SF 1559

as introduced - 89th Legislature (2015 - 2016) Posted on 08/21/2015 11:18am

A bill for an act
relating to taxation; making policy changes to individual income and corporate
franchise taxes, estate taxes, excise taxes, special taxes, property taxes, and
other miscellaneous taxes and tax provisions; amending Minnesota Statutes
2014, sections 13.51, subdivision 2; 270.071, subdivisions 2, 7, 8, by adding a
subdivision; 270.072, subdivisions 2, 3, by adding a subdivision; 270.12, by
adding a subdivision; 270.82, subdivision 1; 270B.14, subdivision 1; 270C.30;
270C.33, subdivision 5; 270C.34, subdivision 2; 270C.347, subdivision
1; 270C.35, subdivision 3; 270C.445, by adding a subdivision; 270C.446,
subdivision 5; 270C.89, subdivision 1; 271.06, subdivisions 2, 7; 272.02,
subdivision 10; 272.0211, subdivision 1; 272.025, subdivision 1; 272.029,
subdivisions 2, 4, by adding a subdivision; 272.0295, subdivision 4; 272.115,
subdivision 2; 273.061, subdivision 7; 273.08; 273.121, by adding a subdivision;
273.124, subdivision 13; 273.371; 273.372, subdivisions 2, 4, by adding
subdivisions; 274.13, subdivision 1; 275.62, subdivision 2; 278.01, subdivision
1; 287.2205; 289A.08, subdivision 16, by adding a subdivision; 289A.09,
subdivisions 1, 2; 289A.11, subdivision 1; 289A.12, subdivision 14; 289A.38,
subdivision 6; 289A.50, subdivision 7; 289A.60, subdivision 28; 290A.19;
290C.03; 290C.13, subdivision 3; 291.03, subdivision 10; 295.54, subdivision
2; 295.55, subdivision 6; 296A.01, subdivision 33, by adding a subdivision;
296A.02, by adding a subdivision; 296A.22, subdivision 9; 296A.26; 297D.02;
297E.02, subdivisions 3, 7; 297E.04, subdivision 1; 297E.05, subdivision 4;
297E.06, subdivision 1; 297F.09, subdivision 1; 297F.23; 297G.09, subdivision
1; 297G.22; 297I.30, by adding a subdivision; 297I.60, subdivision 2; 469.319,
subdivision 5; 477A.013, by adding a subdivision; 477A.19, by adding
subdivisions; 559.202, subdivision 2; Laws 2014, chapter 308, article 1, section
14, subdivision 2; proposing coding for new law in Minnesota Statutes, chapters
290B; 290C; 293; repealing Minnesota Statutes 2014, sections 290C.02,
subdivisions 5, 9; 290C.06.

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

ARTICLE 1

INDIVIDUAL INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES

Section 1.

Minnesota Statutes 2014, section 289A.08, subdivision 16, is amended to
read:

Subd. 16.

Tax refund or return preparers; electronic filing; paper filing fee
imposed.

(a) A "tax refund or return preparer," as defined in section 289A.60, subdivision
13, paragraph (f), who is a tax return preparer for purposes of section 6011(e) of the
Internal Revenue Code, and who reasonably expects to prepare more than ten Minnesota
individual income new text begin , corporate franchise, S corporation, partnership, or fiduciary income new text end tax
returns for the prior deleted text begin calendar deleted text end year must file all Minnesota individual income new text begin , corporate
franchise, S corporation, partnership, or fiduciary income new text end tax returns prepared for that
deleted text begin calendar deleted text end year by electronic means.

(b) Paragraph (a) does not apply to a return if the taxpayer has indicated on the return
that the taxpayer did not want the return filed by electronic means.

(c) For each return that is not filed electronically by a tax refund or return preparer
under this subdivision, including returns filed under paragraph (b), a paper filing fee
of $5 is imposed upon the preparer. The fee is collected from the preparer in the same
manner as income tax. The fee does not apply to returns that the commissioner requires
to be filed in paper form.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 2.

Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:

Subd. 2.

Withholding statement.

(a) A person required to deduct and withhold
from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision
2, or who would have been required to deduct and withhold a tax under section 290.92,
subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision
2, determined without regard to section 290.92, subdivision 19, if the employee or payee
had claimed no more than one withholding exemption, or who paid wages or made
payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923,
subdivision 2, to an employee or person receiving royalty payments in excess of $600,
or who has entered into a voluntary withholding agreement with a payee under section
290.92, subdivision 20, must give every employee or person receiving royalty payments in
respect to the remuneration paid by the person to the employee or person receiving royalty
payments during the calendar year, on or before January 31 of the succeeding year, or, if
employment is terminated before the close of the calendar year, within 30 days after the
date of receipt of a written request from the employee if the 30-day period ends before
January 31, a written statement showing the following:

(1) name of the person;

(2) the name of the employee or payee and the employee's or payee's Social Security
account number;

(3) the total amount of wages as that term is defined in section 290.92, subdivision
1, paragraph (1); the total amount of remuneration subject to withholding under section
290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the
Internal Revenue Code; and the amount of royalties subject to withholding under section
290.923, subdivision 2; and

(4) the total amount deducted and withheld as tax under section 290.92, subdivision
2a or 3, or 290.923, subdivision 2.

(b) The statement required to be furnished by paragraph (a) with respect to any
remuneration must be furnished at those times, must contain the information required, and
must be in the form the commissioner prescribes.

(c) The commissioner may prescribe rules providing for reasonable extensions of
time, not in excess of 30 days, to employers or payers required to give the statements to
their employees or payees under this subdivision.

(d) A duplicate of any statement made under this subdivision and in accordance
with rules prescribed by the commissioner, along with a reconciliation in the form the
commissioner prescribes of the statements for the calendar year, including a reconciliation
of the quarterly returns required to be filed under subdivision 1, must be filed with the
commissioner on or before February 28 of the year after the payments were made.

(e) If an employer cancels the employer's Minnesota withholding account number
required by section 290.92, subdivision 24, the information required by paragraph (d),
must be filed with the commissioner within 30 days of the end of the quarter in which
the employer cancels its account number.

(f) The employer must submit the statements required to be sent to the commissioner deleted text begin
in the same manner required to satisfy the federal reporting requirements of section
6011(e) of the Internal Revenue Code and the regulations issued under it. An employer
must submit statements to the commissioner required by this section by electronic means
if the employer is required to send more than 25 statements to the commissioner, even
though the employer is not required to submit the returns federally by electronic means.
For statements issued for wages paid in 2011 and after, the threshold is ten. All statements
issued for withholding required under section 290.92 are aggregated for purposes of
determining whether the electronic submission threshold is met deleted text end . new text begin The commissioner shall
prescribe the content, format, and manner of the statement pursuant to section 270C.30.
new text end

(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph
(a), clause (2), must submit the returns required by this subdivision and subdivision 1,
paragraph (a), with the commissioner by electronic means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for statements required to be sent to
the commissioner after December 31, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, section 289A.12, subdivision 14, is amended to read:

Subd. 14.

deleted text begin Regulated investment companies; deleted text end Reporting new text begin exempt interest and
new text end exempt-interest dividends.

(a) A regulated investment company paying $10 or more in
exempt-interest dividends to an individual who is a resident of Minnesota new text begin , or any person
receiving $10 or more of exempt interest or exempt-interest dividends and paying as
nominee to an individual who is a resident of Minnesota, new text end must make a return indicating
the amount of the new text begin exempt interest or new text end exempt-interest dividends, the name, address, and
Social Security number of the recipient, and any other information that the commissioner
specifies. The return must be provided to the deleted text begin shareholder deleted text end new text begin recipient new text end by February 15 of the
year following the year of the payment. The return provided to the deleted text begin shareholder deleted text end new text begin recipient new text end
must include a clear statement, in the form prescribed by the commissioner, that the
new text begin exempt interest or new text end exempt-interest dividends must be included in the computation of
Minnesota taxable income. By June 1 of each year, the deleted text begin regulated investment company deleted text end new text begin
payor new text end must file a copy of the return with the commissioner.

(b) For purposes of this subdivision, the following definitions apply.

(1) "Exempt-interest dividends" mean exempt-interest dividends as defined in
section 852(b)(5) of the Internal Revenue Code, but does not include the portion of
exempt-interest dividends that are not required to be added to federal taxable income
under section 290.01, subdivision 19a, clause (1)(ii).

(2) "Regulated investment company" means regulated investment company as
defined in section 851(a) of the Internal Revenue Code or a fund of the regulated
investment company as defined in section 851(g) of the Internal Revenue Code.

new text begin (3) "Exempt interest" means 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, and exempt from federal
income taxes under the Internal Revenue Code or any other federal statute.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports required to be filed after
December 31, 2015.
new text end

Sec. 4.

Minnesota Statutes 2014, section 289A.60, subdivision 28, is amended to read:

Subd. 28.

Preparer identification number.

Any Minnesota deleted text begin individual deleted text end income tax
return or claim for refund prepared by a "tax refund or return preparer" as defined in
subdivision 13, paragraph (f), shall bear the identification number the preparer is required
to use federally under section 6109(a)(4) of the Internal Revenue Code. A tax refund or
return preparer who prepares a Minnesota new text begin tax return for an new text end individual deleted text begin income tax return deleted text end new text begin ,
corporation, S corporation, partnership, fiduciary, new text end or claim for refund and fails to include
the required number on the return or claim is subject to a penalty of $50 for each failure.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 5.

Minnesota Statutes 2014, section 290A.19, is amended to read:

290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT
CERTIFICATE.

new text begin (a) new text end The owner or managing agent of any property for which rent is paid for
occupancy as a homestead must furnish a certificate of rent paid to a person who is a
renter on December 31, in the form prescribed by the commissioner. If the renter moves
before December 31, the owner or managing agent may give the certificate to the renter
at the time of moving, or mail the certificate to the forwarding address if an address has
been provided by the renter. The certificate must be made available to the renter before
February 1 of the year following the year in which the rent was paid. The owner or
managing agent must retain a duplicate of each certificate or an equivalent record showing
the same information for a period of three years. The duplicate or other record must be
made available to the commissioner upon request.

new text begin (b) The commissioner may require the owner or managing agent to furnish to the
commissioner on or before February 1 a copy of each certificate of rent paid furnished to a
renter for rent paid in the prior year, in the content, format, and manner prescribed by the
commissioner pursuant to section 270C.30.
new text end

new text begin (c) new text end For the purposes of this section, "owner" includes a park owner as defined under
section 327C.01, subdivision 6, and "property" includes a lot as defined under section
327C.01, subdivision 3.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certificates of rent paid for rent
paid after December 31, 2014.
new text end

Sec. 6.

Minnesota Statutes 2014, section 291.03, subdivision 10, is amended to read:

Subd. 10.

Qualified farm property.

Property satisfying all of the following
requirements is qualified farm property:

(1) The value of the property was included in the federal adjusted taxable estate.

(2) The property consists of agricultural land and is owned by a person or entity that
is either not subject to or is in compliance with section 500.24.

(3) For property taxes payable in the taxable year of the decedent's death, the
property is classified as class 2a property under section 273.13, subdivision 23, and is
classified as agricultural homestead, agricultural relative homestead, or special agricultural
homestead under section 273.124.

(4) The decedent continuously owned the property, including property the decedent
is deemed to own under sections 2036, 2037, and 2038 of the Internal Revenue Code, for
the three-year period ending on the date of death of the decedent either by ownership of
the agricultural land or pursuant to holding an interest in an entity that is not subject to
or is in compliance with section 500.24.

(5) The property is classified for property tax purposes as class 2a property under
section 273.13, subdivision 23, for three years following the date of death of the decedent. new text begin
No property shall cease to be qualified farm property solely because a residence existing at
the time of the decedent's death is reclassified as class 4bb property under section 273.13,
subdivision 25, during the three-year period.
new text end

(6) The estate and the qualified heir elect to treat the property as qualified farm
property and agree, in a form prescribed by the commissioner, to pay the recapture tax
under subdivision 11, if applicable.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after June 30, 2011.
new text end

ARTICLE 2

SPECIAL TAXES

Section 1.

Minnesota Statutes 2014, section 289A.38, subdivision 6, is amended to read:

Subd. 6.

Omission in excess of 25 percent.

Additional taxes may be assessed
within 6-1/2 years after the due date of the return or the date the return was filed,
whichever is later, if:

(1) the taxpayer omits from gross income an amount properly includable in it that is
in excess of 25 percent of the amount of gross income stated in the return;

(2) the taxpayer omits from a sales, use, or withholding tax return new text begin , or a return for a
tax imposed under section 295.52, new text end an amount of taxes in excess of 25 percent of the
taxes reported in the return; or

(3) the taxpayer omits from the gross estate assets in excess of 25 percent of the
gross estate reported in the return.

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 2014, section 295.54, subdivision 2, is amended to read:

Subd. 2.

Pharmacy refund.

A pharmacy may claim an annual refund against
the total amount of tax, if any, the pharmacy owes during that calendar year under
section 295.52, subdivision 4. The refund shall equal the amount paid by the pharmacy
to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for
legend drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax
percentage specified in section 295.52, subdivision 3. If the amount of the refund exceeds
the tax liability of the pharmacy under section 295.52, subdivision 4, the commissioner
shall provide the pharmacy with a refund equal to the excess amount. Each qualifying
pharmacy must apply for the refund on the annual return as deleted text begin provided under section
295.55, subdivision 5 deleted text end new text begin prescribed by the commissioner, on or before March 15 of the year
following the calendar year the legend drugs were delivered outside Minnesota new text end . The
refund deleted text begin must be claimed within 18 months from the date the drugs were delivered outside
of Minnesota deleted text end new text begin shall not be allowed if the initial claim for refund is filed more than one year
after the original due date of the return new text end . Interest on refunds paid under this subdivision
will begin to accrue 60 days after the date a claim for refund is filed. For purposes of this
subdivision, the date a claim is filed is the due date of the return if a return is due or the
date of the actual claim for refund, whichever is later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for qualifying legend drugs delivered
outside Minnesota after December 31, 2014.
new text end

Sec. 3.

Minnesota Statutes 2014, section 296A.01, is amended by adding a subdivision
to read:

new text begin Subd. 9a. new text end

new text begin Bulk storage or bulk storage facility. new text end

new text begin "Bulk storage" or "bulk storage
facility" means a single property, or contiguous or adjacent properties used for a common
purpose and owned or operated by the same person, on or in which are located one or more
stationary tanks that are used singularly or in combination for the storage or containment
of more than 1,100 gallons of petroleum.
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. 4.

Minnesota Statutes 2014, section 296A.01, subdivision 33, is amended to read:

Subd. 33.

Motor fuel.

"Motor fuel" means a liquid new text begin or gaseous form of fuel new text end ,
regardless of its composition or properties, used to propel a motor vehicle.

new text begin EFFECTIVE DATE. new text end

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

Sec. 5.

Minnesota Statutes 2014, section 297E.02, subdivision 7, is amended to read:

Subd. 7.

Untaxed gambling product.

(a) In addition to penalties or criminal
sanctions imposed by this chapter, a person, organization, or business entity possessing or
selling a pull-tab, electronic pull-tab game, or tipboard upon which the tax imposed by
this chapter has not been paid is liable for a tax of six percent of the ideal gross of each
pull-tab, electronic pull-tab game, or tipboard. The tax on a partial deal must be assessed
as if it were a full deal.

(b) In addition to penalties and criminal sanctions imposed by this chapter, a person
new text begin (1) new text end not licensed by the board who conducts bingo, linked bingo, electronic linked bingo,
raffles, or paddlewheel games new text begin , or (2) who conducts gambling prohibited under sections
609.75 to 609.763, other than activities subject to tax under section 297E.03, new text end is liable for a
tax of six percent of the gross receipts from that activity.

(c) The tax deleted text begin must deleted text end new text begin may new text end be assessed by the commissioner. An assessment must be
considered a jeopardy assessment or jeopardy collection as provided in section 270C.36.
The commissioner shall assess the tax based on personal knowledge or information
available to the commissioner. The commissioner shall mail to the taxpayer at the
taxpayer's last known address, or serve in person, a written notice of the amount of tax,
demand its immediate payment, and, if payment is not immediately made, collect the tax
by any method described in chapter 270C, except that the commissioner need not await the
expiration of the times specified in chapter 270C. The tax assessed by the commissioner
is presumed to be valid and correctly determined and assessed. The burden is upon the
taxpayer to show its incorrectness or invalidity. The tax imposed under this subdivision
does not apply to gambling that is exempt from taxation under subdivision 2.

new text begin (d) A person, organization, or business entity conducting gambling activity under
this subdivision must file monthly tax returns with the commissioner, in the form required
by the commissioner. The returns must be filed on or before the 20th day of the month
following the month in which the gambling activity occurred. The tax imposed by this
section is due and payable at the time when the returns are required to be filed.
new text end

new text begin (e) Notwithstanding any law to the contrary, neither the commissioner nor a public
employee may reveal facts contained in a tax return filed with the commissioner of
revenue as required by this subdivision, nor can any information contained in the report or
return be used against the tax obligor in any criminal proceeding, unless independently
obtained, except in connection with a proceeding involving taxes due under this section,
or as provided in section 270C.055, subdivision 1. However, this paragraph does not
prohibit the commissioner from publishing statistics that do not disclose the identity of
tax obligors or the contents of particular returns or reports. Any person violating this
paragraph is guilty of a gross misdemeanor.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for games played or purchased after
June 30, 2015.
new text end

ARTICLE 3

PROPERTY TAXES

Section 1.

Minnesota Statutes 2014, section 13.51, subdivision 2, is amended to read:

Subd. 2.

Income property assessment data.

The following data collected by
political subdivisions new text begin and the state new text end from individuals or business entities concerning
income properties are classified as private or nonpublic data pursuant to section 13.02,
subdivisions 9 and 12:

(a) detailed income and expense figures;

(b) average vacancy factors;

(c) verified net rentable areas or net usable areas, whichever is appropriate;

(d) anticipated income and expenses;

(e) projected vacancy factors; and

(f) lease information.

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 2014, section 270.071, subdivision 2, is amended to read:

Subd. 2.

Air commerce.

deleted text begin (a) deleted text end "Air commerce" means the transportation by aircraft
of persons or property for hire in interstate, intrastate, or international transportation
on regularly scheduled flights or on intermittent or irregularly timed flights by airline
companies new text begin and includes transportation by any airline company making three or more
flights in or out of Minnesota, or within Minnesota, during a calendar year new text end .

deleted text begin (b) "Air commerce" includes but is not limited to an intermittent or irregularly timed
flight, a flight arranged at the convenience of an airline and the person contracting for the
transportation, or a charter flight. It includes any airline company making three or more
flights in or out of Minnesota during a calendar year.
deleted text end

deleted text begin (c) "Air commerce" does not include casual transportation for hire by aircraft
commonly owned and used for private air flight purposes if the person furnishing the
transportation does not hold out to be engaged regularly in transportation for hire.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 3.

Minnesota Statutes 2014, section 270.071, subdivision 7, is amended to read:

Subd. 7.

Flight property.

"Flight property" means all aircraft and flight equipment
used in connection therewith, including spare flight equipment. Flight property also
includes computers and computer software used in operating, controlling, or regulating
aircraft and flight equipment. new text begin Flight property does not include aircraft with a maximum
takeoff weight of less than 30,000 pounds.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 4.

Minnesota Statutes 2014, section 270.071, subdivision 8, is amended to read:

Subd. 8.

Person.

"Person" means deleted text begin any deleted text end new text begin an new text end individual, deleted text begin corporation, firm,
copartnership, company, or association, and includes any guardian, trustee, executor,
administrator, receiver, conservator, or any person acting in any fiduciary capacity therefor deleted text end new text begin
trust, estate, fiduciary, partnership, company, corporation, limited liability company,
association, governmental unit or agency, public or private organization of any kind,
or other legal entity new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 5.

Minnesota Statutes 2014, section 270.071, is amended by adding a subdivision
to read:

new text begin Subd. 10. new text end

new text begin Intermittent or irregularly timed flights. new text end

new text begin "Intermittently or irregularly
timed flights" means any flight in which the departure time, departure location, and arrival
location are specifically negotiated with the customer or the customer's representative,
including but not limited to charter flights.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 6.

Minnesota Statutes 2014, section 270.072, subdivision 2, is amended to read:

Subd. 2.

Assessment of flight property.

Flight property that is owned by, or is
leased, loaned, or otherwise made available to an airline company operating in Minnesota
shall be assessed and appraised annually by the commissioner with reference to its value
on January 2 of the assessment year in the manner prescribed by sections 270.071 to
270.079. deleted text begin Aircraft with a gross weight of less than 30,000 pounds and used on intermittent
or irregularly timed flights shall be excluded from the provisions of sections 270.071 to
270.079.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2014, section 270.072, subdivision 3, is amended to read:

Subd. 3.

Report by airline company.

new text begin (a) new text end Each year, on or before July 1, every
airline company engaged in air commerce in this state shall file with the commissioner a
report under oath setting forth specifically the information prescribed by the commissioner
to enable the commissioner to make the assessment required in sections 270.071 to
270.079, unless the commissioner determines that the airline company deleted text begin or person should be
excluded from deleted text end new text begin is exempt from new text end filing deleted text begin because its activities do not constitute air commerce
as defined herein deleted text end .

new text begin (b) The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The amendment to paragraph (a) is effective for reports
filed in 2016 and thereafter. The amendment adding paragraph (b) is effective the day
following final enactment.
new text end

Sec. 8.

Minnesota Statutes 2014, section 270.072, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Commissioner filed reports. new text end

new text begin If an airline company fails to file a report
required by subdivision 3, the commissioner may, from information in the commissioner's
possession or obtainable by the commissioner, make and file a report for the airline
company, or may issue a notice of net tax capacity and tax under section 270.075,
subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 9.

Minnesota Statutes 2014, section 270.12, is amended by adding a subdivision
to read:

new text begin Subd. 6. new text end

new text begin Reassessment orders. new text end

new text begin If the State Board of Equalization determines that a
considerable amount of property has been undervalued or overvalued compared to like
property such that the assessment is grossly unfair or inequitable, the State Board of
Equalization may, pursuant to its responsibilities under subdivisions 2 and 3, issue orders
to the county assessor to reassess all or any part of a parcel in a county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 10.

Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:

Subdivision 1.

Annual report required.

Every railroad company doing business
in Minnesota shall annually file with the commissioner on or before March 31 a report
under oath setting forth the information prescribed by the commissioner to enable the
commissioner to make the valuation and equalization required by sections 270.80 to
270.87. new text begin The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
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. 11.

Minnesota Statutes 2014, section 270C.89, subdivision 1, is amended to read:

Subdivision 1.

Initial report.

Each county assessor shall file by April 1 with the
commissioner a copy of the abstract that will be acted upon by the local and county
boards of review. The abstract must list the real and personal property in the county
itemized by assessment districts. The assessor of each county in the state shall file with
the commissioner, within ten working days following final action of the local board of
review or equalization and within five days following final action of the county board of
equalization, any changes made by the local or county board. The information must be
filed in the manner prescribed by the commissioner. deleted text begin It must be accompanied by a printed
or typewritten copy of the proceedings of the appropriate board.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for county boards of appeal and
equalization meetings held in 2016 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2014, section 272.029, subdivision 2, is amended to read:

Subd. 2.

Definitions.

(a) For the purposes of this section, the term:

(1) "wind energy conversion system" has the meaning given in section 216C.06,
subdivision 19, and also includes a substation that is used and owned by one or more
wind energy conversion facilities;

(2) "large scale wind energy conversion system" means a wind energy conversion
system of more than 12 megawatts, as measured by the nameplate capacity of the system
or as combined with other systems as provided in paragraph (b);

(3) "medium scale wind energy conversion system" means a wind energy conversion
system of over two and not more than 12 megawatts, as measured by the nameplate
capacity of the system or as combined with other systems as provided in paragraph (b); and

(4) "small scale wind energy conversion system" means a wind energy conversion
system of two megawatts and under, as measured by the nameplate capacity of the system
or as combined with other systems as provided in paragraph (b).

(b) For systems installed and contracted for after January 1, 2002, the total size of a
wind energy conversion system under this subdivision shall be determined according to
this paragraph. Unless the systems are interconnected with different distribution systems,
the nameplate capacity of one wind energy conversion system shall be combined with the
nameplate capacity of any other wind energy conversion system that is:

(1) located within five miles of the wind energy conversion system;

(2) constructed within the same deleted text begin calendar year deleted text end new text begin 12-month period new text end as the wind energy
conversion system; and

(3) under common ownership.

In the case of a dispute, the commissioner of commerce shall determine the total size
of the system, and shall draw all reasonable inferences in favor of combining the systems.

(c) In making a determination under paragraph (b), the commissioner of commerce
may determine that two wind energy conversion systems are under common ownership
when the underlying ownership structure contains similar persons or entities, even if the
ownership shares differ between the two systems. Wind energy conversion systems are
not under common ownership solely because the same person or entity provided equity
financing for the systems.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:

Subd. 4.

Reports.

(a) An owner of a wind energy conversion system subject to tax
under subdivision 3 shall file a report with the commissioner of revenue annually on
or before deleted text begin February 1 deleted text end new text begin January 15 new text end detailing the amount of electricity in kilowatt-hours
that was produced by the wind energy conversion system for the previous calendar year.
The commissioner shall prescribe the form of the report. The report must contain the
information required by the commissioner to determine the tax due to each county under
this section for the current year. If an owner of a wind energy conversion system subject
to taxation under this section fails to file the report by the due date, the commissioner
of revenue shall determine the tax based upon the nameplate capacity of the system
multiplied by a capacity factor of 60 percent.

(b) On or before February 28, the commissioner of revenue shall notify the owner of
the wind energy conversion systems of the tax due to each county for the current year and
shall certify to the county auditor of each county in which the systems are located the tax
due from each owner for the current year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2014, section 272.029, is amended by adding a subdivision
to read:

new text begin Subd. 8. new text end

new text begin Extension. new text end

new text begin The commissioner may, for good cause, extend the time for
filing the report required by subdivision 4. The extension must not exceed 15 days.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 15.

Minnesota Statutes 2014, section 273.061, subdivision 7, is amended to read:

Subd. 7.

Division of duties between local and county assessor.

The duty of the
duly appointed local assessor shall be to view and appraise the value of all property as
provided by law, but all the book work shall be done by the county assessor, or the
assessor's assistants, and the value of all property subject to assessment and taxation shall
be determined by the county assessor, except as otherwise hereinafter provided. If directed
by the county assessor, the local assessor deleted text begin shall deleted text end new text begin must new text end perform the duties enumerated in
subdivision 8, clause (16) new text begin , and must enter construction and valuation data into the records
in the manner prescribed by the county auditor new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 16.

Minnesota Statutes 2014, section 273.08, is amended to read:

273.08 ASSESSOR'S DUTIES.

The assessor shall actually view, and determine the market value of each tract or lot
of real property listed for taxation, including the value of all improvements and structures
thereon, at maximum intervals of five years and shall enter the value opposite each
description. new text begin When directed by the county assessor, local assessors must enter construction
and valuation data into the records in the manner prescribed by the county assessor.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 17.

Minnesota Statutes 2014, section 273.121, is amended by adding a subdivision
to read:

new text begin Subd. 3. new text end

new text begin Compliance. new text end

new text begin A county assessor, or a city assessor having the powers
of a county assessor, who does not comply with the timely notice requirement under
subdivision 1 must:
new text end

new text begin (1) mail an additional valuation notice to each person who was not provided timely
notice; and
new text end

new text begin (2) convene a supplemental local board of appeal and equalization or local review
session no sooner than ten days after sending the additional notices required by clause (1).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for valuation notices sent in 2016
and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2014, section 273.371, is amended to read:

273.371 REPORTS OF UTILITY COMPANIES.

Subdivision 1.

Report required.

Every electric light, power, gas, water, express,
stage, deleted text begin and deleted text end transportation deleted text begin company deleted text end new text begin , new text end and pipeline new text begin company new text end doing business in Minnesota
shall annually file with the commissioner on or before March 31 a report under oath setting
forth the information prescribed by the commissioner to enable the commissioner to make
valuations, recommended valuations, and equalization required under sections 273.33,
273.35, 273.36, 273.37, and 273.3711. If all the required information is not available on
March 31, the company or pipeline shall file the information that is available on or before
March 31, and the balance of the information as soon as it becomes available.

Subd. 2.

Extension.

The commissioner for good cause may extend the time for
filing the report required by subdivision 1. The extension deleted text begin may deleted text end new text begin must new text end not exceed 15 days.

new text begin Subd. 3. new text end

new text begin Reports filed by the commissioner. new text end

new text begin If a company fails to file a report
required by subdivision 1, the commissioner may, from information in the commissioner's
possession or obtainable by the commissioner, make and file a report for the company, or
make the valuations, recommended valuations, and equalizations required under sections
273.33, 273.35 to 273.37, and 273.3711.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 19.

Minnesota Statutes 2014, section 273.372, subdivision 2, is amended to read:

Subd. 2.

Contents and filing of petition.

(a) In all appeals to court that are required
to be brought against the commissioner under this section, the petition initiating the appeal
must be served on the commissioner and must be filed with the Tax Court in Ramsey
County, as provided in paragraph (b) or (c).

(b) If the appeal to court is from an order of the commissioner, it must be brought
under chapter 271 new text begin and filed within the time period prescribed in section 271.06,
subdivision 2 new text end , except that when the provisions of this section conflict with chapter
271 new text begin or 278 new text end , this section prevails. In addition, the petition must include all the parcels
encompassed by that order which the petitioner claims have been partially, unfairly,
or unequally assessed, assessed at a valuation greater than their real or actual value,
misclassified, or are exempt. For this purpose, an order of the commissioner is either (1) a
certification or notice of value by the commissioner for property described in subdivision
1, or (2) the final determination by the commissioner of either an administrative appeal
conference or informal administrative appeal described in subdivision 4.

(c) If the appeal is from the tax that results from implementation of the
commissioner's order, certification, or recommendation, it must be brought under
chapter 278, and the provisions in that chapter apply, except that service shall be on the
commissioner only and not on the local officials specified in section 278.01, subdivision 1,
and if any other provision of this section conflicts with chapter 278, this section prevails.
In addition, the petition must include either all the utility parcels or all the railroad parcels
in the state in which the petitioner claims an interest and which the petitioner claims have
been partially, unfairly, or unequally assessed, assessed at a valuation greater than their
real or actual value, misclassified, or are exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 20.

Minnesota Statutes 2014, section 273.372, subdivision 4, is amended to read:

Subd. 4.

Administrative appeals.

(a) Companies that submit the reports under
section 270.82 or 273.371 by the date specified in that section, or by the date specified
by the commissioner in an extension, may appeal administratively to the commissioner
prior to bringing an action in court.

(b) Companies deleted text begin that deleted text end must deleted text begin submit reports under section 270.82 must submit deleted text end new text begin file new text end a
written request deleted text begin to deleted text end new text begin for an appeal with new text end the commissioner deleted text begin for a conference deleted text end within deleted text begin ten deleted text end new text begin 30 new text end
days after the new text begin notice new text end date of the commissioner's valuation certification or new text begin other new text end notice
to the company deleted text begin , or by June 15, whichever is earlier deleted text end . new text begin For purposes of this section, the
term "notice date" means the date of the valuation certification, commissioner's order,
recommendation, or other notice.
new text end

(c) deleted text begin Companies that submit reports under section 273.371 must submit a written
request to the commissioner for a conference within ten days after the date of the
commissioner's valuation certification or notice to the company, or by July 1, whichever
is earlier. deleted text end new text begin The appeal need not be in any particular form but must contain the following
information:
new text end

new text begin (1) name and address of the company;
new text end

new text begin (2) the date;
new text end

new text begin (3) its Minnesota identification number;
new text end

new text begin (4) the assessment year or period involved;
new text end

new text begin (5) the findings in the valuation that the company disputes;
new text end

new text begin (6) a summary statement specifying its reasons for disputing each item; and
new text end

new text begin (7) the signature of the company's duly authorized agent or representative.
new text end

new text begin (d) When requested in writing and within the time allowed for filing an
administrative appeal, the commissioner may extend the time for filing an appeal for a
period of not more than 15 days from the expiration of the time for filing the appeal.
new text end

deleted text begin (d) deleted text end new text begin (e) new text end The commissioner shall conduct the conference new text begin either in person or by
telephone new text end upon the commissioner's entire files and records and such further information as
may be offered. The conference must be held no later than 20 days after the date of the
deleted text begin commissioner's valuation certification or notice to the company, or by the date specified
by the commissioner in an extension deleted text end new text begin request for an appeal new text end . Within deleted text begin 60 deleted text end new text begin 30 new text end days after the
conference the commissioner shall make a final determination of the matter and shall
notify the company promptly of the determination. The conference is not a contested
case hearing new text begin subject to chapter 14 new text end .

deleted text begin (e) In addition to the opportunity for a conference under paragraph (a), the
commissioner shall also provide the railroad and utility companies the opportunity to
discuss any questions or concerns relating to the values established by the commissioner
through certification or notice in a less formal manner. This does not change or modify
the deadline for requesting a conference under paragraph (a), the deadline in section
271.06 for appealing an order of the commissioner, or the deadline in section 278.01 for
appealing property taxes in court.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 21.

Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision
to read:

new text begin Subd. 5. new text end

new text begin Agreement determining valuation. new text end

new text begin When it appears to be in the best
interest of the state, the commissioner may settle any matter under consideration regarding
an appeal filed under this section. The agreement must be in writing and signed by
the commissioner and the company or the company's authorized representative. The
agreement is final and conclusive, and except upon a showing of fraud, malfeasance,
or misrepresentation of a material fact, the case may not be reopened as to the matters
agreed upon.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 22.

Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision
to read:

new text begin Subd. 6. new text end

new text begin Dismissal of administrative appeal. new text end

new text begin If a taxpayer files an administrative
appeal from an order of the commissioner and also files an appeal to the tax court for
that same order of the commissioner, the administrative appeal is dismissed and the
commissioner is no longer required to make the determination of appeal under subdivision
4.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2015.
new text end

Sec. 23.

Minnesota Statutes 2014, section 274.13, subdivision 1, is amended to read:

Subdivision 1.

Members; meetings; rules for equalizing assessments.

The county
commissioners, or a majority of them, with the county auditor, or, if the auditor cannot be
present, the deputy county auditor, or, if there is no deputy, the court administrator of the
district court, shall form a board for the equalization of the assessment of the property
of the county, including the property of all cities whose charters provide for a board of
equalization. This board shall be referred to as the county board of appeal and equalization.
The board shall meet annually, on the date specified in section 274.14, at the office of the
auditor. Each member shall take an oath to fairly and impartially perform duties as a
member. Members shall not participate in any actions of the board which result in market
value adjustments or classification changes to property owned by the board member, the
spouse, parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle,
aunt, nephew, or niece of a board member, or property in which a board member has a
financial interest. The relationship may be by blood or marriage. The board shall examine
and compare the returns of the assessment of property of the towns or districts, and
equalize them so that each tract or lot of real property and each article or class of personal
property is entered on the assessment list at its market value, subject to the following rules:

(1) The board shall raise the valuation of each tract or lot of real property which
in its opinion is returned below its market value to the sum believed to be its market
value. The board must first give notice of intention to raise the valuation to the person in
whose name it is assessed, if the person is a resident of the county. The notice must fix
a time and place for a hearing.

(2) The board shall reduce the valuation of each tract or lot which in its opinion is
returned above its market value to the sum believed to be its market value.

(3) The board shall raise the valuation of each class of personal property which
in its opinion is returned below its market value to the sum believed to be its market
value. It shall raise the aggregate value of the personal property of individuals, firms, or
corporations, when it believes that the aggregate valuation, as returned, is less than the
market value of the taxable personal property possessed by the individuals, firms, or
corporations, to the sum it believes to be the market value. The board must first give notice
to the persons of intention to do so. The notice must set a time and place for a hearing.

(4) The board shall reduce the valuation of each class of personal property that
is returned above its market value to the sum it believes to be its market value. Upon
complaint of a party aggrieved, the board shall reduce the aggregate valuation of the
individual's personal property, or of any class of personal property for which the individual
is assessed, which in its opinion has been assessed at too large a sum, to the sum it believes
was the market value of the individual's personal property of that class.

(5) The board must not reduce the aggregate value of all the property of its county, as
submitted to the county board of equalization, with the additions made by the auditor under
this chapter, by more than one percent of its whole valuation. The board may raise the
aggregate valuation of real property, and of each class of personal property, of the county,
or of any town or district of the county, when it believes it is below the market value of the
property, or class of property, to the aggregate amount it believes to be its market value.

(6) The board shall change the classification of any property which in its opinion
is not properly classified.

(7) The board does not have the authority to grant an exemption or to order property
removed from the tax rolls.

new text begin (8) The board may not make an individual market value adjustment or classification
change that would benefit property if the owner or other person having control over the
property has refused the assessor access to inspect the property and the interior of any
buildings or structures as provided in section 273.20.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for county board of appeal and
equalization meetings in 2016 and thereafter.
new text end

Sec. 24.

Minnesota Statutes 2014, section 275.62, subdivision 2, is amended to read:

Subd. 2.

Local governments required to report.

For purposes of this section,
"local governmental unit" means a county, home rule charter or statutory city with a
population greater than 2,500 deleted text begin , a town with a population greater than 5,000, or a home rule
charter or statutory city or town that receives a distribution from the taconite municipal aid
account in the levy year deleted 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. 25.

Minnesota Statutes 2014, section 278.01, subdivision 1, is amended to read:

Subdivision 1.

Determination of validity.

(a) Any person having personal property,
or any estate, right, title, or interest in or lien upon any parcel of land, who claims that
such property has been partially, unfairly, or unequally assessed in comparison with other
property in the (1) city, or (2) county, or (3) in the case of a county containing a city of the
first class, the portion of the county excluding the first class city, or that the parcel has
been assessed at a valuation greater than its real or actual value, or that the tax levied
against the same is illegal, in whole or in part, or has been paid, or that the property is
exempt from the tax so levied, may have the validity of the claim, defense, or objection
determined by the district court of the county in which the tax is levied or by the Tax
Court by serving one copy of a petition for such determination upon the county auditor,
one copy on the county attorney, one copy on the county treasurer, and three copies on the
county assessor. The county assessor shall immediately forward one copy of the petition
to the appropriate governmental authority in a home rule charter or statutory city or town
in which the property is located if that city or town employs its own certified assessor.
A copy of the petition shall also be forwarded by the assessor to the school board of the
school district in which the property is located.

(b) In counties where the office of county treasurer has been combined with the
office of county auditor, the county may elect to require the petitioner to serve the number
of copies as determined by the county. The county assessor shall immediately forward one
copy of the petition to the appropriate governmental authority in a home rule charter or
statutory city or town in which the property is located if that city or town employs its own
certified assessor. A list of petitioned properties, including the name of the petitioner, the
identification number of the property, and the estimated market value, shall be sent on
or before the first day of July by the county auditor/treasurer to the school board of the
school district in which the property is located.

(c) For all counties, the petitioner must file the copies with proof of service, in the
office of the court administrator of the district court on or before April 30 of the year in
which the tax becomes payable. A petition for determination under this section may be
transferred by the district court to the Tax Court. An appeal may also be taken to the Tax
Court under chapter 271 at any time following receipt of the valuation notice new text begin that county
assessors are new text end required by section 273.121 new text begin to send to persons whose property is to be
included on the assessment roll that year, new text end but prior to May 1 of the year in which the
taxes are payable.

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 2014, section 290C.03, is amended to read:

290C.03 ELIGIBILITY REQUIREMENTS.

(a) Land may be enrolled in the sustainable forest incentive program under this
chapter if all of the following conditions are met:

(1) the land consists of at least 20 contiguous acres and at least 50 percent of the
land must meet the definition of forest land in section 88.01, subdivision 7, during the
enrollment;

(2) a forest management plan for the land must be new text begin (i) new text end prepared by an approved plan
writer and implemented during the period in which the land is enrolled new text begin , and (ii) registered
with the Department of Natural Resources new text end ;

(3) timber harvesting and forest management guidelines must be used in conjunction
with any timber harvesting or forest management activities conducted on the land during
the period in which the land is enrolled;

(4) the land must be enrolled for a minimum of eight years;

(5) there are no delinquent property taxes on the land; deleted text begin and
deleted text end

(6) claimants enrolling more than 1,920 acres in the sustainable forest incentive
program must allow year-round, nonmotorized access to fish and wildlife resources and
motorized access on established and maintained roads and trails, unless the road or trail is
temporarily closed for safety, natural resource, or road damage reasons on enrolled land
except within one-fourth mile of a permanent dwelling or during periods of high fire
hazard as determined by the commissioner of natural resources deleted text begin . deleted text end new text begin ; and
new text end

new text begin (7) the land is not classified as 2c managed forest land.
new text end

(b) Claimants required to allow access under paragraph (a), clause (6), do not by
that action:

(1) extend any assurance that the land is safe for any purpose;

(2) confer upon the person the legal status of an invitee or licensee to whom a duty
of care is owed; or

(3) assume responsibility for or incur liability for any injury to the person or property
caused by an act or omission of the person.

new text begin (c) A minimum of three acres must be excluded from enrolled land when the land is
improved with a structure that is not a minor, ancillary, or nonresidential structure. If land
does not meet the definition of forest land in section 290C.02, subdivision 6, because the
land is (1) enrolled in the reinvest in Minnesota program, (2) enrolled in a state or federal
conservation reserve or easement program under sections 103F.501 to 103F.531, (3)
subject to the Minnesota agricultural property tax under section 273.111, or (4) subject
to agricultural land preservation controls or restrictions as defined in section 40A.02, or
the Metropolitan Agricultural Preserves Act under chapter 473H, the entire parcel that
contains the land is not eligible to be enrolled in the program.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The amendment to paragraph (a), clause (2), is effective for
certifications filed after July 1, 2016. The amendment adding paragraph (a), clause (7), is
effective for certifications and applications due in 2015 and thereafter. The amendment
adding paragraph (c) is effective the day following final enactment.
new text end

Sec. 27.

new text begin [290C.051] VERIFICATION OF FOREST MANAGEMENT PLAN.
new text end

new text begin On request of the commissioner, the commissioner of natural resources must
annually provide verification that the claimant has a current forest management plan on
file with the Department of Natural Resources.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certifications filed after July
1, 2016.
new text end

Sec. 28.

Minnesota Statutes 2014, section 477A.013, is amended by adding a
subdivision to read:

new text begin Subd. 14. new text end

new text begin Communication by electronic mail. new text end

new text begin Prior to receiving aid pursuant to
this section, a city must register an official electronic mail address with the commissioner,
which the commissioner may use as an exclusive means to communicate with the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2016 and thereafter.
new text end

Sec. 29.

Minnesota Statutes 2014, section 477A.19, is amended by adding a
subdivision to read:

new text begin Subd. 3a. new text end

new text begin Certification. new text end

new text begin On or before June 1 of each year, the commissioner of
natural resources shall certify to the commissioner of revenue the number of watercraft
launches and the number of watercraft trailer parking spaces in each county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for transition aid payable in 2016
and thereafter.
new text end

Sec. 30.

Minnesota Statutes 2014, section 477A.19, is amended by adding a
subdivision to read:

new text begin Subd. 3b. new text end

new text begin Certification. new text end

new text begin On or before June 1 of each year, the commissioner of
natural resources shall certify to the commissioner of revenue the counties that complied
with the requirements of subdivision 3 the prior year and are eligible to receive aid
under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for transition aid payable in 2016
and thereafter.
new text end

Sec. 31.

Minnesota Statutes 2014, section 559.202, subdivision 2, is amended to read:

Subd. 2.

Exception.

This section does not apply new text begin to sales made under chapter 282 or new text end
if the purchaser is represented throughout the transaction by either:

(1) a person licensed to practice law in this state; or

(2) a person licensed as a real estate broker or salesperson under chapter 82,
provided that the representation does not create a dual agency, as that term is defined
in section 82.55, subdivision 6.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales of tax-forfeited land
occurring after the day following final enactment.
new text end

Sec. 32.

Laws 2014, chapter 308, article 1, section 14, subdivision 2, is amended to read:

Subd. 2.

Payment of supplemental credit.

new text begin (a) new text end The commissioner must pay
supplemental credit amounts to each qualifying taxpayer by October 15, 2014.

new text begin (b) If the commissioner cannot locate the qualifying taxpayer by October 15, 2016,
or if a qualifying taxpayer to whom a warrant was issued does not cash that warrant within
two years from the date the warrant was issued, the right to the credit shall lapse and the
warrant shall be deposited in the general fund.
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. 33. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, sections 290C.02, subdivisions 5 and 9; and 290C.06, new text end new text begin are
repealed.
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

ARTICLE 4

MISCELLANEOUS

Section 1.

Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:

Subdivision 1.

Annual report required.

Every railroad company doing business
in Minnesota shall annually file with the commissioner on or before March 31 a report
under oath setting forth the information prescribed by the commissioner to enable the
commissioner to make the valuation and equalization required by sections 270.80 to
270.87. new text begin The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
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. 2.

Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:

Subdivision 1.

Disclosure to commissioner of human services.

(a) On the request
of the commissioner of human services, the commissioner shall disclose return information
regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).

(b) Data that may be disclosed are limited to data relating to the identity,
whereabouts, employment, income, and property of a person owing or alleged to be owing
an obligation of child support.

(c) The commissioner of human services may request data only for the purposes of
carrying out the child support enforcement program and to assist in the location of parents
who have, or appear to have, deserted their children. Data received may be used only
as set forth in section 256.978.

(d) The commissioner shall provide the records and information necessary to
administer the supplemental housing allowance to the commissioner of human services.

(e) At the request of the commissioner of human services, the commissioner of
revenue shall electronically match the Social Security numbers and names of participants
in the telephone assistance plan operated under sections 237.69 to 237.71, with those of
property tax refund filers, and determine whether each participant's household income is
within the eligibility standards for the telephone assistance plan.

(f) The commissioner may provide records and information collected under sections
295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid
Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law
102-234. Upon the written agreement by the United States Department of Health and
Human Services to maintain the confidentiality of the data, the commissioner may provide
records and information collected under sections 295.50 to 295.59 to the Centers for
Medicare and Medicaid Services section of the United States Department of Health and
Human Services for purposes of meeting federal reporting requirements.

(g) The commissioner may provide records and information to the commissioner of
human services as necessary to administer the early refund of refundable tax credits.

(h) The commissioner may disclose information to the commissioner of human
services new text begin as new text end necessary deleted text begin to verify income deleted text end new text begin for welfare income verification new text end for eligibility and
premium payment under the MinnesotaCare program, under section 256L.05, subdivision
2 new text begin , as well as the medical assistance program under section 256B new text end .

(i) The commissioner may disclose information to the commissioner of human
services necessary to verify whether applicants or recipients for the Minnesota family
investment program, general assistance, food support, Minnesota supplemental aid
program, and child care assistance have claimed refundable tax credits under chapter 290
and the property tax refund under chapter 290A, and the amounts of the credits.

(j) The commissioner may disclose information to the commissioner of human
services necessary to verify income for purposes of calculating parental contribution
amounts under section 252.27, subdivision 2a.

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 2014, section 270C.30, is amended to read:

270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.

The commissioner shall prescribe the content deleted text begin and deleted text end new text begin , new text end format new text begin , and manner new text end of all returns
and other forms required to be filed under a law administered by the commissioner, and
may furnish them subject to charge on application.

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 2014, section 270C.33, subdivision 5, is amended to read:

Subd. 5.

Prohibition against collection during appeal period of an order.

No
collection action can be taken on an order of assessment, or any other order imposing a
liability, including the filing of liens under section 270C.63, and no late payment penalties
may be imposed when a return has been filed for the tax type and period upon which the
order is based, during the appeal period of an order. The appeal period of an order ends:
(1) 60 days after the deleted text begin order has been mailed to the taxpayer deleted text end new text begin notice date designated new text end by the
commissioner new text begin on the order new text end ; (2) if an administrative appeal is filed under section 270C.35,
60 days after new text begin the notice date designated by the commissioner on the written new text end determination
of the administrative appeal; (3) if an appeal to Tax Court is filed under chapter 271, when
the decision of the Tax Court is made; or (4) if an appeal to Tax Court is filed and the
appeal is based upon a constitutional challenge to the tax, 60 days after final determination
of the appeal. This subdivision does not apply to a jeopardy assessment under section
270C.36, or a jeopardy collection under section 270C.36.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 5.

Minnesota Statutes 2014, section 270C.34, subdivision 2, is amended to read:

Subd. 2.

Procedure.

(a) A request for abatement of penalty under subdivision 1 or
section 289A.60, subdivision 4, or a request for abatement of interest or additional tax
charge, must be filed with the commissioner within 60 days of the new text begin notice new text end date new text begin of new text end the deleted text begin notice
was mailed to the taxpayer's last known address, stating that a deleted text end penalty deleted text begin has been imposed deleted text end new text begin
or additional tax charge. For purposes of this section, the term "notice date" means the
notice date designated by the commissioner on the order or other notice that a penalty or
additional tax charge has been imposed new text end .

(b) If the commissioner issues an order denying a request for abatement of penalty,
interest, or additional tax charge, the taxpayer may file an administrative appeal as
provided in section 270C.35 or appeal to Tax Court as provided in section 271.06.

(c) If the commissioner does not issue an order on the abatement request within
60 days from the date the request is received, the taxpayer may appeal to Tax Court as
provided in section 271.06.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 6.

Minnesota Statutes 2014, section 270C.347, subdivision 1, is amended to read:

Subdivision 1.

Checks and warrants, authority to reissue.

Notwithstanding any
other provision of law, the commissioner may, based on a showing of reasonable cause,
reissue an uncashed rebate new text begin , supplemental agricultural credit, new text end or property tax refund warrant
or check that has lapsed under any provision of law relating to rebates or under section
290A.18, subdivision 2. The authority to reissue warrants or checks under this subdivision
is limited to five years after the date of issuance of the original warrant or check.

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2014, section 270C.35, subdivision 3, is amended to read:

Subd. 3.

Notice date.

For purposes of this section, the term "notice date" means the
date deleted text begin of deleted text end new text begin designated by the commissioner on new text end the order adjusting the tax or order denying a
request for abatement, or, in the case of a denied refund, the new text begin notice new text end date deleted text begin of deleted text end new text begin designated by
the commissioner on new text end the notice of denial.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 8.

Minnesota Statutes 2014, section 270C.445, is amended by adding a
subdivision to read:

new text begin Subd. 9. new text end

new text begin Enforcement; limitations. new text end

new text begin (a) Notwithstanding any other law, the
imposition of a penalty or any other action against a tax return preparer authorized by
subdivision 6 with respect to a return may be taken by the commissioner within the period
provided by section 289A.38 to assess tax on that return.
new text end

new text begin (b) Imposition of a penalty or other action against a tax return preparer authorized
by subdivision 6 other than with respect to a return must be taken by the commissioner
within five years of the violation of statute.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax preparation services provided
after the day following final enactment.
new text end

Sec. 9.

Minnesota Statutes 2014, section 270C.446, subdivision 5, is amended to read:

Subd. 5.

Removal from list.

The commissioner shall remove the name of a tax
preparer from the list of tax preparers published under this section:

(1) when the commissioner determines that the name was included on the list in error;

(2) within deleted text begin 90 days deleted text end new text begin three years new text end after the preparer has demonstrated to the commissioner
that the preparer fully paid all fines new text begin or penalties new text end imposed, served any suspension, satisfied
any sentence imposed, new text begin successfully completed any probationary period imposed, new text end and
successfully completed any remedial actions required by the commissioner, the State
Board of Accountancy, or the Lawyers Board of Professional Responsibility; or

(3) when the commissioner has been notified that the tax preparer is deceased.

new text begin EFFECTIVE DATE. new text end

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

Sec. 10.

Minnesota Statutes 2014, section 271.06, subdivision 2, is amended to read:

Subd. 2.

Time; notice; intervention.

Except as otherwise provided by law, within
60 days after new text begin the new text end notice deleted text begin of the making and filing deleted text end new text begin date new text end of an order of the commissioner of
revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon
the commissioner and file the original, with proof of such service, with the Tax Court
administrator or with the court administrator of district court acting as court administrator
of the Tax Court; provided, that the Tax Court, for cause shown, may by written order
extend the time for appealing for an additional period not exceeding 30 days. new text begin For purposes
of this section, the term "notice date" means the notice date designated by the commissioner
on the order. new text end The notice of appeal shall be in the form prescribed by the Tax Court. Within
five days after receipt, the commissioner shall transmit a copy of the notice of appeal to
the attorney general. The attorney general shall represent the commissioner, if requested,
upon all such appeals except in cases where the attorney general has appealed in behalf of
the state, or in other cases where the attorney general deems it against the interests of the
state to represent the commissioner, in which event the attorney general may intervene or
be substituted as an appellant in behalf of the state at any stage of the proceedings.

Upon a final determination of any other matter over which the court is granted
jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney
shall file a petition or notice of appeal as provided by law with the court administrator of
district court, acting in the capacity of court administrator of the Tax Court, with proof of
service of the petition or notice of appeal as required by law and within the time required
by law. As used in this subdivision, "final determination" includes a notice of assessment
and equalization for the year in question received from the local assessor, an order of the
local board of equalization, or an order of a county board of equalization.

The Tax Court shall prescribe a filing system so that the notice of appeal or petition
filed with the district court administrator acting as court administrator of the Tax Court is
forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning
property valuation for which the assessor, a local board of equalization, a county board of
equalization or the commissioner of revenue has issued an order, the officer issuing the
order shall be notified of the filing of the appeal. The notice of appeal or petition shall be
in the form prescribed by the Tax Court.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 11.

Minnesota Statutes 2014, section 271.06, subdivision 7, is amended to read:

Subd. 7.

Rules.

Except as provided in section 278.05, subdivision 6, the Rules
of Evidence and Civil Procedure for the district court of Minnesota shall govern the
procedures in the Tax Court, where practicable. new text begin The Rules of Civil Procedure do not apply
to alter the 60-day period of time to file a notice of appeal provided in subdivision 2. new text end The
Tax Court may adopt rules under chapter 14. The rules in effect on January 1, 1989,
apply until superseded.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 12.

Minnesota Statutes 2014, section 272.02, subdivision 10, is amended to read:

Subd. 10.

Personal property used for pollution control.

Personal property used
primarily for the abatement and control of air, water, or land pollution is exempt to the
extent that it is so used, and real property is exempt if it is used primarily for abatement
and control of air, water, or land pollution as part of an agricultural operation, as a part
of a centralized treatment and recovery facility operating under a permit issued by the
Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota
Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
treatment facility and for the treatment, recovery, and stabilization of metals, oils,
chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
part of an electric generation system. For purposes of this subdivision, personal property
includes ponderous machinery and equipment used in a business or production activity
that at common law is considered real property.

Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of air,
water, or land pollution shall file an application with the commissioner of revenue. The
commissioner shall develop an electronic means to notify interested parties when electric
power generation facilities have filed an application. new text begin The commissioner shall prescribe
the content, format, and manner of the application pursuant to section 270C.30, except
that a "law administered by the commissioner" includes the property tax laws, and if an
application is made by electronic means, the taxpayer's signature is defined pursuant to
section 270C.304, except that a "law administered by the commissioner" includes the
property tax laws. new text end The Minnesota Pollution Control Agency shall upon request of the
commissioner furnish information and advice to the commissioner.

The information and advice furnished by the Minnesota Pollution Control
Agency must include statements as to whether the equipment, device, or real property
meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
Control Agency, and whether the equipment, device, or real property is installed or
operated in accordance with it. On determining that property qualifies for exemption,
the commissioner shall issue an order exempting the property from taxation. The
commissioner shall develop an electronic means to notify interested parties when
the commissioner has issued an order exempting property from taxation under this
subdivision. The equipment, device, or real property shall continue to be exempt from
taxation as long as the order issued by the commissioner remains in effect.

new text begin EFFECTIVE DATE. new text end

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

Sec. 13.

Minnesota Statutes 2014, section 272.0211, subdivision 1, is amended to read:

Subdivision 1.

Efficiency determination and certification.

An owner or operator
of a new or existing electric power generation facility, excluding wind energy conversion
systems, may apply to the commissioner of revenue for a market value exclusion on the
property as provided for in this section. This exclusion shall apply only to the market
value of the equipment of the facility, and shall not apply to the structures and the land
upon which the facility is located. The commissioner of revenue shall prescribe the deleted text begin forms deleted text end new text begin
content, format, manner, new text end and procedures for this application new text begin pursuant to section 270C.30,
except that a "law administered by the commissioner" includes the property tax laws. If
an application is made by electronic means, the taxpayer's signature is defined pursuant
to section 270C.304, except that a "law administered by the commissioner" includes the
property tax laws new text end . Upon receiving the application, the commissioner of revenue shall: (1)
request the commissioner of commerce to make a determination of the efficiency of the
applicant's electric power generation facility; and (2) shall develop an electronic means to
notify interested parties when electric power generation facilities have filed an application.
The commissioner of commerce shall calculate efficiency as the ratio of useful energy
outputs to energy inputs, expressed as a percentage, based on the performance of the
facility's equipment during normal full load operation. The commissioner must include in
this formula the energy used in any on-site preparation of materials necessary to convert
the materials into the fuel used to generate electricity, such as a process to gasify petroleum
coke. The commissioner shall use the Higher Heating Value (HHV) for all substances in
the commissioner's efficiency calculations, except for wood for fuel in a biomass-eligible
project under section 216B.2424; for these instances, the commissioner shall adjust the
heating value to allow for energy consumed for evaporation of the moisture in the wood.
The applicant shall provide the commissioner of commerce with whatever information the
commissioner deems necessary to make the determination. Within 30 days of the receipt
of the necessary information, the commissioner of commerce shall certify the findings of
the efficiency determination to the commissioner of revenue and to the applicant. The
commissioner of commerce shall determine the efficiency of the facility and certify the
findings of that determination to the commissioner of revenue every two years thereafter
from the date of the original certification.

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 2014, section 272.025, subdivision 1, is amended to read:

Subdivision 1.

Statement of exemption.

(a) Except in the case of property owned
by the state of Minnesota or any political subdivision thereof, and property exempt from
taxation under section 272.02, subdivisions 9, 10, 13, 15, 18, 20, and 22 to 25, and at
the times provided in subdivision 3, a taxpayer claiming an exemption from taxation
on property described in section 272.02, subdivisions 2 to 33, must file a statement of
exemption with the assessor of the assessment district in which the property is located.

(b) A taxpayer claiming an exemption from taxation on property described in section
272.02, subdivision 10, must file a statement of exemption with the commissioner of
revenue, on or before February 15 of each year for which the taxpayer claims an exemption.

(c) In case of sickness, absence or other disability or for good cause, the assessor
or the commissioner may extend the time for filing the statement of exemption for a
period not to exceed 60 days.

(d) The commissioner of revenue shall prescribe the deleted text begin form and contents deleted text end new text begin content,
format, and manner new text end of the statement of exemption new text begin pursuant to section 270C.30, except
that a "law administered by the commissioner" includes the property tax laws new text end .

new text begin (e) If a statement is made by electronic means, the taxpayer's signature is defined
pursuant to section 270C.304, except that a "law administered by the commissioner"
includes the property tax laws.
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. 15.

Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:

Subd. 4.

Reports.

(a) An owner of a wind energy conversion system subject to tax
under subdivision 3 shall file a report with the commissioner of revenue annually on or
before February 1 detailing the amount of electricity in kilowatt-hours that was produced
by the wind energy conversion system for the previous calendar year. The commissioner
shall prescribe the deleted text begin form deleted text end new text begin content, format, and manner new text end of the report new text begin pursuant to section
270C.30, except that a "law administered by the commissioner" includes the property tax
laws new text end . The report must contain the information required by the commissioner to determine
the tax due to each county under this section for the current year. If an owner of a wind
energy conversion system subject to taxation under this section fails to file the report
by the due date, the commissioner of revenue shall determine the tax based upon the
nameplate capacity of the system multiplied by a capacity factor of 60 percent.

new text begin (b) If a report is made by electronic means, the taxpayer's signature is defined
pursuant to section 270C.304, except that a "law administered by the commissioner"
includes the property tax laws.
new text end

deleted text begin (b) deleted text end new text begin (c) new text end On or before February 28, the commissioner of revenue shall notify the owner
of the wind energy conversion systems of the tax due to each county for the current year
and shall certify to the county auditor of each county in which the systems are located the
tax due from each owner for the current 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. 16.

Minnesota Statutes 2014, section 272.0295, subdivision 4, is amended to read:

Subd. 4.

Reports.

An owner of a solar energy generating system subject to tax
under this section shall file a report with the commissioner of revenue annually on or
before January 15 detailing the amount of electricity in megawatt-hours that was produced
by the system in the previous calendar year. The commissioner shall prescribe the deleted text begin form deleted text end new text begin
content, format, and manner new text end of the report new text begin pursuant to section 270C.30 new text end . The report must
contain the information required by the commissioner to determine the tax due to each
county under this section for the current year. If an owner of a solar energy generating
system subject to taxation under this section fails to file the report by the due date, the
commissioner of revenue shall determine the tax based upon the nameplate capacity of
the system multiplied by a capacity factor of 30 percent.

new text begin EFFECTIVE DATE. new text end

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

Sec. 17.

Minnesota Statutes 2014, section 272.115, subdivision 2, is amended to read:

Subd. 2.

Form; information required.

The certificate of value shall require
such facts and information as may be determined by the commissioner to be reasonably
necessary in the administration of the state education aid formulas. The deleted text begin form deleted text end new text begin
commissioner shall prescribe the content, format, and manner new text end of the certificate of value
deleted text begin shall be prescribed by the Department of Revenue which shall provide an adequate
supply of forms to each county auditor deleted text end new text begin pursuant to section 270C.30, except that a "law
administered by the commissioner" includes the property tax laws 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. 18.

Minnesota Statutes 2014, section 273.124, subdivision 13, is amended to read:

Subd. 13.

Homestead application.

(a) A person who meets the homestead
requirements under subdivision 1 must file a homestead application with the county
assessor to initially obtain homestead classification.

(b) deleted text begin The format and contents of a uniform homestead application shall be prescribed
by the commissioner of revenue. deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of the homestead application required to be filed under this chapter pursuant
to section 270C.30. new text end The application must clearly inform the taxpayer that this application
must be signed by all owners who occupy the property or by the qualifying relative and
returned to the county assessor in order for the property to receive homestead treatment.

(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number of each occupant who is listed as an owner
of the property on the deed of record, the name and address of each owner who does not
occupy the property, and the name and Social Security number of each owner's spouse who
occupies the property. The application must be signed by each owner who occupies the
property and by each owner's spouse who occupies the property, or, in the case of property
that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.

If a property owner occupies a homestead, the property owner's spouse may not
claim another property as a homestead unless the property owner and the property owner's
spouse file with the assessor an affidavit or other proof required by the assessor stating that
the property qualifies as a homestead under subdivision 1, paragraph (e).

Owners or spouses occupying residences owned by their spouses and previously
occupied with the other spouse, either of whom fail to include the other spouse's name
and Social Security number on the homestead application or provide the affidavits or
other proof requested, will be deemed to have elected to receive only partial homestead
treatment of their residence. The remainder of the residence will be classified as
nonhomestead residential. When an owner or spouse's name and Social Security number
appear on homestead applications for two separate residences and only one application is
signed, the owner or spouse will be deemed to have elected to homestead the residence for
which the application was signed.

(d) If residential real estate is occupied and used for purposes of a homestead by a
relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in
order for the property to receive homestead status, a homestead application must be filed
with the assessor. The Social Security number of each relative and spouse of a relative
occupying the property shall be required on the homestead application filed under this
subdivision. If a different relative of the owner subsequently occupies the property, the
owner of the property must notify the assessor within 30 days of the change in occupancy.
The Social Security number of a relative or relative's spouse occupying the property
is private data on individuals as defined by section 13.02, subdivision 12, but may be
disclosed to the commissioner of revenue, or, for the purposes of proceeding under the
Revenue Recapture Act to recover personal property taxes owing, to the county treasurer.

(e) The homestead application shall also notify the property owners that if the
property is granted homestead status for any assessment year, that same property shall
remain classified as homestead until the property is sold or transferred to another person,
or the owners, the spouse of the owner, or the relatives no longer use the property as their
homestead. Upon the sale or transfer of the homestead property, a certificate of value must
be timely filed with the county auditor as provided under section 272.115. Failure to
notify the assessor within 30 days that the property has been sold, transferred, or that the
owner, the spouse of the owner, or the relative is no longer occupying the property as a
homestead, shall result in the penalty provided under this subdivision and the property
will lose its current homestead status.

(f) If a homestead application has not been filed with the county by December 15,
the assessor shall classify the property as nonhomestead for the current assessment year
for taxes payable in the following year, provided that the owner may be entitled to receive
the homestead classification by proper application under section 375.192.

new text begin EFFECTIVE DATE. new text end

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

Sec. 19.

Minnesota Statutes 2014, section 273.371, subdivision 1, is amended to read:

Subdivision 1.

Report required.

Every electric light, power, gas, water, express,
stage, and transportation company and pipeline doing business in Minnesota shall
annually file with the commissioner on or before March 31 a report under oath setting
forth the information prescribed by the commissioner to enable the commissioner to
make valuations, recommended valuations, and equalization required under sections
273.33, 273.35, 273.36, 273.37, and 273.3711. new text begin The commissioner shall prescribe the
content, format, and manner of the report pursuant to section 270C.30, except that
a "law administered by the commissioner" includes the property tax laws. new text end If all the
required information is not available on March 31, the company or pipeline shall file the
information that is available on or before March 31, and the balance of the information
as soon as it becomes available. new text begin If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
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. 20.

Minnesota Statutes 2014, section 287.2205, is amended to read:

287.2205 TAX-FORFEITED LAND.

Before a state deed for tax-forfeited land may be issued, the deed tax must be paid
by the purchaser of tax-forfeited land whether the purchase is the result of a public
auction or private sale or a repurchase of tax-forfeited land. State agencies and local
units of government that acquire tax-forfeited land by purchase or any other means are
subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a
governmental subdivision for an authorized public use under section 282.01, subdivision
1a, new text begin for a school forest under section 282.01, subdivision 1a, new text end or for redevelopment purposes
under section 282.01, subdivision 1b.

new text begin EFFECTIVE DATE. new text end

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

Sec. 21.

Minnesota Statutes 2014, section 289A.08, is amended by adding a
subdivision to read:

new text begin Subd. 17. new text end

new text begin Format. new text end

new text begin The commissioner shall prescribe the content, format, and
manner of the returns and other documents pursuant to section 270C.30.
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. 22.

Minnesota Statutes 2014, section 289A.09, subdivision 1, is amended to read:

Subdivision 1.

Returns.

(a) An employer who is required to deduct and withhold tax
under section 290.92, subdivision 2a or 3, and a person required to deduct and withhold
tax under section 290.923, subdivision 2, must file a return with the commissioner for each
quarterly period unless otherwise prescribed by the commissioner.

(b) A person or corporation required to make deposits under section 290.9201,
subdivision 8, must file an entertainer withholding tax return with the commissioner.

(c) A person required to withhold an amount under section 290.9705, subdivision 1,
must file a return.

(d) A partnership required to deduct and withhold tax under section 290.92,
subdivision 4b, must file a return.

(e) An S corporation required to deduct and withhold tax under section 290.92,
subdivision 4c, must also file a return.

(f) deleted text begin Returns must be filed in the form and manner, and contain the information
prescribed by the commissioner deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of the returns pursuant to section 270C.30 new text end . Every return for taxes withheld
must be signed by the employer, entertainment entity, contract payor, partnership, or S
corporation, or a designee.

new text begin EFFECTIVE DATE. new text end

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

Sec. 23.

Minnesota Statutes 2014, section 289A.11, subdivision 1, is amended to read:

Subdivision 1.

Return required.

(a) Except as provided in section 289A.18,
subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for
which a return is due, a return for the preceding reporting period must be filed with the
commissioner deleted text begin in the form and manner the commissioner prescribes deleted text end new text begin . The commissioner
shall prescribe the content, format, and manner of the returns pursuant to section 270C.30 new text end .
A person making sales at retail at two or more places of business may file a consolidated
return subject to rules prescribed by the commissioner. In computing the dollar amount of
items on the return, the amounts are rounded off to the nearest whole dollar, disregarding
amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next
highest dollar.

(b) Notwithstanding this subdivision, a person who is not required to hold a sales tax
permit under chapter 297A and who makes annual purchases, for use in a trade or business,
of less than $18,500, or a person who is not required to hold a sales tax permit and who
makes purchases for personal use, that are subject to the use tax imposed by section
297A.63, may file an annual use tax return deleted text begin on a form prescribed by the commissioner deleted text end new text begin .
The commissioner shall prescribe the content, format, and manner of the return pursuant
to section 270C.30 new text end . If a person who qualifies for an annual use tax reporting period is
required to obtain a sales tax permit or makes use tax purchases, for use in a trade or
business, in excess of $18,500 during the calendar year, the reporting period must be
considered ended at the end of the month in which the permit is applied for or the purchase
in excess of $18,500 is made and a return must be filed for the preceding reporting period.

(c) Notwithstanding deleted text begin paragraph deleted text end new text begin paragraphs new text end (a) new text begin and (b) new text end , a person prohibited by the
person's religious beliefs from using electronics shall be allowed to file by mail, without
any additional fees. The filer must notify the commissioner of revenue of the intent to file
by mail on a form prescribed by the commissioner. A return filed under this paragraph
must be postmarked no later than the day the return is due in order to be considered filed
on a timely basis.

new text begin EFFECTIVE DATE. new text end

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

Sec. 24.

Minnesota Statutes 2014, section 289A.50, subdivision 7, is amended to read:

Subd. 7.

Remedies.

(a) If the taxpayer is notified by the commissioner that the
refund claim is denied in whole or in part, the taxpayer may:

(1) file an administrative appeal as provided in section 270C.35, or an appeal
with the Tax Court, within 60 days after deleted text begin issuance deleted text end new text begin the notice date new text end of the commissioner's
notice of denial; or

(2) file an action in the district court to recover the refund.

(b) An action in the district court on a denied claim for refund must be brought
within 18 months of the new text begin notice new text end date of the denial of the claim by the commissioner. new text begin For
the purposes of this section, "notice date" is defined in section 270C.35, subdivision 3.
new text end

(c) No action in the district court or the Tax Court shall be brought within six months
of the filing of the refund claim unless the commissioner denies the claim within that period.

(d) If a taxpayer files a claim for refund and the commissioner has not issued a denial
of the claim, the taxpayer may bring an action in the district court or the Tax Court at any
time after the expiration of six months from the time the claim was filed.

(e) The commissioner and the taxpayer may agree to extend the period for bringing
an action in the district court.

(f) An action for refund of tax by the taxpayer must be brought in the district court
of the district in which lies the county of the taxpayer's residence or principal place of
business. In the case of an estate or trust, the action must be brought at the principal place
of its administration. Any action may be brought in the district court for Ramsey County.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims for refund denied after
September 30, 2015.
new text end

Sec. 25.

new text begin [290B.11] FORMS. new text end

new text begin
The commissioner shall prescribe the content, format, and manner of all forms and
other documents required to be filed under this chapter pursuant to section 270C.30.
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 2014, section 290C.13, subdivision 3, is amended to read:

Subd. 3.

Notice date.

For purposes of this section, the term "notice date" means the
new text begin notice new text end date new text begin designated by the commissioner on the order or notice new text end of the determination
removing enrolled land or the new text begin notice new text end date deleted text begin of deleted text end new text begin designated by the commissioner on new text end the notice
denying an application to enroll land or denying part or all of an incentive payment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 27.

new text begin [293.15] FORMS. new text end

new text begin
The commissioner shall prescribe the content, format, and manner of all forms and
other documents required to be filed under this chapter pursuant to section 270C.30.
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. 28.

Minnesota Statutes 2014, section 295.55, subdivision 6, is amended to read:

Subd. 6.

Form of returns.

deleted text begin The estimated payments and annual return must contain
the information and be in the form prescribed by the commissioner. deleted text end new text begin The commissioner
shall prescribe the content, format, and manner of the estimated payment forms and annual
return pursuant to section 270C.30.
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. 29.

Minnesota Statutes 2014, section 296A.02, is amended by adding a
subdivision to read:

new text begin Subd. 5. new text end

new text begin Forms. new text end

new text begin The commissioner shall prescribe the content, format, and manner
of all forms and other documents required to be filed under this chapter pursuant to section
270C.30.
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. 30.

Minnesota Statutes 2014, section 296A.22, subdivision 9, is amended to read:

Subd. 9.

Abatement of penalty.

(a) The commissioner may by written order
abate any penalty imposed under this section, if in the commissioner's opinion there is
reasonable cause to do so.

(b) A request for abatement of penalty must be filed with the commissioner within
60 days of the new text begin notice new text end date new text begin of new text end the deleted text begin notice stating that a deleted text end penalty deleted text begin has been imposed was mailed
to the taxpayer's last known address deleted text end . new text begin For purposes of this section, the term "notice date"
means the notice date designated by the commissioner on the order or other notice that a
penalty has been imposed.
new text end

(c) If the commissioner issues an order denying a request for abatement of penalty,
the taxpayer may file an administrative appeal as provided in section 270C.35 or appeal to
Tax Court as provided in section 271.06. If the commissioner does not issue an order on
the abatement request within 60 days from the date the request is received, the taxpayer
may appeal to Tax Court as provided in section 271.06.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 31.

Minnesota Statutes 2014, section 296A.26, is amended to read:

296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.

In lieu of an administrative appeal under section 270C.35, any person aggrieved by
an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within
60 days from the new text begin notice new text end date of deleted text begin the notice of deleted text end the order, appeal to the Tax Court in the manner
provided under section 271.06. new text begin For purposes of this section, the term "notice date" means
the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 32.

Minnesota Statutes 2014, section 297D.02, is amended to read:

297D.02 ADMINISTRATION.

The commissioner of revenue shall administer this chapter. new text begin The commissioner shall
prescribe the content, format, and manner of all forms and other documents required to be
filed under this chapter pursuant to section 270C.30. new text end Payments required by this chapter
must be made to the commissioner on the form provided by the commissioner. Tax obligors
are not required to give their name, address, Social Security number, or other identifying
information on the form. The commissioner shall collect all taxes under this chapter.

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 2014, section 297E.02, subdivision 3, is amended to read:

Subd. 3.

Collection; disposition.

(a) Taxes imposed by this section are due
and payable to the commissioner when the gambling tax return is required to be filed.
Distributors must file their monthly sales figures with the commissioner on a form
prescribed by the commissioner. Returns covering the taxes imposed under this section
must be filed with the commissioner on or before the 20th day of the month following the
close of the previous calendar month. deleted text begin The commissioner may require that the returns be
filed via magnetic media or electronic data transfer. deleted text end new text begin The commissioner shall prescribe the
content, format, and manner of returns or other documents pursuant to section 270C.30. new text end
The proceeds, along with the revenue received from all license fees and other fees under
sections 349.11 to 349.191, 349.211, and 349.213, must be paid to the commissioner of
management and budget for deposit in the general fund.

(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by
the distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards
by the organization is exempt from taxes imposed by chapter 297A and is exempt from all
local taxes and license fees except a fee authorized under section 349.16, subdivision 8.

(c) One-half of one percent of the revenue deposited in the general fund under
paragraph (a), is appropriated to the commissioner of human services for the compulsive
gambling treatment program established under section 245.98. One-half of one percent
of the revenue deposited in the general fund under paragraph (a), is appropriated to
the commissioner of human services for a grant to the state affiliate recognized by
the National Council on Problem Gambling to increase public awareness of problem
gambling, education and training for individuals and organizations providing effective
treatment services to problem gamblers and their families, and research relating to
problem gambling. Money appropriated by this paragraph must supplement and must not
replace existing state funding for these programs.

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 2014, section 297E.04, subdivision 1, is amended to read:

Subdivision 1.

Reports of sales.

A manufacturer who sells gambling product for
use or resale in this state, or for receipt by a person or entity in this state, shall file with the
commissioner, on a form prescribed by the commissioner, a report of gambling product
sold to any person in the state, including the established governing body of an Indian tribe
recognized by the United States Department of the Interior. The report must be filed
monthly on or before the 20th day of the month succeeding the month in which the sale
was made. deleted text begin The commissioner may require that the report be submitted via magnetic
media or electronic data transfer. deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of returns or other documents pursuant to section 270C.30. new text end The commissioner
may inspect the premises, books, records, and inventory of a manufacturer without notice
during the normal business hours of the manufacturer. A person violating this section is
guilty of a misdemeanor.

new text begin EFFECTIVE DATE. new text end

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

Sec. 35.

Minnesota Statutes 2014, section 297E.05, subdivision 4, is amended to read:

Subd. 4.

Reports.

A distributor shall report monthly to the commissioner, on a form
the commissioner prescribes, its sales of each type of gambling product. This report must
be filed monthly on or before the 20th day of the month succeeding the month in which
the sale was made. deleted text begin The commissioner may require that a distributor submit the monthly
report and invoices required in this subdivision via magnetic media or electronic data
transfer. deleted text end new text begin The commissioner shall prescribe the content, format, and manner of returns or
other documents pursuant to section 270C.30.
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. 36.

Minnesota Statutes 2014, section 297E.06, subdivision 1, is amended to read:

Subdivision 1.

Reports.

An organization must file with the commissioner, on a form
prescribed by the commissioner, a report showing all gambling activity conducted by that
organization for each month. Gambling activity includes all gross receipts, prizes, all
gambling taxes owed or paid to the commissioner, all gambling expenses, and all lawful
purpose and board-approved expenditures. The report must be filed with the commissioner
on or before the 20th day of the month following the month in which the gambling activity
takes place. deleted text begin The commissioner may require that the reports be filed via magnetic media or
electronic data transfer. deleted text end new text begin The commissioner shall prescribe the content, format, and manner
of returns or other documents pursuant to section 270C.30.
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. 37.

Minnesota Statutes 2014, section 297F.09, subdivision 1, is amended to read:

Subdivision 1.

Monthly return; cigarette distributor.

On or before the 18th day
of each calendar month, a distributor with a place of business in this state shall file a
return with the commissioner showing the quantity of cigarettes manufactured or brought
in from outside the state or purchased during the preceding calendar month and the
quantity of cigarettes sold or otherwise disposed of in this state and outside this state
during that month. A licensed distributor outside this state shall in like manner file a
return showing the quantity of cigarettes shipped or transported into this state during the
preceding calendar month. deleted text begin Returns must be made in the form and manner prescribed by deleted text end
The commissioner new text begin shall prescribe the content, format, and manner of returns pursuant to
section 270C.30, new text end and new text begin the returns new text end must contain any other information required by the
commissioner. The return must be accompanied by a remittance for the full unpaid tax
liability shown by it. For distributors subject to the accelerated tax payment requirements
in subdivision 10, the return for the May liability is due two business days before June 30th
of the year and the return for the June liability is due on or before August 18th of the 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. 38.

Minnesota Statutes 2014, section 297F.23, is amended to read:

297F.23 JUDICIAL REVIEW.

In lieu of an administrative appeal under section 270C.35, a person aggrieved by an
order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60
days from the new text begin notice new text end date of deleted text begin the notice of deleted text end the order, appeal to the Tax Court in the manner
provided under section 271.06. new text begin For purposes of this section, the term "notice date" means
the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 39.

Minnesota Statutes 2014, section 297G.09, subdivision 1, is amended to read:

Subdivision 1.

Monthly returns; manufacturers, wholesalers, brewers, or
importers.

On or before the 18th day of each calendar month following the month in
which a licensed manufacturer or wholesaler first sells wine and distilled spirits within
the state, or a brewer or importer first sells or imports fermented malt beverages, or a
wholesaler knowingly acquires title to or possession of untaxed fermented malt beverages,
the licensed manufacturer, wholesaler, brewer, or importer liable for the excise tax must
file a return with the commissioner, and in addition must keep records and render reports
as required by the commissioner. deleted text begin Returns must be made in a form and manner prescribed
by the commissioner, and deleted text end new text begin The commissioner shall prescribe the content, format, and
manner of returns pursuant to section 270C.30. The returns new text end must contain any other
information required by the commissioner. Returns must be accompanied by a remittance
for the full unpaid tax liability. Returns must be filed regardless of whether a tax is due.

new text begin EFFECTIVE DATE. new text end

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

Sec. 40.

Minnesota Statutes 2014, section 297G.22, is amended to read:

297G.22 JUDICIAL REVIEW.

In lieu of an administrative appeal under this chapter, a person aggrieved by an order
of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days
from deleted text begin the date of deleted text end the notice new text begin date new text end of the order, appeal to the Tax Court in the manner provided
under section 271.06. new text begin For purposes of this section, the term "notice date" means the notice
date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 41.

Minnesota Statutes 2014, section 297I.30, is amended by adding a subdivision
to read:

new text begin Subd. 11. new text end

new text begin Format. new text end

new text begin The commissioner shall prescribe the content, format, and
manner of returns or other documents pursuant to section 270C.30.
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. 42.

Minnesota Statutes 2014, section 297I.60, subdivision 2, is amended to read:

Subd. 2.

Remedies.

(a) If the taxpayer is notified that the refund claim is denied in
whole or in part, the taxpayer may contest the denial by:

(1) filing an administrative appeal with the commissioner under section 270C.35;

(2) filing an appeal in Tax Court within 60 days of the new text begin notice new text end date of the deleted text begin notice of deleted text end
denial; or

(3) filing an action in the district court to recover the refund.

(b) An action in the district court must be brought within 18 months deleted text begin following deleted text end new text begin of new text end the
new text begin notice new text end date of the deleted text begin notice of deleted text end denial. new text begin For purposes of this section, "notice date" is defined in
section 270C.35, subdivision 3. new text end An action for refund of tax or surcharge must be brought
in the district court of the district in which lies the taxpayer's principal place of business or
in the District Court for Ramsey County. If a taxpayer files a claim for refund and the
commissioner has not issued a denial of the claim, the taxpayer may bring an action in
the district court or the Tax Court at any time after the expiration of six months from the
time the claim was filed.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims for refund denied after
September 30, 2015.
new text end

Sec. 43.

Minnesota Statutes 2014, section 469.319, subdivision 5, is amended to read:

Subd. 5.

Waiver authority.

(a) The commissioner may waive all or part of a
repayment required under subdivision 1, if the commissioner, in consultation with
the commissioner of employment and economic development and appropriate officials
from the local government units in which the qualified business is located, determines
that requiring repayment of the tax is not in the best interest of the state or the local
government units and the business ceased operating as a result of circumstances beyond
its control including, but not limited to:

(1) a natural disaster;

(2) unforeseen industry trends; or

(3) loss of a major supplier or customer.

(b)(1) The commissioner shall waive repayment required under subdivision 1a if
the commissioner has waived repayment by the operating business under subdivision 1,
unless the person that received benefits without having to operate a business in the zone
was a contributing factor in the qualified business becoming subject to repayment under
subdivision 1;

(2) the commissioner shall waive the repayment required under subdivision 1a, even
if the repayment has not been waived for the operating business if:

(i) the person that received benefits without having to operate a business in the zone
and the business that operated in the zone are not related parties as defined in section
267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and

(ii) actions of the person were not a contributing factor in the qualified business
becoming subject to repayment under subdivision 1.

(c) Requests for waiver must be made no later than 60 days after the earlier of the
notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax
statement issued under subdivision 4, paragraph (c). new text begin For purposes of this section, the term
"notice date" means the notice date designated by the commissioner on the order.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders of the commissioner of
revenue dated after September 30, 2015.
new text end