SF 3013

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; removing obsolete references 
  1.3             from the laws relating to taconite taxation; 
  1.4             consolidating certain definitions; amending Minnesota 
  1.5             Statutes 1996, sections 298.22, subdivision 2; 
  1.6             298.221; 298.2213, subdivision 4; 298.225, subdivision 
  1.7             1; 298.28, subdivisions 3, 4, 7, and 10; and 298.48, 
  1.8             subdivision 1; Minnesota Statutes 1997 Supplement, 
  1.9             section 298.24, subdivision 1; proposing coding for 
  1.10            new law in Minnesota Statutes, chapter 298; repealing 
  1.11            Minnesota Statutes 1996, sections 298.012; 298.21; 
  1.12            298.23; 298.34, subdivisions 1 and 4; and 298.391, 
  1.13            subdivisions 2 and 5. 
  1.14  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.15     Section 1.  [298.001] [DEFINITIONS.] 
  1.16     Subdivision 1.  [GENERALLY.] As used in this chapter, the 
  1.17  terms defined in this section have the meanings given in this 
  1.18  section. 
  1.19     Subd. 2.  [CITY.] "City" includes any home rule charter 
  1.20  city, statutory city, or any city however organized. 
  1.21     Subd. 3.  [PERSON.] "Person" means individuals, 
  1.22  fiduciaries, estates, trusts, partnerships, companies, joint 
  1.23  stock companies, corporations, and all associations. 
  1.24     Subd. 4.  [TACONITE.] "Taconite" means ferruginous chert or 
  1.25  ferruginous slate in the form of compact, siliceous rock, in 
  1.26  which the iron oxide is so finely disseminated that 
  1.27  substantially all of the iron-bearing particles of merchantable 
  1.28  grade are smaller than 20 mesh and which is not merchantable as 
  1.29  iron ore in its natural state, and which cannot be made 
  2.1   merchantable by simple methods of beneficiation involving only 
  2.2   crushing, screening, washing, jigging, drying, or any 
  2.3   combination thereof. 
  2.4      Subd. 5.  [IRON SULPHIDES.] "Iron sulphides" means chemical 
  2.5   combinations of iron and sulphur, mineralogically known as 
  2.6   pyrrhotite, pyrites or marcasite, in relatively impure 
  2.7   condition, which are not merchantable as iron ore and which 
  2.8   cannot be made merchantable by the simple methods of 
  2.9   beneficiation described in subdivision 4.  
  2.10     Subd. 6.  [SEMITACONITE.] "Semitaconite" means altered iron 
  2.11  formation, altered taconite, ferruginous chert or ferruginous 
  2.12  slate which has been oxidized and partially leached and in which 
  2.13  the iron oxide is so finely disseminated that substantially all 
  2.14  of the iron-bearing particles of merchantable grade are smaller 
  2.15  than 20 mesh and which is not merchantable as iron ore in its 
  2.16  natural state, and which cannot be made merchantable by simple 
  2.17  methods of beneficiation involving only crushing, screening, 
  2.18  washing, jigging, heavy media separation, spirals, cyclones, 
  2.19  drying, or any combination thereof.  
  2.20     Subd. 7.  [AGGLOMERATES.] "Agglomerates" means the 
  2.21  merchantable iron ore aggregates which are produced by 
  2.22  agglomeration.  
  2.23     Subd. 8.  [COMMISSIONER.] "Commissioner" means the 
  2.24  commissioner of revenue of the state of Minnesota.  
  2.25     Sec. 2.  Minnesota Statutes 1996, section 298.22, 
  2.26  subdivision 2, is amended to read: 
  2.27     Subd. 2.  There is hereby created the iron range resources 
  2.28  and rehabilitation board, consisting of 11 members, five of whom 
  2.29  shall be are state senators appointed by the subcommittee on 
  2.30  committees of the rules committee of the senate, and five of 
  2.31  whom shall be are representatives, appointed by the speaker of 
  2.32  the house of representatives, their terms of office to commence 
  2.33  on May 1, 1943, and continue until January 3rd, 1945, or until 
  2.34  their successors are appointed and qualified.  Their successors 
  2.35  The members shall be appointed each two years in the same manner 
  2.36  as the original members were appointed, in January of every 
  3.1   second odd-numbered year, commencing in January, 1945.  The 11th 
  3.2   member of said the board shall be is the commissioner of natural 
  3.3   resources of the state of Minnesota.  Vacancies on the board 
  3.4   shall be filled in the same manner as the original members were 
  3.5   chosen.  At least a majority of the legislative members of the 
  3.6   board shall be elected from state senatorial or legislative 
  3.7   districts in which over 50 percent of the residents reside 
  3.8   within a tax relief area as defined in section 273.134.  All 
  3.9   expenditures and projects made by the commissioner of iron range 
  3.10  resources and rehabilitation shall first be submitted to said 
  3.11  the iron range resources and rehabilitation board for approval 
  3.12  by at least eight board members of expenditures and projects for 
  3.13  rehabilitation purposes as provided by this section, and the 
  3.14  method, manner, and time of payment of all said funds proposed 
  3.15  to be disbursed shall be first approved or disapproved by said 
  3.16  the board.  The board shall biennially make its report to the 
  3.17  governor and the legislature on or before November 15 of each 
  3.18  even-numbered year.  The expenses of said the board shall be 
  3.19  paid by the state of Minnesota from the funds raised pursuant to 
  3.20  this section. 
  3.21     Sec. 3.  Minnesota Statutes 1996, section 298.221, is 
  3.22  amended to read: 
  3.23     298.221 [RECEIPTS FROM CONTRACTS; APPROPRIATION.] 
  3.24     (a) All moneys money paid to the state of Minnesota 
  3.25  pursuant to the terms of any contract entered into by the state 
  3.26  under authority of Laws 1941, chapter 544, section 4, or of said 
  3.27  section as amended section 298.22 and any fees which may, in the 
  3.28  discretion of the commissioner of iron range resources and 
  3.29  rehabilitation, be charged in connection with any project 
  3.30  pursuant to that section as amended, shall be deposited in the 
  3.31  state treasury to the credit of the iron range resources and 
  3.32  rehabilitation board account in the special revenue fund and are 
  3.33  hereby appropriated for the purposes of section 298.22. 
  3.34     (b) Notwithstanding section 7.09, merchandise may be 
  3.35  accepted by the commissioner of the iron range resources and 
  3.36  rehabilitation board for payment of advertising contracts if the 
  4.1   commissioner determines that the merchandise can be used for 
  4.2   special event prizes or mementos at facilities operated by the 
  4.3   board.  Nothing in this paragraph authorizes the commissioner or 
  4.4   a member of the board to receive merchandise for personal use.  
  4.5      Sec. 4.  Minnesota Statutes 1996, section 298.2213, 
  4.6   subdivision 4, is amended to read: 
  4.7      Subd. 4.  [PROJECT APPROVAL.] The board shall by August 1, 
  4.8   1987, and each year thereafter prepare a list of projects to be 
  4.9   funded from the money appropriated in this section with 
  4.10  necessary supporting information including descriptions of the 
  4.11  projects, plans, and cost estimates.  A project must not be 
  4.12  approved by the board unless it finds that:  
  4.13     (1) the project will materially assist, directly or 
  4.14  indirectly, the creation of additional long-term employment 
  4.15  opportunities; 
  4.16     (2) the prospective benefits of the expenditure exceed the 
  4.17  anticipated costs; and 
  4.18     (3) in the case of assistance to private enterprise, the 
  4.19  project will serve a sound business purpose.  
  4.20     To be proposed by the board, a project must be approved by 
  4.21  at least eight iron range resources and rehabilitation board 
  4.22  members and the commissioner of iron range resources and 
  4.23  rehabilitation.  The list of projects must be submitted to the 
  4.24  governor, who shall, by November 15 of each year, approve, 
  4.25  disapprove, or return for further consideration, each project.  
  4.26  The money for a project may be spent only upon approval of the 
  4.27  project by the governor.  The board may submit supplemental 
  4.28  projects for approval at any time.  
  4.29     Sec. 5.  Minnesota Statutes 1996, section 298.225, 
  4.30  subdivision 1, is amended to read: 
  4.31     Subdivision 1.  For distribution of taconite production tax 
  4.32  in 1987 and thereafter with respect to production in 1986 and 
  4.33  thereafter, The distribution of the taconite production tax as 
  4.34  provided in section 298.28, subdivisions 2 to 5, 6, paragraphs 
  4.35  (b) and (c), 7, and 8, shall equal the lesser of the following 
  4.36  amounts:  
  5.1      (1) the amount distributed pursuant to this section and 
  5.2   section 298.28, with respect to 1983 production if the 
  5.3   production for the year prior to the distribution year is no 
  5.4   less than 42,000,000 taxable tons.  If the production is less 
  5.5   than 42,000,000 taxable tons, the amount of the distributions 
  5.6   shall be reduced proportionately at the rate of two percent for 
  5.7   each 1,000,000 tons, or part of 1,000,000 tons by which the 
  5.8   production is less than 42,000,000 tons; or 
  5.9      (2)(i) for the distributions made pursuant to section 
  5.10  298.28, subdivisions 4, paragraphs (b) and (c), and 6, paragraph 
  5.11  (c), 50 percent of the amount distributed pursuant to this 
  5.12  section and section 298.28, with respect to 1983 production.  
  5.13     (ii) for the distributions made pursuant to section 298.28, 
  5.14  subdivision 5, paragraphs (b) and (d), 75 percent of the amount 
  5.15  distributed pursuant to this section and section 298.28, with 
  5.16  respect to 1983 production. 
  5.17     Sec. 6.  Minnesota Statutes 1997 Supplement, section 
  5.18  298.24, subdivision 1, is amended to read: 
  5.19     Subdivision 1.  (a) For concentrate produced in 1992, 1993, 
  5.20  1994, and 1995 1997, there is imposed upon taconite and iron 
  5.21  sulphides, and upon the mining and quarrying thereof, and upon 
  5.22  the production of iron ore concentrate therefrom, and upon the 
  5.23  concentrate so produced, a tax of $2.054 $2.131 per gross ton of 
  5.24  merchantable iron ore concentrate produced therefrom.  
  5.25     (b) On concentrates produced in 1997 and thereafter, an 
  5.26  additional tax is imposed equal to three cents per gross ton of 
  5.27  merchantable iron ore concentrate for each one percent that the 
  5.28  iron content of the product exceeds 72 percent, when dried at 
  5.29  212 degrees Fahrenheit. 
  5.30     (c) For concentrates produced in 1996 1998 and subsequent 
  5.31  years, the tax rate shall be equal to the preceding year's tax 
  5.32  rate plus an amount equal to the preceding year's tax rate 
  5.33  multiplied by the percentage increase in the implicit price 
  5.34  deflator from the fourth quarter of the second preceding year to 
  5.35  the fourth quarter of the preceding year, provided that, for 
  5.36  concentrates produced in 1996 only, the increase in the rate of 
  6.1   tax imposed under this section over the rate imposed for the 
  6.2   previous year may not exceed four cents per ton.  "Implicit 
  6.3   price deflator" for the gross national product means the 
  6.4   implicit price deflator prepared by the bureau of economic 
  6.5   analysis of the United States Department of Commerce.  
  6.6      (c) On concentrates produced in 1997 and thereafter, an 
  6.7   additional tax is imposed equal to three cents per gross ton of 
  6.8   merchantable iron ore concentrate for each one percent that the 
  6.9   iron content of the product exceeds 72 percent, when dried at 
  6.10  212 degrees Fahrenheit. 
  6.11     (d) The tax shall be imposed on the average of the 
  6.12  production for the current year and the previous two years.  The 
  6.13  rate of the tax imposed will be the current year's tax rate.  
  6.14  This clause shall not apply in the case of the closing of a 
  6.15  taconite facility if the property taxes on the facility would be 
  6.16  higher if this clause and section 298.25 were not applicable.  
  6.17     (e) If the tax or any part of the tax imposed by this 
  6.18  subdivision is held to be unconstitutional, a tax 
  6.19  of $2.054 $2.141 per gross ton of merchantable iron ore 
  6.20  concentrate produced shall be imposed.  
  6.21     (f) Consistent with the intent of this subdivision to 
  6.22  impose a tax based upon the weight of merchantable iron ore 
  6.23  concentrate, the commissioner of revenue may indirectly 
  6.24  determine the weight of merchantable iron ore concentrate 
  6.25  included in fluxed pellets by subtracting the weight of the 
  6.26  limestone, dolomite, or olivine derivatives or other basic flux 
  6.27  additives included in the pellets from the weight of the 
  6.28  pellets.  For purposes of this paragraph, "fluxed pellets" are 
  6.29  pellets produced in a process in which limestone, dolomite, 
  6.30  olivine, or other basic flux additives are combined with 
  6.31  merchantable iron ore concentrate.  No subtraction from the 
  6.32  weight of the pellets shall be allowed for binders, mineral and 
  6.33  chemical additives other than basic flux additives, or moisture. 
  6.34     (g)(1) Notwithstanding any other provision of this 
  6.35  subdivision, for the first two years of a plant's production of 
  6.36  direct reduced ore, no tax is imposed under this section.  As 
  7.1   used in this paragraph, "direct reduced ore" is ore that results 
  7.2   in a product that has an iron content of at least 75 percent.  
  7.3   For the third year of a plant's production of direct reduced 
  7.4   ore, the rate to be applied to direct reduced ore is 25 percent 
  7.5   of the rate otherwise determined under this subdivision.  For 
  7.6   the fourth such production year, the rate is 50 percent of the 
  7.7   rate otherwise determined under this subdivision; for the fifth 
  7.8   such production year, the rate is 75 percent of the rate 
  7.9   otherwise determined under this subdivision; and for all 
  7.10  subsequent production years, the full rate is imposed. 
  7.11     (2) Subject to clause (1), production of direct reduced ore 
  7.12  in this state is subject to the tax imposed by this section, but 
  7.13  if that production is not produced by a producer of taconite or 
  7.14  iron sulfides, the production of taconite or iron sulfides 
  7.15  consumed in the production of direct reduced iron in this state 
  7.16  is not subject to the tax imposed by this section on taconite or 
  7.17  iron sulfides. 
  7.18     Sec. 7.  Minnesota Statutes 1996, section 298.28, 
  7.19  subdivision 3, is amended to read: 
  7.20     Subd. 3.  [CITIES; TOWNS.] (a) 12.5 cents per taxable ton, 
  7.21  less any amount distributed under subdivision 8, and paragraph 
  7.22  (b), must be allocated to the taconite municipal aid account to 
  7.23  be distributed as provided in section 298.282. 
  7.24     (b) An amount must be allocated to towns or cities that is 
  7.25  annually certified by the county auditor of a county containing 
  7.26  a taconite tax relief area within which there is (1) an 
  7.27  organized township if, as of January 2, 1982, more than 75 
  7.28  percent of the assessed valuation of the township consists of 
  7.29  iron ore or (2) a city if, as of January 2, 1980, more than 75 
  7.30  percent of the assessed valuation of the city consists of iron 
  7.31  ore.  
  7.32     (c) The amount allocated under paragraph (b) will be the 
  7.33  portion of a township's or city's certified levy equal to the 
  7.34  proportion of (1) the difference between 50 percent of January 
  7.35  2, 1982, assessed value in the case of a township and 50 percent 
  7.36  of the January 2, 1980, assessed value in the case of a city and 
  8.1   its current assessed value to (2) the sum of its current 
  8.2   assessed value plus the difference determined in (1), provided 
  8.3   that the amount distributed shall not exceed $55 per capita in 
  8.4   the case of a township or $75 per capita in the case of a city.  
  8.5   For purposes of this limitation, population will be determined 
  8.6   according to the 1980 decennial census conducted by the United 
  8.7   States Bureau of the Census.  If the current assessed value of 
  8.8   the township exceeds 50 percent of the township's January 2, 
  8.9   1982, assessed value, or if the current assessed value of the 
  8.10  city exceeds 50 percent of the city's January 2, 1980, assessed 
  8.11  value, this paragraph shall not apply.  For purposes of this 
  8.12  paragraph, "assessed value," when used in reference to years 
  8.13  other than 1980 or 1982, means, for distributions for production 
  8.14  year 1989, production taxes payable in 1990, the appropriate net 
  8.15  tax capacities multiplied by 8.2 and for distributions for 
  8.16  production year 1990 and thereafter, production taxes payable in 
  8.17  1991 and thereafter, the appropriate net tax capacities 
  8.18  multiplied by 10.2. 
  8.19     Sec. 8.  Minnesota Statutes 1996, section 298.28, 
  8.20  subdivision 4, is amended to read: 
  8.21     Subd. 4.  [SCHOOL DISTRICTS.] (a) 27.5 cents per taxable 
  8.22  ton plus the increase provided in paragraph (d) must be 
  8.23  allocated to qualifying school districts to be distributed, 
  8.24  based upon the certification of the commissioner of revenue, 
  8.25  under paragraphs (b) and (c). 
  8.26     (b) 5.5 cents per taxable ton must be distributed to the 
  8.27  school districts in which the lands from which taconite was 
  8.28  mined or quarried were located or within which the concentrate 
  8.29  was produced.  The distribution must be based on the 
  8.30  apportionment formula prescribed in subdivision 2. 
  8.31     (c)(i) 22 cents per taxable ton, less any amount 
  8.32  distributed under paragraph (e), shall be distributed to a group 
  8.33  of school districts comprised of those school districts in which 
  8.34  the taconite was mined or quarried or the concentrate produced 
  8.35  or in which there is a qualifying municipality as defined by 
  8.36  section 273.134 in direct proportion to school district indexes 
  9.1   as follows:  for each school district, its pupil units 
  9.2   determined under section 124.17 for the prior school year shall 
  9.3   be multiplied by the ratio of the average adjusted net tax 
  9.4   capacity per pupil unit for school districts receiving aid under 
  9.5   this clause as calculated pursuant to chapter 124A for the 
  9.6   school year ending prior to distribution to the adjusted net tax 
  9.7   capacity per pupil unit of the district.  Each district shall 
  9.8   receive that portion of the distribution which its index bears 
  9.9   to the sum of the indices for all school districts that receive 
  9.10  the distributions.  
  9.11     (ii) Notwithstanding clause (i), each school district that 
  9.12  receives a distribution under sections 298.018; 298.23 to 
  9.13  298.28, exclusive of any amount received under this clause; 
  9.14  298.34 to 298.39; 298.391 to 298.396; 298.405; or any law 
  9.15  imposing a tax on severed mineral values that is less than the 
  9.16  amount of its levy reduction under section 124.918, subdivision 
  9.17  8, for the second year prior to the year of the distribution 
  9.18  shall receive a distribution equal to the difference; the amount 
  9.19  necessary to make this payment shall be derived from 
  9.20  proportionate reductions in the initial distribution to other 
  9.21  school districts under clause (i).  
  9.22     (d) Any school district described in paragraph (c) where a 
  9.23  levy increase pursuant to section 124A.03, subdivision 2, is 
  9.24  authorized by referendum, shall receive a distribution according 
  9.25  to the following formula.  In 1994, the amount distributed per 
  9.26  ton shall be equal to the amount per ton distributed in 1991 
  9.27  under this paragraph increased in the same proportion as the 
  9.28  increase between the fourth quarter of 1989 and the fourth 
  9.29  quarter of 1992 in the implicit price deflator as defined in 
  9.30  section 298.24, subdivision 1 in 1998 of 21.2 cents per ton.  On 
  9.31  July 15, 1995, and subsequent years 1999, and of each year 
  9.32  thereafter, the increase over the amount established for the 
  9.33  prior year shall be determined according to the increase in the 
  9.34  implicit price deflator as provided in section 298.24, 
  9.35  subdivision 1.  Each district shall receive the product of: 
  9.36     (i) $175 times the pupil units identified in section 
 10.1   124.17, subdivision 1, enrolled in the second previous year or 
 10.2   the 1983-1984 school year, whichever is greater, less the 
 10.3   product of 1.8 percent times the district's taxable net tax 
 10.4   capacity in the second previous year; times 
 10.5      (ii) the lesser of: 
 10.6      (A) one, or 
 10.7      (B) the ratio of the sum of the amount certified pursuant 
 10.8   to section 124A.03, subdivision 1g, in the previous year, plus 
 10.9   the amount certified pursuant to section 124A.03, subdivision 
 10.10  1i, in the previous year, plus the referendum aid according to 
 10.11  section 124A.03, subdivision 1h, for the current year, plus an 
 10.12  amount equal to the reduction under section 124A.03, subdivision 
 10.13  3b, to the product of 1.8 percent times the district's taxable 
 10.14  net tax capacity in the second previous year. 
 10.15     If the total amount provided by paragraph (d) is 
 10.16  insufficient to make the payments herein required then the 
 10.17  entitlement of $175 per pupil unit shall be reduced uniformly so 
 10.18  as not to exceed the funds available.  Any amounts received by a 
 10.19  qualifying school district in any fiscal year pursuant to 
 10.20  paragraph (d) shall not be applied to reduce general education 
 10.21  aid which the district receives pursuant to section 124A.23 or 
 10.22  the permissible levies of the district.  Any amount remaining 
 10.23  after the payments provided in this paragraph shall be paid to 
 10.24  the commissioner of iron range resources and rehabilitation who 
 10.25  shall deposit the same in the taconite environmental protection 
 10.26  fund and the northeast Minnesota economic protection trust fund 
 10.27  as provided in subdivision 11. 
 10.28     Each district receiving money according to this paragraph 
 10.29  shall reserve $25 times the number of pupil units in the 
 10.30  district.  It may use the money for early childhood programs or 
 10.31  for outcome-based learning programs that enhance the academic 
 10.32  quality of the district's curriculum.  The outcome-based 
 10.33  learning programs must be approved by the commissioner of 
 10.34  children, families, and learning. 
 10.35     (e) There shall be distributed to any school district the 
 10.36  amount which the school district was entitled to receive under 
 11.1   section 298.32 in 1975. 
 11.2      Sec. 9.  Minnesota Statutes 1996, section 298.28, 
 11.3   subdivision 7, is amended to read: 
 11.4      Subd. 7.  [IRON RANGE RESOURCES AND REHABILITATION BOARD.] 
 11.5   Three For the 1998 distribution, 6.5 cents per taxable ton shall 
 11.6   be paid to the iron range resources and rehabilitation board for 
 11.7   the purposes of section 298.22.  The amount determined in this 
 11.8   subdivision shall be increased in 1981 and subsequent years 
 11.9   prior to 1988 in the same proportion as the increase in the 
 11.10  steel mill products index as provided in section 298.24, 
 11.11  subdivision 1, and shall be increased in 1989, 1990, and 1991 
 11.12  according to the increase in the implicit price deflator as 
 11.13  provided in section 298.24, subdivision 1.  In 1992 and 1993, 
 11.14  the amount distributed per ton shall be the same as the amount 
 11.15  distributed per ton in 1991.  In 1994, the amount distributed 
 11.16  shall be the distribution per ton for 1991 increased in the same 
 11.17  proportion as the increase between the fourth quarter of 1989 
 11.18  and the fourth quarter of 1992 in the implicit price deflator as 
 11.19  defined in section 298.24, subdivision 1.  That amount shall be 
 11.20  increased in 1995 1999 and subsequent years in the same 
 11.21  proportion as the increase in the implicit price deflator as 
 11.22  provided in section 298.24, subdivision 1.  The amount 
 11.23  distributed in 1988 shall be increased according to the increase 
 11.24  that would have occurred in the rate of tax under section 298.24 
 11.25  if the rate had been adjusted according to the implicit price 
 11.26  deflator for 1987 production.  The amount distributed pursuant 
 11.27  to this subdivision shall be expended within or for the benefit 
 11.28  of a tax relief area defined in section 273.134.  No part of the 
 11.29  fund provided in this subdivision may be used to provide loans 
 11.30  for the operation of private business unless the loan is 
 11.31  approved by the governor. 
 11.32     Sec. 10.  Minnesota Statutes 1996, section 298.28, 
 11.33  subdivision 10, is amended to read: 
 11.34     Subd. 10.  [INCREASE.] The amounts determined under 
 11.35  subdivisions 6, paragraph (a), and 9 shall be increased in 1979 
 11.36  and subsequent years prior to 1988 in the same proportion as the 
 12.1   increase in the steel mill products index as provided in section 
 12.2   298.24, subdivision 1.  The amount distributed in 1988 shall be 
 12.3   increased according to the increase that would have occurred in 
 12.4   the rate of tax under section 298.24 if the rate had been 
 12.5   adjusted according to the implicit price deflator for 1987 
 12.6   production.  Those amounts shall be increased in 1989, 1990, and 
 12.7   1991 in the same proportion as the increase in the implicit 
 12.8   price deflator as provided in section 298.24, subdivision 1.  In 
 12.9   1992 and 1993, the amounts determined under subdivisions 6, 
 12.10  paragraph (a), and 9, shall be the distribution per ton 
 12.11  determined for distribution in 1991.  In 1994, the amounts 
 12.12  determined under subdivisions 6, paragraph (a), and 9, shall be 
 12.13  the distribution per ton determined for distribution in 1991 
 12.14  increased in the same proportion as the increase between the 
 12.15  fourth quarter of 1989 and the fourth quarter of 1992 in the 
 12.16  implicit price deflator as defined in section 298.24, 
 12.17  subdivision 1.  Those amounts shall be increased in 1995 and 
 12.18  subsequent years in the same proportion as the increase in the 
 12.19  implicit price deflator as provided in section 298.24, 
 12.20  subdivision 1.  
 12.21     The distributions per ton determined under subdivisions 5, 
 12.22  paragraphs (b) and (d), and 6, paragraphs (b) and (c) for 
 12.23  distribution in 1988 and subsequent years shall be the 
 12.24  distribution per ton determined for distribution in 1987. 
 12.25     Sec. 11.  Minnesota Statutes 1996, section 298.48, 
 12.26  subdivision 1, is amended to read: 
 12.27     Subdivision 1.  [ANNUAL FILING.] By April 1 each year, 
 12.28  every owner or lessee of mineral rights who, in respect thereto, 
 12.29  has engaged in any exploration for or mining of taconite, 
 12.30  semitaconite, or iron-sulphide shall, within six months of June 
 12.31  3, 1977, file with the commissioner of revenue all data of the 
 12.32  following kinds in the possession or under the control of the 
 12.33  owner or lessee which was acquired prior to January 1, 1977 
 12.34  during the preceding calendar year: 
 12.35     (a) Maps and other records indicating the location, 
 12.36  character and extent of exploration for taconite, semitaconite, 
 13.1   or iron-sulphides; 
 13.2      (b) Logs, notes and other records indicating the nature of 
 13.3   minerals encountered during the course of exploration; 
 13.4      (c) The results of any analyses of metallurgical tests or 
 13.5   samples taken in connection with exploration; 
 13.6      (d) The ultimate pit layout and the supporting cross 
 13.7   sections; and 
 13.8      (e) Any other data which the commissioner of revenue may 
 13.9   determine to be relevant to the determination of the location, 
 13.10  nature, extent, quality or quantity of unmined ores of said 
 13.11  minerals.  The commissioner of revenue shall have the power to 
 13.12  may compel submission of the data.  The court administrator of 
 13.13  any court of record, upon demand of the commissioner, shall 
 13.14  issue a subpoena for the production of any data before the 
 13.15  commissioner.  Disobedience of subpoenas issued under this 
 13.16  section shall be punished by the district court of the district 
 13.17  in which the subpoena is issued as for a contempt of the 
 13.18  district court.  By April 1 of each succeeding year every owner 
 13.19  or lessee of mineral rights shall file with the commissioner of 
 13.20  revenue all such data acquired during the preceding calendar 
 13.21  year. 
 13.22     Sec. 12.  [REPEALER.] 
 13.23     Minnesota Statutes 1996, sections 298.012; 298.21; 298.23; 
 13.24  298.34, subdivisions 1 and 4; and 298.391, subdivisions 2 and 5, 
 13.25  are repealed.