SF 3995

as introduced - 90th Legislature (2017 - 2018) Posted on 04/16/2018 03:59pm

A bill for an act
relating to taxation; property; clarifying land eligible for the sustainable forest
incentive program; amending Minnesota Statutes 2017 Supplement, section
290C.02, subdivision 6.

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

Section 1.

Minnesota Statutes 2017 Supplement, section 290C.02, subdivision 6, is amended
to read:

Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20 contiguous
acres for which the owner has implemented a forest management plan that was prepared or
updated within the past ten years by an approved plan writer. For purposes of this subdivision,
acres are considered to be contiguous even if they are separated by a road, waterway, railroad
track, or other similar intervening property. At least 50 percent of the contiguous acreage
must meet the definition of forest land in section 88.01, subdivision 7. For the purposes of
sections 290C.01 to 290C.13, forest land does not include (i) land used for residential or
agricultural purposes, (ii) land enrolled in the reinvest in Minnesota program, a state or
federal conservation reserve or easement reserve program under sections 103F.501 to
103F.531, the Minnesota agricultural property tax law under section 273.111, or land subject
to agricultural land preservation controls or restrictions as defined in section 40A.02 or
under the Metropolitan Agricultural Preserves Act under chapter 473H, (iii) any land that
becomes subject to a conservation easement funded under section 97A.056 or a comparable
permanent easement conveyed to a governmental or nonprofit entity after May 30, 2013;
or (iv) land improved with a structure; pavement, other than a paved trail under easement,
lease, or terminable license to the state of Minnesota or a political subdivision new text begin , regardless
of when the land including the paved trail was first enrolled in the program new text end ; sewer; campsite;
or any road, other than a township road, used for purposes not prescribed in the forest
management plan.

new text begin EFFECTIVE DATE. new text end

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