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Minnesota Legislature

Office of the Revisor of Statutes

HF 677

4th Engrossment - 88th Legislature (2013 - 2014) Posted on 08/26/2013 02:07pm

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 2.54 2.55 2.56 2.57 2.58 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 3.36 3.37 3.38 3.39 3.40 3.41 3.42 3.43 3.44 3.45 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
5.34 5.35
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 6.35 6.36 6.37 6.38 6.39 6.40 6.41 6.42 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 7.33 7.34 7.35 7.36 7.37 7.38 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 8.35 8.36 8.37 8.38 8.39 8.40 8.41 8.42 8.43 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
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 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 13.34 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 15.29 15.30 15.31 15.32 15.33 15.34 15.35 15.36 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
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 17.33 17.34 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 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 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
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 23.35
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
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 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 26.34 26.35
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 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 28.35
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 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 31.36 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
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 34.36 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 35.34 35.35 35.36 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 36.34 36.35 36.36 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 37.34 37.35 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 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 40.36 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 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
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 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 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 47.34 47.35 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
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
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 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 51.33 51.34 51.35 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 52.36 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 53.34 53.35 53.36 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 54.34 54.35 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 55.33 55.34 55.35 55.36 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 56.32 56.33 56.34 56.35 56.36 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 57.32 57.33 57.34 57.35 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 58.34
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 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 60.35 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 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 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 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 64.34 64.35 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
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 66.33 66.34 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 67.33 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 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 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
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 72.34
72.35 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 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 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 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 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 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
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 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 82.32 82.33 82.34 82.35 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 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 84.35 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 85.32 85.33 85.34 85.35 85.36 85.37 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 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 87.34
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 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
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 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 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 93.33 93.34 93.35 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 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 96.35 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 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 99.35 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 100.35 100.36 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20
102.21 102.22
102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 102.35 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 103.36 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30
105.31 105.32
105.33 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 106.35 106.36 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 107.35 107.36 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26
108.27 108.28
108.29 108.30 108.31 108.32 108.33 108.34 108.35 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 110.1 110.2 110.3 110.4 110.5 110.6 110.7
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
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
111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14
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
115.32 116.1 116.2 116.3 116.4 116.5 116.6
116.7
116.8 116.9 116.10 116.11 116.12 116.13
116.14 116.15
116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31
117.32 117.33
117.34 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26
118.27 118.28
118.29 118.30 118.31 118.32 118.33 118.34 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 119.35 119.36 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23
120.24 120.25
120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 120.35 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34 121.35 121.36 121.37 121.38 121.39 121.40 122.1 122.2 122.3 122.4 122.5 122.6
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
123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 123.36 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 124.32 124.33 124.34 124.35 124.36 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27
125.28 125.29
125.30 125.31 125.32 125.33 125.34 125.35 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34 126.35 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 127.35 127.36 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18
128.19 128.20
128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 129.35 129.36 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16
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
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
131.25 131.26 131.27 131.28 131.29 131.30 131.31 132.1 132.2 132.3
132.4 132.5
132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 133.1 133.2 133.3 133.4
133.5
133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14
133.15 133.16
133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 134.35 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10
135.11 135.12
135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 135.34 135.35 136.1 136.2 136.3
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
137.1 137.2
137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 137.35 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16
138.17 138.18
138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8
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
139.27 139.28 139.29 139.30 139.31 139.32 139.33 140.1 140.2 140.3 140.4
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
140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 141.1 141.2 141.3 141.4 141.5 141.6
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
141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31
142.32 142.33
143.1 143.2
143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33 143.34 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 144.34 144.35 144.36 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33 145.34 145.35 145.36 146.1 146.2
146.3
146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 146.35 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33 147.34 147.35 147.36 148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 148.35 148.36 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 149.35 149.36 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15
150.16 150.17 150.18
150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 150.34 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 152.34 152.35 152.36
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
153.30 153.31 153.32 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15
155.16 155.17
155.18 155.19 155.20 155.21 155.22
155.23 155.24
155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8
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
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
157.29 157.30 157.31 157.32 158.1 158.2
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
158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 159.1 159.2
159.3
159.4 159.5 159.6 159.7 159.8 159.9
159.10 159.11
159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19
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
161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15
162.16 162.17
162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8
163.9 163.10
163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 164.35 164.36 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16
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
165.30 165.31 165.32 165.33 166.1 166.2
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
167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 167.34 167.35 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 168.36 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 169.35 170.1 170.2 170.3 170.4 170.5
170.6 170.7
170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 170.35 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32
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
172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 174.1 174.2 174.3 174.4 174.5 174.6 174.7
174.8 174.9
174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15
175.16 175.17
175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25
175.26 175.27
175.28 175.29 175.30 175.31 175.32 175.33 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 177.1 177.2 177.3 177.4 177.5 177.6 177.7
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
177.33 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32
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
179.33 179.34 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29
180.30 180.31
180.32 180.33 180.34 180.35 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28
181.29 181.30 181.31
181.32 181.33 181.34 181.35 182.1 182.2 182.3 182.4 182.5
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
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
185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 186.1 186.2 186.3 186.4 186.5 186.6 186.7
186.8
186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35 187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20
187.21 187.22 187.23
187.24 187.25 187.26 187.27 187.28 187.29 187.30
187.31 187.32 187.33
188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 188.35 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12
189.13 189.14 189.15
189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 189.34 189.35 190.1 190.2 190.3 190.4 190.5
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
190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 191.1 191.2 191.3
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
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
192.28 192.29 192.30 192.31 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13
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
194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 194.34 194.35 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11
195.12 195.13 195.14
195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32 195.33 195.34 195.35 196.1 196.2 196.3 196.4 196.5
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
196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15
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
197.34
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
198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17
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
200.1 200.2 200.3 200.4 200.5 200.6
200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 200.35 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9
201.10 201.11 201.12 201.13 201.14
201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 201.33 201.34 201.35 202.1 202.2 202.3 202.4 202.5 202.6 202.7
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
205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 205.35 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24
206.25 206.26
206.27 206.28 206.29 206.30 206.31 206.32 206.33 206.34 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10
207.11 207.12 207.13
207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 208.34 208.35 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11
209.12
209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 209.33 209.34 209.35 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8
210.9 210.10 210.11
210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33 210.34 210.35 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13
211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24
211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 212.1 212.2 212.3
212.4 212.5
212.6 212.7
212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30
212.31 212.32 213.1 213.2 213.3 213.4 213.5
213.6 213.7
213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15 213.16 213.17 213.18 213.19 213.20 213.21 213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31 213.32 213.33 213.34 213.35 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 214.33 214.34 214.35 215.1 215.2 215.3 215.4
215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 215.34 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30 216.31 216.32 216.33 216.34 216.35 216.36 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12
217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32
217.33 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26 218.27 218.28 218.29 218.30 218.31 218.32 218.33 218.34 218.35 218.36 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 219.32 219.33 219.34 219.35 219.36 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 220.35 220.36 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15
221.16 221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 221.32 221.33 221.34 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14 222.15 222.16 222.17 222.18 222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 222.33 222.34 222.35 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13
223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31 223.32 223.33 223.34 223.35 224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32
224.33 224.34 224.35 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31
225.32 225.33 225.34 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 226.33 226.34 226.35 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33 227.34 227.35 227.36 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 228.35 228.36 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18
229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 229.34
230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33 230.34 230.35 230.36 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31
231.32 231.33 231.34 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31 232.32 232.33 232.34 232.35 232.36 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18
233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32
233.33 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9
234.10
234.11 234.12 234.13 234.14
234.15 234.16
234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23
235.24
235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30
236.31 236.32
237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33 237.34 237.35 237.36 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 238.33 238.34
238.35
239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13 239.14 239.15 239.16 239.17 239.18 239.19 239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 239.31 239.32 239.33 239.34 239.35 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8 240.9 240.10 240.11 240.12 240.13 240.14 240.15 240.16 240.17 240.18 240.19 240.20 240.21 240.22 240.23 240.24 240.25 240.26 240.27 240.28 240.29
240.30 240.31
240.32 240.33 240.34 240.35 241.1 241.2 241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33 241.34 241.35 241.36 242.1 242.2 242.3 242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31 242.32 242.33 242.34 242.35 242.36 243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12
243.13
243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27
243.28
243.29 243.30 243.31 243.32 243.33 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11
244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23
244.24
244.25 244.26 244.27 244.28 244.29 244.30 244.31 244.32 244.33 244.34 245.1 245.2 245.3 245.4 245.5
245.6
245.7 245.8 245.9 245.10 245.11 245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 245.34 245.35 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12
246.13 246.14 246.15 246.16
246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 246.32 246.33 246.34 246.35 247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9 247.10
247.11 247.12
247.13 247.14
247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26
247.27 247.28 247.29 247.30 247.31 247.32 247.33 248.1 248.2 248.3 248.4 248.5 248.6
248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17
248.18
248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 248.32
248.33 249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31
249.32 249.33 249.34 249.35 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18
250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 250.34 250.35 251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11
251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 251.31 251.32 251.33 251.34 251.35
252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19 252.20 252.21 252.22 252.23 252.24
252.25 252.26 252.27 252.28 252.29 252.30 252.31
252.32 252.33 252.34 253.1 253.2 253.3
253.4 253.5 253.6 253.7 253.8 253.9 253.10 253.11 253.12 253.13 253.14 253.15 253.16 253.17 253.18 253.19 253.20 253.21 253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 253.34 253.35 254.1 254.2 254.3 254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18 254.19 254.20 254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28
254.29 254.30 254.31 254.32 254.33 254.34 254.35 255.1 255.2 255.3 255.4 255.5 255.6 255.7 255.8
255.9 255.10
255.11 255.12 255.13 255.14 255.15 255.16 255.17
255.18 255.19
255.20 255.21 255.22 255.23 255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28 256.29 256.30 256.31 256.32 256.33 256.34 256.35 256.36 257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18 257.19 257.20 257.21
257.22 257.23
257.24 257.25 257.26 257.27 257.28 257.29 257.30 257.31 257.32 257.33 257.34 257.35 258.1 258.2 258.3 258.4
258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28
258.29 258.30 258.31 258.32 258.33 258.34 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29
259.30 259.31 259.32 259.33 259.34 259.35 260.1 260.2
260.3 260.4 260.5
260.6 260.7 260.8 260.9 260.10 260.11 260.12 260.13
260.14 260.15 260.16 260.17
260.18 260.19 260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27 260.28 260.29 260.30 260.31 260.32
260.33
261.1 261.2 261.3 261.4 261.5 261.6 261.7 261.8 261.9 261.10 261.11 261.12 261.13 261.14 261.15 261.16 261.17 261.18 261.19 261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27 261.28 261.29 261.30 261.31 261.32 261.33 261.34 261.35 261.36 262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8 262.9 262.10 262.11 262.12 262.13 262.14 262.15 262.16 262.17 262.18 262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 262.32 262.33 262.34 262.35 262.36 263.1 263.2 263.3 263.4 263.5
263.6
263.7 263.8 263.9 263.10 263.11 263.12
263.13 263.14
263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26 263.27 263.28 263.29 263.30 263.31 263.32 263.33 264.1 264.2 264.3 264.4 264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12
264.13
264.14 264.15 264.16 264.17 264.18
264.19 264.20 264.21 264.22 264.23 264.24 264.25 264.26
264.27
264.28 264.29 264.30 264.31 264.32 265.1 265.2 265.3
265.4
265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13 265.14
265.15
265.16 265.17 265.18 265.19
265.20
265.21 265.22 265.23 265.24 265.25 265.26 265.27 265.28 265.29 265.30 265.31 265.32 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20 266.21
266.22
266.23 266.24 266.25 266.26 266.27 266.28 266.29 266.30 266.31 266.32 266.33 266.34 266.35 267.1 267.2 267.3 267.4 267.5 267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16
267.17 267.18
267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 267.31 267.32 267.33 267.34 268.1 268.2 268.3 268.4 268.5 268.6
268.7
268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19
268.20
268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28
268.29
268.30 268.31 268.32 269.1 269.2 269.3 269.4 269.5 269.6
269.7
269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18
269.19
269.20 269.21 269.22 269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31 269.32 269.33 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270.17 270.18 270.19 270.20 270.21 270.22 270.23 270.24 270.25 270.26 270.27 270.28 270.29 270.30 270.31 270.32 270.33 270.34 270.35 271.1 271.2
271.3
271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12
271.13
271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27
271.28
271.29 271.30 271.31 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17
272.18
272.19 272.20 272.21 272.22 272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 272.34 272.35 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17 273.18 273.19 273.20 273.21 273.22 273.23 273.24 273.25 273.26
273.27
273.28 273.29 273.30 273.31 273.32 273.33 273.34 274.1 274.2 274.3 274.4 274.5 274.6 274.7 274.8 274.9 274.10 274.11 274.12 274.13 274.14 274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27
274.28
274.29 274.30 274.31 274.32 274.33 274.34 275.1 275.2
275.3
275.4 275.5 275.6 275.7 275.8 275.9 275.10
275.11
275.12 275.13 275.14 275.15 275.16 275.17 275.18 275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28 275.29 275.30 275.31 275.32 275.33 276.1 276.2 276.3 276.4 276.5 276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19 276.20 276.21 276.22 276.23 276.24 276.25 276.26 276.27 276.28 276.29 276.30 276.31 276.32 276.33 276.34 276.35 277.1 277.2 277.3 277.4 277.5
277.6
277.7 277.8 277.9 277.10 277.11 277.12 277.13
277.14
277.15 277.16
277.17 277.18
277.19 277.20 277.21 277.22 277.23 277.24 277.25 277.26 277.27 277.28 277.29 277.30 277.31
278.1 278.2 278.3 278.4 278.5 278.6 278.7 278.8
278.9 278.10 278.11 278.12 278.13 278.14 278.15 278.16 278.17 278.18 278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 278.31 278.32 278.33 278.34 278.35 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30 279.31 279.32 279.33 279.34 279.35 279.36 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14
280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 280.32 280.33 280.34 280.35 281.1 281.2 281.3 281.4 281.5 281.6 281.7 281.8 281.9 281.10 281.11 281.12 281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30 281.31 281.32 281.33 281.34 281.35 282.1 282.2 282.3 282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14
282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22
282.23 282.24 282.25 282.26 282.27 282.28
282.29 282.30 282.31 282.32 282.33 283.1 283.2 283.3 283.4 283.5
283.6 283.7 283.8 283.9 283.10 283.11 283.12 283.13 283.14 283.15 283.16 283.17 283.18 283.19 283.20 283.21 283.22 283.23 283.24 283.25
283.26 283.27 283.28 283.29 283.30 283.31 283.32 283.33 283.34
284.1 284.2 284.3 284.4 284.5 284.6 284.7 284.8 284.9 284.10
284.11 284.12 284.13 284.14 284.15 284.16 284.17 284.18 284.19 284.20 284.21 284.22 284.23 284.24 284.25
284.26 284.27 284.28 284.29 284.30 284.31 284.32 284.33 284.34 285.1 285.2 285.3
285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14
285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 285.32 285.33 286.1 286.2 286.3 286.4 286.5 286.6 286.7 286.8
286.9 286.10 286.11 286.12 286.13 286.14 286.15 286.16 286.17 286.18 286.19 286.20 286.21 286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32 286.33 286.34 287.1 287.2
287.3
287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13
287.14 287.15 287.16 287.17 287.18 287.19 287.20 287.21 287.22 287.23
287.24 287.25 287.26 287.27 287.28 287.29 287.30
287.31 288.1 288.2 288.3 288.4 288.5 288.6
288.7 288.8 288.9 288.10 288.11 288.12 288.13 288.14 288.15 288.16 288.17 288.18 288.19 288.20 288.21 288.22 288.23 288.24 288.25 288.26
288.27 288.28 288.29 288.30 288.31 288.32 288.33
289.1 289.2 289.3 289.4 289.5 289.6 289.7
289.8 289.9 289.10 289.11 289.12 289.13
289.14 289.15 289.16 289.17 289.18
289.19 289.20 289.21 289.22 289.23 289.24 289.25 289.26 289.27 289.28 289.29 289.30 289.31 289.32 289.33 290.1 290.2 290.3 290.4 290.5 290.6 290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16 290.17 290.18 290.19 290.20 290.21 290.22 290.23 290.24 290.25 290.26 290.27 290.28 290.29 290.30 290.31 290.32 290.33 290.34 290.35 291.1 291.2 291.3 291.4 291.5
291.6 291.7 291.8 291.9 291.10 291.11 291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23 291.24 291.25 291.26 291.27 291.28 291.29 291.30
291.31 291.32 291.33 291.34 292.1 292.2 292.3 292.4 292.5 292.6 292.7 292.8 292.9 292.10 292.11 292.12 292.13 292.14 292.15 292.16 292.17 292.18 292.19 292.20
292.21 292.22
292.23 292.24 292.25 292.26 292.27 292.28 292.29 292.30 292.31 292.32 292.33 292.34 292.35 293.1 293.2 293.3 293.4 293.5 293.6 293.7 293.8 293.9 293.10 293.11 293.12 293.13 293.14 293.15 293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23 293.24 293.25 293.26 293.27 293.28 293.29 293.30 293.31 293.32 293.33 293.34 293.35 293.36 294.1 294.2 294.3 294.4 294.5 294.6 294.7 294.8 294.9 294.10 294.11 294.12 294.13 294.14 294.15 294.16 294.17 294.18 294.19 294.20 294.21 294.22 294.23 294.24 294.25 294.26 294.27 294.28 294.29 294.30 294.31 294.32 294.33 294.34 294.35 294.36 295.1 295.2 295.3 295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14 295.15 295.16 295.17 295.18 295.19 295.20 295.21 295.22 295.23 295.24 295.25 295.26 295.27 295.28 295.29 295.30 295.31 295.32 295.33 295.34 295.35 295.36 296.1 296.2 296.3 296.4 296.5 296.6 296.7 296.8 296.9 296.10 296.11 296.12 296.13 296.14 296.15 296.16 296.17 296.18 296.19 296.20 296.21 296.22 296.23 296.24 296.25 296.26 296.27 296.28 296.29 296.30 296.31 296.32 296.33 296.34 296.35 296.36 297.1 297.2 297.3 297.4 297.5
297.6 297.7
297.8 297.9 297.10 297.11 297.12
297.13
297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23 297.24 297.25 297.26 297.27 297.28 297.29
297.30 297.31 297.32 298.1 298.2 298.3 298.4 298.5 298.6 298.7 298.8 298.9 298.10 298.11 298.12
298.13 298.14 298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22 298.23 298.24 298.25 298.26 298.27 298.28 298.29 298.30 298.31 298.32 298.33 298.34 298.35 299.1 299.2 299.3 299.4
299.5 299.6 299.7 299.8 299.9 299.10 299.11 299.12 299.13
299.14 299.15 299.16 299.17 299.18 299.19 299.20 299.21 299.22 299.23 299.24 299.25
299.26 299.27 299.28 299.29 299.30 299.31 299.32 299.33 300.1 300.2 300.3 300.4 300.5 300.6 300.7 300.8 300.9 300.10 300.11 300.12 300.13 300.14 300.15 300.16 300.17 300.18 300.19 300.20 300.21 300.22 300.23 300.24 300.25 300.26 300.27 300.28 300.29 300.30 300.31 300.32 300.33 300.34 300.35 301.1 301.2 301.3 301.4 301.5 301.6 301.7 301.8 301.9 301.10 301.11
301.12 301.13 301.14 301.15 301.16 301.17 301.18 301.19 301.20 301.21 301.22 301.23 301.24 301.25
301.26
301.27 301.28 301.29 301.30
301.31 301.32 301.33 302.1 302.2
302.3 302.4 302.5
302.6 302.7 302.8 302.9 302.10 302.11 302.12 302.13 302.14 302.15 302.16 302.17 302.18 302.19 302.20 302.21 302.22 302.23 302.24 302.25 302.26 302.27 302.28 302.29
302.30 302.31 302.32 302.33 303.1 303.2 303.3 303.4 303.5 303.6 303.7 303.8 303.9 303.10 303.11 303.12 303.13 303.14 303.15 303.16 303.17 303.18 303.19 303.20 303.21 303.22 303.23 303.24 303.25 303.26 303.27 303.28 303.29 303.30 303.31 303.32 303.33 303.34 303.35 304.1 304.2 304.3 304.4 304.5 304.6 304.7 304.8 304.9 304.10 304.11 304.12 304.13 304.14 304.15 304.16 304.17 304.18 304.19 304.20
304.21 304.22 304.23 304.24 304.25 304.26 304.27 304.28 304.29 304.30 304.31 304.32 304.33 304.34 304.35
305.1 305.2 305.3 305.4 305.5 305.6 305.7 305.8 305.9 305.10 305.11
305.12 305.13 305.14 305.15 305.16 305.17 305.18 305.19 305.20 305.21
305.22 305.23 305.24 305.25 305.26 305.27 305.28 305.29 305.30 305.31 305.32 305.33 305.34
306.1 306.2 306.3 306.4 306.5 306.6
306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14 306.15 306.16 306.17 306.18 306.19 306.20
306.21 306.22 306.23 306.24 306.25 306.26 306.27 306.28 306.29 306.30 306.31 306.32 307.1 307.2 307.3 307.4 307.5 307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14 307.15 307.16 307.17 307.18 307.19 307.20 307.21 307.22 307.23
307.24 307.25 307.26 307.27 307.28 307.29 307.30 307.31 307.32 307.33 307.34 307.35 308.1 308.2 308.3
308.4 308.5 308.6 308.7 308.8 308.9 308.10 308.11 308.12 308.13 308.14 308.15 308.16 308.17 308.18 308.19 308.20 308.21 308.22 308.23 308.24 308.25 308.26 308.27 308.28 308.29 308.30
308.31 308.32 308.33 308.34 309.1 309.2 309.3 309.4
309.5 309.6 309.7 309.8 309.9
309.10 309.11 309.12 309.13 309.14 309.15
309.16 309.17 309.18 309.19 309.20 309.21
309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 309.31
310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15 310.16
310.17 310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26 310.27 310.28 310.29 310.30 310.31 310.32 310.33 310.34 310.35 311.1 311.2 311.3 311.4 311.5 311.6 311.7 311.8
311.9 311.10 311.11 311.12 311.13 311.14 311.15 311.16 311.17 311.18 311.19 311.20 311.21 311.22 311.23
311.24 311.25 311.26 311.27 311.28 311.29 311.30 311.31
312.1 312.2 312.3 312.4 312.5 312.6 312.7 312.8 312.9 312.10 312.11 312.12 312.13 312.14 312.15 312.16 312.17 312.18 312.19 312.20 312.21 312.22 312.23 312.24 312.25 312.26 312.27 312.28 312.29 312.30
312.31 312.32 312.33 312.34 312.35 313.1 313.2 313.3 313.4
313.5 313.6 313.7 313.8 313.9 313.10 313.11 313.12 313.13 313.14 313.15 313.16 313.17 313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27 313.28
313.29 313.30 313.31 313.32 313.33 314.1 314.2 314.3 314.4 314.5 314.6 314.7 314.8 314.9 314.10 314.11 314.12 314.13 314.14 314.15 314.16 314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24 314.25 314.26 314.27 314.28 314.29 314.30
314.31 314.32 314.33 314.34 314.35 315.1 315.2 315.3 315.4 315.5 315.6 315.7 315.8 315.9 315.10 315.11 315.12 315.13 315.14 315.15 315.16 315.17 315.18
315.19 315.20 315.21 315.22 315.23 315.24 315.25 315.26 315.27 315.28 315.29 315.30 315.31 315.32 315.33
316.1 316.2 316.3 316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11 316.12 316.13 316.14 316.15 316.16 316.17 316.18 316.19 316.20 316.21 316.22 316.23
316.24 316.25 316.26 316.27 316.28 316.29 316.30 316.31 316.32 316.33 316.34 316.35 317.1 317.2 317.3 317.4 317.5 317.6 317.7 317.8 317.9
317.10 317.11 317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19
317.20 317.21 317.22 317.23 317.24
317.25 317.26 317.27 317.28 317.29 317.30 317.31 317.32 317.33
318.1 318.2 318.3 318.4 318.5 318.6 318.7 318.8 318.9 318.10 318.11 318.12 318.13 318.14 318.15 318.16 318.17
318.18 318.19 318.20 318.21 318.22 318.23 318.24 318.25 318.26 318.27 318.28 318.29 318.30 318.31 318.32 318.33
318.34 319.1 319.2 319.3 319.4 319.5 319.6 319.7 319.8
319.9 319.10 319.11 319.12 319.13 319.14 319.15 319.16 319.17 319.18 319.19 319.20
319.21 319.22 319.23 319.24 319.25 319.26 319.27 319.28 319.29 319.30 319.31 319.32 319.33 319.34 320.1 320.2 320.3 320.4 320.5 320.6 320.7 320.8
320.9 320.10 320.11 320.12 320.13 320.14 320.15 320.16 320.17 320.18 320.19 320.20 320.21 320.22 320.23 320.24 320.25 320.26 320.27 320.28 320.29 320.30 320.31 320.32 320.33 320.34 320.35 321.1 321.2 321.3 321.4 321.5 321.6 321.7 321.8 321.9 321.10 321.11 321.12 321.13 321.14 321.15 321.16 321.17 321.18 321.19 321.20 321.21 321.22 321.23 321.24 321.25 321.26 321.27 321.28 321.29
321.30 321.31 321.32 321.33 321.34
322.1 322.2 322.3 322.4 322.5 322.6 322.7
322.8 322.9 322.10 322.11 322.12 322.13 322.14 322.15 322.16 322.17
322.18 322.19 322.20 322.21 322.22
322.23 322.24 322.25 322.26
322.27 322.28 322.29 322.30 322.31 322.32 323.1 323.2
323.3 323.4 323.5 323.6 323.7 323.8 323.9 323.10 323.11 323.12 323.13 323.14
323.15 323.16 323.17 323.18 323.19 323.20 323.21 323.22 323.23 323.24 323.25 323.26
323.27 323.28 323.29 323.30 323.31
323.32 324.1 324.2 324.3 324.4 324.5 324.6 324.7 324.8 324.9 324.10 324.11 324.12
324.13 324.14 324.15 324.16 324.17 324.18 324.19 324.20 324.21 324.22 324.23 324.24 324.25 324.26 324.27
324.28 324.29 324.30 324.31 324.32 324.33 324.34 325.1 325.2 325.3 325.4 325.5 325.6 325.7 325.8 325.9 325.10 325.11 325.12
325.13 325.14 325.15 325.16 325.17 325.18 325.19 325.20 325.21 325.22 325.23 325.24 325.25 325.26 325.27 325.28 325.29 325.30
325.31 325.32 325.33 325.34 326.1 326.2 326.3
326.4 326.5 326.6 326.7 326.8 326.9 326.10 326.11 326.12 326.13 326.14
326.15 326.16 326.17 326.18 326.19 326.20 326.21 326.22 326.23 326.24
326.25 326.26 326.27 326.28 326.29 326.30 326.31 326.32 326.33 327.1 327.2 327.3 327.4 327.5 327.6 327.7 327.8 327.9 327.10 327.11 327.12 327.13 327.14 327.15 327.16 327.17 327.18
327.19 327.20 327.21 327.22 327.23 327.24 327.25 327.26 327.27 327.28 327.29 327.30 327.31 327.32 327.33
327.34 328.1 328.2 328.3
328.4 328.5 328.6 328.7 328.8
328.9 328.10 328.11
328.12 328.13 328.14 328.15 328.16 328.17 328.18 328.19 328.20 328.21 328.22 328.23 328.24 328.25 328.26 328.27 328.28 328.29 328.30 328.31 328.32 328.33 329.1 329.2 329.3
329.4 329.5 329.6 329.7 329.8 329.9 329.10 329.11 329.12 329.13 329.14 329.15 329.16 329.17 329.18
329.19 329.20 329.21 329.22 329.23
329.24 329.25 329.26 329.27 329.28 329.29 329.30 329.31 329.32
330.1 330.2 330.3 330.4 330.5 330.6 330.7 330.8 330.9 330.10 330.11 330.12 330.13 330.14 330.15 330.16
330.17 330.18 330.19 330.20 330.21 330.22 330.23 330.24 330.25 330.26 330.27 330.28 330.29 330.30 330.31 330.32 330.33
330.34 331.1 331.2 331.3 331.4 331.5 331.6 331.7 331.8 331.9 331.10 331.11 331.12 331.13
331.14 331.15 331.16 331.17 331.18 331.19 331.20 331.21 331.22 331.23 331.24 331.25 331.26 331.27 331.28 331.29 331.30
331.31
331.32 331.33 332.1 332.2 332.3 332.4 332.5 332.6 332.7 332.8 332.9 332.10 332.11 332.12 332.13 332.14 332.15 332.16 332.17 332.18 332.19 332.20 332.21 332.22 332.23 332.24 332.25 332.26 332.27 332.28 332.29 332.30 332.31 332.32 332.33
332.34
333.1 333.2 333.3 333.4 333.5 333.6 333.7 333.8 333.9
333.10 333.11 333.12 333.13 333.14 333.15 333.16 333.17 333.18 333.19 333.20 333.21 333.22 333.23 333.24 333.25 333.26 333.27 333.28 333.29 333.30 333.31 333.32 333.33 333.34 333.35 334.1 334.2 334.3 334.4 334.5
334.6 334.7 334.8 334.9 334.10 334.11
334.12 334.13 334.14 334.15
334.16
334.17 334.18 334.19
334.20 334.21 334.22 334.23 334.24
334.25 334.26 334.27
334.28 334.29 335.1 335.2 335.3 335.4
335.5 335.6
335.7 335.8 335.9 335.10 335.11 335.12 335.13 335.14 335.15 335.16 335.17 335.18 335.19 335.20 335.21 335.22 335.23 335.24 335.25 335.26 335.27
335.28
335.29 335.30 335.31 335.32 335.33 336.1 336.2 336.3
336.4 336.5
336.6 336.7 336.8 336.9 336.10
336.11 336.12
336.13 336.14 336.15 336.16
336.17 336.18
336.19 336.20 336.21 336.22 336.23
336.24 336.25
336.26 336.27 336.28 336.29 336.30 337.1 337.2 337.3 337.4
337.5
337.6 337.7 337.8 337.9 337.10 337.11 337.12 337.13
337.14
337.15 337.16 337.17 337.18 337.19 337.20 337.21 337.22 337.23 337.24 337.25 337.26 337.27 337.28 337.29 337.30 337.31 337.32 337.33 338.1 338.2 338.3 338.4 338.5 338.6 338.7 338.8 338.9 338.10 338.11 338.12 338.13 338.14 338.15 338.16 338.17 338.18 338.19 338.20 338.21 338.22 338.23 338.24 338.25 338.26 338.27 338.28 338.29 338.30 338.31 338.32 338.33 338.34 338.35 338.36 338.37 339.1 339.2 339.3 339.4 339.5 339.6 339.7 339.8 339.9 339.10 339.11 339.12 339.13 339.14 339.15 339.16 339.17 339.18 339.19
339.20
339.21 339.22 339.23 339.24 339.25
339.26
339.27 339.28 339.29 339.30 339.31 339.32 339.33 340.1 340.2
340.3 340.4
340.5 340.6 340.7
340.8 340.9 340.10 340.11 340.12 340.13
340.14
340.15 340.16 340.17 340.18 340.19 340.20 340.21 340.22 340.23 340.24 340.25 340.26 340.27 340.28 340.29 340.30 340.31 340.32 341.1 341.2 341.3 341.4 341.5 341.6 341.7 341.8 341.9 341.10 341.11 341.12 341.13 341.14 341.15 341.16 341.17 341.18 341.19 341.20 341.21 341.22 341.23 341.24 341.25 341.26 341.27 341.28 341.29 341.30 341.31 341.32 341.33 341.34 341.35 342.1 342.2 342.3 342.4 342.5 342.6 342.7 342.8 342.9 342.10 342.11 342.12 342.13 342.14 342.15 342.16 342.17 342.18 342.19 342.20 342.21 342.22 342.23
342.24
342.25 342.26 342.27 342.28 342.29 342.30 342.31 342.32 342.33 343.1 343.2 343.3 343.4 343.5 343.6 343.7 343.8 343.9 343.10 343.11 343.12 343.13 343.14 343.15 343.16 343.17 343.18 343.19 343.20 343.21 343.22 343.23 343.24 343.25 343.26 343.27 343.28 343.29 343.30 343.31 343.32 343.33 343.34
343.35
344.1 344.2 344.3 344.4 344.5 344.6 344.7 344.8 344.9
344.10 344.11
344.12 344.13 344.14 344.15 344.16 344.17 344.18 344.19 344.20 344.21 344.22 344.23 344.24 344.25 344.26
344.27
344.28 344.29 344.30 344.31 344.32 344.33 345.1 345.2 345.3 345.4 345.5 345.6 345.7
345.8 345.9
345.10 345.11 345.12 345.13 345.14 345.15 345.16 345.17 345.18 345.19 345.20 345.21 345.22 345.23 345.24 345.25 345.26 345.27 345.28 345.29 345.30 345.31 345.32 345.33 345.34 346.1 346.2 346.3 346.4 346.5 346.6 346.7
346.8
346.9 346.10 346.11 346.12 346.13 346.14 346.15 346.16 346.17 346.18 346.19 346.20 346.21 346.22 346.23 346.24 346.25 346.26 346.27 346.28 346.29 346.30 346.31 346.32 346.33 346.34
347.1 347.2
347.3 347.4 347.5 347.6 347.7
347.8 347.9
347.10 347.11 347.12 347.13 347.14 347.15 347.16
347.17 347.18
347.19 347.20
347.21
347.22 347.23 347.24
347.25 347.26 347.27 347.28 347.29 347.30 348.1 348.2
348.3 348.4
348.5 348.6 348.7 348.8
348.9
348.10 348.11 348.12 348.13 348.14 348.15 348.16 348.17 348.18 348.19 348.20 348.21 348.22 348.23 348.24 348.25 348.26
348.27
348.28 348.29 348.30 348.31 349.1 349.2 349.3 349.4 349.5 349.6 349.7 349.8 349.9 349.10 349.11 349.12 349.13
349.14
349.15 349.16 349.17 349.18 349.19 349.20 349.21 349.22 349.23 349.24 349.25 349.26 349.27 349.28 349.29 349.30 349.31 349.32 349.33 349.34 350.1 350.2 350.3 350.4 350.5 350.6 350.7 350.8 350.9 350.10 350.11 350.12 350.13 350.14 350.15 350.16 350.17 350.18 350.19 350.20 350.21 350.22 350.23 350.24 350.25 350.26 350.27 350.28
350.29
350.30 350.31 350.32 350.33 350.34 351.1 351.2 351.3 351.4 351.5 351.6 351.7
351.8
351.9 351.10 351.11
351.12
351.13 351.14 351.15 351.16 351.17 351.18 351.19 351.20 351.21 351.22 351.23 351.24 351.25 351.26 351.27 351.28 351.29 351.30 351.31 351.32 352.1 352.2 352.3 352.4 352.5 352.6 352.7 352.8 352.9 352.10
352.11
352.12 352.13 352.14 352.15 352.16 352.17 352.18 352.19 352.20 352.21 352.22 352.23 352.24 352.25 352.26 352.27 352.28 352.29 352.30 352.31 352.32 352.33 352.34 352.35 353.1 353.2 353.3 353.4 353.5 353.6 353.7 353.8 353.9 353.10 353.11 353.12 353.13 353.14 353.15 353.16 353.17 353.18 353.19 353.20 353.21 353.22 353.23 353.24 353.25 353.26 353.27 353.28 353.29 353.30 353.31 353.32 353.33 353.34 353.35 353.36 354.1 354.2 354.3 354.4 354.5 354.6 354.7 354.8 354.9 354.10 354.11 354.12 354.13 354.14 354.15 354.16 354.17 354.18 354.19 354.20 354.21 354.22 354.23 354.24 354.25 354.26 354.27 354.28 354.29 354.30 354.31 354.32 354.33 354.34 355.1 355.2 355.3 355.4 355.5 355.6 355.7 355.8 355.9 355.10 355.11 355.12 355.13 355.14 355.15 355.16 355.17 355.18 355.19 355.20 355.21 355.22 355.23 355.24 355.25 355.26 355.27 355.28 355.29 355.30 355.31 355.32 355.33 355.34 355.35 355.36 356.1 356.2 356.3 356.4 356.5 356.6 356.7 356.8 356.9 356.10 356.11 356.12 356.13 356.14 356.15 356.16 356.17 356.18 356.19 356.20 356.21 356.22 356.23 356.24 356.25 356.26 356.27 356.28 356.29 356.30 356.31 356.32 356.33 356.34 356.35 357.1 357.2 357.3 357.4 357.5 357.6 357.7 357.8 357.9 357.10 357.11 357.12 357.13 357.14 357.15 357.16 357.17 357.18 357.19 357.20 357.21 357.22 357.23 357.24 357.25 357.26 357.27 357.28 357.29 357.30
357.31 357.32
357.33 357.34 357.35 358.1 358.2 358.3 358.4 358.5 358.6 358.7 358.8
358.9
358.10 358.11 358.12 358.13 358.14 358.15 358.16 358.17 358.18 358.19 358.20 358.21 358.22 358.23 358.24 358.25 358.26 358.27 358.28 358.29 358.30 358.31 358.32 358.33 358.34 359.1 359.2
359.3
359.4 359.5 359.6 359.7 359.8 359.9
359.10
359.11 359.12 359.13 359.14 359.15 359.16 359.17 359.18 359.19 359.20 359.21 359.22 359.23 359.24 359.25 359.26 359.27 359.28 359.29 359.30 359.31 359.32 359.33 360.1 360.2 360.3 360.4 360.5 360.6 360.7 360.8 360.9 360.10 360.11 360.12 360.13 360.14 360.15 360.16 360.17 360.18 360.19 360.20 360.21 360.22 360.23 360.24 360.25 360.26 360.27 360.28 360.29 360.30 360.31 360.32 360.33 360.34 360.35 360.36 360.37 360.38 360.39 360.40 361.1 361.2 361.3 361.4 361.5 361.6 361.7 361.8 361.9 361.10 361.11 361.12 361.13 361.14 361.15 361.16 361.17 361.18 361.19 361.20 361.21 361.22 361.23 361.24 361.25 361.26 361.27 361.28 361.29 361.30 361.31 361.32 361.33 361.34 361.35 361.36 361.37 361.38 361.39 361.40 361.41 361.42 361.43 361.44 361.45 361.46
362.1 362.2
362.3 362.4 362.5 362.6 362.7 362.8 362.9 362.10 362.11 362.12 362.13 362.14 362.15 362.16
362.17 362.18
362.19 362.20 362.21 362.22 362.23 362.24 362.25 362.26 362.27 362.28 362.29 362.30 362.31 362.32 362.33 362.34 363.1 363.2 363.3 363.4 363.5 363.6 363.7 363.8 363.9
363.10
363.11 363.12 363.13 363.14 363.15 363.16 363.17 363.18 363.19 363.20 363.21 363.22 363.23 363.24 363.25 363.26 363.27 363.28 363.29 363.30 363.31 363.32 363.33 363.34 364.1 364.2 364.3 364.4 364.5 364.6 364.7 364.8 364.9 364.10 364.11
364.12
364.13 364.14 364.15 364.16 364.17 364.18 364.19 364.20 364.21 364.22 364.23 364.24 364.25 364.26 364.27 364.28 364.29 364.30 364.31 364.32 364.33 364.34 365.1 365.2 365.3 365.4 365.5 365.6 365.7 365.8 365.9 365.10 365.11 365.12 365.13 365.14 365.15 365.16 365.17 365.18 365.19 365.20 365.21 365.22 365.23 365.24 365.25 365.26 365.27 365.28 365.29 365.30 365.31 365.32 365.33 365.34 365.35 365.36 366.1 366.2 366.3 366.4 366.5 366.6 366.7 366.8 366.9 366.10 366.11 366.12 366.13 366.14 366.15 366.16 366.17 366.18 366.19 366.20 366.21 366.22 366.23 366.24 366.25
366.26
366.27 366.28 366.29
366.30
367.1 367.2
367.3 367.4 367.5 367.6 367.7 367.8 367.9 367.10 367.11 367.12 367.13 367.14 367.15 367.16 367.17 367.18 367.19 367.20 367.21
367.22
367.23 367.24 367.25 367.26 367.27 367.28 367.29 367.30 367.31 367.32 368.1 368.2 368.3 368.4
368.5
368.6 368.7 368.8 368.9 368.10 368.11 368.12 368.13 368.14 368.15 368.16 368.17 368.18 368.19
368.20
368.21 368.22 368.23 368.24
368.25
368.26 368.27 368.28 368.29 368.30 369.1 369.2 369.3
369.4
369.5 369.6 369.7 369.8 369.9 369.10 369.11 369.12 369.13 369.14 369.15 369.16 369.17 369.18 369.19 369.20 369.21 369.22 369.23 369.24 369.25 369.26 369.27 369.28 369.29 369.30 369.31 369.32 369.33 369.34 369.35 370.1 370.2 370.3 370.4 370.5 370.6 370.7 370.8 370.9
370.10
370.11 370.12 370.13 370.14 370.15 370.16 370.17 370.18 370.19 370.20 370.21
370.22
370.23 370.24 370.25 370.26 370.27
370.28
370.29 370.30 371.1 371.2 371.3 371.4 371.5 371.6 371.7 371.8 371.9 371.10 371.11 371.12 371.13 371.14 371.15 371.16 371.17 371.18 371.19 371.20 371.21 371.22 371.23 371.24
371.25 371.26 371.27 371.28
371.29
371.30 371.31 371.32 371.33 371.34 372.1 372.2 372.3
372.4
372.5 372.6 372.7 372.8 372.9
372.10
372.11 372.12 372.13 372.14 372.15 372.16 372.17 372.18 372.19 372.20 372.21 372.22 372.23 372.24 372.25 372.26 372.27 372.28 372.29 372.30 372.31 372.32 373.1 373.2 373.3 373.4 373.5
373.6
373.7 373.8 373.9 373.10 373.11 373.12 373.13
373.14
373.15 373.16 373.17 373.18
373.19
373.20 373.21 373.22 373.23 373.24
373.25
373.26 373.27 373.28 373.29 373.30 374.1 374.2 374.3
374.4
374.5 374.6 374.7 374.8 374.9 374.10 374.11 374.12 374.13 374.14 374.15 374.16 374.17 374.18 374.19 374.20
374.21
374.22 374.23 374.24 374.25 374.26 374.27 374.28 374.29
374.30
374.31 375.1 375.2 375.3 375.4 375.5 375.6
375.7
375.8 375.9 375.10 375.11 375.12 375.13 375.14 375.15
375.16
375.17 375.18 375.19 375.20 375.21 375.22
375.23
375.24 375.25 375.26 375.27 375.28 375.29 375.30 375.31
376.1
376.2 376.3 376.4 376.5 376.6 376.7 376.8 376.9 376.10 376.11 376.12 376.13 376.14
376.15
376.16 376.17 376.18 376.19 376.20 376.21 376.22 376.23 376.24 376.25 376.26 376.27 376.28 376.29 376.30 376.31 376.32 376.33 376.34 377.1 377.2 377.3 377.4 377.5 377.6 377.7 377.8 377.9 377.10 377.11 377.12 377.13 377.14 377.15 377.16 377.17 377.18 377.19 377.20 377.21 377.22 377.23 377.24 377.25 377.26 377.27 377.28 377.29 377.30 377.31 377.32
377.33
377.34 378.1 378.2 378.3 378.4 378.5 378.6 378.7 378.8 378.9 378.10 378.11 378.12 378.13 378.14 378.15 378.16 378.17 378.18 378.19 378.20 378.21 378.22 378.23 378.24 378.25 378.26 378.27 378.28 378.29 378.30 378.31
378.32

A bill for an act
relating to financing and operation of state and local government; making
changes to individual income, corporate franchise, property, sales and use,
estate, mineral, tobacco, alcohol, special, local, and other taxes and tax-related
provisions modifying the property tax refund; changing property tax aids and
credits; modifying the Sustainable Forest Incentive Act; modifying education
aids and levies; providing additional pension funding; modifying definitions and
distributions for property taxes; providing for property tax exemptions; modifying
the payment in lieu of tax provisions; modifying education aids and levies;
modifying tobacco tax provisions; making changes to additions and subtractions
from federal taxable income; providing for federal conformity; changing income
tax rates for individuals, estates, and trusts; providing income tax credits;
modifying estate tax provisions; providing for a state gift tax; expanding the sales
tax base; modifying the duty to collect and remit sales taxes for certain sellers;
imposing the sales tax on digital products and selected services; modifying the
definition of sale and purchase; modifying provisions for the rental motor vehicle
tax rate; providing for multiple points of use certificates; modifying sales tax
exemptions; authorizing local sales taxes; authorizing economic development
powers; modifying tax increment financing rules; providing authority,
organization, powers, duties, and requiring a prevailing wage for development
of a Destination Medical Center; authorizing state infrastructure aid; modifying
the distribution of taconite production taxes; authorizing taconite production tax
bonds for grants to school districts; modifying and providing provisions for
public finance; providing funding for legislative office facilities; modifying the
definition of market value for tax, debt, and other purposes; making conforming,
policy, and technical changes to tax provisions; requiring studies and reports;
appropriating money; amending Minnesota Statutes 2012, sections 13.792;
16A.46; 16A.727; 38.18; 40A.15, subdivision 2; 69.011, subdivision 1; 69.021,
subdivisions 7, 8; 88.51, subdivision 3; 103B.102, subdivision 3; 103B.245,
subdivision 3; 103B.251, subdivision 8; 103B.335; 103B.3369, subdivision 5;
103B.635, subdivision 2; 103B.691, subdivision 2; 103C.501, subdivision 4;
103D.905, subdivisions 2, 3, 8; 103F.405, subdivision 1; 116J.8737, subdivisions
1, 2, 8; 117.025, subdivision 7; 118A.04, subdivision 3; 118A.05, subdivision
5; 123A.455, subdivision 1; 126C.10, subdivision 1, by adding a subdivision;
126C.13, subdivision 4; 126C.17; 126C.48, subdivision 8; 127A.48, subdivision
1; 138.053; 144F.01, subdivision 4; 162.07, subdivisions 3, 4; 163.04, subdivision
3; 163.06, subdivision 6; 165.10, subdivision 1; 168.012, subdivision 9, by
adding a subdivision; 216C.436, subdivision 7; 237.52, subdivision 3, by adding
a subdivision; 270.077; 270.41, subdivisions 3, 5, by adding a subdivision;
270.45; 270B.01, subdivision 8; 270B.03, subdivision 1; 270B.12, subdivision
4; 270C.03, subdivision 1; 270C.34, subdivision 1; 270C.38, subdivision 1;
270C.42, subdivision 2; 270C.56, subdivision 1; 271.06, subdivision 2a, as added;
272.01, subdivision 2; 272.02, subdivisions 39, 97, by adding subdivisions;
272.03, subdivision 9, by adding subdivisions; 273.032; 273.061, subdivision
2; 273.0645; 273.11, subdivision 1; 273.114, subdivision 6; 273.117; 273.124,
subdivisions 3a, 13; 273.13, subdivisions 21b, 23, 25; 273.1398, subdivisions 3,
4; 273.19, subdivision 1; 273.372, subdivision 4; 273.39; 275.011, subdivision 1;
275.077, subdivision 2; 275.71, subdivision 4; 276.04, subdivision 2; 276A.01,
subdivisions 10, 12, 13, 15; 276A.06, subdivision 10; 279.01, subdivision 1, by
adding a subdivision; 279.02; 279.06, subdivision 1; 279.37, subdivisions 1a, 2;
281.14; 281.17; 287.05, by adding a subdivision; 287.08; 287.20, by adding a
subdivision; 287.23, subdivision 1; 287.385, subdivision 7; 289A.08, subdivision
3; 289A.10, subdivision 1, by adding a subdivision; 289A.12, subdivision 14, by
adding a subdivision; 289A.18, by adding a subdivision; 289A.20, subdivisions
3, 4, by adding a subdivision; 289A.26, subdivisions 3, 4, 7, 9; 289A.55,
subdivision 9; 289A.60, subdivision 4; 290.01, subdivisions 19, as amended,
19b, 19c, 19d; 290.06, subdivisions 2c, 2d, by adding a subdivision; 290.0677,
subdivision 2; 290.068, subdivisions 3, 6a; 290.0681, subdivisions 1, 3, 4, 5, 10;
290.091, subdivisions 1, 2, 6; 290.0921, subdivision 3; 290.0922, subdivision 1;
290.095, subdivision 2; 290.10, subdivision 1; 290.17, subdivision 4; 290.191,
subdivision 5; 290.21, subdivision 4; 290.9705, subdivision 1; 290A.03,
subdivision 3; 290A.04, subdivisions 2, 2a, 4; 290B.04, subdivision 2; 290C.02,
subdivision 6; 290C.03; 290C.055; 290C.07; 291.005, subdivision 1; 291.03,
subdivisions 1, 8, 9, 10, 11, by adding a subdivision; 296A.01, subdivisions 7, 8,
14, 19, 20, 23, 24, 26, by adding a subdivision; 296A.09, subdivision 2; 296A.17,
subdivision 3; 296A.22, subdivisions 1, 3; 297A.61, subdivisions 3, 4, 10, 25,
38, 45, by adding subdivisions; 297A.64, subdivision 1; 297A.66, subdivision
3, by adding a subdivision; 297A.665; 297A.668, by adding a subdivision;
297A.67, subdivisions 7, 13, by adding a subdivision; 297A.68, subdivisions
2, 5, 42, by adding a subdivision; 297A.70, subdivisions 2, 4, 5, 7, 13, 14, by
adding subdivisions; 297A.71, by adding subdivisions; 297A.75, subdivisions
1, 2, 3; 297A.82, subdivision 4, by adding a subdivision; 297A.99, subdivision
1; 297B.11; 297E.021, subdivision 3; 297E.14, subdivision 7; 297F.01,
subdivisions 3, 19, 23, by adding subdivisions; 297F.05, subdivisions 1, 3, 4, by
adding subdivisions; 297F.09, subdivision 9; 297F.18, subdivision 7; 297F.24,
subdivision 1; 297F.25, subdivision 1; 297G.04, subdivision 2; 297G.09,
subdivision 8; 297G.17, subdivision 7; 297I.05, subdivisions 7, 11, 12; 297I.30,
subdivisions 1, 2; 297I.80, subdivision 1; 298.01, subdivisions 3, 3b; 298.018;
298.17; 298.227, as amended; 298.24, subdivision 1; 298.28, subdivisions 4, 6,
9c, 10; 325D.32, subdivision 2; 325F.781, subdivision 1; 349.166, subdivision
1; 353G.08, subdivision 2; 360.531; 360.66; 365.025, subdivision 4; 366.095,
subdivision 1; 366.27; 368.01, subdivision 23; 368.47; 370.01; 373.01,
subdivisions 1, 3; 373.40, subdivisions 1, 2, 4; 375.167, subdivision 1; 375.18,
subdivision 3; 375.555; 383A.80, subdivision 4; 383B.152; 383B.245; 383B.73,
subdivision 1; 383B.80, subdivision 4; 383D.41, by adding a subdivision;
383E.20; 383E.23; 385.31; 394.36, subdivision 1; 398A.04, subdivision 8;
401.05, subdivision 3; 403.02, subdivision 21, by adding subdivisions; 403.06,
subdivision 1a; 403.11, subdivision 1, by adding subdivisions; 410.32; 412.221,
subdivision 2; 412.301; 428A.02, subdivision 1; 428A.101; 428A.21; 430.102,
subdivision 2; 447.10; 450.19; 450.25; 458A.10; 458A.31, subdivision 1; 465.04;
469.033, subdivision 6; 469.034, subdivision 2; 469.053, subdivisions 4, 4a, 6;
469.071, subdivision 5; 469.107, subdivision 1; 469.169, by adding a subdivision;
469.176, subdivisions 4c, 4g, 6; 469.177, subdivisions 1a, 9, by adding
subdivisions; 469.180, subdivision 2; 469.187; 469.206; 469.319, subdivision
4; 469.340, subdivision 4; 471.24; 471.571, subdivisions 1, 2; 471.73; 473.325,
subdivision 2; 473.39, by adding a subdivision; 473.606, subdivision 3; 473.629;
473.661, subdivision 3; 473.667, subdivision 9; 473.671; 473.711, subdivision
2a; 473F.02, subdivisions 12, 14, 15, 23; 473F.08, subdivisions 3a, 10, by adding
a subdivision; 474A.04, subdivision 1a; 474A.062; 474A.091, subdivision 3a;
475.521, subdivisions 1, 2, 4; 475.53, subdivisions 1, 3, 4; 475.58, subdivisions
2, 3b; 475.73, subdivision 1; 477A.011, subdivisions 20, 30, 34, 42, by adding
subdivisions; 477A.0124, subdivision 2; 477A.013, subdivisions 1, 8, 9, by
adding a subdivision; 477A.015; 477A.03, subdivisions 2a, 2b, by adding a
subdivision; 477A.11, subdivisions 3, 4, by adding subdivisions; 477A.12,
subdivisions 1, 2, 3; 477A.14, subdivision 1, by adding a subdivision; 641.23;
641.24; 645.44, by adding a subdivision; Laws 1971, chapter 773, section 1,
subdivision 2, as amended; Laws 1988, chapter 645, section 3, as amended;
Laws 1993, chapter 375, article 9, section 46, subdivisions 2, as amended, 5, as
amended; Laws 1998, chapter 389, article 8, section 43, subdivisions 1, 3, as
amended, 5, as amended; Laws 1999, chapter 243, article 6, section 11; Laws
2002, chapter 377, article 3, section 25, as amended; Laws 2005, First Special
Session chapter 3, article 5, section 37, subdivisions 2, 4; Laws 2006, chapter
259, article 11, section 3, as amended; Laws 2008, chapter 366, article 5, sections
26; 33; 34, as amended; article 7, section 19, subdivision 3, as amended; Laws
2009, chapter 88, article 2, section 46, subdivisions 1, 3; Laws 2010, chapter 216,
sections 11; 55; Laws 2010, chapter 389, article 1, section 12; article 5, section 6,
subdivision 6; proposing coding for new law in Minnesota Statutes, chapters 116J;
116V; 124D; 136A; 270C; 287; 290A; 292; 403; 423A; 469; 477A; repealing
Minnesota Statutes 2012, sections 16A.725; 97A.061; 256.9658; 272.69; 273.11,
subdivisions 1a, 22; 276A.01, subdivision 11; 289A.60, subdivision 31; 290.01,
subdivision 6b; 290.06, subdivision 22a; 290.0921, subdivision 7; 290.171;
290.173; 290.174; 297A.61, subdivision 27; 297A.68, subdivision 35; 473F.02,
subdivision 13; 477A.011, subdivisions 2a, 19, 21, 29, 31, 32, 33, 36, 39, 40, 41;
477A.013, subdivisions 11, 12; 477A.0133; 477A.0134; Laws 1973, chapter 567,
section 7, as amended; Laws 2009, chapter 88, article 4, section 23, as amended.

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

ARTICLE 1

HOMESTEAD CREDIT REFUND AND RENTER PROPERTY TAX REFUND

Section 1.

Minnesota Statutes 2012, section 290A.03, subdivision 3, is amended to read:


Subd. 3.

Income.

(1) "Income" means the sum of the following:

(a) federal adjusted gross income as defined in the Internal Revenue Code; and

(b) the sum of the following amounts to the extent not included in clause (a):

(i) all nontaxable income;

(ii) the amount of a passive activity loss that is not disallowed as a result of section
469, paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity
loss carryover allowed under section 469(b) of the Internal Revenue Code;

(iii) an amount equal to the total of any discharge of qualified farm indebtedness
of a solvent individual excluded from gross income under section 108(g) of the Internal
Revenue Code;

(iv) cash public assistance and relief;

(v) any pension or annuity (including railroad retirement benefits, all payments
received under the federal Social Security Act, Supplemental Security Income, and
veterans benefits), which was not exclusively funded by the claimant or spouse, or which
was funded exclusively by the claimant or spouse and which funding payments were
excluded from federal adjusted gross income in the years when the payments were made;

(vi) interest received from the federal or a state government or any instrumentality
or political subdivision thereof;

(vii) workers' compensation;

(viii) nontaxable strike benefits;

(ix) the gross amounts of payments received in the nature of disability income or
sick pay as a result of accident, sickness, or other disability, whether funded through
insurance or otherwise;

(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;

(xi) contributions made by the claimant to an individual retirement account,
including a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k)
of the Internal Revenue Code; or deferred compensation plan under section 457 of the
Internal Revenue Codenew text begin, to the extent the sum of amounts exceeds the retirement base
amount for the claimant and spouse
new text end;

(xii)new text begin to the extent not included in federal adjusted gross income, distributions received
by the claimant or spouse from a traditional or Roth style retirement account or plan;
new text end

new text begin (xiii)new text end nontaxable scholarship or fellowship grants;

deleted text begin (xiii)deleted text endnew text begin (xiv)new text end the amount of deduction allowed under section 199 of the Internal
Revenue Code;

deleted text begin (xiv)deleted text endnew text begin (xv)new text end the amount of deduction allowed under section 220 or 223 of the Internal
Revenue Code;

deleted text begin (xv)deleted text endnew text begin (xvi)new text end the amount deleted text beginofdeleted text end new text begindeducted for new text endtuition expenses deleted text beginrequired to be added to
income under section 290.01, subdivision 19a, clause (12);
deleted text endnew text begin under section 222 of the
Internal Revenue Code; and
new text end

deleted text begin (xvi)deleted text endnew text begin (xvii)new text end the amount deducted for certain expenses of elementary and secondary
school teachers under section 62(a)(2)(D) of the Internal Revenue Codedeleted text begin; anddeleted text endnew text begin.
new text end

deleted text begin (xvii) unemployment compensation.
deleted text end

In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected
in the fiscal year ending in the calendar year. Federal adjusted gross income shall not be
reduced by the amount of a net operating loss carryback or carryforward or a capital loss
carryback or carryforward allowed for the year.

(2) "Income" does not include:

(a) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;

(b) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;

(c)new text begin to the extent included in federal adjusted gross income, amounts contributed by
the claimant or spouse to a traditional or Roth style retirement account or plan, but not
to exceed the retirement base amount reduced by the amount of contributions excluded
from federal adjusted gross income, but not less than zero;
new text end

new text begin (d)new text end surplus food or other relief in kind supplied by a governmental agency;

deleted text begin (d)deleted text endnew text begin (e)new text end relief granted under this chapter;

deleted text begin (e)deleted text endnew text begin (f)new text end child support payments received under a temporary or final decree of
dissolution or legal separation; or

deleted text begin (f)deleted text endnew text begin (g)new text end restitution payments received by eligible individuals and excludable interest
as defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of
2001, Public Law 107-16.

(3) The sum of the following amounts may be subtracted from income:

(a) for the claimant's first dependent, the exemption amount multiplied by 1.4;

(b) for the claimant's second dependent, the exemption amount multiplied by 1.3;

(c) for the claimant's third dependent, the exemption amount multiplied by 1.2;

(d) for the claimant's fourth dependent, the exemption amount multiplied by 1.1;

(e) for the claimant's fifth dependent, the exemption amount; and

(f) if the claimant or claimant's spouse was disabled or attained the age of 65
on or before December 31 of the year for which the taxes were levied or rent paid, the
exemption amount.

For purposes of this subdivision, the "exemption amount" means the exemption
amount under section 151(d) of the Internal Revenue Code for the taxable year for which
the income is reportednew text begin; "retirement base amount" means the deductible amount for the
taxable year for the claimant and spouse under section 219(b)(5)(A) of the Internal
Revenue Code, adjusted for inflation as provided in section 219(b)(5)(D) of the Internal
Revenue Code, without regard to whether the claimant or spouse claimed a deduction;
and "traditional or Roth style retirement account or plan" means retirement plans under
sections 401, 403, 408, 408A, and 457 of the Internal Revenue Code
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on
property taxes payable in 2014 and rent paid in 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeownersnew text begin; homestead credit refundnew text end.

A claimant whose property
taxes payable are in excess of the percentage of the household income stated below shall
pay an amount equal to the percent of income shown for the appropriate household
income level along with the percent to be paid by the claimant of the remaining amount
of property taxes payable. The state refund equals the amount of property taxes payable
that remain, up to the state refund amount shown below.

deleted text begin Household Income
deleted text end
deleted text begin Percent of Income
deleted text end
deleted text begin Percent Paid by
Claimant
deleted text end
deleted text begin Maximum
State
Refund
deleted text end
deleted text begin $0 to 1,549
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 1,550 to 3,089
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 3,090 to 4,669
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 4,670 to 6,229
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 6,230 to 7,769
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 7,770 to 10,879
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 10,880 to 12,429
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 12,430 to 13,989
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 13,990 to 15,539
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 15,540 to 17,079
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 17,080 to 18,659
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 18,660 to 21,759
deleted text end
deleted text begin 2.1 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 21,760 to 23,309
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 23,310 to 24,859
deleted text end
deleted text begin 2.3 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 24,860 to 26,419
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 26,420 to 32,629
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 32,630 to 37,279
deleted text end
deleted text begin 2.6 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 37,280 to 46,609
deleted text end
deleted text begin 2.7 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 46,610 to 54,369
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 54,370 to 62,139
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,750
deleted text end
deleted text begin 62,140 to 69,909
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,440
deleted text end
deleted text begin 69,910 to 77,679
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,290
deleted text end
deleted text begin 77,680 to 85,449
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,130
deleted text end
deleted text begin 85,450 to 90,119
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 960
deleted text end
deleted text begin 90,120 to 93,239
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 790
deleted text end
deleted text begin 93,240 to 97,009
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 650
deleted text end
deleted text begin 97,010 to 100,779
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 480
deleted text end
new text begin Household Income
new text end
new text begin Percent of Income
new text end
new text begin Percent Paid by
Claimant
new text end
new text begin Maximum
State
Refund
new text end
new text begin $0 to 1,619
new text end
new text begin 1.0 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 1,620 to 3,229
new text end
new text begin 1.1 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 3,230 to 4,889
new text end
new text begin 1.2 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 4,890 to 6,519
new text end
new text begin 1.3 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 6,520 to 8,129
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 8,130 to 11,389
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 11,390 to 13,009
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 13,010 to 14,649
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 14,650 to 16,269
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 16,270 to 17,879
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 17,880 to 22,779
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 22,780 to 24,399
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 24,400 to 27,659
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 27,660 to 39,029
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 39,030 to 56,919
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,090
new text end
new text begin 56,920 to 65,049
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,830
new text end
new text begin 65,050 to 73,189
new text end
new text begin 2.1 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,510
new text end
new text begin 73,190 to 81,319
new text end
new text begin 2.2 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,350
new text end
new text begin 81,320 to 89,449
new text end
new text begin 2.3 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,180
new text end
new text begin 89,450 to 94,339
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,000
new text end
new text begin 94,340 to 97,609
new text end
new text begin 2.5 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 830
new text end
new text begin 97,610 to 101,559
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 680
new text end
new text begin 101,560 to 105,499
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 500
new text end

The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
deleted text begin$100,780deleted text endnew text begin $105,500new text end or more.

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 thereafter.
new text end

Sec. 3.

Minnesota Statutes 2012, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to
be paid by the claimant of the remaining amount of rent constituting property taxes. The
state refund equals the amount of rent constituting property taxes that remain, up to the
maximum state refund amount shown below.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum
State
Refund
deleted text begin $0 to 3,589
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 5 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 3,590 to 4,779
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 4,780 to 5,969
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 5,970 to 8,369
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 8,370 to 10,759
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 10,760 to 11,949
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 11,950 to 13,139
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 13,140 to 15,539
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 15,540 to 16,729
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 16,730 to 17,919
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 17,920 to 20,319
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 20,320 to 21,509
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 21,510 to 22,699
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 22,700 to 23,899
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 23,900 to 25,089
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 25,090 to 26,289
deleted text end
deleted text begin 2.6 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 26,290 to 27,489
deleted text end
deleted text begin 2.7 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 27,490 to 28,679
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 28,680 to 29,869
deleted text end
deleted text begin 2.9 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 29,870 to 31,079
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 31,080 to 32,269
deleted text end
deleted text begin 3.1 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 32,270 to 33,459
deleted text end
deleted text begin 3.2 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 33,460 to 34,649
deleted text end
deleted text begin 3.3 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,080
deleted text end
deleted text begin 34,650 to 35,849
deleted text end
deleted text begin 3.4 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 960
deleted text end
deleted text begin 35,850 to 37,049
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 830
deleted text end
deleted text begin 37,050 to 38,239
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 720
deleted text end
deleted text begin 38,240 to 39,439
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 600
deleted text end
deleted text begin 38,440 to 40,629
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 360
deleted text end
deleted text begin 40,630 to 41,819
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 120
deleted text end
new text begin $0 to 4,909
new text end
new text begin 1.0 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,000
new text end
new text begin 4,910 to 6,529
new text end
new text begin 1.0 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 2,000
new text end
new text begin 6,530 to 8,159
new text end
new text begin 1.1 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 1,950
new text end
new text begin 8,160 to 11,439
new text end
new text begin 1.2 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 1,900
new text end
new text begin 11,440 to 14,709
new text end
new text begin 1.3 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,850
new text end
new text begin 14,710 to 16,339
new text end
new text begin 1.4 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 16,340 to 17,959
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,750
new text end
new text begin 17,960 to 21,239
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,700
new text end
new text begin 21,240 to 22,869
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 22,870 to 24,499
new text end
new text begin 1.7 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 24,500 to 27,779
new text end
new text begin 1.8 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 27,780 to 29,399
new text end
new text begin 1.9 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 29,400 to 34,299
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 34,300 to 39,199
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 39,200 to 45,739
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 45,740 to 47,369
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,500
new text end
new text begin 47,370 to 49,009
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,350
new text end
new text begin 49,010 to 50,649
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,150
new text end
new text begin 50,650 to 52,269
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 1,000
new text end
new text begin 52,270 to 53,909
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 900
new text end
new text begin 53,910 to 55,539
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 500
new text end
new text begin 55,540 to 57,169
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 200
new text end

The payment made to a claimant is the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin$41,820
deleted text endnew text begin $57,170new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims based on rent paid in
2013 and following years.
new text end

Sec. 4.

Minnesota Statutes 2012, section 290A.04, subdivision 4, is amended to read:


Subd. 4.

Inflation adjustment.

(a) Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
The commissioner shall make the inflation adjustments in accordance with section 1(f) of
the Internal Revenue Code, except that for purposes of this subdivision the percentage
increase shall be determined as provided in this subdivision.

(b) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2 for inflation, the percentage increase shall be determined
from the year ending on June 30, deleted text begin2011deleted text endnew text begin 2013new text end, to the year ending on June 30 of the year
preceding that in which the refund is payable.

(c) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2a for inflation, the percentage increase shall be determined
from the year ending on June 30, deleted text begin2000deleted text endnew text begin 2013new text end, to the year ending on June 30 of the year
preceding that in which the refund is payable.

(d) The commissioner shall use the appropriate percentage increase to annually
adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
inflation without regard to whether or not the income tax brackets are adjusted for inflation
in that year. The commissioner shall round the thresholds and the maximum amounts,
as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
round it up to the next $10 amount.

(e) The commissioner shall annually announce the adjusted refund schedule at the
same time provided under section 290.06. The determination of the commissioner under
this subdivision is not a rule under the Administrative Procedure Act.

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 and following years.
new text end

Sec. 5.

new text begin [290A.28] NOTIFICATION OF POTENTIAL ELIGIBILITY.
new text end

new text begin Subdivision 1. new text end

new text begin Notification of eligibility. new text end

new text begin (a) By September 1, 2014, the
commissioner shall notify, in writing or electronically, individual homeowners whom the
commissioner determines may be eligible for a homestead credit refund under this chapter
for that property taxes payable year as provided in this section. In determining whether
to notify a homeowner, the commissioner shall consider the property tax information
available to the commissioner under paragraph (b) for the homeowner and must estimate
the homeowner's household income using the most recent income information available to
the commissioner from filing under this chapter for the prior year, under chapter 290 for
the current or prior year, and any other income information available to the commissioner.
For each homeowner, the commissioner must estimate the homestead credit refund
amount under the schedule in section 290A.04, subdivision 2, using the homeowner's
property tax amount and estimated household income. If the estimated homestead credit
refund is at least $1,000, the commissioner must notify the homeowner of potential
eligibility for the homestead credit refund. The notification must include information
on how to file for the homestead credit refund. The notification requirement under this
section does not apply to a homeowner who has already filed for the homestead credit
refund for the current or prior year.
new text end

new text begin (b) By May 15, 2014, each county auditor shall transmit to the commissioner
of revenue the following information for each property classified as a residential or
agricultural homestead under section 273.13, subdivision 22 or 23:
new text end

new text begin (1) the property taxes payable;
new text end

new text begin (2) the name and address of the owner;
new text end

new text begin (3) the Social Security number or numbers of the owners; and
new text end

new text begin (4) any other information the commissioner deems necessary or useful to carry
out the provisions of this section.
new text end

new text begin The information must be provided in the form and manner prescribed by the commissioner.
new text end

new text begin Subd. 2. new text end

new text begin Reports. new text end

new text begin (a) By March 15, 2015, the commissioner must provide a written
report to the chairs and ranking minority members of the legislative committees with
jurisdiction over taxes, in compliance with sections 3.195 and 3.197. The report must
provide information on the number and dollar amount of homeowner property tax refund
claims based on taxes payable in 2014, including:
new text end

new text begin (1) the number and dollar amount of claims projected for homestead credit refunds
based on taxes payable in 2014 prior to enactment of the notification requirement in
this section;
new text end

new text begin (2) the number of notifications issued as provided in this section, including the
number issued by county;
new text end

new text begin (3) preliminary information on the number and dollar amount of claims for
homestead credit refunds based on taxes payable in 2014; and
new text end

new text begin (4) a description of any outreach efforts undertaken by the commissioner for
homestead credit refunds based on taxes payable in 2014, in addition to the notification
required in this section.
new text end

new text begin (b) By February 1, 2016, the commissioner must provide a written report to the chairs
and ranking minority members of the legislative committees with jurisdiction over taxes,
in compliance with sections 3.195 and 3.197. The report must include the information
required in paragraph (a) and must also include final information on the number and dollar
amount of claims for homestead credit refunds based on taxes payable in 2014.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refund claims based on property
taxes payable in 2014.
new text end

ARTICLE 2

PROPERTY TAX AIDS AND CREDITS

Section 1.

Minnesota Statutes 2012, section 273.1398, subdivision 4, is amended to read:


Subd. 4.

Disparity reduction credit.

(a) Beginning with taxes payable in 1989,
class 4a and class 3a property qualifies for a disparity reduction credit if: (1) the property
is located in a border city that has an enterprise zone, as defined in section 469.166; (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.

(b) The credit is an amount sufficient to reduce (i) the taxes levied on class 4a
property to deleted text begin2.3deleted text endnew text begin 1.9new text end percent of the property's market value and (ii) the tax on class 3a
property to deleted text begin2.3deleted text endnew text begin 1.9new text end percent of 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 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 290C.02, subdivision 6, is amended to read:


Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20
contiguous acres for which the owner has implemented a forest management plan that was
prepared or updated within the past ten years by an approved plan writer. For purposes of
this subdivision, acres are considered to be contiguous even if they are separated by a road,
waterway, railroad track, or other similar intervening property. At least 50 percent of the
contiguous acreage must meet the definition of forest land in section 88.01, subdivision
7
. For the purposes of sections 290C.01 to 290C.11, forest land does not include (i)
land used for residential or agricultural purposes, (ii) land enrolled in the reinvest in
Minnesota program, a state or federal conservation reserve or easement reserve program
under sections 103F.501 to 103F.531, the Minnesota agricultural property tax law under
section 273.111, or land subject to agricultural land preservation controls or restrictions
as defined in section 40A.02 or under the Metropolitan Agricultural Preserves Act under
chapter 473H, deleted text beginordeleted text end (iii) new text beginland exceeding 60,000 acres that is subject to a single conservation
easement funded under section 97A.056 or a comparable permanent easement conveyed
to a governmental or nonprofit entity; (iv) any land that becomes subject to a conservation
easement funded under section 97A.056 or a comparable permanent easement conveyed
to a governmental or nonprofit entity after May 30, 2013; or (v)
new text endland improved with a
structure, pavement, sewer, campsite, or any road, other than a township road, used for
purposes not prescribed in the forest management plan.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certifications and applications
due in 2013 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2012, section 290C.03, is amended to read:


290C.03 ELIGIBILITY REQUIREMENTS.

(a) 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;

(5) there are no delinquent property taxes on the land; and

(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 new text beginand
motorized access on established and maintained roads and trails, unless the road or trail is
temporarily closed for safety, natural resource, or road damage reasons
new text endon 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.

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

(1) extend any assurance that the land is safe for any purpose;

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

(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 begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 4.

Minnesota Statutes 2012, section 290C.055, is amended to read:


290C.055 LENGTH OF COVENANT.

new text begin (a) new text endThe covenant remains in effect for a minimum of eight years. If land is removed
from the program before it has been enrolled for four years, the covenant remains in
effect for eight years from the date recorded.

new text begin (b) new text endIf land that has been enrolled for four years or more is removed from the program
for any reason, there is a waiting period before the covenant terminates. The covenant
terminates on January 1 of the fifth calendar year that begins after the date that:

(1) the commissioner receives notification from the claimant that the claimant wishes
to remove the land from the program under section 290C.10; or

(2) the date that the land is removed from the program under section 290C.11.

new text begin (c) new text endNotwithstanding the other provisions of this section, the covenant is terminatednew text begin:
new text end

new text begin (1)new text end at the same time that the land is removed from the program due to acquisition of
title or possession for a public purpose under section 290C.10new text begin; or
new text end

new text begin (2) at the request of the claimant after a reduction in payments due to changes in the
payment formula under section 290C.07
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 5.

Minnesota Statutes 2012, section 290C.07, is amended to read:


290C.07 CALCULATION OF INCENTIVE PAYMENT.

deleted text begin (a)deleted text end An approved claimant under the sustainable forest incentive program is eligible
to receive an annual payment. The payment shall equal $7 per acre for each acre enrolled
in the sustainable forest incentive program.

deleted text begin (b) The annual payment for each Social Security number or state or federal business
tax identification number must not exceed $100,000.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 6.

new text begin [423A.022] POLICE AND FIREFIGHTER RETIREMENT
SUPPLEMENTAL STATE AID.
new text end

new text begin Subdivision 1. new text end

new text begin Supplemental state aid. new text end

new text begin Annually, the commissioner of revenue
shall allocate police and firefighter retirement supplemental state aid appropriated under
subdivision 6 as provided in subdivision 2 and paid as provided in subdivision 4.
new text end

new text begin Subd. 2. new text end

new text begin Allocation. new text end

new text begin Of the total amount appropriated as supplemental state aid:
new text end

new text begin (1) 58.065 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;
new text end

new text begin (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
new text end

new text begin (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 end

new text begin Subd. 3. new text end

new text begin Reporting; definitions. new text end

new text begin (a) On or before September 1, annually, the
executive director of the Public Employees Retirement Association shall report to the
commissioner of revenue the following:
new text end

new text begin (1) the municipalities which employ firefighters with retirement coverage by the
public employees police and fire retirement plan;
new text end

new text begin (2) the number of firefighters with public employees police and fire retirement plan
coverage employed by each municipality;
new text end

new text begin (3) the fire departments covered by the voluntary statewide lump-sum volunteer
firefighter retirement plan; and
new text end

new text begin (4) any other information requested by the commissioner to administer the police
and firefighter retirement supplemental state aid program.
new text end

new text begin (b) For this subdivision, (i) the number of firefighters employed by a municipality
who have public employees police and fire retirement plan coverage means the number
of firefighters with public employees police and fire retirement plan coverage that were
employed by the municipality for not less than 30 hours per week for a minimum of six
months prior to December 31 preceding the date of the payment under this section and, if
the person was employed for less than the full year, prorated to the number of full months
employed; and (ii) the number of active police officers certified for police state aid receipt
under section 69.011, subdivisions 2 and 2b, means, for each municipality, the number of
police officers meeting the definition of peace officer in section 69.011, subdivision 1,
counted as provided and limited by section 69.011, subdivisions 2 and 2b.
new text end

new text begin Subd. 4. new text end

new text begin Payments; conditions prerequisite. new text end

new text begin (a) The payments under this section
must be made on October 1 each year, with interest at one percent for each month, or
portion of a month, that the amount remains unpaid after October 1. Any necessary
adjustments must be made to subsequent payments.
new text end

new text begin (b) The provisions of sections 69.011 to 69.051 that prevent municipalities and relief
associations from being eligible for, or receiving fire state aid under sections 69.011 to
69.051 until the applicable financial reporting requirements have been complied with,
apply to the amounts payable to municipalities and relief associations under this section.
new text end

new text begin Subd. 5. new text end

new text begin Aid termination. new text end

new text begin The aid program under this section ends on the
December 1 next following the actuarial valuation date on which the assets of the
retirement plan on a market value basis equals or exceeds 90 percent of the total
actuarial accrued liabilities of the retirement plan as disclosed in an actuarial valuation
prepared under section 356.215 and the Standards for Actuarial Work promulgated by the
Legislative Commission on Pensions and Retirement, for the State Patrol retirement plan
or the public employees police and fire retirement plan, whichever occurs last.
new text end

new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin $15,500,000 is appropriated annually to the commissioner
of revenue for this aid program.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning in the fiscal year beginning
July 1, 2013.
new text end

Sec. 7.

Minnesota Statutes 2012, section 477A.011, subdivision 30, is amended to read:


Subd. 30.

Pre-1940 housing percentage.

new text begin(a) Except as provided in paragraph (b),
new text end"pre-1940 housing percentage" for a city is 100 times the most recent deleted text beginfederal censusdeleted text end count
new text beginby the United States Bureau of the Censusnew text end of all housing units in the city built before
1940, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census.new text begin For aids payable
in 2014, "pre-1940 housing percentage" shall be based on 2010 housing data.
new text end

new text begin (b) For the city of East Grand Forks only, "pre-1940 housing percentage" is equal
to 100 times the 1990 federal census count of all housing units in the city built before
1940, divided by the most recent count by the United States Bureau of the Census of all
housing units in the city. Housing units includes both occupied and vacant housing units
as defined by the federal census.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 8.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 30a. new text end

new text begin Percent of housing built between 1940 and 1970. new text end

new text begin "Percent of housing
built between 1940 and 1970" is equal to 100 times the most recent count by the United
States Bureau of the Census of all housing units in the city built after 1939 but before
1970, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census. For aids payable
in 2014, "percent of housing built between 1940 and 1970" shall be based on 2010
housing data.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 9.

Minnesota Statutes 2012, section 477A.011, subdivision 34, is amended to read:


Subd. 34.

City revenue need.

(a) For a city with a population equal to or greater
than deleted text begin2,500deleted text endnew text begin 10,000new text end, "city revenue need" is deleted text beginthe greater of 285 ordeleted text endnew text begin 1.15 timesnew text end the sum of (1)
deleted text begin5.0734098deleted text endnew text begin 4.59new text end times the pre-1940 housing percentage; plus (2) deleted text begin19.141678 times the
population decline percentage
deleted text endnew text begin 0.622 times the percent of housing built between 1940 and
1970
new text end; plus (3) deleted text begin2504.06334 times the road accidents factordeleted text endnew text begin 169.415 times the jobs per
capita
new text end; plus (4) deleted text begin355.0547; minus (5) the metropolitan area factor; minus (6) 49.10638
times the household size
deleted text endnew text begin the sparsity adjustment; plus (5) 307.664new text end.

new text begin (b) For a city with a population equal to or greater than 2,500 and less than 10,000,
"city revenue need" is 1.15 times the sum of (1) 572.62; plus (2) 5.026 times the pre-1940
housing percentage; minus (3) 53.768 times household size; plus (4) 14.022 times peak
population decline.
new text end

deleted text begin (b)deleted text endnew text begin (c)new text end For a city with a population less than 2,500, "city revenue need" is the sum of
deleted text begin(1) 2.387 times the pre-1940 housing percentage; plus (2) 2.67591 times the commercial
industrial percentage; plus (3) 3.16042 times the population decline percentage; plus (4)
1.206 times the transformed population; minus (5) 62.772
deleted text endnew text begin 410 plus 0.367 times the city's
population over 100. The city revenue need under this paragraph shall not exceed 630
new text end.

deleted text begin (c)deleted text endnew text begin (d)new text end For a city with a population ofnew text begin at leastnew text end 2,500 deleted text beginor more and a population in one
of the most recently available five years that was less than 2,500, "city revenue need"
is the sum of (1) its city revenue need calculated under paragraph (a) multiplied by its
transition factor; plus (2) its city revenue need calculated under the formula in paragraph
(b) multiplied by the difference between one and its transition factor. For purposes of this
paragraph, a city's "transition factor" is equal to 0.2 multiplied by the number of years that
the city's population estimate has been 2,500 or more. This provision only applies for aids
payable in calendar years 2006 to 2008 to cities with a 2002 population of less than 2,500.
It applies to any city for aids payable in 2009 and thereafter
deleted text endnew text begin but less than 3,000, the "city
revenue need" equals (1) the transition factor times the city's revenue need calculated in
paragraph (b) plus (2) 630 times the difference between one and the transition factor. For
a city with a population of at least 10,000 but less than 10,500, the "city revenue need"
equals (1) the transition factor times the city's revenue need calculated in paragraph (a)
plus (2) the city's revenue need calculated under the formula in paragraph (b) times the
difference between one and the transition factor. For purposes of this paragraph "transition
factor" is 0.2 percent times the amount that the city's population exceeds the minimum
threshold in either of the first two sentences
new text end.

deleted text begin (d)deleted text endnew text begin (e)new text end The city revenue need cannot be less than zero.

deleted text begin (e)deleted text endnew text begin (f)new text end For calendar year deleted text begin2005deleted text endnew text begin 2015new text end and subsequent years, the city revenue need for
a city, as determined in paragraphs (a) to deleted text begin(d)deleted text endnew text begin (e)new text end, is multiplied by the ratio of the annual
implicit price deflator for government consumption expenditures and gross investment for
state and local governments as prepared by the United States Department of Commerce,
for the most recently available year to the deleted text begin2003deleted text endnew text begin 2013new text end implicit price deflator for state
and local government purchases.

new text begin EFFECTIVE DATE. new text end

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

Sec. 10.

Minnesota Statutes 2012, section 477A.011, subdivision 42, is amended to read:


Subd. 42.

deleted text beginCity jobs basedeleted text endnew text begin Jobs per capitanew text end.

deleted text begin (a) "City jobs base" for a city with a
population of 5,000 or more is equal to the product of (1) $25.20, (2) the number of
jobs per capita in the city, and (3) its population. For cities with a population less than
5,000, the city jobs base is equal to zero. For a city receiving aid under subdivision 36,
paragraph (k), its city jobs base is reduced by the lesser of 36 percent of the amount of
aid received under that paragraph or $1,000,000. No city's city jobs base may exceed
$4,725,000 under this paragraph.
deleted text end

deleted text begin (b) For calendar year 2010 and subsequent years, the city jobs base for a city, as
determined in paragraph (a), is multiplied by the ratio of the appropriation under section
477A.03, subdivision 2a, for the year in which the aid is paid to the appropriation under
that section for aids payable in 2009.
deleted text end

deleted text begin (c) For purposes of this subdivision,deleted text end "Jobs per capita in the city" means (1) the
average annual number of employees in the city based on the data from the Quarterly
Census of Employment and Wages, as reported by the Department of Employment and
Economic Development, for the most recent calendar year available deleted text beginas of May 1, 2008
deleted text endnew text begin November 1 of every odd-numbered yearnew text end, divided by (2) the city's population for the
same calendar year as the employment data. The commissioner of the Department of
Employment and Economic Development shall certify to the city the average annual
number of employees for each city by deleted text beginJune 1, 2008deleted text endnew text begin January 1, of every even-numbered
year beginning with January 1, 2014
new text end. A city may challenge an estimate under this
paragraph by filing its specific objection, including the names of employers that it feels
may have misreported data, in writing with the commissioner by deleted text beginJune 20, 2008deleted text endnew text begin December
1 of every odd-numbered year
new text end. The commissioner shall make every reasonable effort
to address the specific objection and adjust the data as necessary. The commissioner
shall certify the estimates of the annual employment to the commissioner of revenue by
deleted text beginJuly 15, 2008deleted text endnew text begin January 1 of all even-numbered yearsnew text end, including any estimates still under
objection. new text beginFor aids payable in 2014, "jobs per capita" shall be based on the annual number
of employees and population for calendar year 2010 without additional review.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 11.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 44. new text end

new text begin Peak population decline. new text end

new text begin "Peak population decline" is equal to 100
times the difference between one and the ratio of the city's current population, to the
highest city population reported in a federal census from the 1970 census or later. "Peak
population decline" shall not be less than zero.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 12.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 45. new text end

new text begin Sparsity adjustment. new text end

new text begin For a city with a population of 10,000 or more, the
sparsity adjustment is 100 for any city with an average population density less than 150
per square mile, according to the most recent federal census, and the sparsity adjustment is
zero for all other cities.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 13.

Minnesota Statutes 2012, section 477A.013, subdivision 1, is amended to read:


Subdivision 1.

Towns.

deleted text begin In 2002, no town is eligible for a distribution under this
subdivision.
deleted text end new text begin In 2014 and thereafter, each town is eligible for a distribution under this
subdivision equal to the product of (i) its agricultural property factor, (ii) its town area
factor, (iii) its population factor, and (iv) 0.0045. As used in this subdivision, the following
terms have the meanings given them:
new text end

new text begin (1) "agricultural property factor" means the ratio of the adjusted net tax capacity of
agricultural property located in a town, divided by the adjusted net tax capacity of all other
property located in the town. The agricultural property factor cannot exceed eight;
new text end

new text begin (2) "agricultural property" means property classified under section 273.13, as
homestead and nonhomestead agricultural property, rural vacant land, and noncommercial
seasonal recreational property;
new text end

new text begin (3) "town area factor" means the most recent estimate of total acreage, not to exceed
50,000 acres, located in the township available as of July 1 in the aid calculation year,
estimated or established by:
new text end

new text begin (i) the United States Bureau of the Census;
new text end

new text begin (ii) the State Land Management Information Center; or
new text end

new text begin (iii) the secretary of state; and
new text end

new text begin (4) "population factor" means the square root of the towns' population.
new text end

new text begin If the sum of the aids payable to all towns under this subdivision exceeds the limit
under section 477A.03, subdivision 2c, the distribution to each town must be reduced
proportionately so that the total amount of aids distributed under this section does not
exceed the limit in section 477A.03, subdivision 2c.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 14.

Minnesota Statutes 2012, section 477A.013, subdivision 8, is amended to read:


Subd. 8.

City formula aid.

new text begin (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.
new text end

new text begin (b) For aids payable in 2015 and thereafter,new text end the formula aid for a city is equal to
the sum of (1) its deleted text begincity jobs base, (2) its small city aid base, and (3) the need increase
percentage multiplied by the average of its unmet need for the most recently available two
years
deleted text endnew text begin formula aid in the previous year and (2) the product of (i) the difference between
its unmet need and its certified aid in the previous year under subdivision 9, and (ii)
the aid gap percentage
new text end.

No city may have a formula aid amount less than zero. The deleted text beginneed increasedeleted text endnew text begin aid gap
new text end percentage must be the same for all cities.

The applicable deleted text beginneed increasedeleted text endnew text begin aid gapnew text end 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 deleted text beginexcept that the data used to compute "net
levy" in subdivision 9 is the data most recently available at the time of the aid computation
deleted text end.

new text begin EFFECTIVE DATE. new text end

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

Sec. 15.

Minnesota Statutes 2012, section 477A.013, subdivision 9, is amended to read:


Subd. 9.

City aid distribution.

(a) In calendar year deleted text begin2013deleted text end new text begin 2014 new text endand thereafter, each
city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8, and (2) its deleted text begincity aid basedeleted text endnew text begin aid adjustment under subdivision 13new text end.

deleted text begin (b) For aids payable in 2013 and 2014 only, the total aid in the previous year for
any city shall mean the amount of aid it was certified to receive for aids payable in 2012
under this section. For aids payable in 2015 and thereafter, the total aid in the previous
year for any city means the amount of aid it was certified to receive under this section in
the previous payable year.
deleted text end

deleted text begin (c) For aids payable in 2010 and thereafter, the total aid for any city shall not exceed
the sum of (1) ten percent of the city's net levy for the year prior to the aid distribution
plus (2) its total aid in the previous year. For aids payable in 2009 and thereafter, the total
aid for any city with a population of 2,500 or more may not be less than its total aid under
this section in the previous year minus the lesser of $10 multiplied by its population, or ten
percent of its net levy in the year prior to the aid distribution.
deleted text end

deleted text begin (d)deleted text endnew text begin (b) For aids payable in 2014 only, the total aid for a city may not be less than the
amount it was certified to receive in 2013.
new text end For aids payable in deleted text begin2010deleted text endnew text begin 2015new text end and thereafter,
the total aid for a city deleted text beginwith a population less than 2,500deleted text end must not be less than the amount
it was certified to receive in the previous year minus the lesser of $10 multiplied by its
population, or five percent of deleted text beginits 2003 certified aid amount. For aids payable in 2009 only,
the total aid for a city with a population less than 2,500 must not be less than what it
received under this section in the previous year unless its total aid in calendar year 2008
was aid under section 477A.011, subdivision 36, paragraph (s), in which case its minimum
aid is zero
deleted text endnew text begin its net levy in the year prior to the aid distributionnew text end.

deleted text begin (e) A city's aid loss under this section may not exceed $300,000 in any year in
which the total city aid appropriation under section 477A.03, subdivision 2a, is equal or
greater than the appropriation under that subdivision in the previous year, unless the
city has an adjustment in its city net tax capacity under the process described in section
469.174, subdivision 28.
deleted text end

deleted text begin (f) If a city's net tax capacity used in calculating aid under this section has decreased
in any year by more than 25 percent from its net tax capacity in the previous year due to
property becoming tax-exempt Indian land, the city's maximum allowed aid increase
under paragraph (c) shall be increased by an amount equal to (1) the city's tax rate in the
year of the aid calculation, multiplied by (2) the amount of its net tax capacity decrease
resulting from the property becoming tax exempt.
deleted text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 16.

Minnesota Statutes 2012, section 477A.013, is amended by adding a
subdivision to read:


new text begin Subd. 13. new text end

new text begin Certified aid adjustments. new text end

new text begin (a) A city that received an aid base increase
under Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall
have its total aid under subdivision 9 increased by an amount equal to $150,000 for aids
payable in 2014 through 2018.
new text end

new text begin (b) A city that received an aid base increase under section 477A.011, subdivision 36,
paragraph (r), shall have its total aid under subdivision 9 increased by an amount equal to
$160,000 for aids payable in 2014 and thereafter.
new text end

new text begin (c) A city that received a temporary aid increase under Minnesota Statutes 2012,
section 477A.011, subdivision 36, paragraph (o), shall have its total aid under subdivision
9 increased by an amount equal to $1,000,000 for aids payable in 2014 only.
new text end

Sec. 17.

Minnesota Statutes 2012, section 477A.015, is amended to read:


477A.015 PAYMENT DATES.

The commissioner of revenue shall make the payments of local government aid to
affected taxing authorities in two installments on July 20 and December 26 annually.

When the commissioner of public safety determines that a local government has
suffered financial hardship due to a natural disaster, the commissioner of public safety
shall notify the commissioner of revenue, who shall make payments of aids under sections
477A.011 to 477A.014, which are otherwise due on December 26, as soon as is practical
after the determination is made but not before July 20.

The commissioner may pay all or part of the payments of aids under sections
477A.011 to 477A.014, which are due on December 26 at any time after August 15 if a
local government requests such payment as being necessary for meeting its cash flow
needs.new text begin For aids payable in 2013 only, a city that is located in an area deemed a disaster
area during the month of April 2013, as defined in section 12A.02, subdivision 5, shall
receive its December 26, 2013 payment with its July 20, 2013 payment.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2012, section 477A.03, subdivision 2a, is amended to read:


Subd. 2a.

Cities.

For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end deleted text beginand thereafterdeleted text end, the total aid paid
under section 477A.013, subdivision 9, is deleted text begin$426,438,012deleted text endnew text begin $507,598,012. The total aid paid
under section 477A.013, subdivision 9, is $509,098,012 for aids payable in 2015. For aids
payable in 2016 and thereafter, the total aid paid under section 477A.013, subdivision
9, is $511,598,012
new text end.

new text begin EFFECTIVE DATE. new text end

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

Sec. 19.

Minnesota Statutes 2012, section 477A.03, subdivision 2b, is amended to read:


Subd. 2b.

Counties.

(a) For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid
payable under section 477A.0124, subdivision 3, is deleted text begin$80,795,000deleted text endnew text begin $100,795,000new text end. Each
calendar year, $500,000 new text beginof this appropriation new text endshall be retained by the commissioner
of revenue to make reimbursements to the commissioner of management and budget
for payments made under section 611.27. deleted text beginFor calendar year 2004, the amount shall
be in addition to the payments authorized under section 477A.0124, subdivision 1.
For calendar year 2005 and subsequent years, the amount shall be deducted from the
appropriation under this paragraph.
deleted text end The reimbursements shall be to defray the additional
costs associated with court-ordered counsel under section 611.27. Any retained amounts
not used for reimbursement in a year shall be included in the next distribution of county
need aid that is certified to the county auditors for the purpose of property tax reduction
for the next taxes payable year.

(b) For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid under section
477A.0124, subdivision 4, is deleted text begin$84,909,575deleted text endnew text begin $104,909,575new text end. The deleted text begincommissioner of
management and budget shall bill the
deleted text end commissioner of revenue new text beginshall transfer to the
commissioner of management and budget $207,000 annually
new text endfor the cost of preparation
of local impact notes as required by section 3.987, deleted text beginnot to exceed $207,000 in fiscal year
2004 and thereafter
deleted text endnew text begin and other local government activitiesnew text end. The deleted text begincommissioner of education
shall bill the
deleted text end commissioner of revenue deleted text beginfor the cost of preparation of local impact notes for
school districts as required by section 3.987, not to exceed $7,000 in fiscal year 2004 and
thereafter
deleted text endnew text begin shall transfer to the commissioner of education $7,000 annually for the cost of
preparation of local impact notes for school districts as required by section 3.987
new text end. The
commissioner of revenue shall deduct the amounts deleted text beginbilleddeleted text endnew text begin transferrednew text end under this paragraph
from the appropriation under this paragraph. The amounts deleted text begindeducteddeleted text endnew text begin transferrednew text end are
appropriated to the commissioner of management and budget and the commissioner of
education deleted text beginfor the preparation of local impact notesdeleted text endnew text begin respectivelynew text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aid payable in 2014 and thereafter.
new text end

Sec. 20.

Minnesota Statutes 2012, section 477A.03, is amended by adding a
subdivision to read:


new text begin Subd. 2c. new text end

new text begin Towns. new text end

new text begin For aids payable in 2014, the total aids paid under section
477A.013, subdivision 1, is limited to $10,000,000. For aids payable in 2015 and
thereafter, the total aids paid under section 477A.013, subdivision 1, is limited to the
amount certified to be paid in the previous year.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 21.

new text begin [477A.085] DEBT SERVICE AID; CITY OF MINNEAPOLIS.
new text end

new text begin On or before November 1, 2016, and the first day of each November thereafter, the
commissioner shall pay to the city of Minneapolis an amount equal to 40 percent of the
city's otherwise required levy to pay its general obligation library referendum bonds for
the following calendar year. The levy excludes any amount to pay bonds, other than
refunding bonds, issued after May 1, 2013. An amount sufficient to pay the aid under this
section is appropriated from the general fund to the commissioner of revenue.
new text end

Sec. 22.

new text begin [477A.10] NATURAL RESOURCES LAND PAYMENTS IN LIEU;
PURPOSE.
new text end

new text begin The purposes of sections 477A.11 to 477A.14 are:
new text end

new text begin (1) to compensate local units of government for the loss of tax base from state
ownership of land and the need to provide services for state land;
new text end

new text begin (2) to address the disproportionate impact of state land ownership on local units of
government with a large proportion of state land; and
new text end

new text begin (3) to address the need to manage state lands held in trust for the local taxing districts.
new text end

Sec. 23.

Minnesota Statutes 2012, section 477A.11, subdivision 3, is amended to read:


Subd. 3.

Acquired natural resources land.

"Acquired natural resources land"
means:

(1) deleted text beginanydeleted text end landnew text begin, other than wildlife management land,new text end presently administered by the
commissioner in which the state acquired by purchase, condemnation, or gift, a fee title
interest in lands which were previously privately owned; and

(2) lands acquired by the state under chapter 84A that are designated as state parks,
state recreation areas, scientific and natural areas, or wildlife management areas.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 24.

Minnesota Statutes 2012, section 477A.11, subdivision 4, is amended to read:


Subd. 4.

Other natural resources land.

"Other natural resources land" means
any deleted text beginotherdeleted text end landnew text begin, other than acquired natural resource land or wildlife management land,
new text end presently owned in fee title by the state and administered by the commissioner, or
any tax-forfeited land, other than platted lots within a city or those lands described
under subdivision 3, clause (2), which is owned by the state and administered by the
commissioner or by the county in which it is located.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 25.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Military game refuge. new text end

new text begin "Military game refuge" means land owned in
fee by another state agency for military purposes and designated as a state game refuge
under section 97A.085.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 26.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 7. new text end

new text begin Transportation wetland. new text end

new text begin "Transportation wetland" means land
administered by the Department of Transportation in which the state acquired, by purchase
from a private owner, a fee title interest in over 500 acres of land within a county to
replace wetland losses from transportation projects.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 27.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 8. new text end

new text begin Wildlife management land. new text end

new text begin "Wildlife management land" means land
administered by the commissioner in which the state acquired, from a private owner by
purchase, condemnation, or gift, a fee interest under the authority granted in chapter 94 or
97A for wildlife management purposes and actually used as a wildlife management area.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 28.

Minnesota Statutes 2012, section 477A.12, subdivision 1, is amended to read:


Subdivision 1.

Types of land; payments.

deleted text begin(a) As an offset for expenses incurred
by counties and towns in support of natural resources lands,
deleted text end 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 amountsnew text begin,
based on the acreage as of July 1 of each year prior to the payment year,
new text end are:

(1) deleted text beginfor acquired natural resources land,deleted text end $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) new text begin$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 acquired
natural resources land in the county, whichever is greater;
new text end

new text begin (3) three-fourths of one percent of the appraised value of all wildlife management
land in the county;
new text end

new text begin (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;
new text end

deleted text begin $1.283deleted text endnew text begin (5) $1.50, new text end multiplied by the number of acres of county-administered other
natural resources landnew text begin in the countynew text end;

deleted text begin (3) $1.283deleted text endnew text begin (6) $5.133, new text end multiplied by the total number of acres of land utilization
project landnew text begin in the countynew text end; deleted text beginand
deleted text end

deleted text begin (4) 64.2 centsdeleted text endnew text begin (7) $1.50, new text end multiplied by the number of acres of
commissioner-administered other natural resources land deleted text beginlocateddeleted text end in deleted text begineachdeleted text endnew text begin thenew text end county deleted text beginas of
July 1 of each year prior to the payment year.
deleted text endnew text begin; andnew text end

new text begin (8) without regard to acreage, $300,000 for local assessments under section 84A.55,
subdivision 9.
new text end

deleted text begin (b) The amount determined under paragraph (a), clause (1), is payable for land
that is acquired from a private owner and owned by the Department of Transportation
for the purpose of replacing wetland losses caused by transportation projects, but only
if the county contains more than 500 acres of such land at the time the certification is
made under subdivision 2.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 29.

Minnesota Statutes 2012, section 477A.12, subdivision 2, is amended to read:


Subd. 2.

Procedure.

deleted text beginLands for which payments in lieu are made pursuant to
section 97A.061, subdivision 3, and Laws 1973, chapter 567, shall not be eligible for
payments under this section.
deleted text end Each 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 landnew text begin, wildlife management land, and military refuge landnew text end 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.

The commissioner of transportation shall determine and certify to the commissioner
of revenue by March 1 of the payment year the number of acres of deleted text beginlanddeleted text endnew text begin transportation
wetland
new text end and the appraised value of the land deleted text begindescribed in subdivision 1, paragraph (b)deleted text end, but
only if it exceeds 500 acresnew text begin in a countynew text end.

The commissioner of revenue shall determine the distributions provided for in this
section using 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 year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 30.

Minnesota Statutes 2012, section 477A.12, subdivision 3, is amended to read:


Subd. 3.

Determination of appraised value.

For the purposes of this section, the
appraised value of acquired natural resources land is the purchase price deleted text beginfor the first five
years after acquisition
deleted text endnew text begin until the next six-year appraisal required under this subdivisionnew text end.
The appraised value of acquired natural resources land received as a donation is the value
determined for the commissioner of natural resources by a licensed appraiser, or the
county assessor's estimated market value if no appraisal is done. The appraised value must
be determined by the county assessor every deleted text beginfivedeleted text endnew text begin sixnew text end years deleted text beginafter the land is acquireddeleted text end.new text begin All
reappraisals shall be done in the same year as county assessors are required to assess
exempt land under section 273.18.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 31.

Minnesota Statutes 2012, section 477A.14, subdivision 1, is amended to read:


Subdivision 1.

General distribution.

Except as provided in deleted text beginsubdivision 2 or in
section 97A.061, subdivision 5
deleted text endnew text begin subdivisions 2 and 3new text end, 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:

(a) 64.2 centsnew text begin, new text end 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;

(b) from the funds remaining, within 30 days of receipt of the payment to the county,
the county treasurer shall pay each organized township deleted text begin51.3 cents for each acre of acquired
natural resources land and each acre of land described in section 477A.12, subdivision 1,
paragraph (b), and 12.8 cents for each acre of other natural resources land and each acre of
land utilization project land located within its boundaries
deleted text endnew text begin ten percent of the amount received
under section 477A.12, subdivision 1, clauses (1), (2), and (5) to (7)
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 townships. 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; and

(c) 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 for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 32.

Minnesota Statutes 2012, section 477A.14, is amended by adding a
subdivision to read:


new text begin Subd. 3. new text end

new text begin Distribution for wildlife management lands and military refuge lands.
new text end

new text begin (a) The county treasurer shall allocate the payment for wildlife management land and
military game refuge land among the county, towns, and school districts on the same basis
as if the payments were taxes on the land received in the year. Payment of a town's or a
school district's allocation must be made by the county treasurer to the town or school
district within 30 days of receipt of the payment to the county. The county's share of the
payment shall be deposited in the county general revenue fund.
new text end

new text begin (b) The county treasurer of a county with a population over 39,000, but less than
42,000, in the 1950 federal census shall allocate the payment only among the towns and
school districts on the same basis as if the payments were taxes on the lands received
in the current year.
new text end

new text begin (c) If a town received a payment in calendar year 2006 or thereafter under this
subdivision, and subsequently incorporated as a city, the city shall continue to receive any
future year's allocations of wildlife land payments that would have been made to the town
had it not incorporated, provided that the payments shall terminate if the governing body
of the city passes an ordinance that prohibits hunting within the boundaries of the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 33.

Laws 2006, chapter 259, article 11, section 3, as amended by Laws 2008,
chapter 154, article 1, section 4, is amended to read:


Sec. 3. MAHNOMEN COUNTY; COUNTY, CITY, SCHOOL DISTRICT,
PROPERTY TAX REIMBURSEMENT.

Subdivision 1.

Aid appropriation.

deleted text begin$600,000deleted text endnew text begin $1,200,000new text end is appropriated annually
from the general fund to the commissioner of revenue to be used to make payments to
compensate for the loss of property tax revenue related to the trust conversion application
of the Shooting Star Casino. The commissioner shall pay the county of Mahnomen,
deleted text begin$450,000deleted text endnew text begin $900,000new text end; the city of Mahnomen, deleted text begin$80,000deleted text endnew text begin $160,000new text end; and Independent School
District No. 432, Mahnomen, deleted text begin$70,000deleted text endnew text begin $140,000new text end. The payments shall be made on July 20,
of deleted text begin2008deleted text endnew text begin 2013new text end and each subsequent year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 34. new text beginINELIGIBILITY; SUSTAINABLE FOREST INCENTIVE PROGRAM.
new text end

new text begin Lands that no longer qualify as forest land under Minnesota Statutes, section
290C.02, subdivision 6, item (iii), are released from the covenant required under
Minnesota Statutes, section 290C.04.
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. 35. new text beginREENROLLMENT; SUSTAINABLE FOREST INCENTIVE
PROGRAM.
new text end

new text begin A person who elected to terminate participation in the sustainable forest incentive
program, as provided in Laws 2011, First Special Session chapter 7, article 6, section 12,
may reenroll lands for which the claimant terminated participation and be eligible for a
payment in October 2013. A person must apply for reenrollment under this section within
60 days after the effective date of 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. 36. new text begin REPEALER.
new text end

new text begin (a) new text end new text begin Minnesota Statutes 2012, sections 477A.011, subdivisions 2a, 19, 29, 31, 32, 33,
36, 39, 40, and 41; 477A.013, subdivisions 11 and 12; 477A.0133; and 477A.0134,
new text end new text begin are
repealed.
new text end

new text begin (b) Minnesota Statutes 2012, section 97A.061, new text end new text begin and new text end

new text begin Laws 1973, chapter 567, section
7, as amended by Laws 1977, chapter 403, section 12,
new text end new text begin are repealed on July 1, 2013.
new text end

new text begin EFFECTIVE DATE. new text end

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

ARTICLE 3

EDUCATION AIDS AND LEVIES

Section 1.

new text begin [124D.862] ACHIEVEMENT AND INTEGRATION REVENUE.
new text end

new text begin Subdivision 1. new text end

new text begin Initial achievement and integration revenue. new text end

new text begin (a) An eligible
district's initial achievement and integration revenue equals the sum of (1) $350 times
the district's adjusted pupil units for that year times the ratio of the district's enrollment
of protected students for the previous school year to total enrollment for the previous
school year and (2) the greater of zero or 66 percent of the difference between the district's
integration revenue for fiscal year 2013 and the district's integration revenue for fiscal
year 2014 under clause (1).
new text end

new text begin (b) In each year, 0.3 percent of each district's initial achievement and integration
revenue is transferred to the department for the oversight and accountability activities
required under this section and section 124D.861.
new text end

new text begin Subd. 2. new text end

new text begin Incentive revenue. new text end

new text begin An eligible school district's maximum incentive
revenue equals $10 per adjusted pupil unit. In order to receive this revenue, a district must
be implementing a voluntary plan to reduce racial and economic enrollment disparities
through intradistrict and interdistrict activities that have been approved as a part of the
district's achievement and integration plan.
new text end

new text begin Subd. 3. new text end

new text begin Achievement and integration revenue. new text end

new text begin Achievement and integration
revenue equals the sum of initial achievement and integration revenue and incentive
revenue.
new text end

new text begin Subd. 4. new text end

new text begin Achievement and integration aid. new text end

new text begin For fiscal year 2015 and later,
a district's achievement and integration aid equals 70 percent of its achievement and
integration revenue.
new text end

new text begin Subd. 5. new text end

new text begin Achievement and integration levy. new text end

new text begin A district's achievement and
integration levy equals its achievement and integration revenue times 30 percent. For
Special School District No. 1, Minneapolis; Independent School District No. 625, St.
Paul; and Independent School District No. 709, Duluth, 100 percent of the levy certified
under this subdivision is shifted into the prior calendar year for purposes of sections
123B.75, subdivision 5, and 127A.441.
new text end

new text begin Subd. 6. new text end

new text begin Revenue uses. new text end

new text begin (a) At least 80 percent of a district's achievement and
integration revenue received under this section must be used for innovative and integrated
learning environments, school enrollment choices, family engagement activities, and other
approved programs providing direct services to students.
new text end

new text begin (b) Up to 20 percent of the revenue may be used for professional development and
staff development activities and placement services.
new text end

new text begin (c) No more than ten percent of the total amount of revenue may be spent on
administrative services.
new text end

new text begin Subd. 7. new text end

new text begin Revenue reserved. new text end

new text begin Integration revenue received under this section must
be reserved and used only for the programs authorized in subdivision 2.
new text end

new text begin Subd. 8. new text end

new text begin Commissioner authority to withhold revenue. new text end

new text begin (a) The commissioner
must review the results of each district's integration and achievement plan by August 1 at
the end of the third year of implementing the plan and determine if the district met its goals.
new text end

new text begin (b) If a district met its goals, it may submit a new three-year plan to the commissioner
for review.
new text end

new text begin (c) If a district has not met its goals, the commissioner must:
new text end

new text begin (1) develop a district improvement plan and timeline, in consultation with the
affected district, that identifies strategies and practices designed to meet the district's goals
under this section and section 120B.11; and
new text end

new text begin (2) use up to 20 percent of the district's integration revenue, until the district's goals
are reached, to implement the improvement plan.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2014 and
later. Subdivision 5 is effective for taxes payable in 2014 only.
new text end

Sec. 2.

Minnesota Statutes 2012, section 126C.10, subdivision 1, is amended to read:


Subdivision 1.

General education revenue.

new text begin(a) For fiscal years 2013 and 2014, new text endthe
general education revenue for each district equals the sum of the district's basic revenue,
extended time revenue, gifted and talented revenue, small schools revenue, basic skills
revenue, deleted text begintraining and experience revenue,deleted text end secondary sparsity revenue, elementary sparsity
revenue, transportation sparsity revenue, total operating capital revenue, equity revenue,
alternative teacher compensation revenue, and transition revenue.

new text begin (b) For fiscal year 2015 and later, the general education revenue for each district
equals the sum of the district's basic revenue, extended time revenue, gifted and
talented revenue, declining enrollment revenue, location equity revenue, small schools
revenue, basic skills revenue, secondary sparsity revenue, elementary sparsity revenue,
transportation sparsity revenue, total operating capital revenue, equity revenue, pension
adjustment revenue, and transition revenue.
new text end

Sec. 3.

Minnesota Statutes 2012, section 126C.10, is amended by adding a subdivision
to read:


new text begin Subd. 2d. new text end

new text begin Location equity revenue. new text end

new text begin (a) For a school district with any of its area
located within the seven-county metropolitan area, location equity revenue equals $424
times the adjusted pupil units of the district for that school year.
new text end

new text begin (b) For all other school districts with more than 2,000 pupils in adjusted average
daily membership for the fiscal year ending in the year before the levy is certified, location
equity revenue equals $212 times the adjusted pupil units of the district for that year.
new text end

new text begin (c) A district's location equity levy equals its location equity revenue times the lesser
of one or the ratio of its referendum market value per resident pupil unit to $510,000. The
location equity revenue levy must be spread on referendum market value.
new text end

new text begin (d) A district's location equity aid equals its location equity revenue less its location
equity levy, times the ratio of the actual amount levied to the permitted levy.
new text end

new text begin (e) A school district may elect not to participate in the location equity revenue
program by a board vote taken prior to September 1 of the fiscal year before the fiscal year
for which the decision not to participate becomes effective. The board resolution must
state which fiscal years the district will not participate. A copy of the board resolution
to not participate must be submitted to the commissioner.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 4.

Minnesota Statutes 2012, section 126C.13, subdivision 4, is amended to read:


Subd. 4.

General education aid.

new text begin(a) new text endFor fiscal years deleted text begin2007deleted text endnew text begin 2013new text end and deleted text beginlaterdeleted text endnew text begin 2014 onlynew text end,
a district's general education aid is the sum of the following amounts:

(1) general education revenue, excluding equity revenue, total operating capital
revenue, alternative teacher compensation revenue, and transition revenue;

(2) operating capital aid under section 126C.10, subdivision 13b;

(3) equity aid under section 126C.10, subdivision 30;

(4) alternative teacher compensation aid under section 126C.10, subdivision 36;

(5) transition aid under section 126C.10, subdivision 33;

(6) shared time aid under section 126C.01, subdivision 7;

(7) referendum aid under section 126C.17, subdivisions 7 and 7a; and

(8) online learning aid according to section 124D.096.

new text begin (b) For fiscal year 2015 and later, a district's general education aid equals:
new text end

new text begin (1) general education revenue, excluding operating capital revenue, equity revenue,
location equity revenue, and transition revenue, minus the student achievement levy,
multiplied times the ratio of the actual amount of student achievement levy levied to the
permitted student achievement levy; plus
new text end

new text begin (2) equity aid under section 126C.10, subdivision 30; plus
new text end

new text begin (3) transition aid under section 126C.10, subdivision 33; plus
new text end

new text begin (4) shared time aid under section 126C.10, subdivision 7; plus
new text end

new text begin (5) referendum aid under section 126C.17, subdivisions 7 and 7a;
new text end

new text begin (6) online learning aid under section 124D.096; plus
new text end

new text begin (7) location equity aid according to section 126C.10, subdivision 2d, paragraph (d).
new text end

Sec. 5.

Minnesota Statutes 2012, section 126C.17, is amended to read:


126C.17 REFERENDUM REVENUE.

Subdivision 1.

Referendum allowance.

deleted text begin (a) For fiscal year 2003 and later, a district's
initial referendum revenue allowance equals the sum of the allowance under section
126C.16, subdivision 2, plus any additional allowance per resident marginal cost pupil
unit authorized under subdivision 9 before May 1, 2001, for fiscal year 2002 and later,
plus the referendum conversion allowance approved under subdivision 13, minus $415.
For districts with more than one referendum authority, the reduction must be computed
separately for each authority. The reduction must be applied first to the referendum
conversion allowance and next to the authority with the earliest expiration date. A
district's initial referendum revenue allowance may not be less than zero.
deleted text end

deleted text begin (b) For fiscal year 2003, a district's referendum revenue allowance equals the initial
referendum allowance plus any additional allowance per resident marginal cost pupil unit
authorized under subdivision 9 between April 30, 2001, and December 30, 2001, for
fiscal year 2003 and later.
deleted text end

deleted text begin (c) For fiscal year 2004 and later, a district's referendum revenue allowance equals
the sum of:
deleted text end

deleted text begin (1) the product of (i) the ratio of the resident marginal cost pupil units the district
would have counted for fiscal year 2004 under Minnesota Statutes 2002, section 126C.05,
to the district's resident marginal cost pupil units for fiscal year 2004, times (ii) the initial
referendum allowance plus any additional allowance per resident marginal cost pupil unit
authorized under subdivision 9 between April 30, 2001, and May 30, 2003, for fiscal
year 2003 and later, plus
deleted text end

deleted text begin (2) any additional allowance per resident marginal cost pupil unit authorized under
subdivision 9 after May 30, 2003, for fiscal year 2005 and later.
deleted text end

new text begin (a) A district's initial referendum allowance for fiscal year 2015 equals the result of
the following calculations:
new text end

new text begin (1) multiply the referendum allowance the district would have received for fiscal
year 2015 under Minnesota Statutes 2012, section 126C.17, subdivision 1, based on
elections held before July 1, 2013, by the resident marginal cost pupil units the district
would have counted for fiscal year 2015 under Minnesota Statutes 2012, section 126C.05;
new text end

new text begin (2) add to the result of clause (1) the adjustment the district would have received
under Minnesota Statutes 2012, section 127A.47, subdivision 7, paragraphs (a), (b), and
(c), based on elections held before July 1, 2013;
new text end

new text begin (3) divide the result of clause (2) by the district's adjusted pupil units for fiscal
year 2015; and
new text end

new text begin (4) if the result of clause (3) is less than zero, set the allowance to zero.
new text end

new text begin (b) A district's referendum allowance equals the sum of the district's initial
referendum allowance for fiscal year 2015, plus any additional referendum allowance per
adjusted pupil unit authorized after June 30, 2013, minus (i) the location equity revenue
subtraction, and (ii) any allowances expiring in fiscal year 2016 or later, provided that
the allowance may not be less than zero. For a district with more than one referendum
allowance for fiscal year 2015 under Minnesota Statutes 2012, section 126C.17, the
allowance calculated under paragraph (a) must be divided into components such that the
same percentage of the district's allowance expires at the same time as the old allowances
would have expired under Minnesota Statutes 2012, section 126C.17.
new text end

new text begin (c) For purposes of this subdivision, a district's location equity revenue subtraction
equals $424 for a district receiving location equity revenue under section 126C.10,
subdivision 2d, paragraph (a), $212 for a district receiving location equity revenue under
section 126C.10, subdivision 2d, paragraph (b), and zero for all other school districts.
new text end

Subd. 2.

Referendum allowance limit.

(a) Notwithstanding subdivision 1, for fiscal
year deleted text begin2007deleted text endnew text begin 2015new text end and later, a district's referendum allowance must not exceed deleted text beginthe greater of:
deleted text end

deleted text begin (1) the sum of: (i) a district's referendum allowance for fiscal year 1994 times 1.177
times the annual inflationary increase as calculated under paragraph (b) plus (ii) its
referendum conversion allowance for fiscal year 2003, minus (iii) $215;
deleted text end

deleted text begin (2) the greater of (i): 26 percent of the formula allowance or (ii) $1,294 timesdeleted text end the
annual inflationary increase as calculated under paragraph (b)deleted text begin; ordeleted text endnew text begin times the greatest of:
new text end

new text begin (1) $1,845;
new text end

new text begin (2) the sum of the referendum revenue the district would have received for fiscal
year 2015 under Minnesota Statutes 2012, section 126C.17, subdivision 4, based on
elections held before July 1, 2013, and the adjustment the district would have received
under Minnesota Statutes 2012, section 127A.47, subdivision 7, paragraphs (a), (b), and
(c), based on elections held before July 1, 2013, divided by the district's adjusted pupil
units for fiscal year 2015; or
new text end

new text begin (3) the product of the referendum allowance limit the district would have received
for fiscal year 2015 under Minnesota Statutes 2012, section 126C.17, subdivision 2, and
the resident marginal cost pupil units the district would have received for fiscal year 2015
under Minnesota Statutes 2012, section 126C.05, subdivision 6, plus the adjustment the
district would have received under Minnesota Statutes 2012, section 127A.47, subdivision
7, paragraphs (a), (b), and (c), based on elections held before July 1, 2013, divided by
the district's adjusted pupil units for fiscal year 2015; minus $424 for a district receiving
location equity revenue under section 126C.10, subdivision 2d, paragraph (a), minus
$212 for a district receiving location equity revenue under section 126C.10, subdivision
2d, paragraph (b), or
new text end

deleted text begin (3)deleted text endnew text begin (4)new text end for a newly reorganized district created after July 1, deleted text begin2006deleted text endnew text begin 2013new text end, the referendum
revenue authority for each reorganizing district in the year preceding reorganization divided
by its deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units for the year preceding reorganization.

(b) For purposes of this subdivision, for fiscal year deleted text begin2005deleted text endnew text begin 2016new text end and later, "inflationary
increase" means one plus the percentage change in the Consumer Price Index for urban
consumers, as prepared by the United States Bureau of Labor Standards, for the current
fiscal year to fiscal year deleted text begin2004deleted text endnew text begin 2015new text end. For fiscal deleted text beginyears 2009deleted text endnew text begin year 2016new text end and later, for purposes
of paragraph (a), clause deleted text begin(1)deleted text endnew text begin (3)new text end, the inflationary increase equals deleted text beginthe inflationary increase
for fiscal year 2008 plus
deleted text end one-fourth of the percentage increase in the formula allowance
for that year compared with the formula allowance for fiscal year deleted text begin2008deleted text endnew text begin 2015new text end.

Subd. 3.

Sparsity exception.

A district that qualifies for sparsity revenue under
section 126C.10 is not subject to a referendum allowance limit.

Subd. 4.

Total referendum revenue.

The total referendum revenue for each district
equals the district's referendum allowance times the deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
units for the school year.

Subd. 5.

Referendum equalization revenue.

(a) deleted text beginFor fiscal year 2003 and later,
deleted text end A district's referendum equalization revenue equals the sum of the first tier referendum
equalization revenue and the second tier referendum equalization revenuenew text begin, and the third
tier referendum equalization revenue
new text end.

(b) A district's first tier referendum equalization revenue equals the district's first
tier referendum equalization allowance times the district's deleted text beginresident marginal costdeleted text endnew text begin adjusted
new text end pupil units for that year.

(c) deleted text beginFor fiscal year 2006, a district's first tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or $500. For
fiscal year 2007, a district's first tier referendum equalization allowance equals the lesser
of the district's referendum allowance under subdivision 1 or $600.
deleted text end

deleted text begin For fiscal year 2008 and later,deleted text end A district's first tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or deleted text begin$700deleted text end new text begin$300new text end.

(d) A district's second tier referendum equalization revenue equals the district's
second tier referendum equalization allowance times the district's deleted text beginresident marginal cost
deleted text endnew text begin adjustednew text end pupil units for that year.

(e) deleted text beginFor fiscal year 2006, a district's second tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or 18.6
percent of the formula allowance, minus the district's first tier referendum equalization
allowance. For fiscal year 2007 and later,
deleted text end A district's second tier referendum equalization
allowance equals the lesser of the district's referendum allowance under subdivision 1
or deleted text begin26 percent of the formula allowancedeleted text endnew text begin $760new text end, minus the district's first tier referendum
equalization allowance.

(f) deleted text beginNotwithstanding paragraph (e), the second tier referendum allowance for a
district qualifying for secondary sparsity revenue under section 126C.10, subdivision 7, or
elementary sparsity revenue under section 126C.10, subdivision 8, equals the district's
referendum allowance under subdivision 1 minus the district's first tier referendum
equalization allowance.
deleted text endnew text begin A district's third tier referendum equalization revenue equals the
district's third tier referendum equalization allowance times the district's adjusted pupil
units for that year.
new text end

new text begin (g) A district's third tier referendum equalization allowance equals the lesser of
the district's referendum allowance under subdivision 1 or 25 percent of the formula
allowance, minus the sum of the district's first tier referendum equalization allowance and
second tier referendum equalization allowance.
new text end

new text begin (h) Notwithstanding paragraph (g), the third tier referendum allowance for a district
qualifying for secondary sparsity revenue under section 126C.10, subdivision 7, or
elementary sparsity revenue under section 126C.10, subdivision 8, equals the district's
referendum allowance under subdivision 1 minus the sum of the district's first tier
referendum equalization allowance and second tier referendum equalization allowance.
new text end

Subd. 6.

Referendum equalization levy.

(a) For fiscal year 2003 and later,
a district's referendum equalization levy equals the sum of the first tier referendum
equalization levy deleted text beginanddeleted text end the second tier referendum equalization levynew text begin, and the third tier
referendum equalization levy
new text end.

(b) A district's first tier referendum equalization levy equals the district's first tier
referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident deleted text beginmarginal costdeleted text end pupil unit to deleted text begin$476,000deleted text endnew text begin $880,000new text end.

(c) A district's second tier referendum equalization levy equals the district's second
tier referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident deleted text beginmarginal costdeleted text end pupil unit to deleted text begin$270,000deleted text endnew text begin $510,000new text end.

new text begin (d) A district's third tier referendum equalization levy equals the district's third
tier referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident pupil unit to $290,000.
new text end

Subd. 7.

Referendum equalization aid.

(a) A district's referendum equalization aid
equals the difference between its referendum equalization revenue and levy.

(b) If a district's actual levy for first deleted text beginordeleted text endnew text begin,new text end secondnew text begin, or thirdnew text end tier referendum equalization
revenue is less than its maximum levy limit for that tier, aid shall be proportionately
reduced.

(c) Notwithstanding paragraph (a), the referendum equalization aid for a district,
where the referendum equalization aid under paragraph (a) exceeds 90 percent of the
referendum revenue, must not exceed deleted text begin26deleted text endnew text begin 25new text end percent of the formula allowance times the
district's deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units. A district's referendum levy is
increased by the amount of any reduction in referendum aid under this paragraph.

Subd. 7a.

Referendum tax base replacement aid.

For each school district that
had a referendum allowance for fiscal year 2002 exceeding $415, for each separately
authorized referendum levy, the commissioner of revenue, in consultation with the
commissioner of education, shall certify the amount of the referendum levy in taxes
payable year 2001 attributable to the portion of the referendum allowance exceeding $415
levied against property classified as class 2, noncommercial 4c(1), or 4c(4), under section
273.13, excluding the portion of the tax paid by the portion of class 2a property consisting
of the house, garage, and surrounding one acre of land. The resulting amount must be
used to reduce the district's referendum levy amount otherwise determined, and must be
paid to the district each year that the referendum authority remains in effect, is renewed,
or new referendum authority is approved. The aid payable under this subdivision must
be subtracted from the district's referendum equalization aid under subdivision 7. The
referendum equalization aid after the subtraction must not be less than zero.

new text begin Subd. 7b. new text end

new text begin Referendum aid guarantee. new text end

new text begin (a) Notwithstanding subdivision 7, a
district's referendum equalization aid for fiscal year 2015 must not be less than the sum
of the referendum equalization aid the district would have received for fiscal year 2015
under Minnesota Statutes 2012, section 126C.17, subdivision 7, and the adjustment the
district would have received under Minnesota Statutes 2012, section 127A.47, subdivision
7, paragraphs (a), (b), and (c).
new text end

new text begin (b) Notwithstanding subdivision 7, referendum equalization aid for fiscal year 2016
and later, for a district qualifying for additional aid under paragraph (a) for fiscal year
2015, must not be less than the product of (1) the district's referendum equalization aid
for fiscal year 2015, times (2) the lesser of one or the ratio of the district's referendum
revenue for that school year to the district's referendum revenue for fiscal year 2015, times
(3) the lesser of one or the ratio of the district's referendum market value used for fiscal
year 2015 referendum equalization calculations to the district's referendum market value
used for that year's referendum equalization calculations.
new text end

Subd. 8.

Unequalized referendum levy.

Each year, a district may levy an amount
equal to the difference between its total referendum revenue according to subdivision 4
and its referendum equalization revenue according to subdivision 5.

Subd. 9.

Referendum revenue.

(a) The revenue authorized by section 126C.10,
subdivision 1
, may be increased in the amount approved by the voters of the district
at a referendum called for the purpose. The referendum may be called by the board.
The referendum must be conducted one or two calendar years before the increased levy
authority, if approved, first becomes payable. Only one election to approve an increase
may be held in a calendar year. Unless the referendum is conducted by mail under
subdivision 11, paragraph (a), the referendum must be held on the first Tuesday after the
first Monday in November. The ballot must state the maximum amount of the increased
revenue per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil unit. The ballot may state a schedule,
determined by the board, of increased revenue per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
unit that differs from year to year over the number of years for which the increased revenue
is authorized or may state that the amount shall increase annually by the rate of inflation.
For this purpose, the rate of inflation shall be the annual inflationary increase calculated
under subdivision 2, paragraph (b). The ballot may state that existing referendum levy
authority is expiring. In this case, the ballot may also compare the proposed levy authority
to the existing expiring levy authority, and express the proposed increase as the amount, if
any, over the expiring referendum levy authority. The ballot must designate the specific
number of years, not to exceed ten, for which the referendum authorization applies. The
ballot, including a ballot on the question to revoke or reduce the increased revenue amount
under paragraph (c), must abbreviate the term "per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
unit" as "per pupil." The notice required under section 275.60 may be modified to read, in
cases of renewing existing levies at the same amount per pupil as in the previous year:

"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING
TO EXTEND AN EXISTING PROPERTY TAX REFERENDUM THAT IS
SCHEDULED TO EXPIRE."

The ballot may contain a textual portion with the information required in this
subdivision and a question stating substantially the following:

"Shall the increase in the revenue proposed by (petition to) the board of .........,
School District No. .., be approved?"

If approved, an amount equal to the approved revenue per deleted text beginresident marginal cost
deleted text endnew text begin adjustednew text end pupil unit times the deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units for the school
year beginning in the year after the levy is certified shall be authorized for certification
for the number of years approved, if applicable, or until revoked or reduced by the voters
of the district at a subsequent referendum.

(b) The board must prepare and deliver by first class mail at least 15 days but no more
than 30 days before the day of the referendum to each taxpayer a notice of the referendum
and the proposed revenue increase. The board need not mail more than one notice to any
taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
those shown to be owners on the records of the county auditor or, in any county where
tax statements are mailed by the county treasurer, on the records of the county treasurer.
Every property owner whose name does not appear on the records of the county auditor
or the county treasurer is deemed to have waived this mailed notice unless the owner
has requested in writing that the county auditor or county treasurer, as the case may be,
include the name on the records for this purpose. The notice must project the anticipated
amount of tax increase in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the school district.

The notice for a referendum may state that an existing referendum levy is expiring
and project the anticipated amount of increase over the existing referendum levy in
the first year, if any, in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the district.

The notice must include the following statement: "Passage of this referendum will
result in an increase in your property taxes." However, in cases of renewing existing levies,
the notice may include the following statement: "Passage of this referendum extends an
existing operating referendum at the same amount per pupil as in the previous year."

(c) A referendum on the question of revoking or reducing the increased revenue
amount authorized pursuant to paragraph (a) may be called by the board. A referendum to
revoke or reduce the revenue amount must state the amount per resident marginal cost
pupil unit by which the authority is to be reduced. Revenue authority approved by the
voters of the district pursuant to paragraph (a) must be available to the school district at
least once before it is subject to a referendum on its revocation or reduction for subsequent
years. Only one revocation or reduction referendum may be held to revoke or reduce
referendum revenue for any specific year and for years thereafter.

(d) The approval of 50 percent plus one of those voting on the question is required to
pass a referendum authorized by this subdivision.

(e) At least 15 days before the day of the referendum, the district must submit a
copy of the notice required under paragraph (b) to the commissioner and to the county
auditor of each county in which the district is located. Within 15 days after the results
of the referendum have been certified by the board, or in the case of a recount, the
certification of the results of the recount by the canvassing board, the district must notify
the commissioner of the results of the referendum.

new text begin Subd. 9a. new text end

new text begin Board-approved referendum allowance. new text end

new text begin Notwithstanding subdivision
9, a school district may convert up to $300 per adjusted pupil unit of referendum authority
from voter approved to board approved by a board vote. A district with less than $300
per adjusted pupil unit of referendum authority may authorize new referendum authority
up to the difference between $300 per adjusted pupil unit and the district's referendum
authority. The board may authorize this levy for up to five years and may subsequently
reauthorize that authority in increments of up to five years.
new text end

Subd. 10.

School referendum levy; market value.

A school referendum levy must
be levied against the referendum market value of all taxable property as defined in section
126C.01, subdivision 3. Any referendum levy amount subject to the requirements of this
subdivision must be certified separately to the county auditor under section 275.07.

Subd. 11.

Referendum date.

(a) Except for a referendum held under paragraph (b),
any referendum under this section held on a day other than the first Tuesday after the first
Monday in November must be conducted by mail in accordance with section 204B.46.
Notwithstanding subdivision 9, paragraph (b), to the contrary, in the case of a referendum
conducted by mail under this paragraph, the notice required by subdivision 9, paragraph (b),
must be prepared and delivered by first-class mail at least 20 days before the referendum.

(b) In addition to the referenda allowed in subdivision 9, clause (a), the commissioner
may grant authority to a district to hold a referendum on a different day if the district is in
statutory operating debt and has an approved plan or has received an extension from the
department to file a plan to eliminate the statutory operating debt.

(c) The commissioner must approve, deny, or modify each district's request for a
referendum levy on a different day within 60 days of receiving the request from a district.

Subd. 13.

Referendum conversion allowance.

A school district that received
supplemental or transition revenue in fiscal year 2002 may convert its supplemental
revenue conversion allowance and transition revenue conversion allowance to additional
referendum allowance under subdivision 1 for fiscal year 2003 and thereafter. A majority
of the school board must approve the conversion at a public meeting before November 1,
2001. For a district with other referendum authority, the referendum conversion allowance
approved by the board continues until the portion of the district's other referendum
authority with the earliest expiration date after June 30, 2006, expires. For a district
with no other referendum authority, the referendum conversion allowance approved by
the board continues until June 30, 2012.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 6. new text beginOPERATING REFERENDUM FREEZE, FISCAL YEAR 2015.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 126C.17, subdivision 9, a school
district may not authorize an increase to its operating referendum in fiscal year 2015. A
school district may reauthorize an operating referendum that is expiring in fiscal year 2015.
new text end

new text begin (b) Paragraph (a) shall not apply to a district if, prior to June 30, 2013, the board
adopted a resolution to conduct a referendum in 2013.
new text end

new text begin (c) Paragraph (a) shall not apply to a district if the district did not authorize an
operating referendum in fiscal year 2014.
new text end

new text begin (d) Paragraph (a) shall not apply to a district if the district is in statutory operating
debt under Minnesota Statutes, section 123B.81, as of June 30, 2013, and has an approved
plan with the Department of Education.
new text end

ARTICLE 4

PROPERTY TAXES

Section 1.

Minnesota Statutes 2012, section 103B.102, subdivision 3, is amended to
read:


Subd. 3.

Evaluation and report.

The Board of Water and Soil Resources shall
evaluate performance, financial, and activity information for each local water management
entity. The board shall evaluate the entities' progress in accomplishing their adopted plans
on a regular basisnew text begin as determined by the board based on budget and operations of the local
water management entity
new text end, but not less than once every deleted text beginfivedeleted text endnew text begin tennew text end years. The board shall
maintain a summary of local water management entity performance on the board's Web site.
Beginning February 1, 2008, and annually thereafter, the board shall provide an analysis
of local water management entity performance to the chairs of the house of representatives
and senate committees having jurisdiction over environment and natural resources policy.

Sec. 2.

Minnesota Statutes 2012, section 103B.335, is amended to read:


103B.335 TAX LEVY AUTHORITY.

Subdivision 1.

Local water planning and management.

The governing body of
any county, municipality, or township may levy a tax in an amount required to implement
sections 103B.301 to 103B.355new text begin or a comprehensive watershed management plan as
defined in section 103B.3363
new text end.

Subd. 2.

Priority programs; conservation and watershed districts.

A county
may levy amounts necessary to pay the reasonable deleted text beginincreaseddeleted text end costs to soil and water
conservation districts and watershed districts of administering and implementing priority
programs identified in an approved and adopted plannew text begin or a comprehensive watershed
management plan as defined in section 103B.3363
new text end.

Sec. 3.

Minnesota Statutes 2012, section 103B.3369, subdivision 5, is amended to read:


Subd. 5.

Financial assistance.

A base grant may be awarded to a county that
provides a match utilizing a water implementation tax or other local source. A water
implementation tax that a county intends to use as a match to the base grant must be
levied at a rate new text beginsufficient to generate a minimum amount new text enddetermined by the board.
The board may award performance-based grants to local units of government that are
responsible for implementing elements of applicable portions of watershed management
plans, comprehensive plans, local water management plans, or comprehensive watershed
management plans, developed or amended, adopted and approved, according to chapter
103B, 103C, or 103D. Upon request by a local government unit, the board may also
award performance-based grants to local units of government to carry out TMDL
implementation plans as provided in chapter 114D, if the TMDL implementation plan has
been incorporated into the local water management plan according to the procedures for
approving comprehensive plans, watershed management plans, local water management
plans, or comprehensive watershed management plans under chapter 103B, 103C, or
103D, or if the TMDL implementation plan has undergone a public review process.
Notwithstanding section 16A.41, the board may award performance-based grants on an
advanced basis.new text begin The fee authorized in section 40A.152 may be used as a local match
or as a supplement to state funding to accomplish implementation of comprehensive
plans, watershed management plans, local water management plans, or comprehensive
watershed management plans under chapter 103B, 103C, or 103D.
new text end

Sec. 4.

Minnesota Statutes 2012, section 103C.501, subdivision 4, is amended to read:


Subd. 4.

Cost-sharing funds.

(a) The state board shall allocate deleted text beginat least 70 percent
of
deleted text end cost-sharing funds to areas with high priority erosion, sedimentation, or water quality
problems or water quantity problems due to altered hydrology. The areas must be selected
based on deleted text beginthe statewidedeleted text end priorities established by the state board.

new text begin (b) new text endThe allocated funds must be used for conservation practices for high priority
problems identified in the comprehensive and annual work plans of the districtsnew text begin, for
the technical assistance portion of the grant funds to leverage federal or other nonstate
funds, or to address high-priority needs identified in local water management plans or
comprehensive watershed management plans
new text end.

deleted text begin (b) The remaining cost-sharing funds may be allocated to districts as follows:
deleted text end

deleted text begin (1) for technical and administrative assistance, not more than 20 percent of the
funds; and
deleted text end

deleted text begin (2) for conservation practices for lower priority erosion, sedimentation, or water
quality problems.
deleted text end

Sec. 5.

Minnesota Statutes 2012, section 103F.405, subdivision 1, is amended to read:


Subdivision 1.

Authority.

Each statutory or home rule charter city, town, or
county that has planning and zoning authority under sections 366.10 to 366.19, 394.21
to 394.37, or 462.351 to 462.365 is encouraged to adopt a soil loss ordinance. The soil
loss ordinance must use the soil loss tolerance for each soil series described in the United
States deleted text beginSoildeleted text end new text beginNatural Resources new text endConservation Service Field Office Technical Guidenew text begin, or
another method approved by the Board of Water and Soil Resources,
new text end to determine the
soil loss limits, but the soil loss limits must be attainable by the best practicable soil
conservation practice. Ordinances adopted by local governments deleted text beginwithin the metropolitan
area defined in section 473.121
deleted text end must be consistent with deleted text beginlocal water management plans
adopted under section 103B.235
deleted text endnew text begin a comprehensive plan, local water management plan, or
watershed management plan developed or amended, adopted, and approved according
to chapter 103B, 103C, or 103D
new text end.

Sec. 6.

Minnesota Statutes 2012, section 168.012, subdivision 9, is amended to read:


Subd. 9.

Manufactured homes and park trailers.

Manufactured homes and park
trailers shall not be taxed as motor vehicles using the public streets and highways and shall
be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
section 273.125, manufactured homes and park trailers shall be taxed as personal property.
The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for
tax exemption shall be inapplicable to manufactured homes and park trailers, except
such manufactured homes as are held by a licensed dealer new text beginor limited dealer, as defined
in section 327B.04,
new text endand exempted as inventorynew text begin under subdivision 9anew text end. Travel trailers not
conspicuously displaying current registration plates on the property tax assessment date
shall be taxed as manufactured homes if occupied as human dwelling places.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
to read:


new text begin Subd. 9a. new text end

new text begin Manufactured home as dealer inventory. new text end

new text begin Manufactured homes as
defined in section 327.31, subdivision 6, shall be considered as dealer inventory, on the
January 2 assessment date, if the home is:
new text end

new text begin (1) listed as inventory and held by a licensed or limited dealer;
new text end

new text begin (2) unoccupied and not available for rent;
new text end

new text begin (3) connected or not connected to utilities when located in a manufactured home
park; and
new text end

new text begin (4) connected or not connected to utilities when located at a dealer's sales center.
new text end

new text begin The exemption under this subdivision is allowable for up to five assessment years after
the date a home is initially claimed as dealer inventory.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 8.

Minnesota Statutes 2012, section 270.41, subdivision 3, is amended to read:


Subd. 3.

deleted text beginLicenses; refusal or revocationdeleted text endnew text begin Assessor sanctions; refusal to licensenew text end.

new text begin (a) new text endThe board may new text begin(i) new text endrefuse to grant or renew, or may suspend or revoke, a license
of an applicant or licenseenew text begin, or (ii) censure, warn, or fine any licensed assessor, or any
other person employed by an assessment jurisdiction or contracting with an assessment
jurisdiction for the purpose of valuing or classifying property for property tax purposes,
new text end for any of the following causes or acts:

(1) failure to complete required training;

(2) inefficiency or neglect of duty;

(3) failure to comply with the Code of Conduct and Ethics for Licensed Minnesota
Assessors adopted by the board pursuant to Laws 2005, First Special Session chapter 3,
article 1, section 38;

(4) conviction of a crime involving moral turpitude; deleted text beginor
deleted text end

new text begin (5) failure to faithfully and fully perform his or her duties through malfeasance,
misfeasance, or nonfeasance; or
new text end

deleted text begin (5)deleted text endnew text begin (6)new text end any other cause or act that in the board's opinion warrants a refusal to issue
deleted text beginor suspension or revocation ofdeleted text end a licensenew text begin or the imposition of a sanction provided under
this subdivision
new text end.

new text begin (b) When appropriate for the level of infraction, a written warning must be given
to assessors who have no prior identified infractions. The warning must identify the
infraction and, as appropriate, detail future expectations of performance and behavior.
Fines must not exceed $1,000 for the first occurrence and must not exceed $3,000 for each
occurrence thereafter, and suspensions must not exceed one year for each occurrence,
depending in each case upon the severity of the infraction and the level of negligence or
intent. An action by the board to impose a sanction is subject to review in a contested
case hearing under chapter 14.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning July 1, 2013.
new text end

Sec. 9.

Minnesota Statutes 2012, section 270.41, is amended by adding a subdivision
to read:


new text begin Subd. 3a. new text end

new text begin Report on disciplinary actions. new text end

new text begin Each odd-numbered year, the board
must publish a report detailing the number and types of disciplinary actions recommended
by the commissioner of revenue under section 273.0645, subdivision 2, and the disposition
of those recommendations by the board. The report must be presented to the house of
representatives and senate committees with jurisdiction over property taxes by February 1
of each odd-numbered year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning July 1, 2013.
new text end

Sec. 10.

Minnesota Statutes 2012, section 270.45, is amended to read:


270.45 DISPOSITION OF FEESnew text begin AND FINESnew text end.

All fees new text beginand fines new text endso established and collected shall be paid to the commissioner of
management and budget for deposit in the general fund. The expenses of carrying out the
provisions of sections 270.41 to 270.50 shall be paid from appropriations made to the board.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning July 1, 2013.
new text end

Sec. 11.

new text begin [270C.9901] ASSESSOR ACCREDITATION.
new text end

new text begin Every individual who appraises or physically inspects real property for the purpose
of determining its valuation or classification for property tax purposes must obtain
licensure as an accredited Minnesota assessor from the State Board of Assessors by July 1,
2019, or within four years of that person having become licensed as a certified Minnesota
assessor, whichever is later.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 12.

Minnesota Statutes 2012, section 272.02, subdivision 39, is amended to read:


Subd. 39.

Economic development; public purpose.

The holding of property by a
political subdivision of the state for later resale for economic development purposes
shall be considered a public purpose in accordance with subdivision 8 for a period not to
exceed nine years, except thatnew text begin:
new text end

new text begin (1)new text end for property located in a city of deleted text begin5,000deleted text endnew text begin 20,000new text end population or under that is located
outside of the metropolitan area as defined in section 473.121, subdivision 2, the period
must not exceed 15 yearsdeleted text begin.deleted text endnew text begin; and
new text end

new text begin (2) for any property that was acquired on or after January 1, 2000, and on or before
December 31, 2010, and is located in a city, the period must not exceed 15 years.
new text end

The holding of property by a political subdivision of the state for later resale (1)
which is purchased or held for housing purposes, or (2) which meets the conditions
described in section 469.174, subdivision 10, shall be considered a public purpose in
accordance with subdivision 8.

The governing body of the political subdivision which acquires property which is
subject to this subdivision shall after the purchase of the property certify to the city or
county assessor whether the property is held for economic development purposes or
housing purposes, or whether it meets the conditions of section 469.174, subdivision 10.
If the property is acquired for economic development purposes and buildings or other
improvements are constructed after acquisition of the property, and if more than one-half
of the floor space of the buildings or improvements which is available for lease to or use
by a private individual, corporation, or other entity is leased to or otherwise used by
a private individual, corporation, or other entity the provisions of this subdivision shall
not apply to the property. This subdivision shall not create an exemption from section
272.01, subdivision 2; 272.68; 273.19; or 469.040, subdivision 3; or other provision of
law providing for the taxation of or for payments in lieu of taxes for publicly held property
which is leased, loaned, or otherwise made available and used by a private person.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 and
thereafter and for taxes payable in 2014 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 98. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) was classified as 3a under section 273.13, subdivision 24, for taxes payable
in 2013;
new text end

new text begin (2) is located in a city of the first class with a population greater than 300,000 as of
the 2010 federal census;
new text end

new text begin (3) was on January 2, 2012, and is for the current assessment owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end

new text begin (4) is used exclusively for tribal purposes or institutions of purely public charity as
defined in subdivision 7.
new text end

new text begin (b) For purposes of this subdivision, a "tribal purpose" means a public purpose
as defined in subdivision 8 and includes noncommercial tribal government activities.
Property that qualifies for the exemption under this subdivision is limited to no more than
two contiguous parcels and structures that do not exceed in the aggregate 20,000 square
feet. Property acquired for single-family housing, market-rate apartments, agriculture, or
forestry does not qualify for this exemption. The exemption created by this subdivision
expires with taxes payable in 2024.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 14.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 99. new text end

new text begin Electric generation facility; personal property. new text end

new text begin (a) Notwithstanding
subdivision 9, clause (a), and section 453.54, subdivision 20, attached machinery and
other personal property which is part of an electric generation facility that exceeds five
megawatts of installed capacity and meets the requirements of this subdivision is exempt.
At the time of construction, the facility must be:
new text end

new text begin (1) designed to utilize natural gas as a primary fuel;
new text end

new text begin (2) owned and operated by a municipal power agency as defined in section 453.52,
subdivision 8;
new text end

new text begin (3) designed to utilize reciprocating engines paired with generators to produce
electrical power;
new text end

new text begin (4) located within the service territory of a municipal power agency's electrical
municipal utility that serves load exclusively in a metropolitan county as defined in
section 473.121, subdivision 4; and
new text end

new text begin (5) designed to connect directly with a municipality's substation.
new text end

new text begin (b) Construction of the facility must be commenced after June 1, 2013, and before
June 1, 2017. 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 end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013, taxes
payable in 2014, and thereafter.
new text end

Sec. 15.

Minnesota Statutes 2012, section 273.061, subdivision 2, is amended to read:


Subd. 2.

Term; vacancy.

(a) The terms of county assessors appointed under this
section shall be four years. A new term shall begin on January 1 of every fourth year
after 1973. When any vacancy in the office occurs, the board of county commissioners,
within 90 days thereafter, shall fill the same by appointment for the remainder of the term,
following the procedure prescribed in subdivision 1. The term of the county assessor
may be terminated by the board of county commissioners at any time, on charges of
malfeasance, misfeasance, or nonfeasance by the commissioner of revenue. If the board
of county commissioners does not intend to reappoint a county assessor who has been
certified by the state Board of Assessors, the board shall present written notice to the
county assessor not later than 90 days prior to the termination of the assessor's term, that it
does not intend to reappoint the assessor. If written notice is not timely made, the county
assessor will automatically be reappointed by the board of county commissioners.

deleted text begin The commissioner of revenue may recommend to the state Board of Assessors the
nonrenewal, suspension, or revocation of an assessor's license as provided in sections
270.41 to 270.50.
deleted text end

(b) In the event of a vacancy in the office of county assessor, through death,
resignation or other reasons, the deputy (or chief deputy, if more than one) shall perform
the functions of the office. If there is no deputy, the county auditor shall designate a person
to perform the duties of the office until an appointment is made as provided in clause (a).
Such person shall perform the duties of the office for a period not exceeding 90 days
during which the county board must appoint a county assessor. Such 90-day period may,
however, be extended by written approval of the commissioner of revenue.

(c) In the case of the first appointment under paragraph (a) of a county assessor who
is accredited but who does not have senior accreditation, an approval of the appointment
by the commissioner shall be provisional, provided that a county assessor appointed to
a provisional term under this paragraph must reapply to the commissioner at the end of
the provisional term. A provisional term may not exceed two years. The commissioner
shall not approve the appointment for the remainder of the four-year term unless the
assessor has obtained senior accreditation.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning July 1, 2013.
new text end

Sec. 16.

Minnesota Statutes 2012, section 273.0645, is amended to read:


273.0645 COMMISSIONER REVIEW OF deleted text beginLOCALdeleted text end ASSESSMENT
PRACTICES.

new text begin Subdivision 1. new text end

new text begin Local assessment practices. new text end

The commissioner of revenue must
review the assessment practices in a taxing jurisdiction if requested in writing by a
qualifying number of property owners in that taxing jurisdiction. The request must be
signed by the greater of:

(1) ten percent of the registered voters who voted in the last general election; or

(2) five property owners.

The request must identify the city, town, or county and describe why a review is
sought for that taxing jurisdiction. The commissioner must conduct the review in a
reasonable amount of time and report the findings to the county board of the affected
county, to the affected city council or town board, if the review is for a specific city or
town, and to the property owner designated in the request as the person to receive the
report on behalf of all the property owners who signed the request. The commissioner
must also provide the report electronically to all property owners who signed the request
and provided an e-mail address in order to receive the report electronically.

new text begin Subd. 2. new text end

new text begin Nonfeasance, misfeasance, and malfeasance. new text end

new text begin County assessors may file a
written complaint with the commissioner of revenue detailing allegations of nonfeasance,
misfeasance, or malfeasance by a local assessor. After receiving a complaint from a county
assessor, the commissioner must complete an investigation and recommend an appropriate
action to the State Board of Assessors. The commissioner is not required to have a written
complaint from a county assessor in order to conduct an investigation and recommend an
action to the board. Active investigative data relating to the investigation of complaints
against an assessor by the commissioner of revenue are subject to section 13.39.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 17.

Minnesota Statutes 2012, section 273.117, is amended to read:


273.117 CONSERVATION PROPERTY TAX VALUATION.

The value of real property which is subject to a conservation restriction or easement
deleted text beginmay be adjusteddeleted text endnew text begin shall not be reducednew text end by the assessor if:

(a) the restriction or easement is for a conservation purpose as defined in section
84.64, subdivision 2, and is recorded on the property;new text begin and
new text end

(b) the property is being used in accordance with the terms of the conservation
restriction or easement.

new text begin This section does not apply to (1) conservation restrictions or easements covering
riparian buffers along lakes, rivers, and streams that are used for water quantity or quality
control; or (2) to easements in a county that has adopted, by referendum, a program to
protect farmland and natural areas since 1999.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 and
thereafter, and for taxes payable in 2014 and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2012, section 273.13, subdivision 25, is amended to read:


Subd. 25.

Class 4.

(a) Class 4a is residential real estate containing four or more
units and used or held for use by the owner or by the tenants or lessees of the owner
as a residence for rental periods of 30 days or more, excluding property qualifying for
class 4d. Class 4a also includes hospitals licensed under sections 144.50 to 144.56, other
than hospitals exempt under section 272.02, and contiguous property used for hospital
purposes, without regard to whether the property has been platted or subdivided. The
market value of class 4a property has a class rate of 1.25 percent.

(b) Class 4b includes:

(1) residential real estate containing less than four units that does not qualify as class
4bb, other than seasonal residential recreational property;

(2) manufactured homes not classified under any other provision;

(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead
farm classified under subdivision 23, paragraph (b) containing two or three units; and

(4) unimproved property that is classified residential as determined under subdivision
33.

The market value of class 4b property has a class rate of 1.25 percent.

(c) Class 4bb includesdeleted text begin:
deleted text end

deleted text begin (1)deleted text end nonhomestead residential real estate containing one unit, other than seasonal
residential recreational property; and

deleted text begin (2)deleted text end a single family dwelling, garage, and surrounding one acre of property on a
nonhomestead farm classified under subdivision 23, paragraph (b).

Class 4bb property has the same class rates as class 1a property under subdivision 22.

Property that has been classified as seasonal residential recreational property at
any time during which it has been owned by the current owner or spouse of the current
owner does not qualify for class 4bb.

(d) Class 4c property includes:

(1) except as provided in subdivision 22, paragraph (c), real and personal property
devoted to commercial temporary and seasonal residential occupancy for recreation
purposes, for not more than 250 days in the year preceding the year of assessment. For
purposes of this clause, property is devoted to a commercial purpose on a specific day
if any portion of the property is used for residential occupancy, and a fee is charged for
residential occupancy. Class 4c property under this clause must contain three or more
rental units. A "rental unit" is defined as a cabin, condominium, townhouse, sleeping room,
or individual camping site equipped with water and electrical hookups for recreational
vehicles. A camping pad offered for rent by a property that otherwise qualifies for class
4c under this clause is also class 4c under this clause regardless of the term of the rental
agreement, as long as the use of the camping pad does not exceed 250 days. In order for a
property to be classified under this clause, either (i) the business located on the property
must provide recreational activities, at least 40 percent of the annual gross lodging receipts
related to the property must be from business conducted during 90 consecutive days,
and either (A) at least 60 percent of all paid bookings by lodging guests during the year
must be for periods of at least two consecutive nights; or (B) at least 20 percent of the
annual gross receipts must be from charges for providing recreational activities, or (ii) the
business must contain 20 or fewer rental units, and must be located in a township or a city
with a population of 2,500 or less located outside the metropolitan area, as defined under
section 473.121, subdivision 2, that contains a portion of a state trail administered by the
Department of Natural Resources. For purposes of item (i)(A), a paid booking of five or
more nights shall be counted as two bookings. Class 4c property also includes commercial
use real property used exclusively for recreational purposes in conjunction with other class
4c property classified under this clause and devoted to temporary and seasonal residential
occupancy for recreational purposes, up to a total of two acres, provided the property is
not devoted to commercial recreational use for more than 250 days in the year preceding
the year of assessment and is located within two miles of the class 4c property with which
it is used. In order for a property to qualify for classification under this clause, the owner
must submit a declaration to the assessor designating the cabins or units occupied for 250
days or less in the year preceding the year of assessment by January 15 of the assessment
year. Those cabins or units and a proportionate share of the land on which they are located
must be designated class 4c under this clause as otherwise provided. The remainder of the
cabins or units and a proportionate share of the land on which they are located will be
designated as class 3a. The owner of property desiring designation as class 4c property
under this clause must provide guest registers or other records demonstrating that the units
for which class 4c designation is sought were not occupied for more than 250 days in the
year preceding the assessment if so requested. The portion of a property operated as a
(1) restaurant, (2) bar, (3) gift shop, (4) conference center or meeting room, and (5) other
nonresidential facility operated on a commercial basis not directly related to temporary and
seasonal residential occupancy for recreation purposes does not qualify for class 4c. For
the purposes of this paragraph, "recreational activities" means renting ice fishing houses,
boats and motors, snowmobiles, downhill or cross-country ski equipment; providing
marina services, launch services, or guide services; or selling bait and fishing tackle;

(2) qualified property used as a golf course if:

(i) it is open to the public on a daily fee basis. It may charge membership fees or
dues, but a membership fee may not be required in order to use the property for golfing,
and its green fees for golfing must be comparable to green fees typically charged by
municipal courses; and

(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).

A structure used as a clubhouse, restaurant, or place of refreshment in conjunction
with the golf course is classified as class 3a property;

(3) real property up to a maximum of three acres of land owned and used by a
nonprofit community service oriented organization and not used for residential purposes
on either a temporary or permanent basis, provided that:

(i) the property is not used for a revenue-producing activity for more than six days
in the calendar year preceding the year of assessment; or

(ii) the organization makes annual charitable contributions and donations at least
equal to the property's previous year's property taxes and the property is allowed to be
used for public and community meetings or events for no charge, as appropriate to the
size of the facility.

For purposes of this clause:

(A) "charitable contributions and donations" has the same meaning as lawful
gambling purposes under section 349.12, subdivision 25, excluding those purposes
relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;

(B) "property taxes" excludes the state general tax;

(C) a "nonprofit community service oriented organization" means any corporation,
society, association, foundation, or institution organized and operated exclusively for
charitable, religious, fraternal, civic, or educational purposes, and which is exempt from
federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal
Revenue Code; and

(D) "revenue-producing activities" shall include but not be limited to property or that
portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt
liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling
alley, a retail store, gambling conducted by organizations licensed under chapter 349, an
insurance business, or office or other space leased or rented to a lessee who conducts a
for-profit enterprise on the premises.

Any portion of the property not qualifying under either item (i) or (ii) is class 3a.
The use of the property for social events open exclusively to members and their guests
for periods of less than 24 hours, when an admission is not charged nor any revenues are
received by the organization shall not be considered a revenue-producing activity.

The organization shall maintain records of its charitable contributions and donations
and of public meetings and events held on the property and make them available upon
request any time to the assessor to ensure eligibility. An organization meeting the
requirement under item (ii) must file an application by May 1 with the assessor for
eligibility for the current year's assessment. The commissioner shall prescribe a uniform
application form and instructions;

(4) postsecondary student housing of not more than one acre of land that is owned by
a nonprofit corporation organized under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or housing located within two
miles of the border of a college campus;

(5)(i) manufactured home parks as defined in section 327.14, subdivision 3,
excluding manufactured home parks described in section 273.124, subdivision 3a, and (ii)
manufactured home parks as defined in section 327.14, subdivision 3, that are described in
section 273.124, subdivision 3a;

(6) real property that is actively and exclusively devoted to indoor fitness, health,
social, recreational, and related uses, is owned and operated by a not-for-profit corporation,
and is located within the metropolitan area as defined in section 473.121, subdivision 2;

(7) a leased or privately owned noncommercial aircraft storage hangar not exempt
under section 272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land is on an airport owned or operated by a city, town, county, Metropolitan
Airports Commission, or group thereof; and

(ii) the land lease, or any ordinance or signed agreement restricting the use of the
leased premise, prohibits commercial activity performed at the hangar.

If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must
be filed by the new owner with the assessor of the county where the property is located
within 60 days of the sale;

(8) a privately owned noncommercial aircraft storage hangar not exempt under
section 272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land abuts a public airport; and

(ii) the owner of the aircraft storage hangar provides the assessor with a signed
agreement restricting the use of the premises, prohibiting commercial use or activity
performed at the hangar; and

(9) residential real estate, a portion of which is used by the owner for homestead
purposes, and that is also a place of lodging, if all of the following criteria are met:

(i) rooms are provided for rent to transient guests that generally stay for periods
of 14 or fewer days;

(ii) meals are provided to persons who rent rooms, the cost of which is incorporated
in the basic room rate;

(iii) meals are not provided to the general public except for special events on fewer
than seven days in the calendar year preceding the year of the assessment; and

(iv) the owner is the operator of the property.

The market value subject to the 4c classification under this clause is limited to
five rental units. Any rental units on the property in excess of five, must be valued and
assessed as class 3a. The portion of the property used for purposes of a homestead by the
owner must be classified as class 1a property under subdivision 22;

(10) real property up to a maximum of three acres and operated as a restaurant
as defined under section 157.15, subdivision 12, provided it: (A) is located on a lake
as defined under section 103G.005, subdivision 15, paragraph (a), clause (3); and (B)
is either devoted to commercial purposes for not more than 250 consecutive days, or
receives at least 60 percent of its annual gross receipts from business conducted during
four consecutive months. Gross receipts from the sale of alcoholic beverages must be
included in determining the property's qualification under subitem (B). The property's
primary business must be as a restaurant and not as a bar. Gross receipts from gift shop
sales located on the premises must be excluded. Owners of real property desiring 4c
classification under this clause must submit an annual declaration to the assessor by
February 1 of the current assessment year, based on the property's relevant information for
the preceding assessment year;

(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used
as a marina, as defined in section 86A.20, subdivision 5, which is made accessible to
the public and devoted to recreational use for marina services. The marina owner must
annually provide evidence to the assessor that it provides services, including lake or river
access to the public by means of an access ramp or other facility that is either located on
the property of the marina or at a publicly owned site that abuts the property of the marina.
No more than 800 feet of lakeshore may be included in this classification. Buildings used
in conjunction with a marina for marina services, including but not limited to buildings
used to provide food and beverage services, fuel, boat repairs, or the sale of bait or fishing
tackle, are classified as class 3a property; and

(12) real and personal property devoted to noncommercial temporary and seasonal
residential occupancy for recreation purposes.

Class 4c property has a class rate of 1.5 percent of market value, except that (i) each
parcel of noncommercial seasonal residential recreational property under clause (12)
has the same class rates as class 4bb property, (ii) manufactured home parks assessed
under clause (5), item (i), have the same class rate as class 4b property, and the market
value of manufactured home parks assessed under clause (5), item (ii), has the same class
rate as class 4d property if more than 50 percent of the lots in the park are occupied by
shareholders in the cooperative corporation or association and a class rate of one percent if
50 percent or less of the lots are so occupied, (iii) commercial-use seasonal residential
recreational property and marina recreational land as described in clause (11), has a
class rate of one percent for the first $500,000 of market value, and 1.25 percent for the
remaining market value, (iv) the market value of property described in clause (4) has a
class rate of one percent, (v) the market value of property described in clauses (2), (6), and
(10) has a class rate of 1.25 percent, and (vi) that portion of the market value of property
in clause (9) qualifying for class 4c property has a class rate of 1.25 percent.

(e) Class 4d property is qualifying low-income rental housing certified to the assessor
by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion
of the units in the building qualify as low-income rental housing units as certified under
section 273.128, subdivision 3, only the proportion of qualifying units to the total number
of units in the building qualify for class 4d. The remaining portion of the building shall be
classified by the assessor based upon its use. Class 4d also includes the same proportion of
land as the qualifying low-income rental housing units are to the total units in the building.
For all properties qualifying as class 4d, the market value determined by the assessor must
be based on the normal approach to value using normal unrestricted rents.

new text begin (f) The first tier of market value of new text endclass 4d property has a class rate of 0.75 percent.
new text begin The remaining value of class 4d property has a class rate of 0.25 percent. For the purposes
of this paragraph, the "first tier of market value of class 4d property" means the market
value of each housing unit up to the first tier limit. For the purposes of this paragraph, all
class 4d property value must be assigned to individual housing units. The first tier limit is
$100,000 for assessment year 2014. For subsequent years, the limit is adjusted each year
by the average statewide change in estimated market value of property classified as class 4a
and 4d under this section for the previous assessment year, excluding valuation change due
to new construction, rounded to the nearest $1,000, provided, however, that the limit may
never be less than $100,000. Beginning with assessment year 2015, the commissioner of
revenue must certify the limit for each assessment year by November 1 of the previous year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2014.
new text end

Sec. 19.

Minnesota Statutes 2012, section 279.01, subdivision 1, is amended to read:


Subdivision 1.

Due dates; penalties.

Except as provided in deleted text beginsubdivisiondeleted text endnew text begin subdivisions
new text end 3 deleted text beginor 4deleted text endnew text begin to 5new text end, on May 16 or 21 days after the postmark date on the envelope containing the
property tax statement, whichever is later, a penalty accrues and thereafter is charged upon
all unpaid taxes on real estate on the current lists in the hands of the county treasurer. The
penalty is at a rate of two percent on homestead property until May 31 and four percent on
June 1. The penalty on nonhomestead property is at a rate of four percent until May 31 and
eight percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
after the postmark date on the envelope containing the property tax statements, whichever
is later, on commercial use real property used for seasonal residential recreational purposes
and classified as class 1c or 4c, and on other commercial use real property classified as
class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
class 3a property is earned during the months of May, June, July, and August. In order for
the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
or 21 days after the postmark date on the envelope containing the property tax statement,
whichever is later, without penalty, the owner of the property must attach an affidavit
to the payment attesting to compliance with the income provision of this subdivision.
Thereafter, for both homestead and nonhomestead property, on the first day of each month
beginning July 1, up to and including October 1 following, an additional penalty of one
percent for each month accrues and is charged on all such unpaid taxes provided that if the
due date was extended beyond May 15 as the result of any delay in mailing property tax
statements no additional penalty shall accrue if the tax is paid by the extended due date. If
the tax is not paid by the extended due date, then all penalties that would have accrued if
the due date had been May 15 shall be charged. When the taxes against any tract or lot
exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
date on the envelope containing the property tax statement, whichever is later; and, if so
paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
16 following, without penalty; but, if not so paid, then a penalty of two percent accrues
thereon for homestead property and a penalty of four percent on nonhomestead property.
Thereafter, for homestead property, on the first day of November an additional penalty of
four percent accrues and on the first day of December following, an additional penalty of
two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
property, on the first day of November and December following, an additional penalty of
four percent for each month accrues and is charged on all such unpaid taxes. If one-half of
such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope
containing the property tax statement, whichever is later, the same may be paid at any time
prior to October 16, with accrued penalties to the date of payment added, and thereupon
no penalty attaches to the remaining one-half until October 16 following.

This section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.

A county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
installments as provided in this subdivision.

The county treasurer may accept payments of more or less than the exact amount of
a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.

Sec. 20.

Minnesota Statutes 2012, section 279.01, is amended by adding a subdivision
to read:


new text begin Subd. 5. new text end

new text begin Federal active service exception. new text end

new text begin In the case of a homestead property
owned by an individual who is on federal active service, as defined in section 190.05,
subdivision 5c, as a member of the National Guard or a reserve component, a four-month
grace period is granted for complying with the due dates imposed by subdivision 1. During
this period, no late fees or penalties shall accrue against the property. The due date for
property taxes owed under this chapter for an individual covered by this subdivision shall
be September 15 for taxes due on May 15, and February 15 of the following year for taxes
due on October 15. A taxpayer making a payment under this subdivision must accompany
the payment with a signed copy of the taxpayer's orders or form DD214 showing the
dates of active service which clearly indicate that the taxpayer was in active service as a
member of the National Guard or a reserve component on the date the payment was due.
This grace period applies to all homestead property owned by individuals on federal active
service, as herein defined, for all of that property's due dates which fall on a day that is
included in the taxpayer's federal active service.
new text end

Sec. 21.

Minnesota Statutes 2012, section 279.02, is amended to read:


279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.

new text begin Subdivision 1. new text end

new text begin Delinquent property; rates. new text end

On the first business day in January, of
each year, the county treasurer shall return the tax lists on hand to the county auditor, who
shall compare the same with the statements receipted for by the treasurer on file in the
auditor's office and each tract or lot of real property against which the taxes, or any part
thereof, remain unpaid, shall be deemed delinquent, and thereupon an additional penalty
of two percent on the amount of the original tax remaining unpaid shall immediately
accrue and thereafter be charged upon all such delinquent taxes; and any auditor who
shall make out and deliver any statement of delinquent taxes without including therein
the penalties imposed by law, and any treasurer who shall receive payment of such taxes
without including in such payment all items as shown on the auditor's statement, shall be
liable to the county for the amounts of any items omitted.

new text begin Subd. 2. new text end

new text begin Federal active service exception. new text end

new text begin Notwithstanding subdivision 1, a
homestead property owned by an individual who is on federal active service, as defined
in section 190.05, subdivision 5c, as a member of the National Guard or a reserve
component, shall not be deemed delinquent under this section if the due dates imposed
under section 279.01 fall on a day in which the individual was on federal active service.
new text end

Sec. 22.

Minnesota Statutes 2012, section 279.37, subdivision 1a, is amended to read:


Subd. 1a.

Class 3a property.

(a) The delinquent taxes upon a parcel of property
which was classified class 3a, for the previous year's assessment deleted text beginand had a total market
value of $500,000 or less for that same assessment
deleted text end shall be eligible to be composed into a
confession of judgmentnew text begin with the approval of the county auditornew text end. Property qualifying under
this subdivision shall be subject to the same provisions as provided in this section except
as provided in paragraphs (b) to deleted text begin(d)deleted text endnew text begin (f)new text end.

(b) Current year taxes and penalty due at the time the confession of judgment
is entered must be paid.

(c) The down payment must include all special assessments due in the current tax
year, all delinquent special assessments, and 20 percent of the ad valorem tax, penalties,
and interest accrued against the parcel. The balance remaining is payable in four equal
annual installments.new text begin A municipality as defined in section 429.011, cities of the first class,
and other special assessment authorities, that have certified special assessments against
any parcel of property, may, through resolution, waive the requirement of payment of all
current and delinquent special assessments at the time the confession is entered. If the
municipality, city, or authority grants the waiver, 100 percent of all current year taxes,
special assessments, and penalties due at the time, along with 20 percent of all delinquent
taxes, special assessments, penalties, interest, and fees must be paid. The balance
remaining shall be subject to and included in the installment plan.
new text end

new text begin (d) When there are current and delinquent special assessments certified and billed
against a parcel, the assessment authority or municipality as defined in section 429.011
may abate under section 375.192, subdivision 2, all special assessments and the penalty
and interest affiliated with the special assessments, and reassess the special assessments,
penalties, and interest accrued thereon, under section 429.071, subdivision 2. The
municipality shall notify the county auditor of its intent to reassess as a precondition
to the entry of the confession of judgment. Upon the notice to abate and reassess, the
municipality shall, through resolution, notify the county auditor to remove all current
and delinquent special assessments and the accrued penalty and interest on the special
assessments, and the payment of all or a portion of the current and delinquent assessments
shall not be required as part of the down payment due at the time the confession of
judgment is entered in accordance with paragraph (c).
new text end

deleted text begin (d)deleted text endnew text begin (e)new text end The amounts entered in judgment bear interest at the rate provided in section
279.03, subdivision 1a, commencing with the date the judgment is entered. The interest
rate is subject to change each year on the unpaid balance in the manner provided in section
279.03, subdivision 1a.

new text begin (f) The county auditor may require conditions on properties including, but not
limited to, environmental remediation action plan requirements, restrictions, or covenants,
when considering a request for approval of eligibility for composition into a confession of
judgment for delinquent taxes upon a parcel of property which was classified class 3a for
the previous year's assessment.
new text end

Sec. 23.

Minnesota Statutes 2012, section 279.37, subdivision 2, is amended to read:


Subd. 2.

Installment payments.

The 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. new text beginUnless the
property is subject to subdivision 1a,
new text endwith the offer, the owner shallnew text begin (i)new text end tender one-tenth of
the amount of the delinquent taxes, costs, penalty, and interest, and deleted text beginshalldeleted text endnew text begin (ii)new text end 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. The 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 new text beginor one-fifth new text endof the amount of the taxes, costs, penalty, and interest stated above.
I agree to pay the balance of the judgment in ninenew text begin or fournew text end 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 .............., ......."

Sec. 24.

Minnesota Statutes 2012, section 281.14, is amended to read:


281.14 EXPIRATION OF TIME FOR REDEMPTION.

The time for redemption from any tax sale, whether made to the state or to a private
person, shall not expire until notice of expiration of redemption, as provided in section
deleted text begin281.13deleted text endnew text begin 281.17new text end, shall have been given.

Sec. 25.

Minnesota Statutes 2012, section 281.17, is amended to read:


281.17 PERIOD FOR REDEMPTION.

Except for properties for which the period of redemption has been limited under
sections 281.173 and 281.174, the following periods for redemption apply.

The period of redemption for all lands sold to the state at a tax judgment sale shall
be three years from the date of sale to the state of Minnesota deleted text beginif the land is within an
incorporated area unless it is: (a) nonagricultural homesteaded land as defined in section
273.13, subdivision 22; (b) homesteaded agricultural land as defined in section 273.13,
subdivision 23
, paragraph (a); or (c) seasonal residential recreational land as defined in
section 273.13, subdivision 22, paragraph (c), or 25, paragraph (d), clause (1), for which
the period of redemption is five years from the date of sale to the state of Minnesota
deleted text end.

The period of redemption for homesteaded lands as defined in section 273.13,
subdivision 22
, located in a targeted neighborhood as defined in Laws 1987, chapter 386,
article 6, section 4, and sold to the state at a tax judgment sale is three years from the date
of sale. The period of redemption for all lands located in a targeted neighborhood as
defined in Laws 1987, chapter 386, article 6, section 4, except (1) homesteaded lands as
defined in section 273.13, subdivision 22, and (2) for periods of redemption beginning
after June 30, 1991, but before July 1, 1996, lands located in the Loring Park targeted
neighborhood on which a notice of lis pendens has been served, and sold to the state at a
tax judgment sale is one year from the date of sale.

The period of redemption for all real property constituting a mixed municipal solid
waste disposal facility that is a qualified facility under section 115B.39, subdivision 1, is
one year from the date of the sale to the state of Minnesota.

deleted text begin The period of redemption for all other lands sold to the state at a tax judgment
sale shall be five years from the date of sale, except that the period of redemption for
nonhomesteaded agricultural land as defined in section 273.13, subdivision 23, paragraph
(b), shall be two years from the date of sale if at that time that property is owned by a
person who owns one or more parcels of property on which taxes are delinquent, and the
delinquent taxes are more than 25 percent of the prior year's school district levy.
deleted text end

Sec. 26.

Minnesota Statutes 2012, section 287.05, is amended by adding a subdivision
to read:


new text begin Subd. 10. new text end

new text begin Hennepin and Ramsey Counties. new text end

new text begin For properties located in Hennepin
and Ramsey Counties, the county may impose an additional mortgage registry tax as
defined in sections 383A.80 and 383B.80.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 27.

new text begin [287.40] HENNEPIN AND RAMSEY COUNTIES.
new text end

new text begin For properties located in Hennepin and Ramsey Counties, the county may impose an
additional deed tax as defined in sections 383A.80 and 383B.80.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 28.

Minnesota Statutes 2012, section 383A.80, subdivision 4, is amended to read:


Subd. 4.

Expiration.

The authority to impose the tax under this section expires
January 1, deleted text begin2013deleted text endnew text begin 2028new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for all deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 29.

Minnesota Statutes 2012, section 383B.80, subdivision 4, is amended to read:


Subd. 4.

Expiration.

The authority to impose the tax under this section expires
January 1, deleted text begin2013deleted text endnew text begin 2028new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for all deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 30.

Minnesota Statutes 2012, section 428A.101, is amended to read:


428A.101 DEADLINE FOR SPECIAL SERVICE DISTRICT UNDER
GENERAL LAW.

The establishment of a new special service district after June 30, deleted text begin2013deleted text endnew text begin 2028new text end, requires
enactment of a special law authorizing the establishment.

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.

Minnesota Statutes 2012, section 428A.21, is amended to read:


428A.21 DEADLINE FOR HOUSING IMPROVEMENT DISTRICTS UNDER
GENERAL LAW.

The establishment of a new housing improvement area after June 30, deleted text begin2013deleted text endnew text begin 2028new text end,
requires enactment of a special law authorizing the establishment of the area.

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.

Minnesota Statutes 2012, section 473F.08, subdivision 3a, is amended to read:


Subd. 3a.

Bloomington computation.

new text begin(a) new text endBeginning in 1987 and each subsequent
year through 1998, the city of Bloomington shall determine the interest payments for that
year for the bonds which have been sold for the highway improvements pursuant to Laws
1986, chapter 391, section 2, paragraph (g). Effective for property taxes payable in 1988
through property taxes payable in 1999, after the Hennepin County auditor has computed
the areawide portion of the levy for the city of Bloomington pursuant to subdivision 3,
clause (a), the auditor shall annually add a dollar amount to the city of Bloomington's
areawide portion of the levy equal to the amount which has been certified to the auditor
by the city of Bloomington for the interest payments for that year for the bonds which
were sold for highway improvements. The total areawide portion of the levy for the city
of Bloomington including the additional amount for interest repayment certified pursuant
to this subdivision shall be certified by the Hennepin County auditor to the administrative
auditor pursuant to subdivision 5. The Hennepin County auditor shall distribute to the
city of Bloomington the additional areawide portion of the levy computed pursuant to this
subdivision at the same time that payments are made to the other counties pursuant to
subdivision 7a. For property taxes payable from the year 2009 through deleted text begin2018deleted text endnew text begin 2014new text end, the
Hennepin County auditor shall adjust Bloomington's contribution to the areawide gross tax
capacity upward each year by a value equal to ten percent of the total additional areawide
levy distributed to Bloomington under this subdivision from 1988 to 1999, divided by the
areawide tax rate for taxes payable in the previous year.

new text begin (b) For property taxes payable from 2015 through 2018, the administrative auditor
shall increase the areawide net tax capacity each year by an amount equal to ten percent of
the total additional areawide levy distributed to Bloomington under this subdivision from
1988 to 1999, divided by the areawide tax rate for taxes payable in the previous year. The
administrative auditor must notify the commissioner of revenue of the amount determined
by multiplying the increase in the areawide net tax capacity by the areawide tax rate
determined under subdivision 5. The commissioner of revenue must pay the amount
determined each payable year to the administrative auditor in two installments on July 10
and November 10, for distribution and settlement as provided in subdivision 7a.
new text end

new text begin (c) A sum sufficient to meet the obligations under this subdivision is annually
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 beginning with taxes payable in 2015.
new text end