MN Legislature

Accessibility menu

Bills use visual text formatting such as stricken text to denote deleted language, and underlined text to denote new language. For users of the jaws screenreader it is recommended to configure jaws to use the proofreading scheme which will alter the pitch of the reading voice when reading stricken and underlined text. Instructions for configuring your jaws reader are provided by following this link.
If you can not or do not wish to configure your screen reader, deleted language will begin with the phrase "deleted text begin" and be followed by the phrase "deleted text end", new language will begin with the phrase "new text begin" and be followed by "new text end". Skip to text of HF 1441.

Menu

Revisor of Statutes Menu

HF 1441

as introduced - 87th Legislature (2011 - 2012) Posted on 06/21/2017 11:01am

KEY: stricken = removed, old language. underscored = added, new language.

Pdf

Rtf

Version List Authors and Status

A bill for an act
relating to stadiums; providing for a new National Football League stadium
in Minnesota; establishing a site selection process; providing for a Minnesota
Stadium Authority; abolishing the Metropolitan Sports Facilities Commission;
authorizing the imposition of certain taxes; authorizing the sale and issuance
of revenue bonds; appropriating money; amending Minnesota Statutes 2010,
sections 3.971, subdivision 6; 3.9741, by adding a subdivision; 10A.01,
subdivision 35; 13.55, subdivision 1; 297A.61, subdivisions 3, 27; 297A.71, by
adding a subdivision; 340A.404, subdivision 1; 352.01, subdivision 2a; 473.121,
subdivision 5a; 473.164; 473.565, subdivision 1; proposing coding for new law
in Minnesota Statutes, chapter 295; proposing coding for new law as Minnesota
Statutes, chapter 473J; repealing Minnesota Statutes 2010, sections 137.50,
subdivision 5; 473.551; 473.552; 473.553, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 9,
10, 11, 12, 13; 473.556, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16,
17; 473.561; 473.564, subdivisions 2, 3; 473.572; 473.581; 473.592, subdivision
1; 473.595; 473.5955; 473.596; 473.598; 473.599; 473.5995; 473.76.

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

ARTICLE 1

MINNESOTA STADIUM AUTHORITY

Section 1.

Minnesota Statutes 2010, section 3.971, subdivision 6, is amended to read:


Subd. 6.

Financial audits.

The legislative auditor shall audit the financial
statements of the state of Minnesota required by section 16A.50 and, as resources permit,
shall audit Minnesota State Colleges and Universities, the University of Minnesota, state
agencies, departments, boards, commissions, courts, and other state organizations subject
to audit by the legislative auditor, including the State Agricultural Society, Agricultural
Utilization Research Institute, Enterprise Minnesota, Inc., Minnesota Historical
Society, Labor Interpretive Center, Minnesota Partnership for Action Against Tobacco,
Metropolitan Sports Facilities Commission, Minnesota Stadium Authority, Metropolitan
Airports Commission, and Metropolitan Mosquito Control District. Financial audits
must be conducted according to generally accepted government auditing standards. The
legislative auditor shall see that all provisions of law respecting the appropriate and
economic use of public funds are complied with and may, as part of a financial audit or
separately, investigate allegations of noncompliance.

Sec. 2.

Minnesota Statutes 2010, section 3.9741, is amended by adding a subdivision
to read:


Subd. 4.

Minnesota Stadium Authority.

Upon the audit of the financial accounts
and affairs of the Minnesota Stadium Authority, the authority is liable to the state for the
total cost and expenses of the audit, including the salaries paid to the examiners while
actually engaged in making the examination. The legislative auditor may bill the authority
either monthly or at the completion of the audit. All collections received for the audits
must be deposited in the general fund.

Sec. 3.

Minnesota Statutes 2010, section 10A.01, subdivision 35, is amended to read:


Subd. 35.

Public official.

"Public official" means any:

(1) member of the legislature;

(2) individual employed by the legislature as secretary of the senate, legislative
auditor, chief clerk of the house of representatives, revisor of statutes, or researcher,
legislative analyst, or attorney in the Office of Senate Counsel and Research or House
Research;

(3) constitutional officer in the executive branch and the officer's chief administrative
deputy;

(4) solicitor general or deputy, assistant, or special assistant attorney general;

(5) commissioner, deputy commissioner, or assistant commissioner of any state
department or agency as listed in section 15.01 or 15.06, or the state chief information
officer;

(6) member, chief administrative officer, or deputy chief administrative officer of a
state board or commission that has either the power to adopt, amend, or repeal rules under
chapter 14, or the power to adjudicate contested cases or appeals under chapter 14;

(7) individual employed in the executive branch who is authorized to adopt, amend,
or repeal rules under chapter 14 or adjudicate contested cases under chapter 14;

(8) executive director of the State Board of Investment;

(9) deputy of any official listed in clauses (7) and (8);

(10) judge of the Workers' Compensation Court of Appeals;

(11) administrative law judge or compensation judge in the State Office of
Administrative Hearings or unemployment law judge in the Department of Employment
and Economic Development;

(12) member, regional administrator, division director, general counsel, or operations
manager of the Metropolitan Council;

(13) member or chief administrator of a metropolitan agency;

(14) director of the Division of Alcohol and Gambling Enforcement in the
Department of Public Safety;

(15) member or executive director of the Higher Education Facilities Authority;

(16) member of the board of directors or president of Enterprise Minnesota, Inc.;

(17) member of the board of directors or executive director of the Minnesota State
High School League;

(18) member of the Minnesota Ballpark Authority established in section 473.755;

(19) citizen member of the Legislative-Citizen Commission on Minnesota Resources;

(20) manager of a watershed district, or member of a watershed management
organization as defined under section 103B.205, subdivision 13;

(21) supervisor of a soil and water conservation district;

(22) director of Explore Minnesota Tourism; or

(23) citizen member of the Lessard-Sams Outdoor Heritage Council established
in section 97A.056 . ; or

(24) member or chief executive of the Minnesota Stadium Authority established
in section 473J.07.

Sec. 4.

[295.61] SPORTS MEMORABILIA GROSS RECEIPTS TAX.

Subdivision 1.

Definitions.

(a) For purposes of this section, the following terms
have the meanings given, unless the context clearly indicates otherwise.

(b) "Commissioner" means the commissioner of revenue.

(c) "Sale" means a transfer of title or possession of tangible personal property,
whether absolutely or conditionally.

(d) "Sports memorabilia" means items available for sale to the public that are sold
under a license granted by any professional sports league or a team that is a franchise of a
professional sports league, or an affiliate or subsidiary of a league or a team, including:

(1) one-of-a-kind items related to sports figures, teams, or events;

(2) trading cards;

(3) photographs;

(4) clothing;

(5) sports event licensed items;

(6) sports equipment; and

(7) similar items.

(e) "Wholesale" or "sale at wholesale" means a sale to a retailer, as defined in section
297A.61, subdivision 9, for the purpose of reselling the property to a third party.

(f) "Wholesaler" means any person making wholesale sales of sports memorabilia
to purchasers in the state.

Subd. 2.

Imposition.

A tax is imposed on each sale at wholesale of sports
memorabilia equal to ten percent of the gross revenues from the sale.

Subd. 3.

Estimated payments; annual return.

(a) Each wholesaler must make
estimated payments of the tax for the calendar year to the commissioner in quarterly
installments by April 15, July 15, October 15, and January 15 of the following calendar
year. Estimated tax payments are not required if the tax for the calendar year is less than
$500. An underpayment of estimated installments bears interest at the rate specified in
section 270C.40, from the due date of the payment until paid or until the due date of the
annual return at the rate specified in section 270C.40. An underpayment of an estimated
installment is the difference between the amount paid and the lesser of (1) 90 percent of
one-quarter of the tax for the calendar year, or (2) the tax for the actual gross revenues
received during the quarter.

(b) A taxpayer with an aggregate tax liability of $10,000 or more during a fiscal
year ending June 30, must remit all liabilities by funds transfer as defined in section
336.4A-104, paragraph (a), in the next calendar year. The funds-transfer payment date,
as defined in section 336.4A-401, is on or before the first funds-transfer business day
after the date the tax is due.

(c) The taxpayer must file an annual return reconciling the estimated payments by
March 15 of the following calendar year.

(d) The estimated payments and annual return must contain the information and be
in the form prescribed by the commissioner.

Subd. 4.

Compensating use tax.

If the tax is not paid under subdivision 2, a
compensating tax is imposed on possession for sale or use of sports memorabilia in the
state. The rate of tax equals the rate under subdivision 2 and must be paid by the possessor
of the items.

Subd. 5.

Administrative provisions.

Unless specifically provided otherwise by this
section, the audit, assessment, refund, penalty, interest, enforcement, collection remedies,
appeal, and administrative provisions of chapters 270C and 289A that apply to taxes
imposed under chapter 297A apply to taxes imposed under this section.

Subd. 6.

Disposition of revenues.

The commissioner shall deposit the revenues
from the tax in the general fund.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2011.

Sec. 5.

Minnesota Statutes 2010, section 297A.61, subdivision 3, is amended to read:


Subd. 3.

Sale and purchase.

(a) "Sale" and "purchase" include, but are not limited
to, each of the transactions listed in this subdivision.

(b) Sale and purchase include:

(1) any transfer of title or possession, or both, of tangible personal property, whether
absolutely or conditionally, for a consideration in money or by exchange or barter; and

(2) the leasing of or the granting of a license to use or consume, for a consideration
in money or by exchange or barter, tangible personal property, other than a manufactured
home used for residential purposes for a continuous period of 30 days or more.

(c) Sale and purchase include the production, fabrication, printing, or processing of
tangible personal property for a consideration for consumers who furnish either directly or
indirectly the materials used in the production, fabrication, printing, or processing.

(d) Sale and purchase include the preparing for a consideration of food.
Notwithstanding section 297A.67, subdivision 2, taxable food includes, but is not limited
to, the following:

(1) prepared food sold by the retailer;

(2) soft drinks;

(3) candy;

(4) dietary supplements; and

(5) all food sold through vending machines.

(e) A sale and a purchase includes the furnishing for a consideration of electricity,
gas, water, or steam for use or consumption within this state.

(f) A sale and a purchase includes the transfer for a consideration of prewritten
computer software whether delivered electronically, by load and leave, or otherwise.

(g) A sale and a purchase includes the furnishing for a consideration of the following
services:

(1) the privilege of admission to places of amusement, recreational areas, product
exhibition and selling events,
or athletic events, including the rental of box seats, suites,
sky boxes, and similar in the stadium constructed under chapter 473J,
and the making
available of amusement devices, tanning facilities, reducing salons, steam baths, Turkish
baths, health clubs, and spas or athletic facilities;

(2) lodging and related services by a hotel, rooming house, resort, campground,
motel, or trailer camp, including furnishing the guest of the facility with access to
telecommunication services, and the granting of any similar license to use real property
in a specific facility, other than the renting or leasing of it for a continuous period of
30 days or more under an enforceable written agreement that may not be terminated
without prior notice;

(3) nonresidential parking services, whether on a contractual, hourly, or other
periodic basis, except for parking at a meter;

(4) the granting of membership in a club, association, or other organization if:

(i) the club, association, or other organization makes available for the use of its
members sports and athletic facilities, without regard to whether a separate charge is
assessed for use of the facilities; and

(ii) use of the sports and athletic facility is not made available to the general public
on the same basis as it is made available to members.

Granting of membership means both onetime initiation fees and periodic membership
dues. Sports and athletic facilities include golf courses; tennis, racquetball, handball, and
squash courts; basketball and volleyball facilities; running tracks; exercise equipment;
swimming pools; and other similar athletic or sports facilities;

(5) delivery of aggregate materials by a third party, excluding delivery of aggregate
material used in road construction, and delivery of concrete block by a third party if
the delivery would be subject to the sales tax if provided by the seller of the concrete
block; and

(6) services as provided in this clause:

(i) laundry and dry cleaning services including cleaning, pressing, repairing, altering,
and storing clothes, linen services and supply, cleaning and blocking hats, and carpet,
drapery, upholstery, and industrial cleaning. Laundry and dry cleaning services do not
include services provided by coin operated facilities operated by the customer;

(ii) motor vehicle washing, waxing, and cleaning services, including services
provided by coin operated facilities operated by the customer, and rustproofing,
undercoating, and towing of motor vehicles;

(iii) building and residential cleaning, maintenance, and disinfecting services and
pest control and exterminating services;

(iv) detective, security, burglar, fire alarm, and armored car services; but not
including services performed within the jurisdiction they serve by off-duty licensed peace
officers as defined in section 626.84, subdivision 1, or services provided by a nonprofit
organization for monitoring and electronic surveillance of persons placed on in-home
detention pursuant to court order or under the direction of the Minnesota Department
of Corrections;

(v) pet grooming services;

(vi) lawn care, fertilizing, mowing, spraying and sprigging services; garden planting
and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor
plant care; tree, bush, shrub, and stump removal, except when performed as part of a land
clearing contract as defined in section 297A.68, subdivision 40; and tree trimming for
public utility lines. Services performed under a construction contract for the installation of
shrubbery, plants, sod, trees, bushes, and similar items are not taxable;

(vii) massages, except when provided by a licensed health care facility or
professional or upon written referral from a licensed health care facility or professional for
treatment of illness, injury, or disease; and

(viii) the furnishing of lodging, board, and care services for animals in kennels and
other similar arrangements, but excluding veterinary and horse boarding services.

In applying the provisions of this chapter, the terms "tangible personal property"
and "retail sale" include taxable services listed in clause (6), items (i) to (vi) and (viii),
and the provision of these taxable services, unless specifically provided otherwise.
Services performed by an employee for an employer are not taxable. Services performed
by a partnership or association for another partnership or association are not taxable if
one of the entities owns or controls more than 80 percent of the voting power of the
equity interest in the other entity. Services performed between members of an affiliated
group of corporations are not taxable. For purposes of the preceding sentence, "affiliated
group of corporations" means those entities that would be classified as members of an
affiliated group as defined under United States Code, title 26, section 1504, disregarding
the exclusions in section 1504(b).

For purposes of clause (5), "road construction" means construction of (1) public
roads, (2) cartways, and (3) private roads in townships located outside of the seven-county
metropolitan area up to the point of the emergency response location sign.

(h) A sale and a purchase includes the furnishing for a consideration of tangible
personal property or taxable services by the United States or any of its agencies or
instrumentalities, or the state of Minnesota, its agencies, instrumentalities, or political
subdivisions.

(i) A sale and a purchase includes the furnishing for a consideration of
telecommunications services, ancillary services associated with telecommunication
services, cable television services, direct satellite services, and ring tones.
Telecommunication services include, but are not limited to, the following services,
as defined in section 297A.669: air-to-ground radiotelephone service, mobile
telecommunication service, postpaid calling service, prepaid calling service, prepaid
wireless calling service, and private communication services. The services in this
paragraph are taxed to the extent allowed under federal law.

(j) A sale and a purchase includes the furnishing for a consideration of installation if
the installation charges would be subject to the sales tax if the installation were provided
by the seller of the item being installed.

(k) A sale and a purchase includes the rental of a vehicle by a motor vehicle dealer
to a customer when (1) the vehicle is rented by the customer for a consideration, or (2)
the motor vehicle dealer is reimbursed pursuant to a service contract as defined in section
59B.02, subdivision 11.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2011.

Sec. 6.

Minnesota Statutes 2010, section 297A.61, subdivision 27, is amended to read:


Subd. 27.

Direct satellite service.

"Direct satellite service" means programming
and programming services, including digital video recording services, and the subscriber
interaction, if any, required for the selection of service
transmitted or broadcast by satellite
directly to the subscriber's premises without the use of ground receiving or distribution
equipment, except at the subscriber's premises or in the uplink process to the satellite.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2011.

Sec. 7.

Minnesota Statutes 2010, section 297A.71, is amended by adding a subdivision
to read:


Subd. 43.

Building materials, football stadium.

Materials and supplies used or
consumed in, and equipment incorporated into, the construction or improvement of the
football stadium and public infrastructure constructed pursuant to this act are exempt. This
subdivision expires one year after the date that the first national football league game is
played in the stadium for materials, supplies, and equipment used in the stadium, and five
years after the issuance of the first bonds under section 473J.15 for materials, supplies,
and equipment used in the public infrastructure.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2011.

Sec. 8.

Minnesota Statutes 2010, section 340A.404, subdivision 1, is amended to read:


Subdivision 1.

Cities.

(a) A city may issue an on-sale intoxicating liquor license to
the following establishments located within its jurisdiction:

(1) hotels;

(2) restaurants;

(3) bowling centers;

(4) clubs or congressionally chartered veterans organizations with the approval of
the commissioner, provided that the organization has been in existence for at least three
years and liquor sales will only be to members and bona fide guests, except that a club
may permit the general public to participate in a wine tasting conducted at the club under
section 340A.419;

(5) sports facilities located on land owned or leased by the Minnesota Stadium
Authority;

(5) (6) sports facilities located on land owned by the Metropolitan Sports
Commission; and

(6) (7) exclusive liquor stores.

(b) A city may issue an on-sale intoxicating liquor license, an on-sale wine license,
or an on-sale malt liquor license to a theater within the city, notwithstanding any law, local
ordinance, or charter provision. A license issued under this paragraph authorizes sales on
all days of the week to persons attending events at the theater.

(c) A city may issue an on-sale intoxicating liquor license, an on-sale wine license,
or an on-sale malt liquor license to a convention center within the city, notwithstanding
any law, local ordinance, or charter provision. A license issued under this paragraph
authorizes sales on all days of the week to persons attending events at the convention
center. This paragraph does not apply to convention centers located in the seven-county
metropolitan area.

Sec. 9.

Minnesota Statutes 2010, section 352.01, subdivision 2a, is amended to read:


Subd. 2a.

Included employees.

(a) "State employee" includes:

(1) employees of the Minnesota Historical Society;

(2) employees of the State Horticultural Society;

(3) employees of the Minnesota Crop Improvement Association;

(4) employees of the adjutant general whose salaries are paid from federal funds and
who are not covered by any federal civilian employees retirement system;

(5) employees of the Minnesota State Colleges and Universities who are employed
under the university or college activities program;

(6) currently contributing employees covered by the system who are temporarily
employed by the legislature during a legislative session or any currently contributing
employee employed for any special service as defined in subdivision 2b, clause (8);

(7) employees of the legislature who are appointed without a limit on the duration
of their employment and persons employed or designated by the legislature or by a
legislative committee or commission or other competent authority to conduct a special
inquiry, investigation, examination, or installation;

(8) trainees who are employed on a full-time established training program
performing the duties of the classified position for which they will be eligible to receive
immediate appointment at the completion of the training period;

(9) employees of the Minnesota Safety Council;

(10) any employees who are on authorized leave of absence from the Transit
Operating Division of the former Metropolitan Transit Commission and who are employed
by the labor organization which is the exclusive bargaining agent representing employees
of the Transit Operating Division;

(11) employees of the Metropolitan Council, Metropolitan Parks and Open Space
Commission, Metropolitan Sports Facilities Commission, or Metropolitan Mosquito
Control Commission unless excluded under subdivision 2b or are covered by another
public pension fund or plan under section 473.415, subdivision 3;

(12) judges of the Tax Court;

(13) personnel who were employed on June 30, 1992, by the University of
Minnesota in the management, operation, or maintenance of its heating plant facilities,
whose employment transfers to an employer assuming operation of the heating plant
facilities, so long as the person is employed at the University of Minnesota heating plant
by that employer or by its successor organization;

(14) personnel who are employed as seasonal employees in the classified or
unclassified service;

(15) persons who are employed by the Department of Commerce as a peace officer
in the Insurance Fraud Prevention Division under section 45.0135 who have attained the
mandatory retirement age specified in section 43A.34, subdivision 4;

(16) employees of the University of Minnesota unless excluded under subdivision
2b, clause (3);

(17) employees of the Middle Management Association whose employment began
after July 1, 2007, and to whom section 352.029 does not apply; and

(18) employees of the Minnesota Government Engineers Council to whom section
352.029 does not apply. ; and

(19) employees of the Minnesota Stadium Authority.

(b) Employees specified in paragraph (a), clause (13), are included employees under
paragraph (a) if employer and employee contributions are made in a timely manner in the
amounts required by section 352.04. Employee contributions must be deducted from
salary. Employer contributions are the sole obligation of the employer assuming operation
of the University of Minnesota heating plant facilities or any successor organizations to
that employer.

Sec. 10.

[473J.01] PURPOSE.

The purpose of this chapter is to provide for the construction, financing, and
long-term use of a stadium primarily as a venue for professional football. The legislature
finds and declares that the expenditure of public money for this purpose is necessary and
serves a public purpose, and that property acquired by the Minnesota Stadium Authority
for the construction of the stadium and related public infrastructure is acquired for a public
use or public purpose under chapter 117. The legislature further finds and declares that
any provision in a lease or use agreement with a professional football team that requires
the team to play all of its home games in a publicly funded stadium, with the occasional
exception of a game played elsewhere for marketing purposes, for the duration of the
lease or use agreement serves a unique public purpose for which the remedies of specific
performance and injunctive relief are essential to its enforcement. The legislature further
finds and declares that government assistance to facilitate the presence of professional
football provides to the state of Minnesota and its citizens highly valued intangible
benefits that are virtually impossible to quantify and, therefore, not recoverable even if
the government receives monetary damages in the event of a team's breach of contract.
Minnesota courts are, therefore, charged with protecting those benefits through the use
of specific performance and injunctive relief as provided in this chapter and in the lease
and use agreements.

Sec. 11.

[473J.03] DEFINITIONS.

Subdivision 1.

Application.

For the purposes of this chapter, the terms defined in
this section have the meanings given them, except as otherwise expressly provided or
indicated by the context.

Subd. 2.

Authority.

"Authority" means the Minnesota Stadium Authority
established under section 473J.07.

Subd. 3.

City.

"City" means the city in which the stadium is located.

Subd. 4.

County.

"County" means the county in which the stadium is located.

Subd. 5.

Development area.

"Development area" means the stadium site and
adjacent area, as specified by the city or county in the final agreement with the authority.

Subd. 6.

Stadium.

"Stadium" means the stadium suitable for professional football
to be designed, constructed, and financed under this chapter. A stadium must have a roof
that covers the stadium.

Subd. 7.

Stadium costs.

"Stadium costs" means the costs of acquiring land, the
costs of on-site infrastructure, and of designing, constructing, and equipping a stadium
suitable for professional football.

Subd. 8.

Public infrastructure.

"Public infrastructure" means all property,
facilities, and improvements determined by the authority to facilitate the development and
use of the stadium, including but not limited to property and improvements for drainage,
environmental remediation, parking, roadways, walkways, skyways, pedestrian bridges,
bicycle paths, and transit improvements to facilitate public access to the stadium, lighting,
landscaping, utilities, streets, and streetscapes.

Subd. 9.

Streetscape.

"Streetscape" means improvements to streets and sidewalks
or other public rights-of-way for the purpose of enhancing the movement, safety,
convenience, or enjoyment of stadium patrons and other pedestrians, including decorative
lighting and surfaces, plantings, display and exhibit space, adornments, seating, and
transit and bus shelters.

Subd. 10.

Team.

"Team" means the owner and operator of the professional football
team known as of the effective date of this chapter as the Minnesota Vikings or any team
owned and operated by someone who purchases or otherwise takes ownership or control
of or reconstitutes the professional football team known as the Minnesota Vikings.

Sec. 12.

[473J.07] MINNESOTA STADIUM AUTHORITY.

Subdivision 1.

Established.

The Minnesota Stadium Authority is established as a
public body, corporate and politic, and political subdivision of the state.

Subd. 2.

Membership during site selection process.

(a) The Minnesota Stadium
Authority consists of five members, all appointed by and serving at the pleasure of the
governor. One must be a resident of Hennepin County, one must be a resident of Ramsey
County, and three must reside outside of Hennepin and Ramsey counties. Section 15.0597
applies to the appointments. The governor shall select one of the five members to serve as
chair. Members must not be elected or appointed officials of any political subdivision.

(b) During the site selection process, the Metropolitan Sports Facilities Commission
shall provide staff, meeting space, and administrative support for the authority and
compensate members of the authority as provided in section 15.0575, subdivision 3.

(c) This subdivision expires upon selection of a site.

Subd. 3.

Membership upon selection of a site.

(a) Upon selection of a site, the
authority shall consist of seven members.

(b) The chair and two members shall be appointed by the governor from among the
members of the authority established under subdivision 2. One member appointed by the
governor shall serve until December 31 of the third year following appointment and the
other shall serve until December 31 of the sixth year following appointment. Thereafter,
members appointed by the governor shall serve six-year terms, beginning January 1.
Each member serves until a successor is appointed and takes office. The chair serves at
the pleasure of the governor. All members appointed by the governor must reside outside
the political subdivision in which the stadium is located and must not be appointed or
elected officials of any political subdivision.

(c) The governing body of the political subdivision in which the stadium is located
shall appoint four members to the authority. Two members appointed by the governing
body of the political subdivision in which the stadium is located shall serve until
December 31 of the third year following appointment and two members shall serve until
December 31 of the sixth year following appointment. Thereafter, members appointed
under this paragraph shall serve six-year terms beginning January 1. Each member serves
until a successor is appointed and takes office. Members appointed under this paragraph
may reside within the political subdivision in which the stadium is located but must not be
appointed or elected officials of any political subdivision.

Subd. 4.

Compensation.

The authority may compensate its members as provided
in section 15.0575.

Subd. 5.

Chair.

The chair presides at all meetings of the authority, if present, and
performs all other assigned duties and functions. The authority may appoint from among
its members a vice-chair to act for the chair during the temporary absence or disability of
the chair.

Subd. 6.

Removal.

A member, other than the chair, may be removed by the
appointing authority only for misfeasance, malfeasance, or nonfeasance in office, upon
written charges and after an opportunity to be heard in defense of the charges.

Subd. 7.

Bylaws.

The authority shall adopt bylaws to establish rules of procedure,
the powers and duties of its officers, and other matters relating to the governance of the
authority and the exercise of its powers. Except as provided in this section, the bylaws
adopted under this subdivision must be similar in form and substance to bylaws adopted
by the Metropolitan Sports Facilities Commission pursuant to Minnesota Statutes 2010,
section 473.553.

Subd. 8.

Audit.

The legislative auditor shall audit the books and accounts of the
authority once each year or as often as the legislative auditor's funds and personnel permit.
The authority shall pay the total cost of the audit pursuant to section 3.9741.

Subd. 9.

Executive director; employees.

Within 30 days of the first meeting of the
members, the authority shall appoint an executive director to serve as the chief executive
officer of the authority. The executive director serves at the pleasure of the authority and
receives compensation as determined by it. The executive director is responsible for the
operation, management, and promotion of activities of the authority, as prescribed by the
authority. The executive director has the powers necessarily incident to the performance
of duties required and powers granted by the authority, but does not have authority
to incur liability or make expenditures on behalf of the authority without general or
specific directions by the authority, as shown by the bylaws or minutes of a meeting of the
authority. The executive director is responsible for hiring, supervision, and dismissal of all
other employees of the authority.

Subd. 10.

Web site.

The authority shall establish a Web site for purposes of
providing information to the public concerning all actions taken by the authority. At a
minimum, the Web site must contain a current version of the authority's bylaws, notices
of upcoming meetings, minutes of the authority's meetings, and contact telephone and
facsimile numbers for public comments.

Sec. 13.

[473J.075] SITE SELECTION.

Subdivision 1.

Duties.

The authority shall solicit and evaluate proposals for locating
a new stadium. The authority shall also make the final selection of a new stadium site.
The authority shall complete site selection by February 15, 2012. The governor may by
proclamation extend this deadline for a period not to exceed 90 days.

Subd. 2.

Compensation, expenses; staff.

The authority shall provide staff, meeting
space, and administrative support for the site selection process.

Subd. 3.

Proposals solicited.

The authority shall issue a request for proposals for
political subdivisions to be selected to finance and construct a stadium for the team. This
request must be published in the State Register and contain, at a minimum, the following
requirements:

(1) a requirement that all proposals specify a location for the new stadium or a
process for selecting a site in an expeditious fashion;

(2) a list of taxes, fees, and expenditures that will form the commitment of the
political subdivision or subdivisions to the financing of the stadium; and

(3) a list of amenities, infrastructure, and other improvements that will be offered
to the team and the Minnesota Stadium Authority created under this act, as part of the
proposal for location of the new stadium.

Subd. 4.

Evaluation of proposals.

The authority shall receive all proposals and
upon receipt shall promptly publish their contents. The authority shall select a winning
proposal after consultation with the team and shall negotiate all necessary agreements with
the selected political subdivisions necessary to begin the process of constructing a stadium.

Subd. 5.

Open meetings; data practices.

Except as otherwise provided in this
section, chapters 13 and 13D apply to the committee.

Subd. 6.

Bids; state contribution.

The following revenues generated under this act
must be used as the state share of each proposal:

(1) a pro sports memorabilia gross receipts tax; a player income tax surcharge; a
state tax on luxury boxes at the stadium; a sales tax on direct satellite services; a sales
tax exemption for stadium construction; a property tax exemption on the stadium; and
revenues from a dedicated sports theme lottery game;

(2) the state of Minnesota is not required to provide additional funding or resources
not explicitly required or allowed under this act and no bid will include such revenues; and

(3) all provisions of this chapter must be reflected in any proposal, but a specific
modification of a provision of this chapter may be proposed as a part of a proposal.

Subd. 7.

Bids; local share.

A political subdivision submitting a proposal to finance
and construct a stadium must include in its proposal a resolution adopted by its governing
body in support of the proposal. The proposal may, at the discretion of the bidding
political subdivision, contain the following provisions:

(1) use of a local sales tax at a rate not to exceed 0.5 percent;

(2) use of liquor taxes at a rate not to exceed 3 percent;

(3) use of a lodging tax at a rate not to exceed 3 percent;

(4) use of an entertainment tax at a rate not to exceed 3 percent;

(5) use of admissions taxes at an amount not to exceed $1 per ticket;

(6) use of a food and beverage tax at a rate not to exceed 3 percent; and

(7) use of any other locally generated taxes, revenues, or contributions not contained
within this act, provided that all such must either be currently in use or are subject to
later approval by subsequent legislation.

Subd. 8.

Bids; special allowances.

The following specific provisions may be
included in a bid as specified:

(1) for a bid from a jurisdiction within Hennepin County, with county approval,
excess funds from the sales tax used to finance the Minnesota Twins stadium in Laws
2006, chapter 257, section 12, subdivision 10, may be redirected towards construction of a
stadium under this act, and the sales tax revenues generated after all debt for the Twins
stadium may be redirected to a stadium under this act;

(2) for a bid from the city of Minneapolis, tax revenues generated for repayment of
the convention center bonds, as allowed under Laws 1986, chapter 396, section 4, may be
used for construction of a stadium under this act;

(3) for a bid involving more than one political subdivision, up to 60 percent of
local taxes levied under this act in political subdivisions where the stadium will not be
located may be reserved by those political subdivisions for the express purpose of funding
repair, rehabilitation, or operation of publicly owned facilities of regional or statewide
significance; and

(4) a bid may call for sale of municipal bonds by the city or county, or for use of the
Metropolitan Council for sale of bonds.

EFFECTIVE DATE.

This section is effective the day following final enactment
and expires 30 days after the selection of a winning bid for a stadium site, or on February
15, 2012, whichever is earlier. The governor may extend this section by proclamation for
a period not to exceed 90 days.

Sec. 14.

[473J.09] POWERS, DUTIES OF THE AUTHORITY.

Subdivision 1.

Actions.

The authority may sue and be sued. The authority is a
public body and the stadium and public infrastructure are public improvements within the
meaning of chapter 562. The authority is a municipality within the meaning of chapter 466.

Subd. 2.

Acquisition of property.

The authority may acquire from any public or
private entity by lease, purchase, gift, or devise all necessary right, title, and interest in
and to real property, air rights, and personal property deemed necessary to the purposes
contemplated by this chapter.

Subd. 3.

Disposition of property.

The authority may sell, lease, or otherwise
dispose of any real or personal property acquired by the authority that is no longer required
for accomplishment of the authority's purposes. The property may be sold in accordance
with the procedures provided by section 469.065, except subdivisions 6 and 7, to the
extent the authority deems it to be practical and consistent with this chapter. Title to the
stadium must not be transferred or sold prior to the effective date of enactment of any
legislation approving such transfer or sale.

Subd. 4.

Data practices; open meetings.

Except as otherwise provided in this
chapter, the authority is subject to chapters 13 and 13D.

Subd. 5.

Facility operation.

The authority may equip, improve, operate, manage,
maintain, and control the stadium and related facilities constructed, remodeled, or acquired
under this chapter, subject to the rights and obligations transferred to and assumed by the
team or other user under the terms of a lease or use agreement, but in no case may a lease
or use agreement permit smoking in the stadium.

Subd. 6.

Employees; contracts for services.

The authority may employ persons
and contract for services necessary to carry out its functions, including the utilization of
employees and consultants retained by other governmental entities. The authority shall
enter into an agreement with the city and county regarding traffic control for the stadium.

Subd. 7.

Gifts, grants.

The authority may accept monetary contributions, property,
services, and grants or loans of money or other property from the United States, the state,
any subdivision of the state, any agency of those entities, or any person for any of its
purposes, and may enter into any agreement required in connection with the gifts, grants,
or loans. The authority shall hold, use, and dispose of the money, property, or services
according to the terms of the monetary contributions, grant, loan, or agreement.

Subd. 8.

Use agreements.

The authority may lease, license, or enter into use
agreements and may fix, alter, charge, and collect rentals, fees, and charges for the use,
occupation, and availability of part or all of any premises, property, or facilities under
its ownership, operation, or control for purposes that will provide athletic, educational,
cultural, commercial, or other entertainment, instruction, or activity for the citizens of
Minnesota and visitors. The use agreement may provide that the other contracting party
has exclusive use of the premises at the times agreed upon, as well as the right to retain
some or all revenues from ticket sales, suite licenses, concessions, advertising, naming
rights, and other revenues derived from the stadium. The lease or use agreement with a
team must provide for the payment by the team of an agreed upon portion of operating
and maintenance costs and expenses and provide other terms in which the authority and
team agree.

Subd. 9.

Research.

The authority may conduct research studies and programs;
collect and analyze data; prepare reports, maps, charts, and tables; and conduct all
necessary hearings and investigations in connection with its functions.

Subd. 10.

Insurance.

The authority may require any employee to obtain and file
with the authority an individual bond or fidelity insurance policy. The authority may
procure insurance in the amounts the authority considers necessary against liability of the
authority or its officers and employees for personal injury or death and property damage or
destruction, consistent with chapter 466, and against risks of damage to or destruction of
any of its facilities, equipment, or other property.

Subd. 11.

Exemption from Metropolitan Council review, Business Subsidy Act.

The acquisition and betterment of a stadium by the authority must be conducted pursuant
to this chapter and are not subject to sections 473.165 and 473.173. Section 116J.994
does not apply to any transactions of the authority or other governmental entity related
to the stadium or public infrastructure or to any tenant or other users of the stadium or
public infrastructure.

Subd. 12.

Contracts.

(a) The authority may enter into a development agreement
with the team and any other entity relating to the construction, financing, and use of the
stadium and related facilities and public infrastructure. The authority may contract for
materials, supplies, and equipment in accordance with section 471.345, except that the
authority may employ or contract with persons, firms, or corporations to perform one or
more or all of the functions of architect, engineer, or construction manager with respect
to all or any part of the stadium and public infrastructure. The construction manager
may enter into contracts with contractors for labor, materials, supplies, and equipment
for the construction of the stadium and related public infrastructure through the process
of public bidding, except that the construction manager may, with the consent of the
authority or the team:

(1) narrow the listing of eligible bidders to those which the construction manager
determines to possess sufficient expertise to perform the intended functions;

(2) award contracts to the contractors that the construction manager determines
provide the best value under a request for proposals as described in section 16C.28,
subdivision 1, paragraphs (a), clause (2), and (c), which are not required to be the lowest
responsible bidder; and

(3) for work the construction manager determines to be critical to the completion
schedule, award contracts on the basis of competitive proposals, or perform work with
its own forces without soliciting competitive bids if the construction manager provides
evidence of competitive pricing.

(b) The authority shall require that the construction manager certify, before the
contract is signed, a fixed and stipulated construction price and completion date to the
authority and post a performance bond in an amount at least equal to 100 percent of the
certified price, to cover any costs which may be incurred in excess of the certified price,
including but not limited to costs incurred by the authority or loss of revenues resulting
from incomplete construction on the completion date. The authority may secure surety
bonds as provided in section 574.26, securing payment of just claims in connection
with all public work undertaken by it. Persons entitled to the protection of the bonds
may enforce them as provided in sections 574.28 to 574.32, and are not entitled to a
lien on any property of the authority under the provisions of sections 514.01 to 514.16.
Contracts for construction and operation of the stadium must include programs, including
Youthbuild, to provide for participation by small local businesses and businesses owned
by people of color, and the inclusion of women and people of color in the workforces of
contractors and stadium operators. The construction of the stadium is a project as that
term is defined in section 177.42, subdivision 2, and is subject to the prevailing wage law
under sections 177.41 to 177.43.

Subd. 13.

Incidental powers.

In addition to the powers expressly granted in this
chapter, the authority has all powers necessary or incidental thereto.

Sec. 15.

[473J.13] CRITERIA AND CONDITIONS.

Subdivision 1.

Binding and enforceable.

In developing the stadium and entering
into related contracts, the Minnesota Stadium Authority, and all bids submitted must
follow and enforce the criteria and conditions in this section, provided that a determination
by the authority that those criteria or conditions have been met under any agreement
or otherwise shall be conclusive.

Subd. 2.

Team contribution.

The team contribution must be made in cash during
the design, site preparation and construction period in the amount of at least $1 for every
$2 of state and local money. In addition to any other team contribution, the team must
agree to assume and pay when due all cost overruns for the stadium project.

Subd. 3.

Reserve for capital improvements.

The Minnesota Stadium Authority
shall establish a reserve account for capital improvements to the stadium. The reserve
account must be funded with an amount to be determined. The team's share of those
payments must be as determined by agreement of the team and authority. The annual
payments shall increase according to an inflation index determined by the authority,
provided that any portion of the team's contribution that has already been reduced to
present value shall not increase according to an inflation index. The authority may accept
contributions from any other source for the portion of the funding not required to be
provided by the team.

Subd. 4.

Lease or use agreements; 40-year term.

The authority must enter into a
long-term lease or use agreement with the team for the team's use of the stadium. The team
must agree to play all regularly scheduled and postseason home games at the stadium, with
the occasional exception of a game played elsewhere for marketing purposes. Preseason
games may also be scheduled and played at the stadium. Training facilities must remain in
Minnesota during the term of the lease. The lease or use agreement must be for a term of
at least 40 years from the date of stadium completion. The lease or use agreement must
include terms for default, termination, and breach of the agreement. Recognizing that the
presence of professional football provides to the state of Minnesota and its citizens highly
valued, intangible benefits that are virtually impossible to quantify and, therefore, not
recoverable in the event of a team owner's breach of contract, the lease and use agreements
must provide for specific performance and injunctive relief to enforce provisions relating
to use of the stadium for professional football and must not include escape clauses or
buyout provisions. The team must not enter into or accept any agreement or requirement
with or from the National Football League or any other entity that is inconsistent with
the team's binding commitment to the 40-year term of the lease or use agreement or
that would in any manner dilute, interfere with, or negate the provisions of the lease or
use agreement, or of any grant agreement under section 473J.15 that includes a specific
performance clause, providing for specific performance or injunctive relief. The legislature
conclusively determines, as a matter of public policy, that the lease or use agreement, and
any grant agreement under this chapter that includes a specific performance clause:

(1) explicitly authorize specific performance as a remedy for breach;

(2) are made for adequate consideration and upon terms which are otherwise fair
and reasonable;

(3) have not been included through sharp practice, misrepresentation, or mistake;

(4) if specifically enforced, do not cause unreasonable or disproportionate hardship
or loss to the team or to third parties; and

(5) involve performance in a manner and the rendering of services of a nature and
under circumstances that the beneficiary cannot be adequately compensated in damages.

Subd. 5.

Lease or use agreements; revenues, payments.

The authority must
provide in the lease or use agreements with the team that the team pay for use of the
stadium as follows: (1) an amount negotiated with the authority in the first year, (2)
then an amount each year thereafter equal to the previous year's lease payment plus an
increase to cover actual and projected costs of stadium operation. A lease may include
rent and other fees and expenses to be paid by the team. The authority may agree to
provide for the team to receive all game-day revenues and suite revenues. The agreement
may provide for the authority to receive all general ticket revenues from nonprofessional
football games or events.

Subd. 6.

Notice of breach or default.

Until 40 years from the date of stadium
completion, the team must provide written notice to the authority not less than 180
days prior to any action, including any action imposed upon the team by the National
Football League, which would result in a breach or default of provisions of the lease
or use agreements required to be included under subdivision 4. If this notice provision
is violated and the team has already breached or been in default under the required
provisions, the authority or the state of Minnesota may specifically enforce the lease or use
agreement and Minnesota courts shall fashion equitable remedies so that the team fulfills
the conditions of the lease and use agreements, including, but not limited to, remedies
against the National Football League.

Subd. 7.

Enforceable financial commitments.

The authority must determine
before stadium construction begins that all public and private funding sources for
construction of the stadium are included in written agreements. The committed funds must
be adequate to design, construct, furnish, and equip the stadium.

Subd. 8.

Environmental requirements.

The authority must comply with all
environmental requirements imposed by regulatory agencies for the stadium, site, and
structure, except as provided by section 473J.15.

Subd. 9.

Public share on sale of team.

The lease or use agreement must provide
that, if the team is sold or an interest in the team is sold after the effective date of this
chapter, a portion of the sale price must be paid to the authority and deposited in a reserve
fund for improvements to the stadium or expended as the authority may otherwise direct.
The portion required to be so paid to the authority is at least 18 percent of the gross
sale price, declining to zero ten years after commencement of stadium construction in
increments of 1.8 percent each year. The agreement must provide exceptions for sales
to members of the owner's family and entities and trusts beneficially owned by family
members, sales to employees of equity interests aggregating up to ten percent, and sales
related to capital infusions not distributed to the owners.

Subd. 10.

Authority's access to team financial information.

The lease or use
agreement must provide the authority access to annual audited financial statements of
the team and other financial books and records that the authority deems necessary to
determine compliance by the team with this chapter, and to enforce the terms of any lease
or use agreements entered into under this chapter. Any financial information obtained by
the authority under this subdivision is nonpublic data under section 13.02, subdivision 9.

Subd. 11.

No strikes, lockouts.

The authority must negotiate a public sector project
labor agreement or other agreement to prevent strikes and lockouts that would halt, delay,
or impede construction of the stadium and related facilities.

Subd. 12.

Team name retained.

The lease or use agreement must provide that the
team and National Football League will transfer to the state of Minnesota the Minnesota
Vikings' heritage and records, including the name, logo, colors, history, playing records,
trophies, and memorabilia in the event of any dissolution or relocation of the Vikings
franchise.

Subd. 13.

Stadium design.

(a) The authority will strive to build a stadium that
is environmentally and energy efficient and will make an effort to build a stadium that
is eligible to receive the Leadership in Energy and Environmental Design (LEED)
certification for environmental design, and to the extent practicable, will strive to make the
stadium design architecturally significant.

(b) The stadium design must, to the extent feasible, follow sustainable building
guidelines established under section 16B.325.

(c) The authority must ensure that the stadium be, to the greatest extent practicable,
constructed of American-made steel.

Subd. 14.

Necessary approvals.

The authority and the team must jointly seek
and shall secure any necessary approvals to the terms of the lease and the design and
construction plans for the stadium, including prior approval of the National Football
League.

Subd. 15.

Resolution of labor dispute.

A lease under this section may not be
completed and signed until all ongoing labor disputes are resolved. The chair of the
authority shall certify the existence of a satisfactory resolution prior to executing a lease.

Sec. 16.

[473J.135] NAMING RIGHTS.

(a) The authority shall issue a request for bids to sell naming rights for the stadium,
and shall publish this request in the State Register. The authority shall choose the bid that
combines the best financial and nonfinancial advantages in the operation of the stadium.
The authority may hold a closed meeting to discuss bids for naming rights.

(b) Funds from naming rights sold under this section are appropriated to the
authority for the purposes of paying debt on the stadium, and for the repair, upkeep,
and rehabilitation of the stadium.

Sec. 17.

[473J.14] TAXES; AUTHORITY.

Subdivision 1.

Authority to impose surcharge.

(a) Notwithstanding section
477A.06, to provide financing for the acquisition, construction, improvement, and
operation of the stadium, a tax is imposed on the taxable net income of a qualified
employee of a sports organization at the rate of five percent of taxable net income for the
taxable year. The tax only applies to a qualified employee who is subject to tax under
chapter 290 for the taxable year.

(b) For purposes of this subdivision, the following terms have the meanings given
them:

(1) A "qualified employee" is an employee who derives wages, salaries or other
compensation for the performance of personal services of at least $250,000 from a sports
organization for the taxable year and has one or more duty days, as defined in section
290.17, subdivision 2, consisting of services performed in the stadium.

(2) A "sports organization" includes the team and any other franchisee of the national
football league that plays a game in the stadium during the taxable year.

Subd. 2.

Administration.

The commissioner of revenue shall administer and
collect the tax imposed under this subdivision. For purposes of chapter 270B, 270C,
289, and 290, the tax is deemed to be imposed under section 290.06 and all the relevant
provisions of those chapters apply to the tax as if it were imposed by section 290.06,
except as otherwise provided in this subdivision.

Subd. 3.

Disposition of revenues.

The commissioner of revenue shall deposit the
proceeds of the tax imposed under this section in the general fund.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 18.

[473J.15] MUNICIPAL ACTIVITIES; BONDS; TAXES.

Subdivision 1.

Definitions.

For purposes of this section, "municipality" and
"municipal" mean and refer to the city or county or both, as designated in the site selection
agreement by the authority.

Subd. 2.

Stadium grants.

The municipality may authorize, by resolution, and
make one or more grants to the authority for stadium development and construction,
public infrastructure, reserves for capital improvements, and other purposes related to the
stadium on the terms and conditions agreed to by the municipality and the authority.

Subd. 3.

Property acquisition and disposition.

The municipality may acquire
land, air rights, and other property interests within the development area for the stadium
site and public infrastructure and convey it to the authority with or without consideration,
prepare a site for development as a stadium, and acquire and construct any related public
infrastructure. The public infrastructure may include the construction and operation of
parking facilities notwithstanding any law imposing limits on county parking facilities
in the city of Minneapolis. To the extent property parcels or interests acquired are more
extensive than the public infrastructure requirements, the municipality may sell or
otherwise dispose of the excess. The proceeds from sales of excess property must be
deposited in the debt service reserve fund.

Subd. 4.

Grant agreement.

The municipality may review and approve stadium
designs, plans, and specifications to the extent provided in a grant agreement and in order
to ensure that the public purposes of the grant are carried out. The governing body of the
municipality may delegate responsibility for implementing the terms of an approved grant
agreement to a designated officer. The municipality may enforce the provisions of any
grant agreement by specific performance. Except to require compliance with the conditions
of the grant or as may be mutually agreed to by the municipality and the authority, the
municipality has no interest in or claim to any assets or revenues of the authority.

Subd. 5.

Environmental; planning and zoning.

(a) The municipality is the
responsible governmental unit for an environmental impact statement for the stadium
prepared under section 116D.04, if an environmental impact statement is necessary.
Notwithstanding section 116D.04, subdivision 2b, and implementing rules: (1) the
environmental impact statement shall not be required to consider alternative stadium
sites; and (2) the environmental impact statement must be determined to be adequate
before commencing work on the foundation of the stadium, but the stadium and public
infrastructure may otherwise be started and all preliminary and final government decisions
and actions may be made and taken, including but not limited to acquiring land; obtaining
financing; imposing the tax under section 473J.15; granting permits or other land use
approvals; entering into grant, lease, or use agreements; or preparing the site or related
public infrastructure prior to a determination of the adequacy of the environmental impact
statement.

(b) In order to accomplish the objectives of this chapter within the required time
frame, it is necessary to establish an alternative process for municipal land use and
development review. It is hereby found and declared that the construction of a stadium
within the development area is consistent with the municipality's adopted comprehensive
plan, is the preferred stadium location, and is a permitted land use. This paragraph
establishes a procedure for all land use and development reviews and approvals by the
municipality for the stadium and related public infrastructure and supersedes all land use
and development rules and restrictions and procedures imposed by other law, charter,
or ordinance, including without limitation section 15.99. No later than 30 days after
enactment, the municipality shall establish a stadium implementation committee to make
recommendations on the design plans submitted for the stadium, public infrastructure,
and related improvements, including but not limited to street vacation, parking,
roadways, walkways, skyways, pedestrian bridges, bicycle paths, transit improvements
to facilitate public street access to the stadium and integration into the transportation
plan for the municipality and the region, lighting, landscaping, utilities, streets, drainage,
environmental remediation, and land acquired and prepared for private redevelopment
in a manner related to the use of the stadium. The implementation committee must take
action to issue its recommendations within the time frames established in the planning
and construction timetable issued by the municipality which shall provide for no less
than 60 days for the committee's review. The recommendations of the implementation
committee shall be forwarded to the municipality's planning commission for an advisory
recommendation and then to the municipality's governing body for final action in a single
resolution, which final action must be taken within 45 days of the submission of the
recommendations to the planning commission. The governing body of the municipality
shall not impose any unnecessary or unreasonable conditions on the recommendations
of the implementation committee, nor take any action or impose any conditions that will
result in delay from the time frames established in the planning and construction timetable
or in additional overall costs. Failure of the governing body to act within the 45-day
period is deemed to be approval. The district court or any appellate court shall expedite
review of any case brought relating to the stadium to the maximum extent possible and
timely issue relief, orders, or opinions as necessary to give effect to the provisions and
objectives in this chapter.

Subd. 6.

Local government expenditure.

The municipality may make expenditures
or grants for other costs incidental and necessary to further the purposes of this chapter,
and may by agreement, reimburse in whole or in part, any entity that has granted,
loaned, or advanced funds to the municipality to further the purposes of this chapter.
The municipality shall reimburse a local governmental entity within its jurisdiction or
make a grant to such a governmental unit for site acquisition, preparation of the site
for stadium development, and public infrastructure. Amounts expended by a local
governmental unit with the proceeds of a grant or under an agreement that provides for
reimbursement by the municipality is not deemed an expenditure or other use of local
governmental resources by the governmental unit within the meaning of any law or charter
limitation. Notwithstanding any ordinance or charter provision to the contrary, exercise
by the municipality of its powers under this section does not affect the amounts that the
municipality may otherwise spend, borrow, tax, or receive under any law.

Subd. 7.

Municipal authority.

The legislature intends that, except as expressly
limited herein, the municipality may acquire and develop a site for the stadium and
public infrastructure, to enter into contracts with the authority and other governmental or
nongovernmental entities, to appropriate funds, and to make employees, consultants, and
other revenues available for those purposes.

Subd. 8.

Municipal revenue bonds.

The municipality may, by resolution,
authorize, sell, and issue revenue bonds to provide funds to make a grant or grants to the
authority and to finance all or a portion of the costs of site acquisition, site improvements,
and other activities necessary to prepare a site for development of a stadium, to construct,
improve, and maintain the stadium and to establish and fund any capital improvement
reserves, and to acquire and construct any related parking facilities and other public
infrastructure and for other costs incidental and necessary to further the purposes of this
chapter. The municipality may also, by resolution, issue bonds to refund the bonds issued
under this section. The bonds must be limited obligations, payable solely from or secured
by taxes designated under subdivision 9, and any other revenues available under this
act, and no entity, other than the municipality, is responsible for paying the bonds. The
bonds may be issued in one or more series and sold without an election. The bonds must
be secured, bear the interest rate or rates or a variable rate, have the rank or priority, be
executed in the manner, be payable in the manner, mature, and be subject to the defaults,
redemptions, repurchases, tender options, or other terms, as the municipality determines.
The municipality may enter into and perform all contracts deemed necessary or desirable
by it to issue and secure the bonds, including an indenture of trust with a trustee within or
without the state. The debt represented by the bonds is not to be included in computing
any debt limitation applicable to the municipality. Subject to this subdivision, the bonds
must be issued and sold in the manner provided in chapter 475. Notwithstanding section
475.54, the bonds may mature at not later than 30 years from the date of the issue, or the
useful life of the asset, whichever is more. The bonds must recite that they are issued
under this chapter, and the recital is conclusive as to the validity of the bonds and the
imposition and pledge of the taxes levied for their payment. In anticipation of the
issuance of the bonds authorized under this subdivision and the collection of taxes under
subdivision 9, the municipality may provide funds for the purposes authorized by this
chapter, through temporary interfund loans from other available funds of the municipality
which must be repaid with interest.

Subd. 9.

Taxes and other revenues.

(a) In addition to the grant provided by the
authority under the agreement under subdivision 4, the municipality may impose taxes
as required under the stadium proposal accepted by the authority as provided under
paragraphs (b) and (c). The municipality or a participating county or city under paragraph
(c) may impose these taxes notwithstanding the restrictions in sections 297A.99,
subdivision 3, and 477A.016. The taxes must be imposed by ordinance.

(b) The municipality may include one or more of the following taxes in its proposal:

(1) a general sales tax at a rate of up to 0.5 percent under section 297A.99, except
the requirements of subdivision 3 do not apply;

(2) a tax on gross receipts subject to the tax under section 469.190 for lodging at
facilities located in the municipality at a rate not to exceed 3 percent;

(3) a tax on gross receipts from the retail sales of liquor at a rate not to exceed 3
percent, as defined under section 295.75, at locations in the municipality;

(4) a tax at a rate not to exceed 3 percent on the gross receipts from one or more of
the following:

(i) admission to events and places where entertainment is provided, provided that
this tax may not exceed $1 per ticket;

(ii) use of amusement devices and games; and

(iii) food, drinks and merchandise sold during live performances; and

(5) a tax on food and beverages sold at locations in the municipality at a rate not
to exceed 3 percent.

(c) In addition, the proposal may provide that one or more additional counties or
home rule charter cities that does not contain the proposed site for the stadium has agreed
to participate in funding the proposal by imposing local taxes. A participating city or
county may impose one or more of the taxes authorized under paragraph (b) on the taxable
transactions within its jurisdiction, without compliance with 297A.99, subdivision 3, if it
contributes a minimum of 40 percent of the revenues from the taxes to pay for the cost of
stadium development and construction, the city or county may use the remainder of the
revenues for publicly owned facilities of regional or statewide significance.

Subd. 10.

Uses of tax and other revenues.

(a) Revenues received from the taxes
and surcharges designated or imposed under subdivision 9, paragraph (b), and designated
for stadium purposes under paragraph (c), may be used:

(1) to pay costs of collection;

(2) to pay or reimburse or secure the payment of any principal of, premium, or
interest on bonds issued under this chapter;

(3) to pay costs and make expenditures and grants described in this section, including
financing costs related to them;

(4) to maintain reserves for the foregoing purposes deemed reasonable and
appropriate by the municipality;

(5) to pay for operating costs of the authority and for costs of operating or
maintaining the stadium; and

(6) for no other purpose.

(b) Revenues from the tax designated for use under paragraph (a), clause (5), must
be deposited in the operating fund of the authority.

(c) The taxes imposed under subdivision 9, paragraphs (b) and (c) must only be
collected for the duration of bonds sold to pay for the stadium, and must be ended within
six months of that date. Excess revenues from these taxes may only be used for the
purposes allowed under this act.

Sec. 19.

[473J.17] PROPERTY TAX EXEMPTION; SPECIAL ASSESSMENTS.

Any real or personal property acquired, owned, leased, controlled, used, or occupied
by the authority for any of the purposes of this chapter, is acquired, owned, leased,
controlled, used, and occupied for public, governmental, and municipal purposes, and is
exempt from ad valorem taxation by the state or any political subdivision of the state;
provided that the properties are subject to special assessments levied by a political
subdivision for a local improvement in amounts proportionate to and not exceeding the
special benefit received by the properties from the improvement. No possible use of
any of the properties in any manner different from their use under this chapter may be
considered in determining the special benefit received by the properties. Notwithstanding
section 272.01, subdivision 2, or 273.19, real or personal property subject to a lease or
use agreement between the authority and another person for uses related to the purposes
of this chapter, including the operation of the stadium and related parking facilities,
is exempt from taxation regardless of the length of the lease or use agreement of the
characteristics of the entity leasing or using the property. This section, insofar as it
provides an exemption or special treatment, does not apply to any real property that is
leased for residential, business, or commercial development or other purposes different
from those contemplated in this chapter.

Sec. 20.

[473J.19] CITY REQUIREMENTS.

Subdivision 1.

Liquor licenses.

At the request of the authority, the city shall
issue intoxicating liquor licenses that are reasonably requested for the premises of the
stadium. These licenses are in addition to the number authorized by law. All provisions
of chapter 340A not inconsistent with this section apply to the licenses authorized under
this subdivision.

Sec. 21.

[473J.21] LOCAL SALES TAXES.

No local sales or use tax may be imposed on sales at the stadium site, except a
general sales tax permitted under section 297A.99 or as provided by section 473J.15.

Sec. 22.

[473J.23] METROPOLITAN SPORTS FACILITIES COMMISSION
ASSETS; LIABILITIES TO AUTHORITY.

Subdivision 1.

Transfer; may sell property.

All assets, liabilities, and obligations
of the Metropolitan Sports Facilities Commission are transferred to the authority, effective
January 1, 2012. The authority may sell the property at public sale for fair market value.
If the authority sells the Metrodome property, it must pay up to $5,000,000 to Hennepin
County, for demonstrated uncompensated costs due to the construction of a ballpark
for the Minnesota Twins.

Subd. 2.

Metropolitan Sports Facilities Commission abolished.

Upon transfer to
the authority of all assets, liabilities, and obligations of the Metropolitan Sports Facilities
Commission, the Metropolitan Sports Facilities Commission is abolished.

Sec. 23.

[473J.50] FOOTBALL STADIUM; METROPOLITAN COUNCIL DEBT
OBLIGATIONS.

Subdivision 1.

Use of bond proceeds.

The Metropolitan Council may by resolution
authorize the sale and issuance of its bonds for any or all of the following purposes:

(1) to provide funds for the acquisition or betterment of a football stadium by the
local government pursuant to chapter 473J;

(2) to refund bonds issued under this section; and

(3) to fund judgments entered by any court against the local government or against
the Metropolitan Council in matters relating to the local government functions related
to the football stadium.

Subd. 2.

Amount; procedure.

The Metropolitan Council may sell and issue bonds
in an amount to be determined by the council. The bonds shall be sold, issued, and secured
in the manner provided in chapter 475 for bonds payable solely from revenues and the
council shall have the same powers and duties as a municipality and its governing body in
issuing bonds under chapter 475. The bonds may be sold at any price and at public or
private sale as determined by the council. The bonds shall not be a general obligation or
debt of the council or of the commission, and shall not be included in the net debt of any
city, county, or other subdivision of the state for the purpose of any net debt limitation.
No election is required.

Subd. 3.

Prerequisite.

The council must not sell and issue bonds under this section
until the council determines that the criteria and conditions in this chapter have been met.

Subd. 4.

Security; maturity.

The Metropolitan Council may pledge to the payment
of the bonds money in the escrow account and money pledged by the local government
under this chapter, money appropriated to the Minnesota Stadium Authority in this act,
and any other revenues from leases, rents, or other sources available to the council for
debt service. Notwithstanding section 475.54, the bonds may mature at not later than
30 years from the date of issue, or the useful life of the asset, whichever is more. The
bonds must recite that they are issued under this section and this chapter, and the recital is
conclusive as to the validity of the bonds and the imposition and pledge of the revenues
for their payment.

Subd. 5.

Review.

For the duration of the bonds issued under this section, the
Metropolitan Council shall annually review the budget of the Minnesota Stadium
Authority, revenues dedicated to a stadium under this act, and all information deemed
necessary to ensure due diligence, and shall report on these matters to the legislature.

Sec. 24. LOTTERY STADIUM GAME.

The Minnesota Lottery shall conduct an annual game based on stadium themes
or professional football themes. Revenues from this game are to be deposited into the
stadium account. An amount raised from the conduct of the annual sports themed game, at
a minimum equal to $2,100,000 per year, from the lottery's annual contributions to the state
general fund is appropriated each year for the duration of bonds sold to pay for the stadium.

Sec. 25. APPROPRIATION.

(a) Funds deposited to the general fund under this act are appropriated to the
Minnesota Stadium Authority, for use in the stadium provisions allowed in this act.

(b) If a stadium bid is not accepted by February 15, 2012, and a stadium lease is
not signed, these funds may be used by the authority for expenses associated with the
operation of the Metrodome.

(c) Funds in excess of those needed to cover debt requirements in this act may be
used to retire bonds, or may be retained by the authority for repair and upkeep of the
stadium.

Sec. 26. REPEALER.

Minnesota Statutes 2010, sections 137.50, subdivision 5; 473.551; 473.552;
473.553, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, and 13; 473.556, subdivisions
1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, and 17; 473.561; 473.564, subdivisions 2
and 3; 473.572; 473.581; 473.592, subdivision 1; 473.595; 473.5955; 473.596; 473.598;
473.599; 473.5995; and 473.76,
are repealed.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 27. EFFECTIVE DATE.

Except as otherwise provided, this article is effective the day following final
enactment.

ARTICLE 2

CONFORMING CHANGES

Section 1.

Minnesota Statutes 2010, section 3.971, subdivision 6, is amended to read:


Subd. 6.

Financial audits.

The legislative auditor shall audit the financial
statements of the state of Minnesota required by section
16A.50 and, as resources permit,
shall audit Minnesota State Colleges and Universities, the University of Minnesota, state
agencies, departments, boards, commissions, courts, and other state organizations subject
to audit by the legislative auditor, including the State Agricultural Society, Agricultural
Utilization Research Institute, Enterprise Minnesota, Inc., Minnesota Historical
Society, Labor Interpretive Center, Minnesota Partnership for Action Against Tobacco,
Metropolitan Sports Facilities Commission,
Metropolitan Airports Commission, and
Metropolitan Mosquito Control District. Financial audits must be conducted according to
generally accepted government auditing standards. The legislative auditor shall see that
all provisions of law respecting the appropriate and economic use of public funds are
complied with and may, as part of a financial audit or separately, investigate allegations
of noncompliance.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 2.

Minnesota Statutes 2010, section 13.55, subdivision 1, is amended to read:


Subdivision 1.

Not public classification.

The following data received, created, or
maintained by or for publicly owned and operated convention facilities, civic center
authorities, or the Metropolitan Sports Facilities Commission are classified as nonpublic
data pursuant to section 13.02, subdivision 9; or private data on individuals pursuant
to section 13.02, subdivision 12:

(a) a letter or other documentation from any person who makes inquiry to or who is
contacted by the facility regarding the availability of the facility for staging events;

(b) identity of firms and corporations which contact the facility;

(c) type of event which they wish to stage in the facility;

(d) suggested terms of rentals; and

(e) responses of authority staff to these inquiries.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 3.

Minnesota Statutes 2010, section 340A.404, subdivision 1, is amended to read:


Subdivision 1.

Cities.

(a) A city may issue an on-sale intoxicating liquor license to
the following establishments located within its jurisdiction:

(1) hotels;

(2) restaurants;

(3) bowling centers;

(4) clubs or congressionally chartered veterans organizations with the approval of
the commissioner, provided that the organization has been in existence for at least three
years and liquor sales will only be to members and bona fide guests, except that a club
may permit the general public to participate in a wine tasting conducted at the club under
section 340A.419; and

(5) sports facilities located on land owned by the Metropolitan Sports Commission;
and

(6) exclusive liquor stores.

(b) A city may issue an on-sale intoxicating liquor license, an on-sale wine license,
or an on-sale malt liquor license to a theater within the city, notwithstanding any law, local
ordinance, or charter provision. A license issued under this paragraph authorizes sales on
all days of the week to persons attending events at the theater.

(c) A city may issue an on-sale intoxicating liquor license, an on-sale wine license,
or an on-sale malt liquor license to a convention center within the city, notwithstanding
any law, local ordinance, or charter provision. A license issued under this paragraph
authorizes sales on all days of the week to persons attending events at the convention
center. This paragraph does not apply to convention centers located in the seven-county
metropolitan area.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 4.

Minnesota Statutes 2010, section 352.01, subdivision 2a, is amended to read:


Subd. 2a.

Included employees.

(a) "State employee" includes:

(1) employees of the Minnesota Historical Society;

(2) employees of the State Horticultural Society;

(3) employees of the Minnesota Crop Improvement Association;

(4) employees of the adjutant general whose salaries are paid from federal funds and
who are not covered by any federal civilian employees retirement system;

(5) employees of the Minnesota State Colleges and Universities who are employed
under the university or college activities program;

(6) currently contributing employees covered by the system who are temporarily
employed by the legislature during a legislative session or any currently contributing
employee employed for any special service as defined in subdivision 2b, clause (8);

(7) employees of the legislature who are appointed without a limit on the duration
of their employment and persons employed or designated by the legislature or by a
legislative committee or commission or other competent authority to conduct a special
inquiry, investigation, examination, or installation;

(8) trainees who are employed on a full-time established training program
performing the duties of the classified position for which they will be eligible to receive
immediate appointment at the completion of the training period;

(9) employees of the Minnesota Safety Council;

(10) any employees who are on authorized leave of absence from the Transit
Operating Division of the former Metropolitan Transit Commission and who are employed
by the labor organization which is the exclusive bargaining agent representing employees
of the Transit Operating Division;

(11) employees of the Metropolitan Council, Metropolitan Parks and Open Space
Commission, Metropolitan Sports Facilities Commission, or Metropolitan Mosquito
Control Commission unless excluded under subdivision 2b or are covered by another
public pension fund or plan under section 473.415, subdivision 3;

(12) judges of the Tax Court;

(13) personnel who were employed on June 30, 1992, by the University of
Minnesota in the management, operation, or maintenance of its heating plant facilities,
whose employment transfers to an employer assuming operation of the heating plant
facilities, so long as the person is employed at the University of Minnesota heating plant
by that employer or by its successor organization;

(14) personnel who are employed as seasonal employees in the classified or
unclassified service;

(15) persons who are employed by the Department of Commerce as a peace officer
in the Insurance Fraud Prevention Division under section 45.0135 who have attained the
mandatory retirement age specified in section 43A.34, subdivision 4;

(16) employees of the University of Minnesota unless excluded under subdivision
2b, clause (3);

(17) employees of the Middle Management Association whose employment began
after July 1, 2007, and to whom section 352.029 does not apply; and

(18) employees of the Minnesota Government Engineers Council to whom section
352.029 does not apply.

(b) Employees specified in paragraph (a), clause (13), are included employees under
paragraph (a) if employer and employee contributions are made in a timely manner in the
amounts required by section 352.04. Employee contributions must be deducted from
salary. Employer contributions are the sole obligation of the employer assuming operation
of the University of Minnesota heating plant facilities or any successor organizations to
that employer.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 5.

Minnesota Statutes 2010, section 473.121, subdivision 5a, is amended to read:


Subd. 5a.

Metropolitan agency.

"Metropolitan agency" means the Metropolitan
Parks and Open Space Commission, and the Metropolitan Airports Commission, and
Metropolitan Sports Facilities Commission
.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 6.

Minnesota Statutes 2010, section 473.164, is amended to read:


473.164 SPORTS, AIRPORT COMMISSIONS TO PAY COUNCIL COSTS.

Subdivision 1.

Annually reimburse.

The Metropolitan Sports Facilities
Commission and the
Metropolitan Airports Commission shall annually reimburse the
council for costs incurred by the council in the discharge of its responsibilities relating to
the commission. The costs may be charged against any revenue sources of the commission
as determined by the commission.

Subd. 2.

Estimates, budget, transfer.

On or before May 1 of each year, the council
shall transmit to each the commission an estimate of the costs which the council will
incur in the discharge of its responsibilities related to the commission in the next budget
year including, without limitation, costs in connection with the preparation, review,
implementation and defense of plans, programs and budgets of the commission. Each The
commission shall include the estimates in its budget for the next budget year and may
transmit its comments concerning the estimated amount to the council during the budget
review process. Prior to December 15 of each year, the amount budgeted by each the
commission for the next budget year may be changed following approval by the council.
During each budget year, the commission shall transfer budgeted funds to the council in
advance when requested by the council.

Subd. 3.

Final statement.

At the conclusion of each budget year, the council, in
cooperation with each the commission, shall adopt a final statement of costs incurred by the
council for each the commission. Where costs incurred in the budget year have exceeded
the amount budgeted, each the commission shall transfer to the council the additional
moneys needed to pay the amount of the costs in excess of the amount budgeted, and shall
include a sum in its next budget. Any excess of budgeted costs over actual costs may be
retained by the council and applied to the payment of budgeted costs in the next year.

EFFECTIVE DATE.

This section is effective January 1, 2012.

Sec. 7.

Minnesota Statutes 2010, section 473.565, subdivision 1, is amended to read:


Subdivision 1.

In MSRS; exceptions.

All employees of the former commission
shall be members of the Minnesota State Retirement System with respect to service
rendered on or after May 17, 1977, except as provided in this section.

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 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 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 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 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 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
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 10.35 10.36 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 12.33 12.34 12.35 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 13.35 13.36 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 14.34 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 16.33 16.34 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 17.35 17.36 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 18.36 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 19.33 19.34 19.35 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 20.35 20.36 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 21.36 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 24.33 24.34 24.35 24.36 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 25.31 25.32 25.33 25.34 25.35 25.36 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 27.35 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 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 29.34 29.35 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
30.31 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
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 33.33 33.34 33.35 33.36 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 35.1 35.2 35.3 35.4
35.5
35.6 35.7 35.8 35.9

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569