HF 3869

1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to disaster relief; providing for flood loss 
  1.3             replacement aid; extending the time for which waivers 
  1.4             of certain solid waste taxes relating to flood debris 
  1.5             may be granted; authorizing waivers of solid waste 
  1.6             taxes relating to tornado debris; providing for loan 
  1.7             guarantees; providing temporary local government aid 
  1.8             increases; exempting certain transfers from the sales 
  1.9             tax and the sales tax on motor vehicles; authorizing 
  1.10            certain extensions of time relating to taxes for 
  1.11            victims of tornadoes; providing for property tax 
  1.12            relief for certain property damaged by tornado; 
  1.13            authorizing a special levy; authorizing certain 
  1.14            assistance; appropriating money; amending Minnesota 
  1.15            Statutes 1997 Supplement, section 275.70, subdivision 
  1.16            5; Laws 1997, chapter 105, section 3, as amended; 
  1.17            proposing coding for new law in Minnesota Statutes, 
  1.18            chapter 273. 
  1.19  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.20     Section 1.  [273.1383] [1997 FLOOD LOSS REPLACEMENT AID.] 
  1.21     Subdivision 1.  [FLOOD NET TAX CAPACITY LOSS.] In 
  1.22  assessment years 1998, 1999, and 2000, the county assessor of 
  1.23  each county listed in section 273.124, subdivision 14, paragraph 
  1.24  (d), shall compute a hypothetical county net tax capacity based 
  1.25  upon market values for the current assessment year and the class 
  1.26  rates that were in effect for assessment year 1997.  The amount, 
  1.27  if any, by which the assessment year 1997 total taxable net tax 
  1.28  capacity exceeds the hypothetical taxable net tax capacity shall 
  1.29  be known as the county's "flood net tax capacity loss" for the 
  1.30  current assessment year.  The county assessor of each county 
  1.31  whose flood net tax capacity loss for the current year exceeds 
  1.32  five percent of its assessment year 1997 total taxable net tax 
  2.1   capacity shall certify its flood net tax capacity loss to the 
  2.2   commissioner of revenue by July 15 of the assessment year. 
  2.3      Subd. 2.  [FLOOD LOSS AID.] Each year, each county with a 
  2.4   flood net tax capacity loss equal to or greater than five 
  2.5   percent of its assessment year 1997 total taxable net tax 
  2.6   capacity shall be entitled to flood loss aid equal to the flood 
  2.7   net tax capacity loss times the county's average local tax rate 
  2.8   for taxes payable in 1998. 
  2.9      Subd. 3.  [DUTIES OF COMMISSIONER.] The commissioner of 
  2.10  revenue shall determine each qualifying county's aid amount.  If 
  2.11  the sum of the aid amounts for all qualifying counties exceeds 
  2.12  the appropriation limit, the commissioner shall proportionately 
  2.13  reduce each county's aid amount so that the sum of county aid 
  2.14  amounts is equal to the appropriation limit.  The commissioner 
  2.15  shall notify each county of its flood loss aid amount by August 
  2.16  15 of the assessment year.  The commissioner shall make payments 
  2.17  to each county on July 15 of the taxes payable year 
  2.18  corresponding to the assessment year. 
  2.19     Subd. 4.  [APPROPRIATION.] An amount necessary to fund the 
  2.20  aid amounts under this section is annually appropriated from the 
  2.21  general fund to the commissioner of revenue in fiscal years 
  2.22  2000, 2001, and 2002, for calendar years 1999, 2000, and 2001.  
  2.23  The maximum amount of the appropriation is limited to $1,700,000 
  2.24  for fiscal year 2000 and $1,500,000 per year for fiscal years 
  2.25  2001 and 2002.  In addition, the amount of the appropriation 
  2.26  under Laws 1997, Second Special Session chapter 2, section 9, 
  2.27  that the commissioner determines will not be spent for the 
  2.28  programs under that section is available to pay the aid amounts 
  2.29  under this section. 
  2.30     Sec. 2.  Minnesota Statutes 1997 Supplement, section 
  2.31  275.70, subdivision 5, is amended to read: 
  2.32     Subd. 5.  [SPECIAL LEVIES.] "Special levies" means those 
  2.33  portions of ad valorem taxes levied by a local governmental unit 
  2.34  for the following purposes or in the following manner: 
  2.35     (1) to pay the costs of the principal and interest on 
  2.36  bonded indebtedness or to reimburse for the amount of liquor 
  3.1   store revenues used to pay the principal and interest due on 
  3.2   municipal liquor store bonds in the year preceding the year for 
  3.3   which the levy limit is calculated; 
  3.4      (2) to pay the costs of principal and interest on 
  3.5   certificates of indebtedness issued for any corporate purpose 
  3.6   except for the following: 
  3.7      (i) tax anticipation or aid anticipation certificates of 
  3.8   indebtedness; 
  3.9      (ii) certificates of indebtedness issued under sections 
  3.10  298.28 and 298.282; 
  3.11     (iii) certificates of indebtedness used to fund current 
  3.12  expenses or to pay the costs of extraordinary expenditures that 
  3.13  result from a public emergency; or 
  3.14     (iv) certificates of indebtedness used to fund an 
  3.15  insufficiency in tax receipts or an insufficiency in other 
  3.16  revenue sources; 
  3.17     (3) to provide for the bonded indebtedness portion of 
  3.18  payments made to another political subdivision of the state of 
  3.19  Minnesota; 
  3.20     (4) to fund payments made to the Minnesota state armory 
  3.21  building commission under section 193.145, subdivision 2, to 
  3.22  retire the principal and interest on armory construction bonds; 
  3.23     (5) for unreimbursed expenses related to flooding that 
  3.24  occurred during the first half of calendar year 1997, as allowed 
  3.25  by the commissioner of revenue under section 275.74, paragraph 
  3.26  (b); 
  3.27     (6) for local units of government located in an area 
  3.28  designated by the Federal Emergency Management Agency pursuant 
  3.29  to a major disaster declaration issued for Minnesota by 
  3.30  President Clinton after April 1, 1997, and before June 11, 1997, 
  3.31  for the amount of tax dollars lost due to abatements authorized 
  3.32  under section 273.123, subdivision 7, and Laws 1997, chapter 
  3.33  231, article 2, section 64, to the extent that they are related 
  3.34  to the major disaster and to the extent that neither the state 
  3.35  or federal government reimburses the local government for the 
  3.36  amount lost; 
  4.1      (7) for the amount of tax dollars lost due to abatements 
  4.2   authorized under section 273.123, subdivision 7, and this act, 
  4.3   to the extent that neither the state or federal government 
  4.4   provides reimbursement for the amount lost; 
  4.5      (7) (8) property taxes approved by voters which are levied 
  4.6   against the referendum market value as provided under section 
  4.7   275.61; 
  4.8      (8) (9) to fund matching requirements needed to qualify for 
  4.9   federal or state grants or programs to the extent that either 
  4.10  (i) the matching requirement exceeds the matching requirement in 
  4.11  calendar year 1997, or (ii) it is a new matching requirement 
  4.12  that didn't exist prior to 1998; and 
  4.13     (9) (10) to pay the expenses reasonably and necessarily 
  4.14  incurred in preparing for or repairing the effects of natural 
  4.15  disaster including the occurrence or threat of widespread or 
  4.16  severe damage, injury, or loss of life or property resulting 
  4.17  from natural causes, in accordance with standards formulated by 
  4.18  the emergency services division of the state department of 
  4.19  public safety, as allowed by the commissioner of revenue under 
  4.20  section 275.74, paragraph (b). 
  4.21     Sec. 3.  Laws 1997, chapter 105, section 3, as amended by 
  4.22  Laws 1997, Second Special Session chapter 2, section 23, is 
  4.23  amended to read: 
  4.24     Sec. 3.  [TEMPORARY WAIVER OF FEES, ASSESSMENTS, OR TAXES.] 
  4.25     Subdivision 1.  [FEES.] Notwithstanding any law to the 
  4.26  contrary, for fiscal years 1997 and 1998, an agency, with the 
  4.27  approval of the governor, may waive fees that would otherwise be 
  4.28  charged for agency services.  The waiver of fees must be 
  4.29  confined to geographic areas affected by flooding within 
  4.30  counties included in a federal disaster declaration and to the 
  4.31  minimum periods of times necessary to deal with the emergency 
  4.32  situation.  The agency must promptly report the reasons for and 
  4.33  the impact of any suspended fees to the chairs of the 
  4.34  legislative committees that oversee the policy and budgetary 
  4.35  affairs of the agency.  This subdivision expires February 1, 
  4.36  1998. 
  5.1      Subd. 2.  [SOLID WASTE GENERATOR ASSESSMENTS AND SOLID 
  5.2   WASTE MANAGEMENT TAXES.] Notwithstanding any law to the 
  5.3   contrary, the waiver authority provided in subdivision 1 is also 
  5.4   extended to the commissioner of revenue in relation to the solid 
  5.5   waste generator assessment under Minnesota Statutes, section 
  5.6   116.07, subdivision 10, and the solid waste management taxes 
  5.7   under Laws 1997, chapter 231, article 13, for construction 
  5.8   debris generated from repair and demolition activities in the 
  5.9   area designated under Presidential Declaration of Major 
  5.10  Disaster, DR-1175, and disposed of in a waste management 
  5.11  facility designated by the commissioner of the pollution control 
  5.12  agency.  The commissioner of revenue's authority under this 
  5.13  subdivision to waive the assessment and tax expires for waste 
  5.14  transported to the designated facilities after December 31, 1997 
  5.15  June 30, 1998, including waste transported to a landfill that is 
  5.16  limited by permit exclusively to the disposal of flood debris.  
  5.17  The waiver authority granted to the commissioner of revenue is 
  5.18  retroactive to April 1, 1997. 
  5.19     Sec. 4.  [SOLID WASTE MANAGEMENT TAX WAIVER.] 
  5.20     Notwithstanding any law to the contrary, the commissioner 
  5.21  of revenue may waive solid waste management taxes under 
  5.22  Minnesota Statutes, chapter 297H, for construction debris 
  5.23  generated from repair and demolition activities in areas 
  5.24  designated as disaster areas due to tornado and other weather 
  5.25  damage on March 29, 1998, and disposed of in a waste management 
  5.26  facility designated by the commissioner of the pollution control 
  5.27  agency.  The commissioner of revenue's authority under this 
  5.28  section to waive the taxes expires for waste transported to the 
  5.29  designated facilities after March 31, 1999. 
  5.30     Sec. 5.  [LOAN GUARANTEES.] 
  5.31     The director of the division of emergency management of the 
  5.32  department of public safety shall, as the governor's authorized 
  5.33  representative and on behalf of the state, agree to provide 
  5.34  security for and guarantee promissory notes or similar documents 
  5.35  for loans from the Federal Emergency Management Agency under its 
  5.36  community disaster loan program to the city of Ada in the amount 
  6.1   of $1,423,448 and to the city of East Grand Forks in the amount 
  6.2   of $2,907,340.  The loan to the city of Ada is to cover 
  6.3   operating losses for a publicly owned health care facility that 
  6.4   was damaged in the spring floods of 1997.  $4,330,788 is 
  6.5   appropriated from the general fund to the commissioner of 
  6.6   finance for transfer to a separate community disaster loan 
  6.7   guarantee account in the general fund in the state treasury for 
  6.8   the purpose of this section. 
  6.9      Sec. 6.  [TEMPORARY LOCAL GOVERNMENT AID INCREASES.] 
  6.10     For payments in calendar year 1998 only, the city of East 
  6.11  Grand Forks shall receive an additional payment of $13,800,000 
  6.12  and the city of Warren shall receive an additional payment of 
  6.13  $1,200,000 under the provisions of Minnesota Statutes, sections 
  6.14  477A.011 to 477A.014.  The amounts of these payments shall not 
  6.15  be included in the calculation of any other aids provided under 
  6.16  Minnesota Statutes, chapter 477A, or other law or in any 
  6.17  limitations on levies or expenditures. 
  6.18     $15,000,000 is appropriated to the commissioner of revenue 
  6.19  from the general fund to make the payments under this section. 
  6.20     Sec. 7.  [TRANSFER OF TRAVEL TRAILERS EXEMPTED.] 
  6.21     Notwithstanding the provisions of Minnesota Statutes, 
  6.22  chapter 297B, any transfer of title of a travel trailer from the 
  6.23  Federal Emergency Management Agency to the state of Minnesota 
  6.24  and any subsequent transfer of title of the trailer to a 
  6.25  political subdivision of the state shall be exempt from the tax 
  6.26  imposed under Minnesota Statutes, chapter 297B. 
  6.27     Sec. 8.  [VICTIMS OF TORNADO; EXTENSIONS OF TIME RELATING 
  6.28  TO TAXES.] 
  6.29     Subdivision 1.  [INCOME TAX EXTENSION.] The limitations of 
  6.30  time provided by Minnesota Statutes, chapters 289 and 290, 
  6.31  relating to income taxes, and Minnesota Statutes, chapter 271, 
  6.32  relating to the tax court, for filing income tax returns, paying 
  6.33  income taxes, claiming income tax refunds, commencing actions 
  6.34  relating to income taxes, appealing to the tax court from orders 
  6.35  relating to income taxes, and appealing to the supreme court 
  6.36  from decisions of the tax court relating to income taxes are 
  7.1   extended until October 15, 1998, for individuals who are 
  7.2   residents in an area designated by the Federal Emergency 
  7.3   Management Agency pursuant to a disaster declaration issued for 
  7.4   the tornadoes of March 29, 1998. 
  7.5      Subd. 2.  [INTEREST AND PENALTIES.] Interest on income tax 
  7.6   must not be assessed or collected from an individual with 
  7.7   respect to whom, and for the period during which, the 
  7.8   limitations of time are extended as provided in subdivision 1.  
  7.9   A penalty is not assessed or collected from an individual for 
  7.10  failure during that period to perform an act required by the 
  7.11  laws described in subdivision 1. 
  7.12     Subd. 3.  [ABATEMENT.] The commissioner of revenue shall 
  7.13  abate penalties and interest on withholding taxes and 
  7.14  declarations under Minnesota Statutes, section 290.92, and on 
  7.15  sales taxes deposits and returns under Minnesota Statutes, 
  7.16  chapters 289A and 297B, for failure to pay amounts or file 
  7.17  returns due between April 1, 1998, and October 15, 1998, if: 
  7.18     (1) the taxpayer qualifies under subdivision 1; and 
  7.19     (2) the taxpayer files all required returns and 
  7.20  declarations and pays all tax amounts due by October 15, 1998. 
  7.21     Subd. 4.  [APPLICABILITY.] Nothing in this section reduces 
  7.22  the time within which an act is required or permitted under 
  7.23  Minnesota Statutes, chapter 271, 289A, 290, 297A, or 297B. 
  7.24     Sec. 9.  [VALUATION EXCLUSION FOR IMPROVEMENTS TO CERTAIN 
  7.25  BUSINESS PROPERTY.] 
  7.26     Property classified under Minnesota Statutes, section 
  7.27  273.13, subdivision 24, which is eligible for the preferred 
  7.28  class rate on the market value up to $150,000, shall qualify for 
  7.29  a valuation exclusion for assessment purposes, provided all of 
  7.30  the following conditions are met: 
  7.31     (1) the building must be damaged by the tornadoes of March 
  7.32  29, 1998; 
  7.33     (2) the building must be located within an area designated 
  7.34  by the Federal Emergency Management Agency as eligible for 
  7.35  federal aid due to the tornadoes of March 29, 1998; 
  7.36     (3) the total estimated market value of the land and 
  8.1   buildings must be $150,000 or less prior to the damage caused by 
  8.2   the tornadoes of March 29, 1998; 
  8.3      (4) a building permit must have been issued prior to the 
  8.4   commencement of the improvement, or if the building is located 
  8.5   in a city or town which does not have a building permit process, 
  8.6   the property owner must notify the assessor prior to the 
  8.7   commencement of the improvement; 
  8.8      (5) the property, including its improvements, has received 
  8.9   no public assistance, grants, or financing; 
  8.10     (6) the property is not receiving a property tax abatement 
  8.11  under section 469.1813; and 
  8.12     (7) the improvements are made after the date of final 
  8.13  enactment of this act and prior to January 1, 2000. 
  8.14     The assessor shall estimate the market value of the 
  8.15  building in the assessment year immediately following the year 
  8.16  that (1) the building permit was taken out, or (2) the taxpayer 
  8.17  notified the assessor that an improvement was to be made.  If 
  8.18  the estimated market value of the building has increased over 
  8.19  the prior year's assessment, the assessor shall note the amount 
  8.20  of the increase on the property's record, and that amount shall 
  8.21  be subtracted from the value of the property in each year for 
  8.22  five years after the improvement has been made, at which time an 
  8.23  amount equal to 20 percent of the excluded value shall be added 
  8.24  back in each of the five subsequent assessment years. 
  8.25     For any property, there can be no more than two 
  8.26  improvements qualifying for exclusion under this subdivision.  
  8.27  The maximum amount of value that can be excluded from any 
  8.28  property under this subdivision is $50,000. 
  8.29     The assessor shall require an application.  Applications 
  8.30  must be received prior to July 1 of any year in order to be 
  8.31  effective for taxes payable in the following year. 
  8.32     Sec. 10.  [PROPERTY TAX ABATEMENTS; PROPERTY DAMAGED BY 
  8.33  TORNADO.] 
  8.34     Subdivision 1.  [AUTHORIZATION.] Notwithstanding the 
  8.35  requirements of Minnesota Statutes, section 375.192, the county 
  8.36  board of a qualified county may grant abatements of the full 
  9.1   amount of taxes on eligible property for taxes payable in 1998 
  9.2   as provided in this section.  The owner of the property is not 
  9.3   required to apply for the abatement. 
  9.4      Subd. 2.  [DEFINITIONS.] (a) As used in this section, the 
  9.5   terms defined in this subdivision have the meanings given them. 
  9.6      (b) "Qualified county" means any county that has been 
  9.7   designated by the Federal Emergency Management Agency as 
  9.8   eligible for federal aid due to the tornadoes of March 29, 1998. 
  9.9      (c) "Eligible property" means a parcel of taxable property 
  9.10  located in a qualified county that contains a structure that has 
  9.11  been determined by the assessor to have lost over 50 percent of 
  9.12  its estimated market value due to wind damage.  In the case of 
  9.13  agricultural property, the abatement is limited to the taxes on 
  9.14  the parcel attributable to the value of the house, garage, and 
  9.15  surrounding one acre, if the house has lost over 50 percent of 
  9.16  its estimated market value, and the tax attributable to the 
  9.17  value of any farm buildings and structures that have lost over 
  9.18  50 percent of their estimated market value. 
  9.19     Subd. 3.  [ASSESSORS' DUTIES.] As soon as practicable, 
  9.20  local and county assessors in qualified counties shall notify 
  9.21  the county board and property owners of parcels of eligible 
  9.22  property. 
  9.23     Sec. 11.  [DISASTER AREA; DUE DATE EXTENDED FOR BUSINESS 
  9.24  PROPERTY TAXES.] 
  9.25     (a) Notwithstanding Minnesota Statutes, section 279.01, 
  9.26  subdivision 1, a penalty shall not accrue if (1) because of a 
  9.27  natural disaster, a taxpayer is unable to pay the first half of 
  9.28  the payable 1998 property taxes on class 3a or 3b property, 
  9.29  classified under Minnesota Statutes, section 273.13, subdivision 
  9.30  24, located in an area designated by the Federal Emergency 
  9.31  Management Agency as eligible for federal aid due to the 
  9.32  tornadoes of March 29, 1998, and (2) the taxpayer pays the first 
  9.33  half of the payable 1998 taxes by October 15, 1998. 
  9.34     (b) If the first one-half payment is paid after October 15, 
  9.35  1998, then all penalties that would have occurred on the due 
  9.36  date under Minnesota Statutes, section 279.01, subdivision 1, 
 10.1   shall be charged on the amount of the unpaid tax. 
 10.2      (c) The property taxpayer shall attach to the payment a 
 10.3   statement that the property is located in the disaster area and 
 10.4   qualified for an extension under this section.  
 10.5      Sec. 12.  [DELAY OF FINANCIAL REPORT FILING; DISASTER 
 10.6   AREAS.] 
 10.7      For any city or town located in whole or in part within a 
 10.8   county that has been designated by the Federal Emergency 
 10.9   Management Agency as eligible for federal aid due to the 
 10.10  tornadoes of March 29, 1998, the deadline by which financial 
 10.11  reports are required to be filed under Minnesota Statutes, 
 10.12  section 471.697 or 471.698, is extended by 90 days. 
 10.13     Sec. 13.  [STORM RELIEF; AUTHORIZATION; TAX EXEMPTION.] 
 10.14     (a) The governing body of a county or home rule charter or 
 10.15  statutory city may provide assistance to another Minnesota city 
 10.16  or county located within an area designated by the Federal 
 10.17  Emergency Management Agency as eligible for federal aid due to 
 10.18  tornadoes of March 29, 1998.  The assistance must be used by the 
 10.19  receiving city or county in aiding in relief efforts associated 
 10.20  with those tornadoes. 
 10.21     (b) Any sales or transfers of materials or property under 
 10.22  authority granted in paragraph (a) are exempt from any taxes 
 10.23  otherwise imposed under Minnesota Statutes, chapters 297A and 
 10.24  297B. 
 10.25     (c) Any sales or transfers of materials or property by the 
 10.26  state or its agencies and instrumentalities to a local 
 10.27  government unit located within the area described in paragraph 
 10.28  (a) for use in aiding relief efforts associated with the 
 10.29  tornadoes of March 29, 1998, are exempt from any taxes otherwise 
 10.30  imposed under Minnesota Statutes, chapters 297A and 297B. 
 10.31     Sec. 14.  [EARLY PAYMENT OF STATE AIDS.] 
 10.32     Notwithstanding Minnesota Statutes, sections 273.1398, 
 10.33  subdivision 6, and 477A.015, the commissioner of revenue, in 
 10.34  consultation with the division of emergency management, shall 
 10.35  make payments of homestead and agricultural credit aid and local 
 10.36  government aid as provided in this section to all qualified 
 11.1   local units of government that the commissioner determines have 
 11.2   suffered financial hardship.  As used in this section, 
 11.3   "qualified local units of government" means counties, home rule 
 11.4   charter or statutory cities, and towns that suffered damage in 
 11.5   the tornadoes and storms of March 29, 1998. 
 11.6      Payment of the homestead and agricultural credit aid and 
 11.7   local government aid that would otherwise have been payable on 
 11.8   July 20, 1998, shall be made as soon as practicable after the 
 11.9   date of final enactment of this act.  
 11.10     Sec. 15.  [APPROPRIATION; DEPARTMENT OF REVENUE.] 
 11.11     (a) The following amounts are appropriated to the 
 11.12  commissioner of revenue from the general fund to provide 
 11.13  assistance to local governments experiencing a significant loss 
 11.14  in property tax base and tax revenues due to the tornadoes that 
 11.15  occurred on March 29, 1998, and having difficulty in meeting 
 11.16  existing debt service obligations.  The appropriation is to be 
 11.17  used for the purposes in paragraphs (b) and (c).  The 
 11.18  appropriation is effective the day following final enactment and 
 11.19  is available until January 1, 2000.  Any amounts not expended 
 11.20  under one paragraph may be expended under the other paragraph. 
 11.21     (b) $25,000 is to reimburse local governments for 
 11.22  uncollected property taxes designated for existing debt service 
 11.23  obligations in jurisdictions where the tornado and storm-related 
 11.24  market value loss is at least three percent of the 
 11.25  jurisdiction's total tax capacity. 
 11.26     (c) $475,000 is to be apportioned by the commissioner of 
 11.27  revenue among the counties of Rice, Brown, Le Sueur, Nicollet, 
 11.28  and any other counties designated by Federal Emergency 
 11.29  Management Agency as eligible for federal aid due to the 
 11.30  tornadoes of March 29, 1998, to provide reimbursement for 
 11.31  abatements granted for taxes payable in 1998 and 1999 to 
 11.32  properties damaged in the March 29, 1998, tornadoes.  The 
 11.33  apportionment shall be based upon the amount of storm-related 
 11.34  market value loss in each county.  Priority shall be given to 
 11.35  properties that are not eligible for disaster credit under 
 11.36  Minnesota Statutes, section 273.123, subdivisions 1 to 6.  
 12.1   Counties shall be reimbursed only for property taxes that are 
 12.2   actually abated and not reimbursed under other law, not to 
 12.3   exceed each county's apportioned amount. 
 12.4      Sec. 16.  [TRANSFER REDUCED.] 
 12.5      Notwithstanding any other law to the contrary, the amount 
 12.6   transferred from the general fund to the budget reserve account 
 12.7   by a law enacted during the 1998 regular session is reduced by 
 12.8   the sum of the tax expenditures and the amounts appropriated 
 12.9   from the general fund under this act.  This section applies 
 12.10  without regard to the dates of final enactment of the laws. 
 12.11     Sec. 17.  [EFFECTIVE DATE.] 
 12.12     Section 1 is effective beginning with assessment year 1998 
 12.13  for aids payable in 1999.  Section 3 is effective January 1, 
 12.14  1998.  Sections 4, 9 to 12, 14, and 15 are effective the day 
 12.15  following final enactment.  Section 7 is effective for transfers 
 12.16  occurring after November 30, 1997, and before January 1, 1999.  
 12.17  Section 8 is effective the day following final enactment for 
 12.18  time limitations which expire or due dates specified in 
 12.19  Minnesota Statutes, section 289A.20, which fall in the period 
 12.20  between March 30, 1998, and May 30, 1998.  Section 13 is 
 12.21  effective March 29, 1998, and expires January 1, 1999.