HF 3643

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; reducing the assessed value of 
  1.3             vegetative filter strips; requiring a report; amending 
  1.4             Minnesota Statutes 1996, section 273.11, subdivision 
  1.5             10. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 273.11, 
  1.8   subdivision 10, is amended to read: 
  1.9      Subd. 10.  [VALUATION OF AGRICULTURAL LAND.] (a) Annually 
  1.10  on November 15, beginning in 1988 and each year thereafter, the 
  1.11  commissioner of revenue shall provide county assessors with a 
  1.12  land valuation schedule showing a range of values to be used in 
  1.13  the valuation of agricultural lands for the succeeding year's 
  1.14  assessment.  The land valuation schedule shall be developed 
  1.15  matching the sales data obtained on the certificates of real 
  1.16  estate value filed in the 12-month period between October 1 of 
  1.17  the year immediately preceding to September 30 of the current 
  1.18  year with information obtained from soil surveys.  A range of 
  1.19  values for each major soil type by region will be provided.  
  1.20  Counties having similar soil types, number of degree days, and 
  1.21  other similar characteristics will be grouped into regions for 
  1.22  purposes of the valuation schedule.  The department of revenue, 
  1.23  in consultation with the county assessors, shall develop the 
  1.24  land valuation schedule. 
  1.25     (b) Any land that is located between a farm field and an 
  2.1   area to be protected, including surface water, a stream, a 
  2.2   river, or a sinkhole and that meets the requirements of this 
  2.3   paragraph shall be considered a "vegetative filter strip" and 
  2.4   valued at one-sixth of its assessed value as agricultural land.  
  2.5      Vegetative filter strips must be at least 16 feet in width 
  2.6   and contain vegetation that: 
  2.7      (1) has a dense top growth; 
  2.8      (2) forms a uniform ground cover; 
  2.9      (3) has a heavy fibrous root system; and 
  2.10     (4) tolerates pesticides used in the farm field. 
  2.11     The county's soil and water conservation district shall, on 
  2.12  request, assist the owner of the property to complete a form 
  2.13  prescribed by the commissioner of revenue in cooperation with 
  2.14  the soil and water conservation districts that certifies that 
  2.15  the property meets the requirements established under this 
  2.16  paragraph for vegetative filter strips and certifies the acreage 
  2.17  of property that qualifies for assessment as a vegetative filter 
  2.18  strip.  The document must be submitted by the property owner to 
  2.19  the assessor by January 2 of the assessment year.  The soil and 
  2.20  water conservation district shall create a conservation plan for 
  2.21  the creation of the filter strip, and the property owner must 
  2.22  comply with the plan in order to qualify under this paragraph.  
  2.23  The plan must be kept on file in the soil and water conservation 
  2.24  district office. 
  2.25     Sec. 2.  [REPORT REQUIRED.] 
  2.26     The department of agriculture, in consultation with the 
  2.27  soil and water conservation districts, shall report concerning 
  2.28  the effect of vegetative filter strips on soil and water quality 
  2.29  improvements to the legislature by January 15, 2002. 
  2.30     Sec. 3.  [EFFECTIVE DATE.] 
  2.31     Section 1 is effective for assessments for taxes levied in 
  2.32  1999, payable in 2000, and thereafter.