Minnesota Legislature
HF 2268
2nd Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
3.19 3.20
3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 3.37 3.38 3.39 3.40 3.41 3.42 3.43 3.44 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 4.37 4.38 4.39 4.40 4.41 4.42 4.43
4.44 4.45
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 5.36 5.37 5.38 5.39
5.40 5.41
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 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 8.33 8.34 8.35 8.36 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 9.36 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 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 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24 14.25 14.26
14.27 14.28
14.29 14.30 14.31 14.32 14.33 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23 15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 15.32 15.33 15.34 15.35 15.36 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17
16.18 16.19
16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 16.34 16.35 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 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 19.1 19.2 19.3 19.4 19.5
19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13
19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29
19.30 19.31
19.32 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11
20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21
20.22 20.23 20.24
20.25 20.26
20.27 20.28 20.29 20.30 20.31 20.32 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 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 22.34 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
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 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 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 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12
28.13
28.14 28.15 28.16 28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 28.34 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 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 30.32 30.33 30.34 30.35 30.36 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 31.33 31.34 31.35 31.36 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 32.32 32.33 32.34 32.35 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8
33.9 33.10
33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21
33.22
33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33 34.34 34.35 34.36 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8
35.9 35.10
35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 35.33 35.34
36.1 36.2
36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11 36.12 36.13 36.14 36.15 36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31 36.32 36.33 36.34 36.35 37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 37.32 37.33 37.34 37.35 37.36 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25
38.26 38.27 38.28 38.29 38.30
38.31 38.32 38.33 38.34 38.35 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 39.33 39.34 39.35 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9 40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 40.33 40.34 40.35 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 41.33
41.34 41.35
42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 42.34 42.35 42.36 43.1 43.2 43.3 43.4 43.5 43.6 43.7
43.8 43.9
43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 43.35 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33 44.34 44.35 44.36 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33 45.34 45.35 45.36 46.1 46.2 46.3 46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 46.34 46.35 47.1 47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 47.33 47.34 47.35 47.36 48.1 48.2 48.3 48.4 48.5 48.6
48.7 48.8 48.9 48.10 48.11 48.12
48.13 48.14 48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22
48.23 48.24
48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32 48.33 49.1 49.2 49.3 49.4 49.5 49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20
49.21 49.22
49.23 49.24 49.25 49.26 49.27 49.28 49.29 49.30 49.31 49.32 49.33 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31
50.32
50.33 50.34 50.35 51.1 51.2 51.3 51.4
51.5 51.6
51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 51.32 51.33 51.34 51.35 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22 52.23 52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 52.32 52.33 52.34 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15
53.16 53.17
53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 53.33 53.34 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22
54.23 54.24
54.25 54.26 54.27 54.28 54.29 54.30 54.31 54.32 54.33 54.34 54.35 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25 55.26 55.27 55.28 55.29 55.30 55.31 55.32 55.33 55.34 55.35 55.36 56.1 56.2 56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16
56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24 56.25 56.26 56.27 56.28 56.29 56.30 56.31 56.32 56.33 56.34 56.35 57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9
57.10 57.11
57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25 57.26 57.27 57.28
57.29 57.30
57.31 57.32 58.1 58.2 58.3 58.4 58.5
58.6
58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20
58.21
58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 58.33 59.1 59.2
59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18
59.19 59.20
59.21 59.22 59.23 59.24
59.25 59.26 59.27
59.28 59.29 59.30 59.31 60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 60.32 60.33 60.34 60.35 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9
61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17
61.18 61.19
61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 61.33 62.1 62.2 62.3 62.4 62.5
62.6 62.7
62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17
62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29 62.30 62.31 62.32 62.33 63.1 63.2
63.3 63.4 63.5
63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20
63.21 63.22 63.23
63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23
64.24
64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 64.34 64.35 65.1 65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11
65.12
65.13 65.14 65.15 65.16 65.17 65.18 65.19 65.20 65.21 65.22 65.23 65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 65.32 65.33 65.34 65.35 66.1 66.2 66.3 66.4 66.5 66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17
66.18 66.19 66.20 66.21
66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29 66.30 66.31 66.32 66.33 66.34 66.35
67.1
67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16 67.17 67.18 67.19 67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27 67.28
67.29 67.30
67.31 67.32 67.33 68.1 68.2
68.3
68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11 68.12 68.13 68.14 68.15 68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 68.33 69.1 69.2 69.3
69.4
69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19
69.20
69.21 69.22 69.23 69.24 69.25
69.26 69.27
69.28 69.29 69.30 69.31 69.32 70.1 70.2 70.3 70.4 70.5 70.6 70.7 70.8 70.9 70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20
70.21 70.22
70.23 70.24 70.25 70.26 70.27 70.28 70.29 70.30 70.31 70.32 70.33 70.34 70.35 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 71.33 71.34 71.35 71.36 72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 72.33 72.34 72.35 72.36 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24
73.25 73.26 73.27 73.28
73.29 73.30 73.31 73.32 73.33 73.34 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 74.33 74.34 74.35 74.36 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31 75.32 75.33 75.34 75.35 75.36 76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17 76.18
76.19 76.20
76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 76.33 76.34 76.35 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20
77.21 77.22
77.23 77.24
77.25 77.26 77.27 77.28 77.29
77.30
77.31 77.32 77.33 77.34 77.35 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32
78.33 78.34
79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32 79.33 79.34 79.35
79.36
80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 80.32 80.33 80.34 80.35 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23
81.24 81.25 81.26
81.27 81.28 81.29 81.30 81.31 81.32 81.33 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12 82.13 82.14 82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 82.32 82.33 82.34 82.35 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 83.32 83.33 83.34 83.35 83.36 84.1 84.2 84.3 84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28
84.29 84.30 84.31
84.32 84.33 84.34 84.35 85.1 85.2 85.3 85.4
85.5 85.6 85.7
85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28 85.29 85.30 85.31 85.32 85.33 85.34 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13 86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 86.34 86.35 86.36
87.1 87.2
87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23 87.24
87.25 87.26 87.27 87.28 87.29
87.30 87.31 87.32 87.33 87.34 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17
88.18 88.19 88.20
88.21 88.22 88.23 88.24 88.25 88.26 88.27 88.28 88.29 88.30 88.31 88.32 88.33 89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12 89.13 89.14 89.15 89.16 89.17 89.18 89.19 89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30
89.31 89.32
89.33 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 90.32 90.33 90.34 90.35 90.36 91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25 91.26 91.27 91.28
91.29 91.30
91.31 91.32 91.33 91.34 92.1 92.2 92.3 92.4 92.5 92.6 92.7 92.8 92.9 92.10 92.11 92.12 92.13 92.14 92.15
92.16 92.17
92.18 92.19 92.20 92.21 92.22 92.23 92.24
92.25 92.26 92.27
92.28 92.29 92.30 92.31 92.32 92.33 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22 93.23 93.24 93.25 93.26 93.27 93.28
93.29
93.30 93.31 93.32 93.33 93.34 93.35 94.1 94.2 94.3
94.4 94.5
94.6 94.7 94.8 94.9 94.10 94.11 94.12 94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29
94.30 94.31
94.32 95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8
95.9 95.10
95.11 95.12 95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23 95.24
95.25 95.26
95.27 95.28 95.29 95.30 95.31 95.32 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16 96.17 96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 96.33 96.34 96.35 97.1 97.2 97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20 97.21 97.22 97.23 97.24 97.25 97.26 97.27 97.28 97.29 97.30 97.31 97.32 97.33 97.34 97.35 97.36 98.1 98.2 98.3 98.4 98.5 98.6 98.7 98.8 98.9 98.10 98.11 98.12 98.13 98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27 98.28 98.29 98.30
98.31 98.32
98.33 98.34 98.35 99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14 99.15 99.16 99.17 99.18 99.19 99.20 99.21 99.22 99.23 99.24 99.25 99.26
99.27 99.28
99.29 99.30 99.31 99.32 99.33
100.1 100.2
100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14
100.15 100.16
100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30
101.31 101.32
101.33 101.34 101.35 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9
102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20
103.21 103.22
103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15
104.16 104.17
104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13
105.14
105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33
105.34
106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10
106.11
106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26
106.27
106.28 106.29 106.30 106.31 106.32 106.33 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21
108.22 108.23
108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34 108.35 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10
109.11 109.12 109.13
109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27
109.28 109.29 109.30 109.31 109.32 109.33 109.34 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27
110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 111.1 111.2 111.3
111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24
111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34
112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18
112.19 112.20 112.21
112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 113.1 113.2 113.3 113.4 113.5 113.6 113.7
113.8 113.9 113.10
113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33
114.34 114.35 114.36
115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34
116.1 116.2 116.3
116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33
117.1 117.2 117.3
117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 117.35 118.1 118.2 118.3
118.4 118.5 118.6
118.7 118.8 118.9 118.10 118.11 118.12 118.13
118.14 118.15
118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11
119.12 119.13 119.14
119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33
120.34
121.1 121.2
121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8
122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33
122.34 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18
123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 124.32 124.33 124.34 124.35 124.36
125.1
125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9
125.10
125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31
125.32
126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13
126.14 126.15
126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33
127.1 127.2
127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20
127.21
127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21
129.22 129.23
129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 129.35 130.1 130.2 130.3 130.4 130.5 130.6
130.7 130.8
130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 130.34 130.35 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15
131.16 131.17
131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11
133.12 133.13
133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33
134.1 134.2
134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9
135.10 135.11 135.12
135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20
135.21 135.22 135.23 135.24
135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14
136.15 136.16
136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34
137.1 137.2 137.3
137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16
138.17 138.18
138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 139.34 139.35 139.36 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17
140.18 140.19
140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34
141.1 141.2 141.3
141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25
141.26 141.27
141.28 141.29 141.30 141.31 141.32 141.33 141.34 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19
142.20
142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 142.34 143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18
143.19 143.20
143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33
143.34
144.1 144.2 144.3 144.4 144.5
144.6 144.7
144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25
144.26 144.27 144.28 144.29 144.30 144.31 144.32
145.1 145.2
145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16
145.17 145.18
145.19 145.20 145.21 145.22 145.23 145.24 145.25
145.26
145.27 145.28 145.29 145.30 145.31 145.32 146.1 146.2 146.3 146.4
146.5
146.6 146.7 146.8 146.9 146.10 146.11
146.12
146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29
146.30 146.31 146.32
147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24
147.25 147.26 147.27
147.28 147.29 147.30 147.31 147.32 147.33 147.34 147.35 148.1 148.2 148.3 148.4
148.5
148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 148.35 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 149.35 149.36 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 150.34 150.35 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 151.35 152.1 152.2 152.3 152.4 152.5 152.6
152.7 152.8
152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32
153.1 153.2 153.3
153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 153.34 153.35 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2
155.3 155.4
155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30
155.31 155.32
155.33 156.1 156.2 156.3 156.4 156.5 156.6 156.7
156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 156.35 157.1 157.2 157.3 157.4 157.5 157.6
157.7 157.8 157.9
157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19
157.20 157.21 157.22
157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 158.1 158.2 158.3 158.4 158.5 158.6
158.7 158.8 158.9 158.10 158.11
158.12 158.13 158.14 158.15 158.16 158.17 158.18
158.19 158.20 158.21 158.22 158.23 158.24 158.25
158.26 158.27 158.28 158.29
158.30 158.31 158.32 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9
159.10 159.11
159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19
159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21
160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34
160.35
161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9
161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19
161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12
162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16
163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29
163.30 163.31 163.32 163.33 163.34 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8
164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20
164.21
164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32
165.33 165.34 165.35 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18
166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27
166.28 166.29 166.30
166.31 166.32 166.33 166.34 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12
167.13 167.14 167.15
167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 168.1 168.2 168.3 168.4 168.5
168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29
168.30 168.31 168.32 168.33 168.34 169.1 169.2 169.3 169.4 169.5
169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 170.35 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 171.34 171.35 171.36 172.1 172.2 172.3 172.4 172.5
172.6 172.7 172.8 172.9 172.10 172.11 172.12
172.13 172.14 172.15 172.16 172.17 172.18 172.19
172.20 172.21 172.22
172.23 172.24 172.25 172.26 172.27
172.28 172.29 172.30
172.31 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29
173.30 173.31
173.32 173.33 173.34 173.35 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9
174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 174.35 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21
175.22 175.23 175.24 175.25 175.26
175.27 175.28
175.29 175.30 175.31 175.32 175.33 175.34 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21
176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13
177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24
177.25
177.26 177.27 177.28 177.29 177.30 177.31 177.32 177.33 177.34 178.1 178.2
178.3 178.4 178.5
178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22
178.23 178.24
178.25 178.26
178.27 178.28 178.29 178.30 178.31 178.32 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19
179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 179.35 180.1 180.2 180.3 180.4 180.5 180.6
180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25
180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 180.34
181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 181.34 181.35 181.36 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25
182.26 182.27 182.28 182.29 182.30 182.31 182.32 182.33 182.34 182.35 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29
183.30 183.31
183.32 183.33 183.34 183.35 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23
184.24 184.25
184.26 184.27 184.28 184.29 184.30 184.31 184.32 184.33 184.34 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 185.36 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35
187.1 187.2
187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21
187.22 187.23
187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 188.1 188.2 188.3
188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12
188.13 188.14
188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17
189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 189.34 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23
190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10
191.11
191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 191.34 191.35 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20
192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 192.35 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21
193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 194.1 194.2 194.3 194.4
194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21
194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 195.1 195.2 195.3
195.4 195.5 195.6
195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18
195.19
195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29
195.30 195.31
196.1 196.2
196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15
196.16 196.17
196.18 196.19 196.20 196.21 196.22 196.23
196.24 196.25
196.26 196.27 196.28 196.29 196.30 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10
197.11 197.12
197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34 197.35 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31
198.32
198.33 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13
199.14 199.15
199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24
199.25 199.26
199.27 199.28 199.29
199.30 199.31 199.32 200.1 200.2
200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15
200.16 200.17 200.18
200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 201.1 201.2 201.3 201.4 201.5 201.6
201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30
201.31 201.32 201.33 201.34 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16
202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 203.1 203.2 203.3 203.4 203.5
203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25
203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18
204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34
205.1 205.2
205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 205.35 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12
206.13 206.14
206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29
206.30 206.31
206.32 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 207.34 207.35 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18
208.19 208.20
208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 208.34 208.35 209.1 209.2 209.3 209.4 209.5 209.6 209.7
209.8 209.9
209.10 209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 209.33 209.34 209.35 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9
210.10 210.11
210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33
211.1 211.2
211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16
211.17 211.18
211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 211.34 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 212.33 212.34 212.35 212.36 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15
213.16
213.17 213.18 213.19 213.20 213.21 213.22 213.23 213.24 213.25
213.26 213.27
213.28 213.29 213.30 213.31 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 214.33 214.34 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 215.34 215.35 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26
216.27 216.28
216.29 216.30 216.31 216.32 216.33 216.34 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33 217.34 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20
218.21 218.22
218.23 218.24 218.25 218.26 218.27 218.28 218.29 218.30 218.31 218.32 218.33 218.34 218.35 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 219.32 219.33 219.34 219.35 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 220.35 220.36 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13
221.14 221.15 221.16
221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28
221.29 221.30
221.31 221.32 221.33 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14 222.15 222.16
222.17 222.18
222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 222.33 222.34 222.35
223.1 223.2
223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31
223.32 223.33
223.34 224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 224.34 224.35 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31
225.32 225.33
225.34 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 226.33 226.34 226.35 226.36 227.1 227.2 227.3 227.4
227.5
227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13
227.14 227.15
227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25
227.26 227.27
227.28 227.29 227.30 227.31 227.32 228.1 228.2 228.3
228.4 228.5
228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29
228.30
228.31 228.32 229.1 229.2 229.3
229.4 229.5
229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15
229.16
229.17 229.18 229.19 229.20 229.21 229.22
229.23
229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33 230.34 230.35 230.36 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 231.34 231.35 231.36 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31
232.32 232.33 232.34
232.35 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32 233.33 233.34 233.35 233.36 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22
234.23 234.24
234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 234.34 234.35 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23 235.24 235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 235.34 235.35 235.36
236.1 236.2 236.3
236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15
236.16 236.17
236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 236.34 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26
237.27 237.28
237.29 237.30 237.31 237.32 237.33 237.34 237.35 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 238.33 238.34 238.35 238.36 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11
239.12 239.13
239.14 239.15 239.16 239.17 239.18 239.19
239.20 239.21
239.22 239.23 239.24 239.25 239.26 239.27
239.28 239.29
239.30 239.31 240.1 240.2 240.3
240.4 240.5
240.6 240.7 240.8 240.9
240.10 240.11
240.12 240.13 240.14 240.15 240.16 240.17
240.18 240.19
240.20 240.21 240.22 240.23 240.24 240.25
240.26 240.27
240.28 240.29 241.1 241.2 241.3
241.4
241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14
241.15 241.16
241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33 242.1 242.2 242.3
242.4 242.5
242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31 242.32 242.33 242.34 243.1 243.2 243.3 243.4 243.5 243.6
243.7 243.8
243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 243.33 243.34 244.1 244.2 244.3 244.4 244.5 244.6 244.7
244.8 244.9
244.10 244.11 244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19
244.20 244.21
244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29 244.30 244.31
244.32
245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10
245.11 245.12
245.13 245.14 245.15 245.16
245.17 245.18
245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 246.32 246.33 246.34 246.35 246.36 247.1 247.2 247.3 247.4 247.5 247.6
247.7
247.8 247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 247.34 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15
248.16 248.17
248.18 248.19 248.20
248.21 248.22
248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 248.32 248.33 249.1 249.2
249.3
249.4 249.5 249.6 249.7 249.8 249.9 249.10
249.11 249.12
249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 249.33 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8
250.9 250.10
250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 250.34 250.35 251.1 251.2 251.3
251.4
251.5 251.6 251.7 251.8 251.9 251.10 251.11 251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 251.31 251.32 251.33 251.34 251.35 252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8
252.9
252.10 252.11 252.12 252.13 252.14
252.15 252.16
252.17 252.18 252.19 252.20 252.21 252.22 252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 252.32 253.1 253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9 253.10 253.11 253.12
253.13
253.14 253.15 253.16 253.17 253.18 253.19 253.20
253.21
253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 254.1 254.2 254.3 254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12
254.13
254.14 254.15 254.16 254.17 254.18 254.19
254.20
254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28 254.29 254.30 254.31 254.32 254.33 255.1 255.2 255.3 255.4 255.5 255.6 255.7 255.8 255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18 255.19 255.20 255.21
255.22 255.23
255.24 255.25 255.26 255.27 255.28 255.29 255.30
255.31 255.32
255.33 256.1 256.2 256.3 256.4
256.5 256.6 256.7
256.8 256.9
256.10 256.11 256.12 256.13 256.14
256.15
256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23
256.24
256.25 256.26 256.27 256.28 256.29 256.30 256.31 257.1 257.2 257.3 257.4 257.5
257.6 257.7
257.8 257.9 257.10 257.11 257.12 257.13
257.14 257.15
257.16 257.17 257.18 257.19 257.20 257.21 257.22 257.23 257.24 257.25 257.26 257.27 257.28 257.29 257.30 257.31 257.32 258.1 258.2 258.3 258.4 258.5
258.6 258.7
258.8 258.9 258.10 258.11 258.12 258.13
258.14 258.15
258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28 258.29
258.30 258.31
258.32 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10
259.11 259.12
259.13 259.14 259.15 259.16 259.17 259.18 259.19
259.20
259.21 259.22 259.23 259.24
259.25
259.26 259.27 259.28 259.29 259.30 259.31 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9 260.10 260.11 260.12 260.13 260.14 260.15 260.16
260.17
260.18 260.19 260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27 260.28 260.29 260.30 260.31 260.32 260.33 260.34
261.1
261.2 261.3 261.4 261.5 261.6 261.7 261.8 261.9 261.10 261.11 261.12 261.13 261.14 261.15 261.16 261.17 261.18
261.19
261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27 261.28 261.29 261.30 261.31 261.32 261.33
262.1
262.2 262.3 262.4 262.5 262.6
262.7
262.8 262.9 262.10 262.11 262.12 262.13 262.14 262.15 262.16
262.17
262.18 262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28
262.29
263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10
263.11
263.12 263.13 263.14 263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26 263.27 263.28 263.29 263.30
263.31
264.1 264.2 264.3 264.4 264.5 264.6 264.7
264.8
264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20 264.21 264.22 264.23 264.24 264.25
264.26
264.27 264.28 264.29 264.30 264.31 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13 265.14 265.15 265.16 265.17 265.18 265.19 265.20 265.21 265.22
265.23
265.24 265.25 265.26 265.27 265.28 265.29 265.30 265.31 265.32 265.33 265.34 265.35 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20
266.21 266.22
266.23 266.24 266.25 266.26 266.27 266.28 266.29
266.30
266.31 266.32 267.1 267.2 267.3 267.4
267.5
267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16 267.17 267.18 267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 267.31 267.32 267.33 267.34 267.35 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19
268.20
268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28
268.29 268.30
268.31 268.32 269.1 269.2 269.3 269.4 269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31
269.32 269.33
269.34 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14
270.15
270.16 270.17 270.18 270.19 270.20 270.21
270.22
270.23 270.24 270.25 270.26 270.27 270.28 270.29 270.30 270.31 270.32 270.33 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12 271.13 271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28 271.29 271.30 271.31 271.32 271.33 271.34 271.35 271.36 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17 272.18 272.19 272.20 272.21 272.22 272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 272.34 272.35 272.36 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17 273.18 273.19 273.20 273.21 273.22 273.23 273.24 273.25 273.26 273.27 273.28 273.29 273.30 273.31 273.32 273.33 273.34 273.35 273.36 274.1 274.2 274.3 274.4 274.5 274.6 274.7 274.8 274.9 274.10 274.11 274.12 274.13 274.14 274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27 274.28 274.29 274.30 274.31 274.32 274.33 274.34 274.35 275.1 275.2 275.3 275.4 275.5 275.6 275.7 275.8 275.9 275.10 275.11 275.12 275.13 275.14 275.15 275.16 275.17
275.18
275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28 275.29 275.30 275.31 275.32 275.33
276.1 276.2
276.3 276.4 276.5 276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19 276.20
276.21
276.22 276.23 276.24 276.25 276.26 276.27 276.28 276.29 276.30 276.31 276.32
276.33
277.1 277.2 277.3 277.4 277.5 277.6 277.7 277.8 277.9
277.10
277.11 277.12 277.13 277.14
277.15
277.16 277.17 277.18 277.19 277.20 277.21 277.22 277.23 277.24 277.25 277.26 277.27 277.28 277.29 277.30 277.31 277.32 277.33 278.1 278.2 278.3 278.4 278.5 278.6 278.7 278.8 278.9 278.10 278.11 278.12 278.13 278.14 278.15 278.16 278.17 278.18 278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 278.31 278.32 278.33 278.34 278.35 278.36 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19
279.20
279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30 279.31 279.32 279.33 279.34 279.35 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 280.32
280.33
280.34 280.35 281.1 281.2 281.3 281.4 281.5 281.6 281.7 281.8 281.9 281.10 281.11 281.12 281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30 281.31 281.32 281.33 281.34 281.35 281.36 282.1 282.2
282.3
282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14 282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23 282.24 282.25 282.26 282.27 282.28 282.29 282.30 282.31 282.32 282.33 282.34 282.35 283.1 283.2 283.3 283.4 283.5 283.6 283.7 283.8 283.9 283.10 283.11 283.12 283.13 283.14 283.15 283.16 283.17 283.18 283.19 283.20 283.21 283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 283.30 283.31 283.32 283.33 283.34 283.35 283.36 284.1 284.2 284.3 284.4 284.5 284.6 284.7 284.8 284.9 284.10 284.11 284.12 284.13 284.14 284.15 284.16 284.17 284.18 284.19 284.20 284.21 284.22 284.23 284.24 284.25 284.26 284.27 284.28 284.29 284.30 284.31 284.32 284.33 284.34 284.35 284.36 285.1 285.2 285.3 285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12
285.13 285.14
285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 285.32 285.33 285.34 285.35 286.1 286.2 286.3 286.4 286.5 286.6 286.7 286.8 286.9 286.10 286.11 286.12 286.13 286.14 286.15 286.16 286.17 286.18 286.19 286.20 286.21 286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32 286.33 286.34 287.1 287.2 287.3 287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13 287.14 287.15 287.16 287.17 287.18 287.19 287.20 287.21 287.22 287.23 287.24 287.25 287.26 287.27 287.28 287.29 287.30 287.31 287.32 287.33 287.34 287.35 287.36 288.1 288.2 288.3 288.4 288.5 288.6 288.7 288.8 288.9 288.10 288.11 288.12 288.13 288.14 288.15 288.16 288.17 288.18 288.19 288.20 288.21 288.22 288.23 288.24 288.25
288.26 288.27
288.28 288.29 288.30 288.31 288.32 288.33 288.34 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8 289.9 289.10 289.11 289.12 289.13
289.14 289.15
289.16 289.17 289.18 289.19 289.20 289.21 289.22
289.23 289.24
289.25 289.26 289.27 289.28 289.29 289.30 289.31 289.32 289.33
290.1 290.2
290.3 290.4 290.5 290.6 290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16 290.17 290.18 290.19 290.20 290.21 290.22 290.23 290.24 290.25 290.26 290.27 290.28 290.29 290.30 290.31 290.32 290.33 290.34 290.35 291.1 291.2 291.3 291.4 291.5 291.6 291.7 291.8 291.9 291.10 291.11 291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21
291.22 291.23
291.24 291.25 291.26 291.27 291.28 291.29 291.30 291.31 291.32
291.33 291.34
292.1 292.2 292.3 292.4 292.5 292.6 292.7 292.8 292.9 292.10 292.11 292.12 292.13 292.14 292.15 292.16 292.17 292.18 292.19 292.20 292.21 292.22 292.23 292.24 292.25 292.26 292.27
292.28
292.29 292.30 292.31 292.32 292.33 292.34 293.1 293.2 293.3 293.4 293.5 293.6 293.7 293.8 293.9 293.10 293.11 293.12 293.13 293.14 293.15 293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23 293.24 293.25 293.26 293.27 293.28 293.29 293.30
293.31
293.32 293.33 294.1 294.2 294.3 294.4 294.5 294.6 294.7 294.8 294.9
294.10
294.11 294.12 294.13 294.14 294.15 294.16 294.17 294.18 294.19 294.20 294.21 294.22 294.23 294.24 294.25 294.26 294.27 294.28 294.29 294.30
294.31
294.32 295.1 295.2 295.3 295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14 295.15 295.16 295.17 295.18 295.19 295.20 295.21 295.22 295.23 295.24 295.25 295.26 295.27 295.28 295.29 295.30 295.31 295.32 295.33 295.34 295.35 295.36 296.1 296.2 296.3 296.4 296.5 296.6 296.7 296.8 296.9 296.10
296.11
296.12 296.13 296.14 296.15
296.16 296.17 296.18
296.19 296.20
296.21 296.22 296.23 296.24 296.25 296.26 296.27 296.28 296.29 296.30
296.31 296.32
297.1 297.2 297.3 297.4
297.5
297.6 297.7 297.8 297.9 297.10 297.11 297.12 297.13 297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23 297.24 297.25 297.26 297.27 297.28 297.29 297.30 297.31 297.32 297.33
297.34
298.1 298.2 298.3 298.4 298.5 298.6 298.7 298.8 298.9
298.10
298.11 298.12 298.13 298.14 298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22 298.23 298.24
298.25
298.26 298.27 298.28 298.29 298.30 298.31 298.32
299.1
299.2 299.3 299.4 299.5 299.6 299.7 299.8 299.9 299.10 299.11 299.12 299.13 299.14 299.15
299.16
299.17 299.18 299.19 299.20 299.21
299.22 299.23
299.24 299.25 299.26 299.27 299.28 299.29 299.30 299.31 300.1 300.2 300.3 300.4 300.5 300.6
300.7 300.8
300.9 300.10 300.11 300.12 300.13 300.14 300.15 300.16 300.17 300.18 300.19 300.20 300.21 300.22
300.23 300.24
300.25 300.26 300.27 300.28 300.29 300.30 300.31 300.32 300.33 301.1 301.2 301.3 301.4 301.5 301.6 301.7 301.8 301.9 301.10
301.11 301.12 301.13 301.14
301.15 301.16 301.17 301.18 301.19 301.20 301.21 301.22 301.23
301.24 301.25
301.26 301.27 301.28 301.29 301.30
301.31 301.32
302.1 302.2
302.3 302.4 302.5 302.6 302.7 302.8 302.9 302.10 302.11 302.12 302.13 302.14 302.15 302.16 302.17 302.18
302.19
302.20 302.21 302.22 302.23 302.24 302.25 302.26 302.27 302.28 302.29 302.30 302.31 302.32 302.33 302.34 303.1 303.2 303.3 303.4
303.5 303.6
303.7 303.8 303.9 303.10 303.11 303.12 303.13 303.14 303.15 303.16
303.17 303.18
303.19 303.20 303.21 303.22 303.23 303.24 303.25 303.26 303.27
303.28
303.29 303.30 304.1 304.2 304.3
304.4
304.5 304.6 304.7 304.8 304.9 304.10 304.11 304.12 304.13 304.14 304.15
304.16 304.17
304.18 304.19 304.20 304.21 304.22 304.23 304.24 304.25
304.26 304.27
304.28 304.29 304.30 304.31 304.32 305.1 305.2 305.3 305.4 305.5 305.6 305.7 305.8
305.9 305.10
305.11 305.12 305.13 305.14 305.15 305.16 305.17 305.18 305.19 305.20 305.21 305.22 305.23 305.24 305.25 305.26 305.27 305.28 305.29 305.30 305.31 305.32 305.33
305.34
306.1 306.2
306.3 306.4 306.5 306.6 306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14 306.15 306.16 306.17 306.18 306.19 306.20 306.21 306.22 306.23 306.24
306.25 306.26 306.27 306.28 306.29 306.30 306.31 306.32 306.33 307.1 307.2 307.3 307.4 307.5 307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14 307.15 307.16 307.17 307.18 307.19 307.20 307.21 307.22
307.23 307.24 307.25 307.26 307.27 307.28 307.29 307.30 307.31
307.32 307.33 307.34 308.1 308.2 308.3 308.4 308.5 308.6 308.7 308.8 308.9 308.10
308.11 308.12 308.13 308.14 308.15 308.16 308.17 308.18 308.19
308.20
308.21 308.22 308.23 308.24 308.25 308.26 308.27 308.28 308.29 308.30 308.31
308.32
309.1 309.2 309.3 309.4 309.5 309.6 309.7 309.8 309.9 309.10 309.11 309.12
309.13 309.14 309.15 309.16 309.17 309.18
309.19 309.20 309.21 309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 309.31 309.32 309.33 310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15 310.16 310.17 310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26
310.27
310.28 310.29 310.30 310.31 310.32 310.33 310.34 310.35 311.1 311.2 311.3 311.4 311.5 311.6 311.7 311.8 311.9 311.10 311.11 311.12 311.13 311.14 311.15 311.16 311.17 311.18 311.19 311.20 311.21 311.22 311.23 311.24 311.25 311.26 311.27 311.28 311.29 311.30 311.31 311.32
311.33
311.34 311.35 312.1 312.2 312.3 312.4 312.5 312.6 312.7 312.8 312.9 312.10 312.11 312.12 312.13 312.14 312.15 312.16 312.17 312.18 312.19 312.20 312.21 312.22 312.23 312.24 312.25 312.26 312.27 312.28 312.29 312.30 312.31 312.32 312.33 312.34 312.35 312.36 313.1 313.2 313.3
313.4
313.5 313.6 313.7 313.8 313.9 313.10 313.11 313.12 313.13 313.14 313.15 313.16 313.17 313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27 313.28 313.29 313.30 313.31 313.32 313.33 313.34 313.35 314.1 314.2 314.3 314.4 314.5 314.6 314.7 314.8 314.9 314.10
314.11
314.12 314.13 314.14 314.15 314.16 314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24 314.25 314.26
314.27 314.28 314.29 314.30 314.31 314.32 315.1 315.2 315.3 315.4 315.5 315.6
315.7 315.8 315.9 315.10 315.11 315.12 315.13 315.14 315.15 315.16 315.17 315.18 315.19 315.20 315.21 315.22 315.23 315.24 315.25 315.26 315.27 315.28 315.29 315.30 315.31 315.32 315.33 315.34 316.1 316.2
316.3
316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11
316.12
316.13 316.14 316.15 316.16 316.17 316.18 316.19 316.20 316.21 316.22 316.23 316.24 316.25 316.26 316.27 316.28 316.29 316.30 316.31 316.32 317.1 317.2 317.3 317.4 317.5 317.6 317.7 317.8 317.9 317.10 317.11 317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19 317.20 317.21 317.22 317.23 317.24 317.25 317.26 317.27 317.28 317.29 317.30 317.31 317.32 317.33 317.34 317.35 317.36 318.1 318.2 318.3 318.4 318.5 318.6 318.7 318.8
318.9
318.10 318.11 318.12 318.13 318.14 318.15
318.16 318.17 318.18 318.19 318.20
318.21 318.22 318.23 318.24 318.25 318.26 318.27 318.28 318.29 318.30 318.31 318.32 318.33 319.1 319.2 319.3 319.4 319.5 319.6 319.7 319.8 319.9
319.10 319.11 319.12 319.13 319.14
319.15 319.16
A bill for an act
relating to the financing and operation of state and local government; making
policy, technical, administrative, enforcement, collection, refund, and other
changes to income, franchise, property, sales and use, motor vehicle sales,
estate, cigarette and tobacco products, gasoline, insurance premiums, aggregate
removal, mortgage, deed, and production taxes, and other taxes and tax-related
provisions; providing for aids to local governments; increasing maximum
property tax refunds; requiring withholding; providing and modifying income
tax credits; modifying taxation of certain compensation paid to nonresidents;
modifying taxation of foreign operating corporations; modifying sales tax
exemptions; modifying and authorizing local government taxes; prohibiting
new local sales taxes; authorizing and modifying levies, property valuation
procedures, homestead provisions, property tax classes, class rates, and tax
bases; changing and providing property tax exemptions; changing JOBZ,
border city allocation, tax increment financing, and economic development
powers and incentives; changing provisions relating to fiscal disparities, budget
forecasts and accounts, local impact notes, securities filing fees, state debt
collection procedures, revenue recapture, sustainable forest incentives programs,
and tax-forfeited lands; extending a petrofund fee exemption; authorizing
utility rate adjustments; expanding the aggregate tax and distribution of the
proceeds; changing distributions of production tax proceeds; providing for
purchase of forest lands; providing for higher education grants in the taconite
assistance area; authorizing and providing terms and conditions related to the
issuance of obligations and the financing of public improvements and services;
extending the time for certain publications of notices; requiring notices and
publication of information; authorizing and validating trusts to pay certain
public postemployment benefits; clarifying application of prevailing wage to
JOBZ projects; changing and imposing powers, duties, and requirements on
certain local governments and authorities and state departments or agencies;
authorizing local governments to provide certain development incentives;
providing rules for operation of certain tax increment financing districts;
authorizing grants; requiring studies; establishing task forces; authorizing release
of certain data; transferring money to the budget reserve account; appropriating
money; amending Minnesota Statutes 2006, sections 3.987, subdivision 1;
3.988, subdivision 3; 3.989, subdivisions 2, 3; 16A.103, subdivisions 1a, 1b, 2;
16A.152, subdivisions 1b, 2, by adding a subdivision; 16D.04, subdivisions
1, 2; 16D.11, subdivisions 2, 7; 62I.06, subdivision 6; 71A.04, subdivision
1; 80A.28, subdivision 1, as amended; 80A.65, subdivision 1, as amended;
97A.061, subdivision 2; 116J.871, subdivision 1; 118A.03, subdivision 3;
123B.61; 126C.41, subdivision 2; 127A.48, subdivision 2; 216B.1646; 268.19,
subdivision 1; 270.071, subdivision 7; 270.072, subdivisions 2, 3, 6; 270.074,
subdivision 3; 270.076, subdivision 1; 270.41, subdivisions 1, 2, 3, 5, by adding
a subdivision; 270.44; 270.45; 270.46; 270.47; 270.48; 270.50; 270A.03,
subdivisions 2, 5; 270A.10; 270B.15; 270C.03, subdivision 1; 270C.306;
270C.34, subdivision 1; 270C.446, subdivision 2; 270C.56, subdivision 1;
270C.63, subdivision 9; 272.02, subdivision 64, by adding subdivisions; 272.115,
subdivision 1; 273.05, by adding a subdivision; 273.111, subdivisions 3, 6, by
adding subdivisions; 273.117; 273.121; 273.123, subdivisions 2, 3, 7; 273.124,
subdivisions 13, 14, by adding a subdivision; 273.125, subdivision 8; 273.128,
subdivision 1; 273.13, subdivisions 22, 23, 24, 25, 33, by adding a subdivision;
273.1315; 273.1398, subdivision 4; 273.33, subdivision 2; 273.37, subdivision 2;
273.371, subdivision 1; 274.01, subdivision 1; 274.13, subdivision 1; 275.025,
subdivision 3; 275.065, subdivisions 3, 5a, by adding a subdivision; 275.066;
275.067; 275.61, subdivision 1; 276.04, subdivision 2, by adding a subdivision;
276A.01, subdivision 3; 276A.04; 277.01, subdivision 2; 278.05, subdivision
6; 279.01, subdivision 1; 279.37, subdivision 1a; 280.39; 287.22; 287.2205;
289A.02, subdivision 7; 289A.08, subdivisions 11, 13; 289A.09, subdivision 2;
289A.12, subdivisions 4, 14, by adding a subdivision; 289A.18, subdivision
1; 289A.20, subdivision 4; 289A.40, subdivision 2; 289A.56, by adding a
subdivision; 289A.60, subdivisions 8, 12, 15, 25, 27, by adding subdivisions;
290.01, subdivisions 6b, 19, as amended, 19a, 19b, as amended, 19c, 19d,
31, as amended; 290.06, subdivision 33, by adding subdivisions; 290.067,
subdivision 2b; 290.0671, subdivision 7; 290.0677, subdivision 1; 290.091,
subdivision 3; 290.0921, subdivision 3; 290.10; 290.17, subdivision 2; 290.191,
subdivisions 2, 8; 290.92, by adding a subdivision; 290A.03, subdivisions 7, 15,
as amended; 290A.04, subdivisions 2, 4, by adding a subdivision; 290A.14;
290B.03, subdivision 2; 290C.02, subdivision 3; 290C.04; 290C.05; 290C.07;
290C.11; 291.005, subdivision 1; 291.215, subdivision 1; 295.52, subdivisions
4, 4a; 295.54, subdivision 2; 296A.18, subdivision 4; 297A.61, subdivisions
3, 4, 7, 10, 24, by adding subdivisions; 297A.63, subdivision 1; 297A.665;
297A.668, by adding a subdivision; 297A.669, subdivisions 3, 13, 14, by adding
subdivisions; 297A.67, subdivisions 7, 8, 9; 297A.68, subdivisions 5, 11, 16,
35; 297A.69, subdivisions 2, 3, 4; 297A.70, subdivisions 3, 7, 8, by adding
a subdivision; 297A.71, subdivision 23, by adding a subdivision; 297A.72;
297A.75, subdivisions 1, 2, 3; 297A.90, subdivision 2; 297A.99, subdivision 1;
297B.03; 297B.035, subdivision 1; 297F.06, subdivision 4; 297F.09, subdivision
10; 297F.21, subdivision 3; 297F.25, by adding a subdivision; 297G.09,
subdivision 9; 297I.06, subdivisions 1, 2; 297I.15, by adding a subdivision;
297I.20, subdivision 2; 297I.40, subdivision 5; 298.22, by adding a subdivision;
298.2214, subdivision 2; 298.24, subdivision 1; 298.25; 298.28, subdivisions 3,
4, 5, 6, by adding a subdivision; 298.292, subdivision 2; 298.296, subdivision
2; 298.2961, subdivisions 4, 5; 298.75, subdivisions 1, 3, 7, by adding a
subdivision; 331A.05, subdivision 2; 360.031; 365A.02; 365A.04; 365A.08;
365A.095; 373.01, subdivision 3; 373.40, subdivision 4; 375B.09; 383A.80,
subdivision 4; 383A.81, subdivisions 1, 2; 383B.117, subdivision 2; 383B.77,
subdivisions 1, 2; 383B.80, subdivision 4; 410.32; 412.301; 424A.10, subdivision
3; 435.193; 453A.02, subdivision 3; 469.169, by adding a subdivision; 469.1734,
subdivision 6; 469.174, subdivisions 10, 10a; 469.175, subdivisions 1, 3;
469.176, subdivisions 1, 2, 4l, 7; 469.1761, subdivision 1; 469.1763, subdivision
2; 469.177, subdivision 1; 469.178, subdivision 7; 469.1791, subdivision 3;
469.312, subdivision 5, by adding a subdivision; 469.3201; 473.39, by adding
subdivisions; 473F.01, subdivision 2; 473F.08, subdivisions 5, 7a, by adding a
subdivision; 475.51, subdivision 4; 475.52, subdivision 6; 475.53, subdivision 1;
475.58, subdivisions 1, 3b; 477A.011, subdivision 36; 477A.0124, subdivision
5; 477A.013, subdivisions 1, 8, 9; 477A.03; 477A.12, subdivision 1; 477A.14,
subdivision 1; Laws 1973, chapter 393, section 1, as amended; Laws 1980,
chapter 511, section 1, subdivision 2, as amended; Laws 1987, chapter 168,
section 2; Laws 1988, chapter 645, section 3, as amended; Laws 1989, chapter
211, section 8, subdivision 4, as amended; Laws 1993, chapter 375, article 9,
section 45, subdivisions 2, as amended, 3, as amended, 4, as amended; Laws
1994, chapter 587, article 9, section 14, subdivisions 1, 2, 3; Laws 1995, chapter
264, article 5, sections 44, subdivision 4, as amended; 45, subdivision 1, as
amended; Laws 1999, chapter 243, article 4, section 18, subdivisions 1, 3, 4;
Laws 2003, chapter 128, article 1, section 172, as amended; Laws 2005, First
Special Session chapter 3, article 5, section 39; article 10, section 23; Laws 2006,
chapter 236, article 1, section 21; Laws 2006, chapter 259, article 11, section 3;
proposing coding for new law in Minnesota Statutes, chapters 17; 138; 270;
270C; 273; 274; 290C; 297A; 360; 383C; 383D; 383E; 471; 475; repealing
Minnesota Statutes 2006, sections 16A.1522; 126C.21, subdivision 4; 270.073;
270.41, subdivision 4; 270.43; 270.51; 270.52; 270.53; 290A.04, subdivision 2;
295.60; 297A.61, subdivision 20; 297A.668, subdivision 6; 297A.67, subdivision
22; 469.174, subdivision 29; 473F.08, subdivision 3a; Laws 1973, chapter
393, section 2; Laws 1994, chapter 587, article 9, section 8, subdivision 1, as
amended; Laws 1998, chapter 389, article 11, section 18.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
AIDS TO LOCAL GOVERNMENTS AND PROPERTY TAX REFUNDS
Section 1.
Minnesota Statutes 2006, section 290A.04, subdivision 2, is amended to
read:
Subd. 2.
Homeowners.
A claimant whose property taxes payable are in excess
of the percentage of the household income stated below shall pay an amount equal to
the percent of income shown for the appropriate household income level along with the
percent to be paid by the claimant of the remaining amount of property taxes payable.
The state refund equals the amount of property taxes payable that remain, up to the state
refund amount shown below.
| Household Income |
Percent of Income |
Percent Paid by Claimant |
Maximum State Refund |
| $0 to 1,189 |
1.0 percent |
15 percent |
deleted text begin
$1,450 deleted text end new text begin $1,820 new text end |
|
| 1,190 to 2,379 |
1.1 percent |
15 percent |
deleted text begin
$1,450 deleted text end new text begin $1,820 new text end |
|
| 2,380 to 3,589 |
1.2 percent |
15 percent |
deleted text begin
$1,410 deleted text end new text begin $1,820 new text end |
|
| 3,590 to 4,789 |
1.3 percent |
20 percent |
deleted text begin
$1,410 deleted text end new text begin $1,820 new text end |
|
| 4,790 to 5,979 |
1.4 percent |
20 percent |
deleted text begin
$1,360 deleted text end new text begin $1,820 new text end |
|
| 5,980 to 8,369 |
1.5 percent |
20 percent |
deleted text begin
$1,360 deleted text end new text begin $1,820 new text end |
|
| 8,370 to 9,559 |
1.6 percent |
25 percent |
deleted text begin
$1,310 deleted text end new text begin $1,820 new text end |
|
| 9,560 to 10,759 |
1.7 percent |
25 percent |
deleted text begin
$1,310 deleted text end new text begin $1,820 new text end |
|
| 10,760 to 11,949 |
1.8 percent |
25 percent |
deleted text begin
$1,260 deleted text end new text begin $1,820 new text end |
|
| 11,950 to 13,139 |
1.9 percent |
30 percent |
deleted text begin
$1,260 deleted text end new text begin $1,820 new text end |
|
| 13,140 to 14,349 |
2.0 percent |
30 percent |
deleted text begin
$1,210 deleted text end new text begin $1,750 new text end |
|
| 14,350 to 16,739 |
2.1 percent |
30 percent |
deleted text begin
$1,210 deleted text end new text begin $1,750 new text end |
|
| 16,740 to 17,929 |
2.2 percent |
35 percent |
deleted text begin
$1,160 deleted text end new text begin $1,750 new text end |
|
| 17,930 to 19,119 |
2.3 percent |
35 percent |
deleted text begin
$1,160 deleted text end new text begin $1,750 new text end |
|
| 19,120 to 20,319 |
2.4 percent |
35 percent |
deleted text begin
$1,110 deleted text end new text begin $1,750 new text end |
|
| 20,320 to 25,099 |
2.5 percent |
40 percent |
deleted text begin
$1,110 deleted text end new text begin $1,750 new text end |
|
| 25,100 to 28,679 |
2.6 percent |
40 percent |
deleted text begin
$1,070 deleted text end new text begin $1,750 new text end |
|
| 28,680 to 35,849 |
2.7 percent |
40 percent |
deleted text begin
$1,070 deleted text end new text begin $1,750 new text end |
|
| 35,850 to 41,819 |
2.8 percent |
45 percent |
deleted text begin $ 970 deleted text endnew text begin $1,600new text end |
|
| 41,820 to 47,799 |
3.0 percent |
45 percent |
deleted text begin $ 970 deleted text endnew text begin $1,400new text end |
|
| 47,800 to 53,779 |
deleted text begin3.2deleted text endnew text begin3.0new text end percent |
45 percent |
deleted text begin $ 870 deleted text endnew text begin $1,200new text end |
|
| 53,780 to 59,749 |
deleted text begin3.5deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 780 deleted text endnew text begin $1,100new text end |
|
| 59,750 to 65,729 |
deleted text begin4.0deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 680 deleted text endnew text begin $1,000new text end |
|
| 65,730 to 69,319 |
deleted text begin4.0deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 580 deleted text endnew text begin $750new text end |
|
| 69,320 to 71,719 |
deleted text begin4.0deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 480 deleted text endnew text begin $600new text end |
|
| 71,720 to 74,619 |
deleted text begin4.0deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 390 deleted text endnew text begin $500new text end |
|
| 74,620 to 77,519 |
deleted text begin4.0deleted text endnew text begin3.0new text end percent |
50 percent |
deleted text begin $ 290 deleted text endnew text begin $350new text end |
The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
$77,520 or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on property taxes
payable in 2008 only.
new text end
Sec. 2.
Minnesota Statutes 2006, section 290A.04, is amended by adding a subdivision
to read:
new text begin Subd. 2k. new text end
new text begin Homeowners. new text end
new text begin
(a) A claimant who is a homeowner and whose property
taxes payable exceed the threshold percentage specified for the claimant's household
income is entitled to a homeowner property tax refund. The homeowner property tax
refund equals the refund percentage for the claimant's household income, multiplied by the
amount of taxes in excess of the threshold percentage, up to the maximum refund amount
specified for claimant's household income.
new text end
|
new text begin
Household Income new text end |
new text begin
Threshold Percentage new text end |
new text begin
Refund Percentage new text end |
new text begin
Maximum Refund new text end |
|
|
new text begin
$0 to 1,429 new text end |
new text begin
1.0 percent new text end |
new text begin
85 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
1,430 to 2,849 new text end |
new text begin
1.1 percent new text end |
new text begin
85 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
2,850 to 4,309 new text end |
new text begin
1.2 percent new text end |
new text begin
85 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
4,310 to 5,749 new text end |
new text begin
1.3 percent new text end |
new text begin
80 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
5,750 to 7,169 new text end |
new text begin
1.4 percent new text end |
new text begin
80 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
7,170 to 10,039 new text end |
new text begin
1.5 percent new text end |
new text begin
80 percent new text end |
new text begin
$2,180 new text end |
|
|
new text begin
10,040 to 11,469 new text end |
new text begin
1.6 percent new text end |
new text begin
75 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
11,470 to 12,909 new text end |
new text begin
1.7 percent new text end |
new text begin
75 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
12,910 to 14,329 new text end |
new text begin
1.8 percent new text end |
new text begin
75 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
14,330 to 15,759 new text end |
new text begin
1.9 percent new text end |
new text begin
70 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
15,760 to 17,209 new text end |
new text begin
2.0 percent new text end |
new text begin
70 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
17,210 to 20,079 new text end |
new text begin
2.1 percent new text end |
new text begin
70 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
20,080 to 21,509 new text end |
new text begin
2.2 percent new text end |
new text begin
65 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
21,510 to 22,929 new text end |
new text begin
2.3 percent new text end |
new text begin
65 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
22,930 to 24,369 new text end |
new text begin
2.4 percent new text end |
new text begin
65 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
24,370 to 30,109 new text end |
new text begin
2.5 percent new text end |
new text begin
60 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
30,110 to 34,399 new text end |
new text begin
2.6 percent new text end |
new text begin
60 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
34,400 to 42,999 new text end |
new text begin
2.7 percent new text end |
new text begin
60 percent new text end |
new text begin
$2,100 new text end |
|
|
new text begin
43,000 to 50,159 new text end |
new text begin
2.8 percent new text end |
new text begin
55 percent new text end |
new text begin
$1,920 new text end |
|
|
new text begin
50,160 to 57,329 new text end |
new text begin
3.0 percent new text end |
new text begin
55 percent new text end |
new text begin
$1,680 new text end |
|
|
new text begin
57,330 to 64,499 new text end |
new text begin
3.0 percent new text end |
new text begin
55 percent new text end |
new text begin
$1,440 new text end |
|
|
new text begin
64,500 to 71,659 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$1,320 new text end |
|
|
new text begin
71,660 to 78,839 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$1,200 new text end |
|
|
new text begin
78,840 to 83,139 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$
.
900
new text end |
|
|
new text begin
83,140 to 86,019 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$
.
720
new text end |
|
|
new text begin
86,020 to 89,499 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$
.
600
new text end |
|
|
new text begin
89,500 to 92,979 new text end |
new text begin
3.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$
.
420
new text end |
|
new text begin
(b) No refund is allowed under paragraph (a) if the claimant's household income is
more than $92,979.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning for refund claims based on
property taxes payable in 2009.
new text end
Sec. 3.
Minnesota Statutes 2006, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under deleted text beginsubdivisions 2 anddeleted text endnew text begin subdivisionnew text end 2a
for inflation. new text beginBeginning for property tax refunds payable in calendar year 2011, the
commissioner shall annually adjust the dollar amounts of the income thresholds and
the maximum refunds under subdivision 2k for inflation. new text endThe commissioner shall make
the inflation adjustments in accordance with section 1(f) of the Internal Revenue Code,
except that for purposes of this subdivision the percentage increase new text beginfor subdivision 2a
new text endshall be determined from the year ending on June 30, 2000, to the year ending on June
30 of the year preceding that in which the refund is payablenew text begin and the percentage increase
for subdivision 2k shall be determined from the year ending on June 30, 2009, to the
year ending on June 30 of the year preceding that in which the refund is payablenew text end. The
commissioner shall use the appropriate percentage increase to annually adjust the income
thresholds and maximum refunds under subdivisions deleted text begin2 anddeleted text end 2anew text begin and 2knew text end for inflation without
regard to whether or not the income tax brackets are adjusted for inflation in that yearnew text begin,
except there is no adjustment to the income thresholds and maximum refunds under
subdivision 2k for refunds payable in 2010new text end. The commissioner shall round the thresholds
and the maximum amounts, as adjusted to the nearest $10 amount. If the amount ends in
$5, the commissioner shall round it up to the next $10 amount.
The commissioner shall annually announce the adjusted refund schedule at the same
time provided under section 290.06. The determination of the commissioner under this
subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning for claims based on
property taxes payable in 2009.
new text end
Sec. 4.
Minnesota Statutes 2006, section 477A.011, subdivision 36, is amended to read:
Subd. 36.
City aid base.
(a) Except as otherwise provided in this subdivision,
"city aid base" is zero.
(b) The city aid base for any city with a population less than 500 is increased by
$40,000 for aids payable in calendar year 1995 and thereafter, and the maximum amount
of total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is also
increased by $40,000 for aids payable in calendar year 1995 only, provided that:
(i) the average total tax capacity rate for taxes payable in 1995 exceeds 200 percent;
(ii) the city portion of the tax capacity rate exceeds 100 percent; and
(iii) its city aid base is less than $60 per capita.
(c) The city aid base for a city is increased by $20,000 in 1998 and thereafter and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $20,000 in calendar year 1998 only, provided that:
(i) the city has a population in 1994 of 2,500 or more;
(ii) the city is located in a county, outside of the metropolitan area, which contains a
city of the first class;
(iii) the city's net tax capacity used in calculating its 1996 aid under section
477A.013 is less than $400 per capita; and
(iv) at least four percent of the total net tax capacity, for taxes payable in 1996, of
property located in the city is classified as railroad property.
(d) The city aid base for a city is increased by $200,000 in 1999 and thereafter and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $200,000 in calendar year 1999 only, provided that:
(i) the city was incorporated as a statutory city after December 1, 1993;
(ii) its city aid base does not exceed $5,600; and
(iii) the city had a population in 1996 of 5,000 or more.
(e) The city aid base for a city is increased by $450,000 in 1999 to 2008 and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $450,000 in calendar year 1999 only, provided that:
(i) the city had a population in 1996 of at least 50,000;
(ii) its population had increased by at least 40 percent in the ten-year period ending
in 1996; and
(iii) its city's net tax capacity for aids payable in 1998 is less than $700 per capita.
(f) The city aid base for a city is increased by $150,000 for aids payable in 2000 and
thereafter, and the maximum amount of total aid it may receive under section 477A.013,
subdivision 9, paragraph (c), is also increased by $150,000 in calendar year 2000 only,
provided that:
(1) the city has a population that is greater than 1,000 and less than 2,500;
(2) its commercial and industrial percentage for aids payable in 1999 is greater
than 45 percent; and
(3) the total market value of all commercial and industrial property in the city
for assessment year 1999 is at least 15 percent less than the total market value of all
commercial and industrial property in the city for assessment year 1998.
(g) The city aid base for a city is increased by $200,000 in 2000 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $200,000 in calendar year 2000 only, provided that:
(1) the city had a population in 1997 of 2,500 or more;
(2) the net tax capacity of the city used in calculating its 1999 aid under section
477A.013 is less than $650 per capita;
(3) the pre-1940 housing percentage of the city used in calculating 1999 aid under
section 477A.013 is greater than 12 percent;
(4) the 1999 local government aid of the city under section 477A.013 is less than
20 percent of the amount that the formula aid of the city would have been if the need
increase percentage was 100 percent; and
(5) the city aid base of the city used in calculating aid under section 477A.013
is less than $7 per capita.
(h) The city aid base for a city is increased by $102,000 in 2000 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $102,000 in calendar year 2000 only, provided that:
(1) the city has a population in 1997 of 2,000 or more;
(2) the net tax capacity of the city used in calculating its 1999 aid under section
477A.013 is less than $455 per capita;
(3) the net levy of the city used in calculating 1999 aid under section 477A.013 is
greater than $195 per capita; and
(4) the 1999 local government aid of the city under section 477A.013 is less than
38 percent of the amount that the formula aid of the city would have been if the need
increase percentage was 100 percent.
(i) The city aid base for a city is increased by $32,000 in 2001 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $32,000 in calendar year 2001 only, provided that:
(1) the city has a population in 1998 that is greater than 200 but less than 500;
(2) the city's revenue need used in calculating aids payable in 2000 was greater
than $200 per capita;
(3) the city net tax capacity for the city used in calculating aids available in 2000
was equal to or less than $200 per capita;
(4) the city aid base of the city used in calculating aid under section 477A.013
is less than $65 per capita; and
(5) the city's formula aid for aids payable in 2000 was greater than zero.
(j) The city aid base for a city is increased by $7,200 in 2001 and thereafter, and
the maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $7,200 in calendar year 2001 only, provided that:
(1) the city had a population in 1998 that is greater than 200 but less than 500;
(2) the city's commercial industrial percentage used in calculating aids payable in
2000 was less than ten percent;
(3) more than 25 percent of the city's population was 60 years old or older according
to the 1990 census;
(4) the city aid base of the city used in calculating aid under section 477A.013
is less than $15 per capita; and
(5) the city's formula aid for aids payable in 2000 was greater than zero.
(k) The city aid base for a city is increased by $45,000 in 2001 and thereafter and
by an additional $50,000 in calendar years 2002 to 2011, and the maximum amount of
total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is also
increased by $45,000 in calendar year 2001 only, and by $50,000 in calendar year 2002
only, provided that:
(1) the net tax capacity of the city used in calculating its 2000 aid under section
477A.013 is less than $810 per capita;
(2) the population of the city declined more than two percent between 1988 and 1998;
(3) the net levy of the city used in calculating 2000 aid under section 477A.013 is
greater than $240 per capita; and
(4) the city received less than $36 per capita in aid under section 477A.013,
subdivision 9, for aids payable in 2000.
(l) The city aid base for a city with a population of 10,000 or more which is located
outside of the seven-county metropolitan area is increased in 2002 and thereafter, and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (b) or (c), is also increased in calendar year 2002 only, by an amount equal to
the lesser of:
(1)(i) the total population of the city, as determined by the United States Bureau of
the Census, in the 2000 census, (ii) minus 5,000, (iii) times 60; or
(2) $2,500,000.
(m) The city aid base is increased by $50,000 in 2002 and thereafter, and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9,
paragraph (c), is also increased by $50,000 in calendar year 2002 only, provided that:
(1) the city is located in the seven-county metropolitan area;
(2) its population in 2000 is between 10,000 and 20,000; and
(3) its commercial industrial percentage, as calculated for city aid payable in 2001,
was greater than 25 percent.
(n) The city aid base for a city is increased by $150,000 in calendar years 2002 to
2011 new text beginand by an additional $75,000 in calendar years 2008 to 2013 new text endand the maximum
amount of total aid it may receive under section 477A.013, subdivision 9, paragraph (c), is
also increased by $150,000 in calendar year 2002 onlynew text begin and by $75,000 in calendar year
2008 onlynew text end, provided that:
(1) the city had a population of at least 3,000 but no more than 4,000 in 1999;
(2) its home county is located within the seven-county metropolitan area;
(3) its pre-1940 housing percentage is less than 15 percent; and
(4) its city net tax capacity per capita for taxes payable in 2000 is less than $900
per capita.
(o) The city aid base for a city is increased by $200,000 beginning in calendar
year 2003 and the maximum amount of total aid it may receive under section 477A.013,
subdivision 9, paragraph (c), is also increased by $200,000 in calendar year 2003 only,
provided that the city qualified for an increase in homestead and agricultural credit aid
under Laws 1995, chapter 264, article 8, section 18.
(p) The city aid base for a city is increased by $200,000 in 2004 only and the
maximum amount of total aid it may receive under section 477A.013, subdivision 9, is
also increased by $200,000 in calendar year 2004 only, if the city is the site of a nuclear
dry cask storage facility.
(q) The city aid base for a city is increased by $10,000 in 2004 and thereafter and the
maximum total aid it may receive under section 477A.013, subdivision 9, is also increased
by $10,000 in calendar year 2004 only, if the city was included in a federal major disaster
designation issued on April 1, 1998, and its pre-1940 housing stock was decreased by
more than 40 percent between 1990 and 2000.
(r) The city aid base for a city is increased by deleted text begin$25,000deleted text endnew text begin $30,000new text end in deleted text begin2006 onlydeleted text end
new text begin 2008 and thereafter new text endand the maximum total aid it may receive under section 477A.013,
subdivision 9, is also increased by deleted text begin$25,000deleted text endnew text begin $30,000new text end in calendar year 2006 only if the city
had a population in 2003 of at least 1,000 and has a state park for which the city provides
rescue services and which comprised at least 14 percent of the total geographic area
included within the city boundaries in 2000.
(s) The city aid base for a city with a population less than 5,000 is increased in
2006 and thereafter and the minimum and maximum amount of total aid it may receive
under this section is also increased in calendar year 2006 only by an amount equal to
$6 multiplied by its population.
(t) The city aid base for a city is increased by $80,000 in 2007 deleted text beginonlydeleted text endnew text begin and thereafternew text end and
the minimum and maximum amount of total aid it may receive under section 477A.013,
subdivision 9, is also increased by $80,000 in calendar year 2007 only, if:
(1) as of May 1, 2006, at least 25 percent of the tax capacity of the city is proposed
to be placed in trust status as tax-exempt Indian land;
(2) the placement of the land is being challenged administratively or in court; and
(3) due to the challenge, the land proposed to be placed in trust is still on the tax
rolls as of May 1, 2006.
(u) The city aid base for a city is increased by $100,000 in 2007 and thereafter and
the minimum and maximum total amount of aid it may receive under this section is also
increased in calendar year 2007 only, provided that:
(1) the city has a 2004 estimated population greater than 200 but less than 2,000;
(2) its city net tax capacity for aids payable in 2006 was less than $300 per capita;
(3) the ratio of its pay 2005 tax levy compared to its city net tax capacity for aids
payable in 2006 was greater than 110 percent; and
(4) it is located in a county where at least 15,000 acres of land are classified as
tax-exempt Indian reservations according to the 2004 abstract of tax-exempt property.
new text begin
(v) The city aid base for a city is increased by $30,000 in 2008 only, and the
maximum total aid it may receive under section 477A.013, subdivision 9, is also increased
by $30,000 in calendar year 2008 only if the city had a population in 2005 of less than
3,000 and the city's boundaries as of 2007 were formed by the consolidation of two cities
and one township in 2002.
new text end
new text begin
(w) The city aid base for a city is increased by $100,000 in 2008 and thereafter, and
the maximum total aid it may receive under section 477A.013, subdivision 9, is also
increased by $100,000 in calendar year 2008 only if the city had a city net tax capacity for
aids payable in 2007 of less than $150 per capita and the city experienced flooding on
March 14, 2007, that resulted in evacuation of at least 40 homes.
new text end
new text begin
(x) The city aid base for a city is increased by $200,000 in 2008 through 2012, and
the maximum total aid it may receive under section 477A.013, subdivision 9, is also
increased by $200,000 in calendar year 2008 only if the city:
new text end
new text begin
(i) is located outside of the Minneapolis-St. Paul standard metropolitan statistical
area;
new text end
new text begin
(ii) has a 2005 population greater than 7,000 but less than 8,000; and
new text end
new text begin
(iii) has a 2005 net tax capacity per capita of less than $500.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aid payable in 2008 and
subsequent years.
new text end
Sec. 5.
Minnesota Statutes 2006, section 477A.0124, subdivision 5, is amended to read:
Subd. 5.
County transition aid.
(a) For 2005, a county is eligible for transition
aid equal to the amount, if any, by which:
(1) the difference between:
(i) the aid the county received under subdivision 1 in 2004, divided by the total aid
paid to all counties under subdivision 1, multiplied by $205,000,000; and
(ii) the amount of aid the county is certified to receive in 2005 under subdivisions
3 and 4;
exceeds:
(2) three percent of the county's adjusted net tax capacity.
A county's aid under this paragraph may not be less than zero.
(b) In 2006, a county is eligible to receive two-thirds of the transition aid it received
in 2005.
(c) In 2007new text begin and subsequent yearsnew text end, a county is eligible to receive one-third of the
transition aid it received in 2005.
deleted text begin
(d) No county shall receive aid under this subdivision after 2007.
deleted text end
new text begin
In 2008 only, a
county with (1) a 2005 population greater than 10,000 and less than 29,000, and (2) an
average Part I crimes per capita greater than 3.6 percent for aids payable in 2007 shall
receive $250,000.
new text end
Sec. 6.
Minnesota Statutes 2006, section 477A.013, subdivision 1, is amended to read:
Subdivision 1.
Towns.
deleted text beginIn 2002,deleted text enddeleted text begin nodeleted text endnew text begin In 2008 and subsequent years, eachnew text end town is
eligible for a distribution under this subdivisiondeleted text begin.deleted text endnew text begin equal to the product of (i) its agricultural
property factor, (ii) its town area factor, (iii) its population factor, and (iv) 0.00225. As
used in this subdivision, the following terms have the meanings given them:
new text end
new text begin
(1) "agricultural property factor" means the ratio of the adjusted net tax capacity of
agricultural property located in a town, divided by the adjusted net tax capacity of all other
property located in the town. The agricultural property factor cannot exceed eight;
new text end
new text begin
(2) "agricultural property" means property classified under section 273.13, as
homestead and nonhomestead agricultural property, timber land, and noncommercial
seasonal recreational property;
new text end
new text begin
(3) "town area factor" means the most recent estimate of total acreage, not to exceed
50,000 acres, located in the township available as of July 1 in the aid calculation year,
estimated or established by:
new text end
new text begin
(i) the United States Bureau of the Census;
new text end
new text begin
(ii) the State Land Management Information Center; or
new text end
new text begin
(iii) the secretary of state; and
new text end
new text begin
(4) "population factor" means the square root of the town's population.
new text end
new text begin
If the sum of the aids payable to all towns under this subdivision exceeds the limit
under section 477A.03, subdivision 2c, the distribution to each town must be reduced
proportionately so that the total amount of aids distributed under this section does not
exceed the limit in section 477A.03, subdivision 2c.
new text end
Sec. 7.
Minnesota Statutes 2006, section 477A.013, subdivision 8, is amended to read:
Subd. 8.
City formula aid.
In calendar year 2004 and subsequent years, the
formula aid for a city is equal to the need increase percentage multiplied by the difference
between (1) the city's revenue need multiplied by its population, and (2) deleted text beginthe sum ofdeleted text end the
city's net tax capacity multiplied by the tax effort ratedeleted text begin; the taconite aids under sections
298.28 and 298.282 to any city except a city directly impacted by a taconite mine or plant,
multiplied by the following percentages:
deleted text end
deleted text begin
(i) zero percent for aids payable in 2004;
deleted text end
deleted text begin
(ii) 25 percent for aids payable in 2005;
deleted text end
deleted text begin
(iii) 50 percent for aids payable in 2006;
deleted text end
deleted text begin
(iv) 75 percent for aids payable in 2007; and
deleted text end
deleted text begin (v) 100 percent for aids payable in 2008 and thereafterdeleted text end.
deleted text begin
For purposes of this subdivision, "a city directly impacted by a taconite mine or
plant" means: (1) Babbit, (2) Eveleth, (3) Hibbing, (4) Keewatin, (5) Mountain Iron, (6)
Silver Bay, or (7) Virginia.
deleted text end
No city may have a formula aid amount less than zero. The need increase percentage
must be the same for all cities.
The applicable need increase percentage must be calculated by the Department of
Revenue so that the total of the aid under subdivision 9 equals the total amount available
for aid under section 477A.03 after the subtraction under section 477A.014, subdivisions
4 and 5.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with aids payable in 2008.
new text end
Sec. 8.
Minnesota Statutes 2006, section 477A.013, subdivision 9, is amended to read:
Subd. 9.
City aid distribution.
(a) In calendar year deleted text begin2002 and thereafterdeleted text endnew text begin 2008new text end, each
city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8, and (2) its city aid base.new text begin In calendar year 2009, each city shall receive an aid
distribution equal to the sum of (1) the city formula aid under subdivision 8, (2) its city aid
base, and (3) one-half of the difference between its total aid in the previous year under this
section and its city aid base in the previous year. For aids payable in 2010 and thereafter,
each city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8, (2) its city aid base, and (3) its formula aid under subdivision 8 in the
previous year, prior to any adjustments under this subdivision.
new text end
(b) new text beginFor aids payable in 2008, the total aid for any city shall not exceed the sum of (1)
30 percent of its net levy for the year prior to the aid distribution plus (2) its total aid in the
previous year. new text endFor aids payable in deleted text begin2005deleted text endnew text begin 2009new text end and thereafter, the total aid for any city shall
not exceed the sum of (1) ten percent of the city's net levy for the year prior to the aid
distribution plus (2) its total aid in the previous year. For aids payable in deleted text begin2005deleted text endnew text begin 2008new text end and
thereafter, the total aid for any city with a population of 2,500 or more may not deleted text begindecrease
fromdeleted text end new text beginbe less than new text endits total aid under this section in the previous year deleted text beginby an amount greater
thandeleted text end new text beginminus the lesser of (1) $15 multiplied by its population, or (2) new text endten percent of its net
levy in the year prior to the aid distribution.
(c) deleted text beginFor aids payable in 2004 only, the total aid for a city with a population less than
2,500 may not be less than the amount it was certified to receive in 2003 minus the greater
of (1) the reduction to this aid payment in 2003 under Laws 2003, First Special Session
chapter 21, article 5, or (2) five percent of its 2003 aid amount.deleted text end For aids payable in deleted text begin2005deleted text end
new text begin 2008 new text endand thereafter, the total aid for a city with a population less than 2,500 must not be
less than the amount it was certified to receive in the previous year minus new text beginthe lesser of (1)
$15 multiplied by its population, or (2) new text endfive percent of its 2003 certified aid amount.
(d) If a city's net tax capacity used in calculating aid under this section has decreased
in any year by more than 25 percent from its net tax capacity in the previous year due to
property becoming tax-exempt Indian land, the city's maximum allowed aid increase
under paragraph (b) shall be increased by an amount equal to (1) the city's tax rate in the
year of the aid calculation, multiplied by (2) the amount of its net tax capacity decrease
resulting from the property becoming tax exempt.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2008 and
thereafter.
new text end
Sec. 9.
Minnesota Statutes 2006, section 477A.03, is amended to read:
477A.03 APPROPRIATION.
Subd. 2.
Annual appropriation.
A sum sufficient to discharge the duties imposed
by sections 477A.011 to 477A.014 is annually appropriated from the general fund to the
commissioner of revenue.
Subd. 2a.
Cities.
deleted text beginFor aids payable in 2004, the total aids paid under section
477A.013, subdivision 9, are limited to $429,000,000. For aids payable in 2005, the
total aids paid under section 477A.013, subdivision 9, are limited to $437,052,000.deleted text end For
aids payable in deleted text begin2006deleted text end new text begin2008 new text endand thereafter, the total aids paid under section 477A.013,
subdivision 9, is limited to deleted text begin$485,052,000deleted text endnew text begin $555,052,000new text end.
Subd. 2b.
Counties.
(a) For aids payable in calendar year deleted text begin2005 and thereafterdeleted text endnew text begin
2008new text end, the total aids paid to counties under section 477A.0124, subdivision 3, are limited
to deleted text begin$100,500,000deleted text endnew text begin $107,000,000. For aids payable in 2009 the total aids under section
477A.0124, subdivision 3, are limited to $108,000,000. For aids payable in 2010 and
thereafter the total aids paid to counties under section 477A.0124,subdivision 3, are limited
to the amounts certified to be paid in the previous year, adjusted for inflation as provided
in subdivision 5new text end. Each calendar year, $500,000 shall be retained by the commissioner of
revenue to make reimbursements to the commissioner of finance for payments made under
section 611.27. deleted text beginFor calendar year 2004, the amount shall be in addition to the payments
authorized under section 477A.0124, subdivision 1.deleted text endFor calendar year 2005 and subsequent
years, the amount shall be deducted from the appropriation under this paragraph. The
reimbursements shall be to defray the additional costs associated with court-ordered
counsel under section 611.27. Any retained amounts not used for reimbursement in a year
shall be included in the next distribution of county need aid that is certified to the county
auditors for the purpose of property tax reduction for the next taxes payable year.
(b) For aids payable in deleted text begin2005deleted text endnew text begin 2008new text end, the total aids under section 477A.0124,
subdivision 4, are limited to deleted text begin$105,000,000deleted text endnew text begin $111,632,923new text end. new text beginFor aids payable in 2009, the
total aids under section 477A.0124, subdivision 4, are limited to $112,632,923. new text endFor aids
payable in deleted text begin2006deleted text endnew text begin 2010new text end and thereafter, the total aid under section 477A.0124, subdivision 4,
is limited to deleted text begin$105,132,923deleted text endnew text begin the amounts certified to be paid in the previous year, adjusted
for inflation as provided in subdivision 5new text end. The commissioner of finance shall bill the
commissioner of revenue for the cost of preparation of local impact notes as required by
section 3.987, not to exceed $207,000 in fiscal year 2004 and thereafter. The commissioner
of education shall bill the commissioner of revenue for the cost of preparation of local
impact notes for school districts as required by section 3.987, not to exceed $7,000 in fiscal
year 2004 and thereafter. The commissioner of revenue shall deduct the amounts billed
under this paragraph from the appropriation under this paragraph. The amounts deducted
are appropriated to the commissioner of finance and the commissioner of education for the
preparation of local impact notes.
new text begin Subd. 2c. new text end
new text begin Towns. new text end
new text begin
For aids payable in 2008, the total aids paid under section
477A.013, subdivision 1, is limited to $5,000,000. For aids payable in 2009 and thereafter,
the total aids paid under section 477A.013, subdivision 1, is limited to the amount certified
to be paid in the previous year, adjusted for inflation as provided in subdivision 5.
new text end
new text begin Subd. 5. new text end
new text begin Inflation adjustment. new text end
new text begin
(a) In 2010 and thereafter, the amounts paid
under subdivision 2b, paragraphs (a) and (b), shall be equal to the amount calculated in
paragraph (c).
new text end
new text begin
(b) In 2009 and thereafter, the amounts paid under subdivision 2c shall be equal
to the amount calculated in paragraph (c).
new text end
new text begin
(c) The amounts adjusted for inflation under this subdivision shall be equal to:
new text end
new text begin
(1) the amount certified to be paid under that subdivision in the previous year
multiplied by
new text end
new text begin
(2) one plus the percentage increase in the implicit price deflator for state and
local government purchases of goods and services prepared by the Bureau of Economic
Analysis of the United States Department of Commerce for the 12-month period ending
March 31 of the previous year.
new text end
new text begin
The percentage increase in the limit on total aids payments adjusted under this
subdivision may not be less than 2.5 percent or greater than 5.0 percent of the limits on
total amount certified to be paid in these aids in the previous year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in calendar year
2008 and thereafter.
new text end
Sec. 10.
Minnesota Statutes 2006, section 477A.12, subdivision 1, is amended to read:
Subdivision 1.
Types of land; payments.
(a) As an offset for expenses incurred
by counties and towns in support of natural resources lands, the following amounts are
annually appropriated to the commissioner of natural resources from the general fund for
transfer to the commissioner of revenue. The commissioner of revenue shall pay the
transferred funds to counties as required by sections 477A.11 to 477A.145. The amounts
are:
(1) for acquired natural resources land, $3, as adjusted for inflation under section
477A.145, multiplied by the total number of acres of acquired natural resources land or,
at the county's option three-fourths of one percent of the appraised value of all acquired
natural resources land in the county, whichever is greater;
(2) 75 cents, as adjusted for inflation under section 477A.145, multiplied by the
number of acres of county-administered other natural resources land;
(3) deleted text begin75 centsdeleted text endnew text begin $3new text end, as adjusted for inflation under section 477A.145, multiplied by
the total number of acres of land utilization project landnew text begin that is located entirely within a
wildlife management area as described in section 86A.05, subdivision 8; and 75 cents, as
adjusted for inflation under section 477A.145, multiplied by the total number of acres of
land utilization project land not located within a wildlife management areanew text end; and
(4) 37.5 cents, as adjusted for inflation under section 477A.145, multiplied by the
number of acres of commissioner-administered other natural resources land located in
each county as of July 1 of each year prior to the payment year.
(b) The amount determined under paragraph (a), clause (1), is payable for land
that is acquired from a private owner and owned by the Department of Transportation
for the purpose of replacing wetland losses caused by transportation projects, but only
if the county contains more than 500 acres of such land at the time the certification is
made under subdivision 2.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments in 2008 and thereafter.
new text end
Sec. 11.
Minnesota Statutes 2006, section 477A.14, subdivision 1, is amended to read:
Subdivision 1.
General distribution.
Except as provided in subdivision 2 or in
section 97A.061, subdivision 5, 40 percent of the total payment to the county shall be
deposited in the county general revenue fund to be used to provide property tax levy
reduction. The remainder shall be distributed by the county in the following priority:
(a) 37.5 cents, as adjusted for inflation under section 477A.145, for each acre
of county-administered other natural resources land shall be deposited in a resource
development fund to be created within the county treasury for use in resource
development, forest management, game and fish habitat improvement, and recreational
development and maintenance of county-administered other natural resources land. Any
county receiving less than $5,000 annually for the resource development fund may elect to
deposit that amount in the county general revenue fund;
(b) From the funds remaining, within 30 days of receipt of the payment to the county,
the county treasurer shall pay each organized township 30 cents, as adjusted for inflation
under section 477A.145, for each acre of acquired natural resources landnew text begin, each acre of
land utilization project land located entirely within a wildlife management area,new text end and each
acre of land described in section 477A.12, subdivision 1, paragraph (b), and 7.5 cents, as
adjusted for inflation under section 477A.145, for each acre of other natural resources land
and each acre of land utilization project land new text beginnot located within a wildlife management
area, new text endlocated within its boundaries. Payments for natural resources lands not located in
an organized township shall be deposited in the county general revenue fund. Payments
to counties and townships pursuant to this paragraph shall be used to provide property
tax levy reduction, except that of the payments for natural resources lands not located in
an organized township, the county may allocate the amount determined to be necessary
for maintenance of roads in unorganized townships. Provided that, if the total payment
to the county pursuant to section 477A.12 is not sufficient to fully fund the distribution
provided for in this clause, the amount available shall be distributed to each township and
the county general revenue fund on a pro rata basis; and
(c) Any remaining funds shall be deposited in the county general revenue fund.
Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
excess shall be used to provide property tax levy reduction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments in 2008 and thereafter.
new text end
Sec. 12.
Laws 2006, chapter 259, article 11, section 3, is amended to read:
Sec. 3. MAHNOMEN COUNTY; COUNTY, CITY, SCHOOL DISTRICT,
PROPERTY TAX REIMBURSEMENTdeleted text begin; 2006 ONLYdeleted text end.
Subdivision 1.
Aid appropriation.
$600,000 is appropriated new text beginannually new text endfrom the
general fund to the commissioner of revenue to be used to make payments to compensate
for the loss of property tax revenue deleted text begindue to the placement of land located in the city of
Mahnomen that was put in trust status by the United Stated Department of the Interior,
Bureau of Indian Affairs, during calendar year 2006deleted text endnew text begin related to the trust conversion
application of the Shooting Star Casinonew text end. The commissioner shall pay the county of
Mahnomen, $450,000; the city of Mahnomen, $80,000; and Independent School District
No. 432, Mahnomen, $70,000new text begin, provided that these payments shall be reduced in 2007
and any subsequent year by the amount, if any, of property tax payments to that political
subdivision made during the previous calendar year by the owner of the land that was
placed in trustnew text end. The payments shall be made on July 20deleted text begin,deleted text end new text beginof new text end2006new text begin, and each subsequent yearnew text end.
deleted text begin Subd. 2. deleted text end
deleted text begin School district tax base adjustments. deleted text end
deleted text begin
The Department of Revenue
must reduce the referendum market value and the adjusted net tax capacity certified
for assessment year 2005 used to calculate school levies for taxes payable in 2007
for Independent School District No. 432, Mahnomen, by the amounts of any values
attributable to property that is no longer subject to property taxation because the land has
been placed in trust in calendar year 2006 through action of the United States Department
of Interior, Bureau of Indian Affairs. The Mahnomen County auditor must certify the
reductions in value to the Department of Revenue in the form and manner specified by the
Department of Revenue.
deleted text end
Sec. 13. new text beginUTILITY PROPERTY; TAX BASE ADJUSTMENTS FOR
CALCULATION OF SCHOOL DISTRICT AIDS AND LEVIES.
new text end
new text begin
For purposes of calculating school levies and aids for fiscal years 2009, 2010, and
2011 only, the commissioner of revenue shall compute the adjusted net tax capacity and
referendum market value as if the tax base changes resulting from the amendments to
Minnesota Rules, chapter 8100, including the phase-in provisions of Minnesota Rules,
part 8100.0800, were effective one year earlier.
new text end
Sec. 14. new text beginUTILITY PROPERTY; TAX BASE ADJUSTMENTS FOR
CALCULATION OF COUNTY, CITY, AND TOWN AIDS.
new text end
new text begin
For purposes of calculating aid for towns and cities under section 477A.013, and
for counties under section 477A.0124, for payment in 2008, 2009, and 2010 only, the
commissioner of revenue shall calculate the adjusted net tax capacity of cities and
counties, as defined in sections 477A.011 and 477A.0124, as if the tax base changes
resulting from the amendments to Minnesota Rules, chapter 8100, including the phase-in
provisions of Minnesota Rules, part 8100.0800, were effective one year earlier.
new text end
Sec. 15. new text beginMAHNOMEN COUNTY; CITY, COUNTY, AND SCHOOL DISTRICT
TAX BASE ADJUSTMENTS.
new text end
new text begin
(a) The commissioner of revenue must reduce the referendum market value and
adjusted net tax capacity used to calculate school levies beginning with taxes payable in
2008 and subsequent years for Independent School District No. 432, Mahnomen, by
the amounts attributable to the Shooting Star Casino, which is pending placement into
trust status by the United States Department of the Interior, Bureau of Indian Affairs.
This adjustment shall be made for each assessment year that the property remains on
the tax rolls. The Mahnomen County auditor must certify the reductions in value to the
Department of Revenue in the form and manner specified by the commissioner of revenue.
new text end
new text begin
(b) The commissioner of revenue must reduce the county and city net tax capacities
used to calculate aids under sections 477A.011 to 477A.03, beginning with aids payable in
2008 for the county of Mahnomen and the city of Mahnomen, by the amounts attributable
to property that is pending placement into trust status by the United States Department of
the Interior, Bureau of Indian Affairs. This adjustment shall be made for each assessment
year that the property remains on the tax rolls.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids and levies payable in 2008
and thereafter.
new text end
Sec. 16. new text beginGRAND MARAIS AND COOK COUNTY FIRE AID.
new text end
new text begin
$500,000 is appropriated in each of fiscal years 2008 and 2009 from the general
fund to the commissioner of revenue to be paid to the city of Grand Marais and to Cook
County for costs related to the Ham Lake fire of 2007. The aid provided in this section
must be used for nonreimbursed, uninsured costs of repairing roads and rights-of-way;
sprinkler systems for structures; costs incurred by volunteer fire departments, including
replacement of portable sprinkler systems, and repair of vehicles; debris removal and
disposal costs; erosion control and water quality protection assistance and coordination;
repair, replacement, and improvement of communications equipment and infrastructure
for the city and county public safety and human services network and emergency response
centers. The total amount of the aid must be divided between the city of Grand Marais and
Cook County in proportion to their amounts of eligible costs.
new text end
Sec. 17. new text beginSTUDY OF AIDS TO LOCAL GOVERNMENTS.
new text end
new text begin
The chairs of the senate and house of representatives committees on taxes shall each
appoint five members to a study group of the tax committees to examine the current
system of aids to local governments and make recommendations on improvements to
the system. Of the five members appointed by each chair, two must be members of the
tax committee, one who is a majority party member and one who is a minority party
member. The remaining members must represent local units of government. The chairs
of the divisions of the tax committees having jurisdiction over property taxes shall also
be members and shall serve as cochairs of the study group. The group must report on its
specific recommendations to the legislature by December 15, 2008.
new text end
Sec. 18. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2006, section 290A.04, subdivision 2,
new text end
new text begin
is repealed effective for
refunds based on property taxes payable in 2009 and thereafter.
new text end
ARTICLE 2
PROPERTY TAXES
Section 1.
Minnesota Statutes 2006, section 97A.061, subdivision 2, is amended to
read:
Subd. 2.
Allocation.
(a) Except as provided in subdivision 3, the county treasurer
shall allocate the payment among the county, towns, and school districts on the same basis
as if the payments were taxes on the land received in the year. Payment of a town's or a
school district's allocation must be made by the county treasurer to the town or school
district within 30 days of receipt of the payment to the county. The county's share of the
payment shall be deposited in the county general revenue fund.
(b) The county treasurer of a county with a population over 39,000 but less than
42,000 in the 1950 federal census shall allocate the payment only among the towns and
school districts on the same basis as if the payments were taxes on the lands received
in the current year.
new text begin
(c) If a town received a payment in calendar year 2006 or thereafter under this
subdivision, and subsequently incorporated as a city, the city will continue to receive any
future year's allocations that would have been made to the town had it not incorporated,
provided that the payments will terminate if the governing body of the city passes an
ordinance that prohibits hunting within the boundaries of the city.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aid payments made in 2007
and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2006, section 126C.41, subdivision 2, is amended to read:
Subd. 2.
Retired employee health benefits.
A district may levy an amount up to the
amount the district is required by the collective bargaining agreement in effect on March
30, 1992, to pay for health insurance or unreimbursed medical expenses for licensed
and nonlicensed employees who have terminated services in the employing district and
withdrawn from active teaching service or other active service, as applicable, before July 1,
1992new text begin, or in the case of a school district located within the taconite tax relief area defined in
section 273.134, before July 1, 1998, if a sunset clause is in effect for the current collective
bargaining agreementnew text end. The total amount of the levy each year may not exceed $600,000.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2008 and
thereafter.
new text end
Sec. 3.
Minnesota Statutes 2006, section 127A.48, subdivision 2, is amended to read:
Subd. 2.
Methodology.
In making its annual assessment/sales ratio studies, the
Department of Revenue must use a methodology consistent with the most recent Standard
on Assessment Ratio Studies published by the assessment standards committee of the
International Association of Assessing Officers. The commissioner of revenue shall
supplement this general methodology with specific procedures necessary for execution of
the study in accordance with other Minnesota laws impacting the assessment/sales ratio
study. The commissioner shall document these specific procedures in writing and shall
publish the procedures in the State Register, but these procedures will not be considered
"rules" pursuant to the Minnesota Administrative Procedure Act. new text beginWhen property is
sold and the purchaser changes its use in a manner that would result in a change of
classification of the property, the assessment sales ratio study under this subdivision must
take into account that changed classification as soon as practicable. A change in status
from homestead to nonhomestead or from nonhomestead to homestead is not a change
under this subdivision. new text endFor purposes of this section, sections 270.12, subdivision 2,
clause (8), and 278.05, subdivision 4, the commissioner of revenue shall exclude from
the assessment/sales ratio study the sale of any nonagricultural property which does not
contain an improvement, if (1) the statutory basis on which the property's taxable value
as most recently assessed is less than market value as defined in section 273.11, or (2)
the property has undergone significant physical change or a change of use since the most
recent assessment.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 4.
Minnesota Statutes 2006, section 216B.1646, is amended to read:
216B.1646 RATE deleted text beginREDUCTIONdeleted text endnew text begin ADJUSTMENTnew text end; PROPERTY TAX
deleted text begin REDUCTIONdeleted text endnew text begin CHANGEnew text end.
(a) The commission shall, by any method the commission finds appropriate, deleted text beginreducedeleted text endnew text begin
adjust new text end the rates each deleted text beginelectricdeleted text end utility subject to rate regulation by the commission charges
its customers to reflect, on an ongoing basis, the amount by which each utility's property
taxnew text begin, including the state general tax, if applicable, new text endon the personal property of its electric
system deleted text beginfrom taxes payable in 2001 to taxes payable in 2002 is reduceddeleted text endnew text begin or pipeline system
transporting or distributing natural gas is changed under this actnew text end. The commission must
ensure that, to the extent feasible, each dollar of personal property tax deleted text beginreduction allocated
to Minnesota consumers retroactive to January 1, 2002,deleted text endnew text begin change in taxes payable in 2009
and subsequent yearsnew text end results in a dollar of deleted text beginsavingsdeleted text endnew text begin adjustmentnew text end to the utility's deleted text begincustomersdeleted text endnew text begin
ratesnew text end. deleted text beginA utility may voluntarily pass on any additional property tax savings allocated in
the same manner as approved by the commission under this paragraph.deleted text endnew text begin The adjustment
under this paragraph is outside of a general rate case proceeding under section 216B.16.
new text end
(b) deleted text beginBy April 10, 2002,deleted text end Each utility deleted text beginshalldeleted text endnew text begin may new text end submit a filing to the commission
containing:
(1) certified information regarding the utility's property tax deleted text beginsavingsdeleted text endnew text begin changenew text end allocated
to Minnesota retail customers; and
(2) a proposed method of deleted text beginpassing these savings ondeleted text endnew text begin adjusting ratesnew text end to Minnesota
retail customers.
The utility shall provide the information in clause (1) to the commissioner of revenue at
the same time. The commissioner shall notify the commission within 30 days as to the
accuracy of the property tax data submitted by the utility.
(c) For purposes of this section, "personal property" means tools, implements, and
machinery of deleted text beginthe generating plant. It does not apply to transformers, transmission lines,
distribution lines, or any other tools, implements, and machinery that are part of an electric
substation, wherever locateddeleted text endnew text begin an electric system or of a pipeline system transporting or
distributing natural gasnew text end.
Sec. 5.
Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:
new text begin Subd. 85. new text end
new text begin Modular homes used as models by dealers. new text end
new text begin
(a) A modular home
is exempt if it:
new text end
new text begin
(1) is owned by a modular home dealer and is located on land owned or leased
by that dealer;
new text end
new text begin
(2) is a single-family model home;
new text end
new text begin
(3) is not available for sale and is used exclusively as a model;
new text end
new text begin
(4) is not permanently connected to any utilities except electricity; and
new text end
new text begin
(5) is situated on a temporary foundation.
new text end
new text begin
(b) The exemption under this subdivision is allowable for up to five assessment
years after the date it becomes located on the property, provided that the modular home
continues to meet all of the criteria under this subdivision each year. The owner of a
modular model home must notify the county assessor within 60 days that it has been
constructed or located on the property and must again notify the assessor if the modular
home ceases to meet any of the criteria. If more than one modular home is constructed or
situated on a property, the owner must notify the assessor within 60 days for each of the
models placed on the property.
new text end
new text begin
(c) For purposes of this subdivision, a "modular home" means a building or
structural unit that has been in whole or substantial part manufactured or constructed at an
off-site location to be wholly or partially assembled on-site as a single family dwelling.
Construction of the modular home must comply with applicable standards adopted in
Minnesota Rules authorized under Minnesota Statutes, chapter 16B. A modular home does
not include a structure subject to the requirements of the National Manufactured Home
Construction and Safety Standards Act of 1974 or prefabricated buildings, as defined in
Minnesota Statutes, section 327.31, subdivision 6.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter. The five-year assessment time period
begins with the 2007 assessment for a modular model home currently situated provided
it meets all of the criteria and the county assessor is notified within 90 days of the day
following final enactment.
new text end
Sec. 6.
Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:
new text begin Subd. 86. new text end
new text begin Electric generation facility; personal property. new text end
new text begin
(a) Notwithstanding
subdivision 9, clause (a), attached machinery and other personal property which is part of
a simple-cycle combustion-turbine electric generation facility that exceeds 150 megawatts
of installed capacity and that meets the requirements of this subdivision is exempt. At
the time of construction, the facility must:
new text end
new text begin
(1) utilize natural gas as a primary fuel;
new text end
new text begin
(2) be owned by an electric generation and transmission cooperative;
new text end
new text begin
(3) be located within one mile of an existing 16-inch natural gas pipeline and a
69-kilovolt and a 230-kilovolt high-voltage electric transmission line;
new text end
new text begin
(4) be designed to provide peaking, emergency backup, or contingency services;
new text end
new text begin
(5) have received a certificate of need under section 216B.243 demonstrating
demand for its capacity; and
new text end
new text begin
(6) have received by resolution the approval from the governing bodies of the county
and the city in which the proposed facility is to be located for the exemption of personal
property under this subdivision.
new text end
new text begin
(b) Construction of the facility must be commenced after January 1, 2008, and
before January 1, 2012. Property eligible for this exemption does not include electric
transmission lines and interconnections or gas pipelines and interconnections appurtenant
to the property or the facility.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for the 2007 assessment payable in
2008 and thereafter.
new text end
Sec. 7.
Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:
new text begin Subd. 87. new text end
new text begin Apprenticeship training facilities. new text end
new text begin
All or a portion of a building used
exclusively for a state-approved apprenticeship program through the Department of Labor
and Industry is exempt if (1) it is owned and operated by a nonprofit corporation, (2) the
program participants receive no compensation, and (3) it is located in the Minneapolis and
St. Paul standard metropolitan statistical area as determined by the 2000 federal census or
in a city outside the Minneapolis and St. Paul standard metropolitan statistical area that
has a population of 10,000 or greater according to the most recent federal census. This
exemption does not include land.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter.
new text end
Sec. 8.
Minnesota Statutes 2006, section 272.02, is amended by adding a subdivision
to read:
new text begin Subd. 88. new text end
new text begin Monosloped roofs for feedlots and manure storage areas. new text end
new text begin
A
monosloped, single-pitched roof installed over a feedlot or manure storage area to prevent
runoff is exempt.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes levied in 2007,
payable in 2008, and thereafter.
new text end
Sec. 9.
Minnesota Statutes 2006, section 272.115, subdivision 1, is amended to read:
Subdivision 1.
Requirement.
Except as otherwise provided in subdivision 5,
whenever any real estate is sold for a consideration in excess of $1,000, whether by
warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor,
grantee or the legal agent of either shall file a certificate of value with the county
auditor in the county in which the property is located when the deed or other document
is presented for recording. Contract for deeds are subject to recording under section
507.235, subdivision 1. Value shall, in the case of any deed not a gift, be the amount of
the full actual consideration thereof, paid or to be paid, including the amount of any lien
or liens assumed. The items and value of personal property transferred with the real
property must be listed and deducted from the sale price. The certificate of value shall
include the classification to which the property belongs for the purpose of determining
the fair market value of the propertynew text begin, and shall include any proposed change in use of the
property known to the person filing the certificate that could change the classification
of the propertynew text end. The certificate shall include financing terms and conditions of the sale
which are necessary to determine the actual, present value of the sale price for purposes
of the sales ratio study. new text beginIf the property is being acquired as part of a like-kind exchange
under section 1031 of the Internal Revenue Code of 1986, as amended through December
31, 2006, that must be indicated on the certificate. new text endThe commissioner of revenue shall
promulgate administrative rules specifying the financing terms and conditions which must
be included on the certificate. Pursuant to the authority of the commissioner of revenue in
section 270C.306, the certificate of value must include the Social Security number or the
federal employer identification number of the grantors and grantees. The identification
numbers of the grantors and grantees are private data on individuals or nonpublic data
as defined in section 13.02, subdivisions 9 and 12, but, notwithstanding that section, the
private or nonpublic data may be disclosed to the commissioner of revenue for purposes of
tax administration. The information required to be shown on the certificate of value is
limited to the information required as of the date of the acknowledgment on the deed or
other document to be recorded.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for certificates filed after June 30,
2007.
new text end
Sec. 10.
Minnesota Statutes 2006, section 273.111, subdivision 6, is amended to read:
Subd. 6.
Agricultural use.
new text begin(a) new text endReal property qualifying under subdivision 3 shall be
considered to be in agricultural use provided that deleted text beginannuallydeleted text end:
(1) new text beginin at least one of the three calendar years preceding the assessment year;
new text end
deleted text begin at least 33-1/3 percent of the total family income of the owner is derived therefrom,
ordeleted text endnew text begin (i)new text end the total production income deleted text beginincluding rentaldeleted text end from the property is deleted text begin$300 plus $10
per tillable acredeleted text endnew text begin no less than an amount equal to five percent of the per acre agricultural
value determined under subdivision 16 for the county where the property is located for
the previous assessment year, multiplied by the number of acres in the parcel subject to
this section; or
new text end
new text begin (ii) the amount of total farm expenses shown on Schedule F of the property owner's
federal income tax return exceeds 25 percent of the federal adjusted gross income of the
owner for federal tax purposesnew text end; and
(2) it is devoted to the production for sale of agricultural products as defined in
section 273.13, subdivision 23, paragraph (e).
new text begin
In this subdivision, "total production income" means gross income as reported
for federal income tax purposes on Schedule F for the calendar year ending in the year
preceding the assessment year, plus rental income from the property.
new text end
Slough, wasteland, and woodland contiguous to or surrounded by land that is entitled
to valuation and tax deferment under this section is considered to be in agricultural use if
under the same ownership and management.
new text begin
(b) Property that qualified under this section for the 2007 assessment shall not be
disqualified in any of the assessment years 2008 to 2012 because of a failure to meet
the requirements of this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2008, payable in
2009 and thereafter, provided that property that qualified under Minnesota Statutes 2006,
section 273.111, for the 2007 assessment shall not be disqualified in any of the assessment
years 2008 to 2012 because of a failure to meet the requirements of this section.
new text end
Sec. 11.
Minnesota Statutes 2006, section 273.111, is amended by adding a subdivision
to read:
new text begin Subd. 16. new text end
new text begin Agricultural value determination. new text end
new text begin
(a) In order to account for the
presence of nonagricultural influences that may affect the sales of agricultural land, the
commissioner of revenue shall develop a fair and uniform method of determining, for
each county in the state, an agricultural value that is consistent with subdivision 4. The
commissioner shall annually assign the resulting agricultural value to each county, and
this value shall be used as the agricultural value for the county under this section.
new text end
new text begin
(b) When property classified as agricultural is sold and the purchaser changes its use
in a manner that would result in a change of classification of the property, and the sale
price exceeds the agricultural value determined under paragraph (a), the assessor and
the commissioner must review the sale along with other appropriate sales information
to determine if there are nonagricultural influences on the value. If upon review it is
determined that nonagricultural factors have affected the value, the resulting sales ratio
shall be excluded from use in any study measuring agricultural value and applied to a
study measuring market value.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2009, payable in
2010 and thereafter.
new text end
Sec. 12.
Minnesota Statutes 2006, section 273.111, is amended by adding a subdivision
to read:
new text begin Subd. 17. new text end
new text begin Implementation of program. new text end
new text begin
This section must be applied to eligible
properties by all county assessors, beginning no later than assessments for taxes levied
in 2008, payable in 2009, and thereafter, unless the commissioner of revenue determines
that a county is unable to comply with this requirement, in which case the county must
implement it for the earliest assessment year determined by the commissioner to be
feasible.
new text end
Sec. 13.
Minnesota Statutes 2006, section 273.111, is amended by adding a subdivision
to read:
new text begin Subd. 18. new text end
new text begin Applications; denied by county. new text end
new text begin
For applications filed for the 2007 and
2008 assessment years, all applications for deferment of taxes and assessment under this
section that have been denied by the county shall be forwarded to the commissioner of
revenue by the county assessor within 30 days of denial. The assessor shall also provide
the commissioner with a list of any property owners that requested an application and
were denied, including names and addresses, and the reason for the denial. For the
purpose of monitoring compliance with this section, the commissioner shall compile a
report identifying all denied applications and requests for applications that were denied,
the reason for the denial, and any commissioner action or recommendation. A report must
be submitted to the chairs of the house and senate tax committees on or before February
1, 2008, and February 1, 2009, in compliance with Minnesota Statutes, sections 3.195
and 3.197.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 14.
Minnesota Statutes 2006, section 273.123, subdivision 7, is amended to read:
Subd. 7.
Local option; other property.
The owner of homestead property
not qualifying for an adjustment in valuation pursuant to subdivisions 1 to 5 or of
nonhomestead property may receive a reduction in the amount of taxes payable on the
property for the year in which the destruction occurs and in the following year if:
(a) 50 percent or more of the homestead dwelling or other structure, as established
by the county assessor, isnew text begin:
new text end
new text begin (1)new text end unintentionally or accidentally destroyednew text begin, ornew text end
new text begin
(2) destroyed by arson or vandalism, by someone other than the owner,
new text end
and the homestead is uninhabitable or the other structure is not usable;
(b) the owner of the property makes written application to the county assessor as
soon as practical after the damage has occurred; and
(c) the owner of the property makes written application to the county board.
The county board may grant a reduction in the amount of property tax which the
owner must pay on the qualifying property in the year of destruction and in the following
year. Any reduction in the amount of tax payable which is authorized by county board
action shall be calculated based upon the number of months that the home is uninhabitable
or the other structure is unusable. The amount of net tax due from the taxpayer shall be
multiplied by a fraction, the numerator of which is the number of months the dwelling
was occupied by that taxpayer, or the number of months the other structure was used by
the taxpayer, and the denominator of which is 12. For purposes of this subdivision, if a
structure is occupied or used for a fraction of a month, it is considered a month. "Net tax"
is defined as the amount of tax after the subtraction of all of the state paid property tax
credits. If application is made following payment of all property taxes due for the year of
destruction, the amount of the reduction granted by the county board shall be refunded to
the taxpayer by the county treasurer as soon as practical.
Any reductions or refunds approved by the county board shall not be subject to
approval by the commissioner of revenue.
The county board may levy in the following year the amount of tax dollars lost to the
county government as a result of the reductions granted pursuant to this subdivision.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for destruction that occurs in calendar
year 2006 and thereafter.
new text end
Sec. 15.
Minnesota Statutes 2006, section 273.124, subdivision 14, is amended to read:
Subd. 14.
Agricultural homesteads; special provisions.
(a) Real estate of less than
ten acres that is the homestead of its owner must be classified as class 2a under section
273.13, subdivision 23, paragraph (a), if:
(1) the parcel on which the house is located is contiguous on at least two sides to (i)
agricultural land, (ii) land owned or administered by the United States Fish and Wildlife
Service, or (iii) land administered by the Department of Natural Resources on which in
lieu taxes are paid under sections 477A.11 to 477A.14;
(2) its owner also owns a noncontiguous parcel of agricultural land that is at least
20 acres;
(3) the noncontiguous land is located not farther than four townships or cities, or a
combination of townships or cities from the homestead; and
(4) the agricultural use value of the noncontiguous land and farm buildings is equal
to at least 50 percent of the market value of the house, garage, and one acre of land.
Homesteads initially classified as class 2a under the provisions of this paragraph shall
remain classified as class 2a, irrespective of subsequent changes in the use of adjoining
properties, as long as the homestead remains under the same ownership, the owner owns a
noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use
value qualifies under clause (4). Homestead classification under this paragraph is limited
to property that qualified under this paragraph for the 1998 assessment.
(b)(i) Agricultural property deleted text beginconsisting of at least 40 acresdeleted text end shall be classified as the
owner's homestead, to the same extent as other agricultural homestead property, if all
of the following criteria are met:
new text begin
(1) the property consists of at least 40 acres including undivided government lots
and correctional 40's, or at least 20 acres if used exclusively and intensively for raising
or cultivating agricultural products as defined under section 273.13, subdivision 23,
paragraph (e);
new text end
deleted text begin (1)deleted text end new text begin(2) new text endthe owner, the owner's spouse, the son or daughter of the owner or owner's
spouse, or the grandson or granddaughter of the owner or the owner's spouse, is actively
farming the agricultural property, either on the person's own behalf as an individual or
on behalf of a partnership operating a family farm, family farm corporation, joint family
farm venture, or limited liability company of which the person is a partner, shareholder, or
member;
deleted text begin (2)deleted text end new text begin(3) new text endboth the owner of the agricultural property and the person who is actively
farming the agricultural property under clause deleted text begin(1)deleted text endnew text begin (2)new text end, are Minnesota residents;
deleted text begin (3)deleted text end new text begin(4) new text endneither the owner nor the spouse of the owner claims another agricultural
homestead in Minnesota; and
deleted text begin (4)deleted text end new text begin(5) new text endneither the owner nor the person actively farming the property lives farther
than four townships or cities, or a combination of four townships or cities, from the
agricultural property, except that if the owner or the owner's spouse is required to live in
employer-provided housing, the owner or owner's spouse, whichever is actively farming
the agricultural property, may live more than four townships or cities, or combination of
four townships or cities from the agricultural property.
The relationship under this paragraph may be either by blood or marriage.
(ii) Real property held by a trustee under a trust is eligible for agricultural homestead
classification under this paragraph if the qualifications in clause (i) are met, except that
"owner" means the grantor of the trust.
(iii) Property containing the residence of an owner who owns qualified property
under clause (i) shall be classified as part of the owner's agricultural homestead, if that
property is also used for noncommercial storage or drying of agricultural crops.
(c) Noncontiguous land shall be included as part of a homestead under section
273.13, subdivision 23, paragraph (a), only if the homestead is classified as class 2a
and the detached land is located in the same township or city, or not farther than four
townships or cities or combination thereof from the homestead. Any taxpayer of these
noncontiguous lands must notify the county assessor that the noncontiguous land is part of
the taxpayer's homestead, and, if the homestead is located in another county, the taxpayer
must also notify the assessor of the other county.
(d) Agricultural land used for purposes of a homestead and actively farmed by a
person holding a vested remainder interest in it must be classified as a homestead under
section 273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a,
any other dwellings on the land used for purposes of a homestead by persons holding
vested remainder interests who are actively engaged in farming the property, and up to
one acre of the land surrounding each homestead and reasonably necessary for the use of
the dwelling as a home, must also be assessed class 2a.
(e) Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain
classified as agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the April 1997 floods;
(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman,
or Wilkin;
(3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 1997 assessment year and continue to be used
for agricultural purposes;
(4) the dwelling occupied by the owner is located in Minnesota and is within 30
miles of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the 1997
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in dwelling. Further notifications to the assessor are not
required if the property continues to meet all the requirements in this paragraph and any
dwellings on the agricultural land remain uninhabited.
(f) Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain
classified agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by a March 29, 1998, tornado;
(2) the property is located in the county of Blue Earth, Brown, Cottonwood,
LeSueur, Nicollet, Nobles, or Rice;
(3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 1998 assessment year;
(4) the dwelling occupied by the owner is located in this state and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to a March 29,
1998, tornado, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the
owner must notify the assessor by December 1, 1998. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph
and any dwellings on the agricultural land remain uninhabited.
(g) Agricultural property deleted text beginconsisting of at least 40 acresdeleted text end of a family farm corporation,
joint family farm venture, family farm limited liability company, or partnership operating
a family farm as described under subdivision 8 shall be classified homestead, to the same
extent as other agricultural homestead property, if all of the following criteria are met:
new text begin
(1) the property consists of at least 40 acres including undivided government lots
and correctional 40's, or at least 20 acres if used exclusively and intensively for raising
or cultivating agricultural products as defined under section 273.13, subdivision 23,
paragraph (e);
new text end
deleted text begin (1)deleted text end new text begin(2) new text enda shareholder, member, or partner of that entity is actively farming the
agricultural property;
deleted text begin (2)deleted text end new text begin(3) new text endthat shareholder, member, or partner who is actively farming the agricultural
property is a Minnesota resident;
deleted text begin (3)deleted text end new text begin(4) new text endneither that shareholder, member, or partner, nor the spouse of that
shareholder, member, or partner claims another agricultural homestead in Minnesota; and
deleted text begin (4)deleted text end new text begin(5) new text endthat shareholder, member, or partner does not live farther than four townships
or cities, or a combination of four townships or cities, from the agricultural property.
Homestead treatment applies under this paragraph for property leased to a family
farm corporation, joint farm venture, limited liability company, or partnership operating a
family farm if legal title to the property is in the name of an individual who is a member,
shareholder, or partner in the entity.
(h) To be eligible for the special agricultural homestead under this subdivision, an
initial full application must be submitted to the county assessor where the property is
located. Owners and the persons who are actively farming the property shall be required
to complete only a one-page abbreviated version of the application in each subsequent
year provided that none of the following items have changed since the initial application:
(1) the day-to-day operation, administration, and financial risks remain the same;
(2) the owners and the persons actively farming the property continue to live within
the four townships or city criteria and are Minnesota residents;
(3) the same operator of the agricultural property is listed with the Farm Service
Agency;
(4) a Schedule F or equivalent income tax form was filed for the most recent year;
(5) the property's acreage is unchanged; and
(6) none of the property's acres have been enrolled in a federal or state farm program
since the initial application.
The owners and any persons who are actively farming the property must include
the appropriate Social Security numbers, and sign and date the application. If any of the
specified information has changed since the full application was filed, the owner must
notify the assessor, and must complete a new application to determine if the property
continues to qualify for the special agricultural homestead. The commissioner of revenue
shall prepare a standard reapplication form for use by the assessors.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007, taxes
payable in 2008 and thereafter.
new text end
Sec. 16.
Minnesota Statutes 2006, section 273.124, is amended by adding a subdivision
to read:
new text begin Subd. 22. new text end
new text begin Annual registration of certain relative homesteads. new text end
new text begin
If the owner of
property or the owner's relative who occupies property that is classified as a homestead
under subdivision 1, paragraph (c), receives compensation for allowing occupancy of any
part of that property for a period that exceeds 31 consecutive days during the calendar
year, the recipient of the compensation must register the property with the city in which
it is located no later than 60 days after the initial rental period began. This requirement
applies to property located in a city that has a population over 25,000. Each city must
maintain a file of these property registrations that is open to the public, and retain the
registrations for one year after the date of filing.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2007.
new text end
Sec. 17.
Minnesota Statutes 2006, section 273.125, subdivision 8, is amended to read:
Subd. 8.
Manufactured homes; sectional structures.
(a) In this section,
"manufactured home" means a structure transportable in one or more sections, which is
built on a permanent chassis, and designed to be used as a dwelling with or without a
permanent foundation when connected to the required utilities, and contains the plumbing,
heating, air conditioning, and electrical systems in it. Manufactured home includes any
accessory structure that is an addition or supplement to the manufactured home and, when
installed, becomes a part of the manufactured home.
(b) Except as provided in paragraph (c), a manufactured home that meets each of the
following criteria must be valued and assessed as an improvement to real property, the
appropriate real property classification applies, and the valuation is subject to review and
the taxes payable in the manner provided for real property:
(1) the owner of the unit holds title to the land on which it is situated;
(2) the unit is affixed to the land by a permanent foundation or is installed at its
location in accordance with the Manufactured Home Building Code in sections 327.31
to 327.34, and rules adopted under those sections, or is affixed to the land like other real
property in the taxing district; and
(3) the unit is connected to public utilities, has a well and septic tank system, or is
serviced by water and sewer facilities comparable to other real property in the taxing
district.
(c) A manufactured home that meets each of the following criteria must be assessed
at the rate provided by the appropriate real property classification but must be treated as
personal property, and the valuation is subject to review and the taxes payable in the
manner provided in this section:
(1) the owner of the unit is a lessee of the land under the terms of a lease, or the unit
is located in a manufactured home park but is not the homestead of the park owner;
(2) the unit is affixed to the land by a permanent foundation or is installed at its
location in accordance with the Manufactured Home Building Code contained in sections
327.31 to 327.34, and the rules adopted under those sections, or is affixed to the land like
other real property in the taxing district; and
(3) the unit is connected to public utilities, has a well and septic tank system, or is
serviced by water and sewer facilities comparable to other real property in the taxing
district.
(d) Sectional structures must be valued and assessed as an improvement to real
property if the owner of the structure holds title to the land on which it is located or is a
qualifying lessee of the land under section 273.19. In this paragraph "sectional structure"
means a building or structural unit that has been in whole or substantial part manufactured
or constructed at an off-site location to be wholly or partially assembled on-site alone or
with other units and attached to a permanent foundation.
(e) The commissioner of revenue may adopt rules under the Administrative
Procedure Act to establish additional criteria for the classification of manufactured homes
and sectional structures under this subdivision.
(f) A storage shed, deck, or similar improvement constructed on property that is
leased or rented as a site for a manufactured home, sectional structure, park trailer, or
travel trailer is taxable as provided in this section. In the case of property that is leased or
rented as a site for a travel trailer, a storage shed, deck, or similar improvement on the
site that is considered personal property under this paragraph is taxable only if its total
estimated market value is over deleted text begin$500deleted text endnew text begin $1,000new text end. The property is taxable as personal property
to the lessee of the site if it is not owned by the owner of the site. The property is taxable
as real estate if it is owned by the owner of the site. As a condition of permitting the owner
of the manufactured home, sectional structure, park trailer, or travel trailer to construct
improvements on the leased or rented site, the owner of the site must obtain the permanent
home address of the lessee or user of the site. The site owner must provide the name
and address to the assessor upon request.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter.
new text end
Sec. 18.
Minnesota Statutes 2006, section 273.128, subdivision 1, is amended to read:
Subdivision 1.
Requirement.
Low-income rental property classified as class 4d
under section 273.13, subdivision 25, is entitled to valuation under this section if at
least deleted text begin75deleted text end new text begin20 new text endpercent of the units in the rental housing property meet any of the following
qualifications:
(1) the units are subject to a housing assistance payments contract under Section 8
of the United States Housing Act of 1937, as amended;
(2) the units are rent-restricted and income-restricted units of a qualified low-income
housing project receiving tax credits under section 42(g) of the Internal Revenue Code of
1986, as amended;
(3) the units are financed by the Rural Housing Service of the United States
Department of Agriculture and receive payments under the rental assistance program
pursuant to section 521(a) of the Housing Act of 1949, as amended; or
(4) the units are subject to rent and income restrictions under the terms of financial
assistance provided to the rental housing property by the federal government or the
state of Minnesotanew text begin, or a local unit of government,new text end as evidenced by a document recorded
against the property.
The restrictions must require assisted units to be occupied by residents whose
household income at the time of initial occupancy does not exceed 60 percent of the
greater of area or state median income, adjusted for family size, as determined by the
United States Department of Housing and Urban Development. The restriction must also
require the rents for assisted units to not exceed 30 percent of 60 percent of the greater of
area or state median income, adjusted for family size, as determined by the United States
Department of Housing and Urban Development.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes levied in 2007,
payable in 2008, and thereafter.
new text end
Sec. 19.
Minnesota Statutes 2006, section 273.13, subdivision 22, is amended to read:
Subd. 22.
Class 1.
(a) Except as provided in subdivision 23 and in paragraphs (b)
and (c), real estate which is residential and used for homestead purposes is class 1a. In the
case of a duplex or triplex in which one of the units is used for homestead purposes, the
entire property is deemed to be used for homestead purposes. The market value of class 1a
property must be determined based upon the value of the house, garage, and land.
The first $500,000 of market value of class 1a property has a net class rate of
one percent of its market value; and the market value of class 1a property that exceeds
$500,000 has a class rate of 1.25 percent of its market value.
(b) Class 1b property includes homestead real estate or homestead manufactured
homes used for the purposes of a homestead by
(1) any person who is blind as defined in section 256D.35, or the blind person and
the blind person's spouse; or
(2) deleted text beginany person, hereinafter referred to as "veteran," who:
deleted text end
deleted text begin
(i) served in the active military or naval service of the United States; and
deleted text end
deleted text begin
(ii) is entitled to compensation under the laws and regulations of the United States
for permanent and total service-connected disability due to the loss, or loss of use, by
reason of amputation, ankylosis, progressive muscular dystrophies, or paralysis, of both
lower extremities, such as to preclude motion without the aid of braces, crutches, canes, or
a wheelchair; and
deleted text end
deleted text begin
(iii) has acquired a special housing unit with special fixtures or movable facilities
made necessary by the nature of the veteran's disability, or the surviving spouse of the
deceased veteran for as long as the surviving spouse retains the special housing unit
as a homestead; or
deleted text end
deleted text begin (3)deleted text end any person who is permanently and totally disabled.
Property is classified and assessed under clause (3) only if the government agency or
income-providing source certifies, upon the request of the homestead occupant, that the
homestead occupant satisfies the disability requirements of this paragraph.
Property is classified and assessed pursuant to clause (1) only if the commissioner of
revenue certifies to the assessor that the homestead occupant satisfies the requirements of
this paragraph.
Permanently and totally disabled for the purpose of this subdivision means a
condition which is permanent in nature and totally incapacitates the person from working
at an occupation which brings the person an income. The first deleted text begin$32,000deleted text endnew text begin $50,000new text end market
value of class 1b property has a net class rate of .45 percent of its market value. The
remaining market value of class 1b property has a class rate using the rates for class 1a or
class 2a property, whichever is appropriate, of similar market value.
(c) Class 1c property is commercial use real new text beginand personal new text endproperty that abuts
deleted text begin a lakeshore linedeleted text end new text beginpublic water as defined in section 103G.005, subdivision 15, new text endand is
devoted to temporary and seasonal residential occupancy for recreational purposes but
not devoted to commercial purposes for more than 250 days in the year preceding the
year of assessment, and that includes a portion used as a homestead by the owner, which
includes a dwelling occupied as a homestead by a shareholder of a corporation that owns
the resort, a partner in a partnership that owns the resort, or a member of a limited liability
company that owns the resort even if the title to the homestead is held by the corporation,
partnership, or limited liability company. For purposes of this clause, property is devoted
to a commercial purpose on a specific day if any portion of the property, excluding the
portion used exclusively as a homestead, is used for residential occupancy and a fee is
charged for residential occupancy. new text beginClass 1c property must contain three or more rental
units. A "rental unit" is defined as a cabin, condominium, townhouse, sleeping room,
or individual camping site equipped with water and electrical hookups for recreational
vehicles. Class 1c property must provide recreational activities such as the rental of ice
fishing houses, boats and motors, snowmobiles, downhill or cross-country ski equipment;
provide marina services, launch services, or guide services; or sell bait and fishing tackle.
Any unit in which the right to use the property is transferred to an individual or entity
by deeded interest, or the sale of shares or stock, no longer qualifies for class 1c even
though it may remain available for rent. A camping pad offered for rent by a property
that otherwise qualifies for class 1c is also class 1c, regardless of the term of the rental
agreement, as long as the use of the camping pad does not exceed 250 days. new text endThe portion of
the property used as a homestead is class 1a property under paragraph (a). The remainder
of the property is classified as follows: the first deleted text begin$500,000deleted text end new text begin$600,000 new text endof market value is tier
I, the next $1,700,000 of market value is tier II, and any remaining market value is tier
III. The class rates for class 1c are: tier I, deleted text begin0.55deleted text endnew text begin 0.50new text end percent; tier II, 1.0 percent; and tier
III, 1.25 percent. deleted text beginIf a class 1c resort property has any market value in tier III, the entire
property must meet the requirements of subdivision 25, paragraph (d), clause (1), to
qualify for class 1c treatment under this paragraph.deleted text endnew text begin Owners of real and personal property
devoted to temporary and seasonal residential occupancy for recreation purposes in which
all or a portion of the property was devoted to commercial purposes for not more than 250
days in the year preceding the year of assessment desiring classification as class 1c, must
submit a declaration to the assessor designating the cabins or units occupied for 250 days
or less in the year preceding the year of assessment by January 15 of the assessment year.
Those cabins or units and a proportionate share of the land on which they are located must
be designated as class 1c as otherwise provided. The remainder of the cabins or units and
a proportionate share of the land on which they are located must be designated as class
3a commercial. The owner of property desiring designation as class 1c property must
provide guest registers or other records demonstrating that the units for which class 1c
designation is sought were not occupied for more than 250 days in the year preceding the
assessment if so requested. The portion of a property operated as a (1) restaurant, (2) bar,
(3) gift shop, (4) conference center or meeting room, and (5) other nonresidential facility
operated on a commercial basis not directly related to temporary and seasonal residential
occupancy for recreation purposes does not qualify for class 1c.
new text end
(d) Class 1d property includes structures that meet all of the following criteria:
(1) the structure is located on property that is classified as agricultural property under
section 273.13, subdivision 23;
(2) the structure is occupied exclusively by seasonal farm workers during the time
when they work on that farm, and the occupants are not charged rent for the privilege of
occupying the property, provided that use of the structure for storage of farm equipment
and produce does not disqualify the property from classification under this paragraph;
(3) the structure meets all applicable health and safety requirements for the
appropriate season; and
(4) the structure is not salable as residential property because it does not comply
with local ordinances relating to location in relation to streets or roads.
The market value of class 1d property has the same class rates as class 1a property
under paragraph (a).
new text begin EFFECTIVE DATE. new text end
new text begin
The portion of this section modifying the market value and
class rate of the first tier of class 1c resorts and striking the language relating to class 1b
veterans' homesteads is effective for taxes payable in 2008 and thereafter. The remaining
portion of this section relating to class 1c resorts is effective for taxes payable in 2009
and thereafter.
new text end
Sec. 20.
Minnesota Statutes 2006, section 273.13, subdivision 23, is amended to read:
Subd. 23.
Class 2.
(a) Class 2a property is agricultural land including any
improvements that is homesteaded. The market value of the house and garage and
immediately surrounding one acre of land has the same class rates as class 1a property
under subdivision 22. The value of the remaining land including improvements up to the
first tier valuation limit of agricultural homestead property has a net class rate of deleted text begin0.55deleted text endnew text begin 0.5new text end
percent of market value. The remaining property over the first tier has a class rate of one
percent of market value. For purposes of this subdivision, the "first tier valuation limit of
agricultural homestead property" and "first tier" means the limit certified under section
273.11, subdivision 23.
(b) Class 2b property is (1) new text beginunplatted new text endreal estate, rural in character deleted text beginand used
exclusively for growing trees for timber, lumber, and wood and wood products; (2)
real estatedeleted text endnew text begin,new text end that is not improved with a structure deleted text beginand is used exclusively for growing
trees for timber, lumber, and wood and wood products, if the owner has participated
or is participating in a cost-sharing program for afforestation, reforestation, or timber
stand improvement on that particular property, administered or coordinated by the
commissioner of natural resources; (3)deleted text endnew text begin and that consists of at least ten acres, including
land used for growing trees for timber, lumber, and wood and wood products, but not
including land used for agricultural purposes, provided that the presence of a minor,
ancillary nonresidential structure does not disqualify property from classification under
this clause, new text endnew text begin (2)new text end real estate that is nonhomestead agricultural land; or deleted text begin(4)deleted text endnew text begin (3)new text end a landing area
or public access area of a privately owned public use airport. Class 2b property has a net
class rate of one percent of market valuenew text begin, except that property described in clause (1)
has a net class rate of .65 percent if it consists of no more than 1,920 acres and is being
managed under a forest management plan that meets the requirements of chapter 290C,
but is not enrolled in the sustainable forest resource management incentive program,
provided that the owner of the property must apply to the assessor annually to receive the
reduced class rate and provide the information required by the assessor to verify that
the property qualifies for the reduced ratenew text end.
(c) Agricultural land as used in this section means contiguous acreage of ten acres or
more, used during the preceding year for agricultural purposes. "Agricultural purposes" as
used in this section means the raising or cultivation of agricultural products. "Agricultural
purposes" also includes enrollment in the Reinvest in Minnesota program under sections
103F.501 to 103F.535 or the federal Conservation Reserve Program as contained in Public
Law 99-198 if the property was classified as agricultural (i) under this subdivision for
the assessment year 2002 or (ii) in the year prior to its enrollment. Contiguous acreage
on the same parcel, or contiguous acreage on an immediately adjacent parcel under the
same ownership, may also qualify as agricultural land, but only if it is pasture, timber,
waste, unusable wild land, or land included in state or federal farm programs. Agricultural
classification for property shall be determined excluding the house, garage, and
immediately surrounding one acre of land, and shall not be based upon the market value of
any residential structures on the parcel or contiguous parcels under the same ownership.
(d) Real estate, excluding the house, garage, and immediately surrounding one acre
of land, of less than ten acres which is exclusively and intensively used for raising or
cultivating agricultural products, shall be considered as agricultural land.
Land shall be classified as agricultural even if all or a portion of the agricultural use
of that property is the leasing to, or use by another person for agricultural purposes.
Classification under this subdivision is not determinative for qualifying under
section 273.111.
The property classification under this section supersedes, for property tax purposes
only, any locally administered agricultural policies or land use restrictions that define
minimum or maximum farm acreage.
(e) The term "agricultural products" as used in this subdivision includes production
for sale of:
(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains,
bees, and apiary products by the owner;
(2) fish bred for sale and consumption if the fish breeding occurs on land zoned
for agricultural use;
(3) the commercial boarding of horses if the boarding is done in conjunction with
raising or cultivating agricultural products as defined in clause (1);
(4) property which is owned and operated by nonprofit organizations used for
equestrian activities, excluding racing;
(5) game birds and waterfowl bred and raised for use on a shooting preserve licensed
under section 97A.115;
(6) insects primarily bred to be used as food for animals;
(7) trees, grown for sale as a crop, new text beginincluding short rotation woody crops, new text endand not
sold for timber, lumber, wood, or wood products; and
(8) maple syrup taken from trees grown by a person licensed by the Minnesota
Department of Agriculture under chapter 28A as a food processor.
(f) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:
(1) wholesale and retail sales;
(2) processing of raw agricultural products or other goods;
(3) warehousing or storage of processed goods; and
(4) office facilities for the support of the activities enumerated in clauses (1), (2),
and (3),
the assessor shall classify the part of the parcel used for agricultural purposes as class
1b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its
use. The grading, sorting, and packaging of raw agricultural products for first sale is
considered an agricultural purpose. A greenhouse or other building where horticultural
or nursery products are grown that is also used for the conduct of retail sales must be
classified as agricultural if it is primarily used for the growing of horticultural or nursery
products from seed, cuttings, or roots and occasionally as a showroom for the retail sale of
those products. Use of a greenhouse or building only for the display of already grown
horticultural or nursery products does not qualify as an agricultural purpose.
The assessor shall determine and list separately on the records the market value of
the homestead dwelling and the one acre of land on which that dwelling is located. If any
farm buildings or structures are located on this homesteaded acre of land, their market
value shall not be included in this separate determination.
(g) To qualify for classification under paragraph (b), clause (4), a privately owned
public use airport must be licensed as a public airport under section 360.018. For purposes
of paragraph (b), clause (4), "landing area" means that part of a privately owned public use
airport properly cleared, regularly maintained, and made available to the public for use by
aircraft and includes runways, taxiways, aprons, and sites upon which are situated landing
or navigational aids. A landing area also includes land underlying both the primary surface
and the approach surfaces that comply with all of the following:
(i) the land is properly cleared and regularly maintained for the primary purposes of
the landing, taking off, and taxiing of aircraft; but that portion of the land that contains
facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;
(ii) the land is part of the airport property; and
(iii) the land is not used for commercial or residential purposes.
The land contained in a landing area under paragraph (b), clause (4), must be described
and certified by the commissioner of transportation. The certification is effective until
it is modified, or until the airport or landing area no longer meets the requirements of
paragraph (b), clause (4). For purposes of paragraph (b), clause (4), "public access area"
means property used as an aircraft parking ramp, apron, or storage hangar, or an arrival
and departure building in connection with the airport.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end
Sec. 21.
Minnesota Statutes 2006, section 273.13, subdivision 24, is amended to read:
Subd. 24.
Class 3.
(a) Commercial and industrial property and utility real and
personal property is class 3a.
(1) Except as otherwise provided, each parcel of commercial, industrial, or utility
real property has a class rate of 1.5 percent of the first tier of market value, and 2.0 percent
of the remaining market value. In the case of contiguous parcels of property owned by the
same person or entity, only the value equal to the first-tier value of the contiguous parcels
qualifies for the reduced class rate, except that contiguous parcels owned by the same
person or entity shall be eligible for the first-tier value class rate on each separate business
operated by the owner of the property, provided the business is housed in a separate
structure. For the purposes of this subdivision, the first tier means the first $150,000 of
market value. Real property owned in fee by a utility for transmission line right-of-way
shall be classified at the class rate for the higher tier.
For purposes of this subdivision, parcels are considered to be contiguous even if
they are separated from each other by a road, street, waterway, or other similar intervening
type of property. Connections between parcels that consist of power lines or pipelines do
not cause the parcels to be contiguous. Property owners who have contiguous parcels of
property that constitute separate businesses that may qualify for the first-tier class rate shall
notify the assessor by July 1, for treatment beginning in the following taxes payable year.
(2) deleted text beginAlldeleted text end Personal property that isdeleted text begin: (i)deleted text end part of an electric generationdeleted text begin, transmission, or
distributiondeleted text end systemdeleted text begin; or (ii)deleted text endnew text begin, including tools, implements, and machinery, has a class rate
of 2.5 percent for taxes levied in 2008, payable in 2009, and 3.0 percent for taxes levied
in 2009, payable in 2010, and thereafter.new text end
new text begin (3) Personal property that is either: (i) new text endpart of a pipeline system transporting
or distributing water, gas, crude oil, or petroleum productsdeleted text begin; and (iii) not described in
clause (3), and alldeleted text endnew text begin, including tools, implements, and machinery, or (ii) part of an electric
transmission or distribution system, including tools, implements, and machinery, has a
class rate of 2.15 percent for taxes levied in 2008, payable in 2009, and 2.25 percent for
taxes levied in 2009, payable in 2010, and thereafter.new text end
new text begin (4) new text endrailroad operating property has a class rate as provided under clause (1) for
the first tier of market value and the remaining market value. In the case of multiple
parcels in one county that are owned by one person or entity, only one first tier amount
is eligible for the reduced rate.
deleted text begin (3) The entire market value of personal property that is: (i) tools, implements, and
machinery of an electric generation, transmission, or distribution system; (ii) tools,
implements, and machinery of a pipeline system transporting or distributing water, gas,
crude oil, or petroleum products; or (iii)deleted text enddeleted text begin thedeleted text endnew text begin (5) Personal property consisting of new text end mains
and pipes used in the distribution of steam or hot or chilled water for heating or cooling
buildings, has a class rate as provided under clause (1) for the remaining market value
in excess of the first tier.
(b) Employment property defined in section 469.166, during the period provided
in section 469.170, shall constitute class 3b. The class rates for class 3b property are
determined under paragraph (a).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end
Sec. 22.
Minnesota Statutes 2006, section 273.13, subdivision 25, is amended to read:
Subd. 25.
Class 4.
(a) Class 4a is residential real estate containing four or more
units and used or held for use by the owner or by the tenants or lessees of the owner
as a residence for rental periods of 30 days or more, excluding property qualifying for
class 4d. Class 4a also includes hospitals licensed under sections 144.50 to 144.56, other
than hospitals exempt under section 272.02, and contiguous property used for hospital
purposes, without regard to whether the property has been platted or subdivided. The
market value of class 4a property has a class rate of 1.25 percent.
(b) Class 4b includes:
(1) residential real estate containing less than four units that does not qualify as class
4bb, other than seasonal residential recreational property;
(2) manufactured homes not classified under any other provision;
(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead
farm classified under subdivision 23, paragraph (b) containing two or three units; and
(4) unimproved property that is classified residential as determined under subdivision
33.
The market value of class 4b property has a class rate of 1.25 percent.
(c) Class 4bb includes:
(1) nonhomestead residential real estate containing one unit, other than seasonal
residential recreational property; and
(2) a single family dwelling, garage, and surrounding one acre of property on a
nonhomestead farm classified under subdivision 23, paragraph (b).
Class 4bb property has the same class rates as class 1a property under subdivision 22.
Property that has been classified as seasonal residential recreational property at
any time during which it has been owned by the current owner or spouse of the current
owner does not qualify for class 4bb.
(d) Class 4c property includes:
(1) except as provided in subdivision 22, paragraph (c), new text beginor subdivision 23, paragraph
(b), clause (1), new text endreal new text beginand personal new text endproperty devoted to temporary and seasonal residential
occupancy for recreation purposes, including real new text beginand personal new text endproperty devoted to
temporary and seasonal residential occupancy for recreation purposes and not devoted to
commercial purposes for more than 250 days in the year preceding the year of assessment.
For purposes of this clause, property is devoted to a commercial purpose on a specific
day if any portion of the property is used for residential occupancy, and a fee is charged
for residential occupancy. new text beginClass 4c property must contain three or more rental units. A
"rental unit" is defined as a cabin, condominium, townhouse, sleeping room, or individual
camping site equipped with water and electrical hookups for recreational vehicles. Class
4c property must provide recreational activities such as renting ice fishing houses, boats
and motors, snowmobiles, downhill or cross-country ski equipment; provide marina
services, launch services, or guide services; or sell bait and fishing tackle. A camping
pad offered for rent by a property that otherwise qualifies for class 4c is also class 4c
regardless of the term of the rental agreement, as long as the use of the camping pad
does not exceed 250 days. new text endIn order for a property to be classified as class 4c, seasonal
residential recreational for commercial purposes, at least 40 percent of the annual gross
lodging receipts related to the property must be from business conducted during 90
consecutive days and either (i) at least 60 percent of all paid bookings by lodging guests
during the year must be for periods of at least two consecutive nights; or (ii) at least 20
percent of the annual gross receipts must be from charges for rental of fish houses, boats
and motors, snowmobiles, downhill or cross-country ski equipment, or charges for marina
services, launch services, and guide services, or the sale of bait and fishing tackle. For
purposes of this determination, a paid booking of five or more nights shall be counted as
two bookings. Class 4c also includes commercial use real property used exclusively
for recreational purposes in conjunction with class 4c property devoted to temporary
and seasonal residential occupancy for recreational purposes, up to a total of two acres,
provided the property is not devoted to commercial recreational use for more than 250
days in the year preceding the year of assessment and is located within two miles of the
class 4c property with which it is used. Owners of real new text beginand personal new text endproperty devoted to
temporary and seasonal residential occupancy for recreation purposes and all or a portion
of which was devoted to commercial purposes for not more than 250 days in the year
preceding the year of assessment desiring classification as class deleted text begin1c ordeleted text end 4c, must submit a
declaration to the assessor designating the cabins or units occupied for 250 days or less in
the year preceding the year of assessment by January 15 of the assessment year. Those
cabins or units and a proportionate share of the land on which they are located deleted text beginwilldeleted text end new text beginmust new text endbe
designated class deleted text begin1c ordeleted text end 4c as otherwise provided. The remainder of the cabins or units and
a proportionate share of the land on which they are located will be designated as class 3a.
The owner of property desiring designation as class deleted text begin1c ordeleted text end 4c property must provide guest
registers or other records demonstrating that the units for which class deleted text begin1c ordeleted text end 4c designation
is sought were not occupied for more than 250 days in the year preceding the assessment if
so requested. The portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop,
new text begin (4) conference center or meeting room, new text endand deleted text begin(4)deleted text end new text begin(5) new text endother nonresidential facility operated
on a commercial basis not directly related to temporary and seasonal residential occupancy
for recreation purposes deleted text beginshalldeleted text end new text begindoes new text endnot qualify for class deleted text begin1c ordeleted text end 4c;
(2) qualified property used as a golf course if:
(i) it is open to the public on a daily fee basis. It may charge membership fees or
dues, but a membership fee may not be required in order to use the property for golfing,
and its green fees for golfing must be comparable to green fees typically charged by
municipal courses; and
(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
A structure used as a clubhouse, restaurant, or place of refreshment in conjunction
with the golf course is classified as class 3a property;
(3) real property up to a maximum of deleted text beginone acredeleted text end new text beginthree acres new text endof land owned new text beginand used
new text endby a nonprofit community service oriented organizationdeleted text begin; provided thatdeleted text end new text beginand that is not used
for residential purposes on either a temporary or permanent basis, qualifies for class 4c
provided that it meets either of the following:
new text end
new text begin (i) new text endthe property is not used for a revenue-producing activity for more than six days
in the calendar year preceding the year of assessment deleted text beginand the property is not used for
residential purposes on either a temporary or permanent basisdeleted text endnew text begin; or
new text end
new text begin (ii) the organization makes annual charitable contributions and donations at least
equal to the property's previous year's property taxes and the property is allowed to be
used for public and community meetings or events for no charge, as appropriate to the
size of the facilitynew text end.
For purposes of this clause,
new text begin
(A) "charitable contributions and donations" has the same meaning as lawful
gambling purposes under section 349.12, subdivision 25, excluding those purposes
relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;
new text end
new text begin
(B) "property taxes" excludes the state general tax;
new text end
new text begin (C) new text enda "nonprofit community service oriented organization" means any corporation,
society, association, foundation, or institution organized and operated exclusively for
charitable, religious, fraternal, civic, or educational purposes, and which is exempt from
federal income taxation pursuant to section 501(c)(3), (10), or (19) of the Internal Revenue
Code of 1986, as amended through December 31, 1990deleted text begin. For purposes of this clause,deleted text endnew text begin; and
new text end
new text begin (D)new text end "revenue-producing activities" shall include but not be limited to property or that
portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt
liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling
alley, a retail store, gambling conducted by organizations licensed under chapter 349, an
insurance business, or office or other space leased or rented to a lessee who conducts a
for-profit enterprise on the premises.
new text beginnew text end Any portion of the property new text beginqualifying under item (i) new text endwhich is used for revenue-producing
activities for more than six days in the calendar year preceding the year of assessment
shall be assessed as class 3a. The use of the property for social events open exclusively
to members and their guests for periods of less than 24 hours, when an admission is
not charged nor any revenues are received by the organization shall not be considered a
revenue-producing activitydeleted text begin;deleted text endnew text begin.
new text end
new text begin
The organization shall maintain records of its charitable contributions and donations
and of public meetings and events held on the property and make them available upon
request any time to the assessor to ensure eligibility. An organization meeting the
requirement under item (ii) must file an application by May 1 with the assessor for
eligibility for the current year's assessment. The commissioner shall prescribe a uniform
application form and instructions;
new text end
(4) postsecondary student housing of not more than one acre of land that is owned by
a nonprofit corporation organized under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or housing located within two
miles of the border of a college campus;
(5) manufactured home parks as defined in section 327.14, subdivision 3;
(6) real property that is actively and exclusively devoted to indoor fitness, health,
social, recreational, and related uses, is owned and operated by a not-for-profit corporation,
and is located within the metropolitan area as defined in section 473.121, subdivision 2;
(7) a leased or privately owned noncommercial aircraft storage hangar not exempt
under section 272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land is on an airport owned or operated by a city, town, county, Metropolitan
Airports Commission, or group thereof; and
(ii) the land lease, or any ordinance or signed agreement restricting the use of the
leased premise, prohibits commercial activity performed at the hangar.
If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must
be filed by the new owner with the assessor of the county where the property is located
within 60 days of the sale;
(8) a privately owned noncommercial aircraft storage hangar not exempt under
section 272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land abuts a public airport; and
(ii) the owner of the aircraft storage hangar provides the assessor with a signed
agreement restricting the use of the premises, prohibiting commercial use or activity
performed at the hangar; and
(9) residential real estate, a portion of which is used by the owner for homestead
purposes, and that is also a place of lodging, if all of the following criteria are met:
(i) rooms are provided for rent to transient guests that generally stay for periods
of 14 or fewer days;
(ii) meals are provided to persons who rent rooms, the cost of which is incorporated
in the basic room rate;
(iii) meals are not provided to the general public except for special events on fewer
than seven days in the calendar year preceding the year of the assessment; and
(iv) the owner is the operator of the property.
The market value subject to the 4c classification under this clause is limited to five rental
units. Any rental units on the property in excess of five, must be valued and assessed as
class 3a. The portion of the property used for purposes of a homestead by the owner must
be classified as class 1a property under subdivision 22.
Class 4c property has a class rate of 1.5 percent of market value, except that (i) each
parcel of seasonal residential recreational property not used for commercial purposes has
the same class rates as class 4bb property, (ii) manufactured home parks assessed under
clause (5) have the same class rate as class 4b property, (iii) commercial-use seasonal
residential recreational property has a class rate of one percent for the first $500,000 of
market value, and 1.25 percent for the remaining market value, (iv) the market value of
property described in clause (4) has a class rate of one percent, (v) the market value of
property described in clauses (2) and (6) has a class rate of 1.25 percent, and (vi) that
portion of the market value of property in clause (9) qualifying for class 4c property
has a class rate of 1.25 percent.
(e) Class 4d property is qualifying low-income rental housing certified to the assessor
by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion
of the units in the building qualify as low-income rental housing units as certified under
section 273.128, subdivision 3, only the proportion of qualifying units to the total number
of units in the building qualify for class 4d. The remaining portion of the building shall be
classified by the assessor based upon its use. Class 4d also includes the same proportion of
land as the qualifying low-income rental housing units are to the total units in the building.
For all properties qualifying as class 4d, the market value determined by the assessor must
be based on the normal approach to value using normal unrestricted rents.
Class 4d property has a class rate of 0.75 percent.
new text begin EFFECTIVE DATE. new text end
new text begin
The portion of this section relating to class 4c resorts in
paragraph (d), clause (1), is effective for assessment year 2008 and thereafter, for taxes
payable in 2009 and thereafter. The portion of this section relating to nonprofit community
service oriented organizations is effective for assessment year 2007 and thereafter, for
taxes payable in 2008 and thereafter, except that the application date in paragraph (d),
clause (3), item (ii), for the 2007 assessment is extended to September 1, 2007.
new text end
Sec. 23.
Minnesota Statutes 2006, section 273.13, subdivision 33, is amended to read:
Subd. 33.
Classification of unimproved property.
(a) All real property that is not
improved with a structure must be classified according to its current use.
(b) new text beginExcept as provided in subdivision 23, paragraph (b), clause (1), new text endreal property that
is not improved with a structure and for which there is no identifiable current use must be
classified according to its highest and best use permitted under the local zoning ordinance.
If the ordinance permits more than one use, the land must be classified according to the
highest and best use permitted under the ordinance. If no such ordinance exists, the
assessor shall consider the most likely potential use of the unimproved land based upon
the use made of surrounding land or land in proximity to the unimproved land.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter.
new text end
Sec. 24.
Minnesota Statutes 2006, section 273.13, is amended by adding a subdivision
to read:
new text begin Subd. 34. new text end
new text begin Homestead of disabled veteran. new text end
new text begin
(a) All or a portion of the market value
of property qualifying for homestead classification under subdivision 22 or 23 is excluded
in determining the property's taxable market value if it serves as the homestead of a
military veteran, as defined in section 197.447, who has a service-connected disability of
70 percent or more. To qualify for exclusion under this subdivision, the veteran must have
been honorably discharged from the United States armed forces, as indicated by United
States Government Form DD214 or other official military discharge papers, and must be
certified by the United States Veterans Administration as having a service-connected
disability.
new text end
new text begin
(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
excluded, except as provided in clause (2); and
new text end
new text begin
(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.
new text end
new text begin
(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
spouse holds the legal or beneficial title to the homestead and permanently resides there,
the exclusion shall carry over to the benefit of the veteran's spouse until such time as the
spouse sells, transfers, or otherwise disposes of the property.
new text end
new text begin
(d) In the case of an agricultural homestead, only the portion of the property
consisting of the house and garage and immediately surrounding one acre of land qualifies
for the valuation exclusion under this subdivision.
new text end
new text begin
(e) A property qualifying for a valuation exclusion under this subdivision is not
eligible for the credit under section 273.1384, subdivision 1.
new text end
new text begin
(f) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by July 1 of each assessment year, except that an annual reapplication
is not required once a property has been accepted for a valuation exclusion under paragraph
(b), clause (2), and the property continues to qualify until there is a change in ownership.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter.
new text end
Sec. 25.
Minnesota Statutes 2006, section 273.1315, is amended to read:
273.1315 CERTIFICATION OFnew text begin CLASSnew text end 1B PROPERTY.
new text begin Subdivision 1. new text end
new text begin Class 1b homestead declaration before 2008. new text end
Any property owner
seeking classification and assessment of the owner's homestead as class 1b property
pursuant to section 273.13, subdivision 22, paragraph (b), new text beginon or before October 1, 2007,
new text endshall file with the commissioner of revenue a 1b homestead declaration, on a form
prescribed by the commissioner. The declaration shall contain the following information:
(a) the information necessary to verify that on or before June 30 of the filing year,
the property owner or the owner's spouse satisfies the requirements of section 273.13,
subdivision 22, paragraph (b), for 1b classification; and
(b) any additional information prescribed by the commissioner.
The declaration must be filed on or before October 1 to be effective for property
taxes payable during the succeeding calendar year. The declaration and any supplementary
information received from the property owner pursuant to this deleted text beginsectiondeleted text end new text beginsubdivisionnew text end shall
be subject to chapter 270B. If approved by the commissioner, the declaration remains
in effect until the property no longer qualifies under section 273.13, subdivision 22,
paragraph (b). Failure to notify the commissioner within 30 days that the property no
longer qualifies under that paragraph because of a sale, change in occupancy, or change
in the status or condition of an occupant shall result in the penalty provided in section
273.124, subdivision 13, computed on the basis of the class 1b benefits for the property,
and the property shall lose its current class 1b classification.
The commissioner shall provide to the assessor on or before November 1 a listing
of the parcels of property qualifying for 1b classification.
new text begin Subd. 2. new text end
new text begin Class 1b homestead declaration 2008 and thereafter. new text end
new text begin
(a) Any property
owner seeking classification and assessment of the owner's homestead as class 1b property
pursuant to section 273.13, subdivision 22, paragraph (b), after October 1, 2007, shall file
with the county assessor a class 1b homestead declaration, on a form prescribed by the
commissioner of revenue. The declaration must contain the following information:
new text end
new text begin
(1) the information necessary to verify that, on or before June 30 of the filing year,
the property owner or the owner's spouse satisfies the requirements of section 273.13,
subdivision 22, paragraph (b), for class 1b classification; and
new text end
new text begin
(2) any additional information prescribed by the commissioner.
new text end
new text begin
(b) The declaration must be filed on or before October 1 to be effective for property
taxes payable during the succeeding calendar year. The Social Security numbers and
income and medical information received from the property owner pursuant to this
subdivision are private data on individuals as defined in section 13.02. If approved by
the assessor, the declaration remains in effect until the property no longer qualifies under
section 273.13, subdivision 22, paragraph (b). Failure to notify the assessor within 30
days that the property no longer qualifies under that paragraph because of a sale, change in
occupancy, or change in the status or condition of an occupant shall result in the penalty
provided in section 273.124, subdivision 13, computed on the basis of the class 1b benefits
for the property, and the property shall lose its current class 1b classification.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 26.
Minnesota Statutes 2006, section 275.025, subdivision 3, is amended to read:
Subd. 3.
Seasonal residential recreational tax capacity.
For the purposes of this
section, "seasonal residential recreational tax capacity" means the tax capacity of tier III of
class 1c under section 273.13, subdivision 22, and all class 4c(1)new text begin and 4c(3)(ii)new text end property
under section 273.13, subdivision 25, except that the first $76,000 of market value of each
noncommercial class 4c(1) property has a tax capacity for this purpose equal to 40 percent
of its tax capacity under section 273.13.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2008 and
thereafter.
new text end
Sec. 27.
Minnesota Statutes 2006, section 275.065, is amended by adding a subdivision
to read:
new text begin Subd. 6c. new text end
new text begin
Joint public hearing; nonmetropolitan county, cities, and school
districts.
new text end
new text begin
(a) Notwithstanding any other provision of law, the county board may hold a
joint hearing with the governing bodies of all taxing authorities located wholly or partially
within the county that are required to hold a public hearing under this section, excluding
special taxing districts. The primary purpose of the joint hearing is for taxpayer efficiency
by allowing taxpayers to come to a single public hearing to discuss the budgets and
proposed property tax levies of most taxing authorities that impact the taxes on their
property.
new text end
new text begin
(b) This subdivision applies only to counties located outside the metropolitan area
as defined under section 473.121, subdivision 2. If a city or school district is located
partially within the metropolitan area, that taxing jurisdiction may participate in its
nonmetropolitan county's joint hearing, if it so chooses.
new text end
new text begin
(c) Upon the adoption of a resolution by the county board to hold a joint public
hearing, the county shall notify each city with a population over 500 and each school
district located wholly or partially within the county of its intention to hold the joint
hearing and ask each of the taxing authorities if it would like to participate. Participation
is voluntary, and participation in the joint hearing is in lieu of the requirement for the
governing body to hold a separate public hearing under subdivision 6. If a participating
city or school district is located in more than one county, the hearing under this subdivision
is in lieu of the requirement to hold a separate public hearing if 75 percent or more
of that city or school district's previous year's net tax capacity is in the county where
the hearing is held.
new text end
new text begin
(d) The initial joint hearing must be held on the first Thursday in December. The
county may hold an additional joint hearing on another date before December 20 if the
majority of the participating taxing authorities want an additional hearing.
new text end
new text begin
The county board shall obtain a meeting space to hold the joint hearing, preferably
at a public building such as the courthouse, school, or community center. The location
shall be as centrally located within the county as possible. The meeting shall generally be
structured in the following general manner:
new text end
new text begin
(1) 30 to 60 minutes must be devoted to discussion of the county's budget and levy;
new text end
new text begin
(2) 30 to 60 minutes must be devoted to discussion of the city's budget and levy,
with each city's discussion held in a separate room, preferably in the same building;
new text end
new text begin
(3) 30 to 60 minutes must be devoted to discussion of the school district's levy,
with each school district's discussion held in a separate room, preferably in the same
building; and
new text end
new text begin
(4) during the last 30 minutes the governing bodies must reassemble in a joint
meeting to entertain any follow-up questions that have arisen from the separate discussions.
new text end
new text begin
The county shall attempt to keep the total public hearing to within three hours.
new text end
new text begin
(e) In lieu of the public advertisement requirement in subdivision 5a, the county shall
have a single advertisement listing the county, each city with a population of over 500, and
each school district participating in the joint public hearing listing. Any taxing authority
participating under this subdivision is exempt from the separate public advertisement
requirement under subdivision 5a. The cost of the joint hearing advertisement shall be
apportioned in the same manner provided in subdivision 4. The notice must be published
not less than two business days nor more than six business days before the hearing. The
newspaper selected must be one of general interest and readership in the county, and not
one of limited subject matter. The advertisement must appear in a newspaper that is
published at least once per week. The advertisement must be in the following form:
new text end
new text begin
"NOTICE OF JOINT PUBLIC HEARING
new text end
new text begin
PROPOSED TOTAL PROPERTY TAXES
new text end
new text begin
FOR PARTICIPATING TAXING AUTHORITIES
new text end
new text begin
The property tax amounts below compare that portion of the current budget levied in
property taxes in the county, cities, and school districts for (year) with the property
taxes the county, cities, and school districts propose to collect in (year) for those taxing
authorities participating in the joint public hearing.
new text end
|
new text begin
Taxing Authority new text end |
new text begin
(Year) Property Taxes new text end |
new text begin
Proposed (Year) Property Taxes new text end |
new text begin
Change (Year) - (Year) new text end |
|
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
...% new text end |
|
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
...% new text end |
|
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
$....... new text end |
new text begin
...% new text end |
new text begin
ATTEND THE JOINT PUBLIC HEARING
new text end
new text begin
All residents are invited to attend the joint public hearing of the county/cities/school
districts to express your opinions on the proposed amount of (year) property taxes. The
hearing will be held on:
new text end
new text begin
(Month/Day/Year/Time)
new text end
new text begin
(Location/Address)
new text end
new text begin
If the discussion cannot be completed, and another hearing is scheduled, a time and place
for that hearing will be announced at this hearing. You are also invited to send your
written comments to the county auditor. If the comments relate to the city or school
district's levy, please identify that on the envelope so the county auditor can direct the
correspondence to the right jurisdiction."
new text end
new text begin
The formal adoption of the taxing authority's levy must not be made at the joint
public hearing held under this subdivision. The formal adoption must be made at one of
the regularly scheduled meetings of the taxing authority's governing body. However, the
property tax levy amount that is subsequently adopted cannot exceed the amount shown to
taxpayers at the joint public hearing.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for hearings held in 2007 and
thereafter.
new text end
Sec. 28.
Minnesota Statutes 2006, section 275.066, is amended to read:
275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
For the purposes of property taxation and property tax state aids, the term "special
taxing districts" includes the following entities:
(1) watershed districts under chapter 103D;
(2) sanitary districts under sections 115.18 to 115.37;
(3) regional sanitary sewer districts under sections 115.61 to 115.67;
(4) regional public library districts under section 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts under sections 447.31 to 447.38;
(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
(10) regional development commissions under sections 462.381 to 462.398;
(11) housing and redevelopment authorities under sections 469.001 to 469.047;
(12) port authorities under sections 469.048 to 469.068;
(13) economic development authorities under sections 469.090 to 469.1081;
(14) Metropolitan Council under sections 473.123 to 473.549;
(15) Metropolitan Airports Commission under sections 473.601 to 473.680;
(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
(17) Morrison County Rural Development Financing Authority under Laws 1982,
chapter 437, section 1;
(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section
6;
(19) East Lake County Medical Clinic District under Laws 1989, chapter 211,
sections 1 to 6;
(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article
5, section 39;
(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;
(22) emergency medical services special taxing districts under section 144F.01;
(23) a county levying under the authority of section 103B.241, 103B.245, or
103B.251;
(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12; deleted text beginand
deleted text end
(25) new text beginan airport authority created under section 360.0426; and
new text end
new text begin (26) new text endany other political subdivision of the state of Minnesota, excluding counties,
school districts, cities, and towns, that has the power to adopt and certify a property tax
levy to the county auditor, as determined by the commissioner of revenue.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end
Sec. 29.
Minnesota Statutes 2006, section 276.04, subdivision 2, is amended to read:
Subd. 2.
Contents of tax statements.
(a) The treasurer shall provide for the
printing of the tax statements. The commissioner of revenue shall prescribe the form
of the property tax statement and its contents. The statement must contain a tabulated
statement of the dollar amount due to each taxing authority and the amount of the state
tax from the parcel of real property for which a particular tax statement is prepared. The
dollar amounts attributable to the county, the state tax, the voter approved school tax, the
other local school tax, the township or municipality, and the total of the metropolitan
special taxing districts as defined in section 275.065, subdivision 3, paragraph (i), must
be separately stated. The amounts due all other special taxing districts, if any, may be
aggregated except that any levies made by the regional rail authorities in the county of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
shall be listed on a separate line directly under the appropriate county's levy. If the county
levy under this paragraph includes an amount for a lake improvement district as defined
under sections 103B.501 to 103B.581, the amount attributable for that purpose must be
separately stated from the remaining county levy amount. In the case of Ramsey County,
if the county levy under this paragraph includes an amount for public library service
under section 134.07, the amount attributable for that purpose may be separated from the
remaining county levy amount. The amount of the tax on homesteads qualifying under the
senior citizens' property tax deferral program under chapter 290B is the total amount of
property tax before subtraction of the deferred property tax amount. The amount of the
tax on contamination value imposed under sections 270.91 to 270.98, if any, must also
be separately stated. The dollar amounts, including the dollar amount of any special
assessments, may be rounded to the nearest even whole dollar. For purposes of this section
whole odd-numbered dollars may be adjusted to the next higher even-numbered dollar.
The amount of market value excluded under section 273.11, subdivision 16, if any, must
also be listed on the tax statement.
(b) The property tax statements for manufactured homes and sectional structures
taxed as personal property shall contain the same information that is required on the
tax statements for real property.
(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:
(1) the property's estimated market value under section 273.11, subdivision 1;
(2) the property's taxable market value after reductions under section 273.11,
subdivisions 1a and 16;
(3) the property's gross tax, deleted text begincalculated by adding the property's total property tax to
the sum of the aids enumerated in clause (4)deleted text endnew text begin before creditsnew text end;
deleted text begin
(4) a total of the following aids:
deleted text end
deleted text begin
(i) education aids payable under chapters 122A, 123A, 123B, 124D, 125A, 126C,
and 127A;
deleted text end
deleted text begin
(ii) local government aids for cities, towns, and counties under sections to
; and
deleted text end
deleted text begin
(iii) disparity reduction aid under section ;
deleted text end
deleted text begin (5)deleted text endnew text begin (4)new text end for homestead residential and agricultural properties, the credits under
section 273.1384;
deleted text begin (6)deleted text endnew text begin (5)new text end any credits received under sections 273.119; 273.123; 273.135; 273.1391;
273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit received
under section 273.135 must be separately stated and identified as "taconite tax relief"; and
deleted text begin (7)deleted text end new text begin(6) new text endthe net tax payable in the manner required in paragraph (a).
(d) If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current
year, and encouraging taxpayers to attend the hearings. If the county allows notices to
be included in the envelope containing the property tax statement, and if more than
one taxing district relative to a given property decides to include a notice with the tax
statement, the county treasurer or auditor must coordinate the process and may combine
the information on a single announcement.
deleted text begin
The commissioner of revenue shall certify to the county auditor the actual or
estimated aids enumerated in paragraph (c), clause (4), that local governments will receive
in the following year. The commissioner must certify this amount by January 1 of each
year.
deleted text end
Sec. 30.
Minnesota Statutes 2006, section 278.05, subdivision 6, is amended to read:
Subd. 6.
Dismissal of petition; exclusion of certain evidence.
(a) new text beginIn cases where
the petitioner contests the valuation of income-producing property, new text endinformation, including
income and expense figuresnew text begin in the form of (1) year-end financial statements for the
year prior to the assessment date, (2) year-end financial statements for the year of the
assessment date, and (3) rent rolls on the assessment date including tenant name, lease start
and end dates, option terms, base rent, square footage leased and vacant spacenew text end, verified net
rentable areasnew text begin in the form of net rentable square footage of the building or buildingsnew text end, and
anticipated income and expensesnew text begin in the form of proposed budgets for the year subsequent
to the year of the assessment datenew text end, deleted text beginfor income-producing propertydeleted text end must be provided to
the county assessor no later than 60 days after the applicable filing deadline contained
in section 278.01, subdivision 1 or 4. Failure to provide the information required in this
paragraph shall result in the dismissal of the petition, unless (1) the failure to provide it was
due to the unavailability of the evidence at the time that the information was due, or (2)
the petitioner was not aware of or informed of the requirement to provide the information.
If the petitioner proves that the requirements under clause (2) are met, the petitioner has
an additional 30 days to provide the information from the time the petitioner became
aware of or was informed of the requirement to provide the information, otherwise the
petition shall be dismissed.
(b) Provided that the information as contained in paragraph (a) is timely submitted to
the county assessor, the county assessor shall furnish the petitioner at least five days before
the hearing under this chapter with the property's appraisal, if any, which will be presented
to the court at the hearing. The petitioner shall furnish to the county assessor at least five
days before the hearing under this chapter with the property's appraisal, if any, which
will be presented to the court at the hearing. An appraisal of the petitioner's property
done by or for the county shall not be admissible as evidence if the county assessor does
not comply with the provisions in this paragraph. The petition shall be dismissed if the
petitioner does not comply with the provisions in this paragraph.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for petitions filed on or after July
1, 2007.
new text end
Sec. 31.
Minnesota Statutes 2006, section 279.37, subdivision 1a, is amended to read:
Subd. 1a.
Class 3a property.
(a) The delinquent taxes upon a parcel of property
which was classified class 3a, for the previous year's assessment and had a total market
value of deleted text begin$200,000deleted text end new text begin$500,000 new text endor less for that same assessment shall be eligible to be
composed into a confession of judgment. Property qualifying under this subdivision
shall be subject to the same provisions as provided in this section except as provided
in paragraphs (b) to (d).
(b) Current year taxes and penalty due at the time the confession of judgment
is entered must be paid.
(c) The down payment must include all special assessments due in the current tax
year, all delinquent special assessments, and 20 percent of the ad valorem tax, penalties,
and interest accrued against the parcel. The balance remaining is payable in four equal
annual installments.
(d) The amounts entered in judgment bear interest at the rate provided in section
279.03, subdivision 1a, commencing with the date the judgment is entered. The interest
rate is subject to change each year on the unpaid balance in the manner provided in section
279.03, subdivision 1a.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for confessions of judgment entered
into July 1, 2007, and thereafter.
new text end
Sec. 32.
Minnesota Statutes 2006, section 280.39, is amended to read:
280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER.
In any case where taxes for two or more years are delinquent against a parcel of land,
such taxes for one or more deleted text beginentiredeleted text end years, if held by the state, may be paid in the inverse
order to that in which the taxes were levied, with accrued penalties, interest, and costs
upon the taxes so paid, without payment of the taxes for the first of such years; provided,
that such payment shall not affect the lien of any unpaid taxes or tax judgment.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 33.
Minnesota Statutes 2006, section 289A.08, subdivision 13, is amended to read:
Subd. 13.
Long and short forms; local use tax instructionsnew text begin; property tax refund
informationnew text end.
new text begin(a) new text endThe commissioner shall provide a long form individual income tax
return and may provide a short form individual income tax return. The returns shall be in
a form that is consistent with the provisions of chapter 290, notwithstanding any other
law to the contrary. The nongame wildlife checkoff provided in section 290.431 and the
dependent care credit provided in section 290.067 must be included on the short form.
new text begin (b) new text endThe commissioner must provide information on local use taxes in the individual
income tax instruction booklet. The commissioner must provide this information in the
same section of the booklet that provides information on the state use tax.
new text begin
(c) The commissioner must refer to the property tax refunds allowed under chapter
290A on the front cover of the individual income tax instruction booklet, as well as
information within the booklet on income eligibility for the homestead and renter refunds,
and maximum refund amounts allowed in the current year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 34.
Minnesota Statutes 2006, section 290A.14, is amended to read:
290A.14 PROPERTY TAX STATEMENT.
The county treasurer shall prepare and send a sufficient number of copies of the
property tax statement to the owner, and to the owner's escrow agent if the taxes are
paid via an escrow account, to enable the owner to comply with the filing requirements
of this chapter and to retain one copy as a record. The property tax statement, in a form
prescribed by the commissioner, shall new text beginidentify the availability of the refunds under this
chapter on the front of the statement in a prominent font that is larger than the predominant
font of the statement. The statement shall also new text endindicate the manner in which the claimant
may claim relief from the state under both this chapter and chapter 290B, and the amount
of the tax for which the applicant may claim relief. The statement shall also indicate if
there are delinquent property taxes on the property in the preceding year. Taxes included
in a confession of judgment under section 279.37 shall not constitute delinquent taxes as
long as the claimant is current on the payments required to be made under section 279.37.
Sec. 35.
Minnesota Statutes 2006, section 290C.07, is amended to read:
290C.07 CALCULATION OF INCENTIVE PAYMENT.
An approved claimant under the sustainable forest incentive program is eligible to
receive an annual payment. The payment shall equal the greater of:
(1) the difference between the property tax that would be paid on the land using the
previous year's statewide average total township tax rate and the class rate for class 2b
timberland under section 273.13, subdivision 23, paragraph (b), if the land were valued
at (i) the average statewide timberland market value per acre calculated under section
290C.06, and (ii) the average statewide timberland current use value per acre calculated
under section 290C.02, subdivision 5; new text beginor
new text end
(2) two-thirds of the property tax amount determined by using the previous year's
statewide average total township tax rate, the estimated market value per acre as calculated
in section 290C.06, and the class rate for 2b timberland under section 273.13, subdivision
23, paragraph (b)deleted text begin; ordeleted text end
deleted text begin (3) $1.50deleted text endnew text begin, provided that the payment shall be no less than $5new text end per acre for each acre
enrolled in the sustainable forest incentive program.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for payments made after June 30,
2007.
new text end
Sec. 36.
Minnesota Statutes 2006, section 360.031, is amended to read:
360.031 DEFINITION OF MUNICIPALITY.
For the purposes of sections 360.031 to 360.045, deleted text begininclusivedeleted text end (except section 360.042),
deleted text begin only,deleted text end "municipality" means any county, city, deleted text beginordeleted text end townnew text begin, or airport authoritynew text end of this state.
Sec. 37.
new text begin
[360.0425] GENERAL POWERS OF AUTHORITY.
new text end
new text begin
An airport authority created under section 360.0426 has all the powers granted a
municipality under sections 360.032 to 360.046.
new text end
Sec. 38.
new text begin
[360.0426] CREATION OF AN AIRPORT AUTHORITY;
DISSOLUTION.
new text end
new text begin Subdivision 1. new text end
new text begin Members; definition. new text end
new text begin
A city together with another city, county,
town, or an Indian tribe may create an airport authority. For purposes of this chapter,
"airport authority" means a governmental entity created pursuant to this section for the
purpose of acquiring, establishing, constructing, maintaining, improving, and operating
airports and other air navigation facilities.
new text end
new text begin Subd. 2. new text end
new text begin Process to establish authority. new text end
new text begin
A city that owns an airport by joint
resolution together with other willing governmental units may create an airport authority
that is authorized to exercise its functions upon passage of a joint resolution by each of
their governing bodies, including a proposed date for the first meeting of the authority.
new text end
new text begin Subd. 3. new text end
new text begin Airport authority commission. new text end
new text begin
The powers of the airport authority shall
be vested in the airport authority commissioners. The commission shall consist of at
least five commissioners. Each governmental unit that is a member of the authority shall
be represented by at least one commissioner. If fewer than five governmental units are
members of the authority, there must be two commissioners appointed from each member
unit of government. The terms of each commissioner are three years, provided that the
length of the initial appointments must be staggered so that the terms of approximately
one-third of the commissioners expire each calendar year.
new text end
new text begin Subd. 4. new text end
new text begin Appointment of commissioners. new text end
new text begin
The governmental body of each member
governmental unit shall appoint a resident of that governmental unit to be a commissioner
of the airport authority. Upon vacancy of a commissioner prior to the end of a normal term,
the appropriate governmental body shall appoint a commissioner to fill the unexpired term.
new text end
new text begin Subd. 5. new text end
new text begin Compensation; meetings; officers. new text end
new text begin
Commissioners shall receive no
compensation for services, but are entitled to payment for necessary expenses, including
travel expenses, incurred in the discharge of the commissioners' duties.
new text end
new text begin
The commission shall establish a regular meeting schedule. A majority of the
commissioners of the authority constitutes a quorum for purposes of conducting business
of the authority. Action may be taken by the majority vote of not less than a majority of
the commissioners present, providing there is a quorum.
new text end
new text begin
The commission shall elect a chair, a vice-chair, a secretary, and a treasurer at its
organizational meeting. The authority may hire an executive director, a legal advisor,
technical experts, and other employees, permanent and temporary, as it may require.
new text end
new text begin Subd. 6. new text end
new text begin Process to increase size of authority. new text end
new text begin
An airport authority may be
increased in size by adding additional governmental entities if each of the additional
entities and each of the governmental entities currently included in the existing authority
adopt a resolution agreeing to the size increase.
new text end
new text begin Subd. 7. new text end
new text begin Process to decrease size of authority. new text end
new text begin
An airport authority may be
decreased in size if each of the governmental entities that are members of the authority
and the current commissioners consent to change and make provisions for the retention
or disposition of its assets and liabilities.
new text end
new text begin Subd. 8. new text end
new text begin Process to dissolve authority. new text end
new text begin
An airport authority may be dissolved after
payment of all debts and adoption of a joint resolution of the governing bodies of all of
the participating units of government. Before dissolution, the property of the airport
authority must be sold, transferred, or distributed as agreed to by the participating units
of government. Any remaining funds must be distributed to the general funds of the
participating units of government in proportion to their relative shares of the most recent
levy under section 360.0427.
new text end
Sec. 39.
new text begin
[360.0427] TAX LEVY MAY BE CERTIFIED BY AN AIRPORT
AUTHORITY.
new text end
new text begin
In any year in which it imposes a property tax levy under sections 275.065 to
275.07, an airport authority must submit its proposed levy to the governing body of the
municipality that contains the airport. The municipal governing body may approve or
modify the amount of the levy, and, when it has determined the amount, the authority must
certify to the auditor of the county where the airport is located the amount to be levied on
all taxable property within the boundaries of the airport authority.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end
Sec. 40.
Minnesota Statutes 2006, section 435.193, is amended to read:
435.193 HARDSHIP ASSESSMENT DEFERRAL FOR SENIORS deleted text beginORdeleted text endnew text begin,new text end
DISABLEDnew text begin, OR MILITARY PERSONSnew text end.
new text begin (a) new text endNotwithstanding the provisions of any law to the contrary, any county, statutory
or home rule charter city, or town, making a special assessment may, at its discretion, defer
the payment of that assessment for any homestead propertynew text begin:
new text end
new text begin (1)new text end owned by a person 65 years of age or older or retired by virtue of a permanent
and total disability for whom it would be a hardship to make the paymentsnew text begin; or
new text end
new text begin (2) owned by a person who is a member of the Minnesota National Guard or other
military reserves who is ordered into active military service, as defined in section 190.05,
subdivision 5b or 5c, as stated in the person's military orders, for whom it would be a
hardship to make the paymentsnew text end.
new text begin (b)new text end Any county, statutory or home rule charter city, or town electing to defer
special assessments shall adopt an ordinance or resolution establishing standards and
guidelines for determining the existence of a hardship and for determining the existence of
a disability, but nothing herein shall be construed to prohibit the determination of hardship
on the basis of exceptional and unusual circumstances not covered by the standards and
guidelines where the determination is made in a nondiscriminatory manner and does not
give the applicant an unreasonable preference or advantage over other applicants.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment,
and applies to any special assessment for which payment is due on or after that date.
new text end
Sec. 41.
Laws 1973, chapter 393, section 1, as amended by Laws 1974, chapter 153,
section 1, is amended to read:
Section 1. MINNEAPOLIS, CITY OF; STREET MAINTENANCE AND
LIGHTING.
Notwithstanding the provisions of any statute or the charter of the city of
Minneapolis to the contrary, the city council of said city may provide that all new text beginor part of the
new text endcosts of new text beginconstruction, operation, and new text endmaintenance of streets and street lighting within the
city may hereafter be paid from the general revenues of the city of Minneapolis; provided
that the portion of the costs assessable against nongovernmental real property exempt from
ad valorem taxation may be levied as a special assessment against the property.
Sec. 42.
Laws 1988, chapter 645, section 3, as amended by Laws 1999, chapter 243,
article 6, section 9, and Laws 2000, chapter 490, article 6, section 15, is amended to read:
Sec. 3. TAX; PAYMENT OF EXPENSES.
(a) The tax levied by the hospital district under Minnesota Statutes, section 447.34,
must not be levied at a rate that exceeds deleted text begin0.063 percent of taxable market valuedeleted text endnew text begin the amount
authorized to be levied under that section. The proceeds of the tax may be used for all
purposes of the hospital district, except as provided in paragraph (b)new text end.
(b) deleted text begin0.048 percent of taxable market value of tax in paragraph (a) may be used only
for acquisition, betterment, and maintenance of the district's hospital and nursing home
facilities and equipment, and not for administrative or salary expenses.
deleted text end
deleted text begin (c)deleted text end 0.015 percent of taxable market value of the tax in paragraph (a) may be used
solely for the purpose of capital expenditures as it relates to ambulance acquisitions for
the Cook ambulance service and the Orr ambulance service and not for administrative
or salary expenses.
The part of the levy referred to in paragraph deleted text begin(c)deleted text endnew text begin (b)new text end must be administered by the
Cook Hospital and passed on directly to the Cook area ambulance service board and the
city of Orr to be held in trust until funding for a new ambulance is needed by either the
Cook ambulance service or the Orr ambulance service.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective upon compliance with Minnesota
Statutes, section 645.021, subdivision 3, by the governing body of the Cook-Orr Hospital
District.
new text end
Sec. 43.
Laws 1989, chapter 211, section 8, subdivision 4, as amended by Laws 2002,
chapter 390, section 24, and Laws 2003, chapter 127, article 2, section 22, subdivision 4,
is amended to read:
Subd. 4.
Tax levy.
The tax levied under Minnesota Statutes, section 447.34, shall
not exceed deleted text begin$300,000 for taxes levied in 2002. For taxes levied in 2003 and subsequent
years, the tax must not exceed the lesser of:
deleted text end
deleted text begin
(1) the product of the hospital district's property tax levy limitation for the previous
year determined under this subdivision, multiplied by 103 percent; or
deleted text end
deleted text begin (2) the product of the hospital district's property tax levy limitation for the previous
year determined under this subdivision multiplied by the ratio of the most recent available
annual medical care expenditure category of the revised Consumer Price Index, U.S.
citywide average, for all urban consumers prepared by the United States Department of
Labor to the same annual index for the previous yeardeleted text endnew text begin the amount authorized to be levied
under that sectionnew text end.
The proceeds of the tax may be used for all purposes of the hospital district.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective upon compliance with Minnesota
Statutes, section 645.021, subdivision 3, by the governing body of the Cook County
Hospital District.
new text end
Sec. 44.
Laws 2006, chapter 236, article 1, section 21, is amended to read:
Sec. 21. EXCHANGE OF TAX-FORFEITED LAND; PRIVATE SALE;
ITASCA COUNTY.
(a) For the purpose of a land exchange for use in connection with a proposed
steel mill in Itasca County referenced in Laws 1999, chapter 240, article 1, section 8,
subdivision 3, title examination and approval of the land described in paragraph (b)
shall be undertaken as a condition of exchange of the land for class B land, and shall be
governed by Minnesota Statutes, section 94.344, subdivisions 9 and 10, and the provisions
of this section. Notwithstanding the evidence of title requirements in Minnesota Statutes,
section 94.344, subdivisions 9 and 10, the county attorney shall examine one or more title
reports or title insurance commitments prepared or underwritten by a title insurer licensed
to conduct title insurance business in this state, regardless of whether abstracts were
created or updated in the preparation of the title reports or commitments. The opinion of
the county attorney, and approval by the attorney general, shall be based on those title
reports or commitments.
(b) The land subject to this section is located in Itasca County and is described as:
(1) Sections 3, 4, 7, 10, 14, 15, 16, 17, 18, 20, 21, 22, 23, 26, 28, and 29, Township
56 North, Range 22 West;
(2) Sections 3, 4, 9, 10, 13, and 14, Township 56 North, Range 23 West;
(3) Section 30, Township 57 North, Range 22 West; and
(4) Sections 25, 26, 34, 35, and 36, Township 57 North, Range 23 West.
(c) Riparian land given in exchange by Itasca County for the purpose of the steel
mill referenced in paragraph (a), is exempt from the restrictions imposed by Minnesota
Statutes, section 94.342, subdivision 3.
(d) Notwithstanding Minnesota Statutes, sections 92.45 and 282.018, subdivision 1,
and the public sale provisions of Minnesota Statutes, chapter 282, Itasca County may sell,
by private sale, any land received in exchange for the purpose of the steel mill referenced
in paragraph (a), under the remaining provisions of Minnesota Statutes, chapter 282. The
sale must be in a form approved by the attorney general.
new text begin
(e) Notwithstanding Minnesota Statutes, section 284.28, subdivision 8, or any other
law to the contrary, land acquired through an exchange under this section is exempt from
payment of three percent of the sales price required to be collected by the county auditor
at the time of sale for deposit in the state treasury.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 45. new text beginFISCAL DISPARITIES STUDY.
new text end
new text begin
The commissioner of revenue shall conduct a study of the metropolitan revenue
distribution program contained in Minnesota Statutes, chapter 473F, commonly known
as the fiscal disparities program. On or before February 1, 2009, the commissioner shall
make a report to the chairs of the house of representatives and senate tax committees
consisting of the findings of the study and any recommendations resulting from the study.
new text end
new text begin
The study must consider to what extent the program is meeting the following goals,
and what changes could be made to the program in the furtherance of meeting those goals:
new text end
new text begin
(1) reducing the extent to which the property tax encourages development patterns
that do not make cost-effective use of public infrastructure or impose other high public
costs;
new text end
new text begin
(2) ensuring that the benefits of economic growth of the region are shared throughout
the region, especially for growth that results from state and/or regional decisions;
new text end
new text begin
(3) improving the ability of each jurisdiction within the region to deliver services at
a level commensurate with its tax effort;
new text end
new text begin
(4) compensating jurisdictions containing properties that provide regional benefits
for the costs those properties impose on their host jurisdictions in excess of their tax
payments;
new text end
new text begin
(5) promoting a fair distribution of property tax burdens across jurisdictions of
the region; and
new text end
new text begin
(6) reducing the economic losses that result from competition among communities
for commercial-industrial tax base.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2007.
new text end
Sec. 46. new text beginCITY OF BROOKLYN CENTER; PARTICIPATION IN CRIME-FREE
MULTIHOUSING PROGRAM.
new text end
new text begin
(a) In addition to the requirements of Minnesota Statutes, section 273.128, if
property located in the city of Brooklyn Center qualifies under paragraph (b), the owners
or managers must complete the three phases of the city's crime-free multihousing program
and the qualifying property must be annually certified by the police as participating
in the program. If a qualifying property is not certified within one year after it is first
determined to be a qualifying property under paragraph (b), or does not annually maintain
its certification in the program, the city shall notify the property owner that the qualifying
property must comply with the requirements of this section to maintain its classification
as class 4d property. If a qualifying property is not in compliance within one year after
receiving the notice from the city, the city shall issue a second notice and require the
owners to enter into a plan to achieve compliance within one year. If, upon expiration
of the one-year time period, the qualifying property has not been certified by the police
as completing the program, the city shall notify the commissioner of the Housing
Finance Agency and the commissioner shall remove the property from the list of class 4d
properties certified to the assessor under Minnesota Statutes, section 273.128, subdivision
3. Once removed from the list, the property is not eligible for class 4d classification until
it complies with this section and its compliance has been certified to the Housing Finance
Agency by the city. Certification to the Housing Finance Agency must be made by May
15 to be effective for taxes payable in the following year.
new text end
new text begin
(b) A property is a qualifying property for purposes of this section's requirements if
it satisfies each of the following requirements:
new text end
new text begin
(1) the city offers a crime-free multihousing program through its city police;
new text end
new text begin
(2) over the preceding three-year period, the number of police calls to the property
exceeded the city's average number of calls for multiunit rental properties for the period
by at least 25 percent, adjusted for the number of rental units;
new text end
new text begin
(3) the police department has requested, in writing, the owners or managers of the
property to enroll in the crime-free multihousing program and the owners or managers
refused or failed to enroll within 60 days after the request, or failed to complete phases
one and three within 90 days and all three phases of the program within a one-year time
period; and
new text end
new text begin
(4) the governing body of the city, by resolution, determines the property is a
qualifying property under clauses (1) to (3).
new text end
new text begin
(c) Calls for police or emergency assistance in response to domestic abuse or
medical assistance shall not be counted toward the number of calls in paragraph (b), clause
(2). For purposes of this section, "domestic abuse" has the meaning given in Minnesota
Statutes, section 518B.01, subdivision 2.
new text end
new text begin
(d) Low-income qualifying rental housing property classified as class 4d property
for taxes payable in 2007 must meet the requirements of this section by May 15, 2010.
new text end
new text begin EFFECTIVE DATE; LOCAL APPROVAL. new text end
new text begin
This section is effective the day after
compliance by the governing body of the city of Brooklyn Center and its chief clerical
officer with Minnesota Statutes, section 645.021, subdivisions 2 and 3, and applies to
property taxes levied in 2007, payable in 2008, and thereafter.
new text end
Sec. 47. new text beginCLAIR A. NELSON MEMORIAL FOREST, LAKE COUNTY;
TEMPORARY SUSPENSION OF APPORTIONMENT OF PROCEEDS FROM
TAX-FORFEITED LANDS.
new text end
new text begin
(a) Upon approval of an affected political subdivision within Lake County, the
Lake County Board may suspend the apportionment of the balance of net proceeds from
tax-forfeited lands within the affected political subdivision under Minnesota Statutes,
section 282.08, clause (4), item (iii), and retain the net proceeds. The authority under this
paragraph is available until Lake County suspends the apportionment of net proceeds
subject to item (iii) in the amount of $2,200,000 plus any interest costs incurred by the
county to purchase land described in this section. The money received by Lake County is
to reimburse the county for the purchase in 2006 of 6,085 acres of forest land named the
Clair A. Nelson Memorial Forest.
new text end
new text begin
(b) Any revenue derived from acquired land that was reimbursed under paragraph
(a) is subject to apportionment as provided in Minnesota Statutes, section 282.08.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2006.
new text end
Sec. 48. new text beginLAKEVIEW CEMETERY ASSOCIATION.
new text end
new text begin Subdivision 1. new text end
new text begin Authorized. new text end
new text begin
Any two or more of the following cities and towns in
Itasca County may enter into a joint powers agreement under Minnesota Statutes, section
471.59, to establish the Lakeview Cemetery Association with the powers and duties of a
cemetery association under Minnesota Statutes, chapter 306: the cities of Bovey, Calumet,
Coleraine, Marble, and Taconite, and the towns of Greenway, Iron Range, Lawrence,
and Trout Lake.
new text end
new text begin Subd. 2. new text end
new text begin Additions; withdrawals. new text end
new text begin
(a) A city or town listed in subdivision 1 that
does not join the association at the time of the initial agreement may join as provided in
the joint powers agreement, or if the joint powers agreement does not provide for later
additions, by providing the association a copy of the adopted resolution to join. If the
joint powers agreement does not provide for adding members, a city or town that joins
after the initial agreement is effective, may join prior to July 1 of the levy year, for taxes
payable in the following year.
new text end
new text begin
(b) A city or town may withdraw from the association as otherwise provided in the
joint powers agreement, or providing to the association a copy of the adopted resolution of
the city or town, prior to July 1 of the levy year for taxes payable in the following year.
new text end
new text begin Subd. 3. new text end
new text begin Operation; tax levy. new text end
new text begin
The joint powers agreement for the association may
provide for a uniform tax rate to be levied against all taxable properties located within each
participating city or town. The maximum amount that may be levied by all participating
cities and towns combined shall not exceed a total of $200,000 per year. If levied, the
tax is in addition to all other taxes permitted to be levied on the property, including taxes
permitted to be levied for cemetery purposes by a participating city or town. The levy
under this section must be disregarded in the calculation of all other rate or per capita levy
limitations imposed by law. One of the cities or towns within the association, chosen by
the members of the association, shall certify a tax levy to the Itasca County auditor. When
collected, the Itasca County auditor shall pay the Lakeview Cemetery Association directly.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end
Sec. 49. new text beginTAX-FORFEITED LANDS LEASE; ITASCA COUNTY.
new text end
new text begin
Notwithstanding Minnesota Statutes, section 282.04, or other law to the contrary,
the Itasca County auditor may lease tax-forfeited land to Minnesota Steel for a period of
20 years, for use as a tailings basin and buffer area. A lease entered under this section
is renewable.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 50. new text beginHAM LAKE FIRE; PROPERTY TAX REDUCTION; STATE
REIMBURSEMENT.
new text end
new text begin Subdivision 1. new text end
new text begin Property tax reduction. new text end
new text begin
The owner of improved property that
was destroyed in the Ham Lake fire in 2007 may apply to the Cook County assessor to
receive a reduction in the amount of taxes payable on the property for 2007 and 2008.
The reduction provided under this section must be granted if 50 percent or more of the
homestead dwelling or nonhomestead structure, as established by the county assessor, has
been destroyed by the fire and related effects and the homestead is uninhabitable or the
other structure is not useable. For property that meets the requirements of this section, the
tax liabilities for the second half of property taxes due in October 2007 and for all property
taxes due in 2008 are reduced to zero. If application is made following payment of all
property taxes due for 2007, the amount of the reduction shall be refunded to the taxpayer
by the county treasurer as soon as practical. A reduction granted under this section is in
lieu of a reduction under Minnesota Statutes, section 273.123. The property owner must
apply by April 15, 2008, to be eligible for a reduction under this section.
new text end
new text begin Subd. 2. new text end
new text begin State reimbursement. new text end
new text begin
The Cook County auditor shall calculate the taxes
payable in 2008 based on the assessment made on January 2, 2007, prior to granting the
reduction provided in subdivision 1, and the reduction shall apply to the computed tax.
When practical, the auditor shall identify the reduction on the tax statement sent to eligible
properties. The difference between the computed tax and the tax after the reduction,
for both taxes payable in 2007 and 2008, shall be certified by the county auditor to the
commissioner of revenue in a manner prescribed by the commissioner. The commissioner
shall make the payments to the county auditor for settlement to the taxing jurisdictions
containing the property for the second half of 2007 payments and for both 2008 payments
in the same proportion that the ad valorem tax is distributed.
new text end
new text begin Subd. 3. new text end
new text begin Computation of credits. new text end
new text begin
The amounts of the market value homestead
credit provided in Minnesota Statutes, section 273.1384, shall be computed on the
tax determined before the reduction under subdivision 1. For purposes of the property
tax refund, property taxes payable, as defined in Minnesota Statutes, section 290A.03,
subdivision 13, must be computed upon the tax determined under subdivision 1.
new text end
new text begin Subd. 4. new text end
new text begin Appropriation. new text end
new text begin
$500,000 is appropriated from the general fund to the
commissioner of revenue to make the payments required by this section. This amount
does not cancel, but remains available until June 30, 2009.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 51. new text beginIMPROVING PUBLIC AWARENESS AND PARTICIPATION IN
PROPERTY TAX RELIEF PROGRAMS.
new text end
new text begin
The commissioner of revenue, in consultation with county officials, shall make
efforts to improve the public's awareness of and participation in property tax refund
programs, including the regular program for homeowners and renters and the additional
property tax refund program, and the senior citizen's property tax deferral program.
new text end
new text begin
The commissioner shall consider options for improving public awareness, including,
but not limited to:
new text end
new text begin
(i) an insert in the property tax statement;
new text end
new text begin
(ii) more prominent and direct references to the programs on the property tax
statement;
new text end
new text begin
(iii) notification on the property tax statement envelopes or folders;
new text end
new text begin
(iv) public service announcements, including print, broadcast, and Internet; and
new text end
new text begin
(v) information and handouts at the truth in taxation hearings and at sites where tax
forms are made available.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 52. new text beginREPEALER.
new text end
new text begin
(a)
new text end
new text begin
Laws 1973, chapter 393, section 2,
new text end
new text begin
is repealed.
new text end
new text begin
(b)
new text end
new text begin
Laws 1994, chapter 587, article 9, section 8, subdivision 1, as amended by Laws
2005, First Special Session chapter 3, article 1, section 36,
new text end
new text begin
is repealed, effective for the
same levy year in which the association initially levies under section 48.
new text end
ARTICLE 3
CORPORATE FRANCHISE TAX
Section 1.
Minnesota Statutes 2006, section 290.01, subdivision 6b, is amended to read:
Subd. 6b.
Foreign operating corporation.
The term "foreign operating
corporation," when applied to a corporation, means a domestic corporation with the
following characteristics:
(1) it is part of a unitary business at least one member of which is taxable in this state;
(2) it is not a foreign sales corporation under section 922 of the Internal Revenue
Code, as amended through December 31, 1999, for the taxable year;
(3)new text begin either new text end(i)deleted text begin the average of the percentages of its property and payrolls, including
the pro rata share of its unitary partnerships' property and payrolls, assigned to locations
outside the United States, where the United States includes the District of Columbia and
excludes the commonwealth of Puerto Rico and possessions of the United States, as
determined under section 290.191 or 290.20, is 80 percent or more; or (ii)deleted text end it has in effect a
valid election under section 936 of the Internal Revenue Code; new text beginor (ii) at least 80 percent
of the gross income from all sources of the corporation in the tax year is active foreign
business income; new text endand
(4) deleted text beginit has $1,000,000 of payroll and $2,000,000 of property, as determined under
section 290.191 or 290.20, that are located outside the United States. If the domestic
corporation does not have payroll as determined under section 290.191 or 290.20, but it
or its partnerships have paid $1,000,000 for work, performed directly for the domestic
corporation or the partnerships, outside the United States, then paragraph (3)(i) shall not
require payrolls to be included in the average calculationdeleted text endnew text begin for purposes of this subdivision,
active foreign business income means gross income that is (i) derived from sources
without the United States, as defined in subtitle A, chapter 1, subchapter N, part 1, of the
Internal Revenue Code; and (ii) attributable to the active conduct of a trade or business in
a foreign countrynew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2007.
new text end
Sec. 2.
Minnesota Statutes 2006, section 290.01, subdivision 19c, is amended to read:
Subd. 19c.
Corporations; additions to federal taxable income.
For corporations,
there shall be added to federal taxable income:
(1) the amount of any deduction taken for federal income tax purposes for income,
excise, or franchise taxes based on net income or related minimum taxes, including but not
limited to the tax imposed under section 290.0922, paid by the corporation to Minnesota,
another state, a political subdivision of another state, the District of Columbia, or any
foreign country or possession of the United States;
(2) interest not subject to federal tax upon obligations of: the United States, its
possessions, its agencies, or its instrumentalities; the state of Minnesota or any other
state, any of its political or governmental subdivisions, any of its municipalities, or any
of its governmental agencies or instrumentalities; the District of Columbia; or Indian
tribal governments;
(3) exempt-interest dividends received as defined in section 852(b)(5) of the Internal
Revenue Code;
(4) the amount of any net operating loss deduction taken for federal income tax
purposes under section 172 or 832(c)(10) of the Internal Revenue Code or operations loss
deduction under section 810 of the Internal Revenue Code;
(5) the amount of any special deductions taken for federal income tax purposes
under sections 241 to 247 and 965 of the Internal Revenue Code;
(6) losses from the business of mining, as defined in section 290.05, subdivision 1,
clause (a), that are not subject to Minnesota income tax;
(7) the amount of any capital losses deducted for federal income tax purposes under
sections 1211 and 1212 of the Internal Revenue Code;
(8) the exempt foreign trade income of a foreign sales corporation under sections
921(a) and 291 of the Internal Revenue Code;
(9) the amount of percentage depletion deducted under sections 611 through 614 and
291 of the Internal Revenue Code;
(10) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, the amount of the amortization deduction allowed in computing federal taxable
income for those facilities;
(11) the amount of any deemed dividend from a foreign operating corporation
determined pursuant to section 290.17, subdivision 4, paragraph (g)new text begin. The deemed dividend
shall be reduced by the amount of the addition to income required by clauses (19), (20),
(21), and (22)new text end;
(12) the amount of a partner's pro rata share of net income which does not flow
through to the partner because the partnership elected to pay the tax on the income under
section 6242(a)(2) of the Internal Revenue Code;
(13) the amount of net income excluded under section 114 of the Internal Revenue
Code;
(14) any increase in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard
to the provisions of section 103 of Public Law 109-222;
(15) 80 percent of the depreciation deduction allowed under section 168(k)(1)(A)
and (k)(4)(A) of the Internal Revenue Code. For purposes of this clause, if the taxpayer
has an activity that in the taxable year generates a deduction for depreciation under
section 168(k)(1)(A) and (k)(4)(A) and the activity generates a loss for the taxable year
that the taxpayer is not allowed to claim for the taxable year, "the depreciation allowed
under section 168(k)(1)(A) and (k)(4)(A)" for the taxable year is limited to excess of the
depreciation claimed by the activity under section 168(k)(1)(A) and (k)(4)(A) over the
amount of the loss from the activity that is not allowed in the taxable year. In succeeding
taxable years when the losses not allowed in the taxable year are allowed, the depreciation
under section 168(k)(1)(A) and (k)(4)(A) is allowed;
(16) 80 percent of the amount by which the deduction allowed by section 179 of the
Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal
Revenue Code of 1986, as amended through December 31, 2003;
(17) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code; deleted text beginand
deleted text end
(18) the exclusion allowed under section 139A of the Internal Revenue Code for
federal subsidies for prescription drug plansnew text begin;
new text end
new text begin
(19) an amount equal to the interest and intangible expenses, losses, and costs paid,
accrued, or incurred by any member of the taxpayer's unitary group to or for the benefit
of a corporation that is a member of the taxpayer's unitary business group that qualifies
as a foreign operating corporation. For purposes of this clause, intangible expenses and
costs include:
new text end
new text begin
(i) expenses, losses, and costs for, or related to, the direct or indirect acquisition,
use, maintenance or management, ownership, sale, exchange, or any other disposition of
intangible property;
new text end
new text begin
(ii) losses incurred, directly or indirectly, from factoring transactions or discounting
transactions;
new text end
new text begin
(iii) royalty, patent, technical, and copyright fees;
new text end
new text begin
(iv) licensing fees; and
new text end
new text begin (v) other similar expenses and costsnew text end.
new text begin
For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.
new text end
new text begin
This clause does not apply to any item of interest or intangible expenses or costs paid,
accrued, or incurred, directly or indirectly, to a foreign operating corporation with respect
to such item of income to the extent that the income to the foreign operating corporation
is income from sources without the United States as defined in subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code;
new text end
new text begin
(20) except as already included in the taxpayer's taxable income pursuant to clause
(19), any interest income and income generated from intangible property received or
accrued by a foreign operating corporation that is a member of the taxpayer's unitary
group. For purposes of this clause, income generated from intangible property includes:
new text end
new text begin
(i) income related to the direct or indirect acquisition, use, maintenance or
management, ownership, sale, exchange, or any other disposition of intangible property;
new text end
new text begin
(ii) income from factoring transactions or discounting transactions;
new text end
new text begin
(iii) royalty, patent, technical, and copyright fees;
new text end
new text begin
(iv) licensing fees; and
new text end
new text begin
(v) other similar income.
new text end
new text begin
For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.
new text end
new text begin
This clause does not apply to any item of interest or intangible income received or accrued
by a foreign operating corporation with respect to such item of income to the extent that
the income is income from sources without the United States as defined in subtitle A,
chapter 1, subchapter N, part 1, of the Internal Revenue Code;
new text end
new text begin
(21) the dividends attributable to the income of a foreign operating corporation that
is a member of the taxpayer's unitary group in an amount that is equal to the dividends
paid deduction of a real estate investment trust under section 561(a) of the Internal
Revenue Code for amounts paid or accrued by the real estate investment trust to the
foreign operating corporation;
new text end
new text begin
(22) the income of a foreign operating corporation that is a member of the taxpayer's
unitary group in an amount that is equal to gains derived from the sale of real or personal
property located in the United States; and
new text end
new text begin
(23) the amount of expenses disallowed under section 290.10, subdivision 2.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2007, except the new clause (23) is effective for taxable years beginning
after December 31, 2006, for disallowed expenses assessed after the date of final
enactment of this act.
new text end
Sec. 3.
Minnesota Statutes 2006, section 290.01, subdivision 19d, is amended to read:
Subd. 19d.
Corporations; modifications decreasing federal taxable income.
For
corporations, there shall be subtracted from federal taxable income after the increases
provided in subdivision 19c:
(1) the amount of foreign dividend gross-up added to gross income for federal
income tax purposes under section 78 of the Internal Revenue Code;
(2) the amount of salary expense not allowed for federal income tax purposes due to
claiming the federal jobs credit under section 51 of the Internal Revenue Code;
(3) any dividend (not including any distribution in liquidation) paid within the
taxable year by a national or state bank to the United States, or to any instrumentality of
the United States exempt from federal income taxes, on the preferred stock of the bank
owned by the United States or the instrumentality;
(4) amounts disallowed for intangible drilling costs due to differences between
this chapter and the Internal Revenue Code in taxable years beginning before January
1, 1987, as follows:
(i) to the extent the disallowed costs are represented by physical property, an amount
equal to the allowance for depreciation under Minnesota Statutes 1986, section 290.09,
subdivision 7, subject to the modifications contained in subdivision 19e; and
(ii) to the extent the disallowed costs are not represented by physical property, an
amount equal to the allowance for cost depletion under Minnesota Statutes 1986, section
290.09, subdivision 8;
(5) the deduction for capital losses pursuant to sections 1211 and 1212 of the
Internal Revenue Code, except that:
(i) for capital losses incurred in taxable years beginning after December 31, 1986,
capital loss carrybacks shall not be allowed;
(ii) for capital losses incurred in taxable years beginning after December 31, 1986,
a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be
allowed;
(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a
capital loss carryback to each of the three taxable years preceding the loss year, subject to
the provisions of Minnesota Statutes 1986, section 290.16, shall be allowed; and
(iv) for capital losses incurred in taxable years beginning before January 1, 1987,
a capital loss carryover to each of the five taxable years succeeding the loss year to the
extent such loss was not used in a prior taxable year and subject to the provisions of
Minnesota Statutes 1986, section 290.16, shall be allowed;
(6) an amount for interest and expenses relating to income not taxable for federal
income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and
expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or
291 of the Internal Revenue Code in computing federal taxable income;
(7) in the case of mines, oil and gas wells, other natural deposits, and timber for
which percentage depletion was disallowed pursuant to subdivision 19c, clause (11), a
reasonable allowance for depletion based on actual cost. In the case of leases the deduction
must be apportioned between the lessor and lessee in accordance with rules prescribed
by the commissioner. In the case of property held in trust, the allowable deduction must
be apportioned between the income beneficiaries and the trustee in accordance with the
pertinent provisions of the trust, or if there is no provision in the instrument, on the basis
of the trust's income allocable to each;
(8) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes
1986, section 290.09, subdivision 7;
(9) amounts included in federal taxable income that are due to refunds of income,
excise, or franchise taxes based on net income or related minimum taxes paid by the
corporation to Minnesota, another state, a political subdivision of another state, the
District of Columbia, or a foreign country or possession of the United States to the extent
that the taxes were added to federal taxable income under section 290.01, subdivision 19c,
clause (1), in a prior taxable year;
(10) deleted text begin80deleted text endnew text begin 90new text end percent of royalties, fees, or other like income accrued or received from a
foreign operating corporation or a foreign corporation which is part of the same unitary
business as the receiving corporationnew text begin, unless the income resulting from such payments or
accruals is income from sources within the United States as defined in subtitle A, chapter
1, subchapter N, part 1, of the Internal Revenue Codenew text end;
(11) income or gains from the business of mining as defined in section 290.05,
subdivision 1, clause (a), that are not subject to Minnesota franchise tax;
(12) the amount of disability access expenditures in the taxable year which are not
allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;
(13) the amount of qualified research expenses not allowed for federal income tax
purposes under section 280C(c) of the Internal Revenue Code, but only to the extent that
the amount exceeds the amount of the credit allowed under section 290.068;
(14) the amount of salary expenses not allowed for federal income tax purposes due
to claiming the Indian employment credit under section 45A(a) of the Internal Revenue
Code;
(15) the amount of any refund of environmental taxes paid under section 59A of the
Internal Revenue Code;
(16) for taxable years beginning before January 1, 2008, the amount of the federal
small ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code
which is included in gross income under section 87 of the Internal Revenue Code;
(17) for a corporation whose foreign sales corporation, as defined in section 922
of the Internal Revenue Code, constituted a foreign operating corporation during any
taxable year ending before January 1, 1995, and a return was filed by August 15, 1996,
claiming the deduction under section 290.21, subdivision 4, for income received from
the foreign operating corporation, an amount equal to 1.23 multiplied by the amount of
income excluded under section 114 of the Internal Revenue Code, provided the income is
not income of a foreign operating company;
(18) any decrease in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard
to the provisions of section 614 of Public Law 107-147;
(19) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (15), an amount equal to one-fifth of
the delayed depreciation. For purposes of this clause, "delayed depreciation" means the
amount of the addition made by the taxpayer under subdivision 19c, clause (15). The
resulting delayed depreciation cannot be less than zero; and
(20) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (16), an amount equal to one-fifth of the
amount of the addition.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2007.
new text end
Sec. 4.
Minnesota Statutes 2006, section 290.191, subdivision 2, is amended to read:
Subd. 2.
Apportionment formula of general application.
(a) Except for those
trades or businesses required to use a different formula under subdivision 3 or section
290.36, and for those trades or businesses that receive permission to use some other
method under section 290.20 or under subdivision 4, a trade or business required to
apportion its net income must apportion its income to this state on the basis of the
percentage obtained by taking the sum of:
(1) the percent for the sales factor under paragraph (b) of the percentage which
the sales made within this state in connection with the trade or business during the tax
period are of the total sales wherever made in connection with the trade or business during
the tax period;
(2) the percent for the property factor under paragraph (b) of the percentage which
the total tangible property used by the taxpayer in this state in connection with the trade or
business during the tax period is of the total tangible property, wherever located, used by
the taxpayer in connection with the trade or business during the tax period; and
(3) the percent for the payroll factor under paragraph (b) of the percentage which
the taxpayer's total payrolls paid or incurred in this state or paid in respect to labor
performed in this state in connection with the trade or business during the tax period are
of the taxpayer's total payrolls paid or incurred in connection with the trade or business
during the tax period.
(b) For purposes of paragraph (a) and subdivision 3, the following percentages apply
for the taxable years specified:
| Taxable years beginning during calendar year |
Sales factor percent |
Property factor percent |
Payroll factor percent |
|||
| 2007 |
78 |
11 |
11 |
|||
| 2008 |
81 |
9.5 |
9.5 |
|||
| 2009 |
84 |
8 |
8 |
|||
| 2010 |
deleted text begin
87
deleted text end
new text begin
95 new text end |
deleted text begin
6.5
deleted text end
new text begin
2.5 new text end |
deleted text begin
6.5
deleted text end
new text begin
2.5 new text end |
|||
| 2011 |
deleted text begin
90 deleted text end |
deleted text begin
5 deleted text end |
deleted text begin
5 deleted text end |
|||
|
deleted text begin
2012 deleted text end |
deleted text begin
93 deleted text end |
deleted text begin
3.5 deleted text end |
deleted text begin
3.5 deleted text end |
|||
|
deleted text begin
2013 deleted text end |
deleted text begin
96 deleted text end |
deleted text begin
2 deleted text end |
deleted text begin
2 deleted text end |
|||
| deleted text begin 2014deleted text end and later calendar years |
100 |
0 |
0 |
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for tax years beginning after
December 31, 2006.
new text end
ARTICLE 4
INDIVIDUAL INCOME TAXES
Section 1.
Minnesota Statutes 2006, section 289A.02, subdivision 7, is amended to
read:
Subd. 7.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text beginMay 18,
2006deleted text endnew text begin December 31, 2006new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2006, section 289A.12, subdivision 4, is amended to read:
Subd. 4.
Returns by persons, corporations, cooperatives, governmental entities,
or school districts.
new text begin(a) new text endThe commissioner may by notice and demand require to the
extent required by section 6041 of the Internal Revenue Code, a person, corporation,
or cooperative, the state of Minnesota and its political subdivisions, and a city, county,
and school district in Minnesota, making payments in the regular course of a trade or
business during the taxable year to any person or corporation of $600 or more on account
of rents or royalties, or of $10 or more on account of interest, or $10 or more on account
of dividends or patronage dividends, or $600 or more on account of either wages, salaries,
commissions, fees, prizes, awards, pensions, annuities, or any other fixed or determinable
gains, profits or income, not otherwise reportable under section 289A.09, subdivision 2, or
on account of earnings of $10 or more distributed to its members by savings associations
or credit unions chartered under the laws of this state or the United States, (1) to file with
the commissioner a return (except in cases where a valid agreement to participate in the
combined federal and state information reporting system has been entered into, and the
return is filed only with the commissioner of internal revenue under the applicable filing
and informational reporting requirements of the Internal Revenue Code) with respect to
the payments in excess of the amounts named, giving the names and addresses of the
persons to whom the payments were made, the amounts paid to each, and (2) to make
a return with respect to the total number of payments and total amount of payments,
for each category of income named, which were in excess of the amounts named. This
subdivision does not apply to the payment of interest or dividends to a person who was a
nonresident of Minnesota for the entire year.
new text begin
(b) For payments for which a return is covered by paragraph (a), regardless of
whether the commissioner has required filing under paragraph (a), the payor must file a
copy of the return with the commissioner if:
new text end
new text begin
(i) the return is for a payment made to a Minnesota resident, to a recipient with a
Minnesota address, or for activity occurring in the state of Minnesota; and
new text end
new text begin
(ii) the payment is for wages, salaries, or other compensation for services provided.
The commissioner may require this information to be filed in electronic or another form
that the commissioner determines is appropriate, notwithstanding the provisions of
paragraph (c).
new text end
new text begin (c) new text endA person, corporation, or cooperative required to file returns under this
subdivision must file the returns on magnetic media if magnetic media was used to satisfy
the federal reporting requirement under section 6011(e) of the Internal Revenue Code,
unless the person establishes to the satisfaction of the commissioner that compliance with
this requirement would be an undue hardship.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for forms required to be filed by
federal law after December 31, 2008.
new text end
Sec. 3.
Minnesota Statutes 2006, section 290.01, subdivision 19, as amended by Laws
2007, chapter 1, section 1, is amended to read:
Subd. 19.
Net income.
The term "net income" means the federal taxable income,
as defined in section 63 of the Internal Revenue Code of 1986, as amended through the
date named in this subdivision, incorporating the federal effective dates of changes to the
Internal Revenue Code and any elections made by the taxpayer in accordance with the
Internal Revenue Code in determining federal taxable income for federal income tax
purposes, and with the modifications provided in subdivisions 19a to 19f.
In the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal
Revenue Code must be applied by allowing a deduction for capital gain dividends and
exempt-interest dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal
Revenue Code; and
(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.
The net income of a real estate investment trust as defined and limited by section
856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust
taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
The net income of a designated settlement fund as defined in section 468B(d) of
the Internal Revenue Code means the gross income as defined in section 468B(b) of the
Internal Revenue Code.
The Internal Revenue Code of 1986, as amended through deleted text beginMay 18, 2006deleted text endnew text begin December
31, 2006new text end, shall be in effect for taxable years beginning after December 31, 1996, and
before January 1, 2006, and for taxable years beginning after December 31, deleted text begin2006deleted text endnew text begin 2007new text end.
The Internal Revenue Code of 1986, as amended through December 31, 2006, is in effect
for taxable years beginning after December 31, 2005, and before January 1, deleted text begin2007deleted text endnew text begin 2008new text end.
Except as otherwise provided, references to the Internal Revenue Code in
subdivisions 19 to 19f mean the code in effect for purposes of determining net income for
the applicable year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 4.
Minnesota Statutes 2006, section 290.01, subdivision 19a, is amended to read:
Subd. 19a.
Additions to federal taxable income.
For individuals, estates, and
trusts, there shall be added to federal taxable income:
(1)(i) interest income on obligations of any state other than Minnesota or a political
or governmental subdivision, municipality, or governmental agency or instrumentality
of any state other than Minnesota exempt from federal income taxes under the Internal
Revenue Code or any other federal statute; and
(ii) exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue
Code, except the portion of the exempt-interest dividends derived from interest income
on obligations of the state of Minnesota or its political or governmental subdivisions,
municipalities, governmental agencies or instrumentalities, but only if the portion of the
exempt-interest dividends from such Minnesota sources paid to all shareholders represents
95 percent or more of the exempt-interest dividends that are paid by the regulated
investment company as defined in section 851(a) of the Internal Revenue Code, or the
fund of the regulated investment company as defined in section 851(g) of the Internal
Revenue Code, making the payment; and
(iii) for the purposes of items (i) and (ii), interest on obligations of an Indian tribal
government described in section 7871(c) of the Internal Revenue Code shall be treated as
interest income on obligations of the state in which the tribe is located;
(2) the amount of income or sales and use taxes paid or accrued within the taxable
year under this chapter and the amount of taxes based on net income paid or sales and use
taxes paid to any other state or to any province or territory of Canada, to the extent allowed
as a deduction under section 63(d) of the Internal Revenue Code, but the addition may not
be more than the amount by which the itemized deductions as allowed under section 63(d)
of the Internal Revenue Code exceeds the amount of the standard deduction as defined
in section 63(c) of the Internal Revenue Code. For the purpose of this paragraph, the
disallowance of itemized deductions under section 68 of the Internal Revenue Code of
1986, income or sales and use tax is the last itemized deduction disallowed;
(3) the capital gain amount of a lump sum distribution to which the special tax under
section 1122(h)(3)(B)(ii) of the Tax Reform Act of 1986, Public Law 99-514, applies;
(4) the amount of income taxes paid or accrued within the taxable year under this
chapter and taxes based on net income paid to any other state or any province or territory
of Canada, to the extent allowed as a deduction in determining federal adjusted gross
income. For the purpose of this paragraph, income taxes do not include the taxes imposed
by sections 290.0922, subdivision 1, paragraph (b), 290.9727, 290.9728, and 290.9729;
(5) the amount of expense, interest, or taxes disallowed pursuant to section 290.10
other than expenses or interest used in computing net interest income for the subtraction
allowed under subdivision 19b, clause (1);
(6) the amount of a partner's pro rata share of net income which does not flow
through to the partner because the partnership elected to pay the tax on the income under
section 6242(a)(2) of the Internal Revenue Code;
(7) 80 percent of the depreciation deduction allowed under section 168(k) of the
Internal Revenue Code. For purposes of this clause, if the taxpayer has an activity that
in the taxable year generates a deduction for depreciation under section 168(k) and the
activity generates a loss for the taxable year that the taxpayer is not allowed to claim for
the taxable year, "the depreciation allowed under section 168(k)" for the taxable year is
limited to excess of the depreciation claimed by the activity under section 168(k) over the
amount of the loss from the activity that is not allowed in the taxable year. In succeeding
taxable years when the losses not allowed in the taxable year are allowed, the depreciation
under section 168(k) is allowed;
(8) 80 percent of the amount by which the deduction allowed by section 179 of the
Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal
Revenue Code of 1986, as amended through December 31, 2003;
(9) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code; deleted text beginand
deleted text end
(10) the exclusion allowed under section 139A of the Internal Revenue Code for
federal subsidies for prescription drug plansnew text begin; and
new text end
new text begin (11) the amount of expenses disallowed under section 290.10, subdivision 2new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2006, for disallowed expenses assessed after the date of final enactment
of this act.
new text end
Sec. 5.
Minnesota Statutes 2006, section 290.01, subdivision 19b, as amended by Laws
2007, chapter 1, section 2, is amended to read:
Subd. 19b.
Subtractions from federal taxable income.
For individuals, estates,
and trusts, there shall be subtracted from federal taxable income:
(1) net interest income on obligations of any authority, commission, or
instrumentality of the United States to the extent includable in taxable income for federal
income tax purposes but exempt from state income tax under the laws of the United States;
(2) if included in federal taxable income, the amount of any overpayment of income
tax to Minnesota or to any other state, for any previous taxable year, whether the amount
is received as a refund or as a credit to another taxable year's income tax liability;
(3) the amount paid to others, less the amount used to claim the credit allowed under
section 290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten
to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and
transportation of each qualifying child in attending an elementary or secondary school
situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a
resident of this state may legally fulfill the state's compulsory attendance laws, which
is not operated for profit, and which adheres to the provisions of the Civil Rights Act
of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or
tuition as defined in section 290.0674, subdivision 1, clause (1). As used in this clause,
"textbooks" includes books and other instructional materials and equipment purchased
or leased for use in elementary and secondary schools in teaching only those subjects
legally and commonly taught in public elementary and secondary schools in this state.
Equipment expenses qualifying for deduction includes expenses as defined and limited in
section 290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional
books and materials used in the teaching of religious tenets, doctrines, or worship, the
purpose of which is to instill such tenets, doctrines, or worship, nor does it include books
or materials for, or transportation to, extracurricular activities including sporting events,
musical or dramatic events, speech activities, driver's education, or similar programs. For
purposes of the subtraction provided by this clause, "qualifying child" has the meaning
given in section 32(c)(3) of the Internal Revenue Code;
(4) income as provided under section 290.0802;
(5) to the extent included in federal adjusted gross income, income realized on
disposition of property exempt from tax under section 290.491;
(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
of the Internal Revenue Code in determining federal taxable income by an individual
who does not itemize deductions for federal income tax purposes for the taxable year, an
amount equal to 50 percent of the excess of charitable contributions over $500 allowable
as a deduction for the taxable year under section 170(a) of the Internal Revenue Code and
under the provisions of Public Law 109-1;
(7) for taxable years beginning before January 1, 2008, the amount of the federal
small ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code
which is included in gross income under section 87 of the Internal Revenue Code;
(8) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
"federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
the extent they exceed the federal foreign tax credit;
(9) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (7), or 19c, clause (15), in the case
of a shareholder of a corporation that is an S corporation, an amount equal to one-fifth
of the delayed depreciation. For purposes of this clause, "delayed depreciation" means
the amount of the addition made by the taxpayer under subdivision 19a, clause (7), or
subdivision 19c, clause (15), in the case of a shareholder of an S corporation, minus the
positive value of any net operating loss under section 172 of the Internal Revenue Code
generated for the tax year of the addition. The resulting delayed depreciation cannot be
less than zero;
(10) job opportunity building zone income as provided under section 469.316;
(11)new text begin to the extent included in federal taxable income,new text end the amount of compensation
paid to members of the Minnesota National Guard or other reserve components of the
United States military for active service performed in Minnesota, excluding compensation
for services performed under the Active Guard Reserve (AGR) program. For purposes of
this clause, "active service" means (i) state active service as defined in section 190.05,
subdivision 5a, clause (1); (ii) federally funded state active service as defined in section
190.05, subdivision 5b; or (iii) federal active service as defined in section 190.05,
subdivision 5c, but "active service" excludes services performed exclusively for purposes
of basic combat training, advanced individual training, annual training, and periodic
inactive duty training; special training periodically made available to reserve members;
and service performed in accordance with section 190.08, subdivision 3;
(12)new text begin to the extent included in federal taxable income,new text end the amount of compensation
paid to Minnesota residents who are members of the armed forces of the United States or
United Nations for active duty performed outside Minnesotanew text begin under United States Code,
title 10, section 101(d); United States Code, title 32, section 101(12); or the authority of
the United Nationsnew text end;
(13) an amount, not to exceed $10,000, equal to qualified expenses related to a
qualified donor's donation, while living, of one or more of the qualified donor's organs
to another person for human organ transplantation. For purposes of this clause, "organ"
means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
"human organ transplantation" means the medical procedure by which transfer of a human
organ is made from the body of one person to the body of another person; "qualified
expenses" means unreimbursed expenses for both the individual and the qualified donor
for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
may be subtracted under this clause only once; and "qualified donor" means the individual
or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
individual may claim the subtraction in this clause for each instance of organ donation for
transplantation during the taxable year in which the qualified expenses occur;
(14) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (8), or 19c, clause (16), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (16), in the
case of a shareholder of a corporation that is an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. If the net operating loss exceeds the addition for the tax year, a
subtraction is not allowed under this clause;
(15) to the extent included in federal taxable income, compensation paid to a
nonresident who is a service member as defined in United States Code, title 10, section
101(a)(5), for military service as defined in the Service Member Civil Relief Act, Public
Law 108-189, section 101(2); deleted text beginand
deleted text end
(16) international economic development zone income as provided under section
469.325deleted text begin.deleted text endnew text begin; and
new text end
new text begin
(17) to the extent included in federal taxable income, the amount of national service
educational awards received from the National Service Trust under United States Code,
title 42, sections 12601 to 12604, for service in an approved AmeriCorps national service
program.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for tax years beginning
after December 31, 2004, except that clause (17) is effective for tax years beginning
after December 31, 2006.
new text end
Sec. 6.
Minnesota Statutes 2006, section 290.01, subdivision 31, as amended by Laws
2007, chapter 1, section 3, is amended to read:
Subd. 31.
Internal Revenue Code.
Unless specifically defined otherwise, for
taxable years beginning before January 1, 2006, and after December 31, deleted text begin2006deleted text endnew text begin 2007new text end,
"Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through
May 18, 2006; and for taxable years beginning after December 31, 2005, and before
January 1, deleted text begin2007deleted text endnew text begin 2008new text end, "Internal Revenue Code" means the Internal Revenue Code of
1986, as amended through December 31, 2006.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment
except the changes incorporated by federal changes are effective at the same time as the
changes were effective for federal purposes.
new text end
Sec. 7.
Minnesota Statutes 2006, section 290.06, is amended by adding a subdivision
to read:
new text begin Subd. 34. new text end
new text begin Investment tax credit. new text end
new text begin
(a) A credit is allowed against the tax imposed by
this chapter for a qualified taxpayer's investment in a qualified new business venture. The
credit shall equal 25 percent of the taxpayer's investment made in the business, but shall
not exceed the lesser of:
new text end
new text begin
(1) the liability for tax under this chapter, including the applicable alternative
minimum tax;
new text end
new text begin
(2) $25,000 for an individual not part of a partnership; or
new text end
new text begin
(3) $300,000 for a pass-through entity or C corporation.
new text end
new text begin
(b) For purposes of this subdivision, a qualified taxpayer means:
new text end
new text begin
(1) an accredited investor within the meaning of Regulation D of the Securities and
Exchange Commission, Code of Federal Regulations, title 17, section 230.501(a), whether
part of a pass-through entity or not; and
new text end
new text begin
(2) an accredited investor who does not own, control, or hold power to vote 20
percent or more of the outstanding securities of the qualified business venture in which the
eligible investment is proposed.
new text end
new text begin
(c) Qualified taxpayers may apply to the commissioner of employment and economic
development for certification. The application must be in the form and made under the
procedures specified by the commissioner of employment and economic development.
The commissioner of employment and economic development may provide certificates
entitling qualified taxpayers to tax credits under this subdivision, but must not issue a
total amount of certificates of more than $2,000,000. In awarding certificates under this
paragraph, the commissioner of employment and economic development shall award them
to qualified taxpayers in the order in which the applications are received.
new text end
new text begin
(d) Each pass-through entity must provide each investor a statement indicating the
investor's share of the credit amount certified to the pass-through entity under paragraph
(c) based on its share of the pass-through entity's assets. The credit shall not exceed
$25,000 for each individual part of a pass-through entity.
new text end
new text begin
(e) If the amount of the credit under this subdivision or any taxable year exceeds the
limitation under paragraph (a), clause (1), the excess shall be a credit carryover to each
of the ten succeeding years but shall not exceed $25,000 for an individual not part of a
partnership and $300,000 for a pass-through entity or C corporation. The entire amount of
the excess unused credit must be carried first to the earliest of the taxable years to which
the credit may be carried, and then to each successive year to which the credit may be
carried. The amount of the unused credit that may be added under this paragraph may not
exceed the taxpayer's liability for tax less the credit for the taxable year.
new text end
new text begin
(f) Unless otherwise provided under the rules of the Department of Employment and
Economic Development, a business is a qualified business venture for purposes of this
subdivision only if the business satisfies all of the following conditions:
new text end
new text begin
(1) the business has its headquarters in Minnesota;
new text end
new text begin
(2) at least 51 percent of the business's employees are employed in Minnesota;
new text end
new text begin
(3) the business is engaged in, or is committed to engage in:
new text end
new text begin
(i) manufacturing, processing, or assembling biotechnology or medical device
products, including biotechnology and device products for use in agriculture;
new text end
new text begin
(ii) conducting research in and development of biotechnology or medical device
products or services; or
new text end
new text begin
(iii) developing a new biotechnology or medical device product or business process;
new text end
new text begin
(4) the business is not engaged in real estate development, insurance, banking,
lending, lobbying, political consulting, wholesale or retail trade, leisure, hospitality,
transportation, construction, or professional services provided by attorneys, accountants,
business consultants, physicians, or health care consultants;
new text end
new text begin
(5) the business has less than 25 employees;
new text end
new text begin
(6) the business has not been in operation for more than ten consecutive years;
new text end
new text begin
(7) the business has not received more than $1,000,000 in investments that have
qualified for and received tax credits under this section;
new text end
new text begin
(8) the business has less than $1,000,000 in annual gross sales receipts;
new text end
new text begin
(9) the business is not a subsidiary or an affiliate of a business that employs more
than 100 employees or has gross sales receipts for the previous year of more than
$1,000,000, computed by aggregating all of the employees and gross sales receipts of the
business entities affiliated with the business; and
new text end
new text begin
(10) the business has not received private equity investments of more than
$2,000,000.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2007.
new text end
Sec. 8.
Minnesota Statutes 2006, section 290.06, is amended by adding a subdivision
to read:
new text begin Subd. 35. new text end
new text begin Highway fuels tax credit. new text end
new text begin
(a) A credit is allowed against the tax imposed
under this section and section 290.091 to married individuals filing joint returns, surviving
spouses as defined in section 2(a) of the Internal Revenue Code, unmarried individuals
qualifying as heads of household under section 2(b) of the Internal Revenue Code, and
unmarried individuals who are not claimed as a dependent on another taxpayer's return
and who have attained the age of 18 by the end of the taxable year. To qualify, the
taxpayer's taxable net income for the taxable year must not exceed the maximum amount
that is taxable at the lowest rate under subdivision 2c. The amount of the credit equals
$50 for the taxpayer. For taxpayers with taxable net income that exceeds the amount of
income taxable at the lowest rate under subdivision 2c, the credit amount is zero. For a
nonresident or part-year resident, the credit must be allocated based on the percentage
calculated under section 290.06, subdivision 2c, paragraph (e).
new text end
new text begin
(b) If the amount of the credit which the taxpayer is eligible to receive under this
subdivision exceeds the taxpayer's liability for tax under this chapter, the commissioner of
revenue shall refund the excess to the taxpayer.
new text end
new text begin
(c) The amount necessary to pay claims for the refunds authorized under this
subdivision is annually appropriated from the highway user tax distribution fund to the
commissioner. The amount necessary to meet the cost of nonrefundable credits authorized
under this subdivision is annually transferred from the highway user tax distribution
fund to the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective only if an increase in the rate of tax
under Minnesota Statutes, section 296A.07, of at least 5 cents per gallon of gasoline is
enacted into law during the 2007 legislative session. The credit applies for taxable years
beginning after December 31, 2006, except for taxable years beginning during calendar
year 2007, the credit is $25.
new text end
Sec. 9.
Minnesota Statutes 2006, section 290.0677, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) An individual is allowed a credit against the tax
due under this chapter equal to $59 for each month or portion thereof that the individual
was in active military service in a designated area after September 11, 2001, new text beginand before
January 1, 2007, new text endwhile a Minnesota domiciliary.
(b) new text beginAn individual is allowed a credit against the tax due under this chapter equal to
$120 for each month or portion thereof that the individual was in active military service in
a designated area after December 31, 2006, while a Minnesota domiciliary.
new text end
new text begin (c) new text endFor active service performed after September 11, 2001, and before December 31,
2006, the individual may claim the credit in the taxable year beginning after December 31,
2005, and before January 1, 2007.
deleted text begin (c)deleted text end new text begin(d) new text endFor active service performed after December 31, 2006, the individual may
claim the credit for the taxable year in which the active service was performed.
deleted text begin (d)deleted text end new text begin(e) new text endIf deleted text begina Minnesota domiciliary is killed while performing active military service
in a designated area, the individual's surviving spouse or dependent child may take the
credit in the taxable year of the death. If a Minnesota domiciliary was killed while
performing active military service in a designated area between September 11, 2001, and
December 31, 2006, the individual's surviving spouse or dependent child may claim this
credit in the taxable year beginning after December 31, 2005, and before January 1, 2007deleted text endnew text begin
an individual entitled to the credit died prior to January 1, 2006, the individual's estate or
heirs at law, if the individual's probate estate has closed or the estate was not probated,
may claim the creditnew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2006, except that paragraph (e) is effective retroactively for tax years
beginning after December 31, 2005.
new text end
Sec. 10.
Minnesota Statutes 2006, section 290.10, is amended to read:
290.10 NONDEDUCTIBLE ITEMS.
new text begin Subdivision 1. new text end
new text begin Expenses, interest, and taxes. new text end
Except as provided in section 290.17,
subdivision 4, paragraph (i), in computing the net income of a taxpayer no deduction
shall in any case be allowed for expenses, interest and taxes connected with or allocable
against the production or receipt of all income not included in the measure of the tax
imposed by this chapter, except that for corporations engaged in the business of mining
or producing iron ore, the mining of which is subject to the occupation tax imposed by
section 298.01, subdivision 4, this shall not prevent the deduction of expenses and other
items to the extent that the expenses and other items are allowable under this chapter and
are not deductible, capitalizable, retainable in basis, or taken into account by allowance
or otherwise in computing the occupation tax and do not exceed the amounts taken for
federal income tax purposes for that year. Occupation taxes imposed under chapter 298,
royalty taxes imposed under chapter 299, or depletion expenses may not be deducted
under this deleted text beginclause deleted text endnew text begin subdivisionnew text end.
new text begin Subd. 2. new text end
new text begin Fines, fees, and penalties. new text end
new text begin
(a) Except as provided in this subdivision, no
deduction from taxable income for a trade or business expense under section 162(a) of
the Internal Revenue Code shall be allowed for any amount paid or incurred, whether by
suit, agreement, or otherwise, to, or at the direction of, a government or entity described in
paragraph (d) in relation to the violation of any law or the investigation or inquiry by such
government or entity into the potential violation of any law.
new text end
new text begin
(b) Exception for amounts constituting restitution or paid to come into compliance
with the law. Paragraph (a) does not apply to any amount which:
new text end
new text begin
(1) the taxpayer establishes:
new text end
new text begin
(i) constitutes restitution, including remediation of property for damage or harm
caused by or which may be caused by the violation of any law or the potential violation
of any law; or
new text end
new text begin
(ii) is paid to come into compliance with any law which was violated or involved in
the investigation or inquiry; and
new text end
new text begin
(2) is identified as restitution or as an amount paid to come into compliance with the
law, as the case may be, in the court order or settlement agreement.
new text end
new text begin
This paragraph does not apply to any amount paid or incurred as reimbursement to
the government or entity for the costs of any investigation or litigation.
new text end
new text begin
(c) Paragraph (a) does not apply to any amount paid or incurred by order of a court
in a suit in which no government or entity described in paragraph (d) is a party.
new text end
new text begin
(d) An entity is described in this paragraph if it is:
new text end
new text begin
(1) a nongovernmental entity which exercises self-regulatory powers, including
imposing sanctions, in connection with a qualified board or exchange, as defined in section
1256(g)(7) of the Internal Revenue Code, or;
new text end
new text begin
(2) to the extent provided in federal regulations, a nongovernmental entity which
exercises self-regulatory powers, including imposing sanctions, as part of performing an
essential governmental function.
new text end
new text begin
(e) Paragraph (a) does not apply to any amount paid or incurred as taxes due.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2006, and for fines, fees, and penalties assessed after the date of enactment.
new text end
Sec. 11.
Minnesota Statutes 2006, section 290.17, subdivision 2, is amended to read:
Subd. 2.
Income not derived from conduct of a trade or business.
The income of
a taxpayer subject to the allocation rules that is not derived from the conduct of a trade or
business must be assigned in accordance with paragraphs (a) to (f):
(a)(1) Subject to paragraphs (a)(2)deleted text begin,deleted text end new text beginand new text end(a)(3), deleted text beginand (a)(4),deleted text end income from wages as
defined in section 3401(a) and (f) of the Internal Revenue Code is assigned to this state if,
and to the extent that, the work of the employee is performed within it; all other income
from such sources is treated as income from sources without this state.
Severance pay shall be considered income from labor or personal or professional
services.
(2) In the case of an individual who is a nonresident of Minnesota and who is an
athlete or entertainer, income from compensation for labor or personal services performed
within this state shall be determined in the following manner:
(i) The amount of income to be assigned to Minnesota for an individual who is a
nonresident salaried athletic team employee shall be determined by using a fraction in
which the denominator contains the total number of days in which the individual is under
a duty to perform for the employer, and the numerator is the total number of those days
spent in Minnesota. For purposes of this paragraph, off-season training activities, unless
conducted at the team's facilities as part of a team imposed program, are not included in
the total number of duty days. Bonuses earned as a result of play during the regular season
or for participation in championship, play-off, or all-star games must be allocated under
the formula. Signing bonuses are not subject to allocation under the formula if they are
not conditional on playing any games for the team, are payable separately from any other
compensation, and are nonrefundable; and
(ii) The amount of income to be assigned to Minnesota for an individu