HF 983

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/10/2021 04:08pm

A bill for an act
relating to taxation; property; allowing for early withdrawal from the Sustainable
Forest Incentive Act; amending Minnesota Statutes 2020, section 290C.10.

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

Section 1.

Minnesota Statutes 2020, section 290C.10, is amended to read:

290C.10 WITHDRAWAL PROCEDURES.

(a) The current owner of land enrolled under the sustainable forest incentive program
for a minimum of one-half the number of years of the covenant's minimum duration may
notify the commissioner of the intent to terminate enrollment. Within 90 days of receipt of
notice to terminate enrollment, the commissioner shall inform the claimant in writing,
acknowledging receipt of this notice and indicating the effective date of termination from
the sustainable forest incentive program. Termination of enrollment in the sustainable forest
incentive program occurs on January 1 of the calendar year following receipt by the
commissioner of the termination notice, but no earlier than January 1 of the fifth, 11th, or
26th calendar year for the eight-, 20-, or 50-year respective minimum covenant, subject to
the applicable covenant duration period under section 290C.055. After the commissioner
issues an effective date of termination, a claimant wishing to continue the land's enrollment
in the sustainable forest incentive program beyond the termination date must apply for
enrollment as prescribed in section 290C.04. A claimant who withdraws a parcel of land
from this program may not reenroll the parcel for a period of three years. Within 90 days
after the termination date, the commissioner shall execute and acknowledge a document
releasing the land from the covenant required under this chapter. The document must be
mailed to the claimant and is entitled to be recorded.

(b) Notwithstanding paragraph (a), on request of the claimant, the commissioner may
allow early withdrawal from the Sustainable Forest Incentive Act without penalty when the
state of Minnesota, any local government unit, or any other entity which has the power of
eminent domain acquires title or possession to the land for a public purpose. In the case of
an eligible acquisition under this paragraph, the commissioner shall execute and acknowledge
a document releasing the land acquired by the state, local government unit, or other entity
from the covenant.

(c) Notwithstanding paragraph (a), upon request of the claimant, the commissioner shall
allow early withdrawal from the Sustainable Forest Incentive Act without penalty when a
government or nonprofit entity acquires a permanent conservation easement on the enrolled
property and the conservation easement is at least as restrictive as the covenant required
under section 290C.04. The commissioner of natural resources must notify the commissioner
of lands acquired under this paragraph that are eligible for withdrawal. In the case of an
eligible easement acquisition under this paragraph, the commissioner shall execute and
acknowledge a document releasing the land subject to the easement from the covenant.

(d) Notwithstanding paragraph (a), upon request of the claimant, the commissioner shall
allow early withdrawal from the Sustainable Forest Incentive Act without penalty for land
that is subject to fee or easement acquisition or lease to the state of Minnesota or a political
subdivision of the state for the public purpose of a paved trail. The commissioner of natural
resources must notify the commissioner of lands acquired under this paragraph that are
eligible for withdrawal. In the case of an eligible fee or easement acquisition or lease under
this paragraph, the commissioner shall execute and acknowledge a document releasing the
land subject to fee or easement acquisition or lease by the state or political subdivision of
the state.

(e) new text begin Notwithstanding paragraph (a), upon request of the claimant, the commissioner shall
allow early withdrawal from the Sustainable Forest Incentive Act, without penalty, for land
to be conveyed to the state of Minnesota for the Boundary Waters Canoe Area Wilderness
private forest land exchange with The Conservation Fund. The commissioner of natural
resources must notify the commissioner of lands that are eligible for withdrawal under this
paragraph, and the commissioner shall execute and acknowledge a document releasing the
land from the covenant.
new text end

new text begin (f) new text end All other enrolled land must remain in the program.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end