Minnesota Legislature
SF 1214
as introduced - 90th Legislature (2017 - 2018) Posted on 02/21/2017 09:02am
Current Version - as introduced
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A bill for an act
relating to taxation; Sustainable Forest Incentive Act; modifying provisions for
withdrawal of land from program for certain paved trails; amending Minnesota
Statutes 2016, sections 290C.02, subdivision 6; 290C.07; 290C.10.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 290C.02, subdivision 6, is amended to read:
Subd. 6.
Forest land.
"Forest land" means land containing a minimum of 20 contiguous
acres for which the owner has implemented a forest management plan that was prepared or
updated within the past ten years by an approved plan writer. For purposes of this subdivision,
acres are considered to be contiguous even if they are separated by a road, waterway, railroad
track, or other similar intervening property. At least 50 percent of the contiguous acreage
must meet the definition of forest land in section 88.01, subdivision 7. For the purposes of
sections 290C.01 to deleted text begin 290C.11deleted text end new text begin 290C.13new text end , forest land does not include (i) land used for
residential or agricultural purposes, (ii) land enrolled in the reinvest in Minnesota program,
a state or federal conservation reserve or easement reserve program under sections 103F.501
to 103F.531, the Minnesota agricultural property tax law under section 273.111, or land
subject to agricultural land preservation controls or restrictions as defined in section 40A.02
or under the Metropolitan Agricultural Preserves Act under chapter 473H, (iii) land exceeding
60,000 acres that is subject to a single conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity; (iv)
any land that becomes subject to a conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity after
May 30, 2013; or (v) land improved with a structuredeleted text begin ,deleted text end new text begin ;new text end pavement,new text begin other than a paved trail
under easement, lease, or terminable license to the state of Minnesota or a political
subdivision;new text end sewerdeleted text begin ,deleted text end new text begin ;new text end campsitedeleted text begin ,deleted text end new text begin ;new text end or any road, other than a township road, used for purposes
not prescribed in the forest management plan.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2016, 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 paymentnew text begin for each acre of enrolled land, excluding any acre improved with a paved
trail under easement, lease, or terminable license to the state of Minnesota or a political
subdivisionnew text end . The payment shall equal $7 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 the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2016, section 290C.10, is amended to read:
290C.10 WITHDRAWAL PROCEDURES.
new text begin (a) new text end An approved claimant under the sustainable forest incentive program for a minimum
of four years may notify the commissioner of the intent to terminate enrollment. Within 90
days of receipt of notice to terminate enrollment, the commissioner shall inform the claimant
in writing, acknowledging receipt of this notice and indicating the effective date of
termination from the sustainable forest incentive program. Termination of enrollment in
the sustainable forest incentive program occurs on January 1 of the fifth calendar year that
begins after receipt by the commissioner of the termination notice. After the commissioner
issues an effective date of termination, a claimant wishing to continue the land's enrollment
in the sustainable forest incentive program beyond the termination date must apply for
enrollment as prescribed in section 290C.04. A claimant who withdraws a parcel of land
from this program may not reenroll the parcel for a period of three years. Within 90 days
after the termination date, the commissioner shall execute and acknowledge a document
releasing the land from the covenant required under this chapter. The document must be
mailed to the claimant and is entitled to be recorded.
new text begin (b) Notwithstanding paragraph (a), new text end the commissioner may allow early withdrawal from
the Sustainable Forest Incentive Act without penalty when the state of Minnesota, any local
government unit, or any other entity which has the power of eminent domain acquires title
or possession to the land for a public purpose deleted text begin notwithstanding the deleted text end deleted text begin provisions of this sectiondeleted text end .
In the case of deleted text begin suchdeleted text end new text begin an eligible new text end acquisitionnew text begin under this paragraphnew text end , the commissioner shall
execute and acknowledge a document releasing the land acquired by the state, local
government unit, or other entity from the covenant. All other enrolled land must remain in
the program.
new text begin
(c) Notwithstanding paragraph (a), upon request of the claimant, the commissioner shall
allow early withdrawal from the Sustainable Forest Incentive Act without penalty for land
that is subject to fee or easement acquisition or lease to the state of Minnesota or a political
subdivision of the state for the public purpose of a paved trail. The commissioner of natural
resources must notify the commissioner of lands acquired under this paragraph that are
eligible for withdrawal. In the case of an eligible fee or easement acquisition or lease under
this paragraph, the commissioner shall execute and acknowledge a document releasing the
land subject to fee or easement acquisition or lease by the state or political subdivision of
the state.
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