Minnesota Legislature
SF 45
as introduced - 90th Legislature (2017 - 2018) Posted on 01/13/2017 08:43am
3.17 3.18
3.19 3.20 3.21 3.22 3.23 3.24
3.25 3.26
3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35
3.36
4.1 4.2 4.3 4.4 4.5
4.6
4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24
5.25 5.26
5.27 5.28 5.29 5.30 5.31 5.32 5.33 5.34 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12 6.13 6.14
6.15
6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25
7.26
7.27 7.28 7.29 7.30 7.31 7.32 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31 8.32 8.33 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19
9.20
9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 9.32 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15
10.16
10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30
10.31
11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 11.9
11.10
11.11 11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18
12.19 12.20
12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 13.1 13.2 13.3 13.4 13.5 13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27
13.28
14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21
14.22
14.23 14.24 14.25 14.26 14.27 14.28 14.29 14.30 14.31 14.32 14.33 14.34 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23 15.24
15.25 15.26
15.27 15.28 15.29 15.30 15.31 15.32 15.33 15.34 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15
16.16 16.17
16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 16.34 17.1 17.2 17.3
17.4 17.5
17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23
17.24 17.25
17.26 17.27 17.28 17.29 17.30 17.31 17.32 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26 18.27 18.28 18.29 18.30 18.31 18.32 18.33 18.34 18.35 18.36 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28
19.29
19.30 19.31 19.32 19.33 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8
20.9 20.10
20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30
20.31
21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30
21.31 21.32
22.1 22.2 22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10 22.11 22.12 22.13 22.14 22.15 22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24 22.25 22.26 22.27 22.28 22.29 22.30 22.31 22.32 22.33 22.34 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 23.31 23.32 23.33 24.1 24.2 24.3 24.4
24.5 24.6
24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33 24.34 25.1 25.2
25.3
25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13
25.14 25.15
25.16 25.17 25.18 25.19 25.20 25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12
26.13
26.14 26.15 26.16 26.17 26.18 26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 27.1 27.2 27.3
27.4
27.5 27.6 27.7 27.8 27.9 27.10 27.11
27.12 27.13 27.14
27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25
27.26 27.27 27.28
27.29 27.30 27.31 28.1 28.2 28.3 28.4
28.5 28.6 28.7
28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26
28.27 28.28 28.29
28.30 28.31 28.32 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11
29.12 29.13 29.14
29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24
29.25 29.26 29.27
29.28 29.29 29.30 29.31 29.32 29.33 30.1 30.2 30.3 30.4
30.5
30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20
30.21 30.22
30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9
31.10 31.11
31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 31.33 32.1 32.2 32.3 32.4 32.5 32.6 32.7
32.8
32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 33.33 33.34 33.35 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9
34.10
34.11 34.12
34.13
34.14 34.15
34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27
34.28
34.29 34.30 34.31 35.1 35.2 35.3 35.4 35.5 35.6 35.7
35.8
35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30
35.31
36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10
36.11
36.12 36.13 36.14 36.15 36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27
36.28
37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 37.32 37.33 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9 40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22
40.23
40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 41.1 41.2
41.3
41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19
41.20
41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9
43.10
43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33 44.34
45.1
45.2 45.3 45.4 45.5 45.6
45.7 45.8
45.9 45.10 45.11 45.12 45.13
45.14 45.15
45.16 45.17 45.18 45.19 45.20
45.21 45.22 45.23
45.24 45.25 45.26 45.27 45.28 45.29 45.30 46.1 46.2 46.3 46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17
46.18 46.19 46.20
46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32
46.33
47.1 47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21
47.22
47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13 48.14 48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22 48.23 48.24 48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32 48.33 48.34 49.1 49.2 49.3
49.4 49.5
49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24
49.25 49.26 49.27
49.28 49.29 49.30 49.31 49.32 50.2 50.1 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10
50.11
50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20
50.21
50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31
50.32
51.1 51.2 51.3 51.4
51.5
51.6 51.7
51.8
51.9 51.10
51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12
52.13 52.14
52.15 52.16 52.17 52.18 52.19 52.20 52.21
52.22 52.23
52.24 52.25 52.26 52.27
52.28
53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 53.33 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10
54.11 54.12 54.13
54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28 54.29 54.30 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14
55.15 55.16 55.17
55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25
55.26 55.27 55.28
55.29 55.30 55.31 56.1 56.2
56.3 56.4 56.5
56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16
56.17 56.18
56.19 56.20 56.21 56.22 56.23 56.24 56.25
56.26 56.27
56.28 56.29 56.30 56.31 56.32 57.1 57.2 57.3 57.4
57.5 57.6
57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22
57.23 57.24
57.25 57.26 57.27 57.28 57.29
57.30 57.31 58.1 58.2
58.3 58.4 58.5 58.6 58.7
58.8 58.9
58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19
60.20 60.21
60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 60.32 60.33 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 61.33 62.1 62.2 62.3 62.4 62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14
62.15 62.16
62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29
62.30 62.31
63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 64.34 64.35 65.1 65.2 65.3 65.4 65.5 65.6
65.7 65.8
65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18 65.19 65.20 65.21
65.22 65.23
65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 66.1 66.2 66.3 66.4 66.5 66.6
66.7 66.8
66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29 66.30 66.31 67.1 67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16 67.17 67.18 67.19 67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27 67.28 67.29 67.30 67.31 68.1 68.2 68.3 68.4 68.5
68.6 68.7
68.8 68.9 68.10 68.11 68.12 68.13 68.14 68.15
68.16 68.17
68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 69.1 69.2 69.3 69.4 69.5
69.6 69.7
69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 70.1 70.2 70.3 70.4 70.5 70.6 70.7
70.8 70.9
70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21 70.22 70.23 70.24 70.25 70.26 70.27 70.28 70.29 70.30 70.31 70.32 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 72.1 72.2 72.3 72.4 72.5 72.6 72.7
72.8 72.9
72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21
73.22 73.23
73.24 73.25 73.26 73.27 73.28 73.29 73.30 73.31 73.32 73.33 74.1 74.2 74.3 74.4
74.5 74.6
74.7 74.8 74.9 74.10 74.11 74.12
74.13
74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 75.1 75.2 75.3 75.4 75.5 75.6
75.7 75.8
75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25
76.26 76.27
76.28 76.29 76.30
77.1 77.2 77.3
77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32
79.1 79.2
79.3 79.4
79.5 79.6 79.7 79.8
79.9 79.10 79.11 79.12
79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25
79.26
79.27 79.28 79.29 79.30 79.31 80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12
80.13
80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21
80.22
80.23 80.24
80.25 80.26
80.27 80.28
80.29 80.30 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8
81.9 81.10
81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12 82.13 82.14 82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 83.32 84.1 84.2 84.3 84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31 84.32 85.1 85.2 85.3 85.4 85.5 85.6
85.7
85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28 85.29 85.30 85.31 85.32 85.33 86.1 86.2 86.3 86.4 86.5 86.6
86.7 86.8 86.9 86.10 86.11 86.12 86.13 86.14 86.15 86.16 86.17
86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 88.1 88.2 88.3
88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21 88.22
88.23 88.24 88.25 88.26 88.27 88.28 88.29 88.30 88.31 88.32
89.1 89.2
89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12
89.13 89.14
89.15 89.16 89.17 89.18 89.19
89.20
89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 90.1 90.2 90.3 90.4
90.5 90.6
90.7 90.8 90.9 90.10 90.11 90.12
90.13 90.14
90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25
91.26 91.27
91.28 91.29 91.30 91.31 91.32 91.33 92.1 92.2 92.3
92.4 92.5
92.6 92.7 92.8 92.9 92.10 92.11 92.12
92.13 92.14
92.15 92.16 92.17 92.18 92.19 92.20 92.21 92.22 92.23 92.24
92.25 92.26
92.27 92.28 92.29 92.30 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22 93.23 93.24 93.25 93.26 93.27 93.28 93.29 93.30 93.31 94.1 94.2 94.3 94.4 94.5 94.6 94.7 94.8 94.9 94.10 94.11 94.12 94.13 94.14
94.15 94.16 94.17 94.18
94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29 94.30 94.31 95.1 95.2 95.3 95.4 95.5 95.6
95.7 95.8 95.9 95.10 95.11
95.12 95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21
95.22 95.23
95.24 95.25 95.26 95.27 95.28 95.29 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16
96.17
96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 97.1 97.2 97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20
97.21 97.22 97.23
97.24 97.25 97.26 97.27 97.28 97.29 97.30 97.31 97.32 97.33 97.34 98.1 98.2 98.3 98.4 98.5 98.6 98.7 98.8 98.9 98.10 98.11
98.12 98.13 98.14
98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27 98.28 98.29 98.30 98.31 98.32 98.33 98.34 99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14
99.15 99.16 99.17
99.18 99.19 99.20 99.21 99.22 99.23 99.24 99.25
99.26 99.27
99.28 99.29 99.30 99.31 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15
100.16 100.17
100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 101.1 101.2 101.3 101.4 101.5 101.6
101.7 101.8 101.9
101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17
101.18 101.19
101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 102.1 102.2
102.3 102.4 102.5 102.6
102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25
103.26 103.27 103.28
103.29 103.30 103.31 103.32 103.33 103.34 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30
104.31 104.32 104.33
105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10
105.11
105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 106.1 106.2
106.3 106.4
106.5 106.6 106.7 106.8
106.9
106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21
106.22 106.23
106.24 106.25 106.26 106.27 106.28 106.29
107.1 107.2
107.3 107.4 107.5 107.6 107.7 107.8
107.9 107.10
107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26
107.27 107.28
107.29 107.30 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9
108.10 108.11
108.12 108.13 108.14 108.15 108.16
108.17 108.18
108.19 108.20 108.21 108.22 108.23
108.24 108.25
108.26 108.27 108.28 108.29
109.1 109.2
109.3 109.4 109.5 109.6
109.7 109.8
109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 110.1 110.2 110.3 110.4
110.5 110.6
110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24
110.25 110.26
110.27 110.28 110.29 110.30 110.31 110.32 111.1 111.2 111.3 111.4 111.5
111.6 111.7
111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26
111.27 111.28
111.29 111.30 111.31 111.32 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17
112.18 112.19
112.20 112.21 112.22 112.23 112.24
112.25 112.26
112.27 112.28 112.29 112.30 112.31 112.32
113.1 113.2
113.3 113.4 113.5 113.6 113.7 113.8
113.9 113.10
113.11 113.12 113.13 113.14
113.15
113.16 113.17 113.18 113.19 113.20
113.21
113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 114.1 114.2 114.3 114.4 114.5 114.6
114.7
114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17
114.18
114.19 114.20 114.21 114.22 114.23
114.24
114.25 114.26 114.27 114.28 114.29 114.30 114.31 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11
115.12
115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25
115.26
115.27 115.28 115.29 115.30 116.1 116.2
116.3
116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26
116.27 116.28
116.29 116.30 116.31
117.1
117.2 117.3
117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15
117.16
117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23
118.24 118.25
118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 118.34 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14
119.15
119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20
120.21 120.22
120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28
123.29
124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9
124.10
124.11 124.12
124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25
124.26
124.27 124.28 124.29 124.30 124.31 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19
126.20
126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20
127.21
127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17
128.18 128.19
128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 130.1 130.2 130.3 130.4 130.5
130.6 130.7 130.8
130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18
131.19 131.20 131.21
131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29
135.1 135.2 135.3
135.4 135.5 135.6 135.7 135.8 135.9
135.10 135.11 135.12
135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21
135.22 135.23 135.24
135.25 135.26 135.27 135.28
135.29 135.30 135.31 135.32
136.1 136.2 136.3 136.4 136.5 136.6
136.7 136.8 136.9
136.10 136.11 136.12 136.13 136.14
136.15 136.16 136.17
136.18 136.19 136.20 136.21 136.22 136.23
136.24 136.25 136.26
136.27 136.28 136.29 136.30 137.1 137.2 137.3 137.4 137.5 137.6 137.7
137.8 137.9
137.10 137.11
137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26
137.27 137.28 137.29 137.30 137.31 137.32 137.33 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16
138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9
139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 140.1 140.2 140.3 140.4
140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25
141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34
142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12
142.13
142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15
143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9
144.10 144.11
144.12 144.13 144.14 144.15 144.16
144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30
145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31
146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16
146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27
146.28 146.29 146.30 146.31 146.32 146.33 147.1 147.2
147.3 147.4 147.5 147.6
147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33
148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16
148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 149.1 149.2 149.3
149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11
149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32
150.1 150.2 150.3 150.4 150.5
150.6 150.7 150.8 150.9 150.10 150.11
150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 151.1 151.2 151.3 151.4 151.5 151.6 151.7
151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22
151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8
152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20
152.21 152.22 152.23 152.24 152.25 152.26 152.27
152.28 152.29 152.30 152.31 152.32 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15
153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 154.1 154.2
154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 155.34 156.1 156.2
156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10
157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20
157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27
158.28 158.29 158.30 158.31 158.32 158.33 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15
159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23
160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13
161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25
161.26 161.27 161.28 161.29 161.30 162.1 162.2
162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12
162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23
162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21
163.22 163.23
163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 164.1 164.2
164.3 164.4
164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18
164.19 164.20 164.21
164.22
164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19
165.20 165.21
165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 165.34 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8
166.9 166.10
166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25
167.26 167.27
167.28 167.29 167.30 167.31 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12
169.13 169.14
169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 170.1 170.2 170.3 170.4 170.5 170.6 170.7
170.8 170.9
170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 171.1 171.2 171.3 171.4
171.5 171.6
171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33
172.1 172.2
172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13
172.14 172.15
172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25
173.26 173.27 173.28
173.29 173.30 173.31 173.32 173.33 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15
174.16
174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15
175.16 175.17
175.18 175.19 175.20 175.21 175.22 175.23 175.24
175.25
175.26
175.27 175.28
175.29
176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9
176.10
176.11 176.12 176.13 176.14 176.15
176.16
176.17 176.18
176.19
176.20 176.21
176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18
177.19
177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 177.31 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29
180.30
181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28 182.29 182.30 182.31 182.32 183.1 183.2 183.3
183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13
183.14
183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29
183.30
184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25
184.26 184.27 184.28
184.29 184.30 184.31 184.32 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12
185.13 185.14
185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 186.1 186.2 186.3 186.4
186.5 186.6
186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 187.1 187.2
187.3 187.4
187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14
187.15
187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29
187.30 187.31
188.1 188.2 188.3 188.4 188.5 188.6
188.7
188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18
189.19
189.20 189.21 189.22 189.23
189.24 189.25 189.26
189.27 189.28 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12
190.13
190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29
190.30 190.31
191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23
192.24 192.25 192.26
192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18
193.19 193.20
193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17
194.18 194.19
194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23
195.24 195.25
195.26 195.27 195.28 195.29 195.30 195.31 195.32 195.33 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18
196.19
196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10
197.11
197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19
197.20 197.21
197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 198.1 198.2 198.3 198.4 198.5
198.6 198.7
198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26
198.27
198.28 198.29 198.30 198.31 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26
200.27
200.28 200.29 200.30 200.31 200.32 200.33
201.1
201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24
201.25 201.26
201.27 201.28 201.29 201.30 201.31 201.32 202.1 202.2 202.3 202.4 202.5 202.6
202.7 202.8
202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24
202.25 202.26
202.27 202.28 202.29 202.30 203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12
204.13 204.14
204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8
205.9 205.10
205.11 205.12 205.13
205.14 205.15 205.16 205.17
205.18 205.19 205.20
205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17
206.18
206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29
206.30
207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18
207.19
207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 208.1 208.2 208.3 208.4 208.5
208.6 208.7
208.8 208.9 208.10 208.11 208.12 208.13 208.14
208.15
208.16 208.17 208.18
208.19
208.20 208.21 208.22
208.23
208.24 208.25 208.26 208.27 208.28 208.29 208.30 209.1 209.2
209.3
209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15
209.16
209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16
210.17 210.18
210.19 210.20 210.21 210.22 210.23 210.24 210.25
210.26
210.27 210.28 210.29 210.30 210.31 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32
211.33 211.34
212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 212.33 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15 213.16 213.17 213.18 213.19
213.20
213.21 213.22 213.23 213.24 213.25
213.26
213.27 213.28 213.29 213.30 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9
214.10
214.11 214.12 214.13 214.14
214.15
214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23
214.24
214.25 214.26 214.27
214.28 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9
215.10
215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23
215.24
215.25 215.26 215.27 215.28 215.29 215.30
216.1
216.2 216.3 216.4 216.5 216.6 216.7
216.8
216.9 216.10 216.11 216.12 216.13 216.14
216.15
216.16 216.17 216.18 216.19 216.20 216.21 216.22
216.23
216.24 216.25 216.26 216.27 216.28 216.29 217.1 217.2 217.3 217.4 217.5 217.6 217.7
217.8 217.9 217.10
217.11 217.12 217.13 217.14 217.15 217.16
217.17
217.18 217.19 217.20 217.21 217.22 217.23 217.24
217.25
217.26 217.27 217.28 217.29 217.30 217.31 218.1 218.2 218.3 218.4
218.5 218.6
218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26
218.27
218.28 218.29 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29
219.30
220.1 220.2 220.3 220.4
220.5
220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14
220.15
220.16 220.17 220.18 220.19 220.20 220.21 220.22
220.23
220.24 220.25 220.26 220.27 220.28 220.29 220.30 221.1 221.2
221.3 221.4
221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15 221.16 221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 221.32 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14 222.15 222.16 222.17 222.18 222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 222.33 222.34 222.35 222.36 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22 223.23 223.24 223.25 223.26
223.27
223.28 223.29 223.30 223.31 223.32 223.33
224.1
224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22
224.23
224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 225.1 225.2 225.3 225.4 225.5 225.6 225.7
225.8 225.9
225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33
225.34
226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8
227.9
227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17
227.18
227.19 227.20 227.21 227.22 227.23 227.24
227.25
227.26 227.27 227.28 227.29 227.30 227.31 228.1 228.2
228.3
228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 229.34 230.1 230.2 230.3 230.4 230.5 230.6
230.7
230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33 230.34 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24
231.25 231.26
231.27 231.28 231.29 231.30 231.31 231.32 231.33 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31 232.32 232.33 232.34 232.35 233.1 233.2
233.3 233.4
233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8
234.9
234.10 234.11 234.12 234.13 234.14 234.15
234.16
234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17
235.18
235.19 235.20 235.21 235.22 235.23 235.24 235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 235.34 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 236.34 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29
238.30
238.31 238.32 238.33 238.34 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13 239.14 239.15 239.16 239.17 239.18 239.19 239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 239.31 239.32 239.33 239.34 239.35 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8 240.9 240.10 240.11 240.12 240.13 240.14 240.15 240.16 240.17 240.18 240.19
240.20
240.21 240.22 240.23 240.24 240.25
240.26
240.27 240.28 240.29 240.30 240.31
240.32
241.1 241.2 241.3 241.4 241.5
241.6
241.7 241.8 241.9 241.10 241.11 241.12 241.13
241.14 241.15
241.16 241.17 241.18 241.19 241.20 241.21 241.22
241.23
241.24 241.25 241.26 241.27 241.28 241.29 241.30 242.1 242.2 242.3 242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16
242.17 242.18 242.19
242.20 242.21 242.22
242.23 242.24
242.25 242.26
242.27 242.28 242.29 242.30 242.31 243.1 243.2 243.3 243.4 243.5
243.6
243.7 243.8 243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11 244.12 244.13
244.14 244.15
244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29 244.30 244.31 244.32 245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10 245.11 245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24
245.25
245.26 245.27 245.28 245.29 245.30
245.31
246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14
246.15 246.16
246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25
246.26 246.27
246.28 246.29 246.30 246.31 246.32 246.33 247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8
247.9 247.10
247.11 247.12 247.13 247.14 247.15 247.16 247.17
247.18
247.19 247.20 247.21 247.22 247.23
247.24 247.25
247.26 247.27 247.28 247.29 247.30 247.31
248.1 248.2
248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17 248.18
248.19 248.20
248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29
248.30 248.31
249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10
249.11
249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21
249.22
249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21
250.22 250.23
250.24 250.25 250.26 250.27 250.28 250.29
250.30 250.31
251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11 251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 251.31 251.32 251.33 251.34
251.35
252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19 252.20 252.21 252.22 252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30
252.31
252.32 252.33 252.34 253.1 253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9 253.10 253.11 253.12 253.13 253.14 253.15 253.16
253.17
253.18 253.19 253.20 253.21 253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 254.1 254.2 254.3 254.4
254.5 254.6 254.7
254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18
254.19
254.20 254.21 254.22 254.23 254.24 254.25 254.26 254.27
254.28
254.29 254.30 254.31 254.32 255.1 255.2 255.3 255.4 255.5 255.6 255.7 255.8 255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18 255.19 255.20 255.21 255.22 255.23 255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 255.33 255.34 255.35 256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16
256.17
256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28 256.29 256.30 256.31 256.32 257.1 257.2 257.3 257.4 257.5 257.6 257.7
257.8
257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18
257.19
257.20 257.21 257.22 257.23 257.24 257.25
257.26
257.27 257.28 257.29 257.30 257.31 258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13
258.14
258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28 258.29 258.30 258.31 258.32 258.33 259.1 259.2 259.3 259.4 259.5 259.6 259.7
259.8
259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29 259.30 259.31 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9
260.10
260.11 260.12 260.13 260.14 260.15 260.16 260.17 260.18 260.19 260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27 260.28 260.29 260.30 260.31 261.1 261.2
261.3 261.4 261.5 261.6 261.7
261.8 261.9 261.10 261.11 261.12 261.13 261.14 261.15 261.16 261.17 261.18 261.19 261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27 261.28
261.29 261.30
262.1 262.2 262.3
262.4
262.5 262.6 262.7 262.8
262.9
262.10 262.11 262.12
262.13
262.14 262.15 262.16 262.17 262.18
262.19
262.20 262.21 262.22 262.23 262.24
262.25
263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14
263.15 263.16
263.17 263.18 263.19 263.20 263.21 263.22 263.23
263.24 263.25
263.26 263.27 263.28 263.29 263.30 263.31 264.1 264.2
264.3
264.4 264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20 264.21 264.22 264.23 264.24 264.25 264.26 264.27 264.28
264.29
264.30 264.31 264.32 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9
265.10
265.11 265.12 265.13 265.14 265.15 265.16 265.17 265.18
265.19
265.20 265.21 265.22 265.23 265.24 265.25 265.26 265.27 265.28 265.29
265.30
266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15
266.16
266.17 266.18 266.19 266.20 266.21 266.22 266.23
266.24 266.25
266.26 266.27 266.28 266.29 266.30 266.31 266.32 267.1 267.2 267.3 267.4 267.5 267.6
267.7
267.8 267.9 267.10 267.11 267.12 267.13 267.14
267.15 267.16
267.17 267.18 267.19 267.20
267.21
267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 268.1 268.2 268.3 268.4 268.5 268.6
268.7 268.8
268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28 268.29 268.30 268.31 269.1 269.2 269.3 269.4
269.5 269.6
269.7 269.8
269.9
A bill for an act
relating to financing of state and local government; making changes to property,
individual income, corporate franchise, estate, sales and use, excise, petroleum
and other fuel, gambling, tobacco, special, mineral, local, and other taxes and
tax-related provisions; modifying local government aids and credits; amending
county levy authority; exempting certain electric generation facility property and
soccer stadium property from property tax; extending homestead value exclusion
for spouses of qualifying deceased veterans; amending the state general levy;
abating local property taxes in the Lake Mille Lacs area; establishing school
building bond agricultural credit; establishing reimbursement for certain
out-of-home placements of Indian children; establishing riparian protection aid;
forgiving certain aid penalties; providing for federal tax conformity; modifying
income tax credits; providing income tax credits; changing income tax
modifications; modifying residency rules; modifying sales and use tax definitions;
modifying sales and use tax collection requirements; modifying sales and use tax
exemptions; providing for reimbursement from the Minnesota Sports Facilities
Authority of certain sales and use taxes; allocating certain sales and use tax
revenues; modifying and allowing certain local sales and use taxes; modifying
provisions for gasoline used as a substitute for aviation gasoline; providing
definitions and a tax rate for vapor products; modifying taconite tax distributions
and deposits; providing for local development projects; modifying public finance
provisions; transferring approval authority from the Iron Range Resources and
Rehabilitation Board to the commissioner of Iron Range resources and
rehabilitation; requiring the commissioner of Iron Range resources and rehabilitation
to seek a recommendation from the board in certain circumstances; providing for
transfer of ownership, eligibility, certification, and notification requirements for
enrollment of land in the Sustainable Forest Incentive Act; modifying the budget
reserve; providing a new markets grant program; providing a tax time savings
grant program; providing civil and criminal penalties for sales suppression devices;
allocating additional amounts to the border city enterprise zones; making clarifying
and conforming changes; removing obsolete language; requiring reports;
appropriating money; amending Minnesota Statutes 2016, sections 13.51,
subdivision 2; 15.38, subdivision 7; 16A.152, subdivision 2; 69.021, subdivision
5; 116J.424; 127A.45, subdivisions 10, 13; 128C.24; 136A.129, subdivision 3;
136G.05, subdivision 10; 138.053; 216B.161, subdivision 1; 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; 270A.03, subdivision 5;
270B.14, subdivision 1; 270C.30; 270C.33, subdivisions 5, 8; 270C.34, subdivision
2; 270C.347, subdivision 1; 270C.35, subdivision 3, by adding a subdivision;
270C.38, subdivision 1; 270C.445, by adding a subdivision; 270C.446, subdivision
5; 270C.72, subdivision 4; 270C.89, subdivision 1; 271.06, subdivisions 2, 7;
271.08, subdivision 1; 271.21, subdivision 2; 272.02, subdivisions 9, 10, by adding
subdivisions; 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; 272.162; 273.061, subdivision 7; 273.08; 273.121, by adding a
subdivision; 273.124, subdivision 13; 273.13, subdivisions 22, 34; 273.1392;
273.1393; 273.33, subdivisions 1, 2; 273.371; 273.372, subdivisions 1, 2, 4, by
adding subdivisions; 274.01, subdivision 1; 274.13, subdivision 1; 274.135,
subdivision 3; 275.025, subdivisions 1, 2, 4; 275.065, subdivisions 1, 3; 275.066;
275.07, subdivisions 1, 2; 275.08, subdivision 1b; 275.62, subdivision 2; 276.04,
subdivision 2; 276.11, subdivision 1; 276.111; 276A.01, subdivisions 8, 17; 278.01,
subdivision 1; 278.12; 278.14, subdivision 1; 279.01, subdivisions 1, 2, 3; 279.03,
subdivision 2; 279.37, subdivision 2; 282.01, subdivisions 1a, 1d, 4; 282.261,
subdivision 2; 282.38, subdivision 1; 287.2205; 289A.02, subdivision 7; 289A.08,
subdivisions 11, 16, by adding a subdivision; 289A.09, subdivisions 1, 2; 289A.11,
subdivision 1; 289A.12, subdivision 14; 289A.18, subdivision 1, by adding a
subdivision; 289A.20, subdivision 2; 289A.31, subdivision 1; 289A.35; 289A.37,
subdivision 2; 289A.38, subdivision 6; 289A.50, subdivision 7; 289A.60,
subdivision 28, by adding a subdivision; 289A.63, by adding a subdivision; 290.01,
subdivisions 7, 19, 31; 290.0131, subdivision 10; 290.0132, subdivisions 14, 21,
by adding subdivisions; 290.0133, subdivision 12; 290.0134, subdivision 14;
290.06, subdivision 22; 290.067, subdivisions 1, 2b; 290.0671, subdivisions 1, 7;
290.0672, subdivision 1; 290.0674, subdivision 2, by adding a subdivision;
290.0677, subdivision 1a; 290.068, subdivision 2; 290.0685, subdivision 1;
290.0692, by adding a subdivision; 290.091, subdivision 2; 290.0922, subdivision
2; 290.17, subdivision 2; 290.31, subdivision 1; 290A.03, subdivisions 13, 15;
290A.19; 290C.01; 290C.02, subdivisions 1, 3, 6; 290C.03; 290C.04; 290C.05;
290C.055; 290C.07; 290C.08, subdivision 1; 290C.10; 290C.11; 290C.13,
subdivision 6; 291.005, subdivision 1; 291.016, subdivisions 2, 3; 291.03,
subdivisions 9, 11; 295.54, subdivision 2; 295.55, subdivision 6; 296A.01,
subdivisions 12, 33, 42, by adding subdivisions; 296A.02, by adding a subdivision;
296A.07, subdivisions 1, 4; 296A.08, subdivision 2; 296A.09, subdivisions 1, 3,
5, 6; 296A.15, subdivisions 1, 4; 296A.17, subdivisions 1, 2, 3; 296A.18,
subdivisions 1, 8; 296A.19, subdivision 1; 296A.22, subdivision 9; 296A.26;
297A.61, subdivisions 3, 10; 297A.66, subdivisions 1, 2, 4, by adding a subdivision;
297A.67, subdivision 7a, by adding subdivisions; 297A.68, subdivision 9; 297A.70,
subdivisions 11, 14; 297A.71, by adding subdivisions; 297A.75, subdivisions 1,
2, 3; 297A.815, subdivision 3; 297A.82, subdivisions 4, 4a; 297D.02; 297E.02,
subdivisions 3, 7; 297E.04, subdivision 1; 297E.05, subdivision 4; 297E.06,
subdivision 1; 297F.01, subdivision 19, by adding subdivisions; 297F.05,
subdivisions 1, 3, by adding subdivisions; 297F.09, subdivision 1; 297F.23;
297G.09, subdivision 1; 297G.22; 297H.04, subdivision 2; 297H.06, subdivision
2; 297I.05, subdivision 2; 297I.10, subdivisions 1, 3; 297I.30, by adding a
subdivision; 297I.60, subdivision 2; 298.001, subdivision 8; 298.01, subdivision
4c; 298.22, subdivisions 1, 1a, 5a, 6, 8, 10, 11; 298.221; 298.2211, subdivision 3;
298.2213, subdivisions 4, 5, 6; 298.223, subdivisions 1, 2; 298.227; 298.24, by
adding a subdivision; 298.28, subdivisions 3, 5, 7a, 9d; 298.292, subdivision 2;
298.296, subdivisions 1, 2, 4; 298.2961, subdivisions 2, 4; 298.298; 298.46,
subdivision 2; 366.095, subdivision 1; 383B.117, subdivision 2; 410.32; 412.301;
469.034, subdivision 2; 469.101, subdivision 1; 469.169, by adding a subdivision;
469.1763, subdivisions 1, 2, 3; 469.178, subdivision 7; 469.319, subdivision 5;
473.39, by adding a subdivision; 473H.09; 475.58, subdivision 3b; 475.60,
subdivision 2; 477A.013, by adding a subdivision; 477A.017, subdivisions 2, 3;
477A.03, subdivisions 2a, 2b; 477A.17; 477A.19, by adding subdivisions; 559.202,
subdivision 2; 609.5316, subdivision 3; Laws 1980, chapter 511, sections 1,
subdivision 2, as amended; 2, as amended; Laws 1988, chapter 645, section 3, as
amended; Laws 1991, chapter 291, article 8, section 27, subdivisions 3, as amended,
4, as amended, 5; Laws 1996, chapter 471, article 2, section 29, subdivisions 1, as
amended, 4, as amended; article 3, section 51; Laws 1999, chapter 243, article 4,
section 18, subdivision 1, as amended; Laws 2001, First Special Session chapter
5, article 3, section 86; Laws 2008, chapter 154, article 9, section 21, subdivision
2; Laws 2008, chapter 366, article 7, section 20; Laws 2009, chapter 88, article 2,
section 46, subdivisions 1, as amended, 2, 3, as amended, 4, 5; article 5, section
17, as amended; Laws 2010, chapter 216, sections 12, as amended; 58, as amended;
Laws 2014, chapter 308, article 1, section 14, subdivision 2; article 6, section 9;
article 9, section 94; Laws 2016, chapter 187, section 5; Laws 2016, chapter 189,
article 30, section 25, subdivision 5; proposing coding for new law in Minnesota
Statutes, chapters 103C; 116J; 216B; 270C; 273; 289A; 290; 290B; 290C; 293;
477A; repealing Minnesota Statutes 2016, sections 272.02, subdivision 23; 281.22;
290.067, subdivisions 2, 2a; 290C.02, subdivisions 5, 9; 290C.06; 297F.05,
subdivision 1a; 477A.20; Minnesota Rules, parts 8092.1400; 8092.2000; 8100.0700;
8125.1300, subpart 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
PROPERTY TAX
Section 1.
new text begin
[103C.333] COUNTY LEVY AUTHORITY.
new text end
new text begin
Notwithstanding any other law to the contrary, a county levying a tax under section
103C.331 shall not include any taxes levied under those authorities in the levy certified
under section 275.07, subdivision 1, paragraph (a). A county levying under section 103C.331
shall separately certify that amount, and the auditor shall extend that levy as a special taxing
district levy under sections 275.066 and 275.07, subdivision 1, paragraph (b).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for certifications made in 2017 and
thereafter.
new text end
Sec. 2.
Minnesota Statutes 2016, section 138.053, is amended to read:
138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.
The governing body of any home rule charter or statutory city or town may annually
appropriate from its general fund an amount not to exceed 0.02418 percent of estimated
market value, derived from ad valorem taxes on property or other revenues, to be paid to
the historical society of its respective new text begincity, town, or new text endcounty to be used for the promotion of
historical work and to aid in defraying the expenses of carrying on the historical work in
the county. No city or town may appropriate any funds for the benefit of any historical
society unless the society is affiliated with and approved by the Minnesota Historical Society.
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.
new text begin
[216B.1648] PROPERTY TAX ADJUSTMENT; COOPERATIVE
ASSOCIATION.
new text end
new text begin
A cooperative electric association that has elected to be subject to rate regulation under
section 216B.026 is eligible to file with the commission for approval of an adjustment for
real and personal property taxes, fees, and permits.
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 2016, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 100. new text end
new text begin Electric generation facility; personal property. new text end
new text begin
(a) Notwithstanding
subdivision 9, clause (a), attached machinery, transformers, and other personal property
that (1) is part of a natural gas-fired combined heat and power facility, (2) generates electricity
and steam for at least partial consumption as part of an industrial use, including corn
processing, (3) is less than 80,000 kilowatts of installed capacity, and (4) meets the
requirements of this subdivision, are exempt.
new text end
new text begin
(b) At the time of construction, the facility must:
new text end
new text begin
(1) be designed to utilize natural gas as a primary fuel;
new text end
new text begin
(2) not be owned by a public utility as defined in section 216B.02, subdivision 4;
new text end
new text begin
(3) be located within 15 miles of an existing natural gas pipeline and within one mile of
an existing electrical transmission substation; and
new text end
new text begin
(4) be located outside the metropolitan area as defined in section 473.121, subdivision
2.
new text end
new text begin
(c) Construction of the facility must commence after January 1, 2015, and before January
1, 2019. Property eligible for this exemption does not include electric transmission lines
and interconnections, or gas pipelines and interconnections, appurtenant to the property or
the facility.
new text end
new text begin
(d) In lieu of personal property taxes each year, the owner of the combined heat and
power facility shall pay a base payment of 0.14 cents per kilowatt-hour of electricity produced
by the facility during the previous calendar year. In addition to the base payment and in lieu
of personal property taxes each year, the owner of the combined heat and power facility
shall pay an additional payment of 0.08 cents per kilowatt-hour of electricity produced by
the facility during the previous calendar year if, during the previous calendar year, the host
township or city had an agreement with a municipal utilities commission to share the cost
of acquiring, developing, and marketing land for industrial purposes, and under such
agreement both the host township or city and the municipal utilities commission provided
funds during the previous calendar year as part of a cost-sharing agreement. The additional
payment to be paid by the owner of the combined heat and power facility shall be the lesser
of 0.08 cents per kilowatt-hour of electricity produced by the facility or 57 percent of the
amount funded by the host township or city during the previous calendar year pursuant to
the aforementioned cost-sharing agreement. The payments imposed under this section shall
be paid to the county treasurer for the benefit of the host township or city, at the time and
in the manner provided for payment of property taxes under section 277.01, subdivision 3.
If unpaid, the payments are subject to the same enforcement, collection, and interest and
penalties as delinquent personal property taxes. Except to the extent inconsistent with this
section, sections 277.01 to 277.24 and 278.01 to 278.13 apply to the payments imposed
under this section, and for purposes of those sections the payments imposed under this
section are considered personal property taxes.
new text end
new text begin
(e) The owner of the combined heat and power facility 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 facility and the amount funded by the host
township or city in accordance with the cost-sharing agreement described in paragraph (d)
during 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
payments due under this section payable in the current year. If an owner of the facility
subject to taxation under this section fails to file the report by the due date, the commissioner
of revenue shall determine the payments based upon the nameplate capacity of the system
multiplied by a capacity factor of 85 percent.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable beginning in 2018 and
thereafter.
new text end
Sec. 5.
Minnesota Statutes 2016, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 101. new text end
new text begin Electric generation facility; personal property. new text end
new text begin
(a) Notwithstanding
subdivision 9, clause (a), attached machinery and other personal property that is part of an
electric generation facility with more than 35 megawatts and less than 40 megawatts of
installed capacity and that meets the requirements of this subdivision is exempt from taxes
and payments in lieu of taxes. The facility must:
new text end
new text begin
(1) be designed to utilize natural gas as a primary fuel;
new text end
new text begin
(2) be owned and operated by a municipal power agency as defined in section 453.52,
subdivision 8;
new text end
new text begin
(3) be located within 800 feet of an existing natural gas pipeline;
new text end
new text begin
(4) satisfy a resource deficiency identified in an approved integrated resource plan filed
under section 216B.2422;
new text end
new text begin
(5) be located outside the metropolitan area as defined under section 473.121, subdivision
2; and
new text end
new text begin
(6) have received, by resolution, the approval of the governing bodies of the city and
county in which it is located for the exemption of personal property provided by this
subdivision.
new text end
new text begin
(b) Construction of the facility must have been commenced after January 1, 2015, and
before January 1, 2016. Property eligible for this exemption does not include electric
transmission lines and interconnections or gas pipelines and interconnections appurtenant
to the property or the facility.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2018 and thereafter.
new text end
Sec. 6.
Minnesota Statutes 2016, section 272.162, is amended to read:
272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS.
Subdivision 1.
Conditions restricting transfer.
When a deed or other instrument
conveying a parcel of land is presented to the county auditor for transfer or division under
sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its
net tax capacity in the official records and shall not certify the instrument as provided in
section 272.12, if:
(a) The land conveyed is less than a whole parcel of land as charged in the tax lists;
(b) The part conveyed appears within the area of application of municipal new text beginor countynew text end
subdivision regulations adopted and filed under new text beginsection 394.35 or new text endsection 462.36, subdivision
1; and
(c) The part conveyed is part of or constitutes a subdivision as defined in section 462.352,
subdivision 12.
Subd. 2.
Conditions allowing transfer.
new text begin(a) new text endNotwithstanding the provisions of subdivision
1, the county auditor may transfer or divide the land and its net tax capacity and may certify
the instrument if the instrument contains a certification by the clerk of the municipalitynew text begin or
designated county planning officialnew text end:
deleted text begin (a)deleted text endnew text begin (1)new text end that the municipality'snew text begin or county'snew text end subdivision regulations do not apply;
deleted text begin (b)deleted text endnew text begin (2)new text end that the subdivision has been approved by the governing body of the municipalitynew text begin
or countynew text end; or
deleted text begin (c)deleted text endnew text begin (3)new text end that the restrictions on the division of taxes and filing and recording have been
waived by resolution of the governing body of the municipality new text beginor county new text endin the particular
case because compliance would create an unnecessary hardship and failure to comply would
not interfere with the purpose of the regulations.
new text begin (b) new text endIf any of the conditions for certification by the municipalitynew text begin or countynew text end as provided
in this subdivision exist and the municipalitynew text begin or countynew text end does not certify that they exist within
24 hours after the instrument of conveyance has been presented to the clerk of the
municipalitynew text begin or designated county planning officialnew text end, the provisions of subdivision 1 do not
apply.
new text begin (c) new text endIf an unexecuted instrument is presented to the municipality new text beginor county new text endand any of
the conditions for certification by the municipality new text beginor county new text endas provided in this subdivision
exist, the unexecuted instrument must be certified by the clerk of the municipalitynew text begin or the
designated county planning officialnew text end.
Subd. 3.
Applicability of restrictions.
new text begin(a) new text endThis section does not apply to the exceptions
set forth in section 272.12.
new text begin (b) new text endThis section applies only to land within municipalities new text beginor counties new text endwhich choose to
be governed by its provisions. A municipality new text beginor county new text endmay choose to have this section
apply to the property within its boundaries by filing a certified copy of a resolution of its
governing body making that choice with the auditor and recorder of the county in which it
is located.
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 2016, section 273.13, subdivision 34, is amended to read:
Subd. 34.
Homestead of disabled veteran or family caregiver.
(a) All or a portion of
the market value of property owned by a veteran and serving as the veteran's homestead
under this section is excluded in determining the property's taxable market value if the
veteran has a service-connected disability of 70 percent or more as certified by the United
States Department of Veterans Affairs. To qualify for exclusion under this subdivision, the
veteran must have been honorably discharged from the United States armed forces, as
indicated by United States Government Form DD214 or other official military discharge
papers.
(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded,
except as provided in clause (2); and
(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.
(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b), clause
(2), predeceases the veteran's spouse, and if upon the death of the veteran the spouse holds
the legal or beneficial title to the homestead and permanently resides there, the exclusion
shall carry over to the benefit of the veteran's spouse deleted text beginfor the current taxes payable year and
for eight additional taxes payable years ordeleted text end until such time as the spouse remarries, or sells,
transfers, or otherwise disposes of the propertydeleted text begin, whichever comes firstdeleted text end. Qualification under
this paragraph requires an annual application under paragraph (h).
(d) If the spouse of a member of any branch or unit of the United States armed forces
who dies due to a service-connected cause while serving honorably in active service, as
indicated on United States Government Form DD1300 or DD2064, holds the legal or
beneficial title to a homestead and permanently resides there, the spouse is entitled to the
benefit described in paragraph (b), clause (2), deleted text beginfor eight taxes payable years, ordeleted text end until such
time as the spouse remarries or sells, transfers, or otherwise disposes of the propertydeleted text begin,
whichever comes firstdeleted text end.
(e) If a veteran meets the disability criteria of paragraph (a) but does not own property
classified as homestead in the state of Minnesota, then the homestead of the veteran's primary
family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify
for under paragraph (b).
(f) In the case of an agricultural homestead, only the portion of the property consisting
of the house and garage and immediately surrounding one acre of land qualifies for the
valuation exclusion under this subdivision.
(g) A property qualifying for a valuation exclusion under this subdivision is not eligible
for the market value exclusion under subdivision 35, or classification under subdivision 22,
paragraph (b).
(h) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by July 1 of each assessment year, except that an annual reapplication
is not required once a property has been accepted for a valuation exclusion under paragraph
(a) and qualifies for the benefit described in paragraph (b), clause (2), and the property
continues to qualify until there is a change in ownership. For an application received after
July 1 of any calendar year, the exclusion shall become effective for the following assessment
year.
(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.
(j) For purposes of this subdivision:
(1) "active service" has the meaning given in section 190.05;
(2) "own" means that the person's name is present as an owner on the property deed;
(3) "primary family caregiver" means a person who is approved by the secretary of the
United States Department of Veterans Affairs for assistance as the primary provider of
personal care services for an eligible veteran under the Program of Comprehensive Assistance
for Family Caregivers, codified as United States Code, title 38, section 1720G; and
(4) "veteran" has the meaning given the term in section 197.447.
(k) The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2017.
new text end
Sec. 8.
Minnesota Statutes 2016, section 275.025, subdivision 1, is amended to read:
Subdivision 1.
Levy amount.
The state general levy is levied against
commercial-industrial property and seasonal residential recreational property, as defined
in this section. The state general levy base amount new text beginfor commercial-industrial property new text endis
deleted text begin $592,000,000deleted text endnew text begin $762,664,000new text end for taxes payable in deleted text begin2002deleted text endnew text begin 2018. The state general levy base
amount for seasonal-recreational property is $43,111,000 for taxes payable in 2018new text end. For
taxes payable in subsequent years, deleted text beginthedeleted text endnew text begin eachnew text end levy base amount is increased each year by
multiplying the levy base amount for the prior year by the sum of one plus the rate of
increase, if any, in the implicit price deflator for government consumption expenditures and
gross investment for state and local governments prepared by the Bureau of Economic
Analysts of the United States Department of Commerce for the 12-month period ending
March 31 of the year prior to the year the taxes are payable. The tax under this section is
not treated as a local tax rate under section 469.177 and is not the levy of a governmental
unit under chapters 276A and 473F.
The commissioner shall increase or decrease the preliminary or final deleted text beginratedeleted text endnew text begin ratesnew text end for a year
as necessary to account for errors and tax base changes that affected a preliminary or final
rate for either of the two preceding years. Adjustments are allowed to the extent that the
necessary information is available to the commissioner at the time the rates for a year must
be certified, and for the following reasons:
(1) an erroneous report of taxable value by a local official;
(2) an erroneous calculation by the commissioner; and
(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported on the abstracts of tax lists submitted under section
275.29 that was not reported on the abstracts of assessment submitted under section 270C.89
for the same year.
The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 9.
Minnesota Statutes 2016, section 275.025, subdivision 2, is amended to read:
Subd. 2.
Commercial-industrial tax capacity.
For the purposes of this section,
"commercial-industrial tax capacity" means the tax capacity of all taxable property classified
as class 3 or class 5(1) under section 273.13, deleted text beginexcept fordeleted text endnew text begin excluding: (1) the first $100,000 of
market value of each parcel of commercial-industrial net tax capacity as defined under
section 273.13, subdivision 24, clauses (1) and (2); (2) new text end electric generation attached machinery
under class 3new text begin;new text end and new text begin(3) new text endproperty described in section 473.625. County commercial-industrial
tax capacity amounts are not adjusted for the captured net tax capacity of a tax increment
financing district under section 469.177, subdivision 2, the net tax capacity of transmission
lines deducted from a local government's total net tax capacity under section 273.425, or
fiscal disparities contribution and distribution net tax capacities under chapter 276A or 473F.new text begin
For purposes of this subdivision, the procedures for determining eligibility for tier 1 under
section 273.13, subdivision 24, clauses (1) and (2), shall apply in determining the portion
of a property eligible to be considered within the first $100,000 of market value.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 10.
Minnesota Statutes 2016, section 275.025, subdivision 4, is amended to read:
Subd. 4.
Apportionment and levy of state general tax.
deleted text beginNinety-five percent ofdeleted text end The
state general tax must be levied by applying a uniform rate to all commercial-industrial tax
capacity and deleted text beginfive percent of the state general tax must be levied by applyingdeleted text end a uniform rate
to all seasonal residential recreational tax capacity. On or before October 1 each year, the
commissioner of revenue shall certify the preliminary state general levy rates to each county
auditor that must be used to prepare the notices of proposed property taxes for taxes payable
in the following year. By January 1 of each year, the commissioner shall certify the final
state general levy deleted text beginratedeleted text endnew text begin ratesnew text end to each county auditor that shall be used in spreading taxes.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 11.
Minnesota Statutes 2016, section 275.065, subdivision 1, is amended to read:
Subdivision 1.
Proposed levy.
(a) Notwithstanding any law or charter to the contrary,
on or before September 30, each county deleted text beginand eachdeleted text endnew text begin,new text end home rule charter or statutory citynew text begin, and
special taxing district, excluding the Metropolitan Council and the Metropolitan Mosquito
Control District,new text end shall certify to the county auditor the proposed property tax levy for taxes
payable in the following year.new text begin The proposed levy certification date for the Metropolitan
Council shall be as prescribed in sections 473.249 and 473.446. The proposed levy
certification date for the Metropolitan Mosquito Control District shall be as prescribed in
section 473.711.
new text end
(b) Notwithstanding any law or charter to the contrary, on or before September 15, each
town deleted text beginand each special taxing districtdeleted text endnew text begin, the Metropolitan Council, and the Metropolitan
Mosquito Control Districtnew text end shall adopt and certify to the county auditor a proposed property
tax levy for taxes payable in the following year. For towns, the final certified levy shall also
be considered the proposed levy.
(c) On or before September 30, each school district that has not mutually agreed with
its home county to extend this date shall certify to the county auditor the proposed property
tax levy for taxes payable in the following year. Each school district that has agreed with
its home county to delay the certification of its proposed property tax levy must certify its
proposed property tax levy for the following year no later than October 7. The school district
shall certify the proposed levy as:
(1) a specific dollar amount by school district fund, broken down between voter-approved
and non-voter-approved levies and between referendum market value and tax capacity
levies; or
(2) the maximum levy limitation certified by the commissioner of education according
to section 126C.48, subdivision 1.
(d) If the board of estimate and taxation or any similar board that establishes maximum
tax levies for taxing jurisdictions within a first class city certifies the maximum property
tax levies for funds under its jurisdiction by charter to the county auditor by the date specified
in paragraph (a), the city shall be deemed to have certified its levies for those taxing
jurisdictions.
(e) For purposes of this section, "special taxing district" means a special taxing district
as defined in section 275.066. Intermediate school districts that levy a tax under chapter
124 or 136D, joint powers boards established under sections 123A.44 to 123A.446, and
Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special
taxing districts for purposes of this section.
(f) At the meeting at which a taxing authority, other than a town, adopts its proposed
tax levy under this subdivision, the taxing authority shall announce the time and place of
its subsequent regularly scheduled meetings at which the budget and levy will be discussed
and at which the public will be allowed to speak. The time and place of those meetings must
be included in the proceedings or summary of proceedings published in the official newspaper
of the taxing authority under section 123B.09, 375.12, or 412.191.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with proposed levy
certifications for taxes payable in 2018.
new text end
Sec. 12.
Minnesota Statutes 2016, section 275.066, is amended to read:
275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
For the purposes of property taxation and property tax state aids, the term "special taxing
districts" includes the following entities:
(1) watershed districts under chapter 103D;
(2) sanitary districts under sections 442A.01 to 442A.29;
(3) regional sanitary sewer districts under sections 115.61 to 115.67;
(4) regional public library districts under section 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts under sections 447.31 to 447.38;
(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
(10) regional development commissions under sections 462.381 to 462.398;
(11) housing and redevelopment authorities under sections 469.001 to 469.047;
(12) port authorities under sections 469.048 to 469.068;
(13) economic development authorities under sections 469.090 to 469.1081;
(14) Metropolitan Council under sections 473.123 to 473.549;
(15) Metropolitan Airports Commission under sections 473.601 to 473.679;
(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter
437, section 1;
(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections
1 to 6;
(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5,
section 39;
(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;
(22) emergency medical services special taxing districts under section 144F.01;
(23) a county levying under the authority of section 103B.241, 103B.245, deleted text beginor deleted text end103B.251new text begin,
or 103C.331new text end;
(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;
(25) an airport authority created under section 360.0426; and
(26) any other political subdivision of the state of Minnesota, excluding counties, school
districts, cities, and towns, that has the power to adopt and certify a property tax levy to the
county auditor, as determined by the commissioner of revenue.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2018 and thereafter.
new text end
Sec. 13.
Minnesota Statutes 2016, section 275.07, subdivision 1, is amended to read:
Subdivision 1.
Certification of levy.
(a) Except as provided under paragraph (b), the
taxes voted by cities, counties, school districts, and special districts shall be certified by the
proper authorities to the county auditor on or before five working days after December 20
in each year. A town must certify the levy adopted by the town board to the county auditor
by September 15 each year. If the town board modifies the levy at a special town meeting
after September 15, the town board must recertify its levy to the county auditor on or before
five working days after December 20. If a city, town, county, school district, or special
district fails to certify its levy by that date, its levy shall be the amount levied by it for the
preceding year.
(b)(i) The taxes voted by counties under sections 103B.241, 103B.245, deleted text beginand deleted text end103B.251new text begin,
and 103C.331new text end shall be separately certified by the county to the county auditor on or before
five working days after December 20 in each year. The taxes certified shall not be reduced
by the county auditor by the aid received under section 273.1398, subdivision 3. If a county
fails to certify its levy by that date, its levy shall be the amount levied by it for the preceding
year.
(ii) For purposes of the proposed property tax notice under section 275.065 and the
property tax statement under section 276.04, for the first year in which the county implements
the provisions of this paragraph, the county auditor shall reduce the county's levy for the
preceding year to reflect any amount levied for water management purposes under clause
(i) included in the county's levy.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2018 and thereafter.
new text end
Sec. 14.
Minnesota Statutes 2016, section 276.11, subdivision 1, is amended to read:
Subdivision 1.
Generally.
As soon as practical after the settlement day determined in
section 276.09, the county treasurer shall pay to the treasurer of a town, city, school district,
or special district, on the warrant of the county auditor, all receipts of taxes levied by the
taxing district and deliver up all orders and other evidences of indebtedness of the taxing
district, taking triplicate receipts for them. The treasurer shall file one of the receipts with
the county auditor, and shall return one by mail on the day of its receipt to the clerk of the
town, city, school district, or special district to which payment was made. The clerk shall
keep the receipt in the clerk's office. Upon written request of the taxing district, to the extent
practicable, the county treasurer shall make partial payments of amounts collected
periodically in advance of the next settlement and distribution. A statement prepared by the
county treasurer must accompany each payment. It must state the years for which taxes
included in the payment were collected and, for each year, the amount of the taxes and any
penalties on the tax. Upon written request of a taxing district, except school districts, the
county treasurer shall pay at least 70 percent of the estimated collection within 30 days after
the settlement date determined in section 276.09. Within deleted text beginsevendeleted text endnew text begin eightnew text end business days after
the due date, or 28 calendar days after the postmark date on the envelopes containing real
or personal property tax statements, whichever is latest, the county treasurer shall pay to
the treasurer of the school districts 50 percent of the estimated collections arising from taxes
levied by and belonging to the school district, unless the school district elects to receive 50
percent of the estimated collections arising from taxes levied by and belonging to the school
district after making a proportionate reduction to reflect any loss in collections as the result
of any delay in mailing tax statements. In that case, 50 percent of those adjusted, estimated
collections shall be paid by the county treasurer to the treasurer of the school district within
seven business days of the due date. The remaining 50 percent of the estimated collections
must be paid to the treasurer of the school district within the next seven business days of
the later of the dates in the preceding sentence, unless the school district elects to receive
the remainder of its estimated collections after a proportionate reduction has been made to
reflect any loss in collections as the result of any delay in mailing tax statements. In that
case, the remaining 50 percent of those adjusted, estimated collections shall be paid by the
county treasurer to the treasurer of the school district within 14 days of the due date. The
treasurer shall pay the balance of the amounts collected to a municipal corporation or other
body within 60 days after the settlement date determined in section 276.09. After 45 days
interest at an annual rate of eight percent accrues and must be paid to the taxing district.
Interest must be paid upon appropriation from the general revenue fund of the county. If
not paid, it may be recovered by the taxing district, in a civil action.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes payable in 2018 and
thereafter.
new text end
Sec. 15.
Minnesota Statutes 2016, section 276.111, is amended to read:
276.111 DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT.
Within deleted text beginsevendeleted text endnew text begin eightnew text end business days after October 15, the county treasurer shall pay to the
school districts 50 percent of the estimated collections arising from taxes levied by and
belonging to the school district from the settlement day determined in section 276.09 to
October 20. The remaining 50 percent of the estimated tax collections must be paid to the
school district within the next seven business days. Within deleted text begintendeleted text endnew text begin 11new text end business days after
November 15, the county treasurer shall pay to the school district 100 percent of the estimated
collections arising from taxes levied by and belonging to the school districts from October
20 to November 20.
Within deleted text begintendeleted text endnew text begin 11new text end business days after November 15, the county treasurer shall pay to each
taxing district, except any school district, 100 percent of the estimated collections arising
from taxes levied by and belonging to each taxing district from the settlement day determined
in section 276.09 to November 20.
On or before January 5, the county treasurer shall make full settlement with the county
auditor of all receipts collected from the settlement day determined in section 276.09 to
December 31. After subtracting any tax distributions that have been made to the taxing
districts in October and November, the treasurer shall pay to each of the taxing districts on
or before January 25, the balance of the tax amounts collected on behalf of each taxing
district. Interest accrues at an annual rate of eight percent and must be paid to the taxing
district if this final settlement amount is not paid by January 25. Interest must be paid upon
appropriation from the general revenue fund of the county. If not paid, it may be recovered
by the taxing district in a civil action.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes payable in 2018 and
thereafter.
new text end
Sec. 16.
Minnesota Statutes 2016, section 278.12, is amended to read:
278.12 REFUNDS OF OVERPAYMENT.
If upon final determination the petitioner has paid more than the amount so determined
to be due, judgment shall be entered in favor of the petitioner for such excess, and upon
filing a copy thereof with the county auditor the auditor shall forthwith draw a warrant upon
the county treasurer for the payment thereof; provided that, with the consent of the petitioner,
the county auditor may, in lieu of drawing such warrant, issue to the petitioner a certificate
stating the amount of such judgment, which amount may be used to apply upon any taxes
due or to become due new text beginover a prescribed period of yearsnew text end for the taxing district or districts
whose taxes or assessments are reduced, or their successors in the event of a reorganization
or reincorporation of any such taxing district. In the event the auditor shall issue a warrant
for refund or certificates, the amount thereof shall be charged to the state and other taxing
districts in proportion to the amount of their respective taxes included in the levy and deduct
the same in the subsequent distribution of any tax proceeds to the state or such taxing
districts, and upon receiving any such certificate in payment of other taxes, the amount
thereof shall be distributed to the state and other taxing districts in proportion to the amount
of their respective taxes included in the levy; provided that if in the judgment the levy of
one or more of the districts be found to be illegal, to the extent that the tax so levied is
reduced on account of the illegal levies, the amount to be charged back shall be charged to
the districts and the amount thereof deducted from any distributions thereafter made to them.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds for overpayment of taxes
payable in 2017 and thereafter.
new text end
Sec. 17.
Minnesota Statutes 2016, section 278.14, subdivision 1, is amended to read:
Subdivision 1.
Applicability.
A county must pay a refund of a mistakenly billed tax as
provided in this section. As used in this section, "mistakenly billed tax" means an amount
of property tax that was billed, to the extent the amount billed exceeds the accurate tax
amount due to a deleted text beginmisclassification of the owner's property under section 273.13 or adeleted text end
mathematical error in the calculation of the tax on the owner's property, together with any
penalty or interest paid on that amount. This section applies only to taxes payable in the
current year and the two prior years. As used in this section, "mathematical error" is limited
to an error in:
(1) converting the market value of a property to tax capacity or to a referendum market
value;
(2) application of the tax rate as computed by the auditor under sections 275.08,
subdivisions 1b, 1c, and 1d; 276A.06, subdivisions 4 and 5; and 473F.07, subdivisions 4
and 5, to the property's tax capacity or referendum market value; or
(3) calculation of or eligibility for a credit.
deleted text begin
The remedy provided under this section does not apply to a misclassification under
section 273.13 that is due to the failure of the property owner to apply for the correct
classification as required by law.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective based on property taxes payable in 2017
and thereafter.
new text end
Sec. 18.
Minnesota Statutes 2016, section 279.01, subdivision 1, is amended to read:
Subdivision 1.
Due dates; penalties.
deleted text beginExcept as provided in subdivisions 3 to 5, on May
16 or 21 days after the postmark date on the envelope containing the property tax statement,
whichever is later, a penalty accrues and thereafter is charged upon all unpaid taxes on real
estate on the current lists in the hands of the county treasurer. The deleted text endnew text begin(a) When the taxes against
any tract or lot exceed $100, one-half of the amount of tax due must be paid prior to May
16, and the remaining one-half must be paid prior to the following October 16. If either tax
amount is unpaid as of its due date, anew text end penalty is new text beginimposed new text endat a rate of two percent on homestead
property deleted text beginuntil May 31deleted text end and fournew text begin percent on nonhomestead property. If complete payment
has not been made by the first day of the month following either due date, an additional
penalty of twonew text end percent on deleted text beginJune 1. The penalty on nonhomestead property is at a rate of four
percent until May 31deleted text endnew text begin homestead propertynew text end and deleted text begineightdeleted text endnew text begin fournew text end percent on deleted text beginJune 1. This penalty
does not accrue until June 1 of each year, or 21 days after the postmark date on the envelope
containing the property tax statements, whichever is later, on commercial use real property
used for seasonal residential recreational purposes and classified as class 1c or 4c, and on
other commercial use real property classified as class 3a, provided that over 60 percent of
the gross income earned by the enterprise on the class 3a property is earned during the
months of May, June, July, and August. In order for the first half of the tax due on class 3a
property to be paid after May 15 and before June 1, or 21 days after the postmark date on
the envelope containing the property tax statement, whichever is later, without penalty, the
owner of the property must attach an affidavit to the payment attesting to compliance with
the income provision of this subdivisiondeleted text endnew text begin nonhomestead property is imposednew text end. Thereafter,
for both homestead and nonhomestead property, on the first day of each new text beginsubsequent new text endmonth
deleted text begin beginning July 1, up to and including October 1 followingdeleted text endnew text begin through Decembernew text end, an additional
penalty of one percent for each month accrues and is charged on all such unpaid taxes
provided that deleted text beginif the due date was extended beyond May 15 as the result of any delay in
mailing property tax statements no additional penalty shall accrue if the tax is paid by the
extended due date. If the tax is not paid by the extended due date, then all penalties that
would have accrued if the due date had been May 15 shall be charged. When the taxes
against any tract or lot exceed $100, one-half thereof may be paid prior to May 16 or 21
days after the postmark date on the envelope containing the property tax statement, whichever
is later; and, if so paid, no penalty attaches; the remaining one-half may be paid at any time
prior to October 16 following, without penalty; but, if not so paid, then a penalty of two
percent accrues thereon for homestead property and a penalty of four percent on
nonhomestead property. Thereafter, for homestead property, on the first day of November
an additional penalty of four percent accrues and on the first day of December following,
an additional penalty of two percent accrues and is charged on all such unpaid taxes.
Thereafter, for nonhomestead property, on the first day of November and December
following, an additional penalty of four percent for each month accrues and is charged on
all such unpaid taxes. If one-half of such taxes are not paid prior to May 16 or 21 days after
the postmark date on the envelope containing the property tax statement, whichever is later,
the same may be paid at any time prior to October 16, with accrued penalties to the date of
payment added, and thereupon no penalty attaches to the remaining one-half until October
16 followingdeleted text endnew text begin the penalty must not exceed eight percent in the case of homestead property,
or 12 percent in the case of nonhomestead propertynew text end.
new text begin
(b) If the property tax statement was not postmarked prior to April 25, the first half
payment due date in paragraph (a) shall be 21 days from the postmark date of the property
tax statement, and all penalties referenced in paragraph (a) shall be determined with regard
to the later due date.
new text end
new text begin
(c) In the case of a tract or lot with taxes of $100 or less, the due date and penalties as
specified in paragraph (a) or (b) for the first half payment shall apply to the entire amount
of the tax due.
new text end
new text begin
(d) For commercial use real property used for seasonal residential recreational purposes
and classified as class 1c or 4c, and on other commercial use real property classified as class
3a, provided that over 60 percent of the gross income earned by the enterprise on the class
3a property is earned during the months of May, June, July, and August, penalty does not
accrue until June 1 of each year. For a class 3a property to qualify for the later due date, the
owner of the property must attach an affidavit to the payment attesting to compliance with
the income requirements of this paragraph.
new text end
new text begin (e) new text endThis section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.
new text begin (f) new text endA county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
installments as provided in this subdivision.
new text begin (g) new text endThe county treasurer may accept payments of more or less than the exact amount of
a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 19.
Minnesota Statutes 2016, section 279.01, subdivision 2, is amended to read:
Subd. 2.
Abatement of penalty.
new text begin(a) new text endThe county board may, with the concurrence of the
county treasurer, delegate to the county treasurer the power to abate the penalty provided
for late payment of taxes in the current year. Notwithstanding section 270C.86, if any county
board so elects, the county treasurer may abate the penalty on finding that the imposition
of the penalty would be unjust and unreasonable.
new text begin
(b) The county treasurer shall abate the penalty provided for late payment of taxes in
the current year if the property tax payment is delivered by mail to the county treasurer and
the envelope containing the payment is postmarked by the United States Postal Service
within one business day of the due date prescribed under this section, but only if the property
owner requesting the abatement has not previously received an abatement of penalty for
late payment of tax under this paragraph.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes payable in 2018 and
thereafter.
new text end
Sec. 20.
Minnesota Statutes 2016, section 279.01, subdivision 3, is amended to read:
Subd. 3.
Agricultural property.
deleted text begin(a)deleted text end In the case of class 1b agricultural homestead, class
2a agricultural homestead property, and class 2a agricultural nonhomestead property, no
penalties shall attach to the second one-half property tax payment as provided in this section
if paid by November 15. Thereafter deleted text beginfor class 1b agricultural homestead and class 2a
homestead property, on November 16 following, a penalty of six percent shall accrue and
be charged on all such unpaid taxes and on December 1 following, an additional two percent
shall be charged on all such unpaid taxes. Thereafter for class 2a agricultural nonhomestead
property, on November 16 following, a penalty of eight percent shall accrue and be charged
on all such unpaid taxes and on December 1 following, an additional four percent shall be
charged on all such unpaid taxesdeleted text endnew text begin, penalties shall attach as provided in subdivision 1new text end.
If the owner of class 1b agricultural homestead or class 2a agricultural property receives
a consolidated property tax statement that shows only an aggregate of the taxes and special
assessments due on that property and on other property not classified as class 1b agricultural
homestead or class 2a agricultural property, the aggregate tax and special assessments shown
due on the property by the consolidated statement will be due on November 15.
deleted text begin
(b) Notwithstanding paragraph (a), for taxes payable in 2010 and 2011, for any class 2b
property that was subject to a second-half due date of November 15 for taxes payable in
2009, the county shall not impose, or if imposed, shall abate penalty amounts in excess of
those that would apply as if the second-half due date were November 15.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 21.
Minnesota Statutes 2016, section 279.03, subdivision 2, is amended to read:
Subd. 2.
new text beginRate for new text endcomposite judgmentnew text begin; rate for homestead composite judgment,
repurchase of forfeited homestead property, and sale of forfeited propertynew text end.
(a) Except
as provided in paragraph (b), amounts included in composite judgments authorized by
section 279.37, subdivision 1, are subject to interest at the rate calculated under subdivision
1a. During each calendar year, interest shall accrue on the unpaid balance of the composite
judgment from the time it is confessed until it is paid. The interest rate established at the
time the judgment is confessed is fixed for the duration of that judgment.
new text begin
(b) The following amounts are subject to interest as provided in paragraph (c):
new text end
new text begin
(1) amounts included in composite judgments on parcels classified as 1a or 1b and used
as the homestead of the owner;
new text end
new text begin
(2) amounts in contracts for repurchase of property classified as 1a or 1b at the time of
forfeiture or at the time that the repurchase application is approved; and
new text end
new text begin
(3) sales of forfeited property pursuant to section 282.01, subdivision 4.
new text end
deleted text begin
(b) A confession of judgment covering any part of a parcel classified as 1a or 1b, and
used as the homestead of the owner, is subject to interest at the rate provided in section
279.37, subdivision 2, paragraph (b). This paragraph does not apply to a relative homestead
under section 273.124, subdivision 1, paragraph (c).
deleted text end
new text begin
(c) By October 15 each year the commissioner shall set the interest rate under this
subdivision at the greater of five percent or two percent above the prime rate charged by
banks during the six-month period ending on September 30 of that year, rounded to the
nearest full percent, provided that the rate must not exceed the maximum annum rate specified
under section 279.03, subdivision 1a. By November 1 of each year the commissioner must
certify the rate to the county auditor. The rate of interest becomes effective on January 1 of
the immediately succeeding year. The commissioner's determination under this subdivision
is not a rule subject to the Administrative Procedure Act in chapter 14, including section
14.386.
new text end
new text begin
(d) For the purposes of this subdivision, "prime rate charged by banks" means the average
predominant prime rate quoted by commercial banks to large businesses, as determined by
the Board of Governors of the Federal Reserve System.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for composite judgments, repurchase
contracts, and sales of forfeited property occurring after July 1, 2018.
new text end
Sec. 22.
Minnesota Statutes 2016, section 279.37, subdivision 2, is amended to read:
Subd. 2.
Installment payments.
(a) The owner of any such parcel, or any person to
whom the right to pay taxes has been given by statute, mortgage, or other agreement, may
make and file with the county auditor of the county in which the parcel is located a written
offer to pay the current taxes each year before they become delinquent, or to contest the
taxes under chapter 278 and agree to confess judgment for the amount provided, as
determined by the county auditor. By filing the offer, the owner waives all irregularities in
connection with the tax proceedings affecting the parcel and any defense or objection which
the owner may have to the proceedings, and also waives the requirements of any notice of
default in the payment of any installment or interest to become due pursuant to the composite
judgment to be so entered. Unless the property is subject to subdivision 1a, with the offer,
the owner shall (i) tender one-tenth of the amount of the delinquent taxes, costs, penalty,
and interest, and (ii) tender all current year taxes and penalty due at the time the confession
of judgment is entered. In the offer, the owner shall agree to pay the balance in nine equal
installments, with interest as provided in section 279.03, payable annually on installments
remaining unpaid from time to time, on or before December 31 of each year following the
year in which judgment was confessed.
(b) deleted text beginFor property which qualifies under section 279.03, subdivision 2, paragraph (b), each
year the commissioner shall set the interest rate for offers made under paragraph (a) at the
greater of five percent or two percent above the prime rate charged by banks during the
six-month period ending on September 30 of that year, rounded to the nearest full percent,
provided that the rate must not exceed the maximum annum rate specified under section
279.03, subdivision 1a. The rate of interest becomes effective on January 1 of the immediately
succeeding year. The commissioner's determination under this subdivision is not a rule
subject to the Administrative Procedure Act in chapter 14, including section 14.386. If a
default occurs in the payments under any confessed judgment entered under this paragraph,
the taxes and penalties due are subject to the interest rate specified in section 279.03.deleted text endnew text begin
Amounts entered in judgment bear interest at the rate provided in section 279.03, subdivision
1a, unless the parcel is classified as 1a or 1b, and is used as the homestead of the owner, in
which case the rate provided in section 279.03, subdivision 2, shall apply. A parcel that is
classified as relative homestead under section 273.124, subdivision 1, paragraph (c), is
subject to interest at the rate provided in section 279.03, subdivision 1a.
new text end
new text begin
(c) Interest shall commence with the date the judgment is entered. During each calendar
year, interest shall accrue on the unpaid balance of the composite judgment from the time
it is confessed until it is paid. The interest rate established at the time the judgment is
confessed is fixed for the duration of that judgment.
new text end
new text begin (d) If a default occurs in the payments under any confessed judgment, the taxes and
penalties due are subject to the interest rate specified in section 279.03, subdivision 1a,
regardless of the classification of the parcel. new text endFor the purposes of this subdivisiondeleted text begin:
deleted text end
deleted text begin
(1) the term "prime rate charged by banks" means the average predominant prime rate
quoted by commercial banks to large businesses, as determined by the Board of Governors
of the Federal Reserve System; and
deleted text end
deleted text begin (2)deleted text end "default" means the cancellation of the confession of judgment due to nonpayment
of the current year tax or failure to make any installment payment required by this confessed
judgment within 60 days from the date on which payment was due.
deleted text begin
(c) The interest rate established at the time judgment is confessed is fixed for the duration
of the judgment. By October 15 of each year, the commissioner of revenue must determine
the rate of interest as provided under paragraph (b) and, by November 1 of each year, must
certify the rate to the county auditor.
deleted text end
deleted text begin (d)deleted text endnew text begin (e)new text end A qualified property owner eligible to enter into a second confession of judgment
may do so at the interest rate provided in paragraph (b).
deleted text begin
(e) Repurchase agreements or contracts for repurchase for properties being repurchased
under section 282.261 are not eligible to receive the interest rate under paragraph (b).
deleted text end
(f) The offer must be substantially as follows:
"To the court administrator of the district court of ........... county, I, ....................., am
the owner of the following described parcel of real estate located in .................... county,
Minnesota:
.............................. Upon that real estate there are delinquent taxes for the year ........., and
prior years, as follows: (here insert year of delinquency and the total amount of delinquent
taxes, costs, interest, and penalty). By signing this document I offer to confess judgment in
the sum of $...... and waive all irregularities in the tax proceedings affecting these taxes and
any defense or objection which I may have to them, and direct judgment to be entered for
the amount stated above, minus the sum of $............, to be paid with this document, which
is one-tenth or one-fifth of the amount of the taxes, costs, penalty, and interest stated above.
I agree to pay the balance of the judgment in nine or four equal, annual installments, with
interest as provided in section 279.03, payable annually, on the installments remaining
unpaid. I agree to pay the installments and interest on or before December 31 of each year
following the year in which this judgment is confessed and current taxes each year before
they become delinquent, or within 30 days after the entry of final judgment in proceedings
to contest the taxes under chapter 278.
Dated .............., ......."
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and repurchases occurring after
January 1, 2018.
new text end
Sec. 23.
Minnesota Statutes 2016, section 282.01, subdivision 4, is amended to read:
Subd. 4.
Sale: method, requirements, effects.
The sale authorized under subdivision
3 must be conducted by the county auditor at the county seat of the county in which the
parcels lie, except that in St. Louis and Koochiching Counties, the sale may be conducted
in any county facility within the county. The sale must not be for less than the appraised
value except as provided in subdivision 7a. The parcels must be sold for cash only, unless
the county board of the county has adopted a resolution providing for their sale on terms,
in which event the resolution controls with respect to the sale. When the sale is made on
terms other than for cash only (1) a payment of at least ten percent of the purchase price
must be made at the time of purchase, and the balance must be paid in no more than ten
equal annual installments, or (2) the payments must be made in accordance with county
board policy, but in no event may the board require more than 12 installments annually,
and the contract term must not be for more than ten years. Standing timber or timber products
must not be removed from these lands until an amount equal to the appraised value of all
standing timber or timber products on the lands at the time of purchase has been paid by
the purchaser. If a parcel of land bearing standing timber or timber products is sold at public
auction for more than the appraised value, the amount bid in excess of the appraised value
must be allocated between the land and the timber in proportion to their respective appraised
values. In that case, standing timber or timber products must not be removed from the land
until the amount of the excess bid allocated to timber or timber products has been paid in
addition to the appraised value of the land. The purchaser is entitled to immediate possession,
subject to the provisions of any existing valid lease made in behalf of the state.
deleted text begin For sales occurring on or after July 1, 1982, the unpaid balance of the purchase price is
subject to interest at the rate determined pursuant to section 549.09.deleted text end The unpaid balance of
the purchase price deleted text beginfor sales occurring after December 31, 1990,deleted text end is subject to interest at the
rate deleted text begindetermineddeleted text endnew text begin providednew text end in section 279.03, subdivision deleted text begin1adeleted text endnew text begin 2, paragraph (c)new text end. deleted text beginThe interest
rate is subject to change each year on the unpaid balance in the manner provided for rate
changes in section 549.09 or 279.03, subdivision 1a, whichever, is applicable. Interest on
the unpaid contract balance on sales occurring before July 1, 1982, is payable at the rate
applicable to the sale at the time that the sale occurred.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales occurring after January 1, 2018.
new text end
Sec. 24.
Minnesota Statutes 2016, section 282.261, subdivision 2, is amended to read:
Subd. 2.
Interest rate.
The unpaid balance on any repurchase contract approved by the
county boardnew text begin for property classified as 1a or 1b and used as the homestead of the owner at
the time of forfeiture or at the time that the repurchase application is approvednew text end is subject to
interest at the rate determined in section 279.03, subdivision deleted text begin1adeleted text endnew text begin 2new text end. deleted text beginThe interest rate is subject
to change each year on the unpaid balance in the manner provided for rate changes in section
279.03, subdivision 1a.deleted text endnew text begin The unpaid balance on any other repurchase contract approved by
the county board is subject to interest at the rate determined in section 279.03, subdivision
1a, which is subject to change each year in the manner provided for in section 279.03,
subdivision 1a.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for repurchases occurring after January
1, 2018.
new text end
Sec. 25.
Minnesota Statutes 2016, section 473H.09, is amended to read:
473H.09 EARLY TERMINATION.
new text begin Subdivision 1. new text end
new text begin Public emergency. new text end
Termination of an agricultural preserve earlier than
a date derived through application of section 473H.08 may be permitted deleted text beginonlydeleted text end in the event
of a public emergency upon petition from the owner or authority to the governor. The
determination of a public emergency shall be by the governor through executive order
pursuant to sections 4.035 and 12.01 to 12.46. The executive order shall identify the preserve,
the reasons requiring the action and the date of termination.
new text begin Subd. 2. new text end
new text begin Death of owner. new text end
new text begin
(a) Within 180 days of the death of an owner, an owner's
spouse, or other qualifying person, the surviving owner may elect to terminate the agricultural
preserve and the covenant allowing the land to be enrolled as an agricultural preserve by
notifying the authority on a form provided by the commissioner of agriculture. Termination
of a covenant under this subdivision must be executed and acknowledged in the manner
required by law to execute and acknowledge a deed.
new text end
new text begin
(b) For purposes of this subdivision, the following definitions apply:
new text end
new text begin
(1) "qualifying person" includes a partner, shareholder, trustee for a trust that the decedent
was the settlor or a beneficiary of, or member of an entity permitted to own agricultural
land and engage in farming under section 500.24 that owned the agricultural preserve; and
new text end
new text begin
(2) "surviving owner" includes the executor of the estate of the decedent, the trustee for
a trust that the decedent was the settlor or a beneficiary of, or an entity permitted to own
farm land under section 500.24 of which the decedent was a partner, shareholder, or member.
new text end
new text begin
(c) When an agricultural preserve is terminated under this subdivision, the property is
subject to additional taxes in an amount equal to 50 percent of the taxes actually levied
against the property for the current taxes payable year. The additional taxes are extended
against the property on the tax list for taxes payable in the current year. The additional taxes
must be distributed among the jurisdictions levying taxes on the property in proportion to
the current year's taxes.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from July 1, 2016.
new text end
Sec. 26.
Laws 1988, chapter 645, section 3, as amended by Laws 1999, chapter 243, article
6, section 9, Laws 2000, chapter 490, article 6, section 15, Laws 2008, chapter 154, article
2, section 30, and Laws 2013, chapter 143, article 4, section 33, is amended to read:
Sec. 3. TAX; PAYMENT OF EXPENSES.
(a) The tax levied by the hospital district under Minnesota Statutes, section 447.34, must
not be levied at a rate that exceeds the amount authorized to be levied under that section.
The proceeds of the tax may be used for all purposes of the hospital district, except as
provided in paragraph (b).
(b) 0.015 percent of taxable market value of the tax in paragraph (a) may be used by the
Cook ambulance service and the Orr ambulance service for the purpose of:
(1) ambulance acquisitions for the Cook ambulance service and the Orr ambulance
service;
(2) attached and portable equipment for use in and for the ambulances; and
(3) parts and replacement parts for maintenance and repair of the ambulancesnew text begin, and
administrative, operation, or salary expenses for the Cook ambulance service and the Orr
ambulance servicenew text end.
deleted text begin
The money may not be used for administrative, operation, or salary expenses.
deleted text end
(c) The part of the levy referred to in paragraph (b) must be administered by the Cook
Hospital and passed on in equal amounts directly to the Cook area ambulance service board
and the city of Orr to be used for the purposes in paragraph (b).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 27.
Laws 1996, chapter 471, article 3, section 51, is amended to read:
Sec. 51. RECREATION LEVY FOR SAWYER BY CARLTON COUNTY.
deleted text begin Subdivision 1. deleted text end
deleted text begin Levy authorized. deleted text end
Notwithstanding other law to the contrary, the Carlton
county board of commissioners may levy in and for the unorganized township of Sawyer
an amount up to deleted text begin$1,500deleted text endnew text begin $2,000new text end annually for recreational purposesdeleted text begin, beginning with taxes
payable in 1997 and ending with taxes payable in 2006deleted text end.
deleted text begin Subd. 2. deleted text end
deleted text begin Effective date. deleted text end
deleted text begin
This section is effective June 1, 1996, without local approval.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the Carlton County Board
of Commissioners and its chief clerical officer comply with section 645.021, subdivisions
2 and 3, and applies to taxes payable in 2018.
new text end
Sec. 28.
Laws 2009, chapter 88, article 2, section 46, subdivision 1, as amended by Laws
2013, chapter 143, article 4, section 36, is amended to read:
Subdivision 1.
Agreement.
The city of Cloquet and Perch Lake Township, by resolution
of each of their governing bodies, may establish the Cloquet Area Fire and Ambulance
new text begin Special new text endTaxing District for the purpose of providing fire or ambulance services, or both,
throughout the district. In this section, "municipality" means home rule charter and statutory
cities, towns, and Indian tribes. The district may exercise all the powers relating to fire and
ambulance services of the municipalities that receive fire or ambulance services, or both,
from the district. Upon application, any other municipality may join the district with the
agreement of the municipalities that comprise the district at the time of its application to
join.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective in Cloquet and Perch Lake Township
the day after compliance with Minnesota Statutes, section 645.021, subdivision 3, by the
governing body of each.
new text end
Sec. 29.
Laws 2009, chapter 88, article 2, section 46, subdivision 2, is amended to read:
Subd. 2.
Board.
The Cloquet Area Fire and Ambulance new text beginSpecial new text endTaxing District Board
is governed by a board made up initially of one or more elected officials of the governing
body of each participating municipality in the proportions set out in the establishing
resolution, subject to change as provided in the district's charter, if any, or in the district's
bylaws. Each municipality's representatives serve at the pleasure of that municipality's
governing body.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective in Cloquet and Perch Lake Township
the day after compliance with Minnesota Statutes, section 645.021, subdivision 3, by the
governing body of each.
new text end
Sec. 30.
Laws 2009, chapter 88, article 2, section 46, subdivision 3, as amended by Laws
2013, chapter 143, article 4, section 37, is amended to read:
Subd. 3.
Tax.
new text begin(a) new text endThe district board may impose a property tax on taxable property as
provided in this subdivisionnew text begin to pay the costs of providing fire or ambulance services, or
both, throughout the districtnew text end. The board shall annually determine the total amount of the
levy that is attributable to the cost of providing fire services and the cost of providing
ambulance services within the primary service area. For those municipalities that only
receive ambulance services, the costs for the provision of ambulance services shall be levied
against taxable property within those municipalities at a rate necessary not to exceed 0.019
percent of the estimated market value. For those municipalities that receive both fire and
ambulance services, the tax shall be imposed at a rate that does not exceed 0.2835 percent
of estimated market value.
new text begin (b) new text endWhen a member municipality opts to receive fire service from the district or an
additional municipality becomes a member of the district, the cost of providing fire services
to that community shall be determined by the board and added to the maximum levy amount.
new text begin (c) new text endEach county auditor of a county that contains a municipality subject to the tax under
this section must collect the tax and pay it to the Fire and Ambulance Special Taxing District.
The district may also impose other fees or charges as allowed by law for the provision of
fire and ambulance services.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective in Cloquet and Perch Lake Township
the day after compliance with Minnesota Statutes, section 645.021, subdivision 3, by the
governing body of each.
new text end
Sec. 31.
Laws 2009, chapter 88, article 2, section 46, subdivision 4, is amended to read:
Subd. 4.
Public indebtedness.
new text begin(a) new text endThe district may incur debt in the manner provided
for a municipality by Minnesota Statutes, chapter 475, new text beginand may issue certificates of
indebtedness or capital notes in the manner provided for a city by Minnesota Statutes, section
412.301, new text endwhen necessary to accomplish its dutiesnew text begin, except that the district may not incur debt
or issue obligations until first obtaining the approval of a majority of the electors voting on
the question of issuing the obligation. The debt service for debt used to finance capital costs
for ambulance service shall be levied against taxable property within the municipalities in
the primary service area. The debt service for debt used to finance capital costs for fire
service shall be levied against taxable property within municipalities receiving fire services.
The district board shall pledge its full faith and credit and taxing power without limitation
as to rate or amount for the payment of the district's debtnew text end.
new text begin
(b) For purposes of this subdivision, "municipality" has the definition given in Minnesota
Statutes, sections 475.51, subdivision 2, and 475.521, subdivision 1, paragraph (c).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective in Cloquet and Perch Lake Township
the day after compliance with Minnesota Statutes, section 645.021, subdivision 3, by the
governing body of each.
new text end
Sec. 32.
Laws 2009, chapter 88, article 2, section 46, subdivision 5, is amended to read:
Subd. 5.
Withdrawal.
Notice of intent to withdraw from participation in the district
may be given only in the month of January, with a minimum of twelve months notice of
intent to withdraw. Withdrawal becomes effective for taxes levied new text beginpursuant to subdivision
3 new text endin the year when the notice is given. new text beginA property tax on taxable property located in a
withdrawing municipality that has been levied by the district pursuant to subdivision 4
remains in effect until the obligations outstanding on the date of withdrawal are satisfied,
including any property tax levied in connection with refunding such obligations. new text endThe district
and its members may new text beginalso new text enddevelop and agree upon new text beginother new text endcontinuing obligations after
withdrawal of a municipality.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective in Cloquet and Perch Lake Township
the day after compliance with Minnesota Statutes, section 645.021, subdivision 3, by the
governing body of each.
new text end
Sec. 33. new text begin2016 TOWNSHIP BOARD APPEALS AND EQUALIZATION COURSE
WAIVER.
new text end
new text begin
If a city or town that conducts local board of appeal and equalization meetings certified
by February 1, 2016, that it was in compliance with the requirements of Minnesota Statutes,
section 274.014, subdivision 2, but no member of the local board who has attended an appeal
and equalization course training within the preceding four years attended the local board's
meeting for 2016, that local board shall have its powers reinstated for the 2017 assessment
by resolution of the governing body of the city or town, and by certifying it is in compliance
with the requirements of Minnesota Statutes, section 274.014, subdivision 2. The resolution
and certification must be provided to the county assessor by February 1, 2017.
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. 34. new text beginTOWN OF TOFTE; MUNICIPAL HOUSING.
new text end
new text begin
(a) Notwithstanding the provisions of Laws 1988, chapter 516, and Laws 1988, chapter
719, article 19, section 27, the town of Tofte may own and operate within its boundary up
to 12 units of housing for individuals over 55 years of age or families with one member of
the household that is over 55 years of age, or projects that provide housing for individuals
or families with incomes not greater than 120 percent of the median family income, as
estimated by the United States Department of Housing and Urban Development for the
nonmetropolitan county in which the town of Tofte is located.
new text end
new text begin
(b) The town of Tofte shall have the powers of a city under Minnesota Statutes, chapter
462C, and the powers of an authority under Minnesota Statutes, sections 469.001 to 469.047,
with respect to this section. Upon the approval of the town board, the town of Tofte may
levy the tax described in Minnesota Statutes, section 469.033, subdivision 6.
new text end
new text begin
(c) Nothing in this section shall limit the power of the Cook County/Grand Marais Joint
Economic Development Authority to exercise jurisdiction within the town of Tofte. The
authority to undertake new projects under this section shall expire on June 30, 2018.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after compliance by the governing
body of the town of Tofte with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end
Sec. 35. new text beginSOCCER STADIUM PROPERTY TAX EXEMPTION; SPECIAL
ASSESSMENT.
new text end
new text begin
Any real or personal property acquired, owned, leased, controlled, used, or occupied by
the city of St. Paul for the primary purpose of providing a stadium for a Major League
Soccer team is declared to be acquired, owned, leased, controlled, used, and occupied for
public, governmental, and municipal purposes, and is exempt from ad valorem taxation by
the state or any political subdivision of the state, provided that the properties are subject to
special assessments levied by a political subdivision for a local improvement in amounts
proportionate to and not exceeding the special benefit received by the properties from the
improvement. In determining the special benefit received by the properties, no possible use
of any of the properties in any manner different from their intended use for providing a
Major League Soccer stadium at the time may be considered. Notwithstanding Minnesota
Statutes, section 272.01, subdivision 2, or 273.19, real or personal property subject to a
lease or use agreement between the city and another person for uses related to the purposes
of the operation of the stadium and related parking facilities is exempt from taxation
regardless of the length of the lease or use agreement. This section, insofar as it provides
an exemption or special treatment, does not apply to any real property that is leased for
residential, business, or commercial development or other purposes different from those
necessary to the provision and operation of the stadium.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective upon approval by the St. Paul City
Council and compliance with Minnesota Statutes, section 645.021.
new text end
Sec. 36. new text beginOPTIONAL CANCELLATION OF TAX FORFEITURE FOR CERTAIN
BUILDINGS; ST. LOUIS COUNTY.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For purposes of this section, the following terms have
the meanings given.
new text end
new text begin
(b) "Building PIN" means a parcel identification number that is assigned to a building
and does not include the land upon which the building is located; and
new text end
new text begin
(c) "Land PIN" means a parcel identification number that is assigned to land upon which
a building associated with a building PIN is located.
new text end
new text begin Subd. 2. new text end
new text begin
Optional cancellation of tax forfeiture for buildings with building PINs.
new text end
new text begin
Notwithstanding any law to the contrary, if any building associated with a building PIN and
located in St. Louis County forfeits or has forfeited to the state of Minnesota before, on, or
after the date of enactment of this section because of nonpayment of delinquent property
taxes, special assessments, penalties, interest, or costs, the county auditor of St. Louis County
may, with approval from the county board and the commissioner of revenue:
new text end
new text begin
(1) cancel the certificate of forfeiture and set aside the forfeiture without reinstating the
unpaid property taxes, special assessments, penalties, interest, or costs; and
new text end
new text begin
(2) combine the building PIN with its associated land PIN. When this occurs, the land
PIN is the only surviving parcel identification number, and includes both the building and
the land upon which the building is located.
new text end
new text begin Subd. 3. new text end
new text begin
Cancellation of tax forfeiture; taxation through date of cancellation.
new text end
new text begin
Notwithstanding any law to the contrary, if the county auditor of St. Louis County cancels
a certificate of forfeiture and sets aside a forfeiture in accordance with subdivision 2, the
affected building is not subject to taxation from the date of forfeiture through the date of
cancellation.
new text end
new text begin Subd. 4. new text end
new text begin Appropriation. new text end
new text begin
$1,000,000 in fiscal year 2017 only is appropriated from the
general fund to the commissioner of revenue for a grant to St. Louis County that shall be
paid on March 31, 2017. The county may only use the grant to remove any building, upon
the request of the landowner, after the county has complied with the provisions of subdivision
2.
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. new text beginLAKE MILLE LACS AREA PROPERTY TAX ABATEMENT.
new text end
new text begin Subdivision 1. new text end
new text begin Abatements authorized. 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 local property taxes for taxes payable in 2016 provided that:
new text end
new text begin
(1) the property is classified as 1c, 3a (excluding utility real and personal property),
4c(1), 4c(10), or 4c(11);
new text end
new text begin
(2) on or before June 1, 2017, the taxpayer submits a written application to the county
assessor in the county in which abatement is sought; and
new text end
new text begin
(3) the taxpayer meets qualification requirements established in subdivision 3.
new text end
new text begin Subd. 2. new text end
new text begin Appeals. new text end
new text begin
An appeal may not be taken to the Tax Court from any order of the
county board made pursuant to the exercise of the discretionary authority granted in this
section.
new text end
new text begin Subd. 3. new text end
new text begin Qualification requirements. new text end
new text begin
To qualify for abatements under this section, a
taxpayer must:
new text end
new text begin
(1) be located within one of the following municipalities surrounding Lake Mille Lacs:
new text end
new text begin
(i) in Crow Wing County, the city of Garrison, township of Garrison, or township of
Roosevelt;
new text end
new text begin
(ii) in Aitkin County, the township of Hazelton, township of Wealthwood, township of
Malmo, or township of Lakeside; or
new text end
new text begin
(iii) in Mille Lacs County, the city of Isle, city of Wahkon, city of Onamia, township of
East Side, township of Isle Harbor, township of South Harbor, or township of Kathio;
new text end
new text begin
(2) document a reduction in gross receipts of five percent or greater between two
successive calendar years beginning in 2010 or later; 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: accommodation, 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 the county in
consultation with the commissioner of employment and economic development.
new text end
new text begin Subd. 4. new text end
new text begin State general levy in relief area. new text end
new text begin
The counties of Aitkin, Crow Wing, and
Mille Lacs must refund the state general levy levied upon a property classified as 1c, 3a
(excluding utility real and personal property), or 4c(1) that is located in the area described
by subdivision 3, clause (1), for taxes payable in 2016. No refund may be issued to a taxpayer
whose property taxes are delinquent.
new text end
new text begin Subd. 5. new text end
new text begin Certification and transfer of funds. new text end
new text begin
(a) By August 1, 2017, a county granting
a refund as required under subdivision 4 must certify the total amount of state general tax
refunded to Mille Lacs County and the commissioner of revenue. By May 1, 2017, Mille
Lacs County must transfer an amount equal to the amount certified under this paragraph to
the county making the certification.
new text end
new text begin
(b) By August 1, 2017, a county that has received an application for an abatement
authorized under subdivision 1 must certify to Mille Lacs County the total amount of
abatements for which applications have been received and approved. By September 1, 2017,
Mille Lacs County must transfer an amount equal to the amount certified under this paragraph
to the county making the certification. If the amount appropriated under subdivision 6,
minus the amount transferred under paragraph (a), is not sufficient to make the transfer
required under this paragraph, Mille Lacs County must reduce the amount transferred to
each county by a uniform percentage. By October 31, 2017, the county must issue refunds
of local property tax amounts to qualified properties, in proportion to the amount received
from Mille Lacs County. No refund may be issued to a taxpayer whose property taxes are
delinquent.
new text end
new text begin
(c) By December 1, 2017, Mille Lacs County must calculate the amount transferred
under paragraphs (a) and (b), and subtract that amount from $1,400,000 to obtain the ongoing
economic relief distribution amount, if any. This amount must be transferred to the counties
of Aitkin, Crow Wing, and Mille Lacs in proportion to the amounts certified by each county
under paragraphs (a) and (b). A county receiving a transfer under this paragraph must use
the funds received to provide abatements to business properties under economic hardship
for taxes payable in 2017, and each year thereafter until a county's share of the ongoing
economic relief distribution amount is exhausted.
new text end
new text begin Subd. 6. new text end
new text begin Commissioner of revenue; appropriation. new text end
new text begin
$1,400,000 in fiscal year 2018 is
appropriated from the general fund to the commissioner of revenue for transfer to Mille
Lacs County to make the transfers required under subdivision 5. This is a onetime
appropriation.
new text end
new text begin Subd. 7. new text end
new text begin Report to legislature. new text end
new text begin
The commissioner of revenue must make a written report
to the chairs and ranking minority members of the legislative committees with jurisdiction
over taxes stating the amount of abatements and refunds given under this section by taxing
jurisdictions by February 1, 2018. The counties must provide the commissioner with the
information necessary to make the report.
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. 38. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2016, section 272.02, subdivision 23,
new text end
new text begin
is repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2017 and thereafter.
new text end
ARTICLE 2
AIDS AND CREDITS
Section 1.
Minnesota Statutes 2016, section 127A.45, subdivision 10, is amended to read:
Subd. 10.
Payments to school nonoperating funds.
Each fiscal year state general fund
payments for a district nonoperating fund must be made at the current year aid payment
percentage of the estimated entitlement during the fiscal year of the entitlement. This amount
shall be paid in deleted text begin12deleted text endnew text begin sixnew text end equal monthly installmentsnew text begin beginning in Julynew text end. The amount of the
actual entitlement, after adjustment for actual data, minus the payments made during the
fiscal year of the entitlement must be paid prior to October 31 of the following school year.
The commissioner may make advance payments of debt service equalization aid and
state-paid tax credits for a district's debt service fund earlier than would occur under the
preceding schedule if the district submits evidence showing a serious cash flow problem in
the fund. The commissioner may make earlier payments during the year and, if necessary,
increase the percent of the entitlement paid to reduce the cash flow problem.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with fiscal year 2019.
new text end
Sec. 2.
Minnesota Statutes 2016, section 127A.45, subdivision 13, is amended to read:
Subd. 13.
Aid payment percentage.
Except as provided in subdivisions new text begin10, new text end11, 12, 12a,
and 14, each fiscal year, all education aids and credits in this chapter and chapters 120A,
120B, 121A, 122A, 123A, 123B, 124D, 124E, 125A, 125B, 126C, 134, and section 273.1392,
shall be paid at the current year aid payment percentage of the estimated entitlement during
the fiscal year of the entitlement. For the purposes of this subdivision, a district's estimated
entitlement for special education aid under section 125A.76 for fiscal year 2014 and later
equals 97.4 percent of the district's entitlement for the current fiscal year. The final adjustment
payment, according to subdivision 9, must be the amount of the actual entitlement, after
adjustment for actual data, minus the payments made during the fiscal year of the entitlement.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with fiscal year 2019.
new text end
Sec. 3.
new text begin
[273.1387] SCHOOL BUILDING BOND AGRICULTURAL CREDIT.
new text end
new text begin Subdivision 1. new text end
new text begin Eligibility. new text end
new text begin
All class 2a, 2b, and 2c property under section 273.13,
subdivision 23, other than property consisting of the house, garage, and immediately
surrounding one acre of land of an agricultural homestead, is eligible to receive the credit
under this section.
new text end
new text begin Subd. 2. new text end
new text begin Credit amount. new text end
new text begin
For each qualifying property, the school building bond
agricultural credit is equal to 40 percent of the property's eligible net tax capacity multiplied
by the school debt tax rate determined under section 275.08, subdivision 1b.
new text end
new text begin Subd. 3. new text end
new text begin Credit reimbursements. new text end
new text begin
The county auditor shall determine the tax reductions
allowed under this section within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted
under section 275.29. Any prior year adjustments shall also be certified on the abstracts of
tax lists. The commissioner shall review the certifications for accuracy, and may make such
changes as are deemed necessary, or return the certification to the county auditor for
correction. The credit under this section must be used to reduce the school district net tax
capacity-based property tax as provided in section 273.1393.
new text end
new text begin Subd. 4. new text end
new text begin Payment. new text end
new text begin
The commissioner of revenue shall certify the total of the tax
reductions granted under this section for each taxes payable year within each school district
to the commissioner of education, who shall pay the reimbursement amounts to each school
district as provided in section 273.1392.
new text end
new text begin Subd. 5. new text end
new text begin Appropriation. new text end
new text begin
An amount sufficient to make the payments required by this
section is annually appropriated from the general fund to the commissioner of education.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 4.
Minnesota Statutes 2016, section 273.1392, is amended to read:
273.1392 PAYMENT; SCHOOL DISTRICTS.
The amounts of bovine tuberculosis credit reimbursements under section 273.113;
conservation tax credits under section 273.119; disaster or emergency reimbursement under
sections 273.1231 to 273.1235; deleted text beginhomestead anddeleted text end agricultural credits under deleted text beginsection deleted text endnew text beginsectionsnew text end
273.1384new text begin and 273.1387new text end; aids and credits under section 273.1398; enterprise zone property
credit payments under section 469.171; and metropolitan agricultural preserve reduction
under section 473H.10 for school districts, shall be certified to the Department of Education
by the Department of Revenue. The amounts so certified shall be paid according to section
127A.45, subdivisions 9 and 13.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 5.
Minnesota Statutes 2016, section 273.1393, is amended to read:
273.1393 COMPUTATION OF NET PROPERTY TAXES.
Notwithstanding any other provisions to the contrary, "net" property taxes are determined
by subtracting the credits in the order listed from the gross tax:
(1) disaster credit as provided in sections 273.1231 to 273.1235;
(2) powerline credit as provided in section 273.42;
(3) agricultural preserves credit as provided in section 473H.10;
(4) enterprise zone credit as provided in section 469.171;
(5) disparity reduction credit;
(6) conservation tax credit as provided in section 273.119;
(7) new text beginthe school bond credit, as provided in section 273.1387;
new text end
new text begin (8) new text endagricultural credit as provided in section 273.1384;
deleted text begin (8)deleted text endnew text begin (9)new text end taconite homestead credit as provided in section 273.135;
deleted text begin (9)deleted text endnew text begin (10)new text end supplemental homestead credit as provided in section 273.1391; and
deleted text begin (10)deleted text endnew text begin (11)new text end the bovine tuberculosis zone credit, as provided in section 273.113.
The combination of all property tax credits must not exceed the gross tax amount.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 6.
Minnesota Statutes 2016, section 275.065, subdivision 3, is amended to read:
Subd. 3.
Notice of proposed property taxes.
(a) The county auditor shall prepare and
the county treasurer shall deliver after November 10 and on or before November 24 each
year, by first class mail to each taxpayer at the address listed on the county's current year's
assessment roll, a notice of proposed property taxes. Upon written request by the taxpayer,
the treasurer may send the notice in electronic form or by electronic mail instead of on paper
or by ordinary mail.
(b) The commissioner of revenue shall prescribe the form of the notice.
(c) The notice must inform taxpayers that it contains the amount of property taxes each
taxing authority proposes to collect for taxes payable the following year. In the case of a
town, or in the case of the state general tax, the final tax amount will be its proposed tax.
The notice must clearly state for each city that has a population over 500, county, school
district, regional library authority established under section 134.201, and metropolitan taxing
districts as defined in paragraph (i), the time and place of a meeting for each taxing authority
in which the budget and levy will be discussed and public input allowed, prior to the final
budget and levy determination. The taxing authorities must provide the county auditor with
the information to be included in the notice on or before the time it certifies its proposed
levy under subdivision 1. The public must be allowed to speak at that meeting, which must
occur after November 24 and must not be held before 6:00 p.m. It must provide a telephone
number for the taxing authority that taxpayers may call if they have questions related to the
notice and an address where comments will be received by mail, except that no notice
required under this section shall be interpreted as requiring the printing of a personal
telephone number or address as the contact information for a taxing authority. If a taxing
authority does not maintain public offices where telephone calls can be received by the
authority, the authority may inform the county of the lack of a public telephone number and
the county shall not list a telephone number for that taxing authority.
(d) The notice must state for each parcel:
(1) the market value of the property as determined under section 273.11, and used for
computing property taxes payable in the following year and for taxes payable in the current
year as each appears in the records of the county assessor on November 1 of the current
year; and, in the case of residential property, whether the property is classified as homestead
or nonhomestead. The notice must clearly inform taxpayers of the years to which the market
values apply and that the values are final values;
(2) the items listed below, shown separately by county, city or town, and state general
tax, agricultural homestead credit under section 273.1384, new text beginschool building bond agricultural
credit under section 273.1387, new text endvoter approved school levy, other local school levy, and the
sum of the special taxing districts, and as a total of all taxing authorities:
(i) the actual tax for taxes payable in the current year; and
(ii) the proposed tax amount.
If the county levy under clause (2) includes an amount for a lake improvement district
as defined under sections 103B.501 to 103B.581, the amount attributable for that purpose
must be separately stated from the remaining county levy amount.
In the case of a town or the state general tax, the final tax shall also be its proposed tax
unless the town changes its levy at a special town meeting under section 365.52. If a school
district has certified under section 126C.17, subdivision 9, that a referendum will be held
in the school district at the November general election, the county auditor must note next
to the school district's proposed amount that a referendum is pending and that, if approved
by the voters, the tax amount may be higher than shown on the notice. In the case of the
city of Minneapolis, the levy for Minneapolis Park and Recreation shall be listed separately
from the remaining amount of the city's levy. In the case of the city of St. Paul, the levy for
the St. Paul Library Agency must be listed separately from the remaining amount of the
city's levy. In the case of Ramsey County, any amount levied under section 134.07 may be
listed separately from the remaining amount of the county's levy. In the case of a parcel
where tax increment or the fiscal disparities areawide tax under chapter 276A or 473F
applies, the proposed tax levy on the captured value or the proposed tax levy on the tax
capacity subject to the areawide tax must each be stated separately and not included in the
sum of the special taxing districts; and
(3) the increase or decrease between the total taxes payable in the current year and the
total proposed taxes, expressed as a percentage.
For purposes of this section, the amount of the tax on homesteads qualifying under the
senior citizens' property tax deferral program under chapter 290B is the total amount of
property tax before subtraction of the deferred property tax amount.
(e) The notice must clearly state that the proposed or final taxes do not include the
following:
(1) special assessments;
(2) levies approved by the voters after the date the proposed taxes are certified, including
bond referenda and school district levy referenda;
(3) a levy limit increase approved by the voters by the first Tuesday after the first Monday
in November of the levy year as provided under section 275.73;
(4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring
after the date the proposed taxes are certified;
(5) amounts necessary to pay tort judgments against the taxing authority that become
final after the date the proposed taxes are certified; and
(6) the contamination tax imposed on properties which received market value reductions
for contamination.
(f) Except as provided in subdivision 7, failure of the county auditor to prepare or the
county treasurer to deliver the notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the tax levy.
(g) If the notice the taxpayer receives under this section lists the property as
nonhomestead, and satisfactory documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the homestead classification in that
assessment year, the assessor shall reclassify the property to homestead for taxes payable
in the following year.
(h) In the case of class 4 residential property used as a residence for lease or rental
periods of 30 days or more, the taxpayer must either:
(1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter,
or lessee; or
(2) post a copy of the notice in a conspicuous place on the premises of the property.
The notice must be mailed or posted by the taxpayer by November 27 or within three
days of receipt of the notice, whichever is later. A taxpayer may notify the county treasurer
of the address of the taxpayer, agent, caretaker, or manager of the premises to which the
notice must be mailed in order to fulfill the requirements of this paragraph.
(i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that
levy a property tax for any of the specified purposes listed below:
(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325, 473.446,
473.521, 473.547, or 473.834;
(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and
(3) Metropolitan Mosquito Control Commission under section 473.711.
For purposes of this section, any levies made by the regional rail authorities in the county
of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
shall be included with the appropriate county's levy.
(j) The governing body of a county, city, or school district may, with the consent of the
county board, include supplemental information with the statement of proposed property
taxes about the impact of state aid increases or decreases on property tax increases or
decreases and on the level of services provided in the affected jurisdiction. This supplemental
information may include information for the following year, the current year, and for as
many consecutive preceding years as deemed appropriate by the governing body of the
county, city, or school district. It may include only information regarding:
(1) the impact of inflation as measured by the implicit price deflator for state and local
government purchases;
(2) population growth and decline;
(3) state or federal government action; and
(4) other financial factors that affect the level of property taxation and local services
that the governing body of the county, city, or school district may deem appropriate to
include.
The information may be presented using tables, written narrative, and graphic
representations and may contain instruction toward further sources of information or
opportunity for comment.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 7.
Minnesota Statutes 2016, section 275.07, subdivision 2, is amended to read:
Subd. 2.
School district deleted text beginin more than one countydeleted text endnew text begin levies; special requirementsnew text end.
new text begin(a) new text endIn
school districts lying in more than one county, the clerk shall certify the tax levied to the
auditor of the county in which the administrative offices of the school district are located.
new text begin
(b) The district must identify the portion of the school district levy that is levied for debt
service at the time the levy is certified under this section. For the purposes of this paragraph,
"levied for debt service" means levies authorized under sections 123B.53, 123B.535, and
123B.55, as adjusted by sections 126C.46 and 126C.48, net of any debt excess levy reductions
under section 475.61, subdivision 4, excluding debt service amounts necessary for repayment
of other postemployment benefits under section 475.52, subdivision 6.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 8.
Minnesota Statutes 2016, section 275.08, subdivision 1b, is amended to read:
Subd. 1b.
Computation of tax rates.
new text begin(a) new text endThe amounts certified to be levied against net
tax capacity under section 275.07 by an individual local government unit shall be divided
by the total net tax capacity of all taxable properties within the local government unit's
taxing jurisdiction. The resulting ratio, the local government's local tax rate, multiplied by
each property's net tax capacity shall be each property's net tax capacity tax for that local
government unit before reduction by any credits.
new text begin
(b) The auditor must also determine the school debt tax rate for each school district equal
to (1) the school debt service levy certified under section 275.07, subdivision 2, divided by
(2) the total net tax capacity of all taxable property within the district.
new text end
new text begin (c) new text endAny amount certified to the county auditor to be levied against market value shall
be divided by the total referendum market value of all taxable properties within the taxing
district. The resulting ratio, the taxing district's new referendum tax rate, multiplied by each
property's referendum market value shall be each property's new referendum tax before
reduction by any credits. For the purposes of this subdivision, "referendum market value"
means the market value as defined in section 126C.01, subdivision 3.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 9.
Minnesota Statutes 2016, section 276.04, subdivision 2, is amended to read:
Subd. 2.
Contents of tax statements.
(a) The treasurer shall provide for the printing of
the tax statements. The commissioner of revenue shall prescribe the form of the property
tax statement and its contents. The tax statement must not state or imply that property tax
credits are paid by the state of Minnesota. The statement must contain a tabulated statement
of the dollar amount due to each taxing authority and the amount of the state tax from the
parcel of real property for which a particular tax statement is prepared. The dollar amounts
attributable to the county, the state tax, the voter approved school tax, the other local school
tax, the township or municipality, and the total of the metropolitan special taxing districts
as defined in section 275.065, subdivision 3, paragraph (i), must be separately stated. The
amounts due all other special taxing districts, if any, may be aggregated except that any
levies made by the regional rail authorities in the county of Anoka, Carver, Dakota, Hennepin,
Ramsey, Scott, or Washington under chapter 398A shall be listed on a separate line directly
under the appropriate county's levy. If the county levy under this paragraph includes an
amount for a lake improvement district as defined under sections 103B.501 to 103B.581,
the amount attributable for that purpose must be separately stated from the remaining county
levy amount. In the case of Ramsey County, if the county levy under this paragraph includes
an amount for public library service under section 134.07, the amount attributable for that
purpose may be separated from the remaining county levy amount. The amount of the tax
on homesteads qualifying under the senior citizens' property tax deferral program under
chapter 290B is the total amount of property tax before subtraction of the deferred property
tax amount. The amount of the tax on contamination value imposed under sections 270.91
to 270.98, if any, must also be separately stated. The dollar amounts, including the dollar
amount of any special assessments, may be rounded to the nearest even whole dollar. For
purposes of this section whole odd-numbered dollars may be adjusted to the next higher
even-numbered dollar. The amount of market value excluded under section 273.11,
subdivision 16, if any, must also be listed on the tax statement.
(b) The property tax statements for manufactured homes and sectional structures taxed
as personal property shall contain the same information that is required on the tax statements
for real property.
(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:
(1) the property's estimated market value under section 273.11, subdivision 1;
(2) the property's homestead market value exclusion under section 273.13, subdivision
35;
(3) the property's taxable market value under section 272.03, subdivision 15;
(4) the property's gross tax, before credits;
(5) for deleted text beginhomesteaddeleted text end agricultural properties, the deleted text begincreditdeleted text endnew text begin creditsnew text end under deleted text beginsectiondeleted text endnew text begin sectionsnew text end
273.1384new text begin and 273.1387new text end;
(6) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit
received under section 273.135 must be separately stated and identified as "taconite tax
relief"; and
(7) the net tax payable in the manner required in paragraph (a).
(d) If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current year,
and encouraging taxpayers to attend the hearings. If the county allows notices to be included
in the envelope containing the property tax statement, and if more than one taxing district
relative to a given property decides to include a notice with the tax statement, the county
treasurer or auditor must coordinate the process and may combine the information on a
single announcement.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2018.
new text end
Sec. 10.
new text begin
[477A.0126] REIMBURSEMENT OF COUNTY AND TRIBES FOR
CERTAIN OUT-OF-HOME PLACEMENT.
new text end
new text begin Subdivision 1. new text end
new text begin Definition. new text end
new text begin
When used in this section, "out-of-home placement" means
24-hour substitute care for an Indian child as defined by section 260C.007, subdivision 21,
placed under the Indian Child Welfare Act (ICWA) and chapter 260C, away from the child's
parent or guardian and for whom the county social services agency or county correctional
agency has been assigned responsibility for the child's placement and care, which includes
placement in foster care under section 260C.007, subdivision 18, and a correctional facility
pursuant to a court order.
new text end
new text begin Subd. 2. new text end
new text begin Determination of nonfederal share of costs. new text end
new text begin
(a) By March 15, 2017, each
county shall report the following information to the commissioners of human services and
corrections: (1) the separate amounts paid out of its social service agency and its corrections
budget for out-of-home placement of children under the ICWA in calendar years 2013,
2014, and 2015; and (2) the number of case days associated with the expenditures from
each budget. The commissioner of human services shall prescribe the format of the report.
By April 15, 2017, the commissioner of human services, in consultation with the
commissioner of corrections, shall certify to the commissioner of revenue and to the
legislative committees responsible for local government aids and out-of-home placement
funding, whether the data reported under this subdivision accurately reflects total expenditures
by counties for out-of-home placement costs of children under the ICWA.
new text end
new text begin
(b) By January 1, 2018, and each January 1 thereafter, each county shall report to the
commissioners of human services and corrections the separate amounts paid out of its social
service agency and its corrections budget for out-of-home placement of children under the
ICWA in the calendar years two years before the current calendar year along with the number
of case days associated with the expenditures from each budget. The commissioner of human
services shall prescribe the format of the report.
new text end
new text begin
(c) Until the commissioner of human services develops another mechanism for collecting
and verifying data on out-of-home placements of children under the ICWA, and the
legislature authorizes the use of that data, the data collected under this subdivision must be
used to calculate payments under subdivision 3. The commissioner of human services shall
certify the nonfederal out-of-home placement costs for the three prior calendar years for
each county to the commissioner of revenue by June 1 of the year prior to the aid payment.
new text end
new text begin Subd. 3. new text end
new text begin Aid for counties. new text end
new text begin
For aids payable in calendar year 2018 and thereafter, the
amount of reimbursement to each county is 100 percent of the average nonfederal share of
the cost for out-of-home placement of children under the ICWA for the three calendar years
that were certified by the commissioner of human services by June 1 of the prior year,
provided the commissioner of human services, in consultation with the commissioner of
corrections, certifies to the commissioner of revenue that accurate data is available to make
the aid determination under this section.
new text end
new text begin Subd. 4. new text end
new text begin Aid for tribes. new text end
new text begin
(a) By June 1 of the year prior to the aid payment, each tribe
seeking reimbursement under this section must certify to the commissioner of revenue the
amount of federal reimbursement received by the tribe under the ICWA for the immediately
preceding three calendar years. If a tribe does not certify the amount of federal reimbursement
pursuant to this section, the tribe is deemed to have waived any reimbursement for
out-of-home placement for that calendar year. The commissioner of revenue shall prescribe
the format of the certification. "Tribe" is defined as an Indian tribe with membership on the
Indian Affairs Council under section 3.922.
new text end
new text begin
(b) For aids payable in 2018 and thereafter, the amount of reimbursement to each tribe
shall be the greater of: (1) five percent of the average reimbursement amount received from
the federal government for out-of-home placement costs for the three calendar years that
were certified by June 1 of the prior year; or (2) $200,000.
new text end
new text begin Subd. 5. new text end
new text begin Payments. new text end
new text begin
The commissioner of revenue must compute the amount of
reimbursement aid payable to each county and tribe under this section. On or before August
1 of each year, the commissioner shall certify the amount to be paid to each county and
tribe in the following year. The commissioner shall pay reimbursement aid annually at the
times provided in section 477A.015.
new text end
new text begin Subd. 6. new text end
new text begin Appropriation. new text end
new text begin
An amount sufficient to pay aid under this section is annually
appropriated to the commissioner of revenue from the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with aids payable in 2018.
new text end
Sec. 11.
Minnesota Statutes 2016, section 477A.017, subdivision 2, is amended to read:
Subd. 2.
State auditor's duties.
The state auditor shall prescribe uniform financial
accounting and reporting standards in conformity with national standards to be applicable
to cities and towns of more than 2,500 population and uniform reporting standards to be
applicable to cities new text beginand towns new text endof less than 2,500 population.
new text begin EFFECTIVE DATE. new text end
new text begin
This section applies to reporting of financial information for
calendar year 2017 and thereafter.
new text end
Sec. 12.
Minnesota Statutes 2016, section 477A.017, subdivision 3, is amended to read:
Subd. 3.
Conformity.
Other law to the contrary notwithstanding, in order to receive
distributions under sections 477A.011 to 477A.03, counties deleted text beginanddeleted text endnew text begin, new text end citiesnew text begin, and townsnew text end must
conform to the standards set in subdivision 2 in making all financial reports required to be
made to the state auditor deleted text beginafter June 30, 1984deleted text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section applies to reporting of financial information for aids
payable in 2018 and thereafter.
new text end
Sec. 13.
Minnesota Statutes 2016, section 477A.03, subdivision 2a, is amended to read:
Subd. 2a.
Cities.
The total aid paid under section 477A.013, subdivision 9, is
$516,898,012 for aids payable in 2015. For aids payable in 2016 deleted text beginand thereafterdeleted text end, the total
aid paid under section 477A.013, subdivision 9, is $519,398,012.new text begin For aids payable in 2017
and thereafter, the total aid paid under section 477A.013, subdivision 9, is $539,398,012.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in calendar year 2017
and thereafter. For aid payable in 2017, the commissioner must certify the amount to be
paid to each city by January 31, 2017.
new text end
Sec. 14.
Minnesota Statutes 2016, section 477A.03, subdivision 2b, is amended to read:
Subd. 2b.
Counties.
(a) For aids payable in 2014 deleted text beginand thereafterdeleted text endnew text begin through 2016new text end, the total
aid payable under section 477A.0124, subdivision 3, is $100,795,000new text begin. For aids payable in
2017 through 2024, the total aid payable under section 477A.0124, subdivision 3, is
$108,795,000, of which $3,000,000 shall be allocated as required under Laws 2014, chapter
150, article 4, section 6. For aids payable in 2025 and thereafter, the total aid payable under
section 477A.0124, subdivision 3, is $105,795,000new text end. Each calendar year, $500,000 of this
appropriation shall be retained by the commissioner of revenue to make reimbursements to
the commissioner of management and budget for payments made under section 611.27. The
reimbursements shall be to defray the additional costs associated with court-ordered counsel
under section 611.27. Any retained amounts not used for reimbursement in a year shall be
included in the next distribution of county need aid that is certified to the county auditors
for the purpose of property tax reduction for the next taxes payable year.
(b) For aids payable in deleted text begin2014 and thereafterdeleted text endnew text begin 2016new text end, the total aid under section 477A.0124,
subdivision 4, is $104,909,575new text begin. For aids payable in 2017 and thereafter, the total aid payable
under section 477A.0124, subdivision 4, is $109,909,575new text end. The commissioner of revenue
shall transfer to the commissioner of management and budget $207,000 annually for the
cost of preparation of local impact notes as required by section 3.987, and other local
government activities. The commissioner of revenue shall transfer to the commissioner of
education $7,000 annually for the cost of preparation of local impact notes for school districts
as required by section 3.987. The commissioner of revenue shall deduct the amounts
transferred under this paragraph from the appropriation under this paragraph. The amounts
transferred are appropriated to the commissioner of management and budget and the
commissioner of education respectively.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2017 and thereafter.
For aid payable in 2017, the commissioner must certify the amount to be paid to each county
by January 31, 2017.
new text end
Sec. 15.
new text begin
[477A.09] MAXIMUM EFFORT LOAN AID.
new text end
new text begin
For fiscal years 2018 to 2022, each school district with a maximum effort loan under
sections 126C.61 to 126C.72 outstanding as of June 30, 2016, is eligible for an aid payment
equal to one-fifth of the amount of interest that was paid on the loan between December 1,
1997, and June 30, 2016. For Independent School District No. 2580, the aid payment shall
be calculated to also include one-fifth of the amount of the interest amount paid under its
prior maximum effort loan between December 1, 1997, and June 30, 2016. Aid payments
under this section must be used to reduce property taxes levied on net tax capacity within
the district. Aid under this section must be paid in fiscal years 2018 to 2022, in the manner
provided under section 127A.45, subdivisions 9 and 13. An amount sufficient to make aid
payments under this section is annually appropriated from the general fund to the
commissioner of education.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for fiscal year 2018 and thereafter.
new text end
Sec. 16.
Minnesota Statutes 2016, section 477A.17, is amended to read:
477A.17 LAKE VERMILION-SOUDAN UNDERGROUND MINE STATE PARK;
ANNUAL PAYMENTS.
(a) In lieu of the payment amount provided under section 477A.12, subdivision 1, clause
(1), the county shall receive an annual payment for state-owned land within the boundary
of Lake Vermilion-Soudan Underground Mine State Park, established in section 85.012,
subdivision 38a, equal to 1.5 percent of the appraised value of the state-owned land.
(b) For the purposes of this section, the appraised value of the land acquired for Lake
Vermilion-Soudan Underground Mine State Park for the first five years after acquisition
shall be the purchase price of the land, plus the value of any portion of the land that is
acquired by donation. Thereafter, the appraised value of the state-owned land shall be as
determined under section 477A.12, subdivision 3new text begin, except that the appraised value of the
state-owned land within the park shall not be reduced below the 2010 appraised value of
the landnew text end.
(c) The annual payments under this section shall be distributed to the taxing jurisdictions
containing the property as follows: one-third to the school districts; one-third to the town;
and one-third to the county. The payment to school districts is not a county apportionment
under section 127A.34 and is not subject to aid recapture. Each of those taxing jurisdictions
may use the payments for their general purposes.
(d) Except as provided in this section, the payments shall be made as provided in sections
477A.11 to 477A.13.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with aids payable in 2017.
new text end
Sec. 17.
new text begin
[477A.21] RIPARIAN PROTECTION AID.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) When used in this section, the following terms have the
meanings given them in this subdivision.
new text end
new text begin
(b) "Public water basins" has the meaning provided in section 103G.005, subdivision
15, clauses (1) to (8) and (11).
new text end
new text begin
(c) "Public watercourses" has the meaning provided in section 103G.005, subdivision
15, clauses (9) and (10).
new text end
new text begin Subd. 2. new text end
new text begin Certification. new text end
new text begin
The Board of Water and Soil Resources must certify to the
commissioner of revenue by July 1 of each year which counties and watershed districts
have affirmed their jurisdiction under section 103F.48, subdivision 7, paragraph (b), and
the proportion of each county's land area that is contained in each watershed district within
the county. On or before July 1 of each year, the commissioner of natural resources shall
certify to the commissioner of revenue the statewide and countywide total of miles of
shoreline of public waters basins, the number of centerline miles of public watercourses,
and the miles of public drainage system ditches.
new text end
new text begin Subd. 3. new text end
new text begin Distribution. new text end
new text begin
(a) A county that is certified under subdivision 2 or that portion
of a county containing a watershed district certified under subdivision 2 is eligible to receive
aid under this section to enforce and implement the riparian protection and water quality
practices under section 103F.48. The commissioner shall calculate a preliminary aid for all
counties that shall equal: (1) each county's share of the total number of acres in the state
classified as class 2a under section 273.13, subdivision 23, divided by two; plus (2) each
county's share of the number of miles of shoreline of public water basins, each county's
share of the number of centerline miles of public watercourses, and each county's share of
the number of miles of public drainage system ditches established under chapter 103E,
divided by two; multiplied by (3) $10,000,000.
new text end
new text begin
(b) Aid to a county shall not be greater than $200,000 or less than $45,000. If the sum
of the preliminary aids payable to counties under paragraph (a) is greater or less than the
appropriation under subdivision 5, the commissioner of revenue shall calculate the percentage
adjustment necessary so that the total of the aid under paragraph (a) equals the total amount
available for aid under subdivision 5.
new text end
new text begin
(c) If only a portion of a county is certified as eligible to receive aid under subdivision
2, the aid otherwise payable to that county under this section shall be multiplied by a fraction,
the numerator of which is the area of the certified watershed district contained within the
county and the denominator of which is the total area of the county.
new text end
new text begin
(d) Any aid that would otherwise be paid to a county or portion of a county that is not
certified under subdivision 2 shall be paid to the Board of Water and Soil Resources for the
purpose of enforcing and implementing the riparian protection and water quality practices
under section 103F.48.
new text end
new text begin Subd. 4. new text end
new text begin Payments. new text end
new text begin
The commissioner of revenue must compute the amount of riparian
protection aid payable to each eligible county and to the Board of Water and Soil Resources
under this section. On or before August 1 of each year, the commissioner shall certify the
amount to be paid to each county in the following year. The commissioner shall pay riparian
protection aid to counties and the Board of Water and Soil Resources in the same manner
and at the same time as aid payments under section 477A.015.
new text end
new text begin Subd. 5. new text end
new text begin Appropriation. new text end
new text begin
$10,000,000 for aids payable in 2017 and each year thereafter
is appropriated from the general fund to the commissioner of revenue to make the payments
required under this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with aids payable in 2017 and
thereafter.
new text end
Sec. 18.
Laws 2001, First Special Session chapter 5, article 3, section 86, is amended to
read:
Sec. 86. RED RIVER WATERSHED MANAGEMENT BOARD; PAYMENT IN
LIEU OF TAXES.
(a) The Red River watershed management board may spend money from its general
fund to compensate counties and townships for lost tax revenue from land that becomes tax
exempt after it is acquired by the board or a member watershed district for flood damage
reduction project. The amount that may be paid under this section to a county or township
must not exceed the tax that was payable to that taxing jurisdiction on the land in the last
taxes payable year before the land became exempt due to the acquisition, not to exceed deleted text begin$4deleted text endnew text begin
$5.133new text end per acre, multiplied by 20. This total amount may be paid in one payment, or in
equal annual installments over a period that does not exceed 20 years. A member watershed
district of the Red River management board may spend money from its construction fund
for the purposes described in this section.
(b) For the purposes of this section, "Red River watershed management board" refers
to the board established by Laws 1976, chapter 162, section 1, as amended by Laws 1982,
chapter 474, section 1, Laws 1983, chapter 338, section 1, Laws 1989 First Special Session
chapter 1, article 5, section 45, Laws 1991, chapter 167, section 1, and Laws 1998, chapter
389, article 3, section 29.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in calendar year 2017
and thereafter. For aid payable in 2017, the commissioner must certify the amount to be
paid to each county by January 31, 2017.
new text end
Sec. 19.
Laws 2016, chapter 189, article 30, section 25, subdivision 5, is amended to read:
Subd. 5.
Early repayment aid incentive.
(a) For incentive grants for a district that
repays the full outstanding original principal on its capital loan by November 30, 2016,
under Laws 2011, First Special Session chapter 11, article 4, section 8, as amended by this
act:
| $ |
deleted text begin
2,200,000
deleted text end
new text begin
2,350,000 new text end |
..... |
2017 |
(b) Of this amount, new text begin$150,000 is for a grant to Independent School District No. 36,
Kelliher; new text end$180,000 is for a grant to Independent School District No. 95, Cromwell; $495,000
is for a grant to Independent School District No. 299, Caledonia; $220,000 is for a grant to
Independent School District No. 306, Laporte; $150,000 is for a grant to Independent School
District No. 362, Littlefork; $650,000 is for a grant to Independent School District No. 682,
Roseau; and $505,000 is for a grant to Independent School District No. 2580, East Central.
(c) The grant may be used for any school-related purpose.
(d) The base appropriation for 2022 is zero.
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. new text begin2013 CITY AID PENALTY FORGIVENESS; CITY OF OSLO.
new text end
new text begin
Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the city of Oslo
shall receive the portion of its aid payment for calendar year 2013 under Minnesota Statutes,
section 477A.013, that was withheld under Minnesota Statutes, section 477A.017, subdivision
3, provided that the state auditor certifies to the commissioner of revenue that it received
audited financial statements from the city for calendar year 2012 by December 31, 2013.
The commissioner of revenue shall make a payment of $37,473.50 by March 31, 2017.
$37,473.50 is appropriated from the general fund to the commissioner of revenue in fiscal
year 2017 to make this payment.
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. 21. new text begin2014 AID PENALTY FORGIVENESS.
new text end
new text begin
(a) Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the cities of
Dundee, Jeffers, and Woodstock shall receive all of its calendar year 2014 aid payment that
was withheld under Minnesota Statutes, section 477A.017, subdivision 3, provided that the
state auditor certifies to the commissioner of revenue that the city complied with all reporting
requirements under Minnesota Statutes, section 477A.017, subdivision 3, for calendar years
2013 and 2014 by June 1, 2015.
new text end
new text begin
(b) The commissioner of revenue shall make payment to each city no later than March
31, 2017. Up to $101,570 is appropriated from the general fund to the commissioner of
revenue in fiscal year 2017 to make the payments under this section.
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. new text beginBASE YEAR FORMULA AID FOR NEWLY INCORPORATED CITY.
new text end
new text begin
In the first aid payable year in which a city that incorporated on October 13, 2015,
qualifies for aid under Minnesota Statutes, section 477A.013, subdivision 8, the city's
formula aid in the previous year shall be deemed to equal $115 multiplied by its population.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2017 and thereafter.
new text end
Sec. 23. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2016, section 477A.20,
new text end
new text begin
is 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 3
INDIVIDUAL INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES
Section 1.
Minnesota Statutes 2016, section 136A.129, subdivision 3, is amended to read:
Subd. 3.
Program components.
(a) An intern must be an eligible student who has been
admitted to a major program that is related to the intern experience as determined by the
eligible institution.
(b) To participate in the program, an eligible institution must:
(1) enter into written agreements with eligible employers to provide internships that are
at least eight weeks long and located in greater Minnesota; and
(2) provide academic credit for the successful completion of the internship or ensure
that it fulfills requirements necessary to complete a vocational technical education program.
(c) To participate in the program, an eligible employer must enter into a written agreement
with an eligible institution specifying that the intern:
(1) deleted text beginwould not have been hired without the tax credit described in subdivision 4;
deleted text end
deleted text begin (2)deleted text end did not work for the employer in the same or a similar job prior to entering the
agreement;
deleted text begin (3)deleted text endnew text begin (2)new text end does not replace an existing employee;
deleted text begin (4)deleted text endnew text begin (3)new text end has not previously participated in the program;
deleted text begin (5)deleted text endnew text begin (4)new text end will be employed at a location in greater Minnesota;
deleted text begin (6)deleted text endnew text begin (5)new text end will be paid at least minimum wage for a minimum of 16 hours per week for a
period of at least eight weeks; and
deleted text begin (7)deleted text endnew text begin (6)new text end will be supervised and evaluated by the employer.
(d) The written agreement between the eligible institution and the eligible employer
must certify a credit amount to the employer, not to exceed $2,000 per intern. The total
dollar amount of credits that an eligible institution certifies to eligible employers in a calendar
year may not exceed the amount of its allocation under subdivision 4.
(e) Participating eligible institutions and eligible employers must report annually to the
office. The report must include at least the following:
(1) the number of interns hired;
(2) the number of hours and weeks worked by interns; and
(3) the compensation paid to interns.
deleted text begin
(f) An internship required to complete an academic program does not qualify for the
greater Minnesota internship program under this section.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 2.
Minnesota Statutes 2016, section 136G.05, subdivision 10, is amended to read:
Subd. 10.
Data.
Account owner data, account data, and data on beneficiaries of accounts
are private data on individuals or nonpublic data as defined in section 13.02, except that the
names and addresses of the beneficiaries of accounts that receive matching grants are public.new text begin
These data may be disseminated to and used by the Department of Revenue to the extent
necessary, and without the consent of the subject of the data, for its duties under Minnesota
laws.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 3.
Minnesota Statutes 2016, section 289A.02, subdivision 7, is amended to read:
Subd. 7.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through December
31, deleted text begin2014deleted text endnew text begin 2015new 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 2016, section 290.01, subdivision 7, is amended to read:
Subd. 7.
Resident.
(a) The term "resident" means any individual domiciled in Minnesota,
except that an individual is not a "resident" for the period of time that the individual is a
"qualified individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the
qualified individual notifies the county within three months of moving out of the country
that homestead status be revoked for the Minnesota residence of the qualified individual,
and the property is not classified as a homestead while the individual remains a qualified
individual.
(b) "Resident" also means any individual domiciled outside the state who maintains a
place of abode in the state and spends in the aggregate more than one-half of the tax year
in Minnesota, unless:
(1) the individual or the spouse of the individual is in the armed forces of the United
States; or
(2) the individual is covered under the reciprocity provisions in section 290.081.
For purposes of this subdivision, presence within the state for any part of a calendar day
constitutes a day spent in the state. new text beginA day does not qualify as a Minnesota day if the taxpayer
traveled from a place outside of Minnesota primarily for and essential to obtaining medical
care, as defined in Internal Revenue Code, section 213(d)(1)(A), in Minnesota for the
taxpayer, spouse, or a dependent of the taxpayer and the travel expense is allowed under
Internal Revenue Code, section 213(d)(1)(B), and is claimed by the taxpayer as a deductible
expense. new text endIndividuals shall keep adequate records to substantiate the days spent outside the
state.
The term "abode" means a dwelling maintained by an individual, whether or not owned
by the individual and whether or not occupied by the individual, and includes a dwelling
place owned or leased by the individual's spouse.
(c) new text beginIn determining where an individual is domiciled, new text endneither the commissioner nor any
court shall considernew text begin:
new text end
new text begin (1)new text end charitable contributions made by deleted text beginandeleted text endnew text begin thenew text end individual within or without the state deleted text beginin
determining if the individual is domiciled in Minnesota.deleted text endnew text begin;
new text end
new text begin
(2) the location of the individual's attorney, certified public accountant, or financial
adviser; or
new text end
new text begin
(3) the place of business of a financial institution at which the individual applies for any
new type of credit or at which the individual opens or maintains any type of account.
new text end
new text begin
(d) For purposes of this subdivision, the following terms have the meanings given them:
new text end
new text begin
(1) "financial adviser" means:
new text end
new text begin
(i) an individual or business entity engaged in business as a certified financial planner,
registered investment adviser, licensed insurance producer or agent, or a registered securities
broker-dealer representative; or
new text end
new text begin
(ii) a financial institution providing services related to trust or estate administration,
investment management, or financial planning; and
new text end
new text begin
(2) "financial institution" means a financial institution as defined in section 47.015,
subdivision 1; a state or nationally chartered credit union; or a registered broker-dealer
under the Securities and Exchange Act of 1934.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016, except the amendment to paragraph (b) is effective for taxable years beginning
after December 31, 2017.
new text end
Sec. 5.
Minnesota Statutes 2016, section 290.01, subdivision 19, is amended to read:
Subd. 19.
Net income.
The term "net income" means the federal taxable income, as
defined in section 63 of the Internal Revenue Code of 1986, as amended through the date
named in this subdivision, incorporating the federal effective dates of changes to the Internal
Revenue Code and any elections made by the taxpayer in accordance with the Internal
Revenue Code in determining federal taxable income for federal income tax purposes, and
with the modifications provided in sections 290.0131 to 290.0136.
In the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue
Code must be applied by allowing a deduction for capital gain dividends and exempt-interest
dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code;
and
(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.
The net income of a real estate investment trust as defined and limited by section 856(a),
(b), and (c) of the Internal Revenue Code means the real estate investment trust taxable
income as defined in section 857(b)(2) of the Internal Revenue Code.
The net income of a designated settlement fund as defined in section 468B(d) of the
Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal
Revenue Code.
The Internal Revenue Code of 1986, as amended through December 31, deleted text begin2014deleted text endnew text begin 2015new text end,
shall be in effect for taxable years beginning after December 31, 1996.
Except as otherwise provided, references to the Internal Revenue Code in this subdivision
and sections 290.0131 to 290.0136 mean the code in effect for purposes of determining net
income for the applicable year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
Sec. 6.
Minnesota Statutes 2016, section 290.01, subdivision 31, is amended to read:
Subd. 31.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through December
31, deleted text begin2014deleted text endnew text begin 2015new text end. Internal Revenue Code also includes any uncodified provision in federal
law that relates to provisions of the Internal Revenue Code that are incorporated into
Minnesota law. When used in this chapter, the reference to "subtitle A, chapter 1, subchapter
N, part 1, of the Internal Revenue Code" is to the Internal Revenue Code as amended through
March 18, 2010.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
Sec. 7.
Minnesota Statutes 2016, section 290.0131, subdivision 10, is amended to read:
Subd. 10.
Section 179 expensing.
80 percent of the amount by which the deduction
allowed by section 179 of the Internal Revenue Code exceeds the deduction allowable deleted text beginbydeleted text endnew text begin
under the dollar limits ofnew text end section 179 of the Internal Revenue Code, as amended through
December 31, 2003, is an addition.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
Sec. 8.
Minnesota Statutes 2016, section 290.0132, subdivision 14, is amended to read:
Subd. 14.
Section 179 expensing.
deleted text begin
In each of the five taxable years immediately following
the taxable year in which an addition is required under section 290.0131, subdivision 10,
or 290.0133, subdivision 12, for a shareholder of a corporation that is an S corporation, an
amount equal to one-fifth of the addition made by the taxpayer under section 290.0131,
subdivision 10, or 290.0133, subdivision 12, for a shareholder of a corporation that is an S
corporation, minus the positive value of any net operating loss under section 172 of the
Internal Revenue Code generated for the taxable year of the addition, is a subtraction. If the
net operating loss exceeds the addition for the taxable year, a subtraction is not allowed
under this subdivision.
deleted text end
new text begin
The section 179 expensing subtraction as provided under section
290.0803, subdivision 3, is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 9.
Minnesota Statutes 2016, section 290.0132, subdivision 21, is amended to read:
Subd. 21.
Military service pension; retirement pay.
To the extent included in federal
taxable income, compensation received from a pension or other retirement pay from the
federal government for service in the military, as computed under United States Code, title
10, sections 1401 to 1414, 1447 to 1455, and 12733, is a subtraction. deleted text beginThe subtraction must
not include any amount used to claim the credit allowed under section 290.0677.deleted text endnew text begin This
subtraction is limited to individuals who do not claim the credit under section 290.0677.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 10.
Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 23. new text end
new text begin Section 529 plans. new text end
new text begin
The amount equal to the contributions made by the taxpayer
during the taxable year to an account in a plan qualifying under section 529 of the Internal
Revenue Code, reduced by any withdrawals from the account during the taxable year, not
including amounts rolled over from other accounts in plans qualifying under section 529
of the Internal Revenue Code, and not to exceed $3,000 for married couples filing joint
returns and $1,500 for all other filers is a subtraction. The subtraction is limited to individuals
who do not claim the credit allowed under section 290.0684.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 11.
Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 24. new text end
new text begin Discharge of indebtedness; education loans. new text end
new text begin
(a) To the extent included in
federal taxable income, the discharge of indebtedness of the taxpayer if the indebtedness
discharged is a qualified education loan, as defined in section 221 of the Internal Revenue
Code, and the indebtedness was discharged following the taxpayer's completion of an
income-driven repayment plan is a subtraction.
new text end
new text begin
(b) For purposes of this subdivision, "income-driven repayment plan" means a payment
plan established by the United States Department of Education that sets monthly student
loan payments based on income and family size under United States Code, title 20, section
1087e, or similar authority and specifically includes, but is not limited to:
new text end
new text begin
(1) the income-based repayment plan under United State Code, title 20, section 1098e;
new text end
new text begin
(2) the income contingent repayment plan established under United State Code, title 20,
section 1087e, subsection (e); and
new text end
new text begin
(3) the PAYE program or REPAYE program established by the Department of Education
under administrative regulations.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 12.
Minnesota Statutes 2016, section 290.0133, subdivision 12, is amended to read:
Subd. 12.
Section 179 expensing.
80 percent of the amount by which the deduction
allowed by section 179 of the Internal Revenue Code exceeds the deduction allowable deleted text beginbydeleted text endnew text begin
under the dollar limits ofnew text end section 179 of the Internal Revenue Code, as amended through
December 31, 2003, is an addition.
new text begin EFFECTIVE DATE; REVIVAL AND REENACTMENT. new text end
new text begin
This section is effective
retroactively from January 1, 2015, and Laws 2010, chapter 216, section 12, the effective
date, as amended by Laws 2016, chapter 158, article 1, section 212, is revived and reenacted
as of that date.
new text end
Sec. 13.
Minnesota Statutes 2016, section 290.0134, subdivision 14, is amended to read:
Subd. 14.
Section 179 expensing.
deleted text begin
In each of the five taxable years immediately following
the taxable year in which an addition is required under section 290.0133, subdivision 12,
an amount equal to one-fifth of the amount of the addition is a subtraction.
deleted text end
new text begin
The section 179
expensing subtraction as provided under section 290.0803, subdivision 3, is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 14.
Minnesota Statutes 2016, section 290.06, subdivision 22, is amended to read:
Subd. 22.
Credit for taxes paid to another state.
(a) A taxpayer who is liable for taxes
based on net income to another state, as provided in paragraphs (b) through (f), upon income
allocated or apportioned to Minnesota, is entitled to a credit for the tax paid to another state
if the tax is actually paid in the taxable year or a subsequent taxable year. A taxpayer who
is a resident of this state pursuant to section 290.01, subdivision 7, paragraph (b), and who
is subject to income tax as a resident in the state of the individual's domicile is not allowed
this credit unless the state of domicile does not allow a similar credit.
(b) For an individual, estate, or trust, the credit is determined by multiplying the tax
payable under this chapter by the ratio derived by dividing the income subject to tax in the
other state that is also subject to tax in Minnesota while a resident of Minnesota by the
taxpayer's federal adjusted gross income, as defined in section 62 of the Internal Revenue
Code, modified by the addition required by section 290.0131, subdivision 2, and the
subtraction allowed by section 290.0132, subdivision 2, to the extent the income is allocated
or assigned to Minnesota under sections 290.081 and 290.17.
(c) If the taxpayer is an athletic team that apportions all of its income under section
290.17, subdivision 5, the credit is determined by multiplying the tax payable under this
chapter by the ratio derived from dividing the total net income subject to tax in the other
state by the taxpayer's Minnesota taxable income.
(d)new text begin(1)new text end The credit determined under paragraph (b) or (c) shall not exceed the amount of
tax so paid to the other state on the gross income earned within the other state subject to
tax under this chapterdeleted text begin,deleted text endnew text begin.
new text end
deleted text begin nor shalldeleted text endnew text begin (2)new text end the allowance of the credit new text begindoes not new text endreduce the taxes paid under this chapter
to an amount less than what would be assessed if deleted text beginsuch income amount wasdeleted text endnew text begin the gross income
earned within the other state werenew text end excluded from taxable net income.
(e) In the case of the tax assessed on a lump-sum distribution under section 290.032, the
credit allowed under paragraph (a) is the tax assessed by the other state on the lump-sum
distribution that is also subject to tax under section 290.032, and shall not exceed the tax
assessed under section 290.032. To the extent the total lump-sum distribution defined in
section 290.032, subdivision 1, includes lump-sum distributions received in prior years or
is all or in part an annuity contract, the reduction to the tax on the lump-sum distribution
allowed under section 290.032, subdivision 2, includes tax paid to another state that is
properly apportioned to that distribution.
(f) If a Minnesota resident reported an item of income to Minnesota and is assessed tax
in such other state on that same income after the Minnesota statute of limitations has expired,
the taxpayer shall receive a credit for that year under paragraph (a), notwithstanding any
statute of limitations to the contrary. The claim for the credit must be submitted within one
year from the date the taxes were paid to the other state. The taxpayer must submit sufficient
proof to show entitlement to a credit.
(g) For the purposes of this subdivision, a resident shareholder of a corporation treated
as an "S" corporation under section 290.9725, must be considered to have paid a tax imposed
on the shareholder in an amount equal to the shareholder's pro rata share of any net income
tax paid by the S corporation to another state. For the purposes of the preceding sentence,
the term "net income tax" means any tax imposed on or measured by a corporation's net
income.
(h) For the purposes of this subdivision, a resident partner of an entity taxed as a
partnership under the Internal Revenue Code must be considered to have paid a tax imposed
on the partner in an amount equal to the partner's pro rata share of any net income tax paid
by the partnership to another state. For purposes of the preceding sentence, the term "net
income" tax means any tax imposed on or measured by a partnership's net income.
(i) For the purposes of this subdivision, "another state":
(1) includes:
(i) the District of Columbia; and
(ii) a province or territory of Canada; but
(2) excludes Puerto Rico and the several territories organized by Congress.
(j) The limitations on the credit in paragraphs (b), (c), and (d), are imposed on a state
by state basis.
(k) For a tax imposed by a province or territory of Canada, the tax for purposes of this
subdivision is the excess of the tax over the amount of the foreign tax credit allowed under
section 27 of the Internal Revenue Code. In determining the amount of the foreign tax credit
allowed, the net income taxes imposed by Canada on the income are deducted first. Any
remaining amount of the allowable foreign tax credit reduces the provincial or territorial
tax that qualifies for the credit under this subdivision.
new text begin
(l) If the amount of the credit which a qualifying individual is eligible to receive under
this section for tax paid to a qualifying state, disregarding the limitation in paragraph (d),
clause (2), exceeds the tax due under this chapter, the commissioner shall refund the excess
to the individual. An amount sufficient to pay the refunds required by this section is
appropriated to the commissioner from the general fund.
new text end
new text begin
For purposes of this paragraph, "qualifying individual" means a Minnesota resident under
section 290.01, subdivision 7, paragraph (a), who received compensation during the taxable
year for the performance of personal or professional services within a qualifying state, and
"qualifying state" means a state with which an agreement under section 290.081 is not in
effect for the taxable year but was in effect for a taxable year beginning before January 1,
2010.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 15.
Minnesota Statutes 2016, section 290.067, subdivision 1, is amended to read:
Subdivision 1.
Amount of credit.
(a) A taxpayer may take as a credit against the tax
due from the taxpayer and a spouse, if any, under this chapter an amount equal to the
dependent care credit for which the taxpayer is eligible pursuant to the provisions of section
21 of the Internal Revenue Code deleted text beginsubject to the limitations provided in subdivision 2deleted text end except
that in determining whether the child qualified as a dependent, income received as a
Minnesota family investment program grant or allowance to or on behalf of the child must
not be taken into account in determining whether the child received more than half of the
child's support from the taxpayer, and the provisions of section 32(b)(1)(D) of the Internal
Revenue Code do not apply.
(b) If a child who has not attained the age of six years at the close of the taxable year is
cared for at a licensed family day care home operated by the child's parent, the taxpayer is
deemed to have paid employment-related expenses. If the child is 16 months old or younger
at the close of the taxable year, the amount of expenses deemed to have been paid equals
the maximum limit for one qualified individual under section 21(c) and (d) of the Internal
Revenue Code. If the child is older than 16 months of age but has not attained the age of
six years at the close of the taxable year, the amount of expenses deemed to have been paid
equals the amount the licensee would charge for the care of a child of the same age for the
same number of hours of care.
(c) If a married couple:
(1) has a child who has not attained the age of one year at the close of the taxable year;
(2) files a joint tax return for the taxable year; and
(3) does not participate in a dependent care assistance program as defined in section 129
of the Internal Revenue Code, in lieu of the actual employment related expenses paid for
that child under paragraph (a) or the deemed amount under paragraph (b), the lesser of (i)
the combined earned income of the couple or (ii) the amount of the maximum limit for one
qualified individual under section 21(c) and (d) of the Internal Revenue Code will be deemed
to be the employment related expense paid for that child. The earned income limitation of
section 21(d) of the Internal Revenue Code shall not apply to this deemed amount. These
deemed amounts apply regardless of whether any employment-related expenses have been
paid.
(d) If the taxpayer is not required and does not file a federal individual income tax return
for the tax year, no credit is allowed for any amount paid to any person unless:
(1) the name, address, and taxpayer identification number of the person are included on
the return claiming the credit; or
(2) if the person is an organization described in section 501(c)(3) of the Internal Revenue
Code and exempt from tax under section 501(a) of the Internal Revenue Code, the name
and address of the person are included on the return claiming the credit.
In the case of a failure to provide the information required under the preceding sentence,
the preceding sentence does not apply if it is shown that the taxpayer exercised due diligence
in attempting to provide the information required.
(e) In the case of a nonresident, part-year resident, or a person who has earned income
not subject to tax under this chapter including earned income excluded pursuant to section
290.0132, subdivision 10, the credit determined under section 21 of the Internal Revenue
Code must be allocated based on the ratio by which the earned income of the claimant and
the claimant's spouse from Minnesota sources bears to the total earned income of the claimant
and the claimant's spouse.
(f) For residents of Minnesota, the subtractions for military pay under section 290.0132,
subdivisions 11 and 12, are not considered "earned income not subject to tax under this
chapter."
(g) For residents of Minnesota, the exclusion of combat pay under section 112 of the
Internal Revenue Code is not considered "earned income not subject to tax under this
chapter."
new text begin
(h) For taxpayers with federal adjusted gross income in excess of $38,310, the credit is
equal to the lesser of the credit otherwise calculated under this subdivision or the amount
equal to the credit otherwise calculated under this subdivision minus ten percent of federal
adjusted gross income in excess of $38,310, but in no case is the credit less than zero. For
purposes of this paragraph, "federal adjusted gross income" has the meaning given in section
62 of the Internal Revenue Code.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 16.
Minnesota Statutes 2016, section 290.067, subdivision 2b, is amended to read:
Subd. 2b.
Inflation adjustment.
The commissioner shall adjust the dollar amount of
the income threshold at which the maximum credit begins to be reduced under subdivision
deleted text begin 2deleted text endnew text begin 1new text end by the percentage determined pursuant to the provisions of section 1(f) of the Internal
Revenue Code, except that in section 1(f)(3)(B) the word deleted text begin"1999"deleted text endnew text begin "2016"new text end shall be substituted
for the word "1992." For deleted text begin2001deleted text endnew text begin 2018new text end, the commissioner shall then determine the percent
change from the 12 months ending on August 31, deleted text begin1999deleted text endnew text begin 2016new text end, to the 12 months ending on
August 31, deleted text begin2000deleted text endnew text begin 2017new text end, and in each subsequent year, from the 12 months ending on August
31, deleted text begin1999deleted text endnew text begin 2016new text end, to the 12 months ending on August 31 of the year preceding the taxable
year. The determination of the commissioner pursuant to this subdivision must not be
considered a "rule" and is not subject to the Administrative Procedure Act contained in
chapter 14. The threshold amount as adjusted must be rounded to the nearest $10 amount.
If the amount ends in $5, the amount is rounded up to the nearest $10 amount.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 17.
Minnesota Statutes 2016, section 290.0671, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) An individual who is a resident of Minnesota is
allowed a credit against the tax imposed by this chapter equal to a percentage of earned
income. To receive a credit, a taxpayer must be eligible for a credit under section 32 of the
Internal Revenue Codedeleted text begin.deleted text endnew text begin, except that:
new text end
new text begin
(i) the earned income and adjusted gross income limitations of section 32 of the Internal
Revenue Code do not apply; and
new text end
new text begin
(ii) a taxpayer with no qualifying children who has attained the age of 21 but not attained
age 65 before the close of the taxable year and is otherwise eligible for a credit under section
32 of the Internal Revenue Code may also receive a credit.
new text end
(b) For individuals with no qualifying children, the credit equals deleted text begin2.10deleted text endnew text begin threenew text end percent of
the first deleted text begin$6,180deleted text endnew text begin $6,550new text end of earned income. The credit is reduced by deleted text begin2.01deleted text endnew text begin threenew text end percent of
earned income or adjusted gross income, whichever is greater, in excess of deleted text begin$8,130deleted text endnew text begin $12,100new text end,
but in no case is the credit less than zero.
(c) For individuals with one qualifying child, the credit equals deleted text begin9.35deleted text endnew text begin 12.71new text end percent of the
first deleted text begin$11,120deleted text endnew text begin $8,420new text end of earned income. The credit is reduced by deleted text begin6.02deleted text endnew text begin 5.2new text end percent of earned
income or adjusted gross income, whichever is greater, in excess of deleted text begin$21,190deleted text endnew text begin $21,790new text end, but
in no case is the credit less than zero.
(d) For individuals with two or more qualifying children, the credit equals deleted text begin11deleted text endnew text begin 14.94new text end
percent of the first deleted text begin$18,240deleted text endnew text begin $13,810new text end of earned income. The credit is reduced by deleted text begin10.82deleted text endnew text begin 9.2new text end
percent of earned income or adjusted gross income, whichever is greater, in excess of
deleted text begin $25,130deleted text endnew text begin $25,850new text end, but in no case is the credit less than zero.
(e) For a part-year resident, the credit must be allocated based on the percentage calculated
under section 290.06, subdivision 2c, paragraph (e).
(f) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
subdivision 10, the credit must be allocated based on the ratio of federal adjusted gross
income reduced by the earned income not subject to tax under this chapter over federal
adjusted gross income. For purposes of this paragraph, the subtractions for military pay
under section 290.0132, subdivisions 11 and 12, are not considered "earned income not
subject to tax under this chapter."
For the purposes of this paragraph, the exclusion of combat pay under section 112 of
the Internal Revenue Code is not considered "earned income not subject to tax under this
chapter."
(g) For tax years beginning after deleted text beginDecember 31, 2007, and before December 31, 2010,
and for tax years beginning afterdeleted text end December 31, 2017, the deleted text begin$8,130deleted text endnew text begin $12,100new text end in paragraph (b),
the deleted text begin$21,190deleted text endnew text begin $21,790new text end in paragraph (c), and the deleted text begin$25,130deleted text endnew text begin $25,850new text end in paragraph (d), after being
adjusted for inflation under subdivision 7, are each increased by $3,000 for married taxpayers
filing joint returns. For tax years beginning after December 31, deleted text begin2008deleted text endnew text begin 2017new text end, the commissioner
shall annually adjust the $3,000 by the percentage determined pursuant to the provisions of
section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B), the word "2007"
shall be substituted for the word "1992." For deleted text begin2009deleted text endnew text begin 2018new text end, the commissioner shall then
determine the percent change from the 12 months ending on August 31, 2007, to the 12
months ending on August 31, deleted text begin2008deleted text endnew text begin 2017new text end, and in each subsequent year, from the 12 months
ending on August 31, 2007, to the 12 months ending on August 31 of the year preceding
the taxable year. The earned income thresholds as adjusted for inflation must be rounded
to the nearest $10. If the amount ends in $5, the amount is rounded up to the nearest $10.
The determination of the commissioner under this subdivision is not a rule under the
Administrative Procedure Act.
(h)deleted text begin(1) For tax years beginning after December 31, 2012, and before January 1, 2014,
the $5,770 in paragraph (b), the $15,080 in paragraph (c), and the $17,890 in paragraph (d),
after being adjusted for inflation under subdivision 7, are increased by $5,340 for married
taxpayers filing joint returns; and (2)deleted text end for tax years beginning after December 31, deleted text begin2013deleted text endnew text begin 2016new text end,
and before January 1, 2018, the deleted text begin$8,130deleted text endnew text begin $12,100new text end in paragraph (b), the deleted text begin$21,190deleted text endnew text begin $21,790new text end in
paragraph (c), and the deleted text begin$25,130deleted text endnew text begin $25,850new text end in paragraph (d), after being adjusted for inflation
under subdivision 7, are each increased by $5,000 for married taxpayers filing joint returns.
For tax years beginning deleted text beginafter December 31, 2010, and before January 1, 2012, and for tax
years beginningdeleted text end after December 31, deleted text begin2013deleted text endnew text begin 2016new text end, and before January 1, 2018, the commissioner
shall annually adjust the $5,000 by the percentage determined pursuant to the provisions of
section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B), the word "2008"
shall be substituted for the word "1992." For deleted text begin2011deleted text endnew text begin 2017new text end, the commissioner shall then
determine the percent change from the 12 months ending on August 31, 2008, to the 12
months ending on August 31, deleted text begin2010deleted text endnew text begin 2016new text end, and in each subsequent year, from the 12 months
ending on August 31, 2008, to the 12 months ending on August 31 of the year preceding
the taxable year. The earned income thresholds as adjusted for inflation must be rounded
to the nearest $10. If the amount ends in $5, the amount is rounded up to the nearest $10.
The determination of the commissioner under this subdivision is not a rule under the
Administrative Procedure Act.
(i) The commissioner shall construct tables showing the amount of the credit at various
income levels and make them available to taxpayers. The tables shall follow the schedule
contained in this subdivision, except that the commissioner may graduate the transition
between income brackets.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 18.
Minnesota Statutes 2016, section 290.0671, subdivision 7, is amended to read:
Subd. 7.
Inflation adjustment.
The earned income amounts used to calculate the credit
and the income thresholds at which the maximum credit begins to be reduced in subdivision
1 must be adjusted for inflation. The commissioner shall adjust by the percentage determined
pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word deleted text begin"2013"deleted text endnew text begin "2016"new text end shall be substituted for the word "1992." For deleted text begin2015deleted text endnew text begin 2018new text end,
the commissioner shall then determine the percent change from the 12 months ending on
August 31, deleted text begin2013deleted text endnew text begin 2016new text end, to the 12 months ending on August 31, deleted text begin2014deleted text endnew text begin 2017new text end, and in each
subsequent year, from the 12 months ending on August 31, deleted text begin2013deleted text endnew text begin 2016new text end, to the 12 months
ending on August 31 of the year preceding the taxable year. The earned income thresholds
as adjusted for inflation must be rounded to the nearest $10 amount. If the amount ends in
$5, the amount is rounded up to the nearest $10 amount. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 19.
Minnesota Statutes 2016, section 290.0674, subdivision 2, is amended to read:
Subd. 2.
Limitations.
(a) For claimants with income not greater than $33,500, the
maximum credit allowed for a family is $1,000 multiplied by the number of qualifying
children in kindergarten through grade 12 in the family. The maximum credit for families
with one qualifying child in kindergarten through grade 12 is reduced by $1 for each $4 of
household income over $33,500, and the maximum credit for families with two or more
qualifying children in kindergarten through grade 12 is reduced by $2 for each $4 of
household income over $33,500, but in no case is the credit less than zero.
For purposes of this section "income" has the meaning given in deleted text beginsection 290.067,deleted text end
subdivision 2a. In the case of a married claimant, a credit is not allowed unless a joint income
tax return is filed.
(b) For a nonresident or part-year resident, the credit determined under subdivision 1
and the maximum credit amount in paragraph (a) must be allocated using the percentage
calculated in section 290.06, subdivision 2c, paragraph (e).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 20.
Minnesota Statutes 2016, section 290.0674, is amended by adding a subdivision
to read:
new text begin Subd. 2a. new text end
new text begin Income. new text end
new text begin
(a) For purposes of this section, "income" means the sum of the
following:
new text end
new text begin
(1) federal adjusted gross income as defined in section 62 of the Internal Revenue Code;
and
new text end
new text begin
(2) the sum of the following amounts to the extent not included in clause (1):
new text end
new text begin
(i) all nontaxable income;
new text end
new text begin
(ii) the amount of a passive activity loss that is not disallowed as a result of section 469,
paragraph (i) or (m), of the Internal Revenue Code and the amount of passive activity loss
carryover allowed under section 469(b) of the Internal Revenue Code;
new text end
new text begin
(iii) an amount equal to the total of any discharge of qualified farm indebtedness of a
solvent individual excluded from gross income under section 108(g) of the Internal Revenue
Code;
new text end
new text begin
(iv) cash public assistance and relief;
new text end
new text begin
(v) any pension or annuity (including railroad retirement benefits, all payments received
under the federal Social Security Act, Supplemental Security Income, and veterans benefits),
which was not exclusively funded by the claimant or spouse, or which was funded exclusively
by the claimant or spouse and which funding payments were excluded from federal adjusted
gross income in the years when the payments were made;
new text end
new text begin
(vi) interest received from the federal or a state government or any instrumentality or
political subdivision thereof;
new text end
new text begin
(vii) workers' compensation;
new text end
new text begin
(viii) nontaxable strike benefits;
new text end
new text begin
(ix) the gross amounts of payments received in the nature of disability income or sick
pay as a result of accident, sickness, or other disability, whether funded through insurance
or otherwise;
new text end
new text begin
(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;
new text end
new text begin
(xi) contributions made by the claimant to an individual retirement account, including
a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of
the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal
Revenue Code;
new text end
new text begin
(xii) nontaxable scholarship or fellowship grants;
new text end
new text begin
(xiii) the amount of deduction allowed under section 199 of the Internal Revenue Code;
new text end
new text begin
(xiv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue
Code;
new text end
new text begin
(xv) the amount deducted for tuition expenses under section 222 of the Internal Revenue
Code; and
new text end
new text begin
(xvi) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code.
new text end
new text begin
In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" means federal adjusted gross income reflected in the
fiscal year ending in the next calendar year. Federal adjusted gross income may not be
reduced by the amount of a net operating loss carryback or carryforward or a capital loss
carryback or carryforward allowed for the year.
new text end
new text begin
(b) "Income" does not include:
new text end
new text begin
(1) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;
new text end
new text begin
(2) amounts of any pension or annuity that were exclusively funded by the claimant or
spouse if the funding payments were not excluded from federal adjusted gross income in
the years when the payments were made;
new text end
new text begin
(3) surplus food or other relief in kind supplied by a governmental agency;
new text end
new text begin
(4) relief granted under chapter 290A;
new text end
new text begin
(5) child support payments received under a temporary or final decree of dissolution or
legal separation; and
new text end
new text begin
(6) restitution payments received by eligible individuals and excludable interest as
defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of 2001,
Public Law 107-16.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 21.
Minnesota Statutes 2016, section 290.0677, subdivision 1a, is amended to read:
Subd. 1a.
Credit allowed; past military service.
(a) A qualified individual is allowed
a credit against the tax imposed under this chapter for past military service. The credit equals
deleted text begin $750deleted text endnew text begin $1,000new text end. The credit allowed under this subdivision is reduced by ten percent of adjusted
gross income in excess of deleted text begin$30,000deleted text endnew text begin $50,000new text end, but in no case is the credit less than zero.
(b) For a nonresident or a part-year resident, the credit under this subdivision must be
allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph
(e).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 22.
Minnesota Statutes 2016, section 290.068, subdivision 2, is amended to read:
Subd. 2.
Definitions.
For purposes of this section, the following terms have the meanings
given.
(a) "Qualified research expenses" means (i) qualified research expenses and basic research
payments as defined in section 41(b) and (e) of the Internal Revenue Code, except it does
not include expenses incurred for qualified research or basic research conducted outside
the state of Minnesota pursuant to section 41(d) and (e) of the Internal Revenue Code; and
(ii) contributions to a nonprofit corporation established and operated pursuant to the
provisions of chapter 317A for the purpose of promoting the establishment and expansion
of business in this state, provided the contributions are invested by the nonprofit corporation
for the purpose of providing funds for small, technologically innovative enterprises in
Minnesota during the early stages of their development.
(b) "Qualified research" means qualified research as defined in section 41(d) of the
Internal Revenue Code, except that the term does not include qualified research conducted
outside the state of Minnesota.
(c) "Base amount" means base amount as defined in section 41(c) of the Internal Revenue
Code, except that the average annual gross receipts must be calculated using Minnesota
sales or receipts under section 290.191 and the definitions contained in clauses (a) and (b)
shall apply.new text begin If there are inadequate records or the records are unavailable to compute or
verify the base percentage, a fixed base percentage of 16 percent must be used.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 23.
new text begin
[290.0682] CREDIT FOR ATTAINING MASTER'S DEGREE IN
TEACHER'S LICENSURE FIELD.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For purposes of this section, the following terms have
the meanings given them.
new text end
new text begin
(b) "Master's degree program" means a graduate-level program at an accredited university
leading to a master of arts or science degree in a core content area directly related to a
qualified teacher's licensure field. The master's degree program may not include pedagogy
or a pedagogy component. To be eligible under this credit, a licensed elementary school
teacher must pursue and complete a master's degree program in a core content area in which
the teacher provides direct classroom instruction.
new text end
new text begin
(c) "Qualified teacher" means a K-12 teacher who:
new text end
new text begin
(1) holds a continuing license granted by the Minnesota Board of Teaching both when
the teacher begins the master's degree program and when the teacher completes the master's
degree program;
new text end
new text begin
(2) began a master's degree program after January 1, 2017; and
new text end
new text begin
(3) completes the master's degree program during the taxable year.
new text end
new text begin
(d) "Core content area" means the academic subject of reading, English or language arts,
mathematics, science, foreign languages, civics and government, economics, arts, history,
or geography.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) An individual who is a qualified teacher is allowed a credit
against the tax imposed under this chapter. The credit equals $2,500.
new text end
new text begin
(b) For a nonresident or a part-year resident, the credit under this subdivision must be
allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph
(e).
new text end
new text begin
(c) A qualified teacher may claim the credit in this section only one time for each master's
degree program completed in a core content area.
new text end
new text begin Subd. 3. new text end
new text begin Credit refundable. new text end
new text begin
(a) If the amount of the credit for which an individual is
eligible exceeds the individual's liability for tax under this chapter, the commissioner shall
refund the excess to the individual.
new text end
new text begin
(b) The amount necessary to pay the refunds required by this section is appropriated to
the commissioner from the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 24.
new text begin
[290.0683] STUDENT LOAN CREDIT.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For purposes of this section, the following terms have
the meanings given.
new text end
new text begin
(b) "Adjusted gross income" means federal adjusted gross income as defined in section
62 of the Internal Revenue Code. In the case of a married couple filing jointly, "adjusted
gross income" means the adjusted gross income of the taxpayer and spouse.
new text end
new text begin
(c) "Earned income" has the meaning given in section 32(c) of the Internal Revenue
Code, except that "earned income" includes combat pay excluded from federal taxable
income under section 112 of the Internal Revenue Code.
new text end
new text begin
(d) "Education profession" means:
new text end
new text begin
(1) a full-time job in public education; early childhood education, including licensed or
regulated child care, Head Start, and state-funded prekindergarten; school-based library
sciences; and other school-based services; or
new text end
new text begin
(2) a full-time job as a faculty member at a tribal college or university as defined in
section 1059c(b) of the Internal Revenue Code, and other faculty teaching in high-needs
subject areas or areas of shortage, including nurse faculty, foreign language faculty, and
part-time faculty at community colleges, as determined by the United States Secretary of
Education.
new text end
new text begin
(e) "Eligible individual" means an individual who has one or more qualified education
loans related to an undergraduate or graduate degree program of the individual at a
postsecondary educational institution.
new text end
new text begin
(f) "Eligible loan payments" means the amount the eligible individual paid during the
taxable year to pay principal and interest on qualified education loans.
new text end
new text begin
(g) "Postsecondary educational institution" means a postsecondary institution eligible
for state student aid under section 136A.103 or, if the institution is not located in this state,
a postsecondary institution participating in the federal Pell Grant program under Title IV
of the Higher Education Act of 1965, Public Law 89-329, as amended.
new text end
new text begin
(h) "Public service job" means a full-time job in emergency management; government,
excluding time served as a member of Congress; military service; public safety; law
enforcement; public health, including nurses, nurse practitioners, nurses in a clinical setting,
and full-time professionals engaged in health care practitioner occupations and health care
support occupations, as such terms are defined by the Bureau of Labor Statistics; social
work in a public child or family service agency; public interest law services including
prosecution or public defense or legal advocacy on behalf of low-income communities at
a nonprofit organization; public service for individuals with disabilities or public service
for the elderly; public library sciences; or at an organization that is described in section
501(c)(3) of the Internal Revenue Code and exempt from taxation under section 501(a) of
the Internal Revenue Code.
new text end
new text begin
(i) "Qualified education loan" has the meaning given in section 221 of the Internal
Revenue Code, but is limited to indebtedness incurred on behalf of the eligible individual.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) An eligible individual is allowed a credit against the tax
due under this chapter. The credit equals a percentage of eligible loan payments in excess
of ten percent of adjusted gross income, up to $1,000, as follows:
new text end
new text begin
(1) for eligible individuals, 50 percent;
new text end
new text begin
(2) for eligible individuals in a public service job, 65 percent; and
new text end
new text begin
(3) for eligible individuals in an education profession, 75 percent.
new text end
new text begin
(b) The credit must not exceed the eligible individual's earned income for the taxable
year.
new text end
new text begin
(c) In the case of a married couple filing a joint return, each spouse is eligible for the
credit in this section.
new text end
new text begin
(d) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end
new text begin
(e) An eligible individual may receive the credit under this section without regard to the
individual's eligibility for the public service loan forgiveness program under United States
Code, title 20, section 1087e(m).
new text end
new text begin Subd. 3. new text end
new text begin Credit refundable. new text end
new text begin
If the amount of credit that an individual who is a resident
or part-year resident of Minnesota is eligible to receive under this section exceeds the
individual's tax liability under this chapter, the commissioner shall refund the excess to the
individual. For a nonresident taxpayer, the credit may not exceed the taxpayer's liability for
tax under this chapter.
new text end
new text begin Subd. 4. new text end
new text begin Appropriation. new text end
new text begin
An amount sufficient to pay the refunds required by this section
is appropriated to the commissioner from the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 25.
new text begin
[290.0684] SECTION 529 COLLEGE SAVINGS PLAN CREDIT.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
For purposes of this section, the term "federal adjusted gross
income" has the meaning given under section 62(a) of the Internal Revenue Code, and
"nonqualified distribution" means any distribution that is includible in gross income under
section 529 of the Internal Revenue Code.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) A credit of up to $500 is allowed against the tax imposed
by this chapter to a resident individual who contributes to an account in a plan qualifying
under section 529 of the Internal Revenue Code, subject to the limitations in paragraph (b).
The credit is not allowed to an individual who is eligible to be claimed as a dependent, as
defined in sections 151 and 152 of the Internal Revenue Code.
new text end
new text begin
(b) The credit allowed must be calculated by applying the following rates to the amount
contributed to an account in a plan qualifying under section 529 of the Internal Revenue
Code, in a taxable year, reduced by any withdrawals from the account made during the
taxable year, and not including any amounts rolled over from other accounts in plans
qualifying under section 529 of the Internal Revenue Code:
new text end
new text begin
(1) 50 percent for individual filers and married couples filing a joint return who have
federal adjusted gross income of not more than $80,000;
new text end
new text begin
(2) 25 percent for married couples filing a joint return who have federal adjusted gross
income over $80,000, but not more than $100,000;
new text end
new text begin
(3) ten percent for married couples filing a joint return who have federal adjusted gross
income over $100,000, but not more than $120,000; and
new text end
new text begin
(4) five percent for married couples filing a joint return who have federal adjusted gross
income over $120,000, but not more than $160,000.
new text end
new text begin
(c) The income thresholds in paragraph (b), clauses (1) to (4), used to calculate the credit,
must be adjusted for inflation. The commissioner shall adjust by the percentage determined
under the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word "2015" is substituted for the word "1992." For 2017, the commissioner
shall then determine the percent change from the 12 months ending on August 31, 2015, to
the 12 months ending on August 31, 2016, and in each subsequent year, from the 12 months
ending on August 31, 2015, to the 12 months ending on August 31 of the year preceding
the taxable year. The income thresholds as adjusted for inflation must be rounded to the
nearest $10 amount. If the amount ends in $5, the amount is rounded up to the nearest $10
amount. The determination of the commissioner under this subdivision is not a rule under
the Administrative Procedure Act including section 14.386.
new text end
new text begin Subd. 3. new text end
new text begin Credit refundable. new text end
new text begin
If the amount of credit that an individual is eligible to
receive under this section exceeds the individual's tax liability under this chapter, the
commissioner shall refund the excess to the individual.
new text end
new text begin Subd. 4. new text end
new text begin Allocation. new text end
new text begin
For a part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end
new text begin Subd. 5. new text end
new text begin Recapture of credit. new text end
new text begin
In the case of a nonqualified distribution, the taxpayer is
liable to the commissioner for the lesser of: ten percent of the amount of the nonqualified
distribution, or the sum of credits received under this section for all years.
new text end
new text begin Subd. 6. new text end
new text begin Appropriation. new text end
new text begin
An amount sufficient to pay the refunds required by this section
is appropriated to the commissioner from the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 26.
Minnesota Statutes 2016, section 290.0685, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) Annew text begin eligiblenew text end individual is allowed a credit against the
tax imposed by this chapter equal to $2,000 for each birth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151. The credit under this section
is allowed only in the taxable year in which the stillbirth occurred deleted text beginand if the child would
have been a dependent of the taxpayer as defined in section 152 of the Internal Revenue
Codedeleted text end.
(b) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text begin
(c) For purposes of this section, "eligible individual" means:
new text end
new text begin
(1) the individual who gave birth to the child and who is listed as a parent on the
certificate of birth resulting in stillbirth; or
new text end
new text begin
(2) if no individual meets the requirement of clause (1), then the first parent listed on
the certificate of birth resulting in stillbirth.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment for
taxable years beginning after December 31, 2016.
new text end
Sec. 27.
Minnesota Statutes 2016, section 290.0692, is amended by adding a subdivision
to read:
new text begin Subd. 6. new text end
new text begin Sunset. new text end
new text begin
This section expires at the same time and on the same terms as section
116J.8737, except that the expiration of this section does not affect the commissioner of
revenue's authority to audit or power of examination and assessment for credits claimed
under this section.
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.
new text begin
[290.0803] SECTION 179 EXPENSING SUBTRACTION.
new text end
new text begin Subdivision 1. new text end
new text begin Current year allowance. new text end
new text begin
(a) In each of the five tax years immediately
following the tax year in which an addition is required under section 290.0131, subdivision
10, or 290.0133, subdivision 12, the current year allowance equals one-fifth of the addition
made by the taxpayer under section 290.0131, subdivision 10, or 290.0133, subdivision 12.
new text end
new text begin
(b) In the case of a shareholder of a corporation that is an S corporation, the current year
allowance is reduced by the positive value of any net operating loss under section 172 of
the Internal Revenue Code generated for the tax year of the addition and, if the net operating
loss exceeds the addition for the tax year, the current year allowance is zero.
new text end
new text begin Subd. 2. new text end
new text begin Section 179 expensing carryover. new text end
new text begin
(a) For purposes of this section, the current
year allowance determined under subdivision 1 is considered to be the last modification
allowed under section 290.0132 in determining net income. If the amount allowed under
subdivision 1 exceeds net income computed without regard to the current year allowance,
then the excess is a section 179 expensing carryover to each of the ten succeeding taxable
years. The entire amount of the section 179 expensing carryover is carried first to the earliest
taxable year to which the section 179 expensing carryover may be carried and then to each
successive year to which the section 179 expensing carryover may be carried.
new text end
new text begin
(b) The provisions of this subdivision do not apply to corporations taxable under section
290.02.
new text end
new text begin Subd. 3. new text end
new text begin Section 179 expensing subtraction. new text end
new text begin
A taxpayer is allowed a section 179
expensing subtraction from federal taxable income under section 290.0132, subdivision 14,
or 290.0134, subdivision 14. The subtraction equals the sum of:
new text end
new text begin
(1) the current year allowance determined under subdivision 1; and
new text end
new text begin
(2) for an individual, estate, or trust, any section 179 expensing carryover from prior
taxable years determined under subdivision 2.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 29.
Minnesota Statutes 2016, section 290.091, subdivision 2, is amended to read:
Subd. 2.
Definitions.
For purposes of the tax imposed by this section, the following
terms have the meanings given:
(a) "Alternative minimum taxable income" means the sum of the following for the taxable
year:
(1) the taxpayer's federal alternative minimum taxable income as defined in section
55(b)(2) of the Internal Revenue Code;
(2) the taxpayer's itemized deductions allowed in computing federal alternative minimum
taxable income, but excluding:
(i) the charitable contribution deduction under section 170 of the Internal Revenue Code;
(ii) the medical expense deduction;
(iii) the casualty, theft, and disaster loss deduction; and
(iv) the impairment-related work expenses of a disabled person;
(3) for depletion allowances computed under section 613A(c) of the Internal Revenue
Code, with respect to each property (as defined in section 614 of the Internal Revenue Code),
to the extent not included in federal alternative minimum taxable income, the excess of the
deduction for depletion allowable under section 611 of the Internal Revenue Code for the
taxable year over the adjusted basis of the property at the end of the taxable year (determined
without regard to the depletion deduction for the taxable year);
(4) to the extent not included in federal alternative minimum taxable income, the amount
of the tax preference for intangible drilling cost under section 57(a)(2) of the Internal Revenue
Code determined without regard to subparagraph (E);
(5) to the extent not included in federal alternative minimum taxable income, the amount
of interest income as provided by section 290.0131, subdivision 2; and
(6) the amount of addition required by section 290.0131, subdivisions 9 to 11;
less the sum of the amounts determined under the following:
(1) interest income as defined in section 290.0132, subdivision 2;
(2) an overpayment of state income tax as provided by section 290.0132, subdivision 3,
to the extent included in federal alternative minimum taxable income;
(3) the amount of investment interest paid or accrued within the taxable year on
indebtedness to the extent that the amount does not exceed net investment income, as defined
in section 163(d)(4) of the Internal Revenue Code. Interest does not include amounts deducted
in computing federal adjusted gross income;
(4) amounts subtracted from federal taxable income as provided by section 290.0132,
subdivisions 7, 9 to 15, 17, and deleted text begin21deleted text endnew text begin 24new text end; and
(5) the amount of the net operating loss allowed under section 290.095, subdivision 11,
paragraph (c).
In the case of an estate or trust, alternative minimum taxable income must be computed
as provided in section 59(c) of the Internal Revenue Code.
(b) "Investment interest" means investment interest as defined in section 163(d)(3) of
the Internal Revenue Code.
(c) "Net minimum tax" means the minimum tax imposed by this section.
(d) "Regular tax" means the tax that would be imposed under this chapter (without regard
to this section and section 290.032), reduced by the sum of the nonrefundable credits allowed
under this chapter.
(e) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable income
after subtracting the exemption amount determined under subdivision 3.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2016.
new text end
Sec. 30.
Minnesota Statutes 2016, section 290A.03, subdivision 15, is amended to read:
Subd. 15.
Internal Revenue Code.
"Internal Revenue Code" means the Internal Revenue
Code of 1986, as amended through December 31, deleted text begin2014deleted text endnew text begin 2015new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for property tax refunds
based on property taxes payable after December 31, 2016, and rent paid after December
31, 2015.
new text end
Sec. 31.
Minnesota Statutes 2016, section 291.005, subdivision 1, is amended to read:
Subdivision 1.
Scope.
Unless the context otherwise clearly requires, the following terms
used in this chapter shall have the following meanings:
(1) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.
(2) "Federal gross estate" means the gross estate of a decedent as required to be valued
and otherwise determined for federal estate tax purposes under the Internal Revenue Code,
increased by the value of any property in which the decedent had a qualifying income interest
for life and for which an election was made under section 291.03, subdivision 1d, for
Minnesota estate tax purposes, but was not made for federal estate tax purposes.
(3) "Internal Revenue Code" means the United States Internal Revenue Code of 1986,
as amended through December 31, deleted text begin2014deleted text endnew text begin 2015new text end.
(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
excluding therefrom any property included in the estate which has its situs outside Minnesota,
and (b) including any property omitted from the federal gross estate which is includable in
the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.
(5) "Nonresident decedent" means an individual whose domicile at the time of death
was not in Minnesota.
(6) "Personal representative" means the executor, administrator or other person appointed
by the court to administer and dispose of the property of the decedent. If there is no executor,
administrator or other person appointed, qualified, and acting within this state, then any
person in actual or constructive possession of any property having a situs in this state which
is included in the federal gross estate of the decedent shall be deemed to be a personal
representative to the extent of the property and the Minnesota estate tax due with respect
to the property.
(7) "Resident decedent" means an individual whose domicile at the time of death was
in Minnesota.new text begin The provisions of section 290.01, subdivision 7, paragraphs (c) and (d), apply
to determinations of domicile under this chapter.
new text end
(8) "Situs of property" means, with respect to:
(i) real property, the state or country in which it is located;
(ii) tangible personal property, the state or country in which it was normally kept or
located at the time of the decedent's death or for a gift of tangible personal property within
three years of death, the state or country in which it was normally kept or located when the
gift was executed;
(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue
Code, owned by a nonresident decedent and that is normally kept or located in this state
because it is on loan to an organization, qualifying as exempt from taxation under section
501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is
deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
(iv) intangible personal property, the state or country in which the decedent was domiciled
at death or for a gift of intangible personal property within three years of death, the state or
country in which the decedent was domiciled when the gift was executed.
For a nonresident decedent with an ownership interest in a pass-through entity with
assets that include real or tangible personal property, situs of the real or tangible personal
property, including qualified works of art, is determined as if the pass-through entity does
not exist and the real or tangible personal property is personally owned by the decedent. If
the pass-through entity is owned by a person or persons in addition to the decedent, ownership
of the property is attributed to the decedent in proportion to the decedent's capital ownership
share of the pass-through entity.
(9) "Pass-through entity" includes the following:
(i) an entity electing S corporation status under section 1362 of the Internal Revenue
Code;
(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;
(iii) a single-member limited liability company or similar entity, regardless of whether
it is taxed as an association or is disregarded for federal income tax purposes under Code
of Federal Regulations, title 26, section 301.7701-3; or
(iv) a trust to the extent the property is includible in the decedent's federal gross estate;
but excludes
(v) an entity whose ownership interest securities are traded on an exchange regulated
by the Securities and Exchange Commission as a national securities exchange under section
6 of the Securities Exchange Act, United States Code, title 15, section 78f.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for estates of decedents
dying after December 31, 2016.
new text end
Sec. 32.
Laws 2010, chapter 216, section 12, the effective date, as amended by Laws 2016,
chapter 158, article 1, section 212, is amended to read:
EFFECTIVE DATE.
This section is effective for investments made after July 1, 2010,
for taxable years beginning after December 31, 2009deleted text begin, and before January 1, 2017deleted text end, and only
applies to investments made after the qualified small business receiving the investment has
been certified by the commissioner of employment and economic development.
new text begin EFFECTIVE DATE; REVIVAL AND REENACTMENT. new text end
new text begin
This section is effective
retroactively from January 1, 2015, and Laws 2010, chapter 216, section 12, the effective
date, as amended by Laws 2016, chapter 158, article 1, section 212, is revived and reenacted
as of that date.
new text end
Sec. 33. new text beginAMENDED RETURNS.
new text end
new text begin Subdivision 1. new text end
new text begin Certain IRA rollovers. new text end
new text begin
An individual who excludes an amount from
net income in a prior taxable year through rollover of an airline payment amount to a
traditional IRA, as authorized under Public Law 114-113, division Q, title III, section 307,
may file an amended individual income tax return and claim for refund of state taxes as
provided under Minnesota Statutes, section 289A.40, subdivision 1, or, if later, by April 1,
2017.
new text end
new text begin Subd. 2. new text end
new text begin Exclusion for certain incarcerated individuals. new text end
new text begin
An individual who excludes
from net income in a prior taxable year civil damages, restitution, or other monetary award
received as compensation for a wrongful incarceration, as authorized under Public Law
114-113, division Q, title III, section 304, may file an amended individual income tax return
and claim for refund of state taxes as provided under Minnesota Statutes, section 289A.40,
subdivision 1, or, if later, by April 1, 2017.
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. 34. new text beginESTATE TAX REVIEW; TEMPORARY LIMIT ON ASSESSMENTS.
new text end
new text begin
(a) The commissioner of revenue shall:
new text end
new text begin
(1) review the estate tax's definition of qualified farm property and its linkage to the
property tax classification of the property during the three-year period following the death
of the decedent; and
new text end
new text begin
(2) by August 1, 2017, report to the committees of the house of representatives and the
senate with jurisdiction over taxes on alternative methods of ensuring that the use of the
property by qualified heirs during the three-year period after the decedent's death is consistent
with the purpose of limiting the subtraction to properties where its use continues that of the
decedent without any material change in its use by the qualified heirs and its ownership is
consistent with maintaining family ownership of the farm.
new text end
new text begin
(b) Prior to June 1, 2017, the commissioner of revenue shall not assess recapture tax
under Minnesota Statutes, section 291.03, subdivision 11, for a change in the property tax
classification of agricultural homestead property if the following conditions are satisfied:
new text end
new text begin
(1) the property is held in a trust of which the surviving spouse is a beneficiary; and
new text end
new text begin
(2) the property receives partial homestead classification because a beneficiary of the
trust is the owner of another agricultural homestead.
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. 35. new text beginINDIVIDUAL INCOME TAX COLLECTION ACTION PROHIBITED.
new text end
new text begin
Notwithstanding any law to the contrary, the commissioner of revenue shall not increase
the amount due or decrease the refund for an individual income tax return for the taxable
year beginning after December 31, 2014, and before January 1, 2016, to the extent the
amount due was understated or the refund was overstated because the taxpayer calculated
the tax or refund based on the Internal Revenue Code, as amended through December 31,
2014, rather than based on the Internal Revenue Code, as amended through December 31,
2015, as provided in this act.
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. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2016, section 290.067, subdivisions 2 and 2a,
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 for taxable years beginning after December
31, 2016.
new text end
ARTICLE 4
SALES AND USE TAXES
Section 1.
Minnesota Statutes 2016, section 128C.24, is amended to read:
128C.24 LEAGUE FUNDS TRANSFER.
Beginning July 1, 2007, the Minnesota State High School League shall annually determine
the sales tax savings attributable to section 297A.70, subdivision 11,new text begin paragraph (b),new text end and
annually transfer that amount to a nonprofit charitable foundation created for the purpose
of promoting high school extracurricular activities. The funds must be used by the foundation
to make grants to fund, assist, recognize, or promote high school students' participation in
extracurricular activities. The first priority for funding will be grants for scholarships to
individuals to offset athletic fees. The foundation must equitably award grants based on
considerations of gender balance, school size, and geographic location, to the extent feasible.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
December 31, 2016.
new text end
Sec. 2.
Minnesota Statutes 2016, section 297A.61, subdivision 3, is amended to read:
Subd. 3.
Sale and purchase.
(a) "Sale" and "purchase" include, but are not limited to,
each of the transactions listed in this subdivision. In applying the provisions of this chapter,
the terms "tangible personal property" and "retail sale" include the taxable services listed
in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable
services, unless specifically provided otherwise. Services performed by an employee for
an employer are not taxable. Services performed by a partnership or association for another
partnership or association are not taxable if one of the entities owns or controls more than
80 percent of the voting power of the equity interest in the other entity. Services performed
between members of an affiliated group of corporations are not taxable. For purposes of
the preceding sentence, "affiliated group of corporations" means those entities that would
be classified as members of an affiliated group as defined under United States Code, title
26, section 1504, disregarding the exclusions in section 1504(b).
(b) Sale and purchase include:
(1) any transfer of title or possession, or both, of tangible personal property, whether
absolutely or conditionally, for a consideration in money or by exchange or barter; and
(2) the leasing of or the granting of a license to use or consume, for a consideration in
money or by exchange or barter, tangible personal property, other than a manufactured
home used for residential purposes for a continuous period of 30 days or more.
(c) Sale and purchase include the production, fabrication, printing, or processing of
tangible personal property for a consideration for consumers who furnish either directly or
indirectly the materials used in the production, fabrication, printing, or processing.
(d) Sale and purchase include the preparing for a consideration of food. Notwithstanding
section 297A.67, subdivision 2, taxable food includes, but is not limited to, the following:
(1) prepared food sold by the retailer;
(2) soft drinks;
(3) candy;
(4) dietary supplements; and
(5) all food sold through vending machines.
(e) A sale and a purchase includes the furnishing for a consideration of electricity, gas,
water, or steam for use or consumption within this state.
(f) A sale and a purchase includes the transfer for a consideration of prewritten computer
software whether delivered electronically, by load and leave, or otherwise.
(g) A sale and a purchase includes the furnishing for a consideration of the following
services:
(1) the privilege of admission to places of amusement, recreational areas, or athletic
events, and the making available of amusement devices, tanning facilities, reducing salons,
steam baths, health clubs, and spas or athletic facilities;
(2) lodging and related services by a hotel, rooming house, resort, campground, motel,
or trailer camp, including furnishing the guest of the facility with access to telecommunication
services, and the granting of any similar license to use real property in a specific facility,
other than the renting or leasing of it for a continuous period of 30 days or more under an
enforceable written agreement that may not be terminated without prior notice and including
accommodations intermediary services provided in connection with other services provided
under this clause;
(3) nonresidential parking services, whether on a contractual, hourly, or other periodic
basis, except for parking at a meter;
(4) the granting of membership in a club, association, or other organization if:
(i) the club, association, or other organization makes available for the use of its members
sports and athletic facilities, without regard to whether a separate charge is assessed for use
of the facilities; and
(ii) use of the sports and athletic facility is not made available to the general public on
the same basis as it is made available to members.
Granting of membership means both onetime initiation fees and periodic membership dues.
Sports and athletic facilities include golf courses; tennis, racquetball, handball, and squash
courts; basketball and volleyball facilities; running tracks; exercise equipment; swimming
pools; and other similar athletic or sports facilities;
(5) delivery of aggregate materials by a third party, excluding delivery of aggregate
material used in road construction; and delivery of concrete block by a third party if the
delivery would be subject to the sales tax if provided by the seller of the concrete block.
For purposes of this clause, "road construction" means construction of:
(i) public roads;
(ii) cartways; and
(iii) private roads in townships located outside of the seven-county metropolitan area
up to the point of the emergency response location sign; and
(6) services as provided in this clause:
(i) laundry and dry cleaning services including cleaning, pressing, repairing, altering,
and storing clothes, linen services and supply, cleaning and blocking hats, and carpet,
drapery, upholstery, and industrial cleaning. Laundry and dry cleaning services do not
include services provided by coin operated facilities operated by the customer;
(ii) motor vehicle washing, waxing, and cleaning services, including services provided
by coin operated facilities operated by the customer, and rustproofing, undercoating, and
towing of motor vehicles;
(iii) building and residential cleaning, maintenance, and disinfecting services and pest
control and exterminating services;
(iv) detective, security, burglar, fire alarm, and armored car services; but not including
services performed within the jurisdiction they serve by off-duty licensed peace officers as
defined in section 626.84, subdivision 1, or services provided by a nonprofit organization
or any organization at the direction of a county for monitoring and electronic surveillance
of persons placed on in-home detention pursuant to court order or under the direction of the
Minnesota Department of Corrections;
(v) pet grooming services;
(vi) lawn care, fertilizing, mowing, spraying and sprigging services; garden planting
and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor plant
care; tree, bush, shrub, and stump removal, except when performed as part of a land clearing
contract as defined in section 297A.68, subdivision 40; and tree trimming for public utility
lines. Services performed under a construction contract for the installation of shrubbery,
plants, sod, trees, bushes, and similar items are not taxable;
(vii) massages, except when provided by a licensed health care facility or professional
or upon written referral from a licensed health care facility or professional for treatment of
illness, injury, or disease; and
(viii) the furnishing of lodging, board, and care services for animals in kennels and other
similar arrangements, but excluding veterinary and horse boarding services.
(h) A sale and a purchase includes the furnishing for a consideration of tangible personal
property or taxable services by the United States or any of its agencies or instrumentalities,
or the state of Minnesota, its agencies, instrumentalities, or political subdivisions.
(i) A sale and a purchase includes the furnishing for a consideration of
telecommunications services, ancillary services associated with telecommunication services,
and pay television services. Telecommunication services include, but are not limited to, the
following services, as defined in section 297A.669: air-to-ground radiotelephone service,
mobile telecommunication service, postpaid calling service, prepaid calling service, prepaid
wireless calling service, and private communication services. The services in this paragraph
are taxed to the extent allowed under federal law.
(j) A sale and a purchase includes the furnishing for a consideration of installation if the
installation charges would be subject to the sales tax if the installation were provided by
the seller of the item being installed.
(k) A sale and a purchase includes the rental of a vehicle by a motor vehicle dealer to a
customer when (1) the vehicle is rented by the customer for a consideration, or (2) the motor
vehicle dealer is reimbursed pursuant to a service contract as defined in section 59B.02,
subdivision 11.
(l) A sale and a purchase includes furnishing for a consideration of specified digital
products or other digital products or granting the right for a consideration to use specified
digital products or other digital products on a temporary or permanent basis and regardless
of whether the purchaser is required to make continued payments for such right. Wherever
the term "tangible personal property" is used in this chapter, other than in subdivisions 10
and 38, the provisions also apply to specified digital products, or other digital products,
unless specifically provided otherwise or the context indicates otherwise.
new text begin
(m) The sale of the privilege of admission under section 297A.61, subdivision 3,
paragraph (g), clause (1), to a place of amusement or athletic event includes all charges
included in the privilege of admission's sales price, without deduction for amenities that
may be provided, unless the amenities are separately stated and the purchaser of the privilege
of admission is entitled to add or decline the amenities, and the amenities are not otherwise
taxable.
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. 3.
Minnesota Statutes 2016, section 297A.66, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) To the extent allowed by the United States Constitution
and the laws of the United States, "retailer maintaining a place of business in this state," or
a similar term, means a retailer:
(1) having or maintaining within this state, directly or by a subsidiary or an affiliate, an
office, place of distribution, salesnew text begin, storage,new text end or sample room or place, warehouse, or other
place of businessnew text begin, including the employment of a resident of this state who works from a
home office in this statenew text end; or
(2) having a representative, including, but not limited to, an affiliate, agent, salesperson,
canvasser, deleted text beginordeleted text endnew text begin marketplace provider,new text end solicitornew text begin, or other third party new text endoperating in this state
under the authority of the retailer or its subsidiary, for any purpose, including the repairing,
selling, delivering, installing, new text beginfacilitating sales, processing sales, new text endor soliciting of orders for
the retailer's goods or services, or the leasing of tangible personal property located in this
state, whether the place of business or agent, representative, affiliate, salesperson, canvasser,
or solicitor is located in the state permanently or temporarily, or whether or not the retailer,
subsidiary, or affiliate is authorized to do business in this state.new text begin A retailer is represented by
a marketplace provider in this state if the retailer makes sales in this state facilitated by a
marketplace provider that maintains a place of business in this state.
new text end
(b) "Destination of a sale" means the location to which the retailer makes delivery of
the property sold, or causes the property to be delivered, to the purchaser of the property,
or to the agent or designee of the purchaser. The delivery may be made by any means,
including the United States Postal Service or a for-hire carrier.
new text begin
(c) "Marketplace provider" means any person who facilitates a retail sale by a retailer
by:
new text end
new text begin
(1) listing or advertising for sale by the retailer in any forum, tangible personal property,
services, or digital goods that are subject to tax under this chapter; and
new text end
new text begin
(2) either directly or indirectly through agreements or arrangements with third parties
collecting payment from the customer and transmitting that payment to the retailer regardless
of whether the marketplace provider receives compensation or other consideration in
exchange for its services.
new text end
new text begin
(d) "Total taxable retail sales" means the gross receipts from the sale of all tangible
goods, services, and digital goods subject to sales and use tax under this chapter.
new text end
Sec. 4.
Minnesota Statutes 2016, section 297A.66, subdivision 2, is amended to read:
Subd. 2.
Retailer maintaining place of business in this state.
new text begin(a) Except as provided
in paragraph (b), new text enda retailer maintaining a place of business in this state who makes retail
sales in Minnesota or to a destination in Minnesota shall collect sales and use taxes and
remit them to the commissioner under section 297A.77.
new text begin
(b) A retailer with total taxable retail sales to customers in this state of less than $10,000
in the 12-month period ending on the last day of the most recently completed calendar
quarter is not required to collect and remit sales tax if it is determined to be a retailer
maintaining a place of business in the state solely because it made sales through one or more
marketplace providers. The provisions of this paragraph do not apply to a retailer that is or
was registered to collect sales and use tax in this state.
new text end
Sec. 5.
Minnesota Statutes 2016, section 297A.66, subdivision 4, is amended to read:
Subd. 4.
Affiliated entities.
(a) An entity is an "affiliate" of the retailer for purposes of
subdivision 1, paragraph (a), ifnew text begin the entitynew text end:
(1) deleted text beginthe entitydeleted text end uses its facilities or employees in this state to advertise, promote, or facilitate
the establishment or maintenance of a market for sales of items by the retailer to purchasers
in this state or for the provision of services to the retailer's purchasers in this state, such as
accepting returns of purchases for the retailer, providing assistance in resolving customer
complaints of the retailer, or providing other services; deleted text beginand
deleted text end
(2) deleted text beginthe retailer and the entity are related parties.deleted text endnew text begin has the same or a similar business name
to the retailer and sells, from a location or locations in this state, tangible personal property,
digital goods, or services, taxable under this chapter, that are similar to that sold by the
retailer;
new text end
new text begin
(3) maintains an office, distribution facility, salesroom, warehouse, storage place, or
other similar place of business in this state to facilitate the delivery of tangible personal
property, digital goods, or services sold by the retailer to its customers in this state;
new text end
new text begin
(4) maintains a place of business in this state and uses trademarks, service marks, or
trade names in this state that are the same or substantially similar to those used by the retailer,
and that use is done with the express or implied consent of the holder of the marks or names;
new text end
new text begin
(5) delivers, installs, or assembles tangible personal property in this state, or performs
maintenance or repair services on tangible personal property in this state, for tangible
personal property sold by the retailer;
new text end
new text begin
(6) facilitates the delivery of tangible personal property to customers of the retailer by
allowing the customers to pick up tangible personal property sold by the retailer at a place
of business the entity maintains in this state; or
new text end
new text begin
(7) shares management, business systems, business practices, or employees with the
retailer, or engages in intercompany transactions with the retailer related to the activities
that establish or maintain the market in this state of the retailer.
new text end
(b) Two entities are related parties under this section if one of the entities meets at least
one of the following tests with respect to the other entity:
(1) one or both entities is a corporation, and one entity and any party related to that entity
in a manner that would require an attribution of stock from the corporation to the party or
from the party to the corporation under the attribution rules of section 318 of the Internal
Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent
of the value of the corporation's outstanding stock;
(2) one or both entities is a partnership, estate, or trust and any partner or beneficiary,
and the partnership, estate, or trust and its partners or beneficiaries own directly, indirectly,
beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital,
stock, or value of the other entity or both entities; deleted text beginor
deleted text end
(3) an individual stockholder and the members of the stockholder's family (as defined
in section 318 of the Internal Revenue Code) owns directly, indirectly, beneficially, or
constructively, in the aggregate, at least 50 percent of the value of both entities' outstanding
stockdeleted text begin.deleted text endnew text begin;
new text end
new text begin
(4) the entities are related within the meaning of subsections (b) and (c) of section 267
or 707(b)(1) of the Internal Revenue Code; or
new text end
new text begin
(5) the entities have one or more ownership relationships and the relationships were
designed with a principal purpose of avoiding the application of this section.
new text end
(c) An entity is an affiliate under the provisions of this subdivision if the requirements
of paragraphs (a) and (b) are met during any part of the 12-month period ending on the first
day of the month before the month in which the sale was made.
Sec. 6.
Minnesota Statutes 2016, section 297A.66, is amended by adding a subdivision to
read:
new text begin Subd. 4b. new text end
new text begin
Collection and remittance requirements for marketplace providers and
marketplace retailers.
new text end
new text begin
(a) A marketplace provider shall collect sales and use taxes and
remit them to the commissioner under section 297A.77 for all facilitated sales for a retailer,
and is subject to audit on the retail sales it facilitates unless either:
new text end
new text begin
(1) the retailer provides a copy of the retailer's registration to collect sales and use tax
in this state to the marketplace provider before the marketplace provider facilitates a sale;
or
new text end
new text begin
(2) upon inquiry by the marketplace provider or its agent, the commissioner discloses
that the retailer is registered to collect sales and use taxes in this state.
new text end
new text begin
(b) Nothing in this subdivision shall be construed to interfere with the ability of a
marketplace provider and a retailer to enter into an agreement regarding fulfillment of the
requirements of this chapter.
new text end
new text begin
(c) A marketplace provider is not liable under this subdivision for failure to file and
collect and remit sales and use taxes if the marketplace provider demonstrates that the error
was due to incorrect or insufficient information given to the marketplace provider by the
retailer. This paragraph does not apply if the marketplace provider and the marketplace
retailer are related as defined in subdivision 4, paragraph (b).
new text end
Sec. 7.
Minnesota Statutes 2016, section 297A.67, subdivision 7a, is amended to read:
Subd. 7a.
Accessories and supplies.
Accessories and supplies required for the effective
use of durable medical equipment for home use only or purchased in a transaction covered
by Medicare deleted text beginordeleted text endnew text begin,new text end Medicaid,new text begin or other health insurance plan,new text end that are not already exempt under
subdivision 7, are exempt. Accessories and supplies for the effective use of a prosthetic
device, that are not already exempt under subdivision 7, are exempt. For purposes of this
subdivision "durable medical equipment," "prosthetic device," "Medicare," and "Medicaid"
have the definitions given in subdivision 7deleted text begin.deleted text endnew text begin, and "other health insurance plan" means a
health plan defined in section 62A.011, subdivision 3, or 62V.02, subdivision 4, or a qualified
health plan defined in section 62A.011, subdivision 7.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 8.
Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 34. new text end
new text begin Suite licenses. new text end
new text begin
The sale of the privilege of admission under section 297A.61,
subdivision 3, paragraph (g), clause (1), to a place of amusement or athletic event does not
include consideration paid for a license to use a private suite, private skybox, or private box
seat provided that: (1) the lessee may use the private suite, private skybox, or private box
seat by mutual arrangement with the lessor on days when there is no amusement or athletic
event; and (2) the sales price for the privilege of admission is separately stated and is equal
to or greater than the highest priced general admission ticket for the closest seat not in the
private suite, private skybox, or private box seat.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 9.
Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 35. new text end
new text begin Stadium builder's licenses. new text end
new text begin
The sale of the privilege of admission under
section 297A.61, subdivision 3, paragraph (g), clause (1), does not include consideration
paid for a stadium builder's license authorized under section 473J.15, subdivision 14.
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. 10.
Minnesota Statutes 2016, section 297A.68, subdivision 9, is amended to read:
Subd. 9.
Super Bowl admissionsnew text begin and related eventsnew text end.
new text begin(a) new text endThe granting of the privilege
of admission to a world championship football game sponsored by the National Football
League deleted text beginisdeleted text endnew text begin and to related events sponsored by the National Football League or its affiliates,
or the Minnesota Super Bowl Host Committee, arenew text end exempt.
new text begin
(b) The sale of nonresidential parking by the National Football League for attendance
at a world championship football game sponsored by the National Football League and for
related events sponsored by the National Football League or its affiliates, or the Minnesota
Super Bowl Host Committee, is exempt. Purchases of nonresidential parking services by
the Super Bowl Host Committee are purchases made exempt for retail.
new text end
new text begin
(c) For the purposes of this subdivision:
new text end
new text begin
(1) "related events sponsored by the National Football League or its affiliates" includes
but is not limited to preparatory advance visits, NFL Experience, NFL Tailgate, NFL On
Location, and NFL House; and
new text end
new text begin
(2) "affiliates" does not include National Football League teams.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
The amendments to this section are effective for sales and
purchases made after June 30, 2016, and before March 1, 2018.
new text end
Sec. 11.
Minnesota Statutes 2016, section 297A.70, subdivision 11, is amended to read:
Subd. 11.
School tickets or admissions.
new text begin(a) new text endTickets or admissions to regular season
school games, events, and activities are exempt. For purposes of this subdivision, "school"
has the meaning given it in section 120A.22, subdivision 4.
new text begin
(b) Tickets or admissions to games, events, and activities sponsored by the Minnesota
State High School League under chapter 128C are exempt.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
December 31, 2016, but before January 1, 2022.
new text end
Sec. 12.
Minnesota Statutes 2016, section 297A.70, subdivision 14, is amended to read:
Subd. 14.
Fund-raising events sponsored by nonprofit groups.
(a) Sales of tangible
personal property or services at, and admission charges for fund-raising events sponsored
by, a nonprofit organization are exempt if:
(1) all gross receipts are recorded as such, in accordance with generally accepted
accounting practices, on the books of the nonprofit organization; and
(2) the entire proceeds, less the necessary expenses for the event, will be used solely
and exclusively for charitable, religious, or educational purposes. Exempt sales include the
sale of prepared food, candy, and soft drinks at the fund-raising event.
(b) This exemption is limited in the following manner:
(1) it does not apply to admission charges for events involving bingo or other gambling
activities or to charges for use of amusement devices involving bingo or other gambling
activities;
(2) all gross receipts are taxable if the profits are not used solely and exclusively for
charitable, religious, or educational purposes;
(3) it does not apply unless the organization keeps a separate accounting record, including
receipts and disbursements from each fund-raising event that documents all deductions from
gross receipts with receipts and other records;
(4) it does not apply to any sale made by or in the name of a nonprofit corporation as
the active or passive agent of a person that is not a nonprofit corporation;
(5) all gross receipts are taxable if fund-raising events exceed 24 days per year;
(6) it does not apply to fund-raising events conducted on premises leased for more than
deleted text begin fivedeleted text endnew text begin tennew text end days but less than 30 days; and
(7) it does not apply if the risk of the event is not borne by the nonprofit organization
and the benefit to the nonprofit organization is less than the total amount of the state and
local tax revenues forgone by this exemption.
(c) For purposes of this subdivision, a "nonprofit organization" means any unit of
government, corporation, society, association, foundation, or institution organized and
operated for charitable, religious, educational, civic, fraternal, and senior citizens' or veterans'
purposes, no part of the net earnings of which inures to the benefit of a private individual.
(d) For purposes of this subdivision, "fund-raising events" means activities of limited
duration, not regularly carried out in the normal course of business, that attract patrons for
community, social, and entertainment purposes, such as auctions, bake sales, ice cream
socials, block parties, carnivals, competitions, concerts, concession stands, craft sales,
bazaars, dinners, dances, door-to-door sales of merchandise, fairs, fashion shows, festivals,
galas, special event workshops, sporting activities such as marathons and tournaments, and
similar events. Fund-raising events do not include the operation of a regular place of business
in which services are provided or sales are made during regular hours such as bookstores,
thrift stores, gift shops, restaurants, ongoing Internet sales, regularly scheduled classes, or
other activities carried out in the normal course of business.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
December 31, 2016.
new text end
Sec. 13.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 49. new text end
new text begin Siding production facility materials. new text end
new text begin
Building materials and supplies used
or consumed in, and equipment incorporated into, the expansion or renovation of an existing
wood products facility to convert it into a siding production facility that can produce at least
400,000,000 square feet of siding per year, including private infrastructure, are exempt. The
tax must be imposed and collected as if the rate under section 297A.62, subdivision 1,
applied, and then refunded in the manner provided in section 297A.75. This provision does
not exempt equipment that qualifies for exemption under section 297A.68, subdivision 5.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after January
1, 2017, and before July 1, 2020.
new text end
Sec. 14.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 50. new text end
new text begin Properties destroyed by fire. new text end
new text begin
Building materials and supplies used in, and
equipment incorporated into, the construction or replacement of real property that is located
in Madelia affected by the fire on February 3, 2016, are exempt. The tax must be imposed
and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded
in the manner provided in section 297A.75.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2016, and before July 1, 2018.
new text end
Sec. 15.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 51. new text end
new text begin Former Duluth Central High School. new text end
new text begin
Materials and supplies used in and
equipment incorporated into a private redevelopment project on the site of the former Duluth
Central High School are exempt, provided the resulting development is subject to property
taxes. The tax must be imposed and collected as if the rate under section 297A.62, subdivision
1, applied and then refunded in the manner provided in section 297A.75. The commissioner
must not pay more than $5,000,000 in refunds for purchases exempt under this section.
Refunds must be processed and issued in the order that complete and accurate applications
are received by the commissioner.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2016, and before January 1, 2018.
new text end
Sec. 16.
Minnesota Statutes 2016, section 297A.75, subdivision 1, is amended to read:
Subdivision 1.
Tax collected.
The tax on the gross receipts from the sale of the following
exempt items must be imposed and collected as if the sale were taxable and the rate under
section 297A.62, subdivision 1, applied. The exempt items include:
(1) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;
(2) building materials for mineral production facilities exempt under section 297A.71,
subdivision 14;
(3) building materials for correctional facilities under section 297A.71, subdivision 3;
(4) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;
(5) elevators and building materials exempt under section 297A.71, subdivision 12;
(6) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;
(7) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;
(8) equipment and materials used for the generation, transmission, and distribution of
electrical energy and an aerial camera package exempt under section 297A.68, subdivision
37;
(9) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, paragraph
(a), clause (10);
(10) materials, supplies, and equipment for construction or improvement of projects and
facilities under section 297A.71, subdivision 40;
(11) materials, supplies, and equipment for construction, improvement, or expansion
of:
(i) an aerospace defense manufacturing facility exempt under section 297A.71,
subdivision 42;
(ii) a biopharmaceutical manufacturing facility exempt under section 297A.71, subdivision
45;
(iii) a research and development facility exempt under section 297A.71, subdivision 46;
and
(iv) an industrial measurement manufacturing and controls facility exempt under section
297A.71, subdivision 47;
(12) enterprise information technology equipment and computer software for use in a
qualified data center exempt under section 297A.68, subdivision 42;
(13) materials, supplies, and equipment for qualifying capital projects under section
297A.71, subdivision 44;
(14) items purchased for use in providing critical access dental services exempt under
section 297A.70, subdivision 7, paragraph (c); deleted text beginand
deleted text end
(15) items and services purchased under a business subsidy agreement for use or
consumption primarily in greater Minnesota exempt under section 297A.68, subdivision
44new text begin;
new text end
new text begin
(16) building materials and supplies, equipment incorporated into, and private
infrastructure for conversion of a wood products facility into a siding facility exempt under
section 291A.71, subdivision 49;
new text end
new text begin
(17) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivision 50; and
new text end
new text begin (18) materials and supplies used in and equipment incorporated into a private
redevelopment project exempt under section 297A.71, subdivision 51new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
Clause (16) is effective for sales and purchases made after January
1, 2017, and before July 1, 2020. Clause (17) is effective for sales and purchases made after
June 30, 2016, and before July 1, 2018. Clause (18) is effective for sales and purchases
made after June 30, 2016, and before January 1, 2018.
new text end
Sec. 17.
Minnesota Statutes 2016, section 297A.75, subdivision 2, is amended to read:
Subd. 2.
Refund; eligible persons.
Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items must
be paid to the applicant. Only the following persons may apply for the refund:
(1) for subdivision 1, clauses (1), (2), and (14), the applicant must be the purchaser;
(2) for subdivision 1, clause (3), the applicant must be the governmental subdivision;
(3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits
provided in United States Code, title 38, chapter 21;
(4) for subdivision 1, clause (5), the applicant must be the owner of the homestead
property;
(5) for subdivision 1, clause (6), the owner of the qualified low-income housing project;
(6) for subdivision 1, clause (7), the applicant must be a municipal electric utility or a
joint venture of municipal electric utilities;
(7) for subdivision 1, clauses (8), (11), (12), deleted text beginanddeleted text end (15), new text beginand (16), new text endthe owner of the
qualifying business; deleted text beginand
deleted text end
(8) for subdivision 1, clauses (9), (10), and (13), the applicant must be the governmental
entity that owns or contracts for the project or facilitynew text begin; and
new text end
new text begin (9) for subdivision 1, clauses (17) and (18), the applicant must be the owner or developer
of the building or projectnew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
The change to clause (7) is effective for sales and purchases made
after June 30, 2016. Clause (9) is effective for sales and purchases made after June 30, 2016,
and before July 1, 2018, as it pertains to Minnesota Statutes, section 297A.71, subdivision
1, clause (17), and for sales and purchases made after June 30, 2016, and before January 1,
2018, as it pertains to Minnesota Statutes, section 297A.71, subdivision 1, clause (18).
new text end
Sec. 18.
Minnesota Statutes 2016, section 297A.75, subdivision 3, is amended to read:
Subd. 3.
Application.
(a) The application must include sufficient information to permit
the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor,
or builder, under subdivision 1, clauses (3) to (13), or (15)deleted text begin,deleted text end new text beginto (18), new text endthe contractor,
subcontractor, or builder must furnish to the refund applicant a statement including the cost
of the exempt items and the taxes paid on the items unless otherwise specifically provided
by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to refunds under
this section.
(b) An applicant may not file more than two applications per calendar year for refunds
for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2016.
new text end
Sec. 19.
Minnesota Statutes 2016, section 297A.815, subdivision 3, is amended to read:
Subd. 3.
Motor vehicle lease sales tax revenue.
(a) For purposes of this subdivision,
"net revenue" means an amount equal to the revenues, including interest and penalties,
collected under this section, during the fiscal year; less $32,000,000 in each fiscal year.
(b) On or before June 30 of each fiscal year, the commissioner of revenue shall estimate
the amount of the net revenue for the current fiscal year.
(c) On or after July 1 of the subsequent fiscal year, the commissioner of management
and budget shall transfer the net revenue as estimated in paragraph (b) from the general
fund, as follows:
(1) $9,000,000 annually until January 1, 2015, and 50 percent annually thereafter to the
county state-aid highway fund. Notwithstanding any other law to the contrary, the
commissioner of transportation shall allocate the funds transferred under this clause to the
counties in the metropolitan area, as defined in section 473.121, subdivision 4, excluding
the counties of Hennepin and Ramsey, so that each county shall receive of such amount the
percentage that its population, as defined in section 477A.011, subdivision 3, estimated or
established by July 15 of the year prior to the current calendar year, bears to the total
population of the counties receiving funds under this clause; and
(2) the remainder to the greater Minnesota transit account.
new text begin
(d) The revenues deposited under this subdivision do not include the revenues, including
interest and penalties, generated by the sales tax imposed under section 297A.62, subdivision
1a, which must be deposited as provided under the Minnesota Constitution, article XI,
section 15.
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.
Laws 1980, chapter 511, section 1, subdivision 2, as amended by Laws 1991,
chapter 291, article 8, section 22, Laws 1998, chapter 389, article 8, section 25, Laws 2003,
First Special Session chapter 21, article 8, section 11, Laws 2008, chapter 154, article 5,
section 2, and Laws 2014, chapter 308, article 3, section 21, is amended to read:
Subd. 2.
(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other law,
ordinance, or city charter provision to the contrary, the city of Duluth may, by ordinance,
impose an additional sales tax of up to one and three-quarter percent on sales transactions
which are described in Minnesota Statutes 2000, section 297A.01, subdivision 3, clause (c).
The imposition of this tax shall not be subject to voter referendum under either state law or
city charter provisions. When the city council determines that the taxes imposed under this
paragraph at a rate of three-quarters of one percent and other sources of revenue produce
revenue sufficient to pay debt service on bonds in the principal amount of $40,285,000 plus
issuance and discount costs, issued for capital improvements at the Duluth Entertainment
and Convention Center, which include a new arena, the rate of tax under this subdivision
must be reduced by three-quarters of one percent.
(b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes, section
477A.016, or any other law, ordinance, or city charter provision to the contrary, the city of
Duluth may, by ordinance, impose an additional sales tax of up to one-half of one percent
on sales transactions which are described in Minnesota Statutes 2000, section 297A.01,
subdivision 3, clause (c). This tax expires when the city council determines that the tax
imposed under this paragraph, along with the tax imposed under section 22, paragraph (b),
has produced revenues sufficient to pay the debt service on bonds in a principal amount of
no more than $18,000,000, plus issuance and discount costs, to finance capital improvements
to public facilities to support tourism and recreational activities in that portion of the city
west of deleted text begin34thdeleted text endnew text begin 14thnew text end Avenue Westnew text begin and the area south of and including Skyline Parkwaynew text end.
(c) The city of Duluth may sell and issue up to $18,000,000 in general obligation bonds
under Minnesota Statutes, chapter 475, plus an additional amount to pay for the costs of
issuance and any premiums. The proceeds may be used to finance capital improvements to
public facilities that support tourism and recreational activities in the portion of the city
west of deleted text begin34thdeleted text endnew text begin 14thnew text end Avenue Westnew text begin and the area south of and including Skyline Parkwaynew text end, as
described in paragraph (b). The issuance of the bonds is subject to the provisions of
Minnesota Statutes, chapter 475, except no election shall be required unless required by the
city charter. The bonds shall not be included in computing net debt. The revenues from the
taxes that the city of Duluth may impose under paragraph (b) and under section 22, paragraph
(b), may be pledged to pay principal of and interest on such bonds.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Duluth and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end
Sec. 21.
Laws 1980, chapter 511, section 2, as amended by Laws 1998, chapter 389, article
8, section 26, Laws 2003, First Special Session chapter 21, article 8, section 12, and Laws
2014, chapter 308, article 3, section 22, is amended to read:
Sec. 22. CITY OF DULUTH; TAX ON RECEIPTS BY HOTELS AND MOTELS.
(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other law, or ordinance,
or city charter provision to the contrary, the city of Duluth may, by ordinance, impose an
additional tax of one percent upon the gross receipts from the sale of lodging for periods of
less than 30 days in hotels and motels located in the city. The tax shall be collected in the
same manner as the tax set forth in the Duluth city charter, section 54(d), paragraph one.
The imposition of this tax shall not be subject to voter referendum under either state law or
city charter provisions.
(b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes, section
477A.016, or any other law, ordinance, or city charter provision to the contrary, the city of
Duluth may, by ordinance, impose an additional sales tax of up to one-half of one percent
on the gross receipts from the sale of lodging for periods of less than 30 days in hotels and
motels located in the city. This tax expires when the city council first determines that the
tax imposed under this paragraph, along with the tax imposed under section 21, paragraph
(b), has produced revenues sufficient to pay the debt service on bonds in a principal amount
of no more than $18,000,000, plus issuance and discount costs, to finance capital
improvements to public facilities to support tourism and recreational activities in that portion
of the city west of deleted text begin34thdeleted text endnew text begin 14thnew text end Avenue West new text beginand the area south of and including Skyline
Parkwaynew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Duluth and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end
Sec. 22.
Laws 1991, chapter 291, article 8, section 27, subdivision 3, as amended by Laws
1998, chapter 389, article 8, section 28, Laws 2008, chapter 366, article 7, section 9, and
Laws 2009, chapter 88, article 4, section 14, is amended to read:
Subd. 3.
Use of revenues.
new text begin(a) new text endRevenues received from taxes authorized by subdivisions
1 and 2 shall be used by the city to pay the cost of collecting the tax and to pay all or a
portion of the expenses of constructing and improving facilities as part of an urban
revitalization project in downtown Mankato known as Riverfront 2000. Authorized expenses
include, but are not limited to, acquiring property and paying relocation expenses related
to the development of Riverfront 2000 and related facilities, and securing or paying debt
service on bonds or other obligations issued to finance the construction of Riverfront 2000
and related facilities. For purposes of this section, "Riverfront 2000 and related facilities"
means a civic-convention center, an arena, a riverfront park, a technology center and related
educational facilities, and all publicly owned real or personal property that the governing
body of the city determines will be necessary to facilitate the use of these facilities, including
but not limited to parking, skyways, pedestrian bridges, lighting, and landscaping. It also
includes the performing arts theatre and the Southern Minnesota Women's Hockey Exposition
Center, for use by Minnesota State University, Mankato.
new text begin
(b) Notwithstanding Minnesota Statutes, section 297A.99, subdivision 3, and as approved
by voters at the November 8, 2016, general election, the city may by ordinance also use
revenues from taxes authorized under subdivisions 1 and 2, up to a maximum of $47,000,000,
plus associated bond costs, to pay all or a portion of the expenses of the following capital
projects:
new text end
new text begin
(1) construction and improvements to regional recreational facilities including existing
hockey and curling rinks, a baseball park, youth athletic fields and facilities, the municipal
swimming pool including improvements to make the pool compliant with the Americans
with Disabilities Act, and indoor regional athletic facilities;
new text end
new text begin
(2) improvements to flood control and the levee system;
new text end
new text begin
(3) water quality improvement projects in Blue Earth and Nicollet Counties;
new text end
new text begin
(4) expansion of the regional transit building and related multimodal transit
improvements;
new text end
new text begin
(5) regional public safety and emergency communications improvements and equipment;
and
new text end
new text begin
(6) matching funds for improvements to publicly owned regional facilities including a
historic museum, supportive housing, and a senior center.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 23.
Laws 1991, chapter 291, article 8, section 27, subdivision 4, as amended by Laws
2005, First Special Session chapter 3, article 5, section 25, and Laws 2008, chapter 366,
article 7, section 10, is amended to read:
Subd. 4.
Expiration of taxing authority and expenditure limitation.
The authority
granted by subdivisions 1 and 2 to the city to impose a sales tax and an excise tax shall
expire deleted text beginondeleted text endnew text begin at the earlier of when revenues are sufficient to pay off the bonds, including
interest and all other associated bond costs authorized under subdivision 5, or new text end December
31, deleted text begin2022deleted text endnew text begin 2038new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment without
local approval pursuant to Minnesota Statutes, section 645.023, subdivision 1.
new text end
Sec. 24.
Laws 1991, chapter 291, article 8, section 27, subdivision 5, is amended to read:
Subd. 5.
Bonds.
new text begin(a) new text endThe city of Mankato may issue general obligation bonds of the city
in an amount not to exceed $25,000,000 for Riverfront 2000 and related facilities, without
election under Minnesota Statutes, chapter 475, on the question of issuance of the bonds or
a tax to pay them. The debt represented by bonds issued for Riverfront 2000 and related
facilities shall not be included in computing any debt limitations applicable to the city of
Mankato, and the levy of taxes required by section 475.61 to pay principal of and interest
on the bonds shall not be subject to any levy limitation or be included in computing or
applying any levy limitation applicable to the city.
new text begin
(b) The city of Mankato may issue general obligation bonds of the city in an amount not
to exceed $47,000,000 for the projects listed under subdivision 3, paragraph (b), without
election under Minnesota Statutes, chapter 475, on the question of issuance of the bonds or
a tax to pay them. The debt represented by bonds under this paragraph shall not be included
in computing any debt limitations applicable to the city of Mankato, and the levy of taxes
required by Minnesota Statutes, section 475.61, to pay principal of and interest on the bonds,
and shall not be subject to any levy limitation or be included in computing or applying any
levy limitation applicable to the city. The city may use tax revenue in excess of one year's
principal interest reserve for intended annual bond payments to pay all or a portion of the
cost of capital improvements authorized in subdivision 3.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment without
local approval pursuant to Minnesota Statutes, section 645.023, subdivision 1.
new text end
Sec. 25.
Laws 1996, chapter 471, article 2, section 29, subdivision 1, as amended by Laws
2006, chapter 259, article 3, section 3, and Laws 2011, First Special Session chapter 7,
article 4, section 4, is amended to read:
Subdivision 1.
Sales tax authorized.
(a) Notwithstanding Minnesota Statutes, section
477A.016, or any other contrary provision of law, ordinance, or city charter, the city of
Hermantown may, by ordinance, impose an additional sales tax of up to one percent on
sales transactions taxable pursuant to Minnesota Statutes, chapter 297A, that occur within
the city. The proceeds of the tax imposed under this section must be used to new text beginpay the cost of
collection of the tax and to new text endmeet the costsnew text begin, including principal, interest, and premiums of
bonds used in the finance new text end of:
(1) extending a sewer interceptor line;
(2) construction of a booster pump station, reservoirs, and related improvements to the
water system; deleted text beginand
deleted text end
(3) construction of a building containing a police and fire station and an administrative
services facilitynew text begin; and
new text end
new text begin (4) construction and equipping of a regional, multiuse wellness centernew text end.
(b) If the city imposed a sales tax of only one-half of one percent under paragraph (a),
it may increase the tax to one percent to fund the purposes under paragraph (a) provided it
is approved by the voters at a general election held before December 31, 2012.
new text begin
(c) Revenue raised from the tax imposed under this subdivision in every year must first
be used to meet obligations in that year related to the projects in paragraph (a), clauses (1)
to (3), with excess revenues available to fund the projects in paragraph (a), clause (4).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Hermantown and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 26.
Laws 1996, chapter 471, article 2, section 29, subdivision 4, as amended by Laws
2006, chapter 259, article 3, section 4, is amended to read:
Subd. 4.
Termination.
The tax authorized under this section terminates deleted text beginon March 31,
2026deleted text endnew text begin at the earlier of (1) December 31, 2036, or (2) when the Hermantown City Council
first determines that sufficient funds have been received from the tax to fund the costs,
including bonds and associated bond costs for the uses specified in subdivision 1, paragraph
(a)new text end. Any funds remaining after completion of the improvements and retirement or redemption
of the bonds may be placed in the general fund of the city.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment without
local approval pursuant to Minnesota Statutes, section 645.023, subdivision 1.
new text end
Sec. 27.
Laws 1999, chapter 243, article 4, section 18, subdivision 1, as amended by Laws
2008, chapter 366, article 7, section 12, is amended to read:
Subdivision 1.
Sales and use tax.
new text begin(a) new text endNotwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, if approved by the city
voters at the first municipal general election held after the date of final enactment of this
act or at a special election held November 2, 1999, the city of Proctor may impose by
ordinance a sales and use tax of up to one-half of one percent for the purposes specified in
subdivision 3. The provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax authorized under this subdivision.
new text begin
(b) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the city of Proctor may impose by ordinance an additional
sales and use tax of up to one-half of one percent as approved by the voters at the November
4, 2014, general election. The revenues received from the additional tax must be used for
the purposes specified in subdivision 3, paragraph (b).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Proctor and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3, but only if the local approval requirement under section 10 is also
met.
new text end
Sec. 28.
Laws 2008, chapter 366, article 7, section 20, is amended to read:
Sec. 20. CITY OF NORTH MANKATO; TAXES AUTHORIZED.
Subdivision 1.
Sales and use tax authorized.
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to the
approval of the voters on November 7, 2006, the city of North Mankato may impose by
ordinance a sales and use tax of one-half of one percent for the purposes specified in
subdivision 2. The provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the taxes authorized under this subdivision.
Subd. 2.
Use of revenues.
Revenues received from the tax authorized by subdivision 1
must be used to pay all or part of the capital costs of the following projects:
(1) the local share of the Trunk Highway 14/County State-Aid Highway 41 interchange
project;
(2) development of regional parks and hiking and biking trailsnew text begin, including construction
of indoor regional athletic facilitiesnew text end;
(3) expansion of the North Mankato Taylor Library;
(4) riverfront redevelopment; and
(5) lake improvement projects.
The total amount of revenues from the tax in subdivision 1 that may be used to fund
these projects is deleted text begin$6,000,000deleted text endnew text begin $15,000,000new text end plus any associated bond costs.
new text begin Subd. 2a. new text end
new text begin Authorization to extend the tax. new text end
new text begin
Notwithstanding Minnesota Statutes, section
297A.99, subdivision 3, the North Mankato city council may, by resolution, extend the tax
authorized under subdivision 1 to cover an additional $15,000,000 in bonds, plus associated
bond costs, to fund the projects in subdivision 2 as approved by the voters at the November
8, 2016, general election.
new text end
Subd. 3.
Bonds.
(a) The city of North Mankato, pursuant to the approval of the voters
at the November 7, 2006 referendum authorizing the imposition of the taxes in this section,
may issue bonds under Minnesota Statutes, chapter 475, to pay capital and administrative
expenses for the projects described in subdivision 2, in an amount that does not exceed
$6,000,000. A separate election to approve the bonds under Minnesota Statutes, section
475.58, is not required.
new text begin
(b) The city of North Mankato, pursuant to approval of the voters at the November 8,
2016, referendum extending the tax fee to provide additional revenue to be spent for the
projects in subdivision 2, may issue additional bonds under Minnesota Statutes, chapter
475, to pay capital and administrative expenses for those projects in an amount that does
not exceed $15,000,000. A separate election to approve the bonds under Minnesota Statutes,
section 475.58, is not required.
new text end
deleted text begin (b)deleted text endnew text begin (c)new text end The debt represented by the bonds is not included in computing any debt limitation
applicable to the city, and any levy of taxes under Minnesota Statutes, section 475.61, to
pay principal and interest on the bonds is not subject to any levy limitation.
Subd. 4.
Termination of taxes.
The tax imposed under subdivision 1 expires deleted text beginwhen the
city council determines that the amount of revenues received from the taxes to pay for the
projects under subdivision 2 first equals or exceeds $6,000,000 plus the additional amount
needed to pay the costs related to issuance of bonds under subdivision 3, including interest
on the bondsdeleted text endnew text begin at the earlier of December 31, 2038, or when revenues from the taxes first
equal or exceed $21,000,000 plus the additional amount needed to pay costs related to
issuance of bonds under subdivision 3, including interestnew text end. Any funds remaining after
completion of the projects and retirement or redemption of the bonds shall be placed in a
capital facilities and equipment replacement fund of the city. The tax imposed under
subdivision 1 may expire at an earlier time if the city so determines by ordinance.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of North Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 29. new text beginCITY OF EAST GRAND FORKS; TAXES AUTHORIZED.
new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorization. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city
charter, and as approved by the voters at a special election on March 7, 2016, the city of
East Grand Forks may impose, by ordinance, a sales and use tax of up to one percent for
the purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Use of sales and use tax revenues. new text end
new text begin
The revenues derived from the tax authorized
under subdivision 1 must be used by the city of East Grand Forks to pay the costs of
collecting and administering the tax and to finance the capital and administrative costs of
improvement to the city public swimming pool. Authorized expenses include, but are not
limited to, paying construction expenses related to the renovation and the development of
these facilities and improvements, and securing and paying debt service on bonds issued
under subdivision 3 or other obligations issued to finance improvement of the public
swimming pool in the city of East Grand Forks
new text end
new text begin Subd. 3. new text end
new text begin Bonding authority. new text end
new text begin
(a) The city of East Grand Forks may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities
authorized in subdivision 2. The aggregate principal amount of bonds issued under this
subdivision may not exceed $2,820,000, plus an amount to be applied to the payment of
the costs of issuing the bonds. The bonds may be paid from or secured by any funds available
to the city of East Grand Forks, including the tax authorized under subdivision 1. The
issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60
and 275.61.
new text end
new text begin
(b) The bonds are not included in computing any debt limitation applicable to the city
of East Grand Forks, and any levy of taxes under Minnesota Statutes, section 475.61, to
pay principal and interest on the bonds is not subject to any levy limitation. A separate
election to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end
new text begin Subd. 4. new text end
new text begin Termination of taxes. new text end
new text begin
The tax imposed under subdivision 1 expires at the later
of: (1) five years after the tax is first imposed; or (2) when the city council determines that
$2,820,000 has been received from the tax to pay for the cost of the projects authorized
under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the
bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining
after payment of all such costs and retirement or redemption of the bonds shall be placed
in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier
time if the city so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after compliance by the governing
body of the city of East Grand Forks with Minnesota Statutes, section 645.021, subdivisions
2 and 3.
new text end
Sec. 30. new text beginCITY OF MARSHALL; VALIDATION OF PRIOR ACT.
new text end
new text begin
(a) Notwithstanding the time limits in Minnesota Statutes, section 645.021, the city of
Marshall may approve Laws 2011, First Special Session chapter 7, article 4, section 14, and
file its approval with the secretary of state by June 15, 2013. If approved as authorized under
this paragraph, actions undertaken by the city as approved by the voters on November 6,
2012, and otherwise in accordance with Laws 2011, First Special Session chapter 7, article
4, section 14, are validated.
new text end
new text begin
(b) Notwithstanding the time limit on the imposition of tax under Laws 2011, First
Special Session chapter 7, article 4, section 14, and subject to local approval under paragraph
(a), the city of Marshall may impose the tax on or before July 1, 2013.
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. 31. new text beginCERTAIN REIMBURSEMENT AUTHORIZED; CONSIDERED
OPERATING OR CAPITAL EXPENSES.
new text end
new text begin Subdivision 1. new text end
new text begin Reimbursement authorized. new text end
new text begin
(a) An amount equivalent to the taxes paid
under Minnesota Statutes, chapter 297A, and any local taxes administered by the Department
of Revenue, on purchases of tangible personal property, nonresidential parking services,
and lodging, as these terms are defined in Minnesota Statutes, chapter 297A, used and
consumed in connection with Super Bowl LII or related events sponsored by the National
Football League or its affiliates, will be reimbursed by the Minnesota Sports Facilities
Authority up to $1,600,000, if made after June 30, 2016, and before March 1, 2018. Only
purchases made by the Minnesota Super Bowl Host Committee, the National Football
League or its affiliates, or their employees or independent contractors, qualify to be
reimbursed under this section.
new text end
new text begin
(b) For purposes of this subdivision:
new text end
new text begin
(1) "employee or independent contractor" means only those employees or independent
contractors that make qualifying purchases that are reimbursed by the Minnesota Super
Bowl Host Committee or the National Football League or its affiliates; and
new text end
new text begin
(2) "related events sponsored by the National Football League or its affiliates" includes
but is not limited to preparatory advance visits, NFL Experience, NFL Tailgate, NFL Honors,
and NFL House.
new text end
new text begin Subd. 2. new text end
new text begin Operating reserve and capital reserve fund. new text end
new text begin
Notwithstanding the requirements
of Minnesota Statutes, section 473J.13, subdivisions 2 and 4, up to $1,600,000 of the balance
in the operating reserve or capital reserve fund may be used for the purposes of paying
reimbursements authorized under subdivision 1.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2016, and before March 1, 2018.
new text end
Sec. 32. new text beginSEVERABILITY.
new text end
new text begin
If any provision of sections 3 to 6 or the application thereof is held invalid, such invalidity
shall not affect the provisions or applications of the sections that can be given effect without
the invalid provisions or applications.
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 beginEFFECTIVE DATE.
new text end
new text begin
(a) The provisions of sections 3 to 6 are effective at the earlier of:
new text end
new text begin
(1) a decision by the United States Supreme Court modifying its decision in Quill Corp.
v. North Dakota, 504 U.S. 298 (1992) so that a state may require retailers without a physical
presence in the state to collect and remit sales tax; or
new text end
new text begin
(2) July 1, 2020.
new text end
new text begin
(b) Notwithstanding paragraph (a) or the provisions of sections 3 to 6, if a federal law
is enacted authorizing a state to impose a requirement to collect and remit sales tax on
retailers without a physical presence in the state, the commissioner must enforce the
provisions of this section and sections 3 to 6 to the extent allowed under federal law.
new text end
new text begin
(c) The commissioner of revenue shall notify the revisor of statutes when either of the
provisions in paragraph (a) or (b) apply.
new text end
ARTICLE 5
SPECIAL TAXES
Section 1.
Minnesota Statutes 2016, section 296A.01, subdivision 12, is amended to read:
Subd. 12.
Compressed natural gas or CNG.
"Compressed natural gas" or "CNG"
means natural gas, primarily methane, condensed under high pressure and stored in specially
designed storage tanks at between 2,000 and 3,600 pounds per square inch. For purposes
of this chapter, the energy content of CNG is considered to be deleted text begin1,000deleted text endnew text begin 900 new text endBTUs per cubic
foot.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 2.
Minnesota Statutes 2016, section 296A.01, is amended by adding a subdivision to
read:
new text begin Subd. 13a. new text end
new text begin Dealer of gasoline used as a substitute for aviation gasoline. new text end
new text begin
"Dealer of
gasoline used as a substitute for aviation gasoline" means any person who sells gasoline on
the premises of an airport as defined under section 360.013, subdivision 39, to be dispensed
directly into the fuel tank of an aircraft.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 3.
Minnesota Statutes 2016, section 296A.07, subdivision 4, is amended to read:
Subd. 4.
Exemptions.
The provisions of subdivision 1 do not apply to gasoline or
denatured ethanol purchased by:
(1) a transit system or transit provider receiving financial assistance or reimbursement
under section 174.24, 256B.0625, subdivision 17, or 473.384;
(2) providers of transportation to recipients of medical assistance home and
community-based services waivers enrolled in day programs, including adult day care,
family adult day care, day treatment and habilitation, prevocational services, and structured
day services;
(3) an ambulance service licensed under chapter 144E;
(4) providers of medical or dental services by a federally qualified health center, as
defined under title 19 of the Social Security Act, as amended by Section 4161 of the Omnibus
Budget Reconciliation Act of 1990, with a motor vehicle used exclusively as a mobile
medical unit; deleted text beginor
deleted text end
(5) a licensed distributor to be delivered to a terminal for use in blendingnew text begin; or
new text end
new text begin (6) a dealer of gasoline used as a substitute for aviation gasolinenew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 4.
Minnesota Statutes 2016, section 296A.08, subdivision 2, is amended to read:
Subd. 2.
Rate of tax.
The special fuel excise tax is imposed at the following rates:
(a) Liquefied petroleum gas or propane is taxed at the rate of 18.75 cents per gallon.
(b) Liquefied natural gas is taxed at the rate of 15 cents per gallon.
(c) Compressed natural gas is taxed at the rate of deleted text begin$2.174deleted text endnew text begin $1.974new text end per thousand cubic feet;
or 25 cents per gasoline equivalent. For purposes of this paragraph, "gasoline equivalent,"
as defined by the National Conference on Weights and Measures, is 5.66 pounds of natural
gasnew text begin or 126.67 cubic feetnew text end.
(d) All other special fuel is taxed at the same rate as the gasoline excise tax as specified
in section 296A.07, subdivision 2. The tax is payable in the form and manner prescribed
by the commissioner.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 5.
Minnesota Statutes 2016, section 296A.09, subdivision 1, is amended to read:
Subdivision 1.
Gasoline tax imposed.
Subject to any refunds or credits there is imposed
an excise tax, at the rate of five cents per gallon on all aviation gasoline received, sold,
stored, or withdrawn from storage in this statenew text begin and on all gasoline used as a substitute for
aviation gasolinenew text end. Aviation gasoline is defined in section 296A.01, subdivision 7.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 6.
Minnesota Statutes 2016, section 296A.09, subdivision 3, is amended to read:
Subd. 3.
Exception to tax for aviation use.
The provisions of subdivisions 1 and 2 do
not apply to new text begingasoline used as a substitute for aviation gasoline, new text endaviation gasolinenew text begin,new text end or special
fuel purchased and placed in the fuel tanks of an aircraft outside the state, even though the
gasoline may be consumed within this state.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 7.
Minnesota Statutes 2016, section 296A.09, subdivision 5, is amended to read:
Subd. 5.
Tax not on consumption.
The taxes imposed by subdivisions 1 and 2 are
expressly declared not to be a tax upon consumption of new text begingasoline used as a substitute for
aviation gasoline, new text endaviation gasolinenew text begin,new text end or special fuel by an aircraft.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 8.
Minnesota Statutes 2016, section 296A.09, subdivision 6, is amended to read:
Subd. 6.
Exemptions.
The provisions of subdivisions 1 and 2 do not apply to new text begingasoline
used as a substitute for aviation gasoline, new text endaviation gasolinenew text begin,new text end or jet fuel purchased by an
ambulance service licensed under chapter 144E.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 9.
Minnesota Statutes 2016, section 296A.15, subdivision 1, is amended to read:
Subdivision 1.
Monthly gasoline report; shrinkage allowance.
(a) Except as provided
in paragraph (e), on or before the 23rd day of each month, every person who is required to
pay a gasoline tax shall file with the commissioner a report, in the form and manner
prescribed by the commissioner, showing the number of gallons of petroleum products
received by the reporter during the preceding calendar month, and other information the
commissioner may require. A written report is deemed to have been filed as required in this
subdivision if postmarked on or before the 23rd day of the month in which the tax is payable.
(b) The number of gallons of gasoline must be reported in United States standard liquid
gallons, 231 cubic inches, except that the commissioner may upon written application and
for cause shown permit the distributor to report the number of gallons of gasoline as corrected
to a temperature of 60-degrees Fahrenheit. If the application is granted, all gasoline covered
in the application and allowed by the commissioner must continue to be reported by the
distributor on the adjusted basis for a period of one year from the date of the granting of
the application. The number of gallons of petroleum products other than gasoline must be
reported as originally invoiced. Each report must show separately the number of gallons of
aviation gasoline received by the reporter during each calendar monthnew text begin and the number of
gallons of gasoline sold to a dealer of gasoline used as a substitute for aviation fuel during
each calendar monthnew text end.
(c) Each report must also include the amount of gasoline tax on gasoline received by
the reporter during the preceding month. In computing the tax a deduction of 2.5 percent
of the quantity of gasoline received by a distributor shall be made for evaporation and loss.
At the time of reporting, the reporter shall submit satisfactory evidence that one-third of the
2.5 percent deduction has been credited or paid to dealers on quantities sold to them.
(d) Each report shall contain a confession of judgment for the amount of the tax shown
due to the extent not timely paid.
(e) Under certain circumstances and with the approval of the commissioner, taxpayers
may be allowed to file reports annually.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 10.
Minnesota Statutes 2016, section 296A.15, subdivision 4, is amended to read:
Subd. 4.
Failure to use or sell for intended purpose; report required.
(a) Any person
who buys new text begingasoline from a dealer of gasoline used as a substitute for aviation gasoline, or
buys new text endaviation gasoline or special fuel for aircraft use and who has paid the excise taxes due
directly or indirectly through the amount of the tax being included in the price, or otherwise,
and uses said gasoline or special fuel in motor vehicles or knowingly sells it to any person
for use in motor vehicles shall, on or before the 23rd day of the month following that in
which such gasoline or special fuel was so used or sold, report the fact of the use or sale to
the commissioner in the form and manner prescribed by the commissioner.
(b) Any person who buys gasoline other than aviation gasoline and who has paid the
motor vehicle gasoline excise tax directly or indirectly through the amount of the tax being
included in the price of the gasoline, or otherwise, who knowingly sells such gasoline to
any person to be used for the purpose of producing or generating power for propelling
aircraft, or who receives, stores, or withdraws from storage gasoline to be used for that
purpose, shall, on or before the 23rd day of the month following that in which such gasoline
was so sold, stored, or withdrawn from storage, report the fact of the sale, storage, or
withdrawal from storage to the commissioner in the form and manner prescribed by the
commissioner.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 11.
Minnesota Statutes 2016, section 296A.17, subdivision 1, is amended to read:
Subdivision 1.
Aviation refund requirements.
Any person claiming to be entitled to
any refund or credit provided for in subdivision 3 shall receive the refund or credit upon
filing with the commissioner a claim in such form and manner prescribed by the
commissioner. The claim shall set forth, among other things, the total number of gallons of
new text begin gasoline used as a substitute for aviation gasoline, new text endaviation gasolinenew text begin,new text end or special fuel for
aircraft use upon which the claimant has directly or indirectly paid the excise tax provided
for in this chapter, during the calendar year, which has been received, stored, or withdrawn
from storage by the claimant in this state and not sold or otherwise disposed of to others.
All claims for refunds under this subdivision shall be made on or before April 30 following
the end of the calendar year for which the refund is claimed.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 12.
Minnesota Statutes 2016, section 296A.17, subdivision 2, is amended to read:
Subd. 2.
Claim for refund; aviation tax.
(a) Any person who buys new text begingasoline used as a
substitute for aviation gasoline, new text endaviation gasolinenew text begin,new text end or special fuel for aircraft use and who
has paid the excise taxes directly or indirectly through the amount of the tax being included
in the price, or otherwise, who does not use it in motor vehicles or receive, sell, store, or
withdraw it from storage for the purpose of producing or generating power for propelling
aircraft, shall be reimbursed and repaid the amount of the tax paid upon filing with the
commissioner a claim in the form and manner prescribed by the commissioner. The claim
shall state the total amount of the new text begingasoline used as a substitute for aviation gasoline, new text endaviation
gasolinenew text begin,new text end or special fuel for aircraft use purchased and used by the applicant, and shall state
when and for what purpose it was used. On being satisfied that the claimant is entitled to
payment, the commissioner shall approve the claim and transmit it to the commissioner of
management and budget. The postmark on the envelope in which a written claim is mailed
determines the date of filing.
(b) If a claim contains an error in preparation in computation or preparation, the
commissioner is authorized to adjust the claim in accordance with the evidence shown on
the claim or other information available to the commissioner.
(c) An applicant who files a claim that is false or fraudulent, is subject to the penalties
provided in section 296A.23 for knowingly and willfully making a false claim.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2017.
new text end
Sec. 13.
Minnesota Statutes 2016, section 296A.17, subdivision 3, is amended to read:
Subd. 3.
Refund on graduated basis.
Any person who has directly or indirectly paid
the excise tax on new text begingasoline used as a substitute for aviation gasoline, new text endaviation gasolinenew text begin,new text end or
special fuel for aircraft use provided for by this chapter and new text begineither paid new text endthe airflight property
tax under section 270.072 new text beginor is an aerial applicator with a category B, general aerial license,
under section 18B.33, new text endshall, as to all such new text begingasoline used as a substitute for aviation gasoline,
new text end aviation gasolinenew text begin