Minnesota Legislature
HF 3458
1st Engrossment - 89th Legislature (2015 - 2016) Posted on 04/07/2016 04:33pm
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A bill for an act
relating to outdoor recreation; economic development; establishing a Lake Mille
Lacs area economic relief program; authorizing special property tax abatement
aid; appropriating money.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin LAKE MILLE LACS AREA ECONOMIC RELIEF PROGRAM.
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new text begin Subdivision 1. new text end
new text begin Relief program established. new text end
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Mille Lacs County must develop and
operate a Lake Mille Lacs area economic relief program to assist businesses adversely
affected by a decline in walleye fishing on Lake Mille Lacs.
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new text begin Subd. 2. new text end
new text begin Available relief. new text end
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(a) The economic relief program established under this
section may include:
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(1) grants;
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(2) interest-free or forgivable loans, if they do not exceed $100,000 per business
per year;
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(3) tourism promotion; or
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(4) reimbursements to counties granting abatements or refunds to taxpayers under
section 2.
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(b) For the economic relief program established under this section, Mille Lacs
County may establish grant and loan application requirements, duration and terms, and
repayment requirements, and may establish application requirements for abatement
reimbursements. Mille Lacs County may coordinate reimbursements with Aitkin County
and Crow Wing County.
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new text begin Subd. 3. new text end
new text begin Qualification requirements. new text end
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To qualify for assistance under this section, a
business must:
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(1) be located within the area consisting of: (i) all statutory or home rule charter
cities and towns bordering Lake Mille Lacs, including any cities completely surrounded
by a town included in this area; (ii) the city of Onamia; or (iii) the town of Roosevelt;
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(2) document a reduction in gross receipts in any two-year period since 2010; and
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(3) be a business in one of the following industries, as defined within the North
American Industry Classification System: lodging, restaurants, bars, amusement and
recreation, food and beverages retail, sporting goods, miscellaneous retail, general retail,
museums, historical sites, health and personal care, gas station, general merchandise,
business and professional membership, movies, or nonstore retailer, as determined by
Mille Lacs County in consultation with the commissioner of employment and economic
development.
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new text begin Subd. 4. new text end
new text begin Annual audit. new text end
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The commissioner of employment and economic
development must annually audit Mille Lacs County's compliance with the provisions
of this section, and Mille Lacs County must comply with all requests made by the
commissioner under this subdivision.
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2016, and expires June 30,
2019.
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Sec. 2. new text begin LAKE MILLE LACS AREA PROPERTY TAX ABATEMENT.
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new text begin Subdivision 1. new text end
new text begin Abatements authorized. new text end
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Notwithstanding Minnesota Statutes,
section 375.192, the county boards of Aitkin, Crow Wing, and Mille Lacs Counties may
grant an abatement of net tax for taxes payable in 2016, 2017, and 2018, provided that:
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(1) the property is classified as 1c, 3a, 4c(1), 4c(10), or 4c(11);
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(2) in the taxes payable year for which abatement of taxes is sought, prior to July 1
or a date established by Mille Lacs County in consultation with the county in which
abatement is sought, the taxpayer submits a written application to:
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(i) the county assessor in the county in which abatement is sought; and
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(ii) Mille Lacs County, if required under section 1, subdivision 2, paragraph (b); and
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(3) the taxpayer meets the criteria established in section 1, subdivision 3.
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new text begin Subd. 2. new text end
new text begin Limitations. new text end
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The abatement must not exceed the reduction in gross
receipts documented under section 1, subdivision 3, clause (2).
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new text begin Subd. 3. new text end
new text begin Appeals. new text end
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An appeal may not be taken to the Tax Court from any order
of the county board made pursuant to the exercise of the discretionary authority granted
in this section.
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new text begin Subd. 4. new text end
new text begin Refunds. new text end
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If an application for abatement is made under this section after
payment of all or a portion of the taxes being abated, the portion already paid may be
refunded to the taxpayer by the county treasurer in consultation with Mille Lacs County
as soon as practical.
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new text begin Subd. 5. new text end
new text begin State general tax also abated. new text end
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If the county grants an abatement under
subdivision 1, the tax attributable to the state general tax is also abated.
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new text begin Subd. 6. new text end
new text begin Certification of abatement; reimbursement to county; payment. new text end
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The
county auditor must certify the abatements granted under this section to Mille Lacs
County for reimbursement to each taxing jurisdiction in which the affected property is
located. Mille Lacs County, in consultation with the commissioner of revenue, must
make the payments to the taxing jurisdictions containing the property, other than school
districts, at the time distributions are made under Minnesota Statutes, section 473H.10,
subdivision 3. Reimbursements to school districts must be made as provided in Minnesota
Statutes, section 273.1392.
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new text begin Subd. 7. new text end
new text begin Annual audit. new text end
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The commissioner of revenue must annually audit a
county granting abatements under this section for compliance with the provisions of this
section, and a county must comply with all requests made by the commissioner under
this subdivision.
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new text begin Subd. 8. new text end
new text begin Expiration. new text end
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This section expires for taxes payable in 2019 and thereafter,
except that the prohibition on appeals in subdivision 3 and the auditing provision in
subdivision 7 remain in effect through 2020.
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2016, and thereafter.
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Sec. 3. new text begin APPROPRIATION; LAKE MILLE LACS AREA ECONOMIC RELIEF
PROGRAM.
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$10,000,000 in fiscal year 2017, $10,000,000 in fiscal year 2018, and $10,000,000
in fiscal year 2019 are appropriated from the general fund to the commissioner of
employment and economic development for a grant to Mille Lacs County to develop and
operate the Lake Mille Lacs area economic relief program established in section 1. The
appropriations under this section are onetime and are available until June 30, 2019.
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