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Minnesota Legislature

Office of the Revisor of Statutes

HF 3167

4th Engrossment - 88th Legislature (2013 - 2014) Posted on 05/16/2014 06:12pm

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 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 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 4.33 4.34 4.35 4.36 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 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 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
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
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 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
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 11.34 11.35 11.36 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 12.34 12.35 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 13.33 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 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
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 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 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 18.31 18.32 18.33 18.34 18.35 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 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 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 22.33 22.34 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 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 25.32 25.33 25.34 25.35 25.36 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 26.33 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 27.36 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 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 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 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
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 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 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 38.33 38.34 38.35 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 40.35 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 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 42.36 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 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 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
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 48.35 48.36
48.37 48.38
48.39 48.40 48.41 48.42 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 49.36 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 50.34 50.35
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 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 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
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 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 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 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 59.35 59.36 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 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 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
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 65.34 65.35 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
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 70.34 70.35 70.36 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 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 74.35 74.36 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 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 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 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 81.33 81.34 81.35 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 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 83.33 83.34 83.35 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 84.34 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 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 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 88.35 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 90.34 90.35 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 91.35 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 92.32 92.33 92.34 92.35 92.36 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 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 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 97.35 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 98.34 98.35 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 99.34
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
100.32 100.33 100.34
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
101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9
102.10 102.11 102.12
102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 102.35 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 104.36 105.1 105.2
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
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
107.32 107.33 107.34 107.35 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34 108.35 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14
109.15 109.16 109.17
109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30
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
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
112.29 112.30 112.31 112.32 112.33 112.34 112.35 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8
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
113.31 113.32 113.33 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22
114.23 114.24 114.25
114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20
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
116.29 116.30 116.31 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22
117.23
117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 117.35 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14
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
119.28 119.29 119.30 119.31 119.32 119.33 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10
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
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
121.30 121.31 121.32 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15
122.16
122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24
122.25
122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11
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
123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24
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
125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 125.34 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34
126.35
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
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
130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 130.34 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19
131.20
131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 131.34 131.35
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
132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13
133.14
133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22
133.23
133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33 134.1 134.2 134.3 134.4 134.5
134.6
134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14
134.15
134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 135.1 135.2 135.3
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
135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 136.1 136.2 136.3 136.4 136.5
136.6
136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 136.35 137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 137.35 137.36 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8
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
138.30 138.31 138.32 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12
139.13
139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 139.34 139.35 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 140.35 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 141.36 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 142.34 142.35
142.36
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
145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33 145.34 145.35 145.36 146.1 146.2 146.3 146.4
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
146.26 146.27 146.28 146.29 146.30 146.31 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30
147.31
147.32 147.33 148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8
148.9
148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9
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
150.29 150.30 150.31 150.32 150.33 150.34 150.35 151.1 151.2 151.3 151.4
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
151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 152.1 152.2 152.3 152.4 152.5 152.6 152.7
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
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
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
155.30 155.31 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 156.35 156.36 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 157.35 157.36 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14
158.15 158.16
158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 158.34 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34
159.35 159.36
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
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
162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 163.35 163.36 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10
164.11 164.12
164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 165.1 165.2
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
165.28 165.29 165.30 165.31 165.32 166.1 166.2 166.3 166.4 166.5
166.6 166.7
166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 166.34 166.35 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 167.34 167.35 167.36 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21
169.22
169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19
170.20
170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33
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
173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28
174.29
174.30 174.31 174.32 174.33 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 175.33 175.34 175.35 175.36
176.1
176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9
176.10
176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29
177.30 177.31 177.32 177.33 177.34 177.35 178.1 178.2 178.3
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
179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14
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
182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28 182.29 182.30 182.31 182.32 182.33 182.34 182.35 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 183.33 183.34 183.35 183.36 184.1 184.2 184.3 184.4 184.5
184.6 184.7
184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31 184.32 184.33 184.34 184.35 185.1 185.2 185.3 185.4 185.5 185.6
185.7
185.8 185.9 185.10 185.11 185.12 185.13 185.14
185.15
185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25
186.26
186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 187.1 187.2 187.3 187.4 187.5 187.6 187.7
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
187.26 187.27 187.28 187.29 187.30 187.31 187.32 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15
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
188.29 188.30 188.31 188.32 188.33 188.34 189.1 189.2 189.3 189.4 189.5 189.6
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
190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 191.34 191.35 191.36 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 192.35 192.36 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 193.35 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 194.34 194.35 194.36 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32 195.33 195.34 195.35 195.36 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9
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
197.28 197.29 197.30 197.31 197.32 197.33 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8
198.9
198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18
198.19
198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 199.34 199.35 199.36 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25
200.26
200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15
201.16 201.17
201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 201.33 201.34 202.1 202.2 202.3 202.4 202.5
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
202.30 202.31 202.32 203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24
203.25
203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34 203.35 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12
204.13 204.14 204.15 204.16
204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34 205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 205.35 205.36 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 206.33 206.34 206.35 206.36 207.1 207.2 207.3
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
208.1 208.2 208.3
208.4 208.5
208.6 208.7 208.8
208.9

A bill for an act
relating to financing and operation of state and local government; making changes
to individual income, property, sales and use, excise, estate, mineral, tobacco,
alcohol, special, local, and other taxes and tax-related provisions; providing for
and increasing credits and refunds; modifying local government aids; modifying
property tax exclusions, exemptions, and levy deadlines; imposing a tax on
solar energy production; modifying installment payments; modifying special
service districts; modifying sales, use, and excise tax incentives and exemptions;
changing certain sales, use, and excise tax remittances; modifying and allowing
certain local sales and use taxes; providing for voluntary compliance; modifying
income tax credits and subtractions; clarifying estate tax provisions; modifying
minerals tax provisions; reallocating certain bond payments; providing for
certain local development projects; modifying tax increment finance rules;
authorizing debt service aid and local bonding authority; designating the "Old
Cedar Avenue Bridge"; changing license revocation procedures; modifying
certain county levy authority; removing obsolete, redundant, and unnecessary
laws and administrative rules administered by the Department of Revenue;
making various policy and technical changes; requiring reports; appropriating
money; amending Minnesota Statutes 2012, sections 16D.02, subdivisions 3,
6; 16D.04, subdivisions 3, 4; 16D.07; 16D.11, subdivisions 1, 3, 7; 84A.20,
subdivision 2; 84A.31, subdivision 2; 115B.49, subdivision 4; 116J.8737,
subdivision 5, as amended, by adding a subdivision; 161.14, by adding a
subdivision; 163.06, subdivision 1; 270.11, subdivision 1; 270.12, subdivisions 2,
4; 270.87; 270A.03, subdivision 2; 270B.14, subdivision 3; 270C.085; 270C.34,
subdivision 2; 270C.52, subdivision 2; 270C.56, subdivision 3; 270C.72,
subdivisions 1, 3; 272.01, subdivisions 1, 3; 272.02, subdivisions 10, 24, 93;
272.0211, subdivisions 1, 2, 4; 272.025, subdivision 1; 272.027, subdivision 1;
272.029, subdivisions 4a, 6; 272.03, subdivision 1; 273.01; 273.061, subdivision
6; 273.10; 273.11, subdivision 13; 273.112, subdivision 6a; 273.13, subdivision
34; 273.1384, subdivision 2; 273.18; 273.33, subdivision 2; 273.37, subdivision
2; 273.3711; 274.01, subdivisions 1, 2; 274.014, subdivision 3; 275.065,
subdivision 1; 275.08, subdivisions 1a, 1d; 275.74, subdivision 2; 275.75;
276A.06, subdivisions 3, as amended, 5, as amended; 279.03, subdivisions 1, 1a,
2; 279.16; 279.23; 279.25; 280.001; 280.03; 280.07; 280.11; 281.03; 281.327;
282.01, subdivision 6; 282.04, subdivision 4; 282.261, subdivisions 2, 4, 5;
282.322; 287.30; 289A.02, subdivision 7, as amended; 289A.18, subdivision
2; 289A.25, subdivision 1; 289A.60, subdivision 15; 290.01, subdivisions 5,
19a, as amended, 19f, 29; 290.015, subdivision 1; 290.07, subdivisions 1, 2;
290.081; 290.0922, subdivision 3; 290.095, subdivision 3; 290.9728, subdivision
2; 291.016, subdivision 1, as added; 291.031, as added; 296A.01, subdivision
16; 297A.67, subdivision 13a, by adding a subdivision; 297A.68, by adding
a subdivision; 297A.70, subdivision 10, by adding a subdivision; 297A.94;
297B.09; 297F.03, subdivision 2; 297F.09, subdivision 10; 297G.03, by adding
a subdivision; 297G.09, subdivision 9; 297H.06, subdivision 2; 297I.05,
subdivision 14; 298.28, subdivisions 5, as amended, 7a, as added; 298.75,
subdivisions 1, 2; 383D.41, by adding a subdivision; 383E.21, subdivisions
1, 2; 412.131; 469.176, subdivisions 1b, 3; 469.1763, subdivision 3; 469.177,
subdivision 3; 473.665, subdivision 5; 477A.0124, subdivision 5; 477A.014,
subdivision 1; 611.27, subdivisions 13, 15; Minnesota Statutes 2013 Supplement,
sections 116J.8737, subdivision 2, as amended; 116J.8738, subdivisions 2, 3,
4; 116V.03; 136A.129, subdivisions 1, 3, 5; 144F.01, subdivision 4; 270B.01,
subdivision 8; 270B.03, subdivision 1; 273.13, subdivision 25; 273.1325,
subdivisions 1, 2; 273.1398, subdivisions 3, 4; 275.70, subdivision 5; 279.37,
subdivision 2; 281.17; 289A.20, subdivision 4; 290.01, subdivisions 19, as
amended, 19b, as amended, 19d, 31, as amended; 290.091, subdivision 2, as
amended; 290.0921, subdivision 3; 290.191, subdivision 5; 290A.03, subdivision
15, as amended; 291.005, subdivision 1, as amended; 297A.61, subdivision 3,
as amended; 297A.68, subdivisions 42, 44; 297A.70, subdivisions 2, 13, 14;
297A.75, subdivisions 1, 2, 3; 297F.05, subdivision 1; 298.018, subdivision
1; 298.28, subdivision 10, as amended; 360.531, subdivision 2; 403.162,
subdivision 5; 423A.02, subdivision 3; 423A.022, subdivisions 2, 3; 465.04;
469.1763, subdivision 2; 477A.013, subdivision 8; 477A.03, subdivision 2a;
477A.12, subdivisions 1, 2; 477A.14, subdivision 1; Laws 1980, chapter 511,
sections 1, subdivision 2, as amended; 2, as amended; Laws 1999, chapter 243,
article 14, section 5, subdivision 1; Laws 2005, First Special Session chapter 3,
article 5, sections 38, subdivision 4; 44, subdivisions 3, 5; Laws 2006, chapter
259, article 3, sections 10, subdivisions 3, 4, 5; 11, subdivisions 3, 4, 5; Laws
2008, chapter 366, article 10, section 15; Laws 2013, chapter 143, article 8,
sections 3; 22; 23; 27; 37; article 9, section 23; article 11, section 10; Laws 2014,
chapter 150, article 3, section 4; proposing coding for new law in Minnesota
Statutes, chapters 69; 272; 297G; 383A; 469; 477A; repealing Minnesota Statutes
2012, sections 16D.02, subdivisions 5, 8; 16D.11, subdivision 2; 270C.53;
270C.991, subdivision 4; 272.02, subdivisions 1, 1a, 43, 48, 51, 53, 67, 72, 82;
272.027, subdivision 2; 272.031; 273.015, subdivision 1; 273.03, subdivision 3;
273.075; 273.13, subdivision 21a; 273.1383; 273.1386; 273.1398, subdivision
4b; 273.80; 275.77; 279.32; 281.173, subdivision 8; 281.174, subdivision 8;
281.328; 282.10; 282.23; 287.20, subdivision 4; 287.27, subdivision 2; 289A.56,
subdivision 7; 290.01, subdivisions 4b, 19e, 20e; 290.06, subdivisions 30, 31;
290.0674, subdivision 3; 290.191, subdivision 4; 290.33; 295.52, subdivision
7; 297A.666; 297A.68, subdivision 38; 297A.71, subdivisions 4, 5, 7, 9, 10,
17, 18, 20, 32, 41; 297F.08, subdivision 11; 297H.10, subdivision 2; 469.174,
subdivision 10c; 469.175, subdivision 2b; 469.176, subdivision 1i; 469.1764;
469.177, subdivision 10; 469.330; 469.331; 469.332; 469.333; 469.334; 469.335;
469.336; 469.337; 469.338; 469.339; 469.340, subdivisions 1, 2, 3, 5; 469.341;
477A.0124, subdivisions 1, 6; 505.173; Minnesota Statutes 2013 Supplement,
sections 273.1103; 469.340, subdivision 4; Laws 1993, chapter 375, article 9,
section 47; Minnesota Rules, parts 8002.0200, subpart 8; 8007.0200; 8100.0800;
8130.7500, subpart 7; 8130.8900, subpart 3; 8130.9500, subparts 1, 1a, 2, 3, 4, 5.

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

ARTICLE 1

PROPERTY TAX AIDS AND CREDITS

Section 1.

new text begin [69.022] VOLUNTEER RETENTION STIPEND AID PILOT.
new text end

new text begin Subdivision 1. 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 them.
new text end

new text begin (b) "Commissioner," unless otherwise specified, means the commissioner of public
safety.
new text end

new text begin (c) "Emergency medical services provider" means a licensee as defined under
section 144E.001, subdivision 8.
new text end

new text begin (d) "Independent nonprofit firefighting corporation" has the same meaning as used in
chapter 424A.
new text end

new text begin (e) "Municipality" has the meaning given in section 69.011, but only if the
municipality uses one or more qualified volunteers to provide service.
new text end

new text begin (f) "Qualified entity" means an emergency medical services provider, independent
nonprofit firefighting corporation, or municipality.
new text end

new text begin (g) "Qualified volunteer" means one of the following types of volunteers who has
provided service, for the entire prior calendar year, to one or more qualified entities:
new text end

new text begin (1) a volunteer firefighter as defined in section 299N.03, subdivision 7;
new text end

new text begin (2) a volunteer ambulance attendant as defined in section 144E.001, subdivision 15; or
new text end

new text begin (3) an emergency medical responder as defined in section 144E.001, subdivision 6,
who provides emergency medical services as a volunteer.
new text end

new text begin (h) "Pilot area" means the following groups of counties:
new text end

new text begin (1) southern Minnesota, consisting of the counties of Faribault, Fillmore, Freeborn,
Houston, and Watonwan;
new text end

new text begin (2) west central Minnesota, consisting of the counties of Chippewa, Kandiyohi,
Redwood, and Renville;
new text end

new text begin (3) central Minnesota, consisting of the counties of Morrison and Todd; and
new text end

new text begin (4) north central Minnesota, consisting of the counties of Beltrami, Clearwater,
and Mahnomen.
new text end

new text begin Subd. 2. new text end

new text begin Certification. new text end

new text begin By June 1 of the calendar year following the year in
which the qualified volunteer provided service, the commissioner shall certify to the
commissioner of revenue each qualified volunteer's name and the qualified entity for which
the qualified volunteer provided service, but the commissioner must remove duplicate
listings of qualified volunteers who provided service to more than one qualified entity so
that each qualified volunteer is listed only once. The commissioner shall also certify to the
commissioner of revenue the total amount of aid to be paid to each qualified entity under
subdivision 3. For qualified entities that are not municipalities, the commissioner must
indicate the municipality to which the aid is to be paid, as designated by the qualified entity.
new text end

new text begin Subd. 3. new text end

new text begin Aid payment and calculation. new text end

new text begin The commissioner of revenue shall pay aid
to qualified entities located in the pilot area to provide funds for the qualified entities to
pay annual volunteer retention stipends to qualified volunteers who provide services to
the qualified entities. A qualified entity is located in the pilot area if it is a municipality
located in whole or in part in the pilot area, or if it is an emergency medical services
provider or independent nonprofit firefighting corporation with its main office located in
the pilot area. The amount of the aid equals $500 multiplied by the number of qualified
volunteers. For purposes of calculating this aid, each individual providing volunteer
service, regardless of the different types of service provided, is one qualified volunteer.
The commissioner of revenue shall pay the aid to qualified entities by July 15 of the
calendar year following the year in which the qualified volunteer provided service. If a
qualified entity is not a municipality, the commissioner shall pay the aid to the treasurer of
the municipality designated by the qualified entity. The treasurer of the municipality shall,
within 30 days of receipt of the aid, transmit the aid to the qualified entity.
new text end

new text begin Subd. 4. new text end

new text begin Application. new text end

new text begin Each year each qualified entity in the pilot area may apply to
the commissioner for aid under this section. The application must be made at the time and
in the form prescribed by the commissioner and must provide sufficient information to
permit the commissioner to determine the applicant's entitlement to aid under this section.
new text end

new text begin Subd. 5. new text end

new text begin Payment of stipends. new text end

new text begin A qualified entity receiving state aid under this
section must pay the aid as retention stipends of $500 to qualified volunteers no later than
September 15 of the year in which the aid was received.
new text end

new text begin Subd. 6. new text end

new text begin Report. new text end

new text begin No later than January 15, 2018, the commissioner must report to
the chairs and ranking minority members of the legislative committees having jurisdiction
over public safety and taxes in the senate and the house of representatives, in compliance
with sections 3.195 and 3.197, on aid paid under this section. The report must include:
new text end

new text begin (1) for each county in the pilot area, a listing of the qualified entities that received
aid in each of the three years of the pilot;
new text end

new text begin (2) the amount of aid paid to each qualified entity that received aid in each of the
three years of the pilot; and
new text end

new text begin (3) for each qualified entity that received aid, the number of qualified volunteers
who were paid stipends in each of the three years of the pilot, and the number of qualified
volunteers in the year preceding the pilot.
new text end

new text begin The report must also provide information on the number of qualified volunteers
providing service to qualified entities in comparison counties in each of the three years of
the pilot and in the year preceding the pilot, and must summarize changes in the number
of qualified volunteers during the year preceding the pilot and during the three years of
the pilot both within the pilot area and in the comparison counties. For purposes of this
subdivision, "comparison counties" means counties designated by the commissioner to
include at least half of the counties that border each group of counties in the pilot area,
as specified in subdivision 1. Qualified entities in comparison counties must provide
information to the commissioner necessary to the report in this subdivision in the form
and manner required by the commissioner.
new text end

new text begin Subd. 7. new text end

new text begin Appropriation. new text end

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

new text begin Subd. 8. new text end

new text begin Sunset. new text end

new text begin This section expires for aid payable after calendar year 2017,
except that the reporting requirement in subdivision 6 remains in effect through 2018.
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 for volunteer service provided beginning in calendar years 2014, 2015, and
2016, and for aid payable in calendar years 2015, 2016, and 2017.
new text end

Sec. 2.

Minnesota Statutes 2012, section 273.1384, subdivision 2, is amended to read:


Subd. 2.

Agricultural homestead market value credit.

Property classified as
agricultural homestead under section 273.13, subdivision 23, paragraph (a), is eligible for
an agricultural credit. The credit is computed using the property's agricultural credit market
value, defined for this purpose as the property's market value excluding the market value of
the house, garage, and immediately surrounding one acre of land. The credit is equal to 0.3
percent of the first $115,000 of the property's agricultural credit market value deleted text beginminus .05deleted text endnew text begin plus
0.1
new text end percent of the property's agricultural credit market value in excess of $115,000, subject
to a maximum deleted text beginreductiondeleted text endnew text begin creditnew text end of deleted text begin$115deleted text endnew text begin $490new text end. In the case of property that is classified
as part homestead and part nonhomestead solely because not all the owners occupy or
farm the property, not all the owners have qualifying relatives occupying or farming the
property, or solely because not all the spouses of owners occupy the property, the credit
must be initially computed as if that nonhomestead agricultural land was also classified as
agricultural homestead and then prorated to the owner-occupant's percentage of ownership.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2015.
new text end

Sec. 3.

Minnesota Statutes 2013 Supplement, section 273.1398, subdivision 4, is
amended to read:


Subd. 4.

Disparity reduction credit.

(a) deleted text beginBeginning with taxes payable in 1989,
deleted text end Class 4a and class 3a property qualifies for a disparity reduction credit ifdeleted text begin: (1)deleted text end the property
is located in a border city that deleted text beginhasdeleted text endnew text begin is eligible to havenew text end an enterprise zone, as defined in
section 469.166deleted text begin; (2) the property is located in a city with a population greater than 2,500
and less than 35,000 according to the 1980 decennial census; (3) the city is adjacent to a
city in another state or immediately adjacent to a city adjacent to a city in another state;
and (4) the adjacent city in the other state has a population of greater than 5,000 and less
than 75,000 according to the 1980 decennial census
deleted text end.

(b) The credit is an amount sufficient to reduce (i) the taxes levied on class 4a
property to deleted text begin1.9deleted text endnew text begin 1.6new text end percent of the property's taxable market value and (ii) the tax on class
3a property to deleted text begin1.9deleted text endnew text begin 1.6new text end percent of taxable market value.

(c) The county auditor shall annually certify the costs of the credits to the
Department of Revenue. The department shall reimburse local governments for the
property taxes forgone as the result of the credits in proportion to their total levies.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2015.
new text end

Sec. 4.

Minnesota Statutes 2013 Supplement, section 423A.022, subdivision 2, is
amended to read:


Subd. 2.

Allocation.

new text begin(a) new text endOf the total amount appropriated as supplemental state aid:

(1) deleted text begin58.065deleted text end new text begin58.064new text end percent must be paid to the executive director of the Public
Employees Retirement Association for deposit in the public employees police and fire
retirement fund established by section 353.65, subdivision 1;

(2) 35.484 percent must be paid to municipalities other than municipalities solely
employing firefighters with retirement coverage provided by the public employees police
and fire retirement plan which qualified to receive fire state aid in that calendar year,
allocated in proportion to the most recent amount of fire state aid paid under section
69.021, subdivision 7, for the municipality bears to the most recent total fire state aid
for all municipalities other than the municipalities solely employing firefighters with
retirement coverage provided by the public employees police and fire retirement plan
paid under section 69.021, subdivision 7, with the allocated amount for fire departments
participating in the voluntary statewide lump-sum volunteer firefighter retirement plan
paid to the executive director of the Public Employees Retirement Association for deposit
in the fund established by section 353G.02, subdivision 3, and credited to the respective
account and with the balance paid to the treasurer of each municipality for transmittal
within 30 days of receipt to the treasurer of the applicable volunteer firefighter relief
association for deposit in its special fund; and

(3) 6.452 percent must be paid to the executive director of the Minnesota State
Retirement System for deposit in the state patrol retirement fund.

new text begin (b) For purposes of this section, the term "municipalities" includes independent
nonprofit firefighting corporations that participate in the voluntary statewide lump-sum
volunteer firefighter retirement plan under chapter 353G or with subsidiary volunteer
firefighter relief associations operating under chapter 424A.
new text end

Sec. 5.

Minnesota Statutes 2013 Supplement, section 477A.013, subdivision 8, is
amended to read:


Subd. 8.

City formula aid.

(a) For aids payable in 2014 only, the formula aid for a
city is equal to the sum of (1) its 2013 certified aid, and (2) the product of (i) the difference
between its unmet need and its 2013 certified aid, and (ii) the aid gap percentage.

(b) For aids payable in 2015 and thereafter, the formula aid for a city is equal to the
sum of (1) its formula aid in the previous year and (2) the product of (i) the difference
between its unmet need and its deleted text begincertifieddeleted text endnew text begin formulanew text end aid in the previous year deleted text beginunder subdivision
9
deleted text end, and (ii) the aid gap percentage.

new text begin (c) For aids payable in 2015 and thereafter, if a city's certified aid from the previous
year is greater than the sum of its unmet need plus its aid adjustment under subdivision 13,
its formula aid is adjusted to equal its unmet need.
new text end

new text begin (d) new text endNo city may have a formula aid amount less than zero. The aid gap percentage
must be the same for all citiesnew text begin subject to paragraph (b)new text end.

new text begin (e) new text endThe applicable aid gap 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. 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 begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2015 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2013 Supplement, section 477A.03, subdivision 2a, is
amended to read:


Subd. 2a.

Cities.

For aids payable in 2014, the total aid paid under section
477A.013, subdivision 9, is $507,598,012. The total aid paid under section 477A.013,
subdivision 9
, is deleted text begin$509,098,012deleted text endnew text begin $516,898,012new text end for aids payable in 2015. For aids payable
in 2016 and thereafter, the total aid paid under section 477A.013, subdivision 9, is
deleted text begin$511,598,012deleted text endnew text begin $519,398,012new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2015 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2013 Supplement, section 477A.12, subdivision 1, is
amended to read:


Subdivision 1.

Types of land; payments.

The following amounts are annually
appropriated to the commissioner of natural resources from the general fund for transfer
to the commissioner of revenue. The commissioner of revenue shall pay the transferred
funds to counties as required by sections 477A.11 to 477A.14. The amounts, based on the
acreage as of July 1 of each year prior to the payment year, are:

(1) $5.133 multiplied by the total number of acres of acquired natural resources land
or, at the county's option three-fourths of one percent of the appraised value of all acquired
natural resources land in the county, whichever is greater;

(2) $5.133, multiplied by the total number of acres of transportation wetland or, at
the county's option, three-fourths of one percent of the appraised value of all transportation
wetland in the county, whichever is greater;

(3) new text begin$5.133, multiplied by the total number of acres of wildlife management land, or,
at the county's option,
new text endthree-fourths of one percent of the appraised value of all wildlife
management land in the countynew text begin, whichever is greaternew text end;

(4) 50 percent of the dollar amount as determined under clause (1), multiplied by
the number of acres of military refuge land in the county;

(5) $1.50, multiplied by the number of acres of county-administered other natural
resources land in the county;

(6) $5.133, multiplied by the total number of acres of land utilization project land
in the county;

(7) $1.50, multiplied by the number of acres of commissioner-administered other
natural resources land in the county; and

(8) without regard to acreage, new text beginand notwithstanding the rules adopted under section
84A.55,
new text end$300,000 for local assessments under section 84A.55, subdivision 9new text begin, that shall be
divided and distributed to the counties containing state-owned lands within a conservation
area in proportion to each county's percentage of the total annual ditch assessments.
new text end

new text begin The commissioner of natural resources shall certify the number of acres and appraised
values for wildlife management lands under clause (3) for calendar year 2013 to the
commissioner of revenue by June 15, 2014. The commissioner of revenue shall make the
payment for any positive difference in the 2013 payment under clause (3) by June 30, 2014
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin The amendments to clause (3) are effective retroactively
for payments made in calendar year 2013 and later. The amendments to clause (8) are
effective for assessments payable in calendar year 2014 and later.
new text end

Sec. 8.

Minnesota Statutes 2013 Supplement, section 477A.12, subdivision 2, is
amended to read:


Subd. 2.

Procedure.

new text begin(a) new text endEach county auditor shall certify to the Department of
Natural Resources during July of each year prior to the payment year the number of acres
of county-administered other natural resources land within the county. The Department of
Natural resources may, in addition to the certification of acreage, require descriptive lists
of land so certified. The commissioner of natural resources shall determine and certify to
the commissioner of revenue by March 1 of the payment year:

(1) the number of acres and most recent appraised value of acquired natural
resources land, wildlife management land, and military refuge land within each county;

(2) the number of acres of commissioner-administered natural resources land within
each county;

(3) the number of acres of county-administered other natural resources land within
each county, based on the reports filed by each county auditor with the commissioner
of natural resources; and

(4) the number of acres of land utilization project land within each county.

new text begin (b) new text endThe commissioner of transportation shall determine and certify to the
commissioner of revenue by March 1 of the payment year the number of acres of
transportation wetland and the appraised value of the land, but only if it exceeds 500
acres in a county.

new text begin (c) Each auditor of a county that contains state-owned lands within a conservation
area shall determine and certify to the commissioner of natural resources by May 31 of
the payment year, the county's ditch assessments for state-owned lands subject to section
84A.55, subdivision 9. A joint certification for two or more counties may be submitted to
the commissioner of natural resources through the Consolidated Conservation Counties
Joint Powers Board. The commissioner of natural resources shall certify the ditch
assessments to the commissioner of revenue by June 15 of the payment year. The
commissioner of natural resources shall certify the ditch assessments under this paragraph
for payment year 2013 by June 15, 2014. The commissioner of revenue shall make the
payment for 2013 by June 30, 2014.
new text end

new text begin (d) new text endThe commissioner of revenue shall determine the distributions provided for in this
section usingnew text begin: (1)new text end the number of acres and appraised values certified by the commissioner
of natural resources and the commissioner of transportation by March 1 of the payment
yearnew text begin; and (2) ditch assessments under paragraph (c), by July 15 of the payment yearnew text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments payable in calendar
year 2014 and later.
new text end

Sec. 9.

Minnesota Statutes 2013 Supplement, section 477A.14, subdivision 1, is
amended to read:


Subdivision 1.

General distribution.

Except as provided in subdivisions 2 and 3,
40 percent of the total payment to the county shall be deposited in the county general
revenue fund to be used to provide property tax levy reduction. The remainder shall be
distributed by the county in the following priority:

deleted text begin (a)deleted text endnew text begin (1)new text end 64.2 cents, for each acre of county-administered other natural resources land
shall be deposited in a resource development fund to be created within the county treasury
for use in resource development, forest management, game and fish habitat improvement,
and recreational development and maintenance of county-administered other natural
resources land. Any county receiving less than $5,000 annually for the resource
development fund may elect to deposit that amount in the county general revenue fund;

deleted text begin (b) from the funds remaining,deleted text endnew text begin (2)new text end within 30 days of receipt of the payment to
the county, the county treasurer shall pay deleted text begineach organized township ten percent of the
amount received
deleted text endnew text begin a township with land that qualifies for paymentnew text end under section 477A.12,
subdivision 1
, clauses (1), (2), and (5) to (7)new text begin, ten percent of the payment the county
received for such land within that township
new text end. Payments for natural resources lands not
located in an organized township shall be deposited in the county general revenue fund.
Payments to counties and townships pursuant to this paragraph shall be used to provide
property tax levy reduction, except that of the payments for natural resources lands not
located in an organized township, the county may allocate the amount determined to be
necessary for maintenance of roads in unorganized townshipsdeleted text begin. Provided that, if the total
payment to the county pursuant to section 477A.12 is not sufficient to fully fund the
distribution provided for in this clause, the amount available shall be distributed to each
township and the county general revenue fund on a pro rata basis
deleted text end; and

deleted text begin (c)deleted text endnew text begin (3)new text end any remaining funds shall be deposited in the county general revenue fund.
Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
excess shall be used to provide property tax levy reduction.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for payments made in
calendar year 2013 and thereafter.
new text end

Sec. 10.

new text begin [477A.18] PRODUCTION PROPERTY 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) "Net tax capacity differential" means the positive difference, if any, by which the
local unit's net tax capacity was reduced from assessment year 2014 to assessment year
2015 due to the change in the definition of real property in section 272.03, subdivision
1, enacted by article 2, section 9. For purposes of determining the net tax capacity
differential, any property in a job opportunity building zone under section 469.314 may
not be included when calculating a local unit's net tax capacity.
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 five percent of its 2015 net tax capacity, the local unit is eligible for transition
aid computed under paragraphs (b) to (f).
new text end

new text begin (b) For aids payable in 2016, transition aid under this section for an eligible local
unit equals (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for
taxes payable in 2015.
new text end

new text begin (c) For aids payable in 2017, transition aid under this section for an eligible local
unit equals 80 percent of (1) the net tax capacity differential, times (2) the jurisdiction's
tax rate for taxes payable in 2016.
new text end

new text begin (d) For aids payable in 2018, transition aid under this section for an eligible local
unit equals 60 percent of (1) the net tax capacity differential, times (2) the jurisdiction's
tax rate for taxes payable in 2017.
new text end

new text begin (e) For aids payable in 2019, transition aid under this section for an eligible local
unit equals 40 percent of (1) the net tax capacity differential, times (2) the jurisdiction's
tax rate for taxes payable in 2018.
new text end

new text begin (f) For aids payable in 2020, transition aid under this section for an eligible local
unit equals 20 percent of (1) the net tax capacity differential, times (2) the jurisdiction's
tax rate for taxes payable in 2019.
new text end

new text begin (g) No aids shall be payable under this section in 2021 and thereafter.
new text end

new text begin (h) 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 (i) The commissioner of revenue may require counties to provide any data that the
commissioner deems necessary to administer this section.
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 beginning with assessment year 2015.
new text end

Sec. 11.

new text begin [477A.19] AQUATIC INVASIVE SPECIES PREVENTION 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 given them in this subdivision.
new text end

new text begin (b) "Aquatic invasive species" means nonnative aquatic organisms that invade water
beyond their natural and historic range.
new text end

new text begin (c) "Watercraft trailer launch" means any public water access site designed for
launching watercraft.
new text end

new text begin (d) "Watercraft trailer parking space" means a parking space designated for a boat
trailer at any public water access site designed for launching watercraft.
new text end

new text begin Subd. 2. new text end

new text begin Distribution. new text end

new text begin The money appropriated to aquatic invasive species
prevention aid under this section shall be allocated to all counties in the state as follows:
50 percent based on each county's share of watercraft trailer launches and 50 percent based
on each county's share of watercraft trailer parking spaces.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds. new text end

new text begin A county that receives a distribution under this section
must use the proceeds solely to prevent the introduction or limit the spread of aquatic
invasive species at all access sites within the county. The county must establish, by
resolution or through adoption of a plan, guidelines for the use of the proceeds. The
guidelines set by the county board may include, but are not limited to, providing for
site-level management, countywide awareness, and other procedures that the county finds
necessary to achieve compliance. The county may appropriate the proceeds directly,
or may use any portion of the proceeds to provide funding for a joint powers board or
cooperative agreement with another political subdivision, a soil and water conservation
district in the county, a watershed district in the county, or a lake association located
in the county. Any money appropriated by the county to a different entity or political
subdivision must be used as required under this section. Each county must submit a
copy of its guidelines for use of the proceeds to the Department of Natural Resources by
December 31 of the year the payments are received.
new text end

new text begin Subd. 4. new text end

new text begin Payments. new text end

new text begin The commissioner of revenue must compute the amount of
aquatic invasive species prevention aid payable to each county under this section. On or
before August 1 of each year, the commissioner shall certify the amount to be paid to
each county in the following year. The commissioner shall pay aquatic invasive species
prevention aid to counties annually at the times provided in section 477A.015. For aid
payable in 2014 only, the commissioner shall certify the amount to be paid to each county
by July 1, 2014, and payment to the counties must be made at the time provided in section
477A.015 for the first installment of local government aid.
new text end

new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin $4,500,000 in 2014, and $10,000,000 each year thereafter,
is appropriated from the general fund to the commissioner of revenue to make the
payments required under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with aid payable in 2014.
new text end

Sec. 12. new text beginADDITIONAL SUPPLEMENTAL AID REVISION FOR OMITTED
2013 INDEPENDENT NONPROFIT FIREFIGHTING CORPORATIONS.
new text end

new text begin (a) Notwithstanding any provision of Minnesota Statutes, chapter 423A, to the
contrary, this section modifies the allocation of the police and fire supplemental retirement
state aid under Minnesota Statutes 2013 Supplement, section 423A.022, for October
1, 2014.
new text end

new text begin (b) Before the allocation of the police and fire supplemental retirement state aid is
made for October 1, 2014, the commissioner of revenue shall:
new text end

new text begin (1) determine those fire departments that qualified for fire state aid under Minnesota
Statutes 2012, section 69.021, subdivision 7, on October 1, 2013, did not receive a 2013
allocation of police and fire supplemental retirement state aid, and were an independent
nonprofit firefighting corporation; and
new text end

new text begin (2) determine the amount of police and fire supplemental retirement state aid
under Minnesota Statutes 2013 Supplement, section 423A.022, that the fire departments
described in clause (1) would have received on October 1, 2013, if the fire departments
had been included in that allocation.
new text end

new text begin (c) The total amount determined in paragraph (b), clause (2), must be deducted from
the amount available for allocation under Minnesota Statutes 2013 Supplement, section
423A.022, subdivision 2, clause (2), and the commissioner of revenue shall pay to the fire
departments determined in paragraph (b), clause (1), their respective portion of the total as
an additional payment on October 1, 2014.
new text end

new text begin (d) The remaining amount after the deduction of the total amount under paragraph
(c) must be allocated as provided in section 4.
new text end

Sec. 13. new text beginSUPPLEMENTAL COUNTY PROGRAM AID FOR 2014.
new text end

new text begin (a) Each county whose certified aid for 2014 under Minnesota Statutes, section
477A.0124, is less than the aid it received under that section in 2013 shall be eligible for
supplemental aid in 2014 equal to the difference between the amount received in 2013
and the amount certified for 2014.
new text end

new text begin (b) The aid under this section shall be paid in the same manner and at the same time
as the regular aid payments under Minnesota Statutes, section 477A.0124.
new text end

new text begin (c) The amount necessary to pay supplemental aid under this section is appropriated
from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 14. new text beginSUPPLEMENTAL AGRICULTURAL CREDIT FOR TAXES PAYABLE
IN 2014 ONLY.
new text end

new text begin Subdivision 1. new text end

new text begin Eligibility. new text end

new text begin Each agricultural homestead qualifying for a credit
for taxes payable in 2014 under Minnesota Statutes, section 273.1384, is eligible for a
supplemental credit equal to the lesser of (i) $205, or (ii) the net property taxes payable on
the property, excluding the taxes attributable to the house, garage, and surrounding one acre
of land. A supplemental credit must not be paid to any property that has delinquent property
taxes. By August 15, 2014, the county auditor must notify the commissioner of revenue of
the name and address of the property owner of each homestead that received an agricultural
credit for taxes payable in 2014, along with the net taxes due upon the agricultural
homestead, whether there are any delinquent taxes on the property, and whatever other
information the commissioner deems necessary, in a form prescribed by the commissioner.
new text end

new text begin Subd. 2. new text end

new text begin Payment of supplemental credit. new text end

new text begin The commissioner must pay
supplemental credit amounts to each qualifying taxpayer by October 15, 2014.
new text end

new text begin Subd. 3. new text end

new text begin Property tax statements for taxes payable in 2015. new text end

new text begin In preparing
proposed property tax notices for taxes payable in 2015 under Minnesota Statutes, section
275.065, and final property tax statements for taxes payable in 2015 under Minnesota
Statutes, section 276.04, the auditor must indicate that the taxpayer may have received a
supplemental credit under this section for taxes payable in 2014.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin The amount necessary to make the payments required
under subdivision 2 is appropriated from the general fund to the commissioner of revenue
for fiscal year 2015.
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. 15. new text begin2013 CITY AID PENALTY FORGIVENESS; CITY OF BLUFFTON.
new text end

new text begin Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the city of
Bluffton shall receive the half of its aid payments for calendar years 2011, 2012, and
2013 under Minnesota Statutes, section 477A.013, that were withheld under Minnesota
Statutes, section 477A.017, subdivision 3, provided that the state auditor certifies to the
commissioner of revenue that it received audited financial statements from the city for
calendar years 2010, 2011, and 2012 by December 31, 2013, and for calendar year 2013
by June 30, 2014. The commissioner of revenue shall make a payment of $20,000 with
the first payment of aids under Minnesota Statutes, section 477A.015, in calendar year
2014. The commissioner shall pay the remaining amount, totaling $28,151.50, with the
first payment of aids under Minnesota Statutes, section 477A.015, in calendar year 2015.
$20,000 in fiscal year 2015 and $28,151.50 in fiscal year 2016 are appropriated from the
general fund to the commissioner of revenue to make payments 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. 16. new text beginHOMESTEAD CREDIT REFUND AND RENTER PROPERTY TAX
REFUND INCREASE.
new text end

new text begin Subdivision 1. new text end

new text begin Homestead credit refund increase. new text end

new text begin For claims filed based on taxes
payable in 2014, the commissioner shall increase by three percent the refund otherwise
payable under Minnesota Statutes, section 290A.04, subdivision 2.
new text end

new text begin Subd. 2. new text end

new text begin Renter property tax refund increase. new text end

new text begin For claims filed based on rent paid
in 2013, the commissioner shall increase by six percent the refund otherwise payable
under Minnesota Statutes, section 290A.04, subdivision 2a.
new text end

new text begin Subd. 3. new text end

new text begin No notification of appeal rights. new text end

new text begin In adjusting homestead credit refunds
and renter property tax refunds under this section, the commissioner is not required to
provide information concerning appeal rights that ordinarily must be provided whenever
the commissioner adjusts refunds payable under Minnesota Statutes, chapter 290A.
Taxpayers retain all rights to appeal adjustments under this section.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin The amount necessary to make the payments required
under this section is appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refund claims based on taxes
payable in 2014 and rent paid in 2013 only.
new text end

ARTICLE 2

PROPERTY TAXES

Section 1.

Minnesota Statutes 2013 Supplement, section 144F.01, subdivision 4,
is amended to read:


Subd. 4.

Property tax levy authority.

The district's board may levy a tax on the
taxable real and personal property in the district. The ad valorem tax levy may not exceed
0.048 percent of the estimated market value of the district or deleted text begin$400,000deleted text endnew text begin $550,000new text end, whichever
is less. The proceeds of the levy must be used as provided in subdivision 5. The board shall
certify the levy at the times as provided under section 275.07. The board shall provide the
county with whatever information is necessary to identify the property that is located within
the district. If the boundaries include a part of a parcel, the entire parcel shall be included
in the district. The county auditors must spread, collect, and distribute the proceeds of the
tax at the same time and in the same manner as provided by law for all other property taxes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments in 2015, taxes
payable in 2016, and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2012, section 272.02, subdivision 10, is amended to read:


Subd. 10.

Personal property used for pollution control.

Personal property used
primarily for the abatement and control of air, water, or land pollution is exempt to the
extent that it is so used, and real property is exempt if it is used primarily for abatement
and control of air, water, or land pollution as part of an agricultural operation, as a part
of a centralized treatment and recovery facility operating under a permit issued by the
Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota
Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
treatment facility and for the treatment, recovery, and stabilization of metals, oils,
chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
part of an electric generation system. For purposes of this subdivision, personal property
includes ponderous machinery and equipment used in a business or production activity
that at common law is considered real property.

Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of
air, water, or land pollution shall file an application with the commissioner of revenue.
new text beginThe commissioner shall develop an electronic means to notify interested parties when
electric power generation facilities have filed an application.
new text endThe Minnesota Pollution
Control Agency shall upon request of the commissioner furnish information and advice to
the commissioner.

The information and advice furnished by the Minnesota Pollution Control
Agency must include statements as to whether the equipment, device, or real property
meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
Control Agency, and whether the equipment, device, or real property is installed or
operated in accordance with it. On determining that property qualifies for exemption,
the commissioner shall issue an order exempting the property from taxation. new text beginThe
commissioner shall develop an electronic means to notify interested parties when
the commissioner has issued an order exempting property from taxation under this
subdivision.
new text endThe equipment, device, or real property shall continue to be exempt from
taxation as long as the order issued by the commissioner remains in effect.

new text begin EFFECTIVE DATE. new text end

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

Sec. 3.

Minnesota Statutes 2012, section 272.02, subdivision 24, is amended to read:


Subd. 24.

deleted text beginElectric power photovoltaic devicesdeleted text endnew text begin Solar energy generating systemsnew text end.

deleted text begin Photovoltaic devicesdeleted text endnew text begin Personal property consisting of solar energy generating systemsnew text end, as
defined in section deleted text begin216C.06, subdivision 16, installed after January 1, 1992, and used to
produce or store electric power are
deleted text endnew text begin 272.0295, isnew text end exemptnew text begin. If the real property upon which a
solar energy generating system is located is used primarily for solar energy production
subject to the production tax under section 272.0295, the real property shall be classified
as class 3a. If the real property upon which a solar energy generating system is located is
not used primarily for solar energy production subject to the production tax under section
272.0295, the real property shall be classified without regard to the system
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments in 2015, taxes
payable in 2016, and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2012, section 272.02, subdivision 93, is amended to read:


Subd. 93.

Electric generation facility; personal property.

Notwithstanding
subdivision 9, clause (a), attached machinery and other personal property that is part of
a simple-cycle electric generation facility of more than 40 megawatts and less than 125
megawatts of installed capacity and that meets the requirements of this subdivision is
exempt. At the time of construction, the facility must:

(1) utilize natural gas as a primary fuel;

(2) be located within two miles of parallel existing 36-inch natural gas pipelines and
an existing 115-kilovolt high-voltage electric transmission line;

(3) be designed to provide peaking, emergency backup, or contingency services;

(4) satisfy a resource deficiency identified in an approved integrated resource plan
filed under section 216B.2422; and

(5) have an agreement with the host county, township, and school district for
payment in lieu of personal property taxes to the host county, township, and school district
for the operating life of the facility. Any amount distributed to the school district is not
subject to the deductions under section 126C.21.

Construction of the facility must be commenced after January 1, deleted text begin2010deleted text endnew text begin 2015new text end, and
before January 1, deleted text begin2014deleted text endnew text begin 2019new 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.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments in 2015, taxes
payable in 2016, and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2012, section 272.0211, subdivision 1, is amended to read:


Subdivision 1.

Efficiency determination and certification.

An owner or operator
of a new or existing electric power generation facility, excluding wind energy conversion
systems, may apply to the commissioner of revenue for a market value exclusion on the
property as provided for in this section. This exclusion shall apply only to the market
value of the equipment of the facility, and shall not apply to the structures and the land
upon which the facility is located. The commissioner of revenue shall prescribe the forms
and procedures for this application. Upon receiving the application, the commissioner
of revenue shallnew text begin: (1) new text end request the commissioner of commerce to make a determination of
the efficiency of the applicant's electric power generation facilitynew text begin; and (2) shall develop
an electronic means to notify interested parties when electric power generation facilities
have filed an application
new text end. The commissioner of commerce shall calculate efficiency as
the ratio of useful energy outputs to energy inputs, expressed as a percentage, based
on the performance of the facility's equipment during normal full load operation. The
commissioner must include in this formula the energy used in any on-site preparation of
materials necessary to convert the materials into the fuel used to generate electricity, such as
a process to gasify petroleum coke. The commissioner shall use the Higher Heating Value
(HHV) for all substances in the commissioner's efficiency calculations, except for wood
for fuel in a biomass-eligible project under section 216B.2424; for these instances, the
commissioner shall adjust the heating value to allow for energy consumed for evaporation
of the moisture in the wood. The applicant shall provide the commissioner of commerce
with whatever information the commissioner deems necessary to make the determination.
Within 30 days of the receipt of the necessary information, the commissioner of commerce
shall certify the findings of the efficiency determination to the commissioner of revenue
and to the applicant. The commissioner of commerce shall determine the efficiency of the
facility and certify the findings of that determination to the commissioner of revenue every
two years thereafter from the date of the original certification.

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2012, section 272.0211, subdivision 2, is amended to read:


Subd. 2.

Sliding scale exclusion.

Based upon the efficiency determination provided
by the commissioner of commerce as described in subdivision 1, the commissioner of
revenue shall subtract eight percent of the taxable market value of the qualifying property
for each percentage point that the efficiency of the specific facility, as determined by the
commissioner of commerce, is above 40 percent. The reduction in taxable market value
shall be reflected in the taxable market value of the facility beginning with the assessment
year immediately following the determination. new text beginThe commissioner shall develop an
electronic means to notify interested parties of the qualifying facilities and their respective
exclusion percentages after the efficiency determination is made by the Department of
Commerce.
new text endFor a facility that is assessed by the county in which the facility is located,
the commissioner of revenue shall certify to the assessor of that county the percentage
of the taxable market value of the facility to be excluded.

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 2012, section 272.0211, subdivision 4, is amended to read:


Subd. 4.

Eligibility.

An owner or operator of a new or existing electric power
generation facility who offers electric power generated by the facility for sale is eligible
for an exclusion under this section only if:

(1) the owner or operator has received a certificate of need under section 216B.243,
if required under that section;

(2) the public utilities commission finds that an agreement exists or a good faith offer
has been made to sell the majority of the net power generated by the facility to an electric
utility which has a demonstrated need for the power. A right of first refusal satisfies the good
faith offer requirement. The commission shall have 90 days from the date the commission
receives notice of the application under subdivision 1 to make this determination; deleted text beginand
deleted text end

(3) the electric utility has agreed in advance not to offer the electric power for resale
to a retail customer located outside of the utility's assigned service area, or, if the utility is
a generation and transmission cooperative electric association, the assigned service area
of its members, unless otherwise permitted by lawnew text begin; and
new text end

new text begin (4) for any facility that was not certified as eligible for an exclusion under
subdivision 2 for property taxes payable in 2015, the facility must be converted from
coal to an alternative fuel and must have a nameplate capacity prior to conversion of
less than 75 megawatts
new text end.

For the purposes of this subdivision, "electric utility" means an entity whose primary
business function is to operate, maintain, or control equipment or facilities for providing
electric service at retail or wholesale, and includes distribution cooperative electric
associations, generation and transmission cooperative electric associations, municipal
utilities, and public utilities as defined in section 216B.02, subdivision 4.

new text begin EFFECTIVE DATE. new text end

new text begin This is section is effective for assessment year 2015 and
thereafter.
new text end

Sec. 8.

new text begin [272.0295] SOLAR ENERGY PRODUCTION TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Production tax. new text end

new text begin A tax is imposed on the production of electricity
from a solar energy generating system used as an electric power source.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin (a) For the purposes of this section, the term "solar energy
generating system" means a set of devices whose primary purpose is to produce electricity
by means of any combination of collecting, transferring, or converting solar generated
energy.
new text end

new text begin (b) The total size of a solar energy generating system under this subdivision shall
be determined according to this paragraph. Unless the systems are interconnected with
different distribution systems, the nameplate capacity of a solar energy generating system
shall be combined with the nameplate capacity of any other solar energy generating
system that is:
new text end

new text begin (1) constructed within the same 12-month period as the solar energy generating
system; and
new text end

new text begin (2) exhibits characteristics of being a single development, including but not
limited to ownership structure, an umbrella sales arrangement, shared interconnection,
revenue-sharing arrangements, and common debt or equity financing.
new text end

new text begin In the case of a dispute, the commissioner of commerce shall determine the total size of
the system and shall draw all reasonable inferences in favor of combining the systems.
new text end

new text begin (c) In making a determination under paragraph (b), the commissioner of commerce
may determine that two solar energy generating systems are under common ownership
when the underlying ownership structure contains similar persons or entities, even if the
ownership shares differ between the two systems. Solar energy generating systems are
not under common ownership solely because the same person or entity provided equity
financing for the systems.
new text end

new text begin Subd. 3. new text end

new text begin Rate of tax. new text end

new text begin (a) For a solar energy generating system with a capacity
exceeding one megawatt alternating current, the tax is $1.20 per megawatt-hour.
new text end

new text begin (b) A solar energy generating system with a capacity of one megawatt alternating
current or less is exempt from the tax imposed under this section.
new text end

new text begin Subd. 4. new text end

new text begin Reports. new text end

new text begin An owner of a solar energy generating system subject to tax
under this section shall file a report with the commissioner of revenue annually on or
before January 15 detailing the amount of electricity in megawatt-hours that was produced
by the system in the previous calendar year. The commissioner shall prescribe the form
of the report. The report must contain the information required by the commissioner to
determine the tax due to each county under this section for the current year. If an owner
of a solar energy generating system subject to taxation under this section fails to file the
report by the due date, the commissioner of revenue shall determine the tax based upon
the nameplate capacity of the system multiplied by a capacity factor of 30 percent.
new text end

new text begin Subd. 5. new text end

new text begin Notification of tax. new text end

new text begin (a) On or before February 28, the commissioner of
revenue shall notify the owner of each solar energy generating system of the tax due to
each county for the current year and shall certify to the county auditor of each county in
which the system is located the tax due from each owner for the current year.
new text end

new text begin (b) If the commissioner of revenue determines that the amount of production tax has
been erroneously calculated, the commissioner may correct the error. The commissioner
must notify the owner of the solar energy generating system of the correction and the
amount of tax due to each county and must certify the correction to the county auditor of
each county in which the system is located on or before April 1 of the current year.
new text end

new text begin Subd. 6. new text end

new text begin Payment of tax; collection. new text end

new text begin The amount of production tax determined
under subdivision 5 must be paid to the county treasurer at the time and in the manner
provided for payment of property taxes under section 277.01, subdivision 3, and, if unpaid,
is subject to the same enforcement, collection, and interest and penalties as delinquent
personal property taxes. Except to the extent inconsistent with this section, the provisions
of sections 277.01 to 277.24 and 278.01 to 278.14 apply to the taxes imposed under this
section, and for purposes of those provisions, the taxes imposed under this section are
considered personal property taxes.
new text end

new text begin Subd. 7. new text end

new text begin Distribution of revenues. new text end

new text begin Revenues from the taxes imposed under this
section must be part of the settlement between the county treasurer and the county auditor
under section 276.09. The revenue must be distributed by the county auditor or the county
treasurer to local taxing jurisdictions in which the solar energy generating system is
located as follows: 80 percent to counties; and 20 percent to cities and townships.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2015.
new text end

Sec. 9.

Minnesota Statutes 2012, section 272.03, subdivision 1, is amended to read:


Subdivision 1.

Real property.

(a) For the purposes of taxation, "real property"
includes the land itself, rails, ties, and other track materials annexed to the land, and all
buildings, structures, and improvements or other fixtures on it, bridges of bridge companies,
and all rights and privileges belonging or appertaining to the land, and all mines, iron ore
and taconite minerals not otherwise exempt, quarries, fossils, and trees on or under it.

(b) A building or structure shall include the building or structure itself, together with
all improvements or fixtures annexed to the building or structure, which are integrated
with and of permanent benefit to the building or structure, regardless of the present use
of the building, and which cannot be removed without substantial damage to itself or to
the building or structure.

(c)(i) Real property does not include tools, implements, machinery, and equipment
attached to or installed in real property for use in the business or production activity
conducted thereon, regardless of size, weight or method of attachment, and mine shafts,
tunnels, and other underground openings used to extract ores and minerals taxed under
chapter 298 together with steel, concrete, and other materials used to support such openings.

(ii) The exclusion provided in clause (i) shall not apply to machinery and equipment
includable as real estate by paragraphs (a) and (b) even though such machinery and
equipment is used in the business or production activity conducted on the real property if
and to the extent such business or production activity consists of furnishing services or
products to other buildings or structures which are subject to taxation under this chapter.

(iii) The exclusion provided in clause (i) does not apply to the exterior shell of a
structure which constitutes walls, ceilings, roofs, or floors if the shell of the structure has
structural, insulation, or temperature control functions or provides protection from the
elementsnew text begin, unless the structure is primarily used in the production of biofuels, wine, beer,
distilled beverages, or dairy products
new text end. Such an exterior shell is included in the definition
of real property even if it also has special functions distinct from that of a buildingnew text begin, or if
such an exterior shell is primarily used for the storage of ingredients or materials used in
the production of biofuels, wine, beer, distilled beverages, or dairy products, or for the
storage of finished biofuels, wine, beer, distilled beverages, or dairy products
new text end.

(d) The term real property does not include tools, implements, machinery,
equipment, poles, lines, cables, wires, conduit, and station connections which are part of a
telephone communications system, regardless of attachment to or installation in real
property and regardless of size, weight, or method of attachment or installation.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2015.
new text end

Sec. 10.

Minnesota Statutes 2012, section 273.13, subdivision 34, is amended to read:


Subd. 34.

Homestead of disabled veteran or family caregiver.

(a) All or a
portion of the market value of property owned by a veteran and serving as the veteran's
homestead under this section is excluded in determining the property's taxable market
value if the veteran has a service-connected disability of 70 percent or more as certified
by the United States Department of Veterans Affairs. To qualify for exclusion under this
subdivision, the veteran must have been honorably discharged from the United States
armed forces, as indicated by United States Government Form DD214 or other official
military discharge papers.

(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
excluded, except as provided in clause (2); and

(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.

(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the spouse
holds the legal or beneficial title to the homestead and permanently resides there, the
exclusion shall carry over to the benefit of the veteran's spouse for the current taxes payable
year and for deleted text beginfivedeleted text endnew text begin eightnew text end additional taxes payable years or until such time as the spouse
remarries, or sells, transfers, or otherwise disposes of the property, whichever comes first.
Qualification under this paragraph requires an annual application under paragraph (h).

(d) If the spouse of a member of any branch or unit of the United States armed
forces who dies due to a service-connected cause while serving honorably in active
service, as indicated on United States Government Form DD1300 or DD2064, holds the
legal or beneficial title to a homestead and permanently resides there, the spouse is entitled
to the benefit described in paragraph (b), clause (2), for deleted text beginfivedeleted text endnew text begin eightnew text end taxes payable years,
or until such time as the spouse remarries or sells, transfers, or otherwise disposes of the
property, whichever comes first.

(e) If a veteran meets the disability criteria of paragraph (a) but does not own
property classified as homestead in the state of Minnesota, then the homestead of the
veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
would otherwise qualify for under paragraph (b).

(f) In the case of an agricultural homestead, only the portion of the property
consisting of the house and garage and immediately surrounding one acre of land qualifies
for the valuation exclusion under this subdivision.

(g) A property qualifying for a valuation exclusion under this subdivision is not
eligible for the market value exclusion under subdivision 35, or classification under
subdivision 22, paragraph (b).

(h) To qualify for a valuation exclusion under this subdivision a property owner
must apply to the assessor by July 1 of each assessment year, except that an annual
reapplication is not required once a property has been accepted for a valuation exclusion
under paragraph (a) and qualifies for the benefit described in paragraph (b), clause (2), and
the property continues to qualify until there is a change in ownership. For an application
received after July 1 of any calendar year, the exclusion shall become effective for the
following assessment year.

(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.

(j) For purposes of this subdivision:

(1) "active service" has the meaning given in section 190.05;

(2) "own" means that the person's name is present as an owner on the property deed;

(3) "primary family caregiver" means a person who is approved by the secretary of
the United States Department of Veterans Affairs for assistance as the primary provider
of personal care services for an eligible veteran under the Program of Comprehensive
Assistance for Family Caregivers, codified as United States Code, title 38, section 1720G;
and

(4) "veteran" has the meaning given the term in section 197.447.

(k) The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015, and
applies to homesteads that initially qualified for the exclusion for taxes payable in 2009
and thereafter.
new text end

Sec. 11.

Minnesota Statutes 2012, section 275.065, subdivision 1, is amended to read:


Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the
contrary, on or before September deleted text begin15deleted text endnew text begin 30new text end, each deleted text begintaxing authority, other than a school district,
shall adopt a proposed budget and
deleted text endnew text begin county and each home rule charter or statutory citynew text end shall
certify to the county auditor the proposed deleted text beginor, in the case of a town, the finaldeleted text end property tax
levy for taxes payable in the following year.

(b)new text begin Notwithstanding any law or charter to the contrary, on or before September 15,
each town and each special taxing district shall adopt and certify to the county auditor a
proposed property tax levy for taxes payable in the following year. For towns, the final
certified levy shall also be considered the proposed levy.
new text end

new text begin (c)new text end On or before September 30, each school district that has not mutually agreed
with its home county to extend this date shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. The school district shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or

(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.

deleted text begin (c)deleted text endnew text begin (d)new text end If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by
deleted text beginSeptember 15deleted text endnew text begin the date specified in paragraph (a)new text end, the city shall be deemed to have certified
its levies for those taxing jurisdictions.

deleted text begin (d)deleted text endnew text begin (e)new text end For purposes of this section, deleted text begin"taxing authority" includes all home rule and
statutory cities, towns, counties, school districts, and
deleted text endnew text begin "special taxing district" means a
new text end special taxing deleted text begindistrictsdeleted text endnew text begin districtnew text end as defined in section 275.066. Intermediate school districts
that levy a tax under chapter 124 or 136D, joint powers boards established under sections
123A.44 to 123A.446, and Common School Districts No. 323, Franconia, and No. 815,
Prinsburg, are also special taxing districts for purposes of this section.

deleted text begin (e)deleted text endnew text begin (f)new text end At the meeting at which deleted text beginthedeleted text endnew text begin anew text end taxing authority, other than a town, adopts its
proposed tax levy under deleted text beginparagraph (a) or (b)deleted text endnew text begin this subdivisionnew text end, the taxing authority shall
announce the time and place of its subsequent regularly scheduled meetings at which
the budget and levy will be discussed and at which the public will be allowed to speak.
The time and place of those meetings must be included in the proceedings or summary
of proceedings published in the official newspaper of the taxing authority under section
123B.09, 375.12, or 412.191.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2015.
new text end

Sec. 12.

Minnesota Statutes 2012, section 279.03, subdivision 2, is amended to read:


Subd. 2.

Composite judgment.

deleted text beginAmounts included in composite judgments
authorized by section 279.37, subdivision 1, and confessed on or after July 1, 1982, are
subject to interest at the rate determined pursuant to section 549.09. Amounts confessed
under this authority after December 31, 1990,
deleted text endnew text begin (a) Except as provided in paragraph (b),
amounts included in composite judgments authorized by section 279.37, subdivision 1,
new text end are
subject to interest at the rate calculated under subdivision 1a. During each calendar year,
interest shall accrue on the unpaid balance of the composite judgment from the time it is
confessed until it is paid. deleted text beginThe rate of interest is subject to change each year in the same
manner that section 549.09 or subdivision 1a, whichever is applicable, for rate changes.
Interest on the unpaid contract balance on judgments confessed before July 1, 1982,
is payable at the rate applicable to the judgment at the time that it was confessed.
deleted text endnew text begin The
interest rate established at the time the judgment is confessed is fixed for the duration of
that judgment.
new text end

new text begin (b) A confession of judgment covering any part of a parcel classified as 1a or 1b,
and used as the homestead of the owner, is subject to interest at the rate provided in
section 279.37, subdivision 2, paragraph (b). This paragraph does not apply to a relative
homestead under section 273.124, subdivision 1, paragraph (c).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for confession judgments entered
into on or after January 1, 2015.
new text end

Sec. 13.

Minnesota Statutes 2013 Supplement, section 279.37, subdivision 2, is
amended to read:


Subd. 2.

Installment payments.

new text begin(a) new text endThe owner of any such parcel, or any person to
whom the right to pay taxes has been given by statute, mortgage, or other agreement, may
make and file with the county auditor of the county in which the parcel is located a written
offer to pay the current taxes each year before they become delinquent, or to contest the
taxes under Minnesota Statutes 1941, sections 278.01 to 278.13, and agree to confess
judgment for the amount provided, as determined by the county auditor. By filing the
offer, the owner waives all irregularities in connection with the tax proceedings affecting
the parcel and any defense or objection which the owner may have to the proceedings, and
also waives the requirements of any notice of default in the payment of any installment or
interest to become due pursuant to the composite judgment to be so entered. Unless the
property is subject to subdivision 1a, with the offer, the owner shall (i) tender one-tenth of
the amount of the delinquent taxes, costs, penalty, and interest, and (ii) tender all current
year taxes and penalty due at the time the confession of judgment is entered. In the offer,
the owner shall agree to pay the balance in nine equal installments, with interest as provided
in section 279.03, payable annually on installments remaining unpaid from time to time, on
or before December 31 of each year following the year in which judgment was confessed.

new text begin (b) For property which qualifies under section 279.03, subdivision 2, paragraph (b),
each year the commissioner shall set the interest rate for offers made under paragraph (a)
at the greater of five percent or two percent above the prime rate charged by banks during
the six-month period ending on September 30 of that year, rounded to the nearest full
percent, provided that the rate must not exceed the maximum annum rate specified under
section 279.03, subdivision 1a. The rate of interest becomes effective on January 1 of the
immediately succeeding year. The commissioner's determination under this subdivision is
not a rule subject to the Administrative Procedure Act in chapter 14, including section
14.386. If a default occurs in the payments under any confessed judgment entered under
this paragraph, the taxes and penalties due are subject to the interest rate specified in
section 279.03.
new text end

new text begin For the purposes of this subdivision:
new text end

new text begin (1) the term "prime rate charged by banks" means the average predominant prime
rate quoted by commercial banks to large businesses, as determined by the Board of
Governors of the Federal Reserve System; and
new text end

new text begin (2) "default" means the cancellation of the confession of judgment due to
nonpayment of the current year tax or failure to make any installment payment required by
this confessed judgment within 60 days from the date on which payment was due.
new text end

new text begin (c) The interest rate established at the time judgment is confessed is fixed for the
duration of the judgment. By October 15 of each year, the commissioner of revenue must
determine the rate of interest as provided under paragraph (b) and, by November 1 of each
year, must certify the rate to the county auditor.
new text end

new text begin (d) A qualified property owner eligible to enter into a second confession of judgment
may do so at the interest rate provided in paragraph (b).
new text end

new text begin (e) Repurchase agreements or contracts for repurchase for properties being
repurchased under section 282.261 are not eligible to receive the interest rate under
paragraph (b).
new text end

new text begin (f) new text endThe offer must be substantially as follows:

"To the court administrator of the district court of ........... county, I, .....................,
am the owner of the following described parcel of real estate located in ....................
county, Minnesota:

.............................. Upon that real estate there are delinquent taxes for the year ........., and
prior years, as follows: (here insert year of delinquency and the total amount of delinquent
taxes, costs, interest, and penalty). By signing this document I offer to confess judgment in
the sum of $...... and waive all irregularities in the tax proceedings affecting these taxes and
any defense or objection which I may have to them, and direct judgment to be entered for
the amount stated above, minus the sum of $............, to be paid with this document, which
is one-tenth or one-fifth of the amount of the taxes, costs, penalty, and interest stated above.
I agree to pay the balance of the judgment in nine or four equal, annual installments, with
interest as provided in section 279.03, payable annually, on the installments remaining
unpaid. I agree to pay the installments and interest on or before December 31 of each year
following the year in which this judgment is confessed and current taxes each year before
they become delinquent, or within 30 days after the entry of final judgment in proceedings
to contest the taxes under Minnesota Statutes, sections 278.01 to 278.13.

Dated .............., ......."

new text begin EFFECTIVE DATE. new text end

new text begin This section shall be effective for confession judgments
entered into on or after January 1, 2015.
new text end

Sec. 14.

Minnesota Statutes 2012, section 383E.21, subdivision 1, is amended to read:


Subdivision 1.

Authority to new text beginlevy property taxes and new text endincur debt.

(a) To finance the
cost of designing, constructing, and acquiring countywide public safety improvements
and equipment, including personal property, benefiting both Anoka County and the
municipalities located within Anoka County, the governing body of Anoka County may
new text begin levy property taxes for public safety improvements and equipment, andnew text end issue:

(1) capital improvement bonds under the provisions of section 373.40 as if the
infrastructure and equipment qualified as a "capital improvement" within the meaning of
section 373.40, subdivision 1, paragraph (b); and

(2) capital notes under the provisions of section 373.01, subdivision 3, as if the
equipment qualified as "capital equipment" within the meaning of section 373.01,
subdivision 3. Personal property acquired with the proceeds of the bonds or capital
notes issued under this section must have an expected useful life at least as long as the
term of debt.

(b) The outstanding principal amount of the bonds and the capital notes issued under
this section may not exceed $8,000,000 at any time. Any bonds or notes issued pursuant
to this section must only be issued after approval by a majority vote of the Anoka County
Joint Law Enforcement Council, a joint powers board.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxes payable in
2013 and thereafter and expires under Minnesota Statutes, section 383E.21, subdivision 3.
new text end

Sec. 15.

Minnesota Statutes 2012, section 383E.21, subdivision 2, is amended to read:


Subd. 2.

Treatment of levy.

Notwithstanding sections 275.065, subdivision 3,
and 276.04, the county may report the tax attributable to any levy tonew text begin fund public safety
capital improvements or equipment projects approved by the Anoka County Joint Law
Enforcement Council or
new text end pay principal and interest on bonds or notes issued under this
section as a separate line item on the proposed property tax notice and the property tax
statement. deleted text beginNotwithstanding any provision in chapter 275 or 373 to the contrary, bonds or
notes issued by Anoka County under this section must not be included in the computation
of the net debt of Anoka County.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxes payable in
2013 and thereafter and expires under Minnesota Statutes, section 383E.21, subdivision 3.
new text end

Sec. 16.

Laws 1999, chapter 243, article 14, section 5, subdivision 1, is amended to read:


Subdivision 1.

Board plan and program.

The board shall adopt a comprehensive
plan for the collection, treatment, and disposal of sewage in the district for a designated
period the board deems proper and reasonable. The board shall prepare and adopt
subsequent comprehensive plans for the collection, treatment, and disposal of sewage
in the district for each succeeding designated period as the board deems proper and
reasonable. All comprehensive plans of the district shall be subject to the planning
and zoning authority of Scott county and in conformance with all planning and zoning
ordinances of Scott county. The first plan, as modified by the board, and any subsequent
plan shall take into account the preservation and best and most economic use of water and
other natural resources in the area; the preservation, use, and potential for use of lands
adjoining waters of the state to be used for the disposal of sewage; and the impact the
disposal system will have on present and future land use in the area affected. In no case
shall the comprehensive plan provide for more than deleted text begin325deleted text endnew text begin 364new text end connections to the disposal
system. All connections must be charged a full assessment. Connections made after the
initial assessment period ends must be charged an amount equal to the initial assessment
plus an adjustment for inflation and plus any other charges determined to be reasonable
and necessary by the board. Deferred assessments may be permitted, as provided for in
Minnesota Statutes, chapter 429. The plans shall include the general location of needed
interceptors and treatment works, a description of the area that is to be served by the
various interceptors and treatment works, a long-range capital improvements program, and
any other details as the board deems appropriate. In developing the plans, the board shall
consult with persons designated for the purpose by governing bodies of any governmental
unit within the district to represent the entities and shall consider the data, resources, and
input offered to the board by the entities and any planning agency acting on behalf of one
or more of the entities. Each plan, when adopted, must be followed in the district and may
be revised as often as the board deems necessary.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the Cedar Lake area water and sanitary sewer district and its chief clerical officer timely
complete their compliance with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 17. new text beginHELENA TOWNSHIP, SCOTT COUNTY; REMOVAL OF
SUBORDINATE SERVICE DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Application. new text end

new text begin This section applies to the subordinate service district
established in Helena Township, Scott County, for the Silver Maple Bay Estates, under
Minnesota Statutes, chapter 365A.
new text end

new text begin Subd. 2. new text end

new text begin Special provision for removal of the district. new text end

new text begin Notwithstanding the
requirements of Minnesota Statutes, section 365A.095, subdivision 2, if the district is
removed as provided in Minnesota Statutes, section 365A.095, subdivision 1, after all
outstanding obligations of the district have been paid in full, the town board may vote to
sell or use the surplus of any land or equipment, or the surplus of any tax revenue or service
charge, or any part of it, collected from or associated with the district to connect the owners
of any property within the discontinued district to another public sewer system. Any
surplus not used to connect residents to such sewer system may be distributed equally to
the owners of any property within the discontinued district that were charged the extra tax
or service fee during the most recent tax year for which the tax or service fee was imposed.
Any surplus not refunded under this section must be transferred to the town's general fund.
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. new text beginCITY OF JACKSON; LIMITATION ON ABATEMENTS.
new text end

new text begin Notwithstanding the provisions of Minnesota Statutes, section 469.1813, subdivision
8, the total amount of property taxes abated by the city of Jackson in any year under
Minnesota Statutes, section 469.1813, may not exceed the greater of (1) ten percent of
the city's net tax capacity for the taxes payable year to which the abatement applies; or
(2) $240,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015 through
taxes payable in 2019.
new text end

Sec. 19. new text beginSTUDY OF ENERGY PRODUCING SYSTEMS.
new text end

new text begin (a) The commissioner of revenue shall prepare a report on the taxation of electric
energy producing systems in the state of Minnesota, including both traditional and
renewable energy sources. For purposes of this study, traditional sources include coal,
nuclear, and natural gas production and renewable sources include, but are not limited to,
solar, wind, biomass, and hydro.
new text end

new text begin (b) The report must, to the extent practicable under the appropriation and the time
available:
new text end

new text begin (1) describe, analyze, and compare the various methods by which the personal and
real property of energy producing systems, using both traditional and renewable energy
sources, are taxed under the property tax;
new text end

new text begin (2) describe, analyze, and compare the availability of any exclusions, exemptions,
or payment-in-lieu of taxation arrangements that apply to the systems and relative tax
and economic effects of the arrangements;
new text end

new text begin (3) evaluate the extent to which host political subdivisions and communities are
compensated under the existing Minnesota property tax system for the external costs
that the various types of production facilities impose on the host political subdivisions
and communities;
new text end

new text begin (4) compare the net cost of property and other taxes per unit of energy produced in
Minnesota compared to its border states, for both traditional and renewable energy sources;
new text end

new text begin (5) develop and evaluate alternative tax or fee systems for appropriately
compensating host political subdivisions and communities for the external costs imposed
by the facilities; and
new text end

new text begin (6) make recommendations for the taxation of solar energy producing systems,
including both real and personal property.
new text end

new text begin (c) The commissioner shall report the findings of the study to the committees of the
house of representatives and senate having jurisdiction over taxes by February 1, 2015,
and file the report as required by Minnesota Statutes, section 3.195.
new text end

new text begin (d) $150,000 is appropriated from the general fund in fiscal year 2015 to the
commissioner of revenue for purposes of preparing the report under this section. This is a
onetime appropriation and is not added to the base budget.
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. new text beginSTUDY OF NORTH DAKOTA OIL PRODUCTION; IMPACT ON
MINNESOTA.
new text end

new text begin (a) $250,000 in fiscal year 2015 is appropriated from the general fund to the
commissioner of employment and economic development, in consultation with the
commissioner of revenue and the commissioner of transportation, to finance a study and
analysis of the effects of current and projected oil production in North Dakota on the
Minnesota economy with special focus on the northwestern region of Minnesota and area
border cities as provided in paragraph (b).
new text end

new text begin (b) The study and analysis must address:
new text end

new text begin (1) current and projected economic, fiscal, and demographic effects and issues;
new text end

new text begin (2) direct and indirect costs and benefits and positive and negative effects, including
those upon workforce, taxation, and transportation, including the transportation of
passengers and agricultural products by railroads; and
new text end

new text begin (3) economic challenges and opportunities for economic growth or diversification.
new text end

new text begin (c) The study must be objective, evidence-based, and designed to produce empirical
data. Study data must be utilized to formulate policy recommendations on how the state,
the northwestern region of the state, and border cities may respond to the challenges and
opportunities for economic growth and financial investment that may be derived from the
regional economic changes that are the result of oil production in North Dakota.
new text end

new text begin (d) For the purposes of this section, "border cities" has the meaning given in
Minnesota Statutes, section 469.1731.
new text end

new text begin (e) The study and analysis must be conducted by an independent entity with
demonstrated knowledge in the following areas:
new text end

new text begin (1) the economy and demography of Minnesota;
new text end

new text begin (2) the domestic and foreign oil industry; and
new text end

new text begin (3) technologies, markets, and geopolitical factors that have an impact on current
and future oil production in the region.
new text end

new text begin (f) The commissioner shall report on the findings and recommendations of the study
to the committees of the house of representatives and senate having jurisdiction over
economic development, workforce issues, and taxation by February 15, 2015.
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 3

SALES, USE, AND EXCISE TAXES

Section 1.

Minnesota Statutes 2013 Supplement, section 116J.8738, subdivision 2,
is amended to read:


Subd. 2.

Qualified business.

(a) A business is a qualified business if it satisfies the
requirement of this paragraph and is not disqualified under the provisions of paragraph
(b). To qualify, the business must:

(1) have operated its trade or business in a city or cities in greater Minnesota for at
least one year before applying under subdivision 3;

(2) pay or agree to pay in the future each employee compensation, including benefits
not mandated by law, that on an annualized basis equal at least 120 percent of the federal
poverty level for a family of four;

(3) plan and agree to expand its employment in one or more cities in greater Minnesota
by the minimum number of employees required under subdivision 3, paragraph (c); and

(4) have received certification from the commissioner under subdivision 3 that
it is a qualified business.

(b) A business is not a qualified business if it is either:

(1) primarily engaged in making retail sales to purchasers who are physically present
at the business's location or locations in greater Minnesota; deleted text beginor
deleted text end

(2) a public utility, as defined in section 336B.01new text begin; or
new text end

new text begin (3) primarily engaged in lobbying; gambling; entertainment; professional sports;
political consulting; leisure; hospitality; or professional services provided by attorneys,
accountants, business consultants, physicians, or health care consultants
new text end.

(c) The requirements in paragraph (a) that the business's operations and expansion
be located in a city do not apply to an agricultural processing facility.

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 2013 Supplement, section 116J.8738, subdivision 3, is
amended to read:


Subd. 3.

Certification of qualified business.

(a) A business may apply to the
commissioner for certification as a qualified business under this section. The commissioner
shall specify the form of the application, the manner and times for applying, and the
information required to be included in the application. The commissioner may impose an
application fee in an amount sufficient to defray the commissioner's cost of processing
certifications. A business must file a copy of its application with the chief clerical officer
of the city at the same time it applies to the commissioner. For an agricultural processing
facility located outside the boundaries of a city, the business must file a copy of the
application with the county auditor.

(b) The commissioner shall certify each business as a qualified business that:

(1) satisfies the requirements of subdivision 2;

(2) the commissioner determines would not expand its operations in greater
Minnesota without the tax incentives available under subdivision 4; and

(3) enters a business subsidy agreement with the commissioner that pledges to
satisfy the minimum expansion requirements of paragraph (c) within three years or less
following execution of the agreement.

The commissioner must act on an application within deleted text begin60deleted text endnew text begin 90 new text end days after its filing.
Failure by the commissioner to take action within the deleted text begin60-daydeleted text endnew text begin 90-daynew text end period is deemed
approval of the application.

deleted text begin (c) The following minimum expansion requirements apply, based on the number of
employees of the business at locations in greater Minnesota:
deleted text end

deleted text begin (1) a business that employs 50 or fewer full-time equivalent employees in greater
Minnesota when the agreement is executed must increase its employment by five or more
full-time equivalent employees;
deleted text end

deleted text begin (2) a business that employs more than 50 but fewer than 200 full-time equivalent
employees in greater Minnesota when the agreement is executed must increase the number
of its full-time equivalent employees in greater Minnesota by at least ten percent; or
deleted text end

deleted text begin (3) a business that employs 200 or more full-time equivalent employees in greater
Minnesota when the agreement is executed must increase its employment by at least 21
full-time equivalent employees
deleted text endnew text begin (c) The business must increase the number of full-time
equivalent employees in greater Minnesota from the time the business subsidy agreement
is executed by two employees or ten percent, whichever is greater
new text end.

(d) The city, or a county for an agricultural processing facility located outside the
boundaries of a city, in which the business proposes to expand its operations may file
comments supporting or opposing the application with the commissioner. The comments
must be filed within 30 days after receipt by the city of the application and may include a
notice of any contribution the city or county intends to make to encourage or support the
business expansion, such as the use of tax increment financing, property tax abatement,
additional city or county services, or other financial assistance.

(e) Certification of a qualified business is effective for the deleted text begin12-yeardeleted text endnew text begin seven-yearnew text end period
beginning on the first day of the calendar month immediately following deleted text beginexecution of
the business subsidy agreement
deleted text endnew text begin the date that the commissioner informs the business of
the award of the benefit
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. 3.

Minnesota Statutes 2013 Supplement, section 116J.8738, subdivision 4, is
amended to read:


Subd. 4.

Available tax incentives.

A qualified business is entitled to a sales tax
exemption, new text beginup to $2,000,000 annually and $10,000,000 during the total period of the
agreement,
new text endas provided in section 297A.68, subdivision 44, for purchases made during
the period the business was certified as a qualified business under this section.new text begin The
commissioner has discretion to set the maximum amounts of the annual and total sales tax
exemption allowed for each qualifying business as part of the business subsidy agreement.
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. 4.

Minnesota Statutes 2013 Supplement, section 289A.20, subdivision 4, is
amended to read:


Subd. 4.

Sales and use tax.

(a) The taxes imposed by chapter 297A are due and
payable to the commissioner monthly on or before the 20th day of the month following the
month in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph
(f) or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.

(b) A vendor having a liability of deleted text begin$120,000deleted text endnew text begin $250,000new text end or more during a fiscal year
ending June 30 must remit the June liability for the next year in the following manner:

(1) Two business days before June 30 of the year, the vendor must remit deleted text begin90deleted text endnew text begin 81.4
new text end percent of the estimated June liability to the commissioner.

(2) On or before August 20 of the year, the vendor must pay any additional amount
of tax not remitted in June.

(c) A vendor having a liability of:

(1) $10,000 or more, but less than deleted text begin$120,000deleted text endnew text begin $250,000new text end during a fiscal year ending
June 30, 2013, and fiscal years thereafter, must remit by electronic means all liabilities
on returns due for periods beginning in all subsequent calendar years on or before the
20th day of the month following the month in which the taxable event occurred, or on
or before the 20th day of the month following the month in which the sale is reported
under section 289A.18, subdivision 4; or

(2) deleted text begin$120,000deleted text endnew text begin $250,000new text end or more, during a fiscal year ending June 30, deleted text begin2009deleted text endnew text begin 2013new text end,
and fiscal years thereafter, must remit by electronic means all liabilities in the manner
provided in paragraph (a) on returns due for periods beginning in the subsequent calendar
year, except for deleted text begin90deleted text end new text begin 81.4new text end percent of the estimated June liability, which is due two business
days before June 30. The remaining amount of the June liability is due on August 20.

(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
religious beliefs from paying electronically shall be allowed to remit the payment by mail.
The filer must notify the commissioner of revenue of the intent to pay by mail before
doing so on a form prescribed by the commissioner. No extra fee may be charged to a
person making payment by mail under this paragraph. The payment must be postmarked
at least two business days before the due date for making the payment in order to be
considered paid on a timely basis.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 5.

Minnesota Statutes 2012, section 289A.60, subdivision 15, is amended to read:


Subd. 15.

Accelerated payment of June sales tax liability; penalty for
underpayment.

For payments made after December 31, deleted text begin2006deleted text endnew text begin 2013new text end, if a vendor is
required by law to submit an estimation of June sales tax liabilities and deleted text begin90deleted text end new text begin81.4 new text endpercent
payment by a certain date, the vendor shall pay a penalty equal to ten percent of the
amount of actual June liability required to be paid in June less the amount remitted in
June. The penalty must not be imposed, however, if the amount remitted in June equals
the lesser of deleted text begin90deleted text endnew text begin 81.4new text end percent of the preceding May's liability or deleted text begin90deleted text endnew text begin 81.4new text end percent of the
average monthly liability for the previous calendar year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 6.

Minnesota Statutes 2012, section 297A.67, subdivision 13a, is amended to read:


Subd. 13a.

Instructional materials.

Instructional materials, other than textbooks,
that are prescribed for use in conjunction with a course of study in a postsecondary school,
college, university, or private career school to students who are regularly enrolled at such
institutions are exempt. For purposes of this subdivision, "instructional materials" means
materials required to be used directly in the completion of the course of study, including,
but not limited to, interactive CDs, tapes, new text begindigital audio works, digital audiovisual works,
new text endand computer software.

Instructional materials do not include general reference works or other items
incidental to the instructional process such as pens, pencils, paper, folders, or computers.
For purposes of this subdivision, "school" and "private career school" have the meanings
given in subdivision 13.

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 2012, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 33. new text end

new text begin Presentations accessed as digital audio and audiovisual works.
new text end

new text begin The charge for a live or prerecorded presentation, such as a lecture, seminar,
workshop, or course, where participants access the presentation as a digital audio
work or digital audiovisual work, and are connected to the presentation via the
Internet, telecommunications equipment or other device that transfers the presentation
electronically, is exempt if:
new text end

new text begin (1) participants and the presenter, during the time that participants access the
presentation, are able to give, receive, and discuss the presentation with each other,
although the amount of interaction and when in the presentation the interaction occurs
may be limited by the presenter; and
new text end

new text begin (2) for those presentations where participants are given the option to attend the
same presentation in person:
new text end

new text begin (i) any limitations on the amount of interaction and when it occurs during the
presentation are the same for those participants accessing the presentation electronically
as those attending in person; and
new text end

new text begin (ii) the admission to the in person presentation is not subject to tax under this chapter.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end

Sec. 8.

Minnesota Statutes 2012, section 297A.68, is amended by adding a subdivision
to read:


new text begin Subd. 3a. new text end

new text begin Coin-operated entertainment and amusement devices. new text end

new text begin Coin-operated
entertainment and amusement devices including, but not limited to, fortune-telling
machines, cranes, foosball and pool tables, video and pinball games, batting cages, rides,
photo or video booths, and jukeboxes, are exempt when purchased by retailers selling
admission to places of amusement and making available amusement devices as provided
in section 297A.61, subdivision 3, paragraph (g), clause (1). Coin-operated entertainment
and amusement devices do not include vending machines, lottery devices, or gaming
devices as described in chapters 297E and 349.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end

Sec. 9.

Minnesota Statutes 2013 Supplement, section 297A.68, subdivision 42, is
amended to read:


Subd. 42.

Qualified data centers.

(a) Purchases of enterprise information
technology equipment and computer software for use in a qualified data center, or a
qualified refurbished data center, are exemptnew text begin, except that computer software maintenance
agreements are exempt for purchases made after June 30, 2013
new text end. The tax on purchases
exempt under this paragraph must be imposed and collected as if the rate under section
297A.62, subdivision 1, applied, and then refunded after June 30, 2013, in the manner
provided in section 297A.75. This exemption includes enterprise information technology
equipment and computer software purchased to replace or upgrade enterprise information
technology equipment and computer software in a qualified data center, or a qualified
refurbished data center.

(b) Electricity used or consumed in the operation of a qualified data center new text beginor
qualified refurbished data center
new text endis exempt.

(c) For purposes of this subdivision, "qualified data centerdeleted text begin, or a qualified refurbished
data center,
deleted text end " means a facility in Minnesota:

(1) that is comprised of one or more buildings that consist in the aggregate of
at least 25,000 square feet, and that are located on a single parcel or on contiguous
parcels, where the total cost of construction or refurbishment, investment in enterprise
information technology equipment, and computer software is at least $30,000,000 within a
48-month periodnew text begin. The 48-month period begins no sooner than July 1, 2012, except that
costs for computer software maintenance agreements purchased before July 1, 2013, are
not included in determining if the $30,000,000 threshold has been met
new text end;

(2) that is constructed or substantially refurbished after June 30, 2012, where
"substantially refurbished" means that at least 25,000 square feet have been rebuilt or
modified, including:

(i) installation of enterprise information technology equipmentdeleted text begin,deleted text endnew text begin;new text end environmental
control, computer software, and energy efficiency improvements; and

(ii) building improvements; and

(3) that is used to house enterprise information technology equipment, where the
facility has the following characteristics:

(i) uninterruptible power supplies, generator backup power, or both;

(ii) sophisticated fire suppression and prevention systems; and

(iii) enhanced security. A facility will be considered to have enhanced security if it
has restricted access to the facility to selected personnel; permanent security guards; video
camera surveillance; an electronic system requiring pass codes, keycards, or biometric
scans, such as hand scans and retinal or fingerprint recognition; or similar security features.

In determining whether the facility has the required square footage, the square footage
of the following spaces shall be included if the spaces support the operation of enterprise
information technology equipment: office space, meeting space, and mechanical and
other support facilities. For purposes of this subdivision, "computer software" includes,
but is not limited to, software utilized or loaded at deleted text beginthedeleted text end new text beginanew text end qualified data center new text beginor qualified
refurbished data center
new text end, including maintenance, licensing, and software customization.

(d) For purposes of this subdivision, a "qualified refurbished data center" means an
existing facility that qualifies as a data center under paragraph (c), clauses (2) and (3), but
that is comprised of one or more buildings that consist in the aggregate of at least 25,000
square feet, and that are located on a single parcel or contiguous parcels, where the total
cost of construction or refurbishment, investment in enterprise information technology
equipment, and computer software is at least $50,000,000 within a 24-month period.

(e) For purposes of this subdivision, "enterprise information technology equipment"
means computers and equipment supporting computing, networking, or data storage,
including servers and routers. It includes, but is not limited to: cooling systems,
cooling towers, and other temperature control infrastructure; power infrastructure for
transformation, distribution, or management of electricity used for the maintenance and
operation of a qualified data center new text beginor qualified refurbished data centernew text end, including but
not limited to exterior dedicated business-owned substations, backup power generation
systems, battery systems, and related infrastructure; and racking systems, cabling, and
trays, which are necessary for deleted text beginthedeleted text end new text beginanew text end maintenance and operation of the qualified data center
new text beginor qualified refurbished data centernew text end.

(f) A qualified data center new text beginor qualified refurbished data center new text endmay claim the
exemptions in this subdivision for purchases made either within 20 years of the date of
its first purchase qualifying for the exemption under paragraph (a), or by June 30, 2042,
whichever is earlier.

(g) The purpose of this exemption is to create jobs in the construction and data
center industries.

(h) This subdivision is effective for sales and purchases made deleted text beginafter June 30, 2012,
and
deleted text end before July 1, 2042.

new text begin (i)(1) The commissioner of employment and economic development must certify
to the commissioner of revenue, in a format approved by the commissioner of revenue,
when a qualified data center has met the requirements under paragraph (c) or a qualified
refurbished data center has met the requirements under paragraph (d). The certification
must provide the following information regarding each qualified data center or qualified
refurbished data center:
new text end

new text begin (i) the total square footage amount;
new text end

new text begin (ii) the total amount of construction or refurbishment costs and the total amount of
qualifying investments in enterprise information technology equipment and computer
software; and
new text end

new text begin (iii) the beginning and ending of the applicable period under either paragraph (c) or
(d) in which the qualifying expenditures and purchases under item (ii) were made, but in
no case shall the period begin before July 1, 2012;
new text end

new text begin (2) Any refund for sales tax paid on qualifying purchases under this subdivision must
not be issued unless the commissioner of revenue has received the certification required
under clause (1) either from the commissioner of employment and economic development
or the qualified data center or qualified refurbished data center claiming the refund; and
new text end

new text begin (3) The commissioner of employment and economic development must annually
notify the commissioner of revenue of the qualified data centers that are projected to meet
the requirements under paragraph (c) and the qualified refurbished data centers that are
projected to meet the requirements under paragraph (d) in each of the next four years. The
notification must provide the information required under clause (1), items (i) to (iii), for
each qualified data center or qualified refurbished data center.
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. 10.

Minnesota Statutes 2013 Supplement, section 297A.68, subdivision 44,
is amended to read:


Subd. 44.

Greater Minnesota business expansions.

(a) Purchases and use of
tangible personal property or taxable services by a qualified business, as defined in section
116J.8738, are exempt if:

(1) the business subsidy agreement provides that the exemption under this
subdivision applies;

(2) the property or services are primarily used or consumed new text beginat the facility new text endin greater
Minnesotanew text begin identified in the business subsidy agreementnew text end; and

(3) the purchase was made and delivery received during the duration of the
certification of the business as a qualified business under section 116J.8738.

(b) Purchase and use of construction materials and supplies used or consumed in,
and equipment incorporated into, the construction of improvements to real property in
greater Minnesota are exempt if the improvements after completion of construction are
to be used in the conduct of the trade or business of the qualified business, as defined in
section 116J.8738. This exemption applies regardless of whether the purchases are made
by the business or a contractor.

(c) The exemptions under this subdivision apply to a local sales and use tax.

(d) The tax on purchases imposed under this subdivision must be imposed and
collected as if the rate under section 297A.62 applied, and then refunded in the manner
provided in section 297A.75. new text beginThe total amount refunded for a facility over the certification
period is limited to the amount listed in the business subsidy agreement.
new text endNo more than
$7,000,000 may be refunded in a fiscal year for all purchases under this subdivision.
Refunds must be allocated on a first-come, first-served basis. If more than $7,000,000 of
eligible claims are made in a fiscal year, claims by qualified businesses carry over to the
next fiscal year, and the commissioner must first allocate refunds to qualified businesses
eligible for a refund in the preceding fiscal year. Any portion of the balance of funds
allocated for refunds under this paragraph does not cancel and shall be carried forward to
and available for refunds in subsequent fiscal years.new text begin Notwithstanding section 297A.75,
subdivision 4, for an eligible refund claim that carries over to a subsequent fiscal year, the
interest on the amount carried over must be paid on the refund no sooner than from 90
days after July 1 of the fiscal year in which funds are available for the eligible claim.
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. 11.

Minnesota Statutes 2013 Supplement, section 297A.70, subdivision 2, is
amended to read:


Subd. 2.

Sales to government.

(a) All sales, except those listed in paragraph (b),
to the following governments and political subdivisions, or to the listed agencies or
instrumentalities of governments and political subdivisions, are exempt:

(1) the United States and its agencies and instrumentalities;

(2) school districts, local governments, the University of Minnesota, state universities,
community colleges, technical colleges, state academies, the Perpich Minnesota Center for
Arts Education, and an instrumentality of a political subdivision that is accredited as an
optional/special function school by the North Central Association of Colleges and Schools;

(3) hospitals and nursing homes owned and operated by political subdivisions of
the state of tangible personal property and taxable services used at or by hospitals and
nursing homes;

(4) new text beginnotwithstanding paragraph (d), the sales and purchases by new text endthe Metropolitan
Councildeleted text begin, for its purchasesdeleted text end of vehicles and repair parts to equip operations provided for in
section 473.4051new text begin are exempt through December 31, 2016new text end;

(5) other states or political subdivisions of other states, if the sale would be exempt
from taxation if it occurred in that state; and

(6) public libraries, public library systems, multicounty, multitype library systems
as defined in section 134.001, county law libraries under chapter 134A, state agency
libraries, the state library under section 480.09, and the Legislative Reference Library.

(b) This exemption does not apply to the sales of the following products and services:

(1) building, construction, or reconstruction materials purchased by a contractor
or a subcontractor as a part of a lump-sum contract or similar type of contract with a
guaranteed maximum price covering both labor and materials for use in the construction,
alteration, or repair of a building or facility;

(2) construction materials purchased by tax exempt entities or their contractors to
be used in constructing buildings or facilities which will not be used principally by the
tax exempt entities;

(3) the leasing of a motor vehicle as defined in section 297B.01, subdivision 11,
except for leases entered into by the United States or its agencies or instrumentalities;

(4) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause
(2), and prepared food, candy, soft drinks, and alcoholic beverages as defined in section
297A.67, subdivision 2, except for lodging, prepared food, candy, soft drinks, and alcoholic
beverages purchased directly by the United States or its agencies or instrumentalities; or

(5) goods or services purchased by a local government as inputs to deleted text begingoods and
services that are generally provided by a private business and the purchases would be
taxable if made by a private business engaged in the same activity
deleted text endnew text begin a liquor store, gas or
electric utility, solid waste hauling service, solid waste recycling service, landfill, golf
course, marina, campground, cafe, or laundromat
new text end.

(c) As used in this subdivision, "school districts" means public school entities and
districts of every kind and nature organized under the laws of the state of Minnesota, and
any instrumentality of a school district, as defined in section 471.59.

(d) deleted text beginAs used in this subdivisiondeleted text endnew text begin For purposes of the exemption granted under this
subdivision
new text end, "local governments" deleted text beginmeansdeleted text endnew text begin has the following meaning:
new text end

new text begin (1) for the period prior to January 1, 2016, local governments means statutory or
home rule charter
new text end cities, counties, and townshipsnew text begin;
new text end

new text begin (2) for the period of January 1, 2016, to December 31, 2016, local governments
means statutory or home rule charter cities, counties, and townships; special districts as
defined under section 6.465, except for the Metropolitan Council under sections 473.123
to 473.549; any instrumentality of a statutory or home rule charter city, county, or
township as defined in section 471.59; and any joint powers board or organization created
under section 471.59; and
new text end

new text begin (3) beginning January 1, 2017, local governments means statutory or home rule
charter cities, counties, and townships; special districts as defined under section 6.465; any
instrumentality of a statutory or home rule charter city, county, or township as defined in
section 471.59; and any joint powers board or organization created under section 471.59
new text end.

deleted text begin (e) As used in this subdivision, "goods or services generally provided by a private
business" include, but are not limited to, goods or services provided by liquor stores, gas
and electric utilities, golf courses, marinas, health and fitness centers, campgrounds, cafes,
and laundromats. "Goods or services generally provided by a private business" do not
include housing services, sewer and water services, wastewater treatment, ambulance and
other public safety services, correctional services, chore or homemaking services provided
to elderly or disabled individuals, or road and street maintenance or lighting.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end

Sec. 12.

Minnesota Statutes 2013 Supplement, section 297A.70, subdivision 13,
is amended to read:


Subd. 13.

Fund-raising sales by or for nonprofit groups.

(a) The following
sales by the specified organizations for fund-raising purposes are exempt, subject to the
limitations listed in paragraph (b):

(1) all sales made by a nonprofit organization that exists solely for the purpose of
providing educational or social activities for young people primarily age 18 and under;

(2) all sales made by an organization that is a senior citizen group or association of
groups if (i) in general it limits membership to persons age 55 or older; (ii) it is organized
and operated exclusively for pleasure, recreation, and other nonprofit purposes; and (iii)
no part of its net earnings inures to the benefit of any private shareholders;

(3) the sale or use of tickets or admissions to a golf tournament held in Minnesota if
the beneficiary of the tournament's net proceeds qualifies as a tax-exempt organization
under section 501(c)(3) of the Internal Revenue Code; and

(4) sales of candy sold for fund-raising purposes by a nonprofit organization that
provides educational and social activities primarily for young people age 18 and under.

(b) The exemptions listed in paragraph (a) are limited in the following manner:

(1) the exemption under paragraph (a), clauses (1) and (2), applies only deleted text beginifdeleted text endnew text begin to the first
$20,000 of
new text end the gross annual receipts of the organization from fund-raising deleted text begindo not exceed
$10,000
deleted text end; and

(2) the exemption under paragraph (a), clause (1), does not apply if the sales are
derived from admission charges or from activities for which the money must be deposited
with the school district treasurer under section 123B.49, subdivision 2, or be recorded in
the same manner as other revenues or expenditures of the school district under section
123B.49, subdivision 4.

(c) Sales of tangible personal property and services are exempt if the entire proceeds,
less the necessary expenses for obtaining the property or services, will be contributed to
a registered combined charitable organization described in section 43A.50, to be used
exclusively for charitable, religious, or educational purposes, and the registered combined
charitable organization has given its written permission for the sale. Sales that occur over
a period of more than 24 days per year are not exempt under this paragraph.

(d) For purposes of this subdivision, a club, association, or other organization of
elementary or secondary school students organized for the purpose of carrying on sports,
educational, or other extracurricular activities is a separate organization from the school
district or school for purposes of applying the deleted text begin$10,000deleted text endnew text begin $20,000new text end limit.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2014.
new text end

Sec. 13.

Minnesota Statutes 2013 Supplement, section 297A.70, subdivision 14,
is amended to read:


Subd. 14.

Fund-raising events sponsored by nonprofit groups.

(a) Sales of
tangible personal property or services at, and admission charges for fund-raising events
sponsored by, a nonprofit organization are exempt if:

(1) all gross receipts are recorded as such, in accordance with generally accepted
accounting practices, on the books of the nonprofit organization; and

(2) the entire proceeds, less the necessary expenses for the event, will be used solely
and exclusively for charitable, religious, or educational purposes. Exempt sales include
the sale of prepared food, candy, and soft drinks at the fund-raising event.

(b) This exemption is limited in the following manner:

(1) it does not apply to admission charges for events involving bingo or other
gambling activities or to charges for use of amusement devices involving bingo or other
gambling activities;

(2) all gross receipts are taxable if the profits are not used solely and exclusively for
charitable, religious, or educational purposes;

(3) it does not apply unless the organization keeps a separate accounting record,
including receipts and disbursements from each fund-raising event that documents all
deductions from gross receipts with receipts and other records;

(4) it does not apply to any sale made by or in the name of a nonprofit corporation as
the active or passive agent of a person that is not a nonprofit corporation;

(5) all gross receipts are taxable if fund-raising events exceed 24 days per year;

(6) it does not apply to fund-raising events conducted on premises leased for more
than five days but less than 30 days; and

(7) it does not apply if the risk of the event is not borne by the nonprofit organization
and the benefit to the nonprofit organization is less than the total amount of the state and
local tax revenues forgone by this exemption.

(c) For purposes of this subdivision, a "nonprofit organization" means any unit of
government, corporation, society, association, foundation, or institution organized and
operated for charitable, religious, educational, civic, fraternal, and senior citizens' or
veterans' purposes, no part of the net earnings of which inures to the benefit of a private
individual.

new text begin (d) For purposes of this subdivision, "fund-raising events" means activities of
limited duration, not regularly carried out in the normal course of business, that attract
patrons for community, social, and entertainment purposes, such as auctions, bake sales,
ice cream socials, block parties, carnivals, competitions, concerts, concession stands,
craft sales, bazaars, dinners, dances, door-to-door sales of merchandise, fairs, fashion
shows, festivals, galas, special event workshops, sporting activities such as marathons and
tournaments, and similar events. Fund-raising events do not include the operation of a
regular place of business in which services are provided or sales are made during regular
hours such as bookstores, thrift stores, gift shops, restaurants, ongoing Internet sales,
regularly scheduled classes, or other activities carried out in the normal course of business.
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 2012, section 297A.70, is amended by adding a
subdivision to read:


new text begin Subd. 19. new text end

new text begin Nonprofit snowmobile clubs; machinery and equipment. new text end

new text begin Sales of
tangible personal property to a nonprofit snowmobile club that is used primarily and
directly for the grooming of state or grant-in-aid snowmobile trails are exempt. The
exemption applies to grooming machines, attachments, other associated accessories,
and repair parts. A nonprofit snowmobile club is eligible for the exemption under this
subdivision if it received, in the current year or in the previous three-year period, a state
grant-in-aid maintenance and grooming grant administered by the Department of Natural
Resources by applying for the grant with a local unit of government sponsor.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end

Sec. 15.

Minnesota Statutes 2013 Supplement, section 297F.05, subdivision 1, is
amended to read:


Subdivision 1.

Rates; cigarettes.

A tax is imposed upon the sale of cigarettes in
this state, upon having cigarettes in possession in this state with intent to sell, upon any
person engaged in business as a distributor, and upon the use or storage by consumers, at
the deleted text beginfollowing rates:deleted text endnew text begin rate of
new text end

deleted text begin (1) on cigarettes weighing not more than three pounds per thousand,deleted text end 141.5 millsnew text begin,
or 14.15 cents
new text end on each deleted text beginsuchdeleted text end cigarettedeleted text begin; and
deleted text end

deleted text begin (2) on cigarettes weighing more than three pounds per thousand, 283 mills on each
such cigarette
deleted text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 16.

Minnesota Statutes 2012, section 297F.09, subdivision 10, is amended to read:


Subd. 10.

Accelerated tax payment; cigarette or tobacco products distributor.

A cigarette or tobacco products distributor having a liability of deleted text begin$120,000deleted text endnew text begin $250,000new text end or
more during a fiscal year ending June 30, shall remit the June liability for the next year
in the following manner:

(a) Two business days before June 30 of the year, the distributor shall remit the
actual May liability and deleted text begin90deleted text endnew text begin 81.4new text end percent of the estimated June liability to the commissioner
and file the return in the form and manner prescribed by the commissioner.

(b) On or before August 18 of the year, the distributor shall submit a return showing
the actual June liability and pay any additional amount of tax not remitted in June. A
penalty is imposed equal to ten percent of the amount of June liability required to be paid
in June, less the amount remitted in June. However, the penalty is not imposed if the
amount remitted in June equals the lesser of:

(1) deleted text begin90deleted text endnew text begin 81.4new text end percent of the actual June liability; or

(2) deleted text begin90deleted text endnew text begin 81.4new text end percent of the preceding deleted text beginMay'sdeleted text endnew text begin Maynew text end liability.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 17.

Minnesota Statutes 2012, section 297G.03, is amended by adding a
subdivision to read:


new text begin Subd. 5. new text end

new text begin Microdistillery credit. new text end

new text begin (a) A qualified distiller producing distilled spirits is
entitled to a tax credit of $1.33 per liter on 100,000 liters sold in any fiscal year beginning
July 1. A qualified distiller may take the credit on the 18th day of each month, but the total
credit allowed may not exceed in any fiscal year the lesser of:
new text end

new text begin (1) the liability for tax; or
new text end

new text begin (2) $133,000.
new text end

new text begin (b) For purposes of this subdivision, "qualified distiller" means a microdistillery
qualifying under section 340A.101, subdivision 17a, in the calendar year immediately
preceding the calendar year for which the credit under this subdivision is claimed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 18.

new text begin [297G.032] MICRODISTILLERIES.
new text end

new text begin A microdistillery, licensed under section 340A.301, is a wholesaler for purposes
of the excise tax imposed on distilled spirits given by the microdistillery as samples or
sold in cocktail rooms permitted under chapter 340A. Returns must be made in a form
and manner prescribed by the commissioner, and must contain any other information
required by the commissioner.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 19.

Minnesota Statutes 2012, section 297G.09, subdivision 9, is amended to read:


Subd. 9.

Accelerated tax payment; penalty.

A person liable for tax under this
chapter having a liability of deleted text begin$120,000deleted text endnew text begin $250,000new text end or more during a fiscal year ending June
30, shall remit the June liability for the next year in the following manner:

(a) Two business days before June 30 of the year, the taxpayer shall remit the actual
May liability and deleted text begin90deleted text endnew text begin 81.4new text end percent of the estimated June liability to the commissioner and
file the return in the form and manner prescribed by the commissioner.

(b) On or before August 18 of the year, the taxpayer shall submit a return showing
the actual June liability and pay any additional amount of tax not remitted in June. A
penalty is imposed equal to ten percent of the amount of June liability required to be paid
in June less the amount remitted in June. However, the penalty is not imposed if the
amount remitted in June equals the lesser of:

(1) deleted text begin90deleted text endnew text begin 81.4new text end percent of the actual June liability; or

(2) deleted text begin90deleted text endnew text begin 81.4new text end percent of the preceding May liability.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 20.

Minnesota Statutes 2013 Supplement, section 360.531, subdivision 2, is
amended to read:


Subd. 2.

Rate.

The tax shall be as follows:

Base Price
Tax
deleted text begin Under $499,999
deleted text end new text begin Not over $500,000
new text end
$100
new text begin over new text end$500,000 deleted text beginto $999,999
deleted text endnew text begin but not over $1,000,000
new text end
$200
new text begin over new text end$1,000,000 deleted text beginto $2,499,999
deleted text endnew text begin but not over $2,500,000
new text end
$2,000
new text begin over new text end$2,500,000 deleted text beginto $4,999,999
deleted text endnew text begin but not over $5,000,000
new text end
$4,000
new text begin over new text end$5,000,000 deleted text beginto $7,499,999
deleted text endnew text begin but not over $7,500,000
new text end
$7,500
new text begin over new text end$7,500,000 deleted text beginto $9,999,999
deleted text endnew text begin but not over $10,000,000
new text end
$10,000
new text begin over new text end$10,000,000 deleted text beginto $12,499,999
deleted text endnew text begin but not over $12,500,000
new text end
$12,500
new text begin over new text end$12,500,000 deleted text beginto $14,999,999
deleted text endnew text begin but not over $15,000,000
new text end
$15,000
new text begin over new text end$15,000,000 deleted text beginto $17,499,999
deleted text endnew text begin but not over $17,500,000
new text end
$17,500
new text begin over new text end$17,500,000 deleted text beginto $19,999,999
deleted text endnew text begin but not over $20,000,000
new text end
$20,000
new text begin over new text end$20,000,000 deleted text beginto $22,499,999
deleted text endnew text begin but not over $22,500,000
new text end
$22,500
new text begin over new text end$22,500,000 deleted text beginto $24,999,999
deleted text endnew text begin but not over $25,000,000
new text end
$25,000
new text begin over new text end$25,000,000 deleted text beginto $27,499,999
deleted text endnew text begin but not over $27,500,000
new text end
$27,500
new text begin over new text end$27,500,000 deleted text beginto $29,999,999
deleted text endnew text begin but not over $30,000,000
new text end
$30,000
new text begin over new text end$30,000,000 deleted text beginto $39,999,999
deleted text endnew text begin but not over $40,000,000
new text end
$50,000
new text beginover new text end$40,000,000 deleted text beginand over
deleted text end
$75,000

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014, and applies to aircraft
tax due on or after that date.
new text end

Sec. 21.

Laws 1980, chapter 511, section 1, subdivision 2, as amended by Laws 1991,
chapter 291, article 8, section 22, Laws 1998, chapter 389, article 8, section 25, Laws
2003, First Special Session chapter 21, article 8, section 11, and Laws 2008, chapter
154, article 5, section 2, is amended to read:


Subd. 2.

new text begin(a) new text endNotwithstanding Minnesota Statutes, section 477A.016, or any
other law, ordinance, or city charter provision to the contrary, the city of Duluth may,
by ordinance, impose an additional sales tax of up to deleted text begintwo and one-quarterdeleted text endnew text begin one and
three-quarter
new text end percent on sales transactions which are described in Minnesota Statutes 2000,
section 297A.01, subdivision 3, clause (c). deleted text beginWhen the city council determines that the taxes
imposed under this subdivision and under Laws 1998, chapter 389, article 8, section 26, at a
rate of one-half of one percent have produced revenue sufficient to pay (1) the debt service
on bonds in a principal amount of $8,000,000 issued for capital improvements to the
Duluth Entertainment and Convention Center, and (2) debt service on outstanding bonds
originally issued in the principal amount of $4,970,000 to finance capital improvements to
the Great Lakes Aquarium since the imposition of the taxes at the rate of one and one-half
percent, the rate of the tax under this subdivision is reduced by one-half of one percent.
deleted text end The imposition of this tax shall not be subject to voter referendum under either state law
or city charter provisions. When the city council determines that the taxes imposed under
this deleted text beginsubdivisiondeleted text endnew text begin paragraphnew text end at a rate of three-quarters of one percent and other sources of
revenue produce revenue sufficient to pay debt service on bonds in the principal amount
of $40,285,000 plus issuance and discount costs, issued for capital improvements at the
Duluth Entertainment and Convention Center, which include a new arena, the rate of tax
under this subdivision must be reduced by three-quarters of one percent.

new text begin (b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter provision to the contrary,
the city of Duluth may, by ordinance, impose an additional sales tax of up to one-half of
one percent on sales transactions which are described in Minnesota Statutes 2000, section
297A.01, subdivision 3, clause (c). This tax expires when the city council determines
that the tax imposed under this paragraph, along with the tax imposed under section
22, paragraph (b), has produced revenues sufficient to pay the debt service on bonds
in a principal amount of no more than $18,000,000, plus issuance and discount costs,
to finance capital improvements to public facilities to support tourism and recreational
activities in that portion of the city west of 34th Avenue West.
new text end

new text begin (c) The city of Duluth may sell and issue up to $18,000,000 in general obligation
bonds under Minnesota Statutes, chapter 475, plus an additional amount to pay for the
costs of issuance and any premiums. The proceeds may be used to finance capital
improvements to public facilities that support tourism and recreational activities in the
portion of the city west of 34th Avenue West, as described in paragraph (b). The issuance
of the bonds is subject to the provisions of Minnesota Statutes, chapter 475, except no
election shall be required unless required by the city charter. The bonds shall not be
included in computing net debt. The revenues from the taxes that the city of Duluth may
impose under paragraph (b) and under section 22, paragraph (b), may be pledged to pay
principal of and interest on such bonds.
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 Duluth and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 22.

Laws 1980, chapter 511, section 2, as amended by Laws 1998, chapter 389,
article 8, section 26, and Laws 2003, First Special Session chapter 21, article 8, section
12, is amended to read:


Sec. 22. CITY OF DULUTH; TAX ON RECEIPTS BY HOTELS AND
MOTELS.

new text begin (a) new text endNotwithstanding Minnesota Statutes, section 477A.016, or any other law, or
ordinance, or city charter provision to the contrary, the city of Duluth may, by ordinance,
impose an additional tax of one deleted text beginand one-halfdeleted text end percent upon the gross receipts from the
sale of lodging for periods of less than 30 days in hotels and motels located in the city.
deleted text beginWhen the city council determines that the taxes imposed under this section and section 25
at a rate of one-half of one percent have produced revenue sufficient to pay (1) the debt
service on bonds in a principal amount of $8,000,000 issued for capital improvements
for the Duluth Entertainment and Convention Center, and (2) the debt service on
outstanding bonds originally issued in the principal amount of $4,970,000 to finance
capital improvements to the Great Lakes Aquarium since the imposition of the taxes at the
rate of one and one-half percent, the rate of the tax under this section is reduced to one
percent.
deleted text end The tax shall be collected in the same manner as the tax set forth in the Duluth
city charter, section 54(d), paragraph one. The imposition of this tax shall not be subject to
voter referendum under either state law or city charter provisions.

new text begin (b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter provision to the contrary,
the city of Duluth may, by ordinance, impose an additional sales tax of up to one-half
of one percent on the gross receipts from the sale of lodging for periods of less than
30 days in hotels and motels located in the city. This tax expires when the city council
first determines that the tax imposed under this paragraph, along with the tax imposed
under section 21, paragraph (b), has produced revenues sufficient to pay the debt
service on bonds in a principal amount of no more than $18,000,000, plus issuance and
discount costs, to finance capital improvements to public facilities to support tourism and
recreational activities in that portion of the city west of 34th Avenue West.
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 Duluth and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 23.

Laws 2005, First Special Session chapter 3, article 5, section 38, subdivision
4, is amended to read:


Subd. 4.

Termination of taxes.

The taxes imposed under this section expire at the
earlier of (1) deleted text begintendeleted text endnew text begin 15new text end years after the taxes are first imposed, or (2) when the city council first
determines that the amount of revenues raised to pay for the projects under subdivision 2,
shall meet or exceed the sum of $15,000,000. Any funds remaining after completion of
the projects may be placed in the general fund of the city.

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 Albert Lea and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 24.

Laws 2006, chapter 259, article 3, section 10, subdivision 3, is amended to read:


Subd. 3.

Use of revenues.

new text begin(a) new text endRevenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance the acquisition and betterment of water and wastewater facilities to serve the
cities of Brainerd and Baxter, building and equipping a fire substation, as approved by the
voters at the referendum authorizing the tax. Authorized costs include, but are not limited
to, acquiring property and paying construction and engineering costs related to the projects.

new text begin (b) In addition to the projects authorized in paragraph (a), the city of Baxter may, if
approved by the voters at an election under subdivision 5, paragraph (b), allocate up to an
additional $40,000,000 of the revenues received from the taxes authorized by subdivisions
1 and 2 to a capital infrastructure fund. Money from this fund may only be used to
finance (1) sanitary sewer, storm sewer, and water projects, (2) transportation safety
improvements, and (3) improvements to the Brainerd Lakes Area Airport.
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 Baxter and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 25.

Laws 2006, chapter 259, article 3, section 10, subdivision 4, is amended to read:


Subd. 4.

Bonds.

new text begin(a) new text endThe city of Baxter, pursuant to the approval of the voters at the
November 2, 2004, referendum authorizing the imposition of the taxes in this section, may
issue general obligation bonds of the city, in one or more series, in the aggregate principal
amount not to exceed $15,000,000 to finance the projects listed in subdivision 3new text begin, paragraph
(a)
new text end. The debt represented by the bonds is not included in computing any debt limitations
applicable to the city, and the levy of taxes required by Minnesota Statutes, section 475.61,
to pay the principal of and interest on the bonds is not subject to any levy limitation or
included in computing or applying any levy limitation applicable to the city of Baxter.

new text begin (b) The city of Baxter, pursuant to the approval of the voters at the 2014 general
election to extend the tax under this section, may issue general obligation bonds of the city,
in one or more series, in the aggregate principal amount not to exceed (1) $32,000,000
plus an amount equal to the costs of issuance of the bonds to finance the projects listed
in subdivision 3, paragraph (b), clauses (1) and (2), and (2) $8,000,000 plus an amount
equal to the costs of the issuance of the bonds to finance the project listed in subdivision 3,
paragraph (b), clause (3). The debt represented by the bonds is not included in computing
any debt limitations applicable to the city, and the levy of taxes required by Minnesota
Statutes, section 475.61, to pay the principal of and interest on the bonds is not subject to
any levy limitation or included in computing or applying any levy limitation applicable to
the city of Baxter.
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. 26.

Laws 2006, chapter 259, article 3, section 10, subdivision 5, is amended to read:


Subd. 5.

Termination of taxes.

new text begin(a) new text endThe taxes imposed under subdivisions 1 and 2
expire at the earlier of a date 12 years after the imposition of the tax or when the Baxter
City Council first determines that the amount of revenues raised from the taxes to pay for
the projects under subdivision 3 equals or exceeds $15,000,000 plus any interest on bonds
issued for the projects under subdivision 4new text begin, paragraph (a)new text end. Any funds remaining after the
expiration of the taxes and retirement of the bonds shall be placed in a capital project fund
of the city of Baxter. The taxes imposed under subdivisions 1 and 2 may expire at an
earlier time if the city of Baxter so determines by ordinance.

new text begin (b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
other contrary provision of law, ordinance, or city charter, the city of Baxter may, by
ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
date in paragraph (a) if approved by the voters of the city at a general election held
in 2014. The question put to the voters must indicate that an affirmative vote would
extend the imposition of the taxes through 2037 or until an additional $40,000,000,
plus an amount equal to interest and issuance costs associated with bonds issued under
subdivision 4, paragraph (b), above the initial amount authorized to pay for $15,000,000
in bonds and associated bond cost and projects, listed in subdivision 3, paragraph (a), is
raised. If extended under this paragraph, the taxes authorized in subdivisions 1 and 2 will
terminate at the earlier of (1) when an additional $40,000,000, plus an amount equal to
interest and issuance costs associated with bonds issued under subdivision 4, paragraph
(b), above the amount authorized under paragraph (a), is raised, or (2) December 31, 2037.
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 Baxter and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 27.

Laws 2006, chapter 259, article 3, section 11, subdivision 3, is amended to read:


Subd. 3.

Use of revenues.

new text begin(a) new text endRevenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance all or part of the costs of constructing upgraded water and wastewater
treatment facilities to serve the cities of Brainerd and Baxter, water infrastructure
improvements, and trail development, contingent on approval by Brainerd voters at the
November 7, 2006, referendum. Authorized costs include, but are not limited to, acquiring
property and paying construction and engineering costs related to the projects.

new text begin (b) In addition to the projects authorized in paragraph (a), the city of Brainerd may,
if approved by the voters at an election under subdivision 5, paragraph (b), spend up to an
additional $15,000,000 from revenues raised from the taxes authorized in subdivisions 1
and 2 on the following projects:
new text end

new text begin (1) an upgraded waste treatment facility jointly serving the cities of Brainerd and
Baxter;
new text end

new text begin (2) with any funds not needed for the project in clause (1), water infrastructure
improvements; and
new text end

new text begin (3) with any funds not needed for the projects in clauses (1) and (2), trail
improvements.
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 Brainerd and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 28.

Laws 2006, chapter 259, article 3, section 11, subdivision 4, is amended to read:


Subd. 4.

Bonds.

The city of Brainerd, contingent on approval of the voters at
the November 7, 2006, referendum authorizing the imposition of taxes in this section,
may issue general obligation bonds of the city, in one or more series, in the aggregate
principal amount not to exceed $22,030,000 to finance the projects listed in subdivision 3new text begin,
paragraph (a)
new text end. The debt represented by the bonds is not included in computing any debt
limitations applicable to Brainerd, and the levy of taxes required by Minnesota Statutes,
section 475.61, to pay the principal and interest on the bonds is not subject to any levy
limitation or included in computing any levy limitation applicable to the city of Brainerd.

new text begin EFFECTIVE DATE. new text end

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

Sec. 29.

Laws 2006, chapter 259, article 3, section 11, subdivision 5, is amended to read:


Subd. 5.

Termination of taxes.

new text begin(a) new text endThe taxes imposed under subdivisions 1 and
2 expire at the earlier of a date 12 years after the imposition of the tax or when the city
council first determines that the amount of revenues raised from the taxes to pay for
projects under subdivision 3 equals or exceeds $22,030,000 plus any interest on bonds
issued for the projects under subdivision 4. Any funds remaining after the expiration of
the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
Brainerd. The taxes imposed under subdivision 1 and 2 may expire at an earlier time if the
city of Brainerd so determines by ordinance.

new text begin (b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
other contrary provision of law, ordinance, or city charter, the city of Brainerd may, by
ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
date in paragraph (a) if approved by the voters of the city at a general election held in 2014.
The question put to the voters must indicate that an affirmative vote would extend the
imposition of the taxes for an additional 18 years or until an additional $15,000,000 above
the initial amount authorized to pay for $22,030,000 in bonds is raised. If extended under
this paragraph, the taxes authorized in subdivisions 1 and 2 will terminate at the earlier of
(1) when an additional $15,000,000 above the amount authorized under paragraph (a) is
raised, or (2) 18 years after the taxes would have expired under paragraph (a).
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 Brainerd and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 30.

Laws 2013, chapter 143, article 8, section 22, the effective date, is amended to
read:


EFFECTIVE DATE.

deleted text begin This section is effective for sales and purchases made after
June 30, 2013.
deleted text end new text begin Subdivision 7, paragraph (c), clause (2), is effective for sales and purchases
made after June 30, 2013. The provisions of subdivision 7, paragraph (b), and paragraph
(c), clause (8), are effective retroactively for sales and purchases made after April 1,
2009. Any vendor who paid sales or use tax on items now exempt under subdivision 7,
paragraph (b), and paragraph (c), clause (8), that were sold after April 1, 2009, and before
July 1, 2013, may apply for a refund of the sales or use tax paid in the manner provided
in Minnesota Statutes, section 289A.50, subdivision 1, but only if the vendor did not
collect and remit sales tax on the items for which a refund is claimed. Interest on the
refund shall be paid at the rate in Minnesota Statutes, section 270C.405, from 90 days
after the refund claim is filed with the commissioner of revenue. The amount to make the
refunds is annually appropriated to the commissioner of revenue from the general fund.
Notwithstanding limitations on claims for refunds under Minnesota Statutes, section
289A.40, claims may be filed with the commissioner until June 30, 2015.
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. 31.

Laws 2013, chapter 143, article 8, section 23, the effective date, is amended to
read:


EFFECTIVE DATE.

deleted text begin This section is effective for sales and purchases made after
June 30, 2013.
deleted text end new text begin This section is effective for sales and purchases made after June 30, 2013,
except that the provision regarding accessories and supplies purchased in a transaction
covered by Medicare or Medicaid that are not already exempt under Minnesota Statutes,
section 297A.67, subdivision 7, and the provision defining "Medicare" and "Medicaid"
are effective retroactively for sales and purchases made after April 1, 2009. Any vendor
who paid sales or use tax on accessories and supplies purchased in a transaction covered
by Medicare or Medicaid that are not already exempt under Minnesota Statutes, section
297A.67, subdivision 7, and that were sold after April 1, 2009, and before July 1, 2013,
may apply for a refund of the sales or use tax paid in the manner provided in Minnesota
Statutes, section 289A.50, subdivision 1, but only if the vendor did not collect and remit
sales tax on the accessories and supplies for which a refund is claimed. Interest on the
refund shall be paid at the rate in Minnesota Statutes, section 270C.405, from 90 days
after the refund claim is filed with the commissioner of revenue. The amount to make the
refunds is annually appropriated to the commissioner of revenue from the general fund.
Notwithstanding limitations on claims for refunds under Minnesota Statutes, section
289A.40, claims may be filed with the commissioner until June 30, 2015.
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. 32.

Laws 2013, chapter 143, article 8, section 27, the effective date, is amended to
read:


EFFECTIVE DATE.

new text beginFor the purpose of qualifying under paragraphs (c) and (d),
new text endthis section is effective new text beginretroactively new text endfor sales and purchases made after June 30, deleted text begin2013
deleted text endnew text begin 2012. For the purpose of determining eligibility for the exemptions provided in this
section, this section is effective for sales and purchases of computer software maintenance
agreements made after June 30, 2013, and for sales and purchases for either a "qualified
refurbished data center" or a "qualified data center" made after June 30, 2013, except that
if the data center qualifies as a "qualified data center" as defined in Laws 2011, First
Special Session chapter 7, article 3, section 7, then the exemptions provided in this section,
other than for computer software maintenance agreements, continue to be effective for
sales and purchases made after June 30, 2012
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. 33.

Laws 2013, chapter 143, article 8, section 37, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective retroactively to capital investments
made and jobs created after December 31, 2012, and effective retroactively for sales and
purchases made after December 31, 2012, and before July 1, 2019.new text begin Applications for
refunds on purchases exempt under this section must not be filed before June 30, 2015.
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. 34. new text beginCITY OF PROCTOR; LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota
Statutes, section 297A.99 or 477A.016, or any ordinance, city charter, or other provision
of law, the city of Proctor may, by ordinance, impose a sales tax of up to one percent on
the gross receipts of all food and beverages sold by a restaurant or place of refreshment,
as defined by resolution of the city, that is located within the city. For purposes of this
section, "food and beverages" include retail on-sale of intoxicating liquor and fermented
malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes
imposed under subdivision 1 must be used by the city to fund: (1) construction and
improvement of walking and bicycle trails; (2) a multiuse civic center facility and parking
improvements; and (3) improvements related to the redevelopment and realignment of a
road through the fairgrounds property ceded to the city of Proctor by the city of Duluth.
new text end

new text begin Subd. 3. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin The city may enter into
an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes under subdivision 1. If the commissioner agrees to collect the tax, the provisions
of Minnesota Statutes, section 297A.99, related to collection, administration, and
enforcement, and Minnesota Statutes, section 270C.171, apply.
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 Proctor and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 35. new text beginDONATED MATERIALS FOR A LIBRARY EXPANSION.
new text end

new text begin Building materials and supplies purchased and donated by a private entity and
used in the construction of an addition to a city library facility occurring before July 1,
2015, are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for materials and supplies used in the
construction of the addition between April 1, 2014, and July 1, 2015.
new text end

Sec. 36. new text beginVALIDATION OF PRIOR ACT; AUTHORIZATION.
new text end

new text begin Notwithstanding the time limits in Minnesota Statutes, section 645.021, the city of
Albert Lea may approve Laws 2005, First Special Session chapter 3, article 5, section 38,
as amended by Laws 2006, chapter 259, article 3, section 6, and file its approval with the
secretary of state by June 15, 2014. If approved as authorized under this section, actions
undertaken by the city pursuant to the approval of the voters on November 8, 2005, and
otherwise in accordance with Laws 2005, First Special Session chapter 3, article 5, section
38, as amended by Laws 2006, chapter 259, article 3, section 6, are validated.
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. 37. new text beginSALES TO INSTRUMENTALITIES OF THE STATES.
new text end

new text begin Sales of the following items to an organization defined by the Internal Revenue
Service as an instrumentality of each, and all, of the states relating to the holding of an
annual meeting in this state are exempt:
new text end

new text begin (1) prepared food, soft drinks, and candy, as defined in Minnesota Statutes, section
297A.61, subdivisions 31 to 33; and
new text end

new text begin (2) alcoholic beverages, as defined in Minnesota Statutes, section 297A.67,
subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is applicable to sales and purchases made after
June 30, 2014, and before January 1, 2015.
new text end

Sec. 38. new text beginVOLUNTARY COMPLIANCE PROGRAM; ANIMAL SHELTERS.
new text end

new text begin (a) Any Minnesota nonprofit organization that is primarily engaged in the business
of rescuing, sheltering, and finding homes for unwanted animals, for periods prior to the
organization registering to collect and remit sales and use tax under Minnesota Statutes,
chapter 297A, shall not be liable for any state or local uncollected and unpaid sales and use
tax, penalties, or interest incurred in providing animal rescue, shelter, and home placement
services, if the nonprofit organization registers through the voluntary compliance program
to collect and remit sales and use tax under Minnesota Statutes, chapter 297A, before
January 1, 2015.
new text end

new text begin (b) The voluntary compliance program under paragraph (a) also applies to
organizations described in paragraph (a) that received notice of the commencement of an
audit prior to registering to collect and remit sales and use tax under Minnesota Statutes,
chapter 297A, as long as the audit is not finally resolved and the organization registers
before January 1, 2015. Paragraph (a) shall not apply to sales and use taxes already paid or
remitted to the state or to sales taxes already collected by the organization.
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 4

INCOME AND ESTATE TAXES

Section 1.

Minnesota Statutes 2013 Supplement, section 116J.8737, subdivision 2, as
amended by Laws 2014, chapter 150, article 1, section 2, is amended to read:


Subd. 2.

Certification of qualified small businesses.

(a) Businesses may apply
to the commissioner for certification as a qualified small business or qualified greater
Minnesota small business for a calendar year. The application must be in the form
and be made under the procedures specified by the commissioner, accompanied by an
application fee of $150. Application fees are deposited in the small business investment
tax credit administration account in the special revenue fund. The application for
certification for 2010 must be made available on the department's Web site by August 1,
2010. Applications for subsequent years' certification must be made available on the
department's Web site by November 1 of the preceding year.

(b) Within 30 days of receiving an application for certification under this subdivision,
the commissioner must either certify the business as satisfying the conditions required
of a qualified small business or qualified greater Minnesota small business, request
additional information from the business, or reject the application for certification. If
the commissioner requests additional information from the business, the commissioner
must either certify the business or reject the application within 30 days of receiving the
additional information. If the commissioner neither certifies the business nor rejects
the application within 30 days of receiving the original application or within 30 days of
receiving the additional information requested, whichever is later, then the application is
deemed rejected, and the commissioner must refund the $150 application fee. A business
that applies for certification and is rejected may reapply.

(c) To receive certification as a qualified small business, a business must satisfy
all of the following conditions:

(1) the business has its headquarters in Minnesota;

(2) at least 51 percent of the business's employees are employed in Minnesota, and
51 percent of the business's total payroll is paid or incurred in the state;

(3) the business is engaged in, or is committed to engage in, innovation in Minnesota
in one of the following as its primary business activity:

(i) using proprietary technology to add value to a product, process, or service in a
qualified high-technology field;

(ii) researching or developing a proprietary product, process, or service in a qualified
high-technology field; deleted text beginor
deleted text end

new text begin (iii) researching or developing a proprietary product, process, or service in the fields
of agriculture, tourism, forestry, mining, manufacturing, or transportation; or
new text end

deleted text begin (iii)deleted text endnew text begin (iv)new text end researching, developing, or producing a new proprietary technology for use
in the fields of agriculture, tourism, forestry, mining, manufacturing, or transportation;

(4) other than the activities specifically listed in clause (3), the business is not
engaged in real estate development, insurance, banking, lending, lobbying, political
consulting, information technology consulting, wholesale or retail trade, leisure,
hospitality, transportation, construction, ethanol production from corn, or professional
services provided by attorneys, accountants, business consultants, physicians, or health
care consultants;

(5) the business has fewer than 25 employees;

(6) the business must pay its employees annual wages of at least 175 percent of the
federal poverty guideline for the year for a family of four and must pay its interns annual
wages of at least 175 percent of the federal minimum wage used for federally covered
employers, except that this requirement must be reduced proportionately for employees
and interns who work less than full-time, and does not apply to an executive, officer, or
member of the board of the business, or to any employee who owns, controls, or holds
power to vote more than 20 percent of the outstanding securities of the business;

(7) the business has (i) not been in operation for more than ten years, or (ii) not
been in operation for more than 20 years if the business is engaged in the research,
development, or production of medical devices or pharmaceuticals for which United
States Food and Drug Administration approval is required for use in the treatment or
diagnosis of a disease or condition;

(8) the business has not previously received private equity investments of more
than $4,000,000;

(9) the business is not an entity disqualified under section 80A.50, paragraph (b),
clause (3); and

(10) the business has not issued securities that are traded on a public exchange.

(d) In applying the limit under paragraph (c), clause (5), the employees in all members
of the unitary business, as defined in section 290.17, subdivision 4, must be included.

(e) In order for a qualified investment in a business to be eligible for tax credits:

(1) the business must have applied for and received certification for the calendar
year in which the investment was made prior to the date on which the qualified investment
was made;

(2) the business must not have issued securities that are traded on a public exchange;

(3) the business must not issue securities that are traded on a public exchange within
180 days after the date on which the qualified investment was made; and

(4) the business must not have a liquidation event within 180 days after the date on
which the qualified investment was made.

(f) The commissioner must maintain a list of qualified small businesses and qualified
greater Minnesota businesses certified under this subdivision for the calendar year and
make the list accessible to the public on the department's Web site.

(g) For purposes of this subdivision, the following terms have the meanings given:

(1) "qualified high-technology field" includes aerospace, agricultural processing,
renewable energy, energy efficiency and conservation, environmental engineering, food
technology, cellulosic ethanol, information technology, materials science technology,
nanotechnology, telecommunications, biotechnology, medical device products,
pharmaceuticals, diagnostics, biologicals, chemistry, veterinary science, and similar fields;

(2) "proprietary technology" means the technical innovations that are unique and
legally owned or licensed by a business and includes, without limitation, those innovations
that are patented, patent pending, a subject of trade secrets, or copyrighted; and

(3) "greater Minnesota" means the area of Minnesota located outside of the
metropolitan area as defined in section 473.121, subdivision 2.

(h) To receive certification as a qualified greater Minnesota business, a business must
satisfy all of the requirements of paragraph (c) and must satisfy the following conditions:

(1) the business has its headquarters in greater Minnesota; and

(2) at least 51 percent of the business's employees are employed in greater Minnesota,
and 51 percent of the business's total payroll is paid or incurred in greater Minnesota.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 116J.8737, subdivision 5, as amended by
Laws 2014, chapter 150, article 1, section 3, is amended to read:


Subd. 5.

Credit allowed.

(a) (1) A qualified investor or qualified fund is eligible
for a credit equal to 25 percent of the qualified investment in a qualified small business.
Investments made by a pass-through entity qualify for a credit only if the entity is a
qualified fund. The commissioner must not allocate more than $15,000,000

$15,000,000 in credits to qualified investors or qualified funds for taxable years
beginning after December 31, 2013, and before January 1, 2017; and

(2) for taxable years beginning after December 31, 2014, and before January 1,
2017, $7,500,000 must be allocated to credits for qualifying investments in qualified
greater Minnesota businesses and minority- or women-owned qualified small businesses
in Minnesota. Any portion of a taxable year's credits that is reserved for qualifying
investments in greater Minnesota businesses and minority- or women-owned qualified
small businesses in Minnesota that is not allocated by September 30 of the taxable year is
available for allocation to other credit applications beginning on October 1. Any portion
of a taxable year's credits that is not allocated by the commissioner does not cancel and
may be carried forward to subsequent taxable years until all credits have been allocated.

(b) The commissioner may not allocate more than a total maximum amount in credits
for a taxable year to a qualified investor for the investor's cumulative qualified investments
as an individual qualified investor and as an investor in a qualified fund; for married
couples filing joint returns the maximum is $250,000, and for all other filers the maximum
is $125,000. The commissioner may not allocate more than a total of $1,000,000 in credits
over all taxable years for qualified investments in any one qualified small business.

(c) The commissioner may not allocate a credit to a qualified investor either as
an individual qualified investor or as an investor in a qualified fund if, at the time the
investment is proposed:

(1) the investor is an officer or principal of the qualified small business; or

(2) the investor, either individually or in combination with one or more members of
the investor's family, owns, controls, or holds the power to vote 20 percent or more of
the outstanding securities of the qualified small business.

A member of the family of an individual disqualified by this paragraph is not eligible for a
credit under this section. For a married couple filing a joint return, the limitations in this
paragraph apply collectively to the investor and spouse. For purposes of determining the
ownership interest of an investor under this paragraph, the rules under section 267(c) and
267(e) of the Internal Revenue Code apply.

(d) Applications for tax credits for 2010 must be made available on the department's
Web site by September 1, 2010, and the department must begin accepting applications
by September 1, 2010. Applications for subsequent years must be made available by
November 1 of the preceding year.

(e) Qualified investors and qualified funds must apply to the commissioner for tax
credits. Tax credits must be allocated to qualified investors or qualified funds in the order
that the tax credit request applications are filed with the department. The commissioner
must approve or reject tax credit request applications within 15 days of receiving the
application. deleted text beginThe commissioner must allocate credits to approved applications if credits
remain available.
deleted text end The investment specified in the application must be made within 60 days
of the allocation of the credits. If the investment is not made within 60 days, the credit
allocation is canceled and available for reallocation. A qualified investor or qualified fund
that fails to invest as specified in the application, within 60 days of allocation of the
credits, must notify the commissioner of the failure to invest within five business days of
the expiration of the 60-day investment period. deleted text beginCredit applications that were approved but
that did not receive an allocation of credits at the time of approval because the aggregate
limit of credits for the year was exhausted remain eligible for allocation of credits if
additional credits become available due to cancellations under this paragraph or due to
termination of the time period for credits reserved for investment in qualified greater
Minnesota businesses and minority- and women-owned small businesses under paragraph
(a). Approved credit applications that do not receive credit allocations in the tax year must
be resubmitted to be eligible for credit allocations in the following tax year.
deleted text end

(f) All tax credit request applications filed with the department on the same day must
be treated as having been filed contemporaneously. If two or more qualified investors or
qualified funds file tax credit request applications on the same day, and the aggregate
amount of credit allocation claims exceeds the aggregate limit of credits under this section
or the lesser amount of credits that remain unallocated on that day, then the credits must
be allocated among the qualified investors or qualified funds who filed on that day on a
pro rata basis with respect to the amounts claimed. The pro rata allocation for any one
qualified investor or qualified fund is the product obtained by multiplying a fraction,
the numerator of which is the amount of the credit allocation claim filed on behalf of
a qualified investor and the denominator of which is the total of all credit allocation
claims filed on behalf of all applicants on that day, by the amount of credits that remain
unallocated on that day for the taxable year.

(g) A qualified investor or qualified fund, or a qualified small business acting on their
behalf, must notify the commissioner when an investment for which credits were allocated
has been made, and the taxable year in which the investment was made. A qualified fund
must also provide the commissioner with a statement indicating the amount invested by
each investor in the qualified fund based on each investor's share of the assets of the
qualified fund at the time of the qualified investment. After receiving notification that the
investment was made, the commissioner must issue credit certificates for the taxable year
in which the investment was made to the qualified investor or, for an investment made by
a qualified fund, to each qualified investor who is an investor in the fund. The certificate
must state that the credit is subject to revocation if the qualified investor or qualified
fund does not hold the investment in the qualified small business for at least three years,
consisting of the calendar year in which the investment was made and the two following
years. The three-year holding period does not apply if:

(1) the investment by the qualified investor or qualified fund becomes worthless
before the end of the three-year period;

(2) 80 percent or more of the assets of the qualified small business is sold before
the end of the three-year period;

(3) the qualified small business is sold before the end of the three-year period;

(4) the qualified small business's common stock begins trading on a public exchange
before the end of the three-year period; or

(5) the qualified investor dies before the end of the three-year period.

(h) The commissioner must notify the commissioner of revenue of credit certificates
issued under this section.

new text begin EFFECTIVE DATE. new text end

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

Sec. 3.

Minnesota Statutes 2012, section 116J.8737, is amended by adding a
subdivision to read:


new text begin Subd. 5a. new text end

new text begin Promotion of credit in greater Minnesota. new text end

new text begin (a) By July 1, 2014,
the commissioner shall develop a plan to increase awareness of and use of the credit
for investments in qualified greater Minnesota businesses and minority-owned and
women-owned qualified small businesses with the goal that the portion of the credit
reserved for investments in qualified greater Minnesota businesses and minority-owned
and women-owned qualified small businesses is allocated in full to those investments.
new text end

new text begin (b) Beginning with the legislative report due on March 15, 2015, under subdivision
9, the commissioner shall report on its plan under this subdivision and the results achieved.
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. 4.

Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 1, is
amended to read:


Subdivision 1.

Definitions.

(a) For the purposes of this section, the terms defined in
this subdivision have the meanings given to them.

(b) "Eligible employer" means a taxpayer under section 290.01 with employees
located in greater Minnesota.

(c) "Eligible institution" means a Minnesota public postsecondary institution or
a Minnesota private, nonprofit, baccalaureatenew text begin, or graduatenew text end degree-granting college or
university.

(d) "Eligible student" means a student enrolled in an eligible institution who has
completed one-half of the credits necessary for the respective degree or certificationnew text begin,
including a graduate degree
new text end.

(e) "Greater Minnesota" means the area of the state outside of the counties of Anoka,
Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Washington, and
Wright.

new text begin EFFECTIVE DATE. new text end

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

Sec. 5.

Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 3, is
amended to read:


Subd. 3.

Program components.

(a) An intern must be an eligible student who has
been admitted to a major program that is related to the intern experience as determined
by the eligible institution.

(b) To participate in the program, an eligible institution must:

(1) enter into written agreements with eligible employers to provide internships that
are at least deleted text begin12deleted text endnew text begin eightnew text end weeks long and located in greater Minnesota;

deleted text begin (2) determine that the work experience of the internship is related to the eligible
student's course of study;
deleted text end and

deleted text begin (3)deleted text endnew text begin (2)new text end provide academic credit for the successful completion of the internship or
ensure that it fulfills requirements necessary to complete a vocational technical education
program.

(c) To participate in the program, an eligible employer must enter into a written
agreement with an eligible institution specifying that the intern:

(1) would not have been hired without the tax credit described in subdivision 4;

(2) did not work for the employer in the same or a similar job prior to entering
the agreement;

(3) does not replace an existing employee;

(4) has not previously participated in the program;

(5) will be employed at a location in greater Minnesota;

(6) will be paid at least minimum wage for a minimum of 16 hours per week for a
period of at least deleted text begin12deleted text endnew text begin eightnew text end weeks; and

(7) will be supervised and evaluated by the employer.

(d) The written agreement between the eligible institution and the eligible employer
must certify a credit amount to the employer, not to exceed $2,000 per intern. The total
dollar amount of credits that an eligible institution certifies to eligible employers in a
calendar year may not exceed the amount of its allocation under subdivision 4.

(e) Participating eligible institutions and eligible employers must report annually to
the office. The report must include at least the following:

(1) the number of interns hired;

(2) the number of hours and weeks worked by interns; and

(3) the compensation paid to interns.

(f) An internship required to complete an academic program does not qualify for the
greater Minnesota internship program under this section.

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 5, is
amended to read:


Subd. 5.

Reports to the legislature.

(a) By February 1, deleted text begin2015deleted text endnew text begin 2016new text end, the office
and the Department of Revenue shall report to the legislature on the greater Minnesota
internship program. The report must include at least the following:

(1) the number and dollar amount of credits allowed;

(2) the number of interns employed under the program; and

(3) the cost of administering the program.

(b) By February 1, deleted text begin2016deleted text endnew text begin 2017new text end, the office and the Department of Revenue shall
report to the legislature with an analysis of the effectiveness of the program in stimulating
businesses to hire interns and in assisting participating interns in finding permanent
career positions. This report must include the number of students who participated in the
program who were subsequently employed full-time by the employer.

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 2013 Supplement, section 270B.01, subdivision 8, is
amended to read:


Subd. 8.

Minnesota tax laws.

For purposes of this chapter only, unless expressly
stated otherwise, "Minnesota tax laws" means:

(1) the taxes, refunds, and fees administered by or paid to the commissioner under
chapters 115B, 289A (except taxes imposed under sections 298.01, 298.015, and 298.24),
290, 290A, 291, deleted text begin292,deleted text end 295, 297A, 297B, 297H, and 403, or any similar Indian tribal tax
administered by the commissioner pursuant to any tax agreement between the state and
the Indian tribal government, and includes any laws for the assessment, collection, and
enforcement of those taxes, refunds, and fees; and

(2) section 273.1315.

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 2013 Supplement, section 270B.03, subdivision 1, is
amended to read:


Subdivision 1.

Who may inspect.

Returns and return information must, on request,
be made open to inspection by or disclosure to the data subject. The request must be made
in writing or in accordance with written procedures of the chief disclosure officer of the
department that have been approved by the commissioner to establish the identification
of the person making the request as the data subject. For purposes of this chapter, the
following are the data subject:

(1) in the case of an individual return, that individual;

(2) in the case of an income tax return filed jointly, either of the individuals with
respect to whom the return is filed;

(3) in the case of a return filed by a business entity, an officer of a corporation,
a shareholder owning more than one percent of the stock, or any shareholder of an S
corporation; a general partner in a partnership; the owner of a sole proprietorship; a
member or manager of a limited liability company; a participant in a joint venture; the
individual who signed the return on behalf of the business entity; or an employee who is
responsible for handling the tax matters of the business entity, such as the tax manager,
bookkeeper, or managing agent;

(4) in the case of an estate return:

(i) the personal representative or trustee of the estate; and

(ii) any beneficiary of the estate as shown on the federal estate tax return;

(5) in the case of a trust return:

(i) the trustee or trustees, jointly or separately; and

(ii) any beneficiary of the trust as shown in the trust instrument;

(6) if liability has been assessed to a transferee under section 270C.58, subdivision
1
, the transferee is the data subject with regard to the returns and return information
relating to the assessed liability;

(7) in the case of an Indian tribal government or an Indian tribal government-owned
entity,

(i) the chair of the tribal government, or

(ii) any person authorized by the tribal government;new text begin and
new text end

(8) in the case of a successor as defined in section 270C.57, subdivision 1, paragraph
(b), the successor is the data subject and information may be disclosed as provided by
section 270C.57, subdivision 4deleted text begin; anddeleted text endnew text begin.
new text end

deleted text begin (9) in the case of a gift return, the donor.
deleted 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 2012, section 289A.02, subdivision 7, as amended by Laws
2014, chapter 150, article 1, section 7, is amended to read:


Subd. 7.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text beginDecember
20, 2013
deleted text endnew text begin March 26, 2014new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years
beginning after December 31, 2012.
new text end

Sec. 10.

Minnesota Statutes 2013 Supplement, section 290.01, subdivision 19, as
amended by Laws 2014, chapter 150, article 1, section 9, is amended to read:


Subd. 19.

Net income.

The term "net income" means the federal taxable income,
as defined in section 63 of the Internal Revenue Code of 1986, as amended through the
date named in this subdivision, incorporating the federal effective dates of changes to the
Internal Revenue Code and any elections made by the taxpayer in accordance with the
Internal Revenue Code in determining federal taxable income for federal income tax
purposes, and with the modifications provided in subdivisions 19a to 19f.

In the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:

(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;

(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal
Revenue Code must be applied by allowing a deduction for capital gain dividends and
exempt-interest dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal
Revenue Code; and

(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.

The net income of a real estate investment trust as defined and limited by section
856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust
taxable income as defined in section 857(b)(2) of the Internal Revenue Code.

The net income of a designated settlement fund as defined in section 468B(d) of
the Internal Revenue Code means the gross income as defined in section 468B(b) of the
Internal Revenue Code.

The Internal Revenue Code of 1986, as amended through deleted text beginDecember 20, 2013deleted text endnew text begin March
26, 2014
new text end, shall be in effect for taxable years beginning after December 31, 1996.

Except as otherwise provided, references to the Internal Revenue Code in
subdivisions 19 to 19f mean the code in effect for purposes of determining net income for
the applicable year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment,
except the changes incorporated by federal changes are effective retroactively at the same
time as the changes were effective for federal purposes.
new text end

Sec. 11.

Minnesota Statutes 2012, section 290.01, subdivision 19a, as amended by
Laws 2014, chapter 150, article 1, section 10, is amended to read:


Subd. 19a.

Additions to federal taxable income.

For individuals, estates, and
trusts, there shall be added to federal taxable income:

(1)(i) interest income on obligations of any state other than Minnesota or a political
or governmental subdivision, municipality, or governmental agency or instrumentality
of any state other than Minnesota exempt from federal income taxes under the Internal
Revenue Code or any other federal statute; and

(ii) exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue
Code, except:

(A) the portion of the exempt-interest dividends exempt from state taxation under
the laws of the United States; and

(B) the portion of the exempt-interest dividends derived from interest income
on obligations of the state of Minnesota or its political or governmental subdivisions,
municipalities, governmental agencies or instrumentalities, but only if the portion of the
exempt-interest dividends from such Minnesota sources paid to all shareholders represents
95 percent or more of the exempt-interest dividends, including any dividends exempt
under subitem (A), that are paid by the regulated investment company as defined in section
851(a) of the Internal Revenue Code, or the fund of the regulated investment company as
defined in section 851(g) of the Internal Revenue Code, making the payment; and

(iii) for the purposes of items (i) and (ii), interest on obligations of an Indian tribal
government described in section 7871(c) of the Internal Revenue Code shall be treated as
interest income on obligations of the state in which the tribe is located;

(2) the amount of income, sales and use, motor vehicle sales, or excise taxes paid or
accrued within the taxable year under this chapter and the amount of taxes based on net
income paid, sales and use, motor vehicle sales, or excise taxes paid to any other state or
to any province or territory of Canada, to the extent allowed as a deduction under section
63(d) of the Internal Revenue Code, but the addition may not be more than the amount
by which the state itemized deduction exceeds the amount of the standard deduction as
defined in section 63(c) of the Internal Revenue Code, minus any addition that would have
been required under clause (17) if the taxpayer had claimed the standard deduction. For
the purpose of this clause, income, sales and use, motor vehicle sales, or excise taxes are
the last itemized deductions disallowed under clause (15);

(3) the capital gain amount of a lump-sum distribution to which the special tax under
section 1122(h)(3)(B)(ii) of the Tax Reform Act of 1986, Public Law 99-514, applies;

(4) the amount of income taxes paid or accrued within the taxable year under this
chapter and taxes based on net income paid to any other state or any province or territory
of Canada, to the extent allowed as a deduction in determining federal adjusted gross
income. For the purpose of this paragraph, income taxes do not include the taxes imposed
by sections 290.0922, subdivision 1, paragraph (b), 290.9727, 290.9728, and 290.9729;

(5) the amount of expense, interest, or taxes disallowed pursuant to section 290.10
other than expenses or interest used in computing net interest income for the subtraction
allowed under subdivision 19b, clause (1);

(6) 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;

(7) 80 percent of the depreciation deduction allowed under section 168(k) 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) 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)" for the taxable year is
limited to excess of the depreciation claimed by the activity under section 168(k) 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) is allowed;

(8) 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;

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

(10) the amount of expenses disallowed under section 290.10, subdivision 2;

(11) for taxable years beginning before January 1, 2010, the amount deducted for
qualified tuition and related expenses under section 222 of the Internal Revenue Code, to
the extent deducted from gross income;

(12) for taxable years beginning before January 1, 2010, the amount deducted for
certain expenses of elementary and secondary school teachers under section 62(a)(2)(D)
of the Internal Revenue Code, to the extent deducted from gross income;

(13) discharge of indebtedness income resulting from reacquisition of business
indebtedness and deferred under section 108(i) of the Internal Revenue Code;

(14) changes to federal taxable income attributable to a net operating loss that the
taxpayer elected to carry back for more than two years for federal purposes but for which
the losses can be carried back for only two years under section 290.095, subdivision
11
, paragraph (c);

(15) deleted text beginto the extent included in the computation of federal taxable income in taxable
years beginning after December 31, 2010,
deleted text end the amount of disallowed itemized deductions,
but the amount of disallowed itemized deductions plus the addition required under clause
(2) may not be more than the amount by which the itemized deductions as allowed under
section 63(d) of the Internal Revenue Code exceeds the amount of the standard deduction
as defined in section 63(c) of the Internal Revenue Code, and reduced by any addition
that would have been required under clause (17) if the taxpayer had claimed the standard
deduction:

(i) the amount of disallowed itemized deductions is equal to the lesser of:

(A) three percent of the excess of the taxpayer's federal adjusted gross income
over the applicable amount; or

(B) 80 percent of the amount of the itemized deductions otherwise allowable to the
taxpayer under the Internal Revenue Code for the taxable year;

(ii) the term "applicable amount" means $100,000, or $50,000 in the case of a
married individual filing a separate return. Each dollar amount shall be increased by
an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof;

(iii) the term "itemized deductions" does not include:

(A) the deduction for medical expenses under section 213 of the Internal Revenue
Code;

(B) any deduction for investment interest as defined in section 163(d) of the Internal
Revenue Code; and

(C) the deduction under section 165(a) of the Internal Revenue Code for casualty or
theft losses described in paragraph (2) or (3) of section 165(c) of the Internal Revenue
Code or for losses described in section 165(d) of the Internal Revenue Code;

(16) deleted text beginto the extent included in federal taxable income in taxable years beginning after
December 31, 2010,
deleted text end the amount of disallowed personal exemptions for taxpayers with
federal adjusted gross income over the threshold amount:

(i) the disallowed personal exemption amount is equal to the deleted text begindollar amount of the
deleted text endnew text begin number ofnew text end personal exemptions deleted text beginclaimed by the taxpayer in the computation of federal
taxable income
deleted text end new text beginallowed under section 151(b) and (c) of the Internal Revenue Code
new text endmultiplied by new text beginthe dollar amount for personal exemptions under section 151(d)(1) and (2)
of the Internal Revenue Code, as adjusted for inflation by section 151(d)(4) of the Internal
Revenue Code, and by
new text endthe applicable percentage;

(ii) "applicable percentage" means two percentage points for each $2,500 (or
fraction thereof) by which the taxpayer's federal adjusted gross income for the taxable
year exceeds the threshold amount. In the case of a married individual filing a separate
return, the preceding sentence shall be applied by substituting "$1,250" for "$2,500." In
no event shall the applicable percentage exceed 100 percent;

(iii) the term "threshold amount" means:

(A) $150,000 in the case of a joint return or a surviving spouse;

(B) $125,000 in the case of a head of a household;

(C) $100,000 in the case of an individual who is not married and who is not a
surviving spouse or head of a household; and

(D) $75,000 in the case of a married individual filing a separate return; and

(iv) the thresholds shall be increased by an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof; and

(17) to the extent deducted in the computation of federal taxable income, for taxable
years beginning after December 31, 2010, and before January 1, 2014, the difference
between the standard deduction allowed under section 63(c) of the Internal Revenue Code
and the standard deduction allowed for 2011, 2012, and 2013 under the Internal Revenue
Code as amended through December 1, 2010.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years
beginning after December 31, 2012.
new text end

Sec. 12.

Minnesota Statutes 2013 Supplement, section 290.01, subdivision 19b, as
amended by Laws 2014, chapter 150, article 1, section 11, 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. No
deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or
the qualifying child's vehicle to provide such transportation for a qualifying child. 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,
under the provisions of Public Law 109-1 and Public Law 111-126;

(7) 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;

(8) 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 (12), 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 (12), 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;

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

(10) 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, deleted text beginexcludingdeleted text endnew text begin includingnew text end 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); or (ii) federally funded state active service as defined in section
190.05, subdivision 5b, deleted text beginbutdeleted text endnew text begin andnew text end "active service" deleted text beginexcludesdeleted text endnew text begin includesnew text end service performed in
accordance with section 190.08, subdivision 3;

(11) 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 under United States Code, title 10; or the
authority of the United Nations;

(12) 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;

(13) 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 (13), 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 (13), 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;

(14) to the extent included in the federal taxable income of a nonresident of
Minnesota, compensation paid to a service member as defined in United States Code, title
10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief
Act, Public Law 108-189, section 101(2);

(15) 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;

(16) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under section 290.01, subdivision 19a, clause (13);

(17) the amount of the net operating loss allowed under section 290.095, subdivision
11
, paragraph (c);

(18) the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Code;

(19) the amount of the limitation on itemized deductions under section 68(b) of
the Internal Revenue Code; deleted text beginand
deleted text end

(20) the amount of the phaseout of personal exemptions under section 151(d) of
the Internal Revenue Codedeleted text begin.deleted text endnew text begin; and
new text end

new text begin (21) to the extent included in federal taxable income, the amount of qualified
transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal
Revenue Code. The subtraction is limited to the lesser of the amount of qualified
transportation fringe benefits received in excess of the limitations under section
132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the
maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal
Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A)
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, 2013.
new text end

Sec. 13.

Minnesota Statutes 2013 Supplement, section 290.01, subdivision 31, as
amended by Laws 2014, chapter 150, article 1, section 13, is amended to read:


Subd. 31.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text beginDecember
20, 2013
deleted text endnew text begin March 26, 2014new text end. Internal Revenue Code also includes any uncodified provision
in federal law that relates to provisions of the Internal Revenue Code that are incorporated
into Minnesota law. When used in this chapter, the reference to "subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code" is to the Internal Revenue Code as
amended through March 18, 2010.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment,
except the changes incorporated by federal changes are effective retroactively at the same
time as the changes were effective for federal purposes.
new text end

Sec. 14.

Minnesota Statutes 2012, section 290.081, is amended to read:


290.081 INCOME OF NONRESIDENTS, RECIPROCITY.

(a) The compensation received for the performance of personal or professional
services within this state by an individual whose residence, place of abode, and place
customarily returned to at least once a month is in another state, shall be excluded from
gross income to the extent such compensation is subject to an income tax imposed by the
state of residence; provided that such state allows a similar exclusion of compensation
received by residents of Minnesota for services performed therein.

(b) When it is deemed to be in the best interests of the people of this state, the
commissioner may determine that the provisions of paragraph (a) shall not apply. As long
as the provisions of paragraph (a) apply between Minnesota and Wisconsin, the provisions
of paragraph (a) shall apply to any individual who is domiciled in Wisconsin.

(c) For the purposes of paragraph (a), whenever the Wisconsin tax on Minnesota
residents which would have been paid Wisconsin without paragraph (a) exceeds the
Minnesota tax on Wisconsin residents which would have been paid Minnesota without
paragraph (a), or vice versa, then the state with the net revenue loss resulting from
paragraph (a) deleted text beginmust be compensated bydeleted text endnew text begin shall receive fromnew text end the other state deleted text beginas provided in the
agreement under paragraph (d)
deleted text endnew text begin the amount of such lossnew text end. This provision shall be effective
for all years beginning after December 31, 1972. The data used for computing the loss
to either state shall be determined on or before September 30 of the year following the
close of the previous calendar year.

(d)new text begin(1)new text end Interest is payable on all amounts calculated under paragraph (c) relating
to taxable years beginning after December 31, 2000. Interest accrues from July 1 of
the taxable year.

new text begin (2)new text end The commissioner of revenue is authorized to enter into agreements with
the state of Wisconsin specifying deleted text beginthe compensation required under paragraph (b),deleted text end the
reciprocity payment due deleted text begindatedeleted text endnew text begin datesnew text end, conditions constituting delinquency, interest rates, and
a method for computing interest due. deleted text beginCalculation of compensation under the agreement
must specify if the revenue loss is determined before or after the allowance of each state's
credit for taxes paid to the other state.
deleted text end

new text begin (3) For agreements entered into before October 1, 2014, the annual compensation
required under paragraph (c) must equal at least the net revenue loss minus $1,000,000
per fiscal year.
new text end

new text begin (4) For agreements entered into after September 30, 2014, the annual compensation
required under paragraph (c) must equal the net revenue loss per fiscal year.
new text end

new text begin (5) For the purposes of clauses (3) and (4), "net revenue loss" means the difference
between the amount of Minnesota income taxes Minnesota forgoes by not taxing
Wisconsin residents on income subject to reciprocity and the credit Minnesota would
have been required to give under section 290.06, subdivision 22, to Minnesota residents
working in Wisconsin had there not been reciprocity.
new text end

(e) If an agreement cannot be reached as to the amount of the loss, the commissioner
of revenue and the taxing official of the state of Wisconsin shall each appoint a member
of a board of arbitration and these members shall appoint the third member of the board.
The board shall select one of its members as chair. Such board may administer oaths, take
testimony, subpoena witnesses, and require their attendance, require the production of
books, papers and documents, and hold hearings at such places as are deemed necessary.
The board shall then make a determination as to the amount to be paid the other state
which determination shall be final and conclusive.

(f) The commissioner may furnish copies of returns, reports, or other information to
the taxing official of the state of Wisconsin, a member of the board of arbitration, or a
consultant under joint contract with the states of Minnesota and Wisconsin for the purpose
of making a determination as to the amount to be paid the other state under the provisions
of this section. Prior to the release of any information under the provisions of this section,
the person to whom the information is to be released shall sign an agreement which
provides that the person will protect the confidentiality of the returns and information
revealed thereby to the extent that it is protected under the laws of the state of Minnesota.

new text begin EFFECTIVE DATE. new text end

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

Sec. 15.

Minnesota Statutes 2013 Supplement, section 290.091, subdivision 2, as
amended by Laws 2014, chapter 150, article 1, section 21, 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
Code;

(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), and (11) to (14);

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;

(4) amounts subtracted from federal taxable income as provided by section 290.01,
subdivision 19b
, clauses (6), (8) to (14), deleted text beginanddeleted text end (16)new text begin, and (21)new text end; and

(5) the amount of the net operating loss allowed under section 290.095, subdivision
11
, paragraph (c).

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

(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) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable
income after subtracting the exemption amount determined under subdivision 3.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2013.
new text end

Sec. 16.

Minnesota Statutes 2013 Supplement, section 290A.03, subdivision 15, as
amended by Laws 2014, chapter 150, article 1, section 22, is amended to read:


Subd. 15.

Internal Revenue Code.

"Internal Revenue Code" means the Internal
Revenue Code of 1986, as amended through deleted text beginDecember 20, 2013deleted text endnew text begin March 26, 2014new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for property tax refunds
based on property taxes payable after December 31, 2013, and rent paid after December
31, 2012.
new text end

Sec. 17.

Minnesota Statutes 2013 Supplement, section 291.005, subdivision 1, as
amended by Laws 2014, chapter 150, article 3, section 3, is amended to read:


Subdivision 1.

Scope.

Unless the context otherwise clearly requires, the following
terms used in this chapter shall have the following meanings:

(1) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.

(2) "Federal gross estate" means the gross estate of a decedent as required to be valued
and otherwise determined for federal estate tax purposes under the Internal Revenue Codenew text begin,
increased by the value of any property in which the decedent had a qualifying income
interest for life and for which an election was made under section 291.03, subdivision 1d,
for Minnesota estate tax purposes, but was not made for federal estate tax purposes
new text end.

(3) "Internal Revenue Code" means the United States Internal Revenue Code of
1986, as amended through deleted text beginMarch 1deleted text end new text beginMarch 26new text end, 2014.

(4) "Minnesota gross estate" means the federal gross estate of a decedent after
(a) excluding therefrom any property included in the estate which has its situs outside
Minnesota, and (b) including any property omitted from the federal gross estate which
is includable in the estate, has its situs in Minnesota, and was not disclosed to federal
taxing authorities.

(5) "Nonresident decedent" means an individual whose domicile at the time of
death was not in Minnesota.

(6) "Personal representative" means the executor, administrator or other person
appointed by the court to administer and dispose of the property of the decedent. If there
is no executor, administrator or other person appointed, qualified, and acting within this
state, then any person in actual or constructive possession of any property having a situs in
this state which is included in the federal gross estate of the decedent shall be deemed
to be a personal representative to the extent of the property and the Minnesota estate tax
due with respect to the property.

(7) "Resident decedent" means an individual whose domicile at the time of death
was in Minnesota.

(8) "Situs of property" means, with respect to:

(i) real property, the state or country in which it is located;

(ii) tangible personal property, the state or country in which it was normally kept
or located at the time of the decedent's death or for a gift of tangible personal property
within three years of death, the state or country in which it was normally kept or located
when the gift was executed; deleted text beginand
deleted text end

(iii) new text begina qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue
Code, owned by a nonresident decedent and that is normally kept or located in this state
because it is on loan to an organization, qualifying as exempt from taxation under section
501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is
deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
new text end

new text begin (iv) new text endintangible personal property, the state or country in which the decedent was
domiciled at death or for a gift of intangible personal property within three years of death,
the state or country in which the decedent was domiciled when the gift was executed.

For a nonresident decedent with an ownership interest in a pass-through entity with
assets that include real or tangible personal property, situs of the real or tangible personal
propertynew text begin, including qualified works of art,new text end is determined as if the pass-through entity does
not exist and the real or tangible personal property is personally owned by the decedent.
If the pass-through entity is owned by a person or persons in addition to the decedent,
ownership of the property is attributed to the decedent in proportion to the decedent's
capital ownership share of the pass-through entity.

(9) "Pass-through entity" includes the following:

(i) an entity electing S corporation status under section 1362 of the Internal Revenue
Code;

(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;

(iii) a single-member limited liability company or similar entity, regardless of
whether it is taxed as an association or is disregarded for federal income tax purposes
under Code of Federal Regulations, title 26, section 301.7701-3; or

(iv) a trust to the extent the property is includible in the decedent's federal gross
estate; but excludes

(v) an entity whose ownership interest securities are traded on an exchange regulated
by the Securities and Exchange Commission as a national securities exchange under
section 6 of the Securities Exchange Act, United States Code, title 15, section 78f.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2013.
new text end

Sec. 18.

Minnesota Statutes 2012, section 291.016, subdivision 1, as added by Laws
2014, chapter 150, article 3, section 4, is amended to read:


Subdivision 1.

General.

For purposes of the tax under this chapter, the Minnesota
taxable estate equals the federal taxable estate as provided under section 2051 of the Internal
Revenue Code, without regard to whether the estate is subject to the federal estate tax:

(1) new text beginincreased by the value of any property in which the decedent had a qualifying
income interest for life and for which an election was made under section 291.03,
subdivision 1d, for Minnesota estate tax purposes, but was not made for federal estate
tax purposes;
new text end

new text begin (2) new text endincreased by the additions under subdivision 2; and

deleted text begin (2)deleted text endnew text begin (3)new text end decreased by the subtraction under subdivision 3.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2013.
new text end

Sec. 19.

Minnesota Statutes 2012, section 291.031, as added by Laws 2014, chapter
150, article 3, section 7, is amended to read:


291.031 CREDITS.

(a) The estate of a nonresident decedent that is subject to tax under this chapter on
the value of Minnesota situs property held in a pass-through entity is allowed a credit
against the tax due under deleted text beginthisdeleted text end section new text begin291.03 new text endequal to the lesser of:

(1) the amount of estate or inheritance tax paid to another state that is attributable to
the Minnesota situs property held in the pass-through entity; or

(2) the amount of tax paid under this section attributable to the Minnesota situs
property held in the pass-through entity.

(b) The amount of tax attributable to the Minnesota situs property held in the
pass-through entity must be determined by the increase in the estate or inheritance tax that
results from including the market value of the property in the estate or treating the value
as a taxable inheritance to the recipient of the property.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2013.
new text end

Sec. 20.

Laws 2014, chapter 150, article 3, section 4, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective retroactively for estates of decedents
dying after December 31, 2013new text begin, and for taxable gifts made after June 30, 2013new 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. 21. new text beginDEFINITION OF TAXABLE GIFT FOR DECEDENTS DYING
BEFORE JANUARY 1, 2014.
new text end

new text begin For estates of decedents dying before January 1, 2014, "taxable gift" as used by
Minnesota Statutes, section 291.005, subdivision 1, paragraph (4), means a transfer by gift
which is included in taxable gifts for federal gift tax purposes under the following sections
of the Internal Revenue Code: section 529; section 530; section 2501(a)(4); section 2503;
sections 2511 to 2514; and sections 2516 to 2519; less the deductions allowed in sections
2522 to 2524 of the Internal Revenue Code, and after excluding taxable gifts of any
property that has its situs outside Minnesota and including taxable gifts of any property
that has its situs in Minnesota and were not disclosed to federal taxing authorities.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable gifts made
after June 30, 2013.
new text end

Sec. 22. new text beginTEMPORARY READING CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Reading credit. new text end

new text begin (a) A taxpayer is allowed a credit, up to $2,000,
against the tax imposed by Minnesota Statutes, chapter 290. The credit amount equals 75
percent of the amount of eligible expenses paid by a taxpayer who is a parent or guardian
of a qualifying child:
new text end

new text begin (1) who has been evaluated for determination of a specific learning disability under
Minnesota Rules, part 3525.1341, and was not found to meet the criteria under Minnesota
Rules, part 3525.1341, subpart 2, to have a specific learning disability; and
new text end

new text begin (2) for whom the evaluation indicated a determination of a deficiency in basic
reading skills, reading comprehension, or reading fluency that impair a child to meet
expected age or grade-level standards.
new text end

new text begin (b) For purposes of this subdivision, the following definitions apply:
new text end

new text begin (1) "eligible expenses" means actual expenses, less the amount of expenses used to
claim the credit under Minnesota Statutes, section 290.0674, subdivision 1, paid by the
taxpayer for tutoring, instruction, or treatment by an instructor and not compensated by
insurance, pretax account, or otherwise, for purposes of meeting the academic standards
required under Minnesota Statutes, section 120B.021;
new text end

new text begin (2) "instructor" means a person qualifying under Minnesota Statutes, section
120A.22, subdivision 10, clauses (1) to (5), who is not a lineal ancestor or sibling of
the qualifying child;
new text end

new text begin (3) "treatment" means instruction that:
new text end

new text begin (i) teaches language decoding skills in a systematic manner;
new text end

new text begin (ii) uses recognized diagnostic assessments to determine what intervention would be
most appropriate for individual students; and
new text end

new text begin (iii) employs a research-based method; and
new text end

new text begin (4) "qualifying child" has the meaning given in section 32(c)(3) of the Internal
Revenue Code.
new text end

new text begin (c) A taxpayer claiming the credit under this subdivision must provide documentation
of eligibility for the credit in a form and manner prescribed by the commissioner of
revenue in consultation with the commissioner of education. The documentation under
this paragraph must not disclose any information other than that necessary to prove
eligibility for the credit allowed under this subdivision.
new text end

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

new text begin (e) The amount used to claim the credit under this section must be excluded from
any amount subtracted from federal taxable income under section 290.01, subdivision
19b, clause (3).
new text end

new text begin Subd. 2. new text end

new text begin Assignment of refunds. new text end

new text begin The provisions of Minnesota Statutes, section
290.0679, except for subdivision 1, paragraphs (a) and (b), apply to the assignment of
refunds authorized under this section. For purposes of assignment of refund under this
section, a "qualifying taxpayer" means a taxpayer qualified to receive a credit under this
section. In no case shall any condition for assignment require disclosure of the specific
findings of an evaluation for a specific learning disability.
new text end

new text begin Subd. 3. new text end

new text begin Credit to be refundable. new text end

new text begin If the amount of total credits that the claimant is
eligible to receive under this section exceeds the claimant's tax liability under Minnesota
Statutes, chapter 290, the commissioner of revenue shall refund the excess to the claimant.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

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

new text begin Subd. 5. new text end

new text begin Report. new text end

new text begin By March 1, 2016, the commissioner of revenue, in compliance
with Minnesota Statutes, sections 3.195 and 3.197, must provide a report to the chairs and
ranking minority members of the committees of the house of representatives and senate
with jurisdiction over taxes and education on:
new text end

new text begin (1) the number of taxpayers claiming the credit under this section and the average
amount of credits claimed; and
new text end

new text begin (2) the administration of the credit, including recommendations for ensuring
compliance.
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, 2013, and before January 1, 2015 only.
new text end

ARTICLE 5

MINERALS TAXES

Section 1.

Minnesota Statutes 2012, section 276A.06, subdivision 3, as amended by
Laws 2014, chapter 150, article 6, section 5, is amended to read:


Subd. 3.

Apportionment of levy.

The county auditor shall apportion the levy of
each governmental unit in the county in the manner prescribed by this subdivision. The
auditor shall:

(a) by August 20 of 2014 and each subsequent year, determine the new text beginpreliminary
new text endareawide portion of the levy for each governmental unit by multiplying the local tax
rate of the governmental unit for the preceding levy year times the distribution value set
forth in subdivision 2, clause (b)deleted text begin,deleted text endnew text begin;
new text end

new text begin (b)new text endnew text begin by September 5 of 2014 and each subsequent year, determine the areawide
portion of the levy for each governmental unit by multiplying the preliminary areawide
portion of the levy for each governmental unit
new text end times a fraction, the numerator of which is
the difference between the sum of the new text beginpreliminary new text endareawide levies for all governmental
units in the area minus the school fund allocation and the denominator is the sum of the
new text beginpreliminary new text endareawide levy for all governmental units in the area; and

deleted text begin (b)deleted text endnew text begin (c)new text end by September 5 of 2014 and each subsequent year, determine the local
portion of the current year's levy by subtracting the resulting amount from clause (a) from
the governmental unit's current year's levy.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015 and
thereafter.
new text end

Sec. 2.

Minnesota Statutes 2012, section 276A.06, subdivision 5, as amended by Laws
2014, chapter 150, article 6, section 6, is amended to read:


Subd. 5.

Areawide tax rate.

On or before August 25 of 1997 and each subsequent
year, the county auditor shall certify to the administrative auditor deleted text beginthatdeleted text endnew text begin the preliminary
new text end portion of the levy of each governmental unit determined pursuant to subdivision 3, clause
(a). The administrative auditor shall then determine the areawide tax rate sufficient to
yield an amount equal to the sum of the levies from the new text beginpreliminary new text endareawide net tax
capacity deleted text beginplus the school fund allocationdeleted text end. On or before September 1, the administrative
auditor shall certify the areawide tax rate to each of the county auditors.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015 and
thereafter.
new text end

Sec. 3.

Minnesota Statutes 2013 Supplement, section 298.018, subdivision 1, is
amended to read:


Subdivision 1.

Within taconite assistance area.

The proceeds of the tax paid under
sections 298.015 and 298.016 on ores, metals, or minerals mined or extracted within the
taconite assistance area defined in section 273.1341, shall be allocated as follows:

(1) five percent to the city or town within which the minerals or energy resources
are mined or extractednew text begin, or within which the concentrate was produced. If the mining
and concentration, or different steps in either process, are carried on in more than one
taxing district, the commissioner shall apportion equitably the proceeds among the
cities and towns by attributing 50 percent of the proceeds of the tax to the operation of
mining or extraction, and the remainder to the concentrating plant and to the processes of
concentration, and with respect to each thereof giving due consideration to the relative
extent of the respective operations performed in each taxing district
new text end;

(2) ten percent to the taconite municipal aid account to be distributed as provided
in section 298.282;

(3) ten percent to the school district within which the minerals or energy resources
are mined or extractednew text begin, or within which the concentrate was produced. If the mining
and concentration, or different steps in either process, are carried on in more than one
school district, distribution among the school districts must be based on the apportionment
formula prescribed in clause (1)
new text end;

(4) 20 percent to a group of school districts comprised of those school districts
wherein the mineral or energy resource was mined or extracted or in which there is a
qualifying municipality as defined by section 273.134, paragraph (b), in direct proportion
to school district indexes as follows: for each school district, its pupil units determined
under section 126C.05 for the prior school year shall be multiplied by the ratio of the
average adjusted net tax capacity per pupil unit for school districts receiving aid under
this clause as calculated pursuant to chapters 122A, 126C, and 127A for the school year
ending prior to distribution to the adjusted net tax capacity per pupil unit of the district.
Each district shall receive that portion of the distribution which its index bears to the sum
of the indices for all school districts that receive the distributions;

(5) 20 percent to the county within which the minerals or energy resources are
mined or extractednew text begin, or within which the concentrate was produced. If the mining and
concentration, or different steps in either process, are carried on in more than one county,
distribution among the counties must be based on the apportionment formula prescribed in
clause (1), provided that any county receiving distributions under this clause shall pay one
percent of its proceeds to the Range Association of Municipalities and Schools
new text end;

(6) 20 percent to St. Louis County acting as the counties' fiscal agent to be
distributed as provided in sections 273.134 to 273.136;

(7) five percent to the Iron Range Resources and Rehabilitation Board for the
purposes of section 298.22;

(8) deleted text beginfivedeleted text endnew text begin threenew text end percent to the Douglas J. Johnson economic protection trust fund; and

(9) deleted text beginfivedeleted text endnew text begin sevennew text end percent to the taconite environmental protection fund.

The proceeds of the tax shall be distributed on July 15 each year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 4.

Minnesota Statutes 2012, section 298.28, subdivision 5, as amended by Laws
2014, chapter 150, article 6, section 11, is amended to read:


Subd. 5.

Counties.

(a) 21.05 cents per taxable ton new text beginfor distributions in 2015 through
2023, and 26.05 cents per taxable ton for distributions beginning in 2024
new text endis allocated
to counties to be distributed, based upon certification by the commissioner of revenue,
under paragraphs (b) to (d).

(b) 10.525 cents per taxable ton shall be distributed to the county in which the
taconite is mined or quarried or in which the concentrate is produced, less any amount
which is to be distributed pursuant to paragraph (c). The apportionment formula prescribed
in subdivision 2 is the basis for the distribution.

(c) If an electric power plant owned by and providing the primary source of power for
a taxpayer mining and concentrating taconite is located in a county other than the county
in which the mining and the concentrating processes are conducted, one cent per taxable
ton of the tax distributed to the counties pursuant to paragraph (b) and imposed on and
collected from such taxpayer shall be paid to the county in which the power plant is located.

(d) 10.525 cents per taxable ton new text beginfor distributions in 2015 through 2023, and 15.525
cents per taxable ton for distributions beginning in 2024
new text endshall be paid to the county from
which the taconite was mined, quarried or concentrated to be deposited in the county road
and bridge fund. If the mining, quarrying and concentrating, or separate steps in any of
those processes are carried on in more than one county, the commissioner shall follow the
apportionment formula prescribed in subdivision 2.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for distributions beginning in 2015
and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2012, section 298.28, subdivision 7a, as added by Laws
2014, chapter 150, article 6, section 13, is amended to read:


Subd. 7a.

Iron Range school consolidation and cooperatively operated school
account.

The following amounts must be allocated to the Iron Range Resources and
Rehabilitation Board to be deposited in the Iron Range school consolidation and
cooperatively operated school account that is hereby created:

(1)new text begin (i) for distributions in 2015 through 2023, new text end ten cents per taxable ton of the tax
imposed under section 298.24new text begin; and (ii) for distributions beginning in 2024, five cents per
taxable ton of the tax imposed under section 298.24
new text end;

(2) the amount as determined under section 298.17, paragraph (b), clause (3); deleted text beginand
deleted text end

(3) deleted text beginfor distributions in 2015 through 2017, an amount equal to two-thirds of the
increased tax proceeds attributable to the increase in the implicit price deflator as provided
in section 298.24, subdivision 1
deleted text endnew text begin (i) for distributions in 2015, an amount equal to two-thirds
of the increased tax proceeds attributable to the increase in the implicit price deflator as
provided in section 298.24, subdivision 1, with the remaining one-third to be distributed to
the Douglas J. Johnson Economic Protection Trust Fund;
new text end

new text begin (ii) for distributions in 2016, an amount equal to two-thirds of the sum of the
increased tax proceeds attributable to the increase in the implicit price deflator as provided
in section 298.24, subdivision 1, for distribution years 2015 and 2016, with the remaining
one-third to be distributed to the Douglas J. Johnson Economic Protection Trust Fund; and
new text end

new text begin (iii) for distributions in 2017, an amount equal to two-thirds of the sum of the
increased tax proceeds attributable to the increase in the implicit price deflator as provided
in section 298.24, subdivision 1, for distribution years 2015, 2016, and 2017, with the
remaining one-third to be distributed to the Douglas J. Johnson Economic Protection
Trust Fund; and
new text end

new text begin (4) any other amount as provided by lawnew text end.

Expenditures from this account shall be made only to provide disbursements to
assist school districts with the payment of bonds that were issued for qualified school
projects, or for any other new text beginschool new text enddisbursement as approved by the Iron Range Resources
and Rehabilitation Board. For purposes of this section, "qualified school projects" means
school projects within the taconite assistance area as defined in section 273.1341, that were
(1) approved, by referendum, after deleted text beginDecember 7, 2009deleted text endnew text begin April 3, 2006new text end; and (2) approved by
the commissioner of education pursuant to section 123B.71.

No expenditure under this section shall be made unless approved by seven members
of the Iron Range Resources and Rehabilitation Board.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for distributions beginning in 2015
and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2013 Supplement, section 298.28, subdivision 10, as
amended by Laws 2014, chapter 150, article 6, section 15, is amended to read:


Subd. 10.

Increase.

(a) Except as provided in paragraph (b), for distributions
in 2000 through 2014 and for distributions in 2018 and subsequent years, the amount
determined under subdivision 9 shall be increased in the same proportion as the increase
in the implicit price deflator as provided in section 298.24, subdivision 1. Beginning with
distributions in 2018, the amount determined under subdivision 6, paragraph (a), shall be
increased in the same proportion as the increase in the implicit price deflator as provided
in section 298.24, subdivision 1.

(b) For distributions in 2005 and subsequent years, an amount equal to the increased
tax proceeds attributable to the increase in the implicit price deflator as provided in
section 298.24, subdivision 1, for taxes paid in 2005, except for the amount of revenue
increases provided in subdivision 4, paragraph (d), is distributed to the grant and loan fund
established in section 298.2961, subdivision 4.

deleted text begin (c) For distributions in 2015 through 2017, an amount equal to two-thirds of the
increased tax proceeds attributable to the increase in the implicit price deflator as provided
in section 298.24, subdivision 1, is distributed to the Iron Range school consolidation and
cooperatively operated school account in section 298.28, subdivision 7a, with the remaining
one-third to be distributed to the Douglas J. Johnson Economic Protection Trust Fund.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for distributions beginning in 2015
and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 298.75, subdivision 2, is amended to read:


Subd. 2.

Tax imposed.

(a) Except as provided in paragraph (e), a county that
imposes the aggregate production tax shall impose upon every operator a production tax
of 21.5 cents per cubic yard or 15 cents per ton of aggregate material excavated in the
county except that the county board may decide not to impose this tax if it determines
that in the previous year operators removed less than 20,000 tons or 14,000 cubic yards of
aggregate material from that county. The tax shall not be imposed on aggregate material
excavated in the county until the aggregate material is transported from the extraction site
or sold, whichever occurs first. When aggregate material is stored in a stockpile within the
state of Minnesota and a public highway, road or street is not used for transporting the
aggregate material, the tax shall not be imposed until either when the aggregate material
is sold, or when it is transported from the stockpile site, or when it is used from the
stockpile, whichever occurs first.

(b) Except as provided in paragraph (e), a county that imposes the aggregate
production tax under paragraph (a) shall impose upon every importer a production tax
of 21.5 cents per cubic yard or 15 cents per ton of aggregate material imported into the
county. The tax shall be imposed when the aggregate material is imported from the
extraction site or sold. When imported aggregate material is stored in a stockpile within
the state of Minnesota and a public highway, road, or street is not used for transporting
the aggregate material, the tax shall be imposed either when the aggregate material is
sold, when it is transported from the stockpile site, or when it is used from the stockpile,
whichever occurs first. The tax shall be imposed on an importer when the aggregate
material is imported into the county that imposes the tax.

(c) If the aggregate material is transported directly from the extraction site to a
waterway, railway, or another mode of transportation other than a highway, road or street,
the tax imposed by this section shall be apportioned equally between the county where the
aggregate material is extracted and the county to which the aggregate material is originally
transported. If that destination is not located in Minnesota, then the county where the
aggregate material was extracted shall receive all of the proceeds of the tax.

(d) A county, city, or town that receives revenue under this section is prohibited
from imposing any additional host community fees on aggregate production within that
county, city, or town.

(e) A county that borders two other states and that is not contiguous to a county
that imposes a tax under this section may impose the taxes under paragraphs (a) and (b)
at the rate of ten cents per cubic yard or seven cents per ton. This paragraph expires
December 31, deleted text begin2014deleted text endnew text begin 2024new 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.

Laws 2008, chapter 366, article 10, section 15, is amended to read:


Sec. 15. 2008 DISTRIBUTIONS ONLY.

For distribution in 2008 only, a special fund is established to receive 11.4 cents per ton
that otherwise would be allocated under Minnesota Statutes, section 298.28, subdivision 6.
If sufficient funds are not available under Minnesota Statutes, section 298.28, subdivision
6
, to make the payments required under this section and under Minnesota Statutes, section
298.28, subdivision 6, the remaining amount needed to total 11.4 cents per ton may be
taken from funds available under Minnesota Statutes, section 298.28, subdivision 9. If
2008 H.F. No. 1812 is enacted and includes a provision that distributes funds that would
otherwise be allocated under Minnesota Statutes, section 298.28, subdivision 6, in a
manner different from the distribution required in this section, the distribution in this
section supersedes the distribution set in 2008 H.F. No. 1812 notwithstanding Minnesota
Statutes, section 645.26. The following amounts are allocated to St. Louis County acting
as the fiscal agent for the recipients for the following specified purposes:

(1) two cents per ton must be paid to the Hibbing Economic Development Authority
to retire bonds and for economic development purposes;

(2) one cent per ton must be divided among and paid in equal shares to each of the
board of St. Louis County School District No. 2142, the board of Ely School District No.
696, the board of Mountain Iron-Buhl School District No. 712, and the board of Virginia
School District No. 706 for each to study the potential for and impact of consolidation
and streamlining the operations of their school districts;

(3) 0.25 cent per ton must be paid to the city of Grand Rapids, for industrial park work;

(4) 0.65 cent per ton must be paid to the city of Aitkin, for deleted text beginsewer and water for
housing
deleted text endnew text begin economic developmentnew text end projects;

(5) 0.5 cent per ton must be paid to the city of Crosby, for well and water tower
infrastructure;

(6) 0.5 cent per ton must be paid to the city of Two Harbors, for well and water
tower infrastructure;

(7) 1.5 cents per ton must be paid to the city of Silver Bay to pay for health and
safety and maintenance improvements at a former elementary school building that is
currently owned by the city, to be used for economic development purposes;

(8) 1.5 cents per ton must be paid to St. Louis County to extend water and sewer
lines from the city of Chisholm to the St. Louis County fairgrounds;

(9) 1.5 cents per ton must be paid to the White Community Hospital for debt
restructuring;

(10) 0.5 cent per ton must be paid to the city of Keewatin for street, sewer, and
water improvements;

(11) 0.5 cent per ton must be paid to the city of Calumet for street, sewer, and water
improvements; and

(12) one cent per ton must be paid to Breitung township for sewer and water
extensions associated with the development of a state park, provided that if a new state
park is not established in Breitung township by July 1, 2009, the money provided in
this clause must be transferred to the northeast Minnesota economic development fund
established in Minnesota Statutes, section 298.2213.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
Upon enactment, the city of Aitkin must release all funds under this section to St. Louis
County acting as fiscal agent by July 1, 2014.
new text end

Sec. 9.

Laws 2013, chapter 143, article 11, section 10, is amended to read:


Sec. 10. 2013 DISTRIBUTION ONLY.

For the 2013 distribution, a special fund is established to receive 38.7 cents per ton of
any excess of the balance remaining after distribution of amounts required under Minnesota
Statutes, section 298.28, subdivision 6. The following amounts are allocated to St. Louis
County acting as the fiscal agent for the recipients for the following specific purposes:

(1) 5.1 cents per ton to the city of Hibbing for improvements to the city's water
supply system;

(2) 4.3 cents per ton to the city of Mountain Iron for the cost of moving utilities
required as a result of actions undertaken by United States Steel Corporation;

(3) 2.5 cents per ton to the city of Biwabik for improvements to the city's water supply
system, payable upon agreement with ArcelorMittal to satisfy water permit conditions;

(4) 2 cents per ton to the city of Tower for the Tower Marina;

(5) 2.4 cents per ton to the city of Grand Rapids for an eco-friendly heat transfer
system to replace aging effluent lines and for parking lot repaving;

(6) 2.4 cents per ton to the city of Two Harbors for wastewater treatment plant
improvements;

(7) 0.9 cents per ton to the city of Ely for the sanitary sewer replacement project;

(8) 0.6 cents per ton to the town of Crystal Bay for debt service of the Claire Nelson
Intermodal Transportation Center;

(9) 0.5 cents per ton to the Greenway Joint Recreation Board for the Coleraine
hockey arena renovations;

(10) 1.2 cents per ton for the West Range Regional Fire Hall and Training Center
to merge the existing fire services of Coleraine, Bovey, Taconite Marble, Calumet, and
Greenway Township;

(11) 2.5 cents per ton to the city of Hibbing for the Memorial Building;

(12) 0.7 cents per ton to the city of Chisholm for public works infrastructure;

(13) 1.8 cents per ton to the Crane Lake Water and Sanitary District for sanitary
sewer extension;

(14) 2.5 cents per ton for the city of Buhl for the roof on the Mesabi Academy;

(15) 1.2 cents per ton to the city of Gilbert for the New Jersey/Ohio Avenue project;

(16) deleted text begin1.5deleted text endnew text begin 2.0new text end cents per ton to the city of Cook for street improvements, business park
infrastructure, and a maintenance garage;

deleted text begin (17) 0.5 cents per ton to the city of Cook for a water line project;
deleted text end

deleted text begin (18)deleted text endnew text begin (17)new text end 1.8 cents per ton to the city of Eveleth to be used for Jones Street
reconstruction and the city auditorium;

deleted text begin (19)deleted text endnew text begin (18)new text end 0.5 cents new text beginper tonnew text end for the city of Keewatin for an electrical substation and
water line replacements;

deleted text begin (20)deleted text endnew text begin (19)new text end 3.3 cents new text beginper tonnew text end for the city of Virginia for Fourth Street North
infrastructure and Franklin Park improvement; and

deleted text begin (21)deleted text endnew text begin (20)new text end 0.5 cents per ton to the city of Grand Rapids for an economic development
project.

new text begin EFFECTIVE DATE. new text end

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

Sec. 10. new text beginREALLOCATION OF BOND PAYMENTS.
new text end

new text begin In each year subsequent to the year in which the following appropriations terminate
under their terms, an amount equal to the amount payable in 2013 based upon 2012
production of the terminating appropriation is appropriated from the same sources listed
in this section to the Iron Range school consolidation and cooperatively operated school
account under Laws 2014, chapter 150, article 6, section 13:
new text end

new text begin (1) Laws 1996, chapter 412, article 5, section 21, subdivision 3, appropriation for
bonds of Independent School District No. 166, Cook County;
new text end

new text begin (2) Laws 1996, chapter 412, article 5, section 20, subdivision 2, appropriation for
bonds of Independent School District No. 696, Ely;
new text end

new text begin (3) Laws 1996, chapter 412, article 5, section 20, subdivision 2, appropriation for
bonds of Independent School District No. 706, Virginia:
new text end

new text begin (4) Laws 1996, chapter 412, article 5, section 20, subdivision 2, appropriation for
bonds of Independent School District No. 2154, Eveleth-Gilbert;
new text end

new text begin (5) Laws 1998, chapter 398, article 4, section 17, subdivision 2, appropriation for
bonds of Independent School District No. 712, Mountain Iron-Buhl;
new text end

new text begin (6) Laws 2000, chapter 489, article 5, section 24, subdivision 1, appropriation for
bonds of Independent School District No. 695, Chisholm;
new text end

new text begin (7) Laws 2000, chapter 489, article 5, section 25, subdivision 1, appropriation for
bonds of Independent School District No. 316, Greenway-Coleraine;
new text end

new text begin (8) Laws 2000, chapter 489, article 5, section 26, subdivision 1, appropriation for
bonds of Independent School District No. 381, Lake Superior; and
new text end

new text begin (9) Laws 2008, chapter 154, article 8, section 18, appropriation for bonds of
Independent School District No. 2711, Mesabi East.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with the distribution
in 2015.
new text end

Sec. 11. new text begin2014 DISTRIBUTION ONLY.
new text end

new text begin For the 2014 distribution, a special fund is established to receive 18.84 cents per ton of
any excess of the balance remaining after distribution of amounts required under Minnesota
Statutes, section 298.28, subdivision 6. The following amounts are allocated to St. Louis
County acting as the fiscal agent for the recipients for the following specific purposes:
new text end

new text begin (1) 1.3 cents per ton to the city of Silver Bay for a water project under Highway 61;
new text end

new text begin (2) 0.5 cents per ton to the city of Grand Rapids for soil and landscape remediation
at the Reif Center;
new text end

new text begin (3) 0.65 cents per ton to the city of LaPrairie for sewer, water, and road improvements
to accommodate business expansion in the city;
new text end

new text begin (4) 0.78 cents per ton to the city of Cohasset for an infrastructure project;
new text end

new text begin (5) 0.39 cents per ton to Balkan Township for a salt storage building and
energy-efficient cold storage building;
new text end

new text begin (6) 3.0 cents per ton to the city of McKinley to construct a water line from the city
of Gilbert or the city of Biwabik to the city of McKinley's distribution center in order to
secure a potable water source for the city, provided that the city of McKinley secures
the remainder of the project costs from other sources, and expires three years following
the date of distribution;
new text end

new text begin (7) 6.5 cents per ton to the Iron Range Resources and Rehabilitation Board for
township block grants to be distributed by the board;
new text end

new text begin (8) 0.5 cents per ton to the city of Marble for a water main and looping project;
new text end

new text begin (9) 0.65 cents per ton to the city of Nashwauk for an infrastructure project;
new text end

new text begin (10) 0.35 cents per ton to the city of Babbitt for demolition of a public building;
new text end

new text begin (11) 0.65 cents per ton to the city of Hoyt Lakes for a storm water project;
new text end

new text begin (12) 0.65 cents per ton to the city of Aurora for an infrastructure project;
new text end

new text begin (13) 0.65 cents per ton to the town of Silver Creek for an infrastructure project;
new text end

new text begin (14) 0.5 cents per ton to the city of Calumet for an infrastructure project;
new text end

new text begin (15) 0.5 cents per ton to Nashwauk Township for the Nashwauk town hall;
new text end

new text begin (16) 0.5 cents per ton to the city of Biwabik for emergency repair of a wastewater
treatment project;
new text end

new text begin (17) 0.47 cents per ton to the city of Cuyuna for improvements to city properties and
facilities, including construction, electrical, water, sewer, and site preparation; and
new text end

new text begin (18) 0.3 cents per ton to Morse Township for a recreational trail.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2014 distribution, and all
payments must be made separately and within ten days of the date of the August 2014
payment.
new text end

ARTICLE 6

LOCAL DEVELOPMENT

Section 1.

new text begin [383A.155] HOUSING IMPROVEMENT AREAS.
new text end

new text begin Subdivision 1. new text end

new text begin Powers of a housing improvement authority. new text end

new text begin The Ramsey County
Housing and Redevelopment Authority shall have the powers of a city under sections
428A.11 to 428A.21 to establish housing improvement areas in Ramsey County.
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 exercising the powers in sections 428A.11
to 428A.21, references in those sections to the terms in paragraphs (b) to (e) have the
meanings given them for purposes of this section.
new text end

new text begin (b) "Mayor" means the chair of the Ramsey County Housing and Redevelopment
Authority.
new text end

new text begin (c) "Council" or "governing body of the city" means the Ramsey County Housing
and Redevelopment Authority.
new text end

new text begin (d) "City clerk" means the person designated by the Ramsey County Housing and
Redevelopment Authority to carry out the duties of the city clerk under sections 428A.11
to 428A.21.
new text end

new text begin (e) "Enabling ordinance" means a resolution adopted under subdivision 3 by the
Ramsey County Housing and Redevelopment Authority.
new text end

new text begin Subd. 3. new text end

new text begin Establishment of housing improvement areas. new text end

new text begin The Ramsey County
Housing and Redevelopment Authority may adopt a resolution establishing one or
more housing improvement areas within the county under this section. The Ramsey
County Housing and Redevelopment Authority shall send a copy of each petition for the
establishment of a housing improvement area to the city in which the proposed housing
improvement area is located. The public hearings under sections 428A.13 and 428A.14
may be held at the times and places determined by the Ramsey County Housing and
Redevelopment Authority, except that they must be held at least 30 days after the date the
applicable petition was sent to the city. If the city council adopts a resolution opposing
the establishment within 30 days of the date the copy of the petition was sent to the city
under this subdivision, the Ramsey County Housing and Redevelopment Authority may
not establish the proposed housing improvement area.
new text end

new text begin Subd. 4. new text end

new text begin Applicability. new text end

new text begin Except as otherwise provided in this section, sections
428A.11 to 428A.21 apply to the establishment of a housing improvement area by the
Ramsey County Housing and Redevelopment Authority.
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 2012, section 383D.41, is amended by adding a subdivision
to read:


new text begin Subd. 11. new text end

new text begin Tax credit allocation threshold criteria. new text end

new text begin (a) In addition to the projects
described in section 462A.222, subdivision 3, paragraph (d), the Dakota County
Community Development Agency may allocate tax credits in the first round for up to three
projects of the following type: new construction or substantial rehabilitation multifamily
housing projects that are not restricted to persons who are 55 years of age or older and that
are located within one of the following areas at the time a reservation for tax credits is made:
new text end

new text begin (1) an area within one-half mile of a completed or planned light rail transit way, bus
rapid transit way, or commuter rail station;
new text end

new text begin (2) an area within one-fourth mile from any stop along a high-frequency local bus line;
new text end

new text begin (3) an area within one-half mile from a bus stop or station on a high-frequency
express route;
new text end

new text begin (4) an area within one-half mile from a park and ride lot; or
new text end

new text begin (5) an area within one-fourth mile of a high-service public transportation fixed
route stop.
new text end

new text begin (b) For purposes of this section, the following terms have the meaning given them:
new text end

new text begin (1) "high-frequency local bus line" means a local bus route providing service at
least every 15 minutes and running between 6:00 a.m. and 7:00 p.m. on weekdays and
between 9:00 a.m. and 6:00 p.m. on Saturdays;
new text end

new text begin (2) "high-frequency express route" means an express route with bus service
providing six or more trips during at least one of the peak morning hours between 6:00
a.m. and 9:00 a.m. and every ten minutes during the peak morning hour; and
new text end

new text begin (3) "high-service public transportation fixed route stop" means a stop serviced
between 6:00 a.m. and 7:00 p.m. on weekdays and 9:00 a.m. and 6:00 p.m. on Saturdays
and with service approximately every 30 minutes during that time.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with the 2015 allocation of
tax credit.
new text end

Sec. 3.

Minnesota Statutes 2012, section 469.1763, subdivision 3, is amended to read:


Subd. 3.

Five-year rule.

(a) Revenues derived from tax increments are considered
to have been expended on an activity within the district under subdivision 2 only if one
of the following occurs:

(1) before or within five years after certification of the district, the revenues are
actually paid to a third party with respect to the activity;

(2) bonds, the proceeds of which must be used to finance the activity, are issued and
sold to a third party before or within five years after certification, the revenues are spent
to repay the bonds, and the proceeds of the bonds either are, on the date of issuance,
reasonably expected to be spent before the end of the later of (i) the five-year period, or
(ii) a reasonable temporary period within the meaning of the use of that term under section
148(c)(1) of the Internal Revenue Code, or are deposited in a reasonably required reserve
or replacement fund;

(3) binding contracts with a third party are entered into for performance of the
activity before or within five years after certification of the district and the revenues are
spent under the contractual obligation;

(4) costs with respect to the activity are paid before or within five years after
certification of the district and the revenues are spent to reimburse a party for payment
of the costs, including interest on unreimbursed costs; or

(5) expenditures are made for housing purposes as permitted by subdivision 2,
paragraphs (b) and (d), or for public infrastructure purposes within a zone as permitted
by subdivision 2, paragraph (e).

(b) For purposes of this subdivision, bonds include subsequent refunding bonds if
the original refunded bonds meet the requirements of paragraph (a), clause (2).

(c) For a redevelopment district or a renewal and renovation district certified after
June 30, 2003, and before April 20, 2009, the five-year periods described in paragraph (a)
are extended to ten years after certification of the district. new text beginFor a redevelopment district
certified after April 20, 2009, and before June 30, 2012, the five-year periods described in
paragraph (a) are extended to eight years after certification of the district.
new text endThis extension is
provided primarily to accommodate delays in development activities due to unanticipated
economic circumstances.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for districts for which the request for
certification was made after April 20, 2009.
new text end

Sec. 4.

Minnesota Statutes 2012, section 469.177, subdivision 3, is amended to read:


Subd. 3.

Tax increment, relationship to chapters 276A and 473F.

(a) Unless the
governing body elects pursuant to paragraph (b) the following method of computation
shall apply to a district deleted text beginother than an economic development district for which the request
for certification was made after June 30, 1997
deleted text end:

(1) The original net tax capacity and the current net tax capacity shall be determined
before the application of the fiscal disparity provisions of chapter 276A or 473F. Where
the original net tax capacity is equal to or greater than the current net tax capacity, there is
no captured net tax capacity and no tax increment determination. Where the original net
tax capacity is less than the current net tax capacity, the difference between the original
net tax capacity and the current net tax capacity is the captured net tax capacity. This
amount less any portion thereof which the authority has designated, in its tax increment
financing plan, to share with the local taxing districts is the retained captured net tax
capacity of the authority.

(2) The county auditor shall exclude the retained captured net tax capacity of the
authority from the net tax capacity of the local taxing districts in determining local taxing
district tax rates. The local tax rates so determined are to be extended against the retained
captured net tax capacity of the authority as well as the net tax capacity of the local taxing
districts. The tax generated by the extension of the lesser of (A) the local taxing district
tax rates or (B) the original local tax rate to the retained captured net tax capacity of the
authority is the tax increment of the authority.

(b) The following method of computation applies to any deleted text begineconomic development
district for which the request for certification was made after June 30, 1997, and to any
deleted text end other district for which the governing body, by resolution approving the tax increment
financing plan pursuant to section 469.175, subdivision 3, elects:

(1) The original net tax capacity shall be determined before the application of the
fiscal disparity provisions of chapter 276A or 473F. The current net tax capacity shall
exclude any fiscal disparity commercial-industrial net tax capacity increase between
the original year and the current year multiplied by the fiscal disparity ratio determined
pursuant to section 276A.06, subdivision 7, or 473F.08, subdivision 6. Where the original
net tax capacity is equal to or greater than the current net tax capacity, there is no captured
net tax capacity and no tax increment determination. Where the original net tax capacity is
less than the current net tax capacity, the difference between the original net tax capacity
and the current net tax capacity is the captured net tax capacity. This amount less any
portion thereof which the authority has designated, in its tax increment financing plan, to
share with the local taxing districts is the retained captured net tax capacity of the authority.

(2) The county auditor shall exclude the retained captured net tax capacity of the
authority from the net tax capacity of the local taxing districts in determining local taxing
district tax rates. The local tax rates so determined are to be extended against the retained
captured net tax capacity of the authority as well as the net tax capacity of the local taxing
districts. The tax generated by the extension of the lesser of (A) the local taxing district
tax rates or (B) the original local tax rate to the retained captured net tax capacity of the
authority is the tax increment of the authority.

(3) An election by the governing body pursuant to paragraph (b) shall be submitted
to the county auditor by the authority at the time of the request for certification pursuant to
subdivision 1.

(c) The method of computation of tax increment applied to a district pursuant to
paragraph (a) or (b) shall remain the same for the duration of the district, except that
the governing body may elect to change its election from the method of computation in
paragraph (a) to the method in paragraph (b).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for districts for which the request for
certification is made after June 30, 2014.
new text end

Sec. 5.

Laws 2013, chapter 143, article 9, section 23, is amended to read:


Sec. 23. CITY OF BLOOMINGTON; OLD CEDAR AVENUE BRIDGE.

(a) Notwithstanding any law to the contrary, the city of Bloomington shall transfer
from the tax increment financing accounts for its Tax Increment Financing District No.
1-C and Tax Increment Financing District No. 1-G an amount equal to the tax increment
for each district that is computed under the provisions of Minnesota Statutes, section
473F.08, subdivision 3c, for taxes payable in 2014 to an account or fund established for
the repair, restoration, or replacement of the Old Cedar Avenue bridge for use by bicycle
commuters and recreational users. The city is authorized to and must use the transferred
funds to complete the repair, renovation, or replacement of the bridge.

new text begin (b) Upon completion of the repair, restoration, or replacement of the bridge, the city
may use any remaining funds in the account for expenditures as provided in this paragraph
and that use is deemed to be a permitted use of the increments, regardless of whether it is
for improvements within the project area. If the city elects to use the authority under this
paragraph, the remaining funds must be spent for the following items and improvements
in the following order of priority:
new text end

new text begin (1) signage for the Old Cedar Avenue bridge that is consistent with the number,
design, size, and placement of the city's signage for the Normandale Lake District;
new text end

new text begin (2) kiosks and other wayfinding aids for users of the Old Cedar Avenue bridge and
immediately adjacent parkland areas; and
new text end

new text begin (3) bicycle and pedestrian trail improvements that provide access to the Old Cedar
Avenue bridge.
new text end

deleted text begin (b)deleted text endnew text begin (c)new text end No signs, plaques, or markers acknowledging or crediting donations for,
sponsorships of, or naming rights may be posted on or in the vicinity of the Old Cedar
Avenue bridge.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective without local approval under
Minnesota Statutes, section 645.023, subdivision 1, paragraph (a).
new text end

Sec. 6. new text beginCITY OF BAXTER; TAX INCREMENT FINANCING DISTRICT;
PROJECT REQUIREMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Addition of parcels to district. new text end

new text begin Notwithstanding Minnesota
Statutes, sections 469.174, subdivision 12; 469.176, subdivision 4c; or any other law to
the contrary, the governing body of the city of Baxter may elect to expand the boundaries
of the Isle Drive Tax Increment Financing District to include the real property described as
tax parcel number 034120010010009 in the city of Baxter, Crow Wing County, Minnesota.
new text end

new text begin Subd. 2. new text end

new text begin Original tax capacity of district. new text end

new text begin Upon addition of the property described
in subdivision 1 to the Isle Drive Tax Increment Financing District, the Crow Wing
County auditor shall increase the original tax capacity of Isle Drive Tax Increment
Financing District by the amount required by Minnesota Statutes, section 469.177, except
as provided in subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Prior planned improvements. new text end

new text begin Minnesota Statutes, section 469.177,
subdivision 4, does not apply to the property described in subdivision 1 added to the Isle
Drive Tax Increment Financing District.
new text end

new text begin Subd. 4. new text end

new text begin Use of increments. new text end

new text begin Tax increments and other revenues derived from any
portion of the Isle Drive Tax Increment Financing District, as expanded under this section,
may be used to reimburse or otherwise pay for allowable expenditures under the plan
budget for the Isle Drive Tax Increment Financing District, as amended in accordance
with Minnesota Statutes, section 469.175, subdivision 4.
new text end

new text begin Subd. 5. new text end

new text begin Approval and effect of modification. new text end

new text begin If the governing body of the
city elects to exercise the authority provided in subdivision 1 to modify the district, the
following conditions apply:
new text end

new text begin (1) the city must comply with Minnesota Statutes, section 469.175, subdivision 4; and
new text end

new text begin (2) beginning with the subsequent calendar year, except as otherwise provided
in this section, the district is subject to the provisions of Minnesota Statutes, sections
469.174 to 469.1794, as if the request for certification of the entire district was made on
December 30, 2011, the date the original request for certification for the Isle Drive Tax
Increment Financing District was made.
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 Baxter and upon compliance by the city with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 7. new text beginCITY OF EAGAN; TAX INCREMENT FINANCING.
new text end

new text begin (a) Effective for taxes payable in 2015, the city of Eagan may elect to compute tax
increment for the Cedar Grove Tax Increment Financing District using the current local tax
rate, notwithstanding the provisions of Minnesota Statutes, section 469.177, subdivision 1a.
new text end

new text begin (b) 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, is considered to be met for the Cedar Grove Tax
Increment Financing District in the city of Eagan if the activities are undertaken within 13
years from the date of certification of the district.
new text end

new text begin (c) Notwithstanding the provisions of Minnesota Statutes, section 469.176,
subdivision 1b, or any other law to the contrary, the city of Eagan may collect tax increment
from the Cedar Grove Tax Increment Financing District through December 31, 2032.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Paragraphs (a) and (b) are effective upon compliance by the
governing body of the city of Eagan with the requirements of Minnesota Statutes, section
645.021, subdivision 3. Paragraph (c) is effective upon compliance by the governing
bodies of the city of Eagan, Dakota County, and Independent School District No. 191 with
the requirements of Minnesota Statutes, sections 469.1782, subdivision 2, and 645.021,
subdivision 3.
new text end

Sec. 8. new text beginCITY OF EDINA; TAX INCREMENT FINANCING.
new text end

new text begin Subdivision 1. new text end

new text begin Authority to create districts. new text end

new text begin (a) The governing body of the city of
Edina or its development authority may establish one or more tax increment financing
housing districts in the Southeast Edina Redevelopment Project Area, as the boundaries
exist on March 31, 2014.
new text end

new text begin (b) The authority to request certification of districts under this section expires on
June 30, 2017.
new text end

new text begin Subd. 2. new text end

new text begin Rules governing districts. new text end

new text begin (a) Housing districts established under this
section are subject to the provisions of Minnesota Statutes, sections 469.174 to 469.1794,
except as otherwise provided in this subdivision.
new text end

new text begin (b) Notwithstanding the provisions of Minnesota Statutes, section 469.176,
subdivision 1b, no increment must be paid to the authority after 20 years after receipt by
the authority of the first increment from a district established under this section.
new text end

new text begin (c) Notwithstanding the provisions of Minnesota Statutes, section 469.1761,
subdivision 3, for a residential rental project, the city may elect to substitute "20 percent"
for "40 percent" in the 40-60 test under section 142(d)(1)(B) of the Internal Revenue Code
in determining the applicable income limits.
new text end

new text begin (d) The provisions of Minnesota Statutes, section 469.1761, subdivision 3, apply for
a 25-year period beginning on the date of certification of the district.
new text end

new text begin Subd. 3. new text end

new text begin Pooling authority. new text end

new text begin The city may elect to treat expenditures of increment
from the Southdale 2 district for a housing project of a district established under this
section as expenditures qualifying under Minnesota Statutes, section 469.1763, subdivision
2, paragraph (d): (1) without regard to whether the housing meets the requirement of a
qualified building under section 42 of the Internal Revenue Code; and (2) may increase
by an additional 25 percentage points the permitted amount of expenditures for activities
located outside the geographic area of the district permitted under that section.
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 Edina with the requirements of Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 9. new text beginCITY OF MAPLE GROVE; TAX INCREMENT FINANCING DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "City" means the city of Maple Grove.
new text end

new text begin (c) "Project area" means the area in the city commencing at a point 130 feet East and
120 feet North of the southwest corner of the Southeast Quarter of Section 23, Township
119, Range 22, Hennepin County, said point being on the easterly right-of-way line of
Hemlock Lane; thence northerly along said easterly right-of-way line of Hemlock Lane
to a point on the west line of the east one-half of the Southeast Quarter of section 23,
thence south along said west line a distance of 1,200 feet; thence easterly to the east
line of Section 23, 1,030 feet North from the southeast corner thereof; thence South 74
degrees East 1,285 feet; thence East a distance of 1,000 feet; thence North 59 degrees
West a distance of 650 feet; thence northerly to a point on the northerly right-of-way line
of 81st Avenue North, 650 feet westerly measured at right angles, from the east line of
the Northwest Quarter of Section 24; thence North 13 degrees West a distance of 795
feet; thence West to the west line of the Southeast Quarter of the Northwest Quarter of
Section 24; thence North 55 degrees West to the south line of the Northwest Quarter of the
Northwest Quarter of Section 24; thence West along said south line to the east right-of-way
line of Zachary Lane; thence North along the east right-of-way line of Zachary Lane to
the southwest corner of Lot 1, Block 1, Metropolitan Industrial Park 5th Addition; thence
East along the south line of said Lot 1 to the northeast corner of Outlot A, Metropolitan
Industrial Park 5th Addition; thence South along the east line of said Outlot A and its
southerly extension to the south right-of-way line of County State-Aid Highway (CSAH)
109; thence easterly along the south right-of-way line of CSAH 109 to the east line of the
Northwest Quarter of the Northeast Quarter of Section 24; thence South along said east
line to the north line of the South Half of the Northeast Quarter of Section 24; thence East
along said north line to the westerly right-of-way line of Jefferson Highway North; thence
southerly along the westerly right-of-way line of Jefferson Highway to the centerline of
CSAH 130; thence continuing South along the west right-of-way line of Pilgrim Lane
North to the westerly extension of the north line of Outlot A, Park North Fourth Addition;
thence easterly along the north line of Outlot A, Park North Fourth Addition to the
northeast corner of said Outlot A; thence southerly along the east line of said Outlot A
to the southeast corner of said Outlot A; thence easterly along the south line of Lot 1,
Block 1, Park North Fourth Addition to the westerly right-of-way line of State Highway
169; thence southerly, southwesterly, westerly, and northwesterly along the westerly
right-of-way line of State Highway 169 and the northerly right-of-way line of Interstate
694 to its intersection with the southerly extension of the easterly right-of-way line of
Zachary Lane North; thence northerly along the easterly right-of-way line of Zachary
Lane North and its northerly extension to the north right-of-way line of CSAH 130; thence
westerly, southerly, northerly, southwesterly, and northwesterly to the point of beginning
and there terminating, provided that the project area includes the rights-of-way for all
present and future highway interchanges abutting the area described in this paragraph.
new text end

new text begin (d) "Soil deficiency district" means a type of tax increment financing district
consisting of a portion of the project area in which the city finds by resolution that the
following conditions exist:
new text end

new text begin (1) unusual terrain or soil deficiencies that occurred over 80 percent of the acreage in
the district require substantial filling, grading, or other physical preparation for use; and
new text end

new text begin (2) the estimated cost of the physical preparation under clause (1), but excluding
costs directly related to roads as defined in Minnesota Statutes, section 160.01, and
local improvements as described in Minnesota Statutes, sections 429.021, subdivision 1,
clauses (1) to (7), (11), and (12), and 430.01, exceeds the fair market value of the land
before completion of the preparation.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin (a) If the city elects, upon the adoption of the tax increment
financing plan for a district, the rules under this section apply to a redevelopment
district, renewal and renovation district, soil condition district, or soil deficiency district
established by the city or a development authority of the city in the project area.
new text end

new text begin (b) Prior to or upon the adoption of the first tax increment plan subject to the special
rules under this subdivision, the city must find by resolution that parcels consisting
of at least 80 percent of the acreage of the project area, excluding street and railroad
rights-of-way, are characterized by one or more of the following conditions:
new text end

new text begin (1) peat or other soils with geotechnical deficiencies that impair development of
commercial buildings or infrastructure;
new text end

new text begin (2) soils or terrain that require substantial filling in order to permit the development
of commercial buildings or infrastructure;
new text end

new text begin (3) landfills, dumps, or similar deposits of municipal or private waste;
new text end

new text begin (4) quarries or similar resource extraction sites;
new text end

new text begin (5) floodway; and
new text end

new text begin (6) substandard buildings, within the meaning of Minnesota Statutes, section
469.174, subdivision 10.
new text end

new text begin (c) For the purposes of paragraph (b), clauses (1) to (5), a parcel is characterized by
the relevant condition if at least 70 percent of the area of the parcel contains the relevant
condition. For the purposes of paragraph (b), clause (6), a parcel is characterized by
substandard buildings if substandard buildings occupy at least 30 percent of the area
of the parcel.
new text end

new text begin (d) The five-year rule under Minnesota Statutes, section 469.1763, subdivision 3,
is extended to eight years for any district, and Minnesota Statutes, section 469.1763,
subdivision 4, does not apply to any district.
new text end

new text begin (e) Notwithstanding any provision to the contrary in Minnesota Statutes, section
469.1763, subdivision 2, paragraph (a), not more than 40 percent of the total revenue
derived from tax increments paid by properties in any district, measured over the life of
the district, may be expended on activities outside the district but within the project area.
new text end

new text begin (f) For a soil deficiency district:
new text end

new text begin (1) increments may be collected through 20 years after the receipt by the authority of
the first increment from the district;
new text end

new text begin (2) increments may be used only to:
new text end

new text begin (i) acquire parcels on which the improvements described in item (ii) will occur;
new text end

new text begin (ii) pay for the cost of correcting the unusual terrain or soil deficiencies and the
additional cost of installing public improvements directly caused by the deficiencies; and
new text end

new text begin (iii) pay for the administrative expenses of the authority allocable to the district; and
new text end

new text begin (3) any parcel acquired with increments from the district must be sold at no less
than their fair market value.
new text end

new text begin (g) Increments spent for any infrastructure costs, whether inside a district or outside
a district but within the project area, are deemed to satisfy the requirements of Minnesota
Statutes, section 469.176, subdivision 4j.
new text end

new text begin (h) The authority to approve tax increment financing plans to establish tax increment
financing districts under this section expires June 30, 2020.
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. 10. new text beginCITY OF MOUND; TAX INCREMENT FINANCING.
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 considered to be met for the Mound Harbor Tax
Increment Financing District administered by the Housing and Redevelopment Authority
in and for the city of Mound if the activities are undertaken within 13 years from the
date of certification of the district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The section is effective upon compliance by the governing
body of the city of Mound with the requirements of Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 11. new text beginCITY OF NORTH ST. PAUL; TAX INCREMENT FINANCING;
PARCELS DEEMED OCCUPIED.
new text end

new text begin (a) If the city of North St. Paul authorizes the creation of a redevelopment tax
increment financing district under Minnesota Statutes, section 469.174, subdivision 10,
parcel number 122922330059 is deemed to meet the requirements of Minnesota Statutes,
section 469.174, subdivision 10, paragraph (d), notwithstanding any contrary provisions
of that paragraph, if the following conditions are met:
new text end

new text begin (1) buildings located on the parcel were demolished after the city of North St. Paul
adopted a resolution under Minnesota Statutes, section 469.174, subdivision 10, paragraph
(d), clause (3);
new text end

new text begin (2) the buildings were removed either by the city of North St. Paul or by the owner
of the property by entering into a development agreement; and
new text end

new text begin (3) the request for certification of the parcel as part of a district is filed with the
county auditor by December 31, 2017.
new text end

new text begin (b) The city of North St. Paul may elect to use the current value for purposes of
calculating original net tax capacity for the parcels deemed occupied under paragraph (a),
notwithstanding the provisions of Minnesota Statutes, sections 469.174, subdivision 10,
paragraph (d), and 469.177, subdivision 1, paragraph (f).
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 North St. Paul with the requirements of Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 12. new text beginCITY OF SAVAGE; TAX INCREMENT FINANCING DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "City" means the city of Savage.
new text end

new text begin (c) "Project area" means parcel numbers 26-931-023-0, 26-931-022-0, 26-931-039-0,
26-931-041-0, 26-931-018-1, 26-931-043-0, 26-931-020-0, 26-931-021-0, 26-931-035-0,
26-931-040-0, 26-931-036-0, 26-931-037-0, 26-931-038-0, and 26-931-0310.
new text end

new text begin (d) "Soil deficiency district" means a type of tax increment financing district
consisting of a portion of the project area in which the city finds by resolution that the
following conditions exist:
new text end

new text begin (1) unusual terrain or soil deficiencies that occurred over 80 percent of the acreage in
the district require substantial filling, grading, or other physical preparation for use; and
new text end

new text begin (2) the estimated cost of the physical preparation under clause (1), but excluding
costs directly related to roads as defined in Minnesota Statutes, section 160.01, and
local improvements as described in Minnesota Statutes, sections 429.021, subdivision 1,
clauses (1) to (7), (11), and (12), and 430.01, exceeds the fair market value of the land
before completion of the preparation.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin (a) If the city elects, upon the adoption of the tax increment
financing plan for a district, the rules under this section apply to a redevelopment
district, renewal and renovation district, soil condition district, or soil deficiency district
established by the city or a development authority of the city in the project area.
new text end

new text begin (b) Prior to or upon the adoption of the first tax increment plan subject to the special
rules under this subdivision, the city must find by resolution that parcels consisting
of at least 80 percent of the acreage of the project area, excluding street and railroad
rights-of-way, are characterized by one or more of the following conditions:
new text end

new text begin (1) peat or other soils with geotechnical deficiencies that impair development of
commercial buildings or infrastructure;
new text end

new text begin (2) soils or terrain that require substantial filling in order to permit the development
of commercial buildings or infrastructure;
new text end

new text begin (3) landfills, dumps, or similar deposits of municipal or private waste;
new text end

new text begin (4) quarries or similar resource extraction sites;
new text end

new text begin (5) floodway; and
new text end

new text begin (6) substandard buildings, within the meaning of Minnesota Statutes, section
469.174, subdivision 10.
new text end

new text begin (c) For the purposes of paragraph (b), clauses (1) to (5), a parcel is characterized by
the relevant condition if at least 70 percent of the area of the parcel contains the relevant
condition. For the purposes of paragraph (b), clause (6), a parcel is characterized by
substandard buildings if substandard buildings occupy at least 30 percent of the area
of the parcel.
new text end

new text begin (d) The five-year rule under Minnesota Statutes, section 469.1763, subdivision 3,
is extended to eight years for any district, and Minnesota Statutes, section 469.1763,
subdivision 4, does not apply to any district.
new text end

new text begin (e) Notwithstanding any provision to the contrary in Minnesota Statutes, section
469.1763, subdivision 2, paragraph (a), not more than 40 percent of the total revenue
derived from tax increments paid by properties in any district, measured over the life of
the district, may be expended on activities outside the district but within the project area.
new text end

new text begin (f) For a soil deficiency district:
new text end

new text begin (1) increments may be collected through 20 years after the receipt by the authority of
the first increment from the district;
new text end

new text begin (2) increments may be used only to:
new text end

new text begin (i) acquire parcels on which the improvements described in item (ii) will occur;
new text end

new text begin (ii) pay for the cost of correcting the unusual terrain or soil deficiencies and the
additional cost of installing public improvements directly caused by the deficiencies; and
new text end

new text begin (iii) pay for the administrative expenses of the authority allocable to the district; and
new text end

new text begin (3) any parcel acquired with increments from the district must be sold at no less
than their fair market value.
new text end

new text begin (g) Increments spent for any infrastructure costs, whether inside a district or outside
a district but within the project area, are deemed to satisfy the requirements of Minnesota
Statutes, section 469.176, subdivision 4j.
new text end

new text begin (h) The authority to approve tax increment financing plans to establish tax increment
financing districts under this section expires June 30, 2020.
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. 13. new text beginSHOREVIEW TAX INCREMENT FINANCING PILOT PROJECT.
new text end

new text begin Subdivision 1. new text end

new text begin Authority to establish districts. new text end

new text begin (a) The governing body of the city
of Shoreview or a development authority it designates may establish not more than three
economic development tax increment financing districts in the city subject to the special
rules under this section. The purpose of these districts is the retention and expansion of
existing businesses in the city and the attraction of new business to the state to create and
retain high paying jobs.
new text end

new text begin (b) The authority to establish or approve the tax increment financing plans and
request certification for districts under this section expires on June 30, 2019.
new text end

new text begin Subd. 2. new text end

new text begin Qualified businesses. new text end

new text begin For purposes of this section, a "qualified business"
must satisfy the following requirements:
new text end

new text begin (1) the business must qualify under one of the following when the tax increment
financing plan is approved:
new text end

new text begin (i) it operates at a location in the city of Shoreview;
new text end

new text begin (ii) it does not have substantial operations in Minnesota; or
new text end

new text begin (iii) the assistance is provided for relocation of a portion of the business's operation
from another state;
new text end

new text begin (2) the expansion or location of the operations of the business in the city, as
provided in the business subsidy agreement under Minnesota Statues, sections 116J.993 to
116J.995, will result in an increase in manufacturing, research, service, or professional
jobs, at least 75 percent of which pay an average wage or salary that is equal to or greater
than 25 percent of the median wage or salary for all jobs within the metropolitan area; and
new text end

new text begin (3) the business is not engaged in making retail sales or in providing other services,
such as legal, medical, accounting, financial, entertainment, or similar services, to third
parties at the location receiving assistance.
new text end

new text begin Subd. 3. new text end

new text begin Applicable rules. new text end

new text begin (a) Unless otherwise stated, the provisions of Minnesota
Statutes, sections 469.174 to 469.1794, apply to districts established under this section.
new text end

new text begin (b) Notwithstanding the provisions of section 469.176, subdivision 1b, the duration
limit for districts created under this section is 12 years after the receipt of the first increment.
new text end

new text begin (c) The provisions of Minnesota Statutes, section 469.176, subdivision 4c, apply
to determining the permitted uses of increments from the districts with the following
exceptions:
new text end

new text begin (1) any building and facilities must be for a qualified business;
new text end

new text begin (2) the building and facilities must not be used by the qualified business or its
lessees or tenants to relocate operations from another location in this state outside of the
city of Shoreview;
new text end

new text begin (3) the 15 percent limit in subdivision 4c, paragraph (a), is increased to 25 percent; and
new text end

new text begin (4) the city or development authority may elect to deposit up to 20 percent of the
increments in the fund established under subdivision 4. If the city elects to use this
authority, all of the remaining increments must be expended for administrative expenses
or for activities within the district under Minnesota Statutes, section 469.1763.
new text end

new text begin (d) The governing body of the city may elect by resolution to determine the
original and current net tax capacity of a district established under this section using the
computation under Minnesota Statutes, section 469.177, subdivision 3, paragraph (a) or (b).
new text end

new text begin Subd. 4. new text end

new text begin Business retention and expansion fund. new text end

new text begin (a) The city may establish a
business retention and expansion fund and deposit in the fund:
new text end

new text begin (1) increments as provided under subdivision 3, paragraph (c), clause (4); and
new text end

new text begin (2) increments from a district for which the request for certification of the district
was made prior to April 30, 1990, if the amount necessary to meet all of the debt and other
obligations incurred for that district has been received by the city.
new text end

new text begin (b) Amounts in the fund may be expended to assist qualified businesses, as permitted
under subdivisions 2 and 3, and are not otherwise subject to the restrictions in Minnesota
Statutes, sections 469.174 to 469.1794.
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 Shoreview with the requirements of Minnesota Statutes, section
645.021, subdivision 3.
new text end

Sec. 14. new text beginWORKFORCE HOUSING GRANTS PILOT PROGRAM.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin The commissioner of employment and economic
development shall establish a workforce housing grants pilot program to award grants to a
city to be used for financing costs related to the construction of or financing for market
rate residential rental properties.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin For purposes of this section:
new text end

new text begin (1) "local unit of government" means a home rule charter or statutory city or county;
new text end

new text begin (2) "qualified city" means a home rule charter or statutory city with a population
exceeding 1,500 located in Roseau County or Pennington County;
new text end

new text begin (3) "qualified expenditure" means expenditures for the acquisition of property,
construction of improvements, provisions of loans or subsidies, grants, interest rate
subsidies, public infrastructure, and related financing costs for market rate rental
residential rental properties; and
new text end

new text begin (4) "market rate residential rental properties" means properties that are rented at
market value and excludes: (i) properties constructed with financial assistance requiring
the property to be occupied by residents that meet income limits under federal or state
law of initial occupancy; and (ii) properties constructed with federal, state, or local flood
recovery assistance, regardless of whether that assistance imposed income limits as a
condition of receiving assistance.
new text end

new text begin Subd. 3. new text end

new text begin Application. new text end

new text begin The commissioner must develop forms and procedures
for soliciting and reviewing application for grants under this section. At a minimum, a
city must include in its application a resolution of its governing body certifying that the
matching amount as required under this section is available and committed.
new text end

new text begin Subd. 4. new text end

new text begin Program requirements. new text end

new text begin The commissioner shall not award a grant to a
city under this section until the following determinations are made:
new text end

new text begin (1) the average vacancy rate for rental housing located in the city, and in any city
located within 15 miles or less of the boundaries of the city, has been five percent or
less for at least a two-year period;
new text end

new text begin (2) one or more businesses located in the city, or within 15 miles of the city, that
employ a minimum of twenty full-time equivalent employees in aggregate have provided
a written statement to the city indicating that the lack of available rental housing has
impeded their ability to recruit and hire employees;
new text end

new text begin (3) the city is located in Roseau County or Pennington County and has a population
exceeding 1,500;
new text end

new text begin (4) fewer than five market rate residential units per 1,000 residents were constructed
in the city in each of the last ten years; and
new text end

new text begin (5) the city certifies that the grants will be used for qualified expenditures for the
development of rental housing to serve employees of businesses located in the city
or surrounding area.
new text end

new text begin Subd. 5. new text end

new text begin Allocation. new text end

new text begin The amount of a grant may not exceed the lesser of $400,000
or ten percent of the rental housing development project cost. The commissioner shall not
award a grant to a city without certification by the city that the amount of the grant shall be
matched by a local unit of government, business, or nonprofit organization.
new text end

new text begin Subd. 6. new text end

new text begin Report. new text end

new text begin By January 15, 2016, the city must submit a report to the chairs and
ranking minority members of the senate and house of representatives committees having
jurisdiction over taxes and workforce development specifying the projects that received
grants under this section and the specific purposes for which the grant funds were used.
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. 15. new text beginAPPROPRIATION.
new text end

new text begin $627,000 in fiscal year 2015 is appropriated from the general fund to the
commissioner of employment and economic development to make grants under the
workforce housing grants pilot program in section 14. The base for fiscal year 2016 is
$1,373,000 and is available until June 30, 2018. The base for fiscal year 2017 is $0. Of
these amounts, the commissioner of employment and economic development may use up
to five percent for administrative expenses.
new text end

ARTICLE 7

LEWIS AND CLARK REGIONAL WATER SYSTEM PROJECT

Section 1.

new text begin [469.352] LEWIS AND CLARK WATER PROJECT BONDING.
new text end

new text begin Subdivision 1. new text end

new text begin Authority; aggregate limit. new text end

new text begin (a) The governing body of a
municipality may, by resolution, issue obligations under chapter 475 to acquire land or
interests in land for, and to design, engineer, and construct pipeline and other facilities and
infrastructure necessary to complete the Lewis and Clark Regional Water System Project.
new text end

new text begin (b) The maximum amount of bonds that may be issued under this section is limited
to an aggregate principal amount of $45,000,000, plus any costs of issuance and amounts
to be deposited into a debt service or reserve account. The Lewis and Clark Joint Powers
Board shall allocate the limit among the municipalities designated in subdivision 2.
new text end

new text begin Subd. 2. new text end

new text begin Municipalities. new text end

new text begin For purposes of this section, "municipality" or
"municipalities" means any of the following governmental units:
new text end

new text begin (1) the city of Luverne;
new text end

new text begin (2) the city of Worthington;
new text end

new text begin (3) Nobles County; and
new text end

new text begin (4) Rock County.
new text end

new text begin Subd. 3. new text end

new text begin Application of chapter 475 limits. new text end

new text begin (a) Notwithstanding section 475.58 or
any other law to contrary, obligations under this section, including general obligations,
may be issued without obtaining the approval of the electors.
new text end

new text begin (b) Notwithstanding section 475.53 or any other law to the contrary, obligations
issued under this section are not subject to any limitations on net debt.
new text end

new text begin Subd. 4. new text end

new text begin Payment allocation. new text end

new text begin The joint powers board may agree to allocate the
responsibility of each of its members and each municipality to pay obligations issued
under this section. One-half of any federal grants and aid received to fund the project in
any year shall be used to proportionately reduce responsibility to pay obligations under
this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
without local approval under the provisions of Minnesota Statutes, section 645.023.
new text end

Sec. 2.

new text begin [477A.20] DEBT SERVICE AID; LEWIS AND CLARK JOINT POWERS
BOARD.
new text end

new text begin (a) The Lewis and Clark Joint Powers Board is eligible to receive an aid distribution
under this section equal to (1) the principal and interest payable in the succeeding calendar
year for bonds issued under section 469.352 minus the sum of (2) the combined adjusted
net tax capacity of Rock County and Nobles County for the assessment year prior to the
aid payable year multiplied by 1.5 percent and (3) 50 percent of any federal aid received to
fund the project in the calendar year. The board shall certify to the commissioner of revenue
the principal and interest due in the succeeding calendar year by June 1 of the aid payable
year. The commissioner of revenue shall calculate the aid payable under this section and
certify the amount payable before July 1 of the aid distribution year. The commissioner
shall pay the aid under this section to the board at the times specified for payments of local
government aid in section 477A.015. An amount sufficient to pay the state aid authorized
under this section is annually appropriated to the commissioner from the general fund.
new text end

new text begin (b) The board must allocate the aid to the municipalities issuing bonds under section
469.352 in proportion to their principal and interest payments.
new text end

new text begin (c) If the deduction under paragraph (a), clause (3), eliminates the aid payment under
this section in a calendar year, then the excess must be used to reduce the principal and
interest in the succeeding year or years used to calculate aid under paragraph (a).
new text end

new text begin (d) If federal grants and aid received for the project, not deducted under paragraph
(a), clause (3), exceed the total debt service payments for bonds issued under section
469.352, other than payments made with state aid under this section, the joint powers
board must repay any excess to the commissioner of revenue for deposit in the general
fund. The repayment may not exceed the sum of state aid payments under this section and
any other grants made by the state for the project.
new text end

new text begin (e) This section expires at the earlier of January 1, 2039, or when the bonds
authorized under section 469.352 have been paid or defeased.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with aids payable in 2015.
new text end

Sec. 3.

Laws 2005, First Special Session chapter 3, article 5, section 44, subdivision 3,
is amended to read:


Subd. 3.

Use of revenues.

new text begin(a) new text endRevenues received from taxes authorized by
subdivisions 1 and 2 must be used by the city to pay the cost of collecting and
administering the taxes and to pay for the costs of a community center complex and
to make renovations to the Memorial Auditorium. Authorized expenses include, but
are not limited to, acquiring property and paying construction expenses related to these
improvements, and paying debt service on bonds or other obligations issued to finance
acquisition and construction of these improvements.

new text begin (b) Notwithstanding Minnesota Statutes, section 297A.99, subdivisions 2 and 3, if
the city decides to extend the taxes in subdivisions 1 and 2, as allowed under subdivision
5, paragraph (b), the city must use any amounts in excess of the amounts necessary to
meet the obligations under paragraph (a) to pay the city's share of debt service on bonds
issued under Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional
Water System Project.
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 Worthington and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 4.

Laws 2005, First Special Session chapter 3, article 5, section 44, subdivision 5,
is amended to read:


Subd. 5.

Termination of taxes.

new text begin(a) new text endThe taxes imposed under subdivisions 1 and
2 expire at the earlier of (1) ten years, or (2) when the city council determines that the
amount of revenue received from the taxes to pay for the projects under subdivision 3
equals or exceeds $6,000,000 plus the additional amount needed to pay the costs related
to issuance of bonds under subdivision 4, including interest on the bonds. Any funds
remaining after completion of the project and retirement or redemption of the bonds shall
be placed in a capital project fund of the city. The taxes imposed under subdivisions 1 and
2 may expire at an earlier time if the city so determines by ordinance.

new text begin (b) Notwithstanding paragraph (a), the city council may, by ordinance, extend the
taxes imposed under subdivisions 1 and 2 through December 31, 2039, provided that
all additional revenues that exceed those necessary to fund the projects and associated
financing costs listed in subdivision 3, paragraph (a), are committed to pay debt service
on bonds issued under Minnesota Statutes, section 469.352, to fund the Lewis and Clark
Regional Water System Project.
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 Worthington and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 5. new text beginROCK COUNTY LOCAL SALES TAX.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, sections 297A.99, 297A.993, and
477A.016, or any other contrary provision of law, ordinance, or charter, and in
addition to any taxes the county may impose under another law or statute, the Board
of Commissioners of Rock County may, by resolution, impose a sales and use tax of
up to one-half of one percent for the purposes specified in paragraph (c). Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
subdivisions
4 to 13, govern the imposition, administration, collection, and enforcement
of the tax authorized under this paragraph.
new text end

new text begin (b) The tax imposed under paragraph (a) must be imposed in the entire county unless
the city of Luverne imposes a local sales tax at the same rate under section 7, in which
case the county board of commissioners may elect to impose the tax in the portion of the
county located outside of the boundaries of the city of Luverne.
new text end

new text begin (c) The proceeds of any tax imposed under paragraph (a), less refunds and costs of
collection, must be first used by the county to pay debt service on bonds issued under
Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water System
Project. Revenues collected in any calendar year in excess of the county obligation to pay
for the county's share of the bonds issued under Minnesota Statutes, section 469.352, may
be retained by the county and used for funding other capital projects within the county.
new text end

new text begin (d) A tax imposed under paragraph (a) expires when the county's share of bonds issued
under Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water
System Project has been paid, or at an earlier time if approved by resolution of the board.
The tax must not terminate before the county board of commissioners determines that
revenues from these taxes and any other revenue source the county dedicates are sufficient
to pay the county's share of the bonds issued under Minnesota Statutes, section 469.352.
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 Rock County and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 6. new text beginNOBLES COUNTY LOCAL SALES TAX.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, sections 297A.99, 297A.993, and
477A.016, or any other contrary provision of law, ordinance, or charter, and in
addition to any taxes the county may impose under another law or statute, the Board
of Commissioners of Nobles County may, by resolution, impose a sales and use tax of
up to one-half of one percent for the purposes specified in paragraph (c). Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
subdivisions
4 to 13, govern the imposition, administration, collection, and enforcement
of the tax authorized under this paragraph.
new text end

new text begin (b) The tax imposed under paragraph (a) must be imposed in the entire county unless
the county imposes the tax at one-half of one percent and the local sales tax authorized
under Laws 2005, chapter 3, article 5, section 44, as amended, has not expired, in which
case the county board of commissioners may elect to impose the tax in the portion of the
county located outside of the boundaries of the city of Worthington. If the tax authorized
under Laws 2005, chapter 3, article 5, section 44, as amended, expires before the tax
authorized under this section expires, the tax authorized under this section is imposed
in the entire county.
new text end

new text begin (c) The proceeds of any tax imposed under paragraph (a), less refunds and costs of
collection, must be first used by the county to pay debt service on bonds issued under
Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water System
Project. Revenues collected in any calendar year in excess of the county obligation to pay
for the county's share of the bonds issued under Minnesota Statutes, section 469.352, may
be retained by the county and used for funding other capital projects within the county.
new text end

new text begin (d) A tax imposed under paragraph (a) expires when the county's share of bonds issued
under Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water
System Project has been paid, or at an earlier time if approved by resolution of the board.
The tax must not terminate before the county board of commissioners determines that
revenues from these taxes and any other revenue source the county dedicates are sufficient
to pay the county's share of the bonds issued under Minnesota Statutes, section 469.352.
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
Nobles County and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 7. new text beginCITY OF LUVERNE LOCAL SALES TAX.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, sections 297A.99, 297A.993, and 477A.016,
or any other contrary provision of law, ordinance, or city charter, the city of Luverne may,
by ordinance, impose a sales and use tax of up to one-half of one percent for the purposes
specified in paragraph (b). Except as otherwise provided in this section, the provisions
of Minnesota Statutes, section 297A.99, subdivisions 4 to 13, govern the imposition,
administration, collection, and enforcement of the tax authorized under this paragraph.
new text end

new text begin (b) The proceeds of any tax imposed under paragraph (a), less refunds and costs
of collection, must be first used by the city to pay debt service on bonds issued under
Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water System
project. Revenues collected in any calendar year in excess of the city obligation to pay for
debt service on bonds issued under Minnesota Statutes, section 469.352, may be retained
by the city and used for funding other capital projects within the city.
new text end

new text begin (c) A tax imposed under paragraph (a) expires when the city's share of bonds issued
under Minnesota Statutes, section 469.352, to fund the Lewis and Clark Regional Water
System Project has been made, or at an earlier time if approved by the city council. The
tax must not terminate before the city council determines that revenues from this tax and
any other revenue source the city dedicates are sufficient to pay the city share of debt
service on bonds issued under Minnesota Statutes, section 469.352.
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 Luverne and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

ARTICLE 8

MISCELLANEOUS

Section 1.

Minnesota Statutes 2013 Supplement, section 116V.03, is amended to read:


116V.03 APPROPRIATION.

$1,000,000 in fiscal year 2014 and each year thereafter is appropriated from the
general fund to deleted text beginthe commissioner of revenue for transfer to the agricultural project
utilization account in the special revenue fund for
deleted text end the Agricultural Utilization Research
Institute established under section 116V.01.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 161.14, is amen