HF 4136

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; increasing certain sustainable forest incentive payments;
amending Minnesota Statutes 2004, sections 290C.03; 290C.07.

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

Section 1.

Minnesota Statutes 2004, section 290C.03, is amended to read:

290C.03 ELIGIBILITY REQUIREMENTS.

deleted text begin (a) deleted text end Land may be enrolled in the sustainable forest incentive program under this
chapter if all of the following conditions are met:

(1) the land consists of at least 20 contiguous acres and at least 50 percent of the
land must meet the definition of forest land in section 88.01, subdivision 7, during the
enrollment;

(2) a forest management plan for the land must be prepared by an approved plan
writer and implemented during the period in which the land is enrolled;

(3) timber harvesting and forest management guidelines must be used in conjunction
with any timber harvesting or forest management activities conducted on the land during
the period in which the land is enrolled;

(4) the land must be enrolled for a minimum of eight years; new text begin and
new text end

(5) there are no delinquent property taxes on the land new text begin . new text end deleted text begin ; and
deleted text end

deleted text begin (6) claimants enrolling more than 1,920 acres in the sustainable forest incentive
program must allow year-round, nonmotorized access to fish and wildlife resources on
enrolled land except within one-fourth mile of a permanent dwelling or during periods of
high fire hazard as determined by the commissioner of natural resources.
deleted text end

deleted text begin (b) Claimants required to allow access under paragraph (a), clause (6), do not by
that action:
deleted text end

deleted text begin (1) extend any assurance that the land is safe for any purpose;
deleted text end

deleted text begin (2) confer upon the person the legal status of an invitee or licensee to whom a duty
of care is owed; or
deleted text end

deleted text begin (3) assume responsibility for or incur liability for any injury to the person or property
caused by an act or omission of the person.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments made in 2008 and
thereafter.
new text end

Sec. 2.

Minnesota Statutes 2004, section 290C.07, is amended to read:

290C.07 deleted text begin CALCULATION OF deleted text end INCENTIVE PAYMENT.

new text begin Subdivision 1. new text end

new text begin Calculation of payment. new text end

An approved claimant under the
sustainable forest incentive program is eligible to receive an annual payment. The
payment shall equal the greater of:

(1) the difference between the property tax that would be paid on the land using the
previous year's statewide average total township tax rate and the class rate for class 2b
timberland under section 273.13, subdivision 23, paragraph (b), if the land were valued
at (i) the average statewide timberland market value per acre calculated under section
290C.06, and (ii) the average statewide timberland current use value per acre calculated
under section 290C.02, subdivision 5;

(2) two-thirds of the property tax amount determined by using the previous year's
statewide average total township tax rate, the estimated market value per acre as calculated
in section 290C.06, and the class rate for 2b timberland under section 273.13, subdivision
23, paragraph (b); or

(3) $1.50 per acre for each acre enrolled in the sustainable forest incentive program.

new text begin Subd. 2. new text end

new text begin Alternative payment. new text end

new text begin (a) In lieu of the amount under subdivision 1,
an approved claimant under the sustainable forest incentive program is eligible for 125
percent of the payment amount calculated under subdivision 1, provided that the claimant
allows year-round, nonmotorized access to fish and wildlife resources on enrolled land
except within one-fourth mile of a permanent dwelling or during periods of high fire
hazard as determined by the commissioner of natural resources.
new text end

new text begin (b) Claimants that allow access under paragraph (a) do not by that action:
new text end

new text begin (1) extend any assurance that the land is safe for any purpose;
new text end

new text begin (2) confer upon the person the legal status of an invitee or licensee to whom a duty
of care is owed; or
new text end

new text begin (3) assume responsibility for or incur liability for any injury to the person or property
caused by an act or omission of the person.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments made in 2008 and
thereafter.
new text end