SF 2309

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; eliminating certain conditions 
  1.3             to payments to counties with Indian casinos of a 
  1.4             portion of revenues under tribal tax agreements; 
  1.5             amending Minnesota Statutes 1997 Supplement, section 
  1.6             270.60, subdivision 4. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1997 Supplement, section 
  1.9   270.60, subdivision 4, is amended to read: 
  1.10     Subd. 4.  [PAYMENTS TO COUNTIES.] (a) The commissioner 
  1.11  shall pay to a qualified county in which an Indian gaming casino 
  1.12  is located ten percent of the state share of all taxes generated 
  1.13  from activities on reservations and collected under a tax 
  1.14  agreement under this section with the tribal government for the 
  1.15  reservation located in the county.  If the tribe has casinos 
  1.16  located in more than one county, the payment must be divided 
  1.17  equally among the counties in which the casinos are located. 
  1.18     (b) A county qualifies for payments under this subdivision 
  1.19  only if one of the following conditions is met: 
  1.20     (1) the county's per capita income is less than 80 percent 
  1.21  of the state per capita personal income, based on the most 
  1.22  recent estimates made by the United States Bureau of Economic 
  1.23  Analysis; or 
  1.24     (2) 30 percent or more of the total market value of real 
  1.25  property in the county is exempt from ad valorem taxation. 
  1.26     (c) The commissioner shall make the payments required under 
  2.1   this subdivision by February 28 of the year following the year 
  2.2   the taxes are collected. 
  2.3      (d) (c) An amount sufficient to make the payments 
  2.4   authorized by this subdivision, not to exceed $1,100,000 in any 
  2.5   fiscal year, is annually appropriated from the general fund to 
  2.6   the commissioner.  If the authorized payments exceed the amount 
  2.7   of the appropriation, the commissioner shall proportionately 
  2.8   reduce the rate so that the total amount equals the 
  2.9   appropriation.