SF 191

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; authorizing the town of Scambler in Ottertail County to
impose an aggregate tax under certain circumstances; amending Minnesota
Statutes 2006, section 298.75, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 298.75, is amended by adding a
subdivision to read:

new text begin Subd. 11. new text end

new text begin Tax may be imposed; Ottertail County. new text end

new text begin (a) If Ottertail County does not
impose a tax under this section and approves imposition of the tax under this subdivision,
the town of Scambler in Ottertail County may impose the aggregate materials tax under
this section.
new text end

new text begin (b) For purposes of exercising the powers contained in this section, the "town" is
deemed to be the "county."
new text end

new text begin (c) All provisions in this section apply to the town of Scambler, except that in lieu of
the tax proceeds under subdivision 7, all proceeds of the tax must be retained by the town.
new text end

new text begin (d) If Ottertail County imposes an aggregate materials tax under this section, the
tax imposed by the town of Scambler under this subdivision is repealed on the effective
date of the Ottertail County tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body
of the town of Scambler and its chief clerical officer comply with section 645.021,
subdivisions 2 and 3.
new text end