,
subdivision 5, shall be deemed to be in compliance by the agency with the reporting
requirements of this paragraph.
new text end

new text begin (d) Any amount allocated under paragraph (a), clause (2), (3), (4), or (5), may be
transferred as provided in Minnesota Statutes, section 474A.04, subdivision 6.
new text end

new text begin Subd. 4. new text end

new text begin Housing pool. new text end

new text begin Any amounts allocated to the housing pool under
subdivision 3 that are not reserved for single-family housing programs must be allocated
according to Minnesota Statutes, section 474A.061, subdivisions 2a and 4, subject to
the following conditions:
new text end

new text begin (1) other amounts in the housing pool, if any, must be allocated from the housing
pool before any allocation is made from amounts attributable to the temporary increase in
annual volume cap;
new text end

new text begin (2) any amount of the temporary increase in the annual volume cap remaining in
the housing pool on the last Monday of July 2008, or on the last Monday of July 2009, if
the temporary increase in annual volume cap is made available for calendar year 2009, or
that is allocated to the housing pool under subdivision 3, thereafter shall remain in the
housing pool for allocation until the last Monday in November 2008, or the last Monday
in November 2009, if the temporary increase in the annual volume is made available
for calendar year 2009;
new text end

new text begin (3) any allocation of the temporary increase in the annual volume cap that is
canceled under Minnesota Statutes, section 474A.061, subdivision 4, shall be returned to
the housing pool for reallocation, unless the cancellation occurs after the last Monday in
November 2008, or after the last Monday in November 2009, if the temporary increase in
the annual volume is made available for calendar year 2009, in which case the canceled
allocation is allocated to the agency; and
new text end

new text begin (4) any bonding authority attributable to the temporary increase in the annual
volume cap that has not been allocated on December 1, 2008, or on December 1, 2009, if
the temporary increase in the annual volume is made available for calendar year 2009, is
allocated to the agency.
new text end

new text begin Subd. 5. new text end

new text begin Single-family housing programs. new text end

new text begin (a) Bonding authority reserved in the
housing pool for single-family housing programs under subdivision 3 is available for
single-family housing programs for cities that applied in January 2008, and received an
allocation under Minnesota Statutes, section 474A.061, subdivision 2a, in 2008. If the
temporary increase in the annual volume is made available for calendar year 2009, the
bonding authority reserved in the housing pool for single-family housing programs under
subdivision 3 is available for single-family housing programs for cities that applied in
January 2009, and received an allocation under Minnesota Statutes, section 474A.061,
subdivision 2a, in 2009. The agency shall receive an allocation for mortgage bonds
pursuant to this subdivision. For a period of time determined by the agency, the agency
may accept applications from the cities for the volume cap.
new text end

new text begin (b) The agency may issue bonds on behalf of participating cities. The agency shall
request an allocation from the commissioner for all applicants and the commissioner
shall allocate the requested amount to the agency. Allocations shall be awarded by the
commissioner through the last Monday in November 2008 for applications received by
4:30 p.m. on the Monday of the week preceding an allocation. If the temporary increase in
the annual volume is made available for calendar year 2009, the commissioner shall award
allocations through the last Monday in November 2009 for applications received by 4:30
p.m. on the Monday of the week preceding an allocation.
new text end

new text begin Allocations must be made for each loan on a first-come, first-served basis among
the cities. The agency shall submit an application fee under Minnesota Statutes, section
474A.03, subdivision 4, and an application deposit equal to two percent of the requested
allocation to the commissioner when requesting an allocation from the housing pool
under this subdivision. After awarding an allocation and receiving a notice of issuance
for mortgage bonds issued on behalf of the participating cities, the commissioner shall
transfer the application deposit to the agency.
new text end

new text begin (c) Total allocations from the housing pool for single-family housing programs
under this subdivision may not exceed 31 percent of the allocation to the housing pool
under subdivision 3 until November 1, 2008. If the temporary increase in the annual
volume is made available for calendar year 2009, the total allocations from the housing
pool for single-family housing programs under this subdivision may not exceed 31 percent
of the allocation to the housing pool under subdivision 3 until November 1, 2009.
new text end

new text begin (d) An allocation awarded to the agency for mortgage bonds under this subdivision
may be carried forward by the agency as provided in subdivision 6.
new text end

new text begin Subd. 6. new text end

new text begin Carryforward. new text end

new text begin Any issuer that receives an allocation under this section
may carry forward the allocation to the extent permitted by federal tax law. The provisions
of Minnesota Statutes, section 474A.04, subdivision 1a, do not apply to the carryforward.
new text end

new text begin EFFECTIVE DATE. new text end

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

ARTICLE 6

PROPERTY TAXES

Section 1.

Minnesota Statutes 2006, section 126C.41, subdivision 2, is amended to read:


Subd. 2.

Retired employee health benefits.

A district may levy an amount up to the
amount the district is required by the collective bargaining agreement in effect on March
30, 1992, to pay for health insurance or unreimbursed medical expenses for licensed
and nonlicensed employees who have terminated services in the employing district and
withdrawn from active teaching service or other active service, as applicable, before July
1, deleted text begin1992deleted text endnew text begin 1998, if a sunset clause is in effect for the current collective bargaining agreementnew text end.
The total amount of the levy each year may not exceed $600,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2009 and
thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 270C.85, subdivision 2, is amended to read:


Subd. 2.

Powers and duties.

The commissioner shall have and exercise the
following powers and duties in administering the property tax laws.

(a) Confer with, advise, and give the necessary instructions and directions to local
assessors and local boards of review throughout the state as to their duties under the
laws of the state.

(b) Direct proceedings, actions, and prosecutions to be instituted to enforce the
laws relating to the liability and punishment of public officers and officers and agents of
corporations for failure or negligence to comply with the provisions of the property tax
laws, and cause complaints to be made against local assessors, members of boards of
equalization, members of boards of review, or any other assessing or taxing officer, to the
proper authority, for their removal from office for misconduct or negligence of duty.

(c) Require county attorneys to assist in the commencement of prosecutions in
actions or proceedings for removal, forfeiture, and punishment, for violation of the
property tax laws in their respective districts or counties.

(d) Require town, city, county, and other public officers to report information as to
the assessment of property, and such other information as may be needful in the work of
the commissioner, in such form as the commissioner may prescribe.

(e) Transmit to the governor, on or before the third Monday in December of each
even-numbered year, and to each member of the legislature, on or before November
15 of each even-numbered year, the report of the department for the preceding years,
showing all the taxable property subject to the property tax laws and the value of the
same, in tabulated form.

(f) Inquire into the methods of assessment and taxation and ascertain whether the
assessors faithfully discharge their duties.

new text begin (g) Assist local assessors in determining the estimated market value of industrial
special-use property. For purposes of this paragraph, "industrial special-use property"
means property that:
new text end

new text begin (1) is designed and equipped for a particular type of industry;
new text end

new text begin (2) is not easily adapted to some other use due to the unique nature of the facilities;
new text end

new text begin (3) has facilities totaling at least 75,000 square feet in size; and
new text end

new text begin (4) has a total estimated market value of $10,000,000 or greater based on the
assessor's preliminary determination.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2009 and
thereafter, for taxes payable in 2010 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2006, section 272.02, subdivision 55, is amended to read:


Subd. 55.

Electric generation facility; personal property.

Notwithstanding
subdivision 9, clause (a), attached machinery and other personal property which is part of
an electric generating facility that meets the requirements of this subdivision is exempt.
At the time of construction, the facility must (i) be designated as an innovative energy
project as defined in section 216B.1694, (ii) be within a tax relief area as defined in
section 273.134, (iii) have access to existing railroad infrastructure within less than three
miles, (iv) have received by resolution approval from the governing body of the county
and township or city in which the proposed facility is to be located for the exemption
of personal property under this subdivision, and (v) be designed to host at least 500
megawatts of electrical generation.

Construction of the first 500 megawatts of the facility must be commenced after
January 1, 2006, and before January 1, deleted text begin2010deleted text endnew text begin 2012new text end. Construction of up to an additional 750
megawatts of generation must be commenced before January 1, 2015. Property eligible
for this exemption does not include electric transmission lines and interconnections or gas
pipelines and interconnections appurtenant to the property or the facility. To qualify for an
exemption under this subdivision, the owner of the electric generation facility must have
an agreement with the host county, township or city, and school district, for payment in
lieu of personal property taxes to the host county, township or city, and school district.

Sec. 4.

Minnesota Statutes 2006, section 272.02, subdivision 84, is amended to read:


Subd. 84.

Electric generation facility; personal property.

Notwithstanding
subdivision 9, clause (a), attached machinery and other personal property which is part
of a 10.3 megawatt run-of-the-river hydroelectric generation facility and that meets the
requirements of this subdivision is exempt. At the time of construction, the facility must:

(1) utilize between 12 and 16 turbine generators at a dam site existing on March
31, 1994;

(2) be located on land within 3,000 feet of a 13.8 kilovolt distribution substation; and

(3) be eligible to receive a renewable energy production incentive payment under
section 216C.41.

Construction of the facility must be commenced after April 30, 2006, and before
January 1, deleted text begin2009deleted text endnew text begin 2011new text end. Property eligible for this exemption does not include electric
transmission lines and interconnections or gas pipelines and interconnections appurtenant
to the property or the facility.

Sec. 5.

Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 88. new text end

new text begin Fergus Falls historical zone. new text end

new text begin (a) Property located in the area of the
campus of the former state regional treatment center in the city of Fergus Falls, including
the five buildings and associated land that were acquired by the city prior to January 1,
2007, is exempt from ad valorem taxes levied under chapter 275.
new text end

new text begin (b) The exemption applies for 15 calendar years from the date specified by resolution
of the governing body of the city of Fergus Falls. For the final three assessment years of
the duration limit, the exemption applies to the following percentages of estimated market
value of the property:
new text end

new text begin (1) for the third to the last assessment year of the duration, 75 percent;
new text end

new text begin (2) for the second to the last assessment year of the duration, 50 percent; and
new text end

new text begin (3) for the last assessment year of the duration, 25 percent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2009
and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 89. new text end

new text begin Electric generation facility; personal property. new text end

new text begin (a) Notwithstanding
subdivision 9, paragraph (a), attached machinery and other personal property which is
part of a simple-cycle combustion-turbine electric generation facility that exceeds 150
megawatts of installed capacity and that meets the requirements of this subdivision is
exempt. At the time of construction, the facility must:
new text end

new text begin (1) utilize natural gas as a primary fuel;
new text end

new text begin (2) be owned by an electric generation and transmission cooperative;
new text end

new text begin (3) be located within one mile of an existing 16-inch natural gas pipeline and a
69-kilovolt and a 230-kilovolt high-voltage electric transmission line;
new text end

new text begin (4) be designed to provide peaking, emergency backup, or contingency services;
new text end

new text begin (5) have received a certificate of need under section 216B.243 demonstrating
demand for its capacity; and
new text end

new text begin (6) have received by resolution the approval from the governing bodies of the county
and the city in which the proposed facility is to be located for the exemption of personal
property under this subdivision.
new text end

new text begin (b) Construction of the facility must be commenced after January 1, 2008, and
before January 1, 2012. Property eligible for this exemption does not include electric
transmission lines and interconnections or gas pipelines and interconnections appurtenant
to the property or the facility.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2008 assessment payable in
2009 and thereafter.
new text end

Sec. 7.

new text begin [272.0213] LEASED SEASONAL-RECREATIONAL LAND.
new text end

new text begin A county board may elect, by resolution, to exempt from taxation, including the
tax under section 273.19, qualified lands. "Qualified lands" for purposes of this section
means property that:
new text end

new text begin (1) is owned by a county, city, town, the state, or the federal governments;
new text end

new text begin (2) is rented by the entity for noncommercial seasonal-recreational or noncommercial
seasonal-recreational residential use; and
new text end

new text begin (3) was rented for the purposes specified in clause (2) and was exempt from taxation
for property taxes payable in 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning for taxes payable in 2009.
new text end

Sec. 8.

new text begin [273.0645] COMMISSIONER REVIEW OF LOCAL ASSESSMENT
PRACTICES.
new text end

new text begin The commissioner of revenue must review the assessment practices in a taxing
jurisdiction if requested in writing by a qualifying number of property owners in that
taxing jurisdiction. The request must be signed by the greater of:
new text end

new text begin (1) ten percent of the registered voters who voted in the last general election; or
new text end

new text begin (2) five property owners.
new text end

new text begin The request must identify the city, town, or county and describe why a review is
sought for that taxing jurisdiction. The commissioner must conduct the review in a
reasonable amount of time and report the findings to the county board of the affected
county, to the affected city council or town board, if the review is for a specific city or
town, and to the property owner designated in the request as the person to receive the
report on behalf of all the property owners who signed the request. The commissioner
must also provide the report electronically to all property owners who signed the request
and provided an e-mail address in order to receive the report electronically.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 9.

Minnesota Statutes 2006, section 273.11, subdivision 14a, is amended to read:


Subd. 14a.

Vacant land platted on or after August 1, 2001; located in
metropolitan counties.

(a) new text beginExcept as provided in subdivision 14c, new text endall land platted on or
after August 1, 2001, located in a metropolitan county, and not improved with a permanent
structure, shall be assessed as provided in this subdivision. The assessor shall determine
the market value of each individual lot based upon the highest and best use of the property
as unplatted land. In establishing the market value of the property, the assessor shall
consider the sale price of the unplatted land or comparable sales of unplatted land of
similar use and similar availability of public utilities.

(b) The market value determined in paragraph (a) shall be increased as follows for
each of the three assessment years immediately following the final approval of the plat:
one-third of the difference between the property's unplatted market value as determined
under paragraph (a) and the market value based upon the highest and best use of the land
as platted property shall be added in each of the three subsequent assessment years.

(c) Any increase in market value after the first assessment year following the plat's
final approval shall be added to the property's market value in the next assessment year.
Notwithstanding paragraph (b), if new text beginthe property is sold or transferred, or new text endconstruction
begins before the expiration of the three years in paragraph (b), that lot shall be eligible
for revaluation in the next assessment year. The market value of a platted lot determined
under this subdivision shall not exceed the value of that lot based upon the highest and
best use of the property as platted land.

(d) For purposes of this section, "metropolitan county" means the counties of Anoka,
Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
new text end

Sec. 10.

Minnesota Statutes 2006, section 273.11, subdivision 14b, is amended to read:


Subd. 14b.

Vacant land platted on or after August 1, 2001; located in
nonmetropolitan counties.

(a) All land platted on or after August 1, 2001, located in a
nonmetropolitan county, and not improved with a permanent structure, shall be assessed
as provided in this subdivision. The assessor shall determine the market value of each
individual lot based upon the highest and best use of the property as unplatted land. In
establishing the market value of the property, the assessor shall consider the sale price
of the unplatted land or comparable sales of unplatted land of similar use and similar
availability of public utilities.

(b) The market value determined in paragraph (a) shall be increased as follows for
each of the seven assessment years immediately following the final approval of the plat:
one-seventh of the difference between the property's unplatted market value as determined
under paragraph (a) and the market value based upon the highest and best use of the land
as platted property shall be added in each of the seven subsequent assessment years.

(c) Any increase in market value after the first assessment year following the plat's
final approval shall be added to the property's market value in the next assessment year.
Notwithstanding paragraph (b), if new text beginthe property is sold or transferred, or new text endconstruction
begins before the expiration of the seven years in paragraph (b), that lot shall be eligible
for revaluation in the next assessment year. The market value of a platted lot determined
under this subdivision shall not exceed the value of that lot based upon the highest and
best use of the property as platted land.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
new text end

Sec. 11.

Minnesota Statutes 2006, section 273.11, is amended by adding a subdivision
to read:


new text begin Subd. 14c. new text end

new text begin Certain vacant land platted on or after August 1, 2001; located
in metropolitan county.
new text end

new text begin (a) All land platted on or after August 1, 2001, located in a
metropolitan county and not improved with a structure shall be eligible for the phase-in
assessment schedule under this subdivision, provided the property (i) is classified
homestead under section 273.13, subdivision 22 or 23, in the assessment year prior to the
year the initial platting begins on the property; (ii) has been owned or part-owned by the
same person for the ten consecutive years prior to the initial platting; and (iii) remains
under the same ownership in the current assessment year.
new text end

new text begin (b) Based upon the assessor's records, the assessor shall obtain the estimated market
value of each individual lot based upon the highest and best use of the property as unplatted
land for the assessment year that the property was platted. In establishing the market value
of the property, the assessor shall have considered the sale price of the unplatted land or
comparable sales of unplatted land of similar use and similar availability of public utilities.
new text end

new text begin (c) To the market value determined in paragraph (b) shall be added one-seventh
of the difference between the property's unplatted market value as determined under
paragraph (b) and the market value based upon the highest and best use of the land as
platted property in the current year, multiplied by the number of assessment years since
the property was platted, in each of the subsequent assessment years.
new text end

new text begin (d) Notwithstanding paragraph (c), if the property is sold or transferred, or
construction begins before the expiration of the phase-in in paragraph (c), that lot shall
be eligible for revaluation in the next assessment year. The market value of a platted lot
determined under this subdivision shall not exceed the value of that lot based upon the
highest and best use of the property as platted land.
new text end

new text begin (e) Any owner of eligible property platted before July 1, 2008, must file an
application with the assessor in order to receive the phase-in under this subdivision for the
remainder of the seven-year period. The application must be filed before July 1 in order
for the property to be eligible for the current year's assessment. The commissioner shall
prescribe a uniform application form and instructions.
new text end

new text begin (f) For purposes of this section, "metropolitan county" means the counties of Anoka,
Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2009 and
thereafter, except that the portion of paragraph (d) referring to a lot that is sold or
transferred is effective for taxes payable in 2010 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2006, section 273.111, subdivision 3, as amended by Laws
2008, chapter 154, article 13, section 26, is amended to read:


Subd. 3.

Requirements.

(a) Real estate consisting of ten acres or more or a nursery
or greenhouse, and qualifying for classification as class deleted text begin1b,deleted text end 2adeleted text begin, or 2bdeleted text end under section 273.13,
shall be entitled to valuation and tax deferment under this section deleted text beginonlydeleted text end if it is primarily
devoted to agricultural use,deleted text begin and meets the qualifications in subdivision 6, deleted text endand either:

(1) is the homestead of the owner, or of a surviving spouse, child, or sibling of the
owner or is real estate which is farmed with the real estate which contains the homestead
property; or

(2) has been in possession of the applicant, the applicant's spouse, parent, or sibling,
or any combination thereof, for a period of at least seven years prior to application for
benefits under the provisions of this section, or is real estate which is farmed with the
real estate which qualifies under this clause and is within four townships or cities or
combination thereof from the qualifying real estate; or

(3) is the homestead of deleted text begina shareholder in a family farm corporation as defined in
section 500.24, notwithstanding the fact that legal title to the real estate may be held in
the name of the family farm corporation
deleted text endnew text begin an individual who is part of an entity described
in paragraph (b), clause (1), (2), or (3)
new text end; or

(4) is in the possession of a nursery or greenhouse or an entity owned by a proprietor,
partnership, or corporation which also owns the nursery or greenhouse operations on the
parcel or parcelsnew text begin, provided that only the acres used to produce nursery stock qualify
for treatment under this section
new text end.

(b) Valuation of real estate under this section is limited to parcels deleted text beginthe ownership of
which is in noncorporate entities
deleted text endnew text begin owned by individuals new text end except for:

(1) new text begina new text endfamily farm deleted text begincorporations organized pursuant todeleted text endnew text begin entity or authorized farm entity
regulated under
new text end section 500.24; deleted text beginanddeleted text end

(2) new text begina poultry entity other than a limited liability entity in which the majority of the
members, partners, or shareholders are related and at least one of the members, partners,
or shareholders either resides on the land or actively operates the land; and
new text end

new text begin (3) new text endcorporations that derive 80 percent or more of their gross receipts from the
wholesale or retail sale of horticultural or nursery stock.

new text begin The terms in this paragraph have the meanings given in section 500.24, where
applicable.
new text end

(c) Land that previously qualified for tax deferment under this section and no longer
qualifies because it is not primarily used for agricultural purposes but would otherwise
qualify under deleted text beginsubdivisionsdeleted text endnew text begin Minnesota Statutes 2006, section 273.111, subdivisionnew text end 3 deleted text beginand 6deleted text endnew text begin,
new text end for a period of at least three years will not be required to make payment of the previously
deferred taxes, notwithstanding the provisions of subdivision 9. Sale of the land prior to
the expiration of the three-year period requires payment of deferred taxes as follows: sale
in the year the land no longer qualifies requires payment of the current year's deferred
taxes plus payment of deferred taxes for the two prior years; sale during the second year
the land no longer qualifies requires payment of the current year's deferred taxes plus
payment of the deferred taxes for the prior year; and sale during the third year the land
no longer qualifies requires payment of the current year's deferred taxes. Deferred taxes
shall be paid even if the land qualifies pursuant to subdivision 11a. When such property is
sold or no longer qualifies under this paragraph, or at the end of the three-year period,
whichever comes first, all deferred special assessments plus interest are payable in equal
installments spread over the time remaining until the last maturity date of the bonds issued
to finance the improvement for which the assessments were levied. If the bonds have
matured, the deferred special assessments plus interest are payable within 90 days. The
provisions of section 429.061, subdivision 2, apply to the collection of these installments.
Penalties are not imposed on any such special assessments if timely paid.

new text begin (d) Land that is enrolled in the reinvest in Minnesota program under sections
103F.501 to 103F.535, the federal Conservation Reserve Program as contained in Public
Law 99-198, or a similar state or federal conservation program does not qualify for
valuation and assessment deferral under this section. This paragraph applies to land that
has not qualified under this section for taxes payable in 2009 or previous years.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
new text end

Sec. 13.

Minnesota Statutes 2006, section 273.111, is amended by adding a subdivision
to read:


new text begin Subd. 3a. new text end

new text begin Property no longer eligible for deferment. new text end

new text begin (a) Real estate receiving
the tax deferment under this section for assessment year 2008, but that does not qualify
for the 2009 assessment year due to changes in qualification requirements under this act,
shall continue to qualify until any part of the land is sold, transferred, or subdivided,
provided that the property continues to meet the requirements of Minnesota Statutes 2006,
section 273.111, subdivision 3.
new text end

new text begin (b) When property assessed under this subdivision is withdrawn from the program or
becomes ineligible, the property shall be subject to additional taxes, in the amount equal
to the average difference between the taxes determined in accordance with subdivision
4, and the amount determined under subdivision 5, for the current year and the two
preceding years, multiplied by (1) three, in the case of class 2a property under section
273.13, subdivision 23, or any property withdrawn before January 2, 2009, or (2) seven, in
the case of property withdrawn after January 2, 2009, that is not class 2a property. The
number of years used as the multiplier must not exceed the number of years during which
the property was subject to this section. The amount determined under subdivision 5 shall
not be greater than it would have been had the actual bona fide sale price of the real
property at an arm's-length transaction been used in lieu of the market value determined
under subdivision 5. The additional taxes shall be extended against the property on the
tax list for the current year, provided that no interest or penalties shall be levied on the
additional taxes if timely paid.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 14.

Minnesota Statutes 2006, section 273.111, subdivision 4, is amended to read:


Subd. 4.

Determination of value.

new text begin(a) new text endThe value of any real estate described
in subdivision 3 shall upon timely application by the owner, in the manner provided
in subdivision 8, be determined solely with reference to its appropriate agricultural
classification and value notwithstanding sections 272.03, subdivision 8, and 273.11. deleted text beginIn
determining the value for ad valorem tax purposes, the assessor shall use sales data for
agricultural lands located outside the seven metropolitan counties having similar soil
types, number of degree days, and other similar agricultural characteristics.
deleted text end Furthermore,
the assessor shall not consider any added values resulting from nonagricultural factors.
new text begin In order to account for the presence of nonagricultural influences that may affect the value
of agricultural land, the commissioner of revenue shall develop a fair and uniform method
of determining agricultural values for each county in the state that are consistent with this
subdivision. The commissioner shall annually assign the resulting values to each county,
and these values shall be used as the basis for determining the agricultural value for all
properties in the county qualifying for tax deferment under this section.
new text end

new text begin (b) In the case of property qualifying for tax deferment only under subdivision 3a,
the value shall be based on the value in effect for assessment year 2008, multiplied by
the ratio of the total taxable market value of all property in the county for the current
assessment year divided by the total taxable market value of all property in the county
for assessment year 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2009 and
thereafter.
new text end

Sec. 15.

Minnesota Statutes 2006, section 273.111, subdivision 8, is amended to read:


Subd. 8.

Application.

Application for deferment of taxes and assessment under this
section shall be filed by May 1 of the year prior to the year in which the taxes are payable.
Any application filed hereunder and granted shall continue in effect for subsequent years
until the property no longer qualifies. deleted text beginSuchdeleted text endnew text begin Thenew text end application deleted text beginshalldeleted text endnew text begin mustnew text end be filed with the
assessor of the taxing district in which the real property is located on deleted text beginsuchdeleted text endnew text begin thenew text end form deleted text beginas
may be
deleted text end prescribed by the commissioner of revenue. The assessor may require proof by
affidavit or otherwise that the property qualifies under deleted text beginsubdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text endnew text begin
and may require the applicant to provide a copy of the appropriate schedule or form
showing farm income that is attested to by the applicant as having been included in the
most recently filed federal income tax return of the applicant
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for applications filed after May
1, 2008.
new text end

Sec. 16.

Minnesota Statutes 2006, section 273.111, subdivision 9, is amended to read:


Subd. 9.

Additional taxes.

When real property which is being, or has been valued
and assessed under this section no longer qualifies under deleted text beginsubdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text end,
the portion no longer qualifying shall be subject to additional taxes, in the amount equal to
the difference between the taxes determined in accordance with subdivision 4, and the
amount determined under subdivision 5. Provided, however, that the amount determined
under subdivision 5 shall not be greater than it would have been had the actual bona fide
sale price of the real property at an arm's-length transaction been used in lieu of the market
value determined under subdivision 5. Such additional taxes shall be extended against
the property on the tax list for the current year, provided, however, that no interest or
penalties shall be levied on such additional taxes if timely paid, and provided further, that
such additional taxes shall only be levied with respect to the last three years that the said
property has been valued and assessed under this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deferred taxes payable in 2009
and thereafter.
new text end

Sec. 17.

Minnesota Statutes 2006, section 273.111, subdivision 11, is amended to read:


Subd. 11.

Special local assessments.

The payment of special local assessments
levied after June 1, 1967, for improvements made to any real property described in
subdivision 3 together with the interest thereon shall, on timely application as provided
in subdivision 8, be deferred as long as such property meets the conditions contained in
deleted text begin subdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text endnew text begin or 3anew text end or is transferred to an agricultural preserve under
sections 473H.02 to 473H.17. If special assessments against the property have been
deferred pursuant to this subdivision, the governmental unit shall file with the county
recorder in the county in which the property is located a certificate containing the legal
description of the affected property and of the amount deferred. When such property
no longer qualifies under deleted text beginsubdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text endnew text begin or 3anew text end, all deferred special
assessments plus interest shall be payable in equal installments spread over the time
remaining until the last maturity date of the bonds issued to finance the improvement
for which the assessments were levied. If the bonds have matured, the deferred special
assessments plus interest shall be payable within 90 days. The provisions of section
429.061, subdivision 2, apply to the collection of these installments. Penalty shall not be
levied on any such special assessments if timely paid.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deferred taxes payable in 2009
and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2006, section 273.111, subdivision 11a, is amended to read:


Subd. 11a.

Continuation of tax treatment upon sale.

When real property
qualifying under deleted text beginsubdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text end is sold, no additional taxes or deferred
special assessments plus interest shall be extended against the property provided the
property continues to qualify pursuant to deleted text beginsubdivisionsdeleted text endnew text begin subdivisionnew text end 3 deleted text beginand 6deleted text end, and provided
the new owner files an application for continued deferment within 30 days after the sale.

deleted text begin For purposes of meeting the income requirements of subdivision 6, the property
purchased shall be considered in conjunction with other qualifying property owned by
the purchaser.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deferred taxes payable in 2009
and thereafter.
new text end

Sec. 19.

Minnesota Statutes 2006, section 273.111, subdivision 14, is amended to read:


Subd. 14.

Applicability of special assessment provisions.

new text begin(a) new text endThis section shall
apply to special local assessments levied after July 1, 1967, and payable in the years
thereafter, but shall not apply to any special assessments levied at any time by a county
or district court under deleted text beginthe provisions ofdeleted text end chapter 116Anew text begin or by a watershed district under
chapter 103D
new text end.

new text begin (b) For special assessments levied by a watershed district under chapter 103D before
June 1, 2008, this section is effective only for real property initially qualifying for tax
deferment after May 31, 2008. For special assessments by a watershed district under
chapter 103D levied after May 31, 2008, this section is effective for all real property
qualifying for tax deferment under this section.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 20.

Minnesota Statutes 2006, section 273.111, is amended by adding a subdivision
to read:


new text begin Subd. 17. new text end

new text begin Implementation of program. new text end

new text begin This section must be applied to eligible
properties by all county assessors, beginning no later than assessments for taxes levied
in 2009, payable in 2010, and thereafter, unless the commissioner of revenue determines
that a county is unable to comply with this requirement, in which case the county must
implement it for taxes levied in 2010, payable in 2011, and thereafter.
new text end

Sec. 21.

new text begin [273.1115] AGGREGATE RESOURCE PRESERVATION PROPERTY
TAX LAW.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For purposes of this section, "commercial aggregate
deposit" and "actively mined" have the meanings given them in section 273.13,
subdivision 23, paragraph (l).
new text end

new text begin Subd. 2. new text end

new text begin Requirement. new text end

new text begin Real estate is entitled to valuation under this section only if
all of the following requirements are met:
new text end

new text begin (1) the property is classified 1a, 1b, 2a, or 2b property under section 273.13,
subdivisions 22 and 23;
new text end

new text begin (2) the property is at least ten contiguous acres, when the application is filed under
subdivision 3;
new text end

new text begin (3) the owner has filed a completed application for deferment as specified in
subdivision 3 with the county assessor in the county in which the property is located;
new text end

new text begin (4) there are no delinquent taxes on the property; and
new text end

new text begin (5) a covenant on the land restricts its use as provided in subdivision 3, clause (4).
new text end

new text begin Subd. 3. new text end

new text begin Application. new text end

new text begin Application for valuation deferment under this section
must be filed by May 1 of the assessment year. Any application filed and granted
continues in effect for subsequent years until the property no longer qualifies, provided
that supplemental affidavits under subdivision 8 are timely filed. The application must
be filed with the assessor of the county in which the real property is located on such
form as may be prescribed by the commissioner of revenue. The application must be
executed and acknowledged in the manner required by law to execute and acknowledge a
deed and must contain at least the following information and any other information the
commissioner deems necessary:
new text end

new text begin (1) the legal description of the area;
new text end

new text begin (2) the name and address of owner;
new text end

new text begin (3) a copy of the affidavit filed under section 273.13, subdivision 23, paragraph
(l), when property is classified as:
new text end

new text begin (i) 1b under section 273.13, subdivision 22, paragraph (b);
new text end

new text begin (ii) 2a under section 273.13, subdivision 23;
new text end

new text begin (iii) 2b under section 273.13, subdivision 23; or
new text end

new text begin (iv) 2e under section 273.13, subdivision 23, paragraph (l).
new text end

new text begin The application must include a similar document with the same information as
contained in the affidavit under section 273.13, subdivision 23, paragraph (l); and
new text end

new text begin (4) a statement of proof from the owner that the land contains a restrictive covenant
limiting its use for the property's surface to that which exists on the date of the application
and limiting its future use to the preparation and removal of the commercial aggregate
deposit under its surface. To qualify under this clause, the covenant must be binding on
the owner or the owner's successor or assignee, and run with the land, except as provided
in subdivision 5 allowing for the cancellation of the covenant under certain conditions.
new text end

new text begin Subd. 4. new text end

new text begin Determination of value. new text end

new text begin Upon timely application by the owner as provided
in subdivision 3, notwithstanding sections 272.03, subdivision 8, and 273.11, the value of
any qualifying land described in subdivision 3 must be valued as if it were agricultural
property, using a per acre valuation equal to the current assessment year's average per acre
valuation of agricultural land in the county. The assessor shall not consider any additional
value resulting from potential alternative and future uses of the property. The buildings
located on the land shall be valued by the assessor in the normal manner.
new text end

new text begin Subd. 5. new text end

new text begin Cancellation of covenant. new text end

new text begin The covenant required under subdivision
3 may be canceled in two ways:
new text end

new text begin (1) by the owner beginning with the next subsequent assessment year provided
that the additional taxes as determined under subdivision 7 are paid by the owner at the
time of cancellation; or
new text end

new text begin (2) by the city or town in which the property is located beginning with the next
subsequent assessment year, if the city council or town board:
new text end

new text begin (i) changes the conditional use of the property;
new text end

new text begin (ii) revokes the mining permit; or
new text end

new text begin (iii) changes the zoning to disallow mining.
new text end

new text begin No additional taxes are imposed on the property under this clause.
new text end

new text begin Subd. 6. new text end

new text begin County termination. new text end

new text begin Within two years of the effective date of this section,
a county may, following notice and public hearing, terminate application of this section
in the county. The termination is effective upon adoption of a resolution of the county
board. A county has 60 days from receipt of the first application for enrollment under
this section to notify the applicant and any subsequent applicants of the county's intent
to begin the process of terminating application of this section in the county. The county
must act on the termination within six months. Upon termination by a vote of the county
board, all applications received prior to and during notification of intent to terminate shall
be deemed void. If the county board does not act on the termination within six months of
notification, all applications for valuation for deferment received shall be deemed eligible
for consideration to be enrolled under this section. Following this initial 60-day grace
period, a termination applies prospectively and does not affect property enrolled under this
section prior to the termination date. A county may reauthorize application of this section
by a resolution of the county board revoking the termination.
new text end

new text begin Subd. 7. new text end

new text begin Additional taxes. new text end

new text begin When real property which has been valued and assessed
under this section no longer qualifies, the portion of the land classified under subdivision
2, clause (1), is subject to additional taxes. The additional tax amount is determined by:
new text end

new text begin (1) computing the difference between (i) the current year's taxes determined in
accordance with subdivision 4, and (ii) an amount as determined by the assessor based
upon the property's current year's estimated market value of like real estate at its highest
and best use and the appropriate local tax rate; and
new text end

new text begin (2) multiplying the amount determined in clause (1) by the number of years the
land was in the program under this section. The current year's estimated market value as
determined by the assessor must not exceed the market value that would result if the
property was sold in an arms-length transaction and must not be greater than it would have
been had the actual bona fide sale price of the property been used in lieu of that market
value. The additional taxes must be extended against the property on the tax list for the
current year, except that interest or penalties must not be levied on these additional taxes if
timely paid. The additional tax under this subdivision must not be imposed on that portion
of the property which has actively been mined and has been removed from the program
based upon the supplemental affidavits filed under subdivision 8.
new text end

new text begin Subd. 8. new text end

new text begin Supplemental affidavits; mining activity on land. new text end

new text begin When any portion
of the property begins to be actively mined, the owner must file a supplemental affidavit
within 60 days from the day any aggregate is removed stating the number of acres of the
property that is actively being mined. The acres actively being mined shall be (1) valued
and classified under section 273.13, subdivision 24, in the next subsequent assessment
year, and (2) removed from the aggregate resource preservation property tax program
under this section. The additional taxes under subdivision 7 must not be imposed on the
acres that are actively being mined and have been removed from the program under this
section. Copies of the original affidavit and all supplemental affidavits must be filed
with the county assessor, the local zoning administrator, and the Department of Natural
Resources, Division of Land and Minerals. A supplemental affidavit must be filed each
time a subsequent portion of the property is actively mined, provided that the minimum
acreage change is five acres, even if the actual mining activity constitutes less than five
acres. Failure to file the affidavits timely shall result in the property losing its valuation
deferment under this section, and additional taxes must be imposed as calculated under
subdivision 7.
new text end

new text begin Subd. 9. new text end

new text begin Lien. new text end

new text begin The additional tax imposed by this section is a lien upon the property
assessed to the same extent and for the same duration as other taxes imposed upon
property within this state and, when collected, must be distributed in the manner provided
by law for the collection and distribution of other property taxes.
new text end

new text begin Subd. 10. new text end

new text begin Continuation of tax treatment upon sale. new text end

new text begin When real property qualifying
under subdivision 2 is sold, additional taxes must not be extended against the property
if the property continues to qualify under subdivision 2, and the new owner files an
application with the assessor for continued deferment within 30 days after the sale.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2009, payable
in 2010, and thereafter, except that for the 2009 assessment year, the application date
under subdivision 5 shall be September 1, 2009, and subdivision 6 is effective the day
following final enactment.
new text end

Sec. 22.

new text begin [273.113] TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE
TUBERCULOSIS MODIFIED ACCREDITED ZONE.
new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin For the purposes of this section, the following terms
have the meanings given to them:
new text end

new text begin (1) "proposed bovine tuberculosis modified accredited zone" means the modified
accredited zone proposed by the Board of Animal Health under section 35.244; and
new text end

new text begin (2) "located within" means that the herd is kept in the area for at least a part of
calendar year 2007.
new text end

new text begin Subd. 2. new text end

new text begin Eligibility; amount of credit. new text end

new text begin Agricultural land classified under section
273.13, subdivision 23, located within a proposed bovine tuberculosis modified accredited
zone is eligible for a property tax credit equal to the property tax on the parcel where the
herd had been located, excluding any tax attributable to residential structures. To begin to
qualify for the tax credit, the owner shall file an application with the county by December
1 of the levy year. The credit must be given for each subsequent taxes payable year until
the credit terminates under subdivision 4. The assessor shall indicate the amount of the
property tax reduction on the property tax statement of each taxpayer receiving a credit
under this section. The credit paid pursuant to this section shall be deducted from the tax
due on the property as provided in section 273.1393.
new text end

new text begin Subd. 3. new text end

new text begin Reimbursement for lost revenue. new text end

new text begin The county auditor shall certify to the
commissioner of revenue, as part of the abstracts of tax lists required to be filed with
the commissioner under section 275.29, the amount of tax lost to the county from the
property tax credit under subdivision 2. Any prior year adjustments must also be certified
in the abstracts of tax lists. The commissioner of revenue shall review the certifications to
determine their accuracy. The commissioner may make the changes in the certification
that are considered necessary or return a certification to the county auditor for corrections.
The commissioner shall reimburse each taxing district for the taxes lost. The payments
must be made at the time provided in section 473H.10 for payment to taxing jurisdictions
in the same proportion that the ad valorem tax is distributed. The amount necessary to
make the reimbursements under this section is annually appropriated from the general
fund to the commissioner of revenue.
new text end

new text begin Subd. 4. new text end

new text begin Termination of credit. new text end

new text begin The credits provided under this section cease to be
available beginning with taxes payable in the year following the date when the Board of
Animal Health has certified that the state is free of bovine tuberculosis.
new text end

Sec. 23.

Minnesota Statutes 2006, section 273.121, as amended by Laws 2008, chapter
154, article 13, section 28, is amended to read:


273.121 VALUATION OF REAL PROPERTY, NOTICE.

new text begin Subdivision 1. new text end

new text begin Notice. new text end

Any county assessor or city assessor having the powers of a
county assessor, valuing or classifying taxable real property shall in each year notify those
persons whose property is to be included on the assessment roll that year if the person's
address is known to the assessor, otherwise the occupant of the property. The notice shall
be in writing and shall be sent by ordinary mail at least ten days before the meeting of
the local board of appeal and equalization under section 274.01 or the review process
established under section 274.13, subdivision 1c. Upon written request by the owner of the
property, the assessor may send the notice in electronic form or by electronic mail instead
of on paper or by ordinary mail. It shall contain: (1) the market value for the current and
prior assessment, (2) the limited market value under section 273.11, subdivision 1a, for
the current and prior assessment, (3) the qualifying amount of any improvements under
section 273.11, subdivision 16, for the current assessment, (4) the market value subject
to taxation after subtracting the amount of any qualifying improvements for the current
assessment, (5) the classification of the property for the current and prior assessment,
(6) a note that if the property is homestead and at least 45 years old, improvements
made to the property may be eligible for a valuation exclusion under section 273.11,
subdivision 16
, (7) the assessor's office address, and (8) the dates, places, and times set for
the meetings of the local board of appeal and equalization, the review process established
under section 274.13, subdivision 1c, and the county board of appeal and equalization.
The commissioner of revenue shall specify the form of the notice. The assessor shall
attach to the assessment roll a statement that the notices required by this section have been
mailed. Any assessor who is not provided sufficient funds from the assessor's governing
body to provide such notices, may make application to the commissioner of revenue
to finance such notices. The commissioner of revenue shall conduct an investigation
and, if satisfied that the assessor does not have the necessary funds, issue a certification
to the commissioner of finance of the amount necessary to provide such notices. The
commissioner of finance shall issue a warrant for such amount and shall deduct such
amount from any state payment to such county or municipality. The necessary funds to
make such payments are hereby appropriated. Failure to receive the notice shall in no way
affect the validity of the assessment, the resulting tax, the procedures of any board of
review or equalization, or the enforcement of delinquent taxes by statutory means.

new text begin Subd. 2. new text end

new text begin Availability of data. new text end

new text begin The notice must state where the information on
the property is available, the times when the information may be viewed by the public,
and the county's Web site address.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for notices prepared in 2009 and
thereafter.
new text end

Sec. 24.

Minnesota Statutes 2006, section 273.124, subdivision 1, is amended to read:


Subdivision 1.

General rule.

(a) Residential real estate that is occupied and used
for the purposes of a homestead by its owner, who must be a Minnesota resident, is
a residential homestead.

Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and
used as a homestead by its owner, who must be a Minnesota resident, is an agricultural
homestead.

Dates for establishment of a homestead and homestead treatment provided to
particular types of property are as provided in this section.

Property held by a trustee under a trust is eligible for homestead classification if the
requirements under this chapter are satisfied.

The assessor shall require proof, as provided in subdivision 13, of the facts upon
which classification as a homestead may be determined. Notwithstanding any other law,
the assessor may at any time require a homestead application to be filed in order to verify
that any property classified as a homestead continues to be eligible for homestead status.
Notwithstanding any other law to the contrary, the Department of Revenue may, upon
request from an assessor, verify whether an individual who is requesting or receiving
homestead classification has filed a Minnesota income tax return as a resident for the most
recent taxable year for which the information is available.

When there is a name change or a transfer of homestead property, the assessor may
reclassify the property in the next assessment unless a homestead app