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SF 2245

as introduced - 89th Legislature (2015 - 2016) Posted on 04/05/2016 09:06am

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

Current Version - as introduced

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A bill for an act
relating to commerce; establishing an economic relief program; transferring
money from the game and fish fund and natural resources fund to the general
fund; authorizing special property tax abatement aid; appropriating money.

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

Section 1. new text beginMILLE LACS LAKE AREA ECONOMIC RELIEF PROGRAM.
new text end

new text begin (a) Mille Lacs County must develop and operate a Mille Lacs Lake area economic
relief program to assist businesses adversely affected by the early closing of the 2015
walleye fishing season on Mille Lacs Lake on August 3, 2015.
new text end

new text begin (b) The economic relief program established under this section may include grants,
including grants for broadband development within the purpose of Minnesota Statutes,
section 116J.395, subdivision 2; interest-free loans; or tourism promotion. Loans or grants
available under this section may not exceed $100,000 per business per year.
new text end

new text begin (c) To qualify for assistance under this section, a business must:
new text end

new text begin (1) be located within Aitkin, Crow Wing, or Mille Lacs County;
new text end

new text begin (2) document a reduction in gross receipts of at least five percent compared to
2014; and
new text end

new text begin (3) be a business in one of the following industries, as defined within the North
American Industry Classification System: lodging, restaurants, bars, amusement and
recreation, food and beverages retail, sporting goods, miscellaneous retail, general retail,
museums, historical sites, health and personal care, gas station, general merchandise,
business and professional membership, movies, or nonstore retailer, as determined by
Mille Lacs County in consultation with the commissioner of employment and economic
development.
new text end

new text begin (d) Mille Lacs County may establish grant and loan application requirements,
duration, terms, and repayment requirements.
new text end

new text begin (e) The commissioner of employment and economic development must annually
audit Mille Lacs County's compliance with the provisions of this section, and Mille Lacs
County must comply with all requests made by the commissioner under this paragraph.
new text end

Sec. 2. new text beginIN-LIEU SALES TAX DIVERSION; TRANSFER.
new text end

new text begin Notwithstanding Minnesota Statutes, section 297A.94, paragraph (e), prior to the
deposit of any revenue, including interest and penalties under Minnesota Statutes, section
297A.94, paragraph (e), clauses (1) to (5), $12,000,000 in fiscal year 2017, $12,000,000 in
fiscal year 2018, and $12,000,000 in fiscal year 2019 must be transferred to the general
fund. This is a onetime transfer.
new text end

Sec. 3. new text beginAPPROPRIATION; MILLE LACS LAKE AREA ECONOMIC RELIEF.
new text end

new text begin $5,200,000 in fiscal year 2017, $6,000,000 in fiscal year 2018, and $6,000,000
in fiscal year 2019 are appropriated from the general fund to the commissioner of
employment and economic development for a grant to Mille Lacs County to develop
and operate the Mille Lacs Lake area economic relief program established in section 1.
This is a onetime appropriation.
new text end

Sec. 4. new text beginMILLE LACS LAKE AREA PROPERTY TAX ABATEMENTS;
ABATEMENT AID.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 375.192, the county boards of
Aitkin, Crow Wing, and Mille Lacs Counties may grant an abatement of net tax for taxes
payable in 2016, 2017, and 2018, provided that:
new text end

new text begin (1) the property is classified as 1c, 3a, 4c(1), 4c(10), or 4c(11);
new text end

new text begin (2) the taxpayer submits a written application to the county assessor prior to July 1,
2016; and
new text end

new text begin (3) the taxpayer meets the criteria established in section 1, paragraph (c), clauses
(1) to (3).
new text end

new text begin (b) The abatement may not exceed a percentage of net tax equal to the percentage
reduction in gross receipts in the current year compared to 2014.
new text end

new text begin (c) An appeal may not be taken to the Tax Court from any order of the county board
made in the exercise of the discretionary authority granted in this section.
new text end

new text begin (d) If an application for abatement is made under this section after payment of all
or a portion of the taxes being abated, the portion already paid shall be refunded to the
taxpayer by the county treasurer as soon as practicable.
new text end

new text begin (e) If the county grants an abatement under paragraph (a), the tax attributable to the
state general tax is also abated.
new text end

new text begin (f) The county auditor shall certify the abatements granted under this section to the
commissioner of revenue for reimbursement to each taxing jurisdiction in which the
affected property is located. The commissioner shall make the payments to the taxing
jurisdictions containing the property, other than school districts, at the time distributions
are made under Minnesota Statutes, section 473H.10, subdivision 3. Reimbursements to
school districts shall be made as provided in Minnesota Statutes, section 273.1392.
new text end

new text begin (g) $6,000,000 in fiscal year 2017, $6,000,000 in fiscal year 2018, and $6,000,000 in
fiscal year 2019 are appropriated from the general fund to the commissioner of revenue
for Mille Lacs Lake area abatement aid payments to local governments for abatements
authorized under paragraph (a). This is a onetime appropriation.
new text end

new text begin (h) The commissioner of revenue must annually audit Mille Lacs County's
compliance with the provisions of this section and Mille Lacs County must comply with
all requests made by the commissioner under this paragraph.
new text end

Sec. 5. new text beginAPPROPRIATION; MALONE ISLAND BRIDGE.
new text end

new text begin $800,000 in fiscal year 2017 is appropriated from the general fund to the
commissioner of transportation for a grant to the city of Isle for demolition and
construction necessary to replace the Malone Island Bridge, including the replacement
of accompanying water and sewer lines.
new text end