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Minnesota Legislature

Office of the Revisor of Statutes

SF 552

1st Engrossment - 88th Legislature (2013 - 2014) Posted on 04/29/2013 08:42am

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

Current Version - 1st Engrossment

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56 2.57 2.58 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 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 3.37 3.38 3.39 3.40 3.41 3.42 3.43 3.44 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 4.33 4.34 4.35 4.36 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 6.31 6.32 6.33 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 7.33 7.34 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
9.33 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 10.32 10.33 10.34 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 11.34 11.35
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 12.32 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 13.29 13.30 13.31
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 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 15.35 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 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 17.33 17.34 17.35 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
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 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 20.32 20.33 20.34 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 21.33 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 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
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 25.31 25.32 25.33 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 26.31 26.32 26.33 26.34 26.35 26.36 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 27.32 27.33 27.34 27.35 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 28.33 28.34 28.35 28.36 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 29.34 29.35 29.36 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 30.33 30.34 30.35
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 32.32 32.33 32.34 32.35 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 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 34.32 34.33 34.34 34.35 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 35.32 35.33 35.34 35.35
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 36.29
36.30 36.31 36.32 36.33 36.34 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 37.34 37.35 37.36 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 38.33 38.34 38.35 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 39.33 39.34 39.35 39.36 39.37 39.38 39.39 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 40.32 40.33 40.34 40.35 40.36 40.37 40.38 40.39 40.40 40.41 40.42 40.43
40.44 40.45
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 41.33 41.34 41.35 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 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 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 45.31 45.32
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 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 49.33 49.34 49.35 50.1 50.2 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 50.33 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 51.30 51.31 51.32 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 52.29
52.30
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 53.34 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 54.31 54.32 54.33 54.34 54.35 54.36 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 55.32 55.33 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
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 57.32
57.33 57.34 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 58.32 58.33 58.34 58.35 58.36 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 59.34 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 60.34 60.35 60.36 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 61.34 61.35 61.36 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 62.32 62.33 62.34 62.35 62.36 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 63.32 63.33 63.34 63.35 63.36 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 64.36 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 67.32 67.33 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 69.32 69.33 69.34 69.35 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 71.33 71.34 71.35 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 73.34 73.35 73.36 73.37 73.38 73.39 73.40 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 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 75.31 75.32
75.33
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 76.31 76.32 76.33 76.34 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
78.33
78.34 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 79.32
79.33
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 80.31 80.32 80.33 80.34 80.35 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
81.33
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 82.32 82.33 82.34 82.35 82.36 82.37 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 83.33 83.34 83.35 83.36 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
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
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 86.33 86.34 86.35 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 87.32 87.33 87.34 87.35 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 88.33 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 89.32 89.33 89.34 89.35 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 90.30 90.31 90.32 90.33 90.34 90.35 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 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 92.31 92.32 92.33 92.34 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 93.32 93.33
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 94.32 94.33 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
95.30 95.31 95.32
95.33
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 96.33 96.34 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 97.35 97.36 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 98.35 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 99.32 99.33 99.34 99.35 100.1 100.2 100.3 100.4 100.5 100.6 100.7
100.8
100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 100.35 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24
102.25
102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 103.36 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30
104.31 104.32
104.33 104.34 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15
105.16
105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 105.34 105.35 105.36 106.1 106.2 106.3 106.4
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
106.27 106.28 106.29 106.30 106.31 106.32 106.33
107.1
107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34
108.35 108.36
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
109.33 109.34 109.35 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 111.36 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 112.36
113.1 113.2
113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 114.35 114.36 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 115.35 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11
116.12 116.13
116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 116.34 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 117.35 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 118.34 118.35 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8
119.9 119.10
119.11 119.12 119.13 119.14
119.15 119.16
119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30
120.31 120.32
120.33 120.34 120.35 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19
121.20 121.21
121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11
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
122.32 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8
123.9 123.10
123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33
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
125.34 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20
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
127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30
128.31 128.32
128.33 128.34 128.35 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11
129.12 129.13
129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29
130.30 130.31
130.32 130.33 130.34 130.35 131.1 131.2
131.3 131.4
131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 131.34 131.35 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34
132.35 132.36
133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33 133.34 133.35 133.36 133.37 133.38 133.39 133.40 133.41 133.42 133.43 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13
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
134.28 134.29 134.30 134.31 134.32 134.33 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 135.34 135.35 135.36 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 136.35 137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20
137.21 137.22
137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 137.35 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 138.35 138.36 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 139.34 139.35 139.36 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10
140.11 140.12
140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 140.35 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 141.36 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8
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
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
144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33
145.34 145.35
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
146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 147.1 147.2 147.3 147.4 147.5 147.6
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
148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 148.35 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 149.35 149.36 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 150.34 150.35 150.36 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 151.35 151.36 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26
152.27 152.28
152.29 152.30 152.31 152.32 152.33 152.34 152.35 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 153.34 153.35 153.36 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8
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
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
156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 157.35
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
158.29 158.30 158.31 158.32 159.1 159.2 159.3 159.4 159.5 159.6
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
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
160.32 160.33
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
161.27 161.28 161.29 161.30 161.31 161.32
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
162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 163.35 163.36 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13
164.14 164.15
164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 164.35 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16
165.17 165.18
165.19 165.20 165.21 165.22 165.23 165.24 165.25
165.26
165.27 165.28 165.29 165.30 165.31 165.32 165.33 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30
166.31 166.32
166.33 166.34 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26
167.27 167.28
167.29 167.30 167.31 167.32 167.33 167.34 167.35 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 168.36 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32
169.33 169.34 169.35 170.1 170.2 170.3 170.4 170.5
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
170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30
171.31 171.32
171.33 171.34 171.35 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 173.36 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 174.35
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
175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 175.33 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 176.36 177.1 177.2
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
177.32 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 178.33 178.34 178.35 178.36 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12
179.13 179.14
179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20
180.21 180.22
180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30
180.31 180.32
180.33 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 181.34 181.35 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10
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
182.26 182.27 182.28 182.29 182.30 182.31 182.32 182.33 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25
183.26 183.27
183.28 183.29 183.30 183.31 183.32 183.33 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25
184.26 184.27
184.28 184.29 184.30 184.31 184.32 184.33 184.34 184.35 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23
185.24 185.25
185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23
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
187.31 187.32 188.1 188.2 188.3 188.4 188.5 188.6 188.7
188.8 188.9
188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 188.35 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27
189.28 189.29 189.30
189.31 189.32 189.33 189.34 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16
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
190.32 190.33
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
191.28 191.29 191.30 191.31 191.32 191.33 191.34 191.35 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16
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
192.32 192.33 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 193.35 193.36 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9
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
196.30 196.31 196.32 197.1
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
198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 199.34 199.35 199.36 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21
200.22 200.23
200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15
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
201.29 201.30 201.31 201.32 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 203.1 203.2 203.3 203.4 203.5
203.6
203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34
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
204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34 205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10
205.11 205.12
205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11
206.12 206.13
206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 206.33 206.34 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11
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
207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 208.1 208.2 208.3 208.4 208.5 208.6
208.7 208.8 208.9 208.10 208.11 208.12
208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 208.34 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13
209.14 209.15 209.16
209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 209.33 209.34 209.35 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9
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
210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 211.34 211.35 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11
212.12
212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 212.33 212.34 212.35
213.1 213.2 213.3
213.4 213.5 213.6 213.7 213.8 213.9
213.10 213.11 213.12
213.13 213.14 213.15 213.16 213.17 213.18 213.19 213.20 213.21 213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31
213.32 213.33 214.1 214.2
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
214.27 214.28 214.29 214.30
214.31 214.32 214.33 214.34 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9
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
215.31 215.32 215.33
216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30 216.31
216.32 216.33 216.34
217.1 217.2
217.3 217.4 217.5 217.6 217.7 217.8 217.9
217.10 217.11
217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33 217.34 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25
218.26 218.27 218.28 218.29 218.30 218.31 218.32 218.33 218.34 218.35 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 219.32 219.33 219.34 220.1 220.2 220.3
220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15
220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15 221.16 221.17
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
222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 222.33 222.34 222.35 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21
223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31 223.32 223.33 223.34 224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 224.34 224.35 224.36 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 225.34 225.35 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 226.33 226.34 226.35 226.36 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25
227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33 227.34 227.35 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 228.35 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 229.34 229.35 229.36 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14
230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33 230.34 230.35 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25
231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 231.34 231.35 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27
232.28 232.29 232.30 232.31 232.32 232.33 232.34 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32 233.33 233.34 233.35 233.36 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 234.34 234.35 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8
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
235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 236.34 236.35 236.36 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23
237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33 237.34 237.35 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 238.33 238.34 238.35 238.36 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10
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
241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33 241.34 241.35 242.1 242.2 242.3 242.4 242.5 242.6 242.7
242.8
242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31 242.32 242.33 242.34 243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12
243.13 243.14
243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 243.33 243.34 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11 244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29 244.30 244.31 244.32 244.33 244.34 244.35 244.36 245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10 245.11 245.12 245.13
245.14
245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 245.34 245.35 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 246.32 246.33 246.34 246.35 246.36 247.1 247.2 247.3 247.4 247.5 247.6 247.7
247.8 247.9
247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 247.34 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17 248.18 248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 248.32 248.33 248.34 248.35 249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25
249.26
249.27 249.28 249.29 249.30 249.31 249.32 249.33 249.34 249.35 250.1 250.2 250.3 250.4 250.5
250.6
250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 250.34 250.35 251.1 251.2 251.3 251.4 251.5 251.6
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
252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 253.1 253.2 253.3
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
253.17 253.18 253.19 253.20 253.21 253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 254.1 254.2 254.3 254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15
254.16 254.17 254.18 254.19 254.20 254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28 254.29 254.30 254.31 254.32 254.33 254.34 254.35 255.1 255.2
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
255.23 255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 255.33 255.34 256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28 256.29 256.30 256.31 256.32 256.33 256.34 256.35 256.36 257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12
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
257.30 257.31 257.32 258.1 258.2 258.3 258.4
258.5 258.6
258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28 258.29 258.30 258.31 258.32 258.33 258.34 258.35 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29 259.30 259.31 259.32 259.33 259.34 260.1 260.2 260.3 260.4 260.5 260.6 260.7
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
260.26 260.27 260.28 260.29 260.30 260.31 260.32 260.33 260.34 261.1 261.2 261.3 261.4 261.5 261.6 261.7 261.8 261.9 261.10 261.11 261.12 261.13 261.14 261.15
261.16 261.17 261.18 261.19 261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27 261.28 261.29 261.30 261.31 261.32 261.33 261.34 262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8 262.9 262.10 262.11 262.12 262.13 262.14 262.15
262.16 262.17 262.18 262.19 262.20 262.21 262.22 262.23
262.24 262.25 262.26
262.27 262.28 262.29 262.30 262.31 262.32 262.33 262.34 263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14 263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26 263.27 263.28 263.29 263.30 263.31 263.32 263.33
263.34
264.1 264.2 264.3 264.4 264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20 264.21 264.22 264.23 264.24 264.25 264.26 264.27 264.28 264.29 264.30 264.31 264.32 264.33 264.34 264.35 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13
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
265.27 265.28 265.29 265.30 265.31 265.32 265.33 266.1 266.2 266.3 266.4 266.5 266.6 266.7
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
266.32 267.1 267.2 267.3 267.4 267.5 267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16 267.17 267.18 267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 267.31 267.32 267.33 267.34 267.35 267.36 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28 268.29 268.30 268.31 268.32 268.33 268.34 268.35 268.36 269.1 269.2 269.3 269.4
269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31 269.32 269.33 269.34 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270.17 270.18 270.19 270.20 270.21 270.22 270.23 270.24 270.25 270.26 270.27 270.28 270.29 270.30 270.31 270.32 270.33 270.34 270.35 270.36 271.1 271.2 271.3 271.4
271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12
271.13 271.14 271.15 271.16 271.17 271.18
271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28
271.29 271.30 271.31 271.32 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16
272.17 272.18 272.19 272.20 272.21 272.22 272.23 272.24 272.25
272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 273.1 273.2
273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17
273.18 273.19 273.20 273.21 273.22 273.23 273.24 273.25 273.26 273.27 273.28 273.29
273.30 273.31 273.32 273.33 274.1 274.2 274.3 274.4 274.5 274.6 274.7
274.8 274.9 274.10 274.11 274.12 274.13 274.14 274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27 274.28 274.29 274.30 274.31 274.32 274.33 274.34
275.1 275.2 275.3 275.4 275.5 275.6 275.7 275.8 275.9 275.10 275.11 275.12 275.13 275.14 275.15 275.16 275.17 275.18 275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28
275.29
275.30 275.31 275.32 275.33 275.34 276.1 276.2 276.3 276.4 276.5
276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15
276.16 276.17 276.18 276.19 276.20 276.21 276.22
276.23 276.24 276.25 276.26 276.27 276.28 276.29
276.30 276.31 276.32 277.1 277.2 277.3 277.4 277.5 277.6 277.7 277.8 277.9 277.10 277.11 277.12 277.13 277.14 277.15 277.16 277.17
277.18 277.19 277.20 277.21 277.22 277.23
277.24 277.25 277.26 277.27 277.28 277.29 277.30
277.31 277.32 278.1 278.2 278.3 278.4
278.5 278.6 278.7 278.8 278.9
278.10 278.11 278.12 278.13 278.14 278.15 278.16 278.17 278.18 278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 278.31 278.32 278.33 278.34 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30
279.31 279.32 279.33 279.34 279.35 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20
280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 280.32 280.33 280.34 281.1 281.2 281.3 281.4 281.5 281.6 281.7 281.8 281.9 281.10
281.11 281.12
281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30 281.31 281.32 281.33 281.34 281.35 282.1 282.2 282.3 282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14 282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23 282.24 282.25 282.26 282.27 282.28 282.29 282.30 282.31 282.32 282.33 282.34 282.35 283.1 283.2 283.3 283.4 283.5 283.6 283.7 283.8 283.9 283.10 283.11 283.12 283.13 283.14 283.15 283.16 283.17 283.18 283.19 283.20 283.21 283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 283.30 283.31 283.32 283.33 283.34 283.35 283.36 284.1 284.2 284.3 284.4 284.5 284.6 284.7 284.8 284.9 284.10 284.11 284.12 284.13 284.14 284.15 284.16 284.17 284.18 284.19 284.20 284.21 284.22 284.23 284.24 284.25 284.26 284.27 284.28 284.29 284.30 284.31 284.32 284.33 284.34 284.35 284.36 285.1 285.2 285.3 285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14 285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 285.32
285.33 285.34
285.35 286.1 286.2 286.3 286.4
286.5
286.6 286.7 286.8 286.9 286.10 286.11 286.12 286.13 286.14 286.15 286.16 286.17 286.18 286.19 286.20 286.21
286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32 286.33 287.1 287.2 287.3
287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13 287.14 287.15 287.16 287.17 287.18 287.19 287.20 287.21 287.22 287.23 287.24 287.25 287.26 287.27 287.28 287.29 287.30
287.31 287.32 287.33 287.34 288.1 288.2 288.3 288.4 288.5
288.6 288.7 288.8 288.9 288.10 288.11 288.12 288.13 288.14 288.15 288.16 288.17
288.18 288.19 288.20 288.21 288.22 288.23 288.24 288.25 288.26 288.27 288.28 288.29 288.30 288.31 288.32 288.33 288.34 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8 289.9 289.10 289.11 289.12 289.13 289.14 289.15 289.16 289.17 289.18 289.19 289.20 289.21 289.22 289.23 289.24 289.25 289.26 289.27 289.28 289.29 289.30 289.31 289.32 289.33 289.34 289.35 290.1 290.2
290.3 290.4 290.5 290.6 290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16
290.17
290.18 290.19 290.20 290.21
290.22 290.23 290.24 290.25 290.26
290.27 290.28 290.29
290.30 291.1 291.2 291.3 291.4 291.5 291.6 291.7 291.8 291.9 291.10 291.11 291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23
291.24 291.25 291.26 291.27 291.28 291.29 291.30 291.31 291.32 291.33 291.34 291.35 292.1 292.2 292.3 292.4 292.5 292.6 292.7 292.8 292.9 292.10 292.11 292.12 292.13 292.14 292.15 292.16 292.17 292.18 292.19 292.20 292.21 292.22 292.23 292.24 292.25 292.26 292.27 292.28 292.29 292.30 292.31 292.32 292.33 292.34 292.35 292.36 293.1 293.2 293.3 293.4 293.5 293.6 293.7 293.8 293.9 293.10 293.11
293.12 293.13 293.14 293.15 293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23 293.24 293.25 293.26
293.27 293.28 293.29 293.30 293.31 293.32 293.33 293.34 294.1 294.2 294.3
294.4 294.5 294.6 294.7 294.8 294.9 294.10 294.11 294.12 294.13
294.14 294.15 294.16 294.17 294.18 294.19 294.20 294.21 294.22 294.23 294.24 294.25 294.26
294.27 294.28 294.29 294.30 294.31 294.32
295.1 295.2 295.3 295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14
295.15 295.16 295.17 295.18 295.19 295.20 295.21 295.22 295.23 295.24 295.25 295.26 295.27 295.28 295.29 295.30 295.31 295.32 295.33 295.34 295.35 296.1 296.2 296.3 296.4 296.5 296.6 296.7 296.8 296.9 296.10 296.11 296.12 296.13 296.14
296.15 296.16 296.17 296.18 296.19 296.20 296.21 296.22 296.23 296.24 296.25 296.26 296.27 296.28 296.29
296.30 296.31 296.32 296.33 297.1 297.2 297.3 297.4 297.5 297.6 297.7 297.8 297.9 297.10 297.11 297.12 297.13 297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23
297.24 297.25 297.26 297.27 297.28 297.29 297.30 297.31
297.32 297.33 297.34 298.1 298.2
298.3 298.4 298.5 298.6 298.7 298.8
298.9 298.10 298.11 298.12 298.13 298.14
298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22 298.23 298.24
298.25 298.26 298.27 298.28 298.29 298.30 298.31 299.1 299.2 299.3 299.4 299.5 299.6 299.7 299.8 299.9
299.10 299.11 299.12 299.13 299.14 299.15 299.16 299.17 299.18 299.19 299.20 299.21 299.22 299.23 299.24 299.25 299.26 299.27 299.28 299.29 299.30 299.31 299.32 299.33 299.34 300.1 300.2
300.3 300.4 300.5 300.6 300.7 300.8 300.9 300.10 300.11 300.12 300.13 300.14 300.15 300.16 300.17
300.18 300.19 300.20 300.21 300.22 300.23 300.24 300.25
300.26 300.27 300.28 300.29 300.30 300.31 300.32 301.1 301.2 301.3 301.4 301.5 301.6 301.7 301.8 301.9 301.10 301.11 301.12 301.13 301.14 301.15 301.16 301.17 301.18 301.19 301.20 301.21 301.22 301.23
301.24 301.25 301.26 301.27 301.28 301.29 301.30 301.31 301.32
301.33 302.1 302.2 302.3 302.4 302.5 302.6 302.7 302.8 302.9 302.10 302.11 302.12 302.13 302.14 302.15 302.16 302.17 302.18 302.19 302.20 302.21 302.22 302.23
302.24 302.25 302.26 302.27 302.28 302.29 302.30 302.31 302.32 302.33 302.34 303.1 303.2 303.3 303.4 303.5 303.6 303.7 303.8 303.9 303.10 303.11 303.12 303.13 303.14 303.15 303.16 303.17 303.18 303.19 303.20 303.21 303.22 303.23 303.24
303.25 303.26 303.27 303.28 303.29 303.30 303.31 303.32 303.33 303.34 304.1 304.2 304.3 304.4 304.5 304.6 304.7 304.8 304.9 304.10 304.11 304.12 304.13
304.14 304.15 304.16 304.17 304.18 304.19 304.20 304.21 304.22 304.23 304.24 304.25 304.26 304.27 304.28
304.29 304.30 304.31 304.32 304.33 305.1 305.2 305.3 305.4 305.5 305.6 305.7 305.8 305.9 305.10 305.11 305.12 305.13 305.14 305.15 305.16 305.17 305.18
305.19 305.20 305.21 305.22 305.23 305.24 305.25 305.26 305.27 305.28 305.29 305.30 305.31 305.32 305.33 305.34 305.35 306.1 306.2 306.3 306.4
306.5 306.6 306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14
306.15 306.16 306.17 306.18 306.19
306.20 306.21 306.22 306.23 306.24 306.25 306.26 306.27 306.28
306.29 306.30 306.31 307.1 307.2 307.3 307.4 307.5 307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14
307.15 307.16 307.17 307.18 307.19 307.20 307.21 307.22 307.23 307.24 307.25 307.26 307.27 307.28 307.29 307.30
307.31 307.32 307.33 307.34 308.1 308.2 308.3 308.4 308.5
308.6 308.7 308.8 308.9 308.10 308.11 308.12 308.13 308.14 308.15 308.16 308.17
308.18 308.19 308.20 308.21 308.22 308.23 308.24 308.25 308.26 308.27 308.28 308.29 308.30 308.31 308.32 308.33 308.34 309.1 309.2 309.3 309.4 309.5
309.6 309.7 309.8 309.9 309.10 309.11 309.12 309.13 309.14 309.15 309.16 309.17 309.18 309.19 309.20 309.21 309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 309.31 309.32 309.33 309.34 310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15 310.16 310.17 310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26 310.27
310.28 310.29 310.30 310.31 310.32
310.33 311.1 311.2 311.3 311.4 311.5 311.6
311.7 311.8 311.9 311.10 311.11 311.12 311.13 311.14 311.15 311.16
311.17 311.18 311.19 311.20 311.21
311.22 311.23 311.24 311.25
311.26 311.27 311.28 311.29 311.30 311.31 312.1 312.2
312.3 312.4 312.5 312.6 312.7 312.8 312.9 312.10 312.11 312.12 312.13 312.14
312.15 312.16 312.17 312.18 312.19 312.20 312.21 312.22 312.23 312.24 312.25 312.26
312.27 312.28 312.29 312.30 312.31
312.32 313.1 313.2 313.3 313.4 313.5 313.6 313.7 313.8 313.9 313.10 313.11 313.12
313.13 313.14 313.15 313.16 313.17 313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27
313.28 313.29 313.30 313.31 313.32 313.33 313.34 314.1 314.2 314.3 314.4 314.5 314.6 314.7 314.8 314.9 314.10 314.11 314.12
314.13 314.14 314.15 314.16 314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24 314.25 314.26 314.27 314.28 314.29 314.30
314.31 314.32 314.33 314.34 315.1 315.2 315.3
315.4 315.5 315.6 315.7 315.8 315.9 315.10 315.11 315.12 315.13 315.14
315.15 315.16 315.17 315.18 315.19 315.20 315.21 315.22 315.23 315.24
315.25 315.26 315.27 315.28 315.29 315.30 315.31 315.32 315.33 316.1 316.2 316.3 316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11 316.12 316.13 316.14 316.15 316.16 316.17 316.18
316.19 316.20 316.21 316.22 316.23 316.24 316.25 316.26 316.27 316.28 316.29 316.30 316.31 316.32 316.33
316.34 317.1 317.2 317.3
317.4 317.5 317.6 317.7 317.8
317.9 317.10 317.11
317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19 317.20 317.21 317.22 317.23 317.24 317.25 317.26 317.27 317.28 317.29 317.30 317.31 317.32 317.33 318.1 318.2 318.3
318.4 318.5 318.6 318.7 318.8 318.9 318.10 318.11 318.12 318.13 318.14 318.15 318.16 318.17 318.18
318.19 318.20 318.21 318.22 318.23
318.24 318.25 318.26 318.27 318.28 318.29 318.30 318.31 318.32
319.1 319.2 319.3 319.4 319.5 319.6 319.7 319.8 319.9 319.10 319.11 319.12 319.13 319.14 319.15 319.16
319.17 319.18 319.19 319.20 319.21 319.22 319.23 319.24 319.25 319.26 319.27 319.28 319.29 319.30 319.31 319.32 319.33
319.34 320.1 320.2 320.3 320.4 320.5 320.6 320.7 320.8 320.9 320.10 320.11 320.12 320.13
320.14 320.15 320.16 320.17 320.18 320.19 320.20 320.21 320.22 320.23 320.24 320.25 320.26 320.27 320.28 320.29 320.30
320.31
320.32 320.33 321.1 321.2 321.3 321.4 321.5 321.6 321.7
321.8
321.9 321.10 321.11 321.12 321.13 321.14 321.15 321.16 321.17 321.18 321.19 321.20 321.21 321.22 321.23 321.24 321.25 321.26 321.27 321.28 321.29 321.30 321.31 321.32 321.33 321.34 321.35 322.1 322.2 322.3 322.4 322.5 322.6 322.7 322.8
322.9
322.10 322.11 322.12 322.13 322.14 322.15 322.16 322.17 322.18
322.19 322.20 322.21 322.22 322.23 322.24 322.25 322.26 322.27 322.28 322.29 322.30 322.31 322.32 322.33 323.1 323.2 323.3 323.4 323.5 323.6 323.7 323.8 323.9 323.10 323.11 323.12 323.13 323.14 323.15 323.16
323.17 323.18 323.19 323.20 323.21 323.22
323.23 323.24 323.25 323.26
323.27
323.28 323.29 323.30
323.31 324.1 324.2 324.3 324.4
324.5 324.6 324.7
324.8 324.9 324.10 324.11 324.12 324.13
324.14 324.15
324.16 324.17 324.18 324.19 324.20 324.21 324.22 324.23 324.24 324.25 324.26 324.27 324.28 324.29 324.30 324.31 324.32 324.33 325.1 325.2 325.3
325.4
325.5 325.6 325.7 325.8 325.9 325.10 325.11 325.12
325.13 325.14
325.15 325.16 325.17 325.18 325.19
325.20 325.21
325.22 325.23 325.24 325.25
325.26 325.27
325.28 325.29 326.1 326.2 326.3
326.4 326.5
326.6 326.7 326.8 326.9 326.10 326.11 326.12 326.13 326.14
326.15
326.16 326.17 326.18 326.19 326.20 326.21 326.22 326.23
326.24
326.25 326.26 326.27 326.28 326.29 326.30 326.31 326.32 327.1 327.2 327.3 327.4 327.5 327.6 327.7 327.8 327.9 327.10 327.11 327.12 327.13 327.14 327.15 327.16 327.17 327.18 327.19 327.20 327.21 327.22 327.23 327.24 327.25 327.26 327.27 327.28 327.29 327.30 327.31 327.32 327.33 327.34 328.1 328.2 328.3 328.4 328.5 328.6 328.7 328.8 328.9 328.10 328.11 328.12 328.13 328.14 328.15 328.16 328.17 328.18 328.19 328.20 328.21 328.22 328.23 328.24 328.25 328.26 328.27 328.28 328.29 328.30 328.31 328.32 328.33
328.34
328.35 329.1 329.2 329.3 329.4
329.5
329.6 329.7 329.8 329.9 329.10 329.11 329.12 329.13 329.14 329.15 329.16 329.17 329.18 329.19 329.20 329.21
329.22
329.23 329.24 329.25 329.26 329.27 329.28 329.29 329.30 329.31 329.32 329.33 330.1 330.2 330.3 330.4 330.5 330.6 330.7 330.8 330.9 330.10 330.11 330.12 330.13 330.14 330.15 330.16 330.17 330.18 330.19 330.20 330.21 330.22 330.23 330.24 330.25 330.26 330.27 330.28 330.29 330.30 330.31 330.32 330.33 330.34 330.35 331.1 331.2 331.3 331.4 331.5 331.6 331.7 331.8 331.9 331.10 331.11 331.12 331.13 331.14 331.15 331.16 331.17 331.18 331.19 331.20 331.21 331.22 331.23 331.24 331.25 331.26 331.27 331.28 331.29 331.30 331.31 331.32 331.33 331.34 331.35 332.1 332.2 332.3 332.4 332.5 332.6 332.7 332.8 332.9 332.10 332.11 332.12 332.13 332.14 332.15 332.16 332.17 332.18 332.19 332.20 332.21 332.22 332.23
332.24
332.25 332.26 332.27 332.28 332.29 332.30 332.31 332.32 332.33 332.34 332.35 333.1 333.2 333.3 333.4 333.5 333.6 333.7 333.8 333.9 333.10 333.11 333.12 333.13 333.14 333.15 333.16 333.17 333.18 333.19 333.20 333.21 333.22 333.23 333.24 333.25 333.26 333.27 333.28 333.29 333.30 333.31 333.32 333.33 333.34 333.35 333.36 334.1 334.2 334.3 334.4 334.5 334.6 334.7 334.8 334.9 334.10 334.11 334.12 334.13 334.14 334.15 334.16 334.17 334.18 334.19 334.20 334.21 334.22 334.23 334.24 334.25 334.26 334.27 334.28 334.29 334.30 334.31 334.32 334.33 334.34 334.35 334.36 335.1 335.2 335.3 335.4 335.5 335.6 335.7 335.8 335.9 335.10 335.11 335.12 335.13 335.14 335.15 335.16 335.17 335.18 335.19 335.20 335.21 335.22 335.23 335.24 335.25 335.26 335.27 335.28 335.29 335.30 335.31 335.32 335.33
335.34
336.1 336.2 336.3 336.4 336.5 336.6 336.7 336.8 336.9 336.10 336.11 336.12 336.13 336.14 336.15 336.16 336.17 336.18 336.19 336.20 336.21 336.22 336.23 336.24 336.25 336.26 336.27 336.28 336.29 336.30 336.31 336.32 336.33 336.34 336.35 337.1 337.2 337.3 337.4 337.5 337.6 337.7 337.8 337.9 337.10 337.11 337.12 337.13 337.14 337.15 337.16 337.17 337.18 337.19 337.20 337.21 337.22 337.23 337.24 337.25 337.26 337.27 337.28 337.29 337.30 337.31 337.32 337.33 337.34 337.35 338.1 338.2 338.3 338.4 338.5 338.6 338.7 338.8 338.9 338.10 338.11 338.12 338.13 338.14 338.15 338.16 338.17 338.18 338.19 338.20 338.21 338.22 338.23 338.24 338.25
338.26
338.27 338.28 338.29 338.30 338.31 338.32 338.33 338.34 339.1 339.2 339.3 339.4 339.5 339.6 339.7 339.8 339.9 339.10 339.11 339.12 339.13 339.14 339.15 339.16 339.17 339.18 339.19 339.20 339.21 339.22 339.23 339.24 339.25 339.26 339.27 339.28 339.29 339.30 339.31 339.32 339.33 339.34 339.35 339.36 340.1 340.2 340.3 340.4 340.5 340.6 340.7 340.8 340.9 340.10 340.11 340.12 340.13 340.14 340.15 340.16 340.17 340.18 340.19 340.20 340.21
340.22
340.23 340.24 340.25 340.26 340.27 340.28 340.29 340.30 340.31 340.32 340.33 340.34 341.1 341.2 341.3 341.4 341.5 341.6 341.7 341.8 341.9 341.10 341.11 341.12 341.13 341.14 341.15 341.16 341.17 341.18 341.19 341.20 341.21 341.22 341.23 341.24 341.25 341.26 341.27 341.28 341.29 341.30 341.31 341.32 341.33 341.34 341.35 341.36 342.1 342.2 342.3 342.4 342.5 342.6 342.7 342.8 342.9 342.10 342.11 342.12 342.13 342.14 342.15 342.16 342.17 342.18 342.19 342.20 342.21 342.22 342.23 342.24 342.25 342.26 342.27 342.28 342.29 342.30 342.31 342.32 342.33 342.34 342.35
342.36
343.1 343.2 343.3 343.4 343.5 343.6 343.7 343.8 343.9
343.10 343.11
343.12 343.13 343.14
343.15 343.16 343.17 343.18 343.19 343.20
343.21
343.22 343.23 343.24 343.25 343.26 343.27 343.28 343.29 343.30 343.31 343.32 343.33 344.1 344.2 344.3 344.4 344.5 344.6 344.7 344.8 344.9 344.10 344.11 344.12 344.13 344.14 344.15 344.16 344.17 344.18 344.19 344.20 344.21 344.22 344.23 344.24 344.25 344.26 344.27 344.28 344.29 344.30 344.31 344.32 344.33 344.34 344.35 344.36 345.1 345.2 345.3 345.4 345.5 345.6 345.7 345.8 345.9 345.10 345.11 345.12 345.13 345.14 345.15 345.16 345.17 345.18 345.19 345.20 345.21 345.22 345.23 345.24 345.25 345.26 345.27 345.28
345.29
345.30 345.31 345.32 345.33 345.34 345.35 346.1 346.2 346.3 346.4 346.5 346.6 346.7 346.8 346.9
346.10
346.11 346.12 346.13 346.14 346.15 346.16 346.17 346.18 346.19 346.20 346.21 346.22 346.23 346.24 346.25 346.26 346.27 346.28 346.29 346.30 346.31 346.32 346.33 346.34 346.35 347.1 347.2 347.3 347.4 347.5 347.6 347.7
347.8
347.9 347.10
347.11
347.12 347.13 347.14
347.15 347.16 347.17 347.18 347.19
347.20
347.21 347.22 347.23 347.24 347.25 347.26 347.27
347.28 347.29
348.1 348.2 348.3 348.4
348.5
348.6 348.7 348.8 348.9 348.10 348.11 348.12 348.13 348.14 348.15 348.16 348.17 348.18 348.19 348.20 348.21 348.22
348.23
348.24 348.25 348.26 348.27 348.28 348.29 348.30 348.31 348.32 349.1 349.2 349.3 349.4 349.5 349.6 349.7 349.8
349.9
349.10 349.11 349.12 349.13 349.14 349.15 349.16 349.17 349.18 349.19 349.20 349.21 349.22 349.23 349.24 349.25 349.26 349.27 349.28 349.29 349.30 349.31 349.32 349.33 350.1 350.2 350.3 350.4 350.5 350.6 350.7 350.8 350.9 350.10 350.11 350.12 350.13 350.14 350.15 350.16 350.17 350.18 350.19 350.20 350.21 350.22 350.23 350.24
350.25
350.26 350.27 350.28 350.29 350.30 350.31 350.32 350.33 350.34 351.1 351.2 351.3
351.4
351.5 351.6 351.7
351.8
351.9 351.10 351.11 351.12 351.13 351.14 351.15 351.16 351.17 351.18 351.19 351.20 351.21 351.22 351.23 351.24 351.25 351.26 351.27 351.28 351.29 351.30 351.31
351.32
352.1 352.2 352.3 352.4 352.5 352.6 352.7 352.8 352.9 352.10 352.11 352.12 352.13 352.14 352.15 352.16 352.17 352.18 352.19 352.20 352.21 352.22 352.23 352.24 352.25 352.26 352.27 352.28 352.29 352.30
352.31
352.32 352.33 352.34 352.35 353.1 353.2 353.3 353.4 353.5 353.6 353.7 353.8 353.9 353.10 353.11 353.12 353.13 353.14 353.15 353.16 353.17 353.18 353.19 353.20 353.21 353.22 353.23 353.24 353.25 353.26 353.27 353.28 353.29 353.30 353.31 353.32 353.33 353.34 353.35 353.36 354.1 354.2 354.3 354.4 354.5 354.6 354.7 354.8 354.9 354.10 354.11 354.12 354.13 354.14 354.15 354.16 354.17 354.18 354.19 354.20 354.21 354.22 354.23 354.24 354.25 354.26 354.27 354.28 354.29 354.30 354.31 354.32 354.33 354.34 354.35 354.36 355.1 355.2 355.3 355.4 355.5 355.6 355.7 355.8 355.9 355.10 355.11 355.12 355.13 355.14 355.15 355.16 355.17 355.18 355.19 355.20 355.21 355.22 355.23 355.24 355.25 355.26 355.27 355.28 355.29 355.30 355.31 355.32 355.33 355.34 355.35 355.36 356.1 356.2 356.3 356.4 356.5 356.6 356.7 356.8 356.9 356.10 356.11 356.12 356.13 356.14 356.15 356.16 356.17 356.18 356.19 356.20 356.21 356.22 356.23 356.24 356.25 356.26 356.27 356.28 356.29 356.30 356.31 356.32 356.33 356.34 356.35 357.1 357.2 357.3 357.4 357.5 357.6 357.7 357.8 357.9 357.10 357.11 357.12 357.13 357.14 357.15 357.16 357.17 357.18 357.19
357.20
357.21 357.22 357.23 357.24 357.25 357.26 357.27 357.28 357.29 357.30 357.31 357.32 357.33 357.34
358.1
358.2 358.3 358.4 358.5 358.6 358.7 358.8 358.9 358.10 358.11 358.12 358.13 358.14 358.15 358.16 358.17 358.18 358.19 358.20 358.21 358.22 358.23 358.24 358.25 358.26 358.27 358.28 358.29 358.30 358.31 358.32 358.33 358.34 358.35 359.1 359.2 359.3 359.4 359.5 359.6 359.7 359.8 359.9 359.10 359.11 359.12 359.13 359.14 359.15 359.16 359.17 359.18 359.19 359.20 359.21 359.22 359.23 359.24 359.25 359.26 359.27 359.28 359.29 359.30 359.31 359.32 359.33 359.34 359.35 360.1 360.2 360.3 360.4 360.5 360.6 360.7 360.8 360.9 360.10 360.11 360.12 360.13 360.14 360.15 360.16 360.17 360.18 360.19 360.20 360.21 360.22 360.23 360.24 360.25 360.26 360.27 360.28 360.29 360.30 360.31 360.32 360.33 360.34 360.35 361.1 361.2 361.3 361.4 361.5 361.6 361.7 361.8 361.9 361.10 361.11 361.12 361.13 361.14 361.15 361.16 361.17 361.18 361.19 361.20 361.21 361.22 361.23 361.24 361.25 361.26 361.27 361.28 361.29 361.30 361.31 361.32 361.33 361.34 361.35 361.36 362.1 362.2 362.3 362.4 362.5 362.6 362.7 362.8 362.9 362.10 362.11 362.12 362.13 362.14 362.15 362.16 362.17 362.18 362.19 362.20 362.21 362.22 362.23 362.24 362.25 362.26 362.27 362.28 362.29 362.30 362.31 362.32 362.33 362.34 362.35 362.36 363.1 363.2 363.3 363.4 363.5 363.6 363.7 363.8 363.9 363.10 363.11 363.12 363.13 363.14 363.15 363.16 363.17 363.18 363.19
363.20 363.21
363.22 363.23 363.24 363.25 363.26 363.27 363.28 363.29 363.30 363.31 363.32 363.33 363.34 363.35 364.1 364.2 364.3 364.4 364.5 364.6 364.7 364.8 364.9 364.10 364.11 364.12 364.13 364.14 364.15 364.16 364.17 364.18 364.19 364.20 364.21 364.22 364.23 364.24 364.25 364.26 364.27 364.28 364.29 364.30 364.31 364.32 364.33 364.34 364.35 364.36 365.1 365.2 365.3 365.4 365.5 365.6 365.7 365.8 365.9 365.10 365.11 365.12 365.13 365.14 365.15 365.16 365.17 365.18 365.19 365.20 365.21 365.22 365.23 365.24 365.25 365.26 365.27 365.28 365.29 365.30 365.31 365.32 365.33 365.34 365.35 366.1 366.2 366.3 366.4 366.5 366.6 366.7 366.8 366.9 366.10 366.11 366.12 366.13 366.14 366.15 366.16 366.17 366.18 366.19 366.20 366.21 366.22 366.23 366.24 366.25 366.26 366.27 366.28 366.29 366.30 366.31 366.32 366.33 366.34 366.35 366.36 367.1 367.2 367.3 367.4 367.5 367.6 367.7 367.8 367.9 367.10 367.11 367.12 367.13 367.14 367.15 367.16 367.17 367.18 367.19 367.20 367.21 367.22 367.23 367.24 367.25 367.26 367.27 367.28 367.29 367.30 367.31 367.32 367.33 367.34 367.35 367.36 368.1 368.2 368.3 368.4 368.5 368.6 368.7 368.8 368.9 368.10 368.11 368.12 368.13 368.14 368.15 368.16 368.17 368.18 368.19 368.20 368.21 368.22 368.23 368.24 368.25 368.26 368.27 368.28 368.29 368.30 368.31 368.32 368.33 368.34 368.35 368.36 369.1 369.2 369.3 369.4 369.5 369.6 369.7
369.8 369.9
369.10 369.11 369.12 369.13 369.14 369.15 369.16 369.17 369.18 369.19 369.20 369.21 369.22 369.23 369.24 369.25 369.26 369.27 369.28 369.29 369.30 369.31
369.32
369.33 370.1 370.2 370.3 370.4 370.5 370.6 370.7 370.8 370.9 370.10 370.11 370.12 370.13 370.14 370.15 370.16 370.17 370.18 370.19
370.20
370.21 370.22 370.23 370.24 370.25 370.26 370.27 370.28 370.29 370.30 370.31
370.32
370.33 371.1 371.2 371.3 371.4 371.5 371.6 371.7 371.8 371.9 371.10 371.11 371.12 371.13 371.14 371.15 371.16 371.17 371.18 371.19 371.20 371.21 371.22 371.23 371.24 371.25 371.26
371.27
371.28 371.29 371.30 371.31 371.32 371.33
371.34
372.1 372.2 372.3 372.4 372.5 372.6 372.7 372.8 372.9 372.10 372.11 372.12 372.13 372.14 372.15 372.16 372.17 372.18 372.19 372.20 372.21 372.22 372.23 372.24 372.25 372.26 372.27 372.28 372.29 372.30 372.31 372.32 372.33 372.34 372.35 372.36 373.1 373.2 373.3 373.4 373.5 373.6 373.7 373.8 373.9 373.10 373.11 373.12 373.13 373.14 373.15 373.16 373.17 373.18 373.19 373.20 373.21 373.22 373.23 373.24 373.25 373.26 373.27 373.28 373.29 373.30 373.31 373.32 373.33 373.34 373.35 373.36 373.37 373.38 373.39 373.40 373.41 373.42 373.43 373.44 373.45 373.46 374.1 374.2 374.3 374.4 374.5 374.6 374.7 374.8 374.9 374.10 374.11 374.12 374.13 374.14 374.15 374.16 374.17 374.18 374.19 374.20 374.21 374.22 374.23 374.24 374.25 374.26 374.27
374.28 374.29
374.30 374.31 374.32 374.33 374.34 374.35 374.36 374.37 374.38 374.39 375.1 375.2 375.3 375.4 375.5 375.6 375.7 375.8 375.9 375.10 375.11 375.12 375.13 375.14 375.15 375.16 375.17 375.18 375.19 375.20 375.21 375.22 375.23 375.24 375.25 375.26 375.27 375.28 375.29 375.30 375.31 375.32
375.33
375.34 376.1 376.2 376.3 376.4 376.5 376.6 376.7 376.8 376.9 376.10 376.11 376.12 376.13
376.14 376.15
376.16 376.17 376.18 376.19 376.20 376.21 376.22 376.23 376.24 376.25 376.26 376.27 376.28 376.29 376.30 376.31 376.32 376.33 376.34 376.35 377.1 377.2 377.3 377.4 377.5
377.6
377.7 377.8 377.9 377.10 377.11 377.12 377.13 377.14 377.15 377.16 377.17 377.18 377.19 377.20 377.21 377.22 377.23 377.24 377.25 377.26 377.27 377.28 377.29 377.30 377.31 377.32 377.33 377.34 378.1 378.2 378.3 378.4 378.5 378.6 378.7
378.8
378.9 378.10 378.11 378.12 378.13 378.14 378.15 378.16 378.17 378.18 378.19 378.20 378.21 378.22 378.23 378.24 378.25 378.26 378.27 378.28 378.29 378.30 378.31 378.32 378.33 378.34 378.35 379.1 379.2 379.3 379.4 379.5 379.6 379.7 379.8 379.9 379.10 379.11 379.12 379.13 379.14 379.15 379.16 379.17 379.18 379.19 379.20 379.21 379.22 379.23 379.24 379.25 379.26 379.27 379.28 379.29 379.30 379.31 379.32 379.33 379.34 379.35 380.1 380.2 380.3 380.4 380.5 380.6 380.7 380.8 380.9 380.10 380.11 380.12 380.13 380.14 380.15 380.16 380.17 380.18 380.19 380.20 380.21
380.22
380.23 380.24 380.25
380.26
380.27 380.28
380.29 380.30 380.31 380.32 381.1 381.2 381.3 381.4 381.5 381.6 381.7 381.8 381.9 381.10 381.11 381.12 381.13 381.14 381.15
381.16
381.17 381.18 381.19 381.20 381.21 381.22 381.23 381.24 381.25 381.26 381.27 381.28 381.29 381.30
381.31
381.32 382.1 382.2 382.3 382.4 382.5 382.6 382.7 382.8 382.9 382.10 382.11 382.12 382.13
382.14
382.15 382.16 382.17 382.18
382.19
382.20 382.21 382.22 382.23 382.24 382.25 382.26 382.27
382.28
382.29 382.30 382.31 382.32 383.1 383.2 383.3 383.4 383.5 383.6 383.7 383.8 383.9 383.10 383.11 383.12 383.13 383.14 383.15 383.16 383.17 383.18 383.19 383.20 383.21 383.22 383.23 383.24 383.25 383.26 383.27 383.28 383.29 383.30 383.31 383.32 383.33 383.34 383.35 383.36
384.1
384.2 384.3 384.4 384.5 384.6 384.7 384.8 384.9
384.10
384.11 384.12 384.13 384.14 384.15
384.16
384.17 384.18 384.19 384.20 384.21 384.22 384.23 384.24
384.25
384.26 384.27 384.28 384.29 384.30 385.1 385.2 385.3 385.4 385.5 385.6 385.7 385.8 385.9 385.10 385.11 385.12 385.13 385.14 385.15 385.16 385.17 385.18 385.19 385.20 385.21 385.22 385.23 385.24 385.25 385.26 385.27 385.28 385.29 385.30 385.31 385.32 385.33 385.34 385.35 385.36 386.1 386.2
386.3
386.4 386.5 386.6 386.7 386.8 386.9 386.10 386.11 386.12 386.13 386.14 386.15 386.16 386.17 386.18 386.19
386.20
386.21 386.22 386.23 386.24 386.25 386.26 386.27 386.28
386.29
386.30 387.1 387.2 387.3 387.4 387.5 387.6 387.7 387.8
387.9 387.10
387.11 387.12 387.13 387.14 387.15 387.16 387.17
387.18
387.19 387.20 387.21 387.22 387.23 387.24 387.25 387.26
387.27
387.28 387.29 387.30 387.31 388.1 388.2
388.3
388.4 388.5 388.6 388.7 388.8 388.9 388.10 388.11
388.12
388.13 388.14 388.15 388.16 388.17 388.18 388.19 388.20 388.21 388.22 388.23 388.24 388.25
388.26 388.27
388.28 388.29 388.30 388.31 389.1 389.2 389.3 389.4 389.5 389.6 389.7 389.8 389.9 389.10 389.11 389.12 389.13 389.14 389.15 389.16 389.17 389.18 389.19 389.20 389.21 389.22
389.23 389.24
389.25 389.26 389.27 389.28 389.29
389.30 389.31
389.32 390.1 390.2 390.3 390.4 390.5 390.6
390.7 390.8
390.9 390.10 390.11 390.12 390.13 390.14 390.15 390.16 390.17 390.18 390.19 390.20 390.21
390.22
390.23 390.24 390.25 390.26 390.27 390.28 390.29 390.30 390.31 390.32 390.33 391.1 391.2 391.3 391.4 391.5 391.6 391.7 391.8 391.9 391.10 391.11 391.12 391.13 391.14 391.15 391.16 391.17 391.18 391.19 391.20 391.21 391.22 391.23 391.24 391.25 391.26 391.27 391.28 391.29 391.30 391.31 391.32 391.33 391.34 391.35 391.36 392.1 392.2 392.3 392.4
392.5
392.6 392.7 392.8 392.9 392.10 392.11 392.12 392.13 392.14 392.15 392.16 392.17 392.18 392.19 392.20 392.21 392.22 392.23 392.24 392.25 392.26 392.27 392.28 392.29 392.30 392.31 392.32 392.33 392.34 392.35 393.1 393.2
393.3

A bill for an act
relating to financing and operation of state and local government; making
changes to individual income, corporate franchise, property, sales and use, estate,
mineral, tobacco, local, and other taxes and tax-related provisions; modifying the
property tax refund for renters; changing property tax aids and credits; modifying
pension aids; providing pension funding; changing provisions of the Sustainable
Forest Incentive Act; modifying definitions and distributions for property
taxes; providing exemptions; modifying education aids and levies; imposing a
sports memorabilia gross receipts tax; changing tax rates on tobacco; providing
reimbursement for certain property tax abatements; modifying the small business
investment tax credit; making changes to additions and subtractions from federal
taxable income; changing rates for individuals, estates, and trusts; providing
income tax credits; modifying estate tax exclusions for qualifying small business
and farm property; expanding the sales tax base and reducing the sales tax
rate; modifying the definition of sale and purchase; changing the tax rate and
modifying provisions for the rental motor vehicle tax; providing for multiple
points of use certificates; modifying exemptions; authorizing local sales taxes;
authorizing economic development powers; providing authority, organization,
powers, and duties for development of a Destination Medical Center; authorizing
state infrastructure aid; modifying the distribution of taconite production taxes;
authorizing taconite production tax bonds for grants to school districts; modifying
and providing provisions for public finance; providing funding for capitol
renovations; modifying the definition of market value for tax, debt, and other
purposes; making conforming, policy, and technical changes to tax provisions;
requiring studies and reports; appropriating money;amending Minnesota Statutes
2012, sections 13.4965, subdivision 3; 16A.46; 16C.03, subdivision 18; 38.18;
40A.15, subdivision 2; 69.011, subdivision 1; 69.021, subdivisions 7, 8, by
adding a subdivision; 88.51, subdivision 3; 103B.102, subdivision 3; 103B.245,
subdivision 3; 103B.251, subdivision 8; 103B.335; 103B.3369, subdivision 5;
103B.635, subdivision 2; 103B.691, subdivision 2; 103C.501, subdivision 4;
103D.905, subdivisions 2, 3, 8; 103F.405, subdivision 1; 116J.8737, subdivisions
1, 2, 5, 7, 9, 12, by adding a subdivision; 117.025, subdivision 7; 118A.04,
subdivision 3; 118A.05, subdivision 5; 123A.455, subdivision 1; 124D.11,
subdivision 1; 126C.10, subdivisions 1, 27, by adding subdivisions; 126C.13,
subdivision 4, by adding a subdivision; 126C.17; 126C.48, subdivision 8;
127A.48, subdivision 1; 138.053; 144F.01, subdivision 4; 162.07, subdivisions
3, 4; 163.04, subdivision 3; 163.06, subdivision 6; 165.10, subdivision 1;
168.012, subdivision 9, by adding a subdivision; 237.52, subdivision 3, by
adding a subdivision; 270.077; 270.41, subdivision 5; 270B.01, subdivision
8; 270B.12, subdivision 4; 270C.03, subdivision 1; 270C.34, subdivision 1;
270C.38, subdivision 1; 270C.42, subdivision 2; 270C.56, subdivision 1; 272.01,
subdivision 2; 272.02, subdivisions 10, 97, by adding subdivisions; 272.025,
subdivision 1; 272.03, subdivision 9, by adding subdivisions; 273.032; 273.11,
subdivision 1; 273.114, subdivision 6; 273.117; 273.124, subdivisions 3a, 13,
14, 21; 273.128, by adding a subdivision; 273.13, subdivisions 21b, 23, 25;
273.1315, subdivisions 1, 2; 273.1398, subdivisions 3, 4; 273.19, subdivision 1;
273.372, subdivision 4; 273.39; 275.011, subdivision 1; 275.025, subdivisions 1,
2; 275.077, subdivision 2; 275.71, subdivision 4; 276.04, subdivision 2; 276A.01,
subdivisions 10, 12, 13, 15; 276A.06, subdivision 10; 279.06, subdivision 1;
279.37, subdivisions 1a, 2; 281.14; 281.17; 287.05, by adding a subdivision;
287.08; 287.20, by adding a subdivision; 287.23, subdivision 1; 287.385,
subdivision 7; 289A.08, subdivision 3; 289A.10, by adding a subdivision;
289A.12, subdivision 14, by adding a subdivision; 289A.18, by adding a
subdivision; 289A.20, subdivisions 3, 4, by adding a subdivision; 289A.26,
subdivisions 3, 4, 7, 9; 289A.55, subdivision 9; 289A.60, subdivision 4; 290.01,
subdivisions 6b, 19b, 19c, 19d; 290.06, subdivisions 1, 2c, 2d, by adding a
subdivision; 290.0677, subdivisions 1, 1a, 2; 290.068, subdivision 1; 290.0681,
subdivisions 1, 3, 4, 5, 7, 10; 290.091, subdivision 2; 290.0921, subdivisions
1, 3; 290.0922, subdivision 1; 290.095, subdivision 2; 290.17, subdivision 4;
290.191, subdivision 5; 290.21, subdivision 4; 290.9705, subdivision 1; 290A.03,
subdivision 3; 290A.04, subdivisions 2a, 4; 290A.25; 290B.04, subdivision 2;
290C.02, subdivision 6; 290C.03; 290C.055; 290C.07; 291.03, subdivisions 8, 9,
10, 11; 296A.01, subdivision 19; 296A.09, subdivision 2; 296A.17, subdivision
3; 296A.22, subdivisions 1, 3; 297A.61, subdivisions 3, 4, 10, 17a, 25, 38, 45,
by adding subdivisions; 297A.62, subdivisions 1, 1a; 297A.64, subdivision
1; 297A.65; 297A.66, subdivisions 1, 3, by adding a subdivision; 297A.665;
297A.668, by adding a subdivision; 297A.67, subdivision 7, by adding a
subdivision; 297A.68, subdivisions 2, 5, 10, 42, by adding a subdivision;
297A.70, subdivisions 2, 4, 5, 7, 13, 14, by adding subdivisions; 297A.71, by
adding subdivisions; 297A.75, subdivisions 1, 2, 3; 297A.815, subdivision
3; 297A.82, subdivision 4, by adding a subdivision; 297A.99, subdivision
1; 297B.11; 297E.02, subdivisions 1, 6; 297E.14, subdivision 7; 297F.01,
subdivisions 19, 23, by adding subdivisions; 297F.05, subdivisions 1, 3, 4, by
adding subdivisions; 297F.09, subdivision 9; 297F.18, subdivision 7; 297F.24,
subdivision 1; 297F.25, subdivision 1; 297G.04, subdivision 2; 297G.09,
subdivision 8; 297G.17, subdivision 7; 297I.05, subdivisions 7, 11, 12; 297I.30,
subdivisions 1, 2; 297I.80, subdivision 1; 298.01, subdivisions 3, 3b; 298.018;
298.17; 298.227, as amended; 298.24, subdivision 1; 298.28, subdivisions 4, 6;
325F.781, subdivision 1; 349.166; 353G.08, subdivision 2; 360.531; 360.66;
365.025, subdivision 4; 366.095, subdivision 1; 366.27; 368.01, subdivision
23; 368.47; 370.01; 373.01, subdivision 1; 373.40, subdivisions 1, 2, 4;
375.167, subdivision 1; 375.18, subdivision 3; 375.555; 383A.80, subdivision 4;
383B.152; 383B.245; 383B.73, subdivision 1; 383B.80, subdivision 4; 383D.41,
by adding a subdivision; 383E.20; 383E.23; 385.31; 394.36, subdivision 1;
398A.04, subdivision 8; 401.05, subdivision 3; 403.02, subdivision 21, by
adding subdivisions; 403.06, subdivision 1a; 403.11, subdivision 1, by adding a
subdivision; 410.32; 412.221, subdivision 2; 412.301; 428A.02, subdivision 1;
428A.101; 428A.21; 430.102, subdivision 2; 435.19, subdivision 2, by adding a
subdivision; 447.10; 450.19; 450.25; 458A.10; 458A.31, subdivision 1; 465.04;
469.033, subdivision 6; 469.034, subdivision 2; 469.053, subdivisions 4, 4a, 6;
469.107, subdivision 1; 469.174, subdivision 2, by adding subdivisions; 469.175,
subdivision 3; 469.176, subdivisions 1b, 4b, 4c, 4m, 6, by adding a subdivision;
469.1763, subdivisions 3, 4; 469.177, subdivision 1a; 469.180, subdivision 2;
469.187; 469.190, by adding a subdivision; 469.206; 469.319, subdivision 4;
469.340, subdivision 4; 471.24; 471.571, subdivisions 1, 2; 471.73; 473.325,
subdivision 2; 473.606, subdivision 3; 473.629; 473.661, subdivision 3; 473.667,
subdivision 9; 473.671; 473.711, subdivision 2a; 473F.02, subdivisions 12, 14,
15, 23; 473F.08, subdivision 10, by adding a subdivision; 474A.04, subdivision
1a; 474A.062; 474A.091, subdivision 3a; 475.521, subdivisions 1, 2, 4;
475.53, subdivisions 1, 3, 4; 475.58, subdivisions 2, 3b; 475.73, subdivision 1;
477A.011, subdivisions 20, 30, 32, 34, 42, by adding subdivisions; 477A.0124,
subdivision 2; 477A.013, subdivisions 1, 8, 9, by adding a subdivision; 477A.03,
subdivisions 2a, 2b, by adding a subdivision; 477A.11, subdivisions 3, 4, by
adding subdivisions; 477A.12, subdivisions 1, 2, 3; 477A.14, subdivision 1, by
adding a subdivision; 641.23; 641.24; 645.44, by adding a subdivision; Laws
1971, chapter 773, section 1, subdivision 2, as amended; Laws 1988, chapter 645,
section 3, as amended; Laws 1993, chapter 375, article 9, section 46, subdivisions
2, as amended, 5, as amended; Laws 1998, chapter 389, article 8, section 43,
subdivisions 1, 3, as amended, 5, as amended; Laws 1999, chapter 243, article 6,
section 11; Laws 2002, chapter 377, article 3, section 25, as amended; Laws 2005,
First Special Session chapter 3, article 5, section 37, subdivisions 2, 4; Laws 2006,
chapter 259, article 11, section 3, as amended; Laws 2008, chapter 366, article 5,
sections 26; 33; 34, as amended; article 7, section 19, subdivision 3, as amended;
Laws 2010, chapter 216, sections 11; 55; Laws 2010, chapter 389, article 1,
section 12; proposing coding for new law in Minnesota Statutes, chapters 116J;
124D; 136A; 270C; 273; 287; 290; 295; 403; 469; 477A; repealing Minnesota
Statutes 2012, sections 16A.725; 256.9658; 272.69; 273.11, subdivisions 1a,
22; 275.025, subdivision 4; 276A.01, subdivision 11; 289A.60, subdivision 31;
290.01, subdivision 6b; 290.0921, subdivision 7; 290.171; 290.173; 290.174;
297A.61, subdivision 27; 297A.66, subdivision 4; 297A.67, subdivision
8; 297A.68, subdivisions 9, 22, 35; 473F.02, subdivision 13; 477A.011,
subdivisions 2a, 19, 21, 29, 31, 32, 33, 36, 39, 40, 41, 42; 477A.013, subdivisions
11, 12; 477A.0133; 477A.0134; Minnesota Rules, part 8130.0500, subpart 2.

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

ARTICLE 1

AIDS AND CREDITS

Section 1.

Minnesota Statutes 2012, section 69.021, is amended by adding a
subdivision to read:


new text begin Subd. 12. new text end

new text begin Pension aid accounts. new text end

new text begin (a) $745,000 is appropriated from the general
fund, in fiscal year 2015 and each year thereafter, to the commissioner of revenue for the
purposes of pension aid. The commissioner shall administer the account and allocate
money in the account as follows:
new text end

new text begin (1) $130,065 as supplemental state pension funding paid to the executive director of
the Public Employees Retirement Association for deposit in the public employees police
and fire retirement fund established by section 353.65, subdivision 1;
new text end

new text begin (2) $64,935 to municipalities employing firefighters with retirement coverage by the
public employees police and fire retirement plan, allocated in proportion to the relationship
that the preceding June 30 number of firefighters employed by each municipality who have
public employees police and fire retirement plan coverage bears to the total preceding
June 30 number of municipal firefighters covered by the public employees police and
fire retirement plan; and
new text end

new text begin (3) $550,000 for municipalities other than the municipalities receiving a
disbursement under clause (2) which qualified to receive fire state aid in that calendar year,
allocated in proportion to the most recent amount of fire state aid paid under subdivision 7
for the municipality bears to the most recent total fire state aid for all municipalities other
than the municipalities receiving a disbursement under clause (2) paid under subdivision
7, with the allocated amount for fire departments participating in the voluntary statewide
lump-sum volunteer firefighter retirement plan paid to the executive director of the Public
Employees Retirement Association for deposit in the fund established by section 353G.02,
subdivision 3, and credited to the respective account and with the balance paid to the
treasurer of each municipality for transmittal within 30 days of receipt to the treasurer of
the applicable volunteer firefighter relief association for deposit in its special fund.
new text end

new text begin (b) $1,550,00 is appropriated from the general fund in fiscal year 2015 to the
commissioner of revenue for the purposes of pension aid. The commissioner shall
administer the account and allocate money in the account as follows:
new text end

new text begin (1) one-third to be distributed as police state aid as provided under subdivision 7a; and
new text end

new text begin (2) two-thirds to be apportioned, on the basis of the number of active police officers
certified for police state aid receipt under section 69.011, subdivisions 2 and 2b, between:
new text end

new text begin (i) the executive director of the Public Employees Retirement Association for
deposit as a supplemental state pension funding aid in the public employees police and fire
retirement fund established by section 353.65, subdivision 1; and
new text end

new text begin (ii) the executive director of the Minnesota State Retirement System for deposit as a
supplemental state pension funding aid in the state patrol retirement fund.
new text end

new text begin (c) On or before September 1, annually, the executive director of the Public
Employees Retirement Association shall report to the commissioner the following:
new text end

new text begin (1) the municipalities which employ firefighters with retirement coverage by the
public employees police and fire retirement plan;
new text end

new text begin (2) the number of firefighters with public employees police and fire retirement plan
employed by each municipality;
new text end

new text begin (3) the fire departments covered by the voluntary statewide lump-sum volunteer
firefighter retirement plan; and
new text end

new text begin (4) any other information requested by the commissioner to administer the surcharge
fire pension aid account.
new text end

new text begin (d) For this subdivision, (i) the number of firefighters employed by a municipality
who have public employees police and fire retirement plan coverage means the number
of firefighters with public employees police and fire retirement plan coverage that were
employed by the municipality for not less than 30 hours per week for a minimum of six
months prior to December 31 preceding the date of the payment under this section and, if
the person was employed for less than the full year, prorated to the number of full months
employed; and, (ii) the number of active police officers certified for police state aid receipt
under section 69.011, subdivisions 2 and 2b means, for each municipality, the number of
police officers meeting the definition of peace officer in section 69.011, subdivision 1,
counted as provided and limited by section 69.011, subdivisions 2 and 2b.
new text end

new text begin (e) The payments under this section shall be made on October 1 each year, based on
the amount in the temporary fire pension aid account and the amount in the temporary
police pension aid account on the preceding June 30, with interest at 1 percent for each
month, or portion of a month, that the amount remains unpaid after October 1. The
amounts necessary to make the payments under this subdivision are annually appropriated
to the commissioner from the temporary fire and police pension aid accounts. Any
necessary adjustments shall be made to subsequent payments.
new text end

new text begin (f) The provisions of this chapter that prevent municipalities and relief associations
from being eligible for, or receiving state aid under this chapter until the applicable
financial reporting requirements have been complied with, apply to the amounts payable
to municipalities and relief associations under this subdivision.
new text end

new text begin (g) The appropriations in paragraphs (a) and (b) end on (i) December 31, 2020, or
(ii), if earlier, on the December 31 next following the actuarial valuation date on which the
assets of the retirement plan on a market value equals or exceeds 90 percent of the total
actuarial accrued liabilities of the retirement plan as disclosed in an actuarial valuation
prepared under Minnesota Statutes, section 356.215, and the Standards for Actuarial Work
promulgated by the Legislative Commission on Pensions and Retirement, for the State
Patrol retirement plan or the public employees police and fire retirement plan, whichever
occurs last.
new text end

new text begin (h) The base for fiscal year 2016 and thereafter under paragraph (a) is $7,450,000
and the distribution in clauses (1) to (3) are adjusted accordingly. The base for fiscal year
2016 and thereafter, under paragraph (b), is $15,500,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning in the fiscal year beginning
July 1, 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 477A.011, subdivision 30, is amended to read:


Subd. 30.

Pre-1940 housing percentage.

new text begin(a) Except as provided in paragraph (b),
new text end"pre-1940 housing percentage" for a city is 100 times the most recent deleted text beginfederal censusdeleted text end count
new text beginby the United States Bureau of the Censusnew text end of all housing units in the city built before
1940, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census.

new text begin (b) For the city of East Grand Forks only, "pre-1940 housing percentage" is equal
to 100 times the 1990 federal census count of all housing units in the city built before
1940, divided by the most recent counts by the United States Bureau of the Census of all
housing units in the city. Housing units includes both occupied and vacant housing units
as defined by the federal census.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 30a. new text end

new text begin Percent of housing built between 1940 and 1970. new text end

new text begin "Percent of housing
built between 1940 and 1970" is equal to 100 times the most recent count by the United
States Bureau of the Census of all housing units in the city built after 1939 but before
1970, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2012, section 477A.011, subdivision 34, is amended to read:


Subd. 34.

City revenue need.

(a) For a city with a population equal to or greater
than deleted text begin2,500deleted text endnew text begin 10,000new text end, "city revenue need" is deleted text beginthe greater of 285 ordeleted text endnew text begin 1.15 timesnew text end the sum of (1)
deleted text begin5.0734098deleted text endnew text begin 4.59new text end times the pre-1940 housing percentage; plus (2) deleted text begin19.141678 times the
population decline percentage
deleted text endnew text begin 0.622 times the percent of housing built between 1940 and
1970
new text end; plus (3) deleted text begin2504.06334 times the road accidents factordeleted text endnew text begin 169.415 times the jobs per
capita
new text end; plus (4) deleted text begin355.0547; minus (5) the metropolitan area factor; minus (6) 49.10638
times the household size
deleted text endnew text begin the sparsity adjustment, plus (5) 307.664new text end.

new text begin (b) For a city with a population equal to or greater than 2,500 and less than 10,000,
"city revenue need" is 1.15 times the sum of (1) 572.62; plus (2) 5.026 times the pre-1940
housing percentage; minus (3) 53.768 times household size; plus (4) 14.022 times peak
population decline.
new text end

deleted text begin (b)deleted text endnew text begin (c)new text end For a city with a population less than 2,500, "city revenue need" is the sum of
deleted text begin(1) 2.387 times the pre-1940 housing percentage; plus (2) 2.67591 times the commercial
industrial percentage; plus (3) 3.16042 times the population decline percentage; plus (4)
1.206 times the transformed population; minus (5) 62.772
deleted text endnew text begin 410 plus 0.367 times the city's
population over 100. The city revenue need under this paragraph shall not exceed 630
new text end.

deleted text begin (c)deleted text endnew text begin (d)new text end For a city with a population ofnew text begin at leastnew text end 2,500 deleted text beginor more and a population in one
of the most recently available five years that was less than 2,500, "city revenue need"
is the sum of (1) its city revenue need calculated under paragraph (a) multiplied by its
transition factor; plus (2) its city revenue need calculated under the formula in paragraph
(b) multiplied by the difference between one and its transition factor. For purposes of this
paragraph, a city's "transition factor" is equal to 0.2 multiplied by the number of years that
the city's population estimate has been 2,500 or more. This provision only applies for aids
payable in calendar years 2006 to 2008 to cities with a 2002 population of less than 2,500.
It applies to any city for aids payable in 2009 and thereafter
deleted text endnew text begin but less than 3,000, the "city
revenue need" equals (1) the transition factor times the city's revenue need calculated in
paragraph (b) plus (2) 630 times the difference between one and the transition factor. For
a city with a population of at least 10,000 but less than 10,500, the "city revenue need"
equals (1) the transition factor times the city's revenue need calculated in paragraph (a)
plus (2) the city's revenue need calculated under the formula in paragraph (b) times the
difference between one and the transition factor. For purposes of this paragraph "transition
factor" is 0.2 percent times the amount that the city's population exceeds the minimum
threshold in either of the first two sentences
new text end.

deleted text begin (d)deleted text endnew text begin (e)new text end The city revenue need cannot be less than zero.

deleted text begin (e)deleted text endnew text begin (f)new text end For calendar year deleted text begin2005deleted text endnew text begin 2015new text end and subsequent years, the city revenue need for
a city, as determined in paragraphs (a) to deleted text begin(d)deleted text endnew text begin (e)new text end, is multiplied by the ratio of the annual
implicit price deflator for government consumption expenditures and gross investment for
state and local governments as prepared by the United States Department of Commerce,
for the most recently available year to the deleted text begin2003deleted text endnew text begin 2013new text end implicit price deflator for state
and local government purchases.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2012, section 477A.011, subdivision 42, is amended to read:


Subd. 42.

deleted text beginCity jobs basedeleted text endnew text begin Jobs per capitanew text end.

deleted text begin (a) "City jobs base" for a city with a
population of 5,000 or more is equal to the product of (1) $25.20, (2) the number of
jobs per capita in the city, and (3) its population. For cities with a population less than
5,000, the city jobs base is equal to zero. For a city receiving aid under subdivision 36,
paragraph (k), its city jobs base is reduced by the lesser of 36 percent of the amount of
aid received under that paragraph or $1,000,000. No city's city jobs base may exceed
$4,725,000 under this paragraph.
deleted text end

deleted text begin (b) For calendar year 2010 and subsequent years, the city jobs base for a city, as
determined in paragraph (a), is multiplied by the ratio of the appropriation under section
477A.03, subdivision 2a, for the year in which the aid is paid to the appropriation under
that section for aids payable in 2009.
deleted text end

deleted text begin (c) For purposes of this subdivision,deleted text end "Jobs per capita in the city" means (1) the
average annual number of employees in the city based on the data from the Quarterly
Census of Employment and Wages, as reported by the Department of Employment and
Economic Development, for the most recent calendar year available deleted text beginas of May 1, 2008
deleted text endnew text begin November 1 of every odd-numbered yearnew text end, divided by (2) the city's population for the
same calendar year as the employment data. The commissioner of the Department of
Employment and Economic Development shall certify to the city the average annual
number of employees for each city by deleted text beginJune 1, 2008deleted text endnew text begin January 15, of every even-numbered
year beginning with January 15, 2014.
new text end. A city may challenge an estimate under this
paragraph by filing its specific objection, including the names of employers that it feels
may have misreported data, in writing with the commissioner by deleted text beginJune 20, 2008deleted text endnew text begin December
1 of every odd-numbered year
new text end. The commissioner shall make every reasonable effort
to address the specific objection and adjust the data as necessary. The commissioner
shall certify the estimates of the annual employment to the commissioner of revenue by
deleted text beginJuly 15, 2008deleted text endnew text begin January 15 of all even-numbered yearsnew text end, including any estimates still under
objection. new text beginFor aids payable in 2014 "jobs per capita" shall be based on the annual number
of employees and population for calendar year 2010 without additional review.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 44. new text end

new text begin Peak population decline. new text end

new text begin "Peak population decline" is equal to 100
times the difference between one and the ratio of the city's current population, to the
highest city population reported in a federal census from the 1970 census or later. "Peak
population decline" shall not be less than zero.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 45. new text end

new text begin Sparsity adjustment. new text end

new text begin For a city with a population of 10,000 or more, the
sparsity adjustment is 100 for any city with an average population density less than 150
per square mile. The sparsity adjustment is zero for all other cities.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2012, section 477A.013, subdivision 1, is amended to read:


Subdivision 1.

Towns.

deleted text begin In 2002, no town is eligible for a distribution under this
subdivision.
deleted text end new text begin In 2014 and thereafter, each town is eligible for a distribution under this
subdivision equal to the product of (i) its agricultural property factor, (ii) its town area
factor, (iii) its population factor, and (iv) 0.00225. As used in this subdivision, the
following terms have the meanings given them:
new text end

new text begin (1) "agricultural property factor" means the ratio of the adjusted net tax capacity of
agricultural property located in a town, divided by the adjusted net tax capacity of all other
property located in the town. The agricultural property factor cannot exceed eight;
new text end

new text begin (2) "agricultural property" means property classified under section 273.13, as
homestead and nonhomestead agricultural property, rural vacant land, and noncommercial
seasonal recreational property;
new text end

new text begin (3) "town area factor" means the most recent estimate of total acreage, not to exceed
50,000 acres, located in the township available as of July 1 in the aid calculation year,
estimated or established by:
new text end

new text begin (i) the United States Bureau of the Census;
new text end

new text begin (ii) the State Land Management Information Center; or
new text end

new text begin (iii) the secretary of state; and
new text end

new text begin (4) "population factor" means the square root of the towns population.
new text end

new text begin If the sum of the aids payable to all towns under this subdivision exceeds the limit
under section 477A.03, subdivision 2c, the distribution to each town must be reduced
proportionately so that the total amount of aids distributed under this section does not
exceed the limit in section 477A.03, subdivision 2c.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2012, section 477A.013, subdivision 8, is amended to read:


Subd. 8.

City formula aid.

new text begin (a) For aids payable in 2014 only, the formula aid for a
city is equal to the sum of (1) its 2013 certified aid and (2) the product of (i) the difference
between its unmet need and its 2013 certified aid and (ii) the aid gap percentage.
new text end

new text begin (b) For aids payable in 2015 and thereafter,new text end the formula aid for a city is equal to
the sum of (1) its deleted text begincity jobs base, (2) its small city aid base, and (3) the need increase
percentage multiplied by the average of its unmet need for the most recently available two
years
deleted text endnew text begin formula aid in the previous year and (2) the product of (i) the difference between
its unmet need and its certified aid in the previous year under subdivision 9, and (ii)
the aid gap percentage
new text end.

No city may have a formula aid amount less than zero. The deleted text beginneed increasedeleted text endnew text begin aid gap
new text end percentage must be the same for all cities.

The applicable deleted text beginneed increasedeleted text endnew text begin aid gapnew text end percentage must be calculated by the
Department of Revenue so that the total of the aid under subdivision 9 equals the total
amount available for aid under section 477A.03. Data used in calculating aids to cities
under sections 477A.011 to 477A.013 shall be the most recently available data as of
January 1 in the year in which the aid is calculated except that the data used to compute "net
levy" in subdivision 9 is the data most recently available at the time of the aid computation.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 10.

Minnesota Statutes 2012, section 477A.013, subdivision 9, is amended to read:


Subd. 9.

City aid distribution.

(a) In calendar year deleted text begin2013deleted text end new text begin 2014 new text endand thereafter, each
city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8, and (2) its deleted text begincity aid basedeleted text endnew text begin aid adjustment under subdivision 13new text end.

deleted text begin (b) For aids payable in 2013 and 2014 only, the total aid in the previous year for
any city shall mean the amount of aid it was certified to receive for aids payable in 2012
under this section. For aids payable in 2015 and thereafter, the total aid in the previous
year for any city means the amount of aid it was certified to receive under this section in
the previous payable year.
deleted text end

deleted text begin (c) For aids payable in 2010 and thereafter, the total aid for any city shall not exceed
the sum of (1) ten percent of the city's net levy for the year prior to the aid distribution
plus (2) its total aid in the previous year. For aids payable in 2009 and thereafter, the total
aid for any city with a population of 2,500 or more may not be less than its total aid under
this section in the previous year minus the lesser of $10 multiplied by its population, or ten
percent of its net levy in the year prior to the aid distribution.
deleted text end

deleted text begin (d)deleted text endnew text begin (b) For aids payable in 2014 only, the total aid for a city may not be less than the
amount it was certified to receive in 2013.
new text end For aids payable in deleted text begin2010deleted text endnew text begin 2015new text end and thereafter,
the total aid for a city deleted text beginwith a population less than 2,500deleted text end must not be less than the amount
it was certified to receive in the previous year minus the lesser of $10 multiplied by its
population, or five percent of deleted text beginits 2003 certified aid amount. For aids payable in 2009 only,
the total aid for a city with a population less than 2,500 must not be less than what it
received under this section in the previous year unless its total aid in calendar year 2008
was aid under section 477A.011, subdivision 36, paragraph (s), in which case its minimum
aid is zero
deleted text endnew text begin its net levy in the year prior to the aid distributionnew text end.

deleted text begin (e) A city's aid loss under this section may not exceed $300,000 in any year in
which the total city aid appropriation under section 477A.03, subdivision 2a, is equal or
greater than the appropriation under that subdivision in the previous year, unless the
city has an adjustment in its city net tax capacity under the process described in section
469.174, subdivision 28.
deleted text end

deleted text begin (f) If a city's net tax capacity used in calculating aid under this section has decreased
in any year by more than 25 percent from its net tax capacity in the previous year due to
property becoming tax-exempt Indian land, the city's maximum allowed aid increase
under paragraph (c) shall be increased by an amount equal to (1) the city's tax rate in the
year of the aid calculation, multiplied by (2) the amount of its net tax capacity decrease
resulting from the property becoming tax exempt.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 11.

Minnesota Statutes 2012, section 477A.013, is amended by adding a
subdivision to read:


new text begin Subd. 13. new text end

new text begin Certified aid adjustments. new text end

new text begin (a) A city that received an aid base increase
under Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall
have its total aid under subdivision 9 increased by an amount equal to $150,000 for aids
payable in 2014 through 2018.
new text end

new text begin (b) A city that received an aid base increase under section 477A.011, subdivision 36,
paragraph (r), shall have its total aid under subdivision 9 increased by an amount equal to
$160,000 for aids payable in 2014 and thereafter.
new text end

new text begin (c) A city that received a temporary aid increase under Minnesota Statutes 2012,
section 477A.011, subdivision 36, paragraph (m), (v), or (w), shall have its total aid under
subdivision 9 decreased by the amount of its aid base increase under those paragraphs in
calendar year 2013.
new text end

Sec. 12.

Minnesota Statutes 2012, section 477A.03, subdivision 2a, is amended to read:


Subd. 2a.

Cities.

For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid paid
under section 477A.013, subdivision 9, is deleted text begin$426,438,012deleted text endnew text begin $506,438,012new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2012, section 477A.03, subdivision 2b, is amended to read:


Subd. 2b.

Counties.

(a) For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid
payable under section 477A.0124, subdivision 3, is deleted text begin$80,795,000deleted text endnew text begin $100,795,000new text end. Each
calendar year, $500,000 new text beginof this appropriation new text endshall be retained by the commissioner
of revenue to make reimbursements to the commissioner of management and budget
for payments made under section 611.27. deleted text beginFor calendar year 2004, the amount shall
be in addition to the payments authorized under section 477A.0124, subdivision 1.
For calendar year 2005 and subsequent years, the amount shall be deducted from the
appropriation under this paragraph.
deleted text end 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 begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid under section
477A.0124, subdivision 4, is deleted text begin$84,909,575deleted text endnew text begin $104,909,575new text end. The commissioner of
management and budget shall bill the commissioner of revenue for the cost of preparation
of local impact notes as required by section 3.987, not to exceed $207,000 in new text begineach new text endfiscal
year deleted text begin2004 and thereafterdeleted text end. The commissioner of education shall bill the commissioner of
revenue for the cost of preparation of local impact notes for school districts as required
by section 3.987, not to exceed $7,000 in new text begineach new text endfiscal year deleted text begin2004 and thereafterdeleted text end. The
commissioner of revenue shall deduct the amounts billed under this paragraph from
the appropriation under this paragraph. The amounts deducted are appropriated to the
commissioner of management and budget and the commissioner of education for the
preparation of local impact notes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aid payable in 2014 and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2012, section 477A.03, is amended by adding a
subdivision to read:


new text begin Subd. 2c. new text end

new text begin Towns. new text end

new text begin For aids payable in 2014, the total aids paid under section
477A.013, subdivision 1, is limited to $5,000,000. For aids payable in 2015 and thereafter,
the total aids paid under section 477A.013, subdivision 1, is limited to the amount certified
to be paid in the previous year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 15.

new text begin [477A.10] NATURAL RESOURCES LAND PAYMENTS IN LIEU;
PURPOSE.
new text end

new text begin The purposes of sections 477A.11 to 477A.14 are:
new text end

new text begin (1) to compensate local units of government for the loss of tax base from state
ownership of land and the need to provide services for state land;
new text end

new text begin (2) to address the disproportionate impact of state land ownership on local units of
government with a large proportion of state land; and
new text end

new text begin (3) to address the need to manage state lands held in trust for the local taxing districts.
new text end

Sec. 16.

Minnesota Statutes 2012, section 477A.11, subdivision 3, is amended to read:


Subd. 3.

Acquired natural resources land.

"Acquired natural resources land"
means:

(1) deleted text beginanydeleted text end landnew text begin, other than wildlife management land,new text end presently administered by the
commissioner in which the state acquired by purchase, condemnation, or gift, a fee title
interest in lands which were previously privately owned; and

(2) lands acquired by the state under chapter 84A that are designated as state parks,
state recreation areas, scientific and natural areas, or wildlife management areas.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 17.

Minnesota Statutes 2012, section 477A.11, subdivision 4, is amended to read:


Subd. 4.

Other natural resources land.

"Other natural resources land" means
any deleted text beginotherdeleted text end landnew text begin, other than acquired natural resource land or wildlife management land,
new text end presently owned in fee title by the state and administered by the commissioner, or
any tax-forfeited land, other than platted lots within a city or those lands described
under subdivision 3, clause (2), which is owned by the state and administered by the
commissioner or by the county in which it is located.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Military game refuge. new text end

new text begin "Military game refuge" means land owned in
fee by another state agency for military purposes and designated as a state game refuge
under section 97A.085.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 19.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 7. new text end

new text begin Transportation wetland. new text end

new text begin "Transportation wetland" means land
administered by the Department of Transportation in which the state acquired, by purchase
from a private owner, a fee title interest in over 500 acres of land within a county to
replace wetland losses from transportation projects.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 20.

Minnesota Statutes 2012, section 477A.11, is amended by adding a
subdivision to read:


new text begin Subd. 8. new text end

new text begin Wildlife management land. new text end

new text begin "Wildlife management land" means land
administered by the commissioner in which the state acquired, from a private owner by
purchase, condemnation, or gift, a fee interest under the authority granted in chapter 94 or
97A for wildlife management purposes and actually used as a wildlife management area.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 21.

Minnesota Statutes 2012, section 477A.12, subdivision 1, is amended to read:


Subdivision 1.

Types of land; payments.

deleted text begin(a) As an offset for expenses incurred
by counties and towns in support of natural resources lands,
deleted text end The following amounts are
annually appropriated to the commissioner of natural resources from the general fund for
transfer to the commissioner of revenue. The commissioner of revenue shall pay the
transferred funds to counties as required by sections 477A.11 to 477A.14. The amountsnew text begin,
based on the acreage as of July 1 of each year prior to the payment year,
new text end are:

(1) deleted text beginfor acquired natural resources land,deleted text end $5.133 multiplied by the total number of acres
of acquired natural resources land or, at the county's option three-fourths of one percent of
the appraised value of all acquired natural resources land in the county, whichever is greater;

(2) new text begin$5.133, multiplied by the total number of acres of transportation wetland or, at
the county's option, three-fourths of one percent of the appraised value of all acquired
natural resources land in the county, whichever is greater;
new text end

new text begin (3) three-fourths of one percent of the appraised value of all wildlife management
land in the county;
new text end

new text begin (4) 50 percent of the dollar amount as determined under clause (1), multiplied by
the number of acres of military refuge land in the county;
new text end

deleted text begin $1.283deleted text endnew text begin (5) $1.50, new text end multiplied by the number of acres of county-administered other
natural resources landnew text begin in the countynew text end;

deleted text begin (3) $1.283deleted text endnew text begin (6) $5.133, new text end multiplied by the total number of acres of land utilization
project landnew text begin in the countynew text end; deleted text beginand
deleted text end

deleted text begin (4) 64.2 centsdeleted text endnew text begin (7) $1.50, new text end multiplied by the number of acres of
commissioner-administered other natural resources land deleted text beginlocateddeleted text end in deleted text begineachdeleted text endnew text begin thenew text end county deleted text beginas of
July 1 of each year prior to the payment year.
deleted text endnew text begin; andnew text end

new text begin (8) without regard to acreage, $300,000 for local assessments under section 84A.55,
subdivision 9.
new text end

deleted text begin (b) The amount determined under paragraph (a), clause (1), is payable for land
that is acquired from a private owner and owned by the Department of Transportation
for the purpose of replacing wetland losses caused by transportation projects, but only
if the county contains more than 500 acres of such land at the time the certification is
made under subdivision 2.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 22.

Minnesota Statutes 2012, section 477A.12, subdivision 2, is amended to read:


Subd. 2.

Procedure.

deleted text beginLands for which payments in lieu are made pursuant to
section 97A.061, subdivision 3, and Laws 1973, chapter 567, shall not be eligible for
payments under this section.
deleted text end Each county auditor shall certify to the Department of
Natural Resources during July of each year prior to the payment year the number of acres
of county-administered other natural resources land within the county. The Department of
Natural resources may, in addition to the certification of acreage, require descriptive lists
of land so certified. The commissioner of natural resources shall determine and certify to
the commissioner of revenue by March 1 of the payment year:

(1) the number of acres and most recent appraised value of acquired natural
resources landnew text begin, wildlife management land, and military refuge landnew text end within each county;

(2) the number of acres of commissioner-administered natural resources land within
each county;

(3) the number of acres of county-administered other natural resources land within
each county, based on the reports filed by each county auditor with the commissioner
of natural resources; and

(4) the number of acres of land utilization project land within each county.

The commissioner of transportation shall determine and certify to the commissioner
of revenue by March 1 of the payment year the number of acres of deleted text beginlanddeleted text endnew text begin transportation
wetland
new text end and the appraised value of the land deleted text begindescribed in subdivision 1, paragraph (b)deleted text end, but
only if it exceeds 500 acresnew text begin in a countynew text end.

The commissioner of revenue shall determine the distributions provided for in this
section using the number of acres and appraised values certified by the commissioner of
natural resources and the commissioner of transportation by March 1 of the payment year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 23.

Minnesota Statutes 2012, section 477A.12, subdivision 3, is amended to read:


Subd. 3.

Determination of appraised value.

For the purposes of this section, the
appraised value of acquired natural resources land is the purchase price deleted text beginfor the first five
years after acquisition
deleted text endnew text begin until the next six-year appraisal required under this subdivisionnew text end.
The appraised value of acquired natural resources land received as a donation is the value
determined for the commissioner of natural resources by a licensed appraiser, or the
county assessor's estimated market value if no appraisal is done. The appraised value must
be determined by the county assessor every deleted text beginfivedeleted text endnew text begin sixnew text end years deleted text beginafter the land is acquireddeleted text end.new text begin All
reappraisals shall be done in the same year as county assessors are required to assess
exempt land under section 273.18.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 24.

Minnesota Statutes 2012, section 477A.14, subdivision 1, is amended to read:


Subdivision 1.

General distribution.

Except as provided in deleted text beginsubdivision 2 or in
section 97A.061, subdivision 5
deleted text endnew text begin subdivisions 2 and 3new text end, 40 percent of the total payment to
the county shall be deposited in the county general revenue fund to be used to provide
property tax levy reduction. The remainder shall be distributed by the county in the
following priority:

(a) 64.2 centsnew text begin, new text end for each acre of county-administered other natural resources land shall
be deposited in a resource development fund to be created within the county treasury for
use in resource development, forest management, game and fish habitat improvement, and
recreational development and maintenance of county-administered other natural resources
land. Any county receiving less than $5,000 annually for the resource development fund
may elect to deposit that amount in the county general revenue fund;

(b) from the funds remaining, within 30 days of receipt of the payment to the county,
the county treasurer shall pay each organized township deleted text begin51.3 cents for each acre of acquired
natural resources land and each acre of land described in section 477A.12, subdivision 1,
paragraph (b), and 12.8 cents for each acre of other natural resources land and each acre of
land utilization project land located within its boundaries
deleted text endnew text begin ten percent of the amount received
under section 477A.12, subdivision 1, clauses (1), (2), and (5) to (7)
new text end. Payments for natural
resources lands not located in an organized township shall be deposited in the county
general revenue fund. Payments to counties and townships pursuant to this paragraph shall
be used to provide property tax levy reduction, except that of the payments for natural
resources lands not located in an organized township, the county may allocate the amount
determined to be necessary for maintenance of roads in unorganized townships. Provided
that, if the total payment to the county pursuant to section 477A.12 is not sufficient to fully
fund the distribution provided for in this clause, the amount available shall be distributed
to each township and the county general revenue fund on a pro rata basis; and

(c) any remaining funds shall be deposited in the county general revenue fund.
Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
excess shall be used to provide property tax levy reduction.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 25.

Minnesota Statutes 2012, section 477A.14, is amended by adding a
subdivision to read:


new text begin Subd. 3. new text end

new text begin Distribution for wildlife management lands and military refuge lands.
new text end

new text begin (a) The county treasurer shall allocate the payment for wildlife management land and
military game refuge land among the county, towns, and school districts on the same basis
as if the payments were taxes on the land received in the year. Payment of a town's or a
school district's allocation must be made by the county treasurer to the town or school
district within 30 days of receipt of the payment to the county. The county's share of the
payment shall be deposited in the county general revenue fund.
new text end

new text begin (b) The county treasurer of a county with a population over 39,000, but less than
42,000, in the 1950 federal census shall allocate the payment only among the towns and
school districts on the same basis as if the payments were taxes on the lands received
in the current year.
new text end

new text begin (c) If a town received a payment in calendar year 2006 or thereafter under this
subdivision, and subsequently incorporated as a city, the city shall continue to receive any
future year's allocations of wildlife land payments that would have been made to the town
had it not incorporated, provided that the payments shall terminate if the governing body
of the city passes an ordinance that prohibits hunting within the boundaries of the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 26.

Laws 2006, chapter 259, article 11, section 3, as amended by Laws 2008,
chapter 154, article 1, section 4, is amended to read:


Sec. 3. MAHNOMEN COUNTY; COUNTY, CITY, SCHOOL DISTRICT,
PROPERTY TAX REIMBURSEMENT.

Subdivision 1.

Aid appropriation.

deleted text begin$600,000deleted text endnew text begin $1,200,000new text end is appropriated annually
from the general fund to the commissioner of revenue to be used to make payments to
compensate for the loss of property tax revenue related to the trust conversion application
of the Shooting Star Casino. The commissioner shall pay the county of Mahnomen,
deleted text begin$450,000deleted text endnew text begin $900,000new text end; the city of Mahnomen, deleted text begin$80,000deleted text endnew text begin $160,000new text end; and Independent School
District No. 432, Mahnomen, deleted text begin$70,000deleted text endnew text begin $140,000new text end. The payments shall be made on July 20,
of deleted text begin2008deleted text endnew text begin 2013new text end and each subsequent year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2013 and thereafter.
new text end

Sec. 27. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2012, sections 477A.011, subdivisions 2a, 19, 29, 31, 32, 33, 36,
39, 40, 41, and 42; 477A.013, subdivisions 11 and 12; 477A.0133; and 477A.0134,
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 aids payable in calendar year
2014 and thereafter.
new text end

ARTICLE 2

PROPERTY TAX

Section 1.

Minnesota Statutes 2012, section 103B.102, subdivision 3, is amended to
read:


Subd. 3.

Evaluation and report.

The Board of Water and Soil Resources shall
evaluate performance, financial, and activity information for each local water management
entity. The board shall evaluate the entities' progress in accomplishing their adopted plans
on a regular basisnew text begin as determined by the board based on budget and operations of the local
water management entity
new text end, but not less than once every deleted text beginfivedeleted text end new text beginten new text endyears. The board shall
maintain a summary of local water management entity performance on the board's Web site.
Beginning February 1, 2008, and annually thereafter, the board shall provide an analysis
of local water management entity performance to the chairs of the house of representatives
and senate committees having jurisdiction over environment and natural resources policy.

Sec. 2.

Minnesota Statutes 2012, section 103B.335, is amended to read:


103B.335 TAX LEVY AUTHORITY.

Subdivision 1.

Local water planning and management.

The governing body of
any county, municipality, or township may levy a tax in an amount required to implement
sections 103B.301 to 103B.355new text begin or a comprehensive watershed management plan as
defined in section 103B.3363
new text end.

Subd. 2.

Priority programs; conservation and watershed districts.

A county
may levy amounts necessary to pay the reasonable deleted text beginincreaseddeleted text end costs to soil and water
conservation districts and watershed districts of administering and implementing priority
programs identified in an approved and adopted plannew text begin or a comprehensive watershed
management plan as defined in section 103B.3363
new text end.

Sec. 3.

Minnesota Statutes 2012, section 103B.3369, subdivision 5, is amended to read:


Subd. 5.

Financial assistance.

A base grant may be awarded to a county that
provides a match utilizing a water implementation tax or other local source. A water
implementation tax that a county intends to use as a match to the base grant must be
levied at a rate new text beginsufficient to generate a minimum amount new text enddetermined by the board.
The board may award performance-based grants to local units of government that are
responsible for implementing elements of applicable portions of watershed management
plans, comprehensive plans, local water management plans, or comprehensive watershed
management plans, developed or amended, adopted and approved, according to chapter
103B, 103C, or 103D. Upon request by a local government unit, the board may also
award performance-based grants to local units of government to carry out TMDL
implementation plans as provided in chapter 114D, if the TMDL implementation plan has
been incorporated into the local water management plan according to the procedures for
approving comprehensive plans, watershed management plans, local water management
plans, or comprehensive watershed management plans under chapter 103B, 103C, or
103D, or if the TMDL implementation plan has undergone a public review process.
Notwithstanding section 16A.41, the board may award performance-based grants on an
advanced basis.new text begin The fee authorized in section 40A.152 may be used as a local match
or as a supplement to state funding to accomplish implementation of comprehensive
plans, watershed management plans, local water management plans, or comprehensive
watershed management plans under chapter 103B, 103C, or 103D.
new text end

Sec. 4.

Minnesota Statutes 2012, section 103C.501, subdivision 4, is amended to read:


Subd. 4.

Cost-sharing funds.

(a) The state board shall allocate deleted text beginat least 70 percent
of
deleted text end cost-sharing funds to areas with high priority erosion, sedimentation, or water quality
problems or water quantity problems due to altered hydrology. The areas must be selected
based on deleted text beginthe statewidedeleted text end priorities established by the state board.

new text begin (b) new text endThe allocated funds must be used for conservation practices for high priority
problems identified in the comprehensive and annual work plans of the districtsnew text begin, for
the technical assistance portion of the grant funds to leverage federal or other nonstate
funds, or to address high-priority needs identified in local water management plans or
comprehensive watershed management plans
new text end.

deleted text begin (b) The remaining cost-sharing funds may be allocated to districts as follows:
deleted text end

deleted text begin (1) for technical and administrative assistance, not more than 20 percent of the
funds; and
deleted text end

deleted text begin (2) for conservation practices for lower priority erosion, sedimentation, or water
quality problems.
deleted text end

Sec. 5.

Minnesota Statutes 2012, section 103F.405, subdivision 1, is amended to read:


Subdivision 1.

Authority.

Each statutory or home rule charter city, town, or
county that has planning and zoning authority under sections 366.10 to 366.19, 394.21
to 394.37, or 462.351 to 462.365 is encouraged to adopt a soil loss ordinance. The soil
loss ordinance must use the soil loss tolerance for each soil series described in the United
States deleted text beginSoildeleted text end new text beginNatural Resources new text endConservation Service Field Office Technical Guidenew text begin, or
another method approved by the Board of Water and Soil Resources,
new text end to determine the
soil loss limits, but the soil loss limits must be attainable by the best practicable soil
conservation practice. Ordinances adopted by local governments deleted text beginwithin the metropolitan
area defined in section 473.121
deleted text end must be consistent with deleted text beginlocal water management plans
adopted under section 103B.235
deleted text endnew text begin a comprehensive plan, local water management plan, or
watershed management plan developed or amended, adopted and approved, according
to chapter 103B, 103C, or 103D
new text end.

Sec. 6.

Minnesota Statutes 2012, section 168.012, subdivision 9, is amended to read:


Subd. 9.

Manufactured homes and park trailers.

Manufactured homes and park
trailers shall not be taxed as motor vehicles using the public streets and highways and shall
be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
section 273.125, manufactured homes and park trailers shall be taxed as personal property.
The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for
tax exemption shall be inapplicable to manufactured homes and park trailers, except
such manufactured homes as are held by a licensed dealer new text beginor limited dealer, as defined
in section 327B.04,
new text endand exempted as inventorynew text begin under subdivision 9anew text end. Travel trailers not
conspicuously displaying current registration plates on the property tax assessment date
shall be taxed as manufactured homes if occupied as human dwelling places.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
to read:


new text begin Subd. 9a. new text end

new text begin Manufactured home as dealer inventory. new text end

new text begin Manufactured homes as
defined in section 327.31, subdivision 6, shall be considered as dealer inventory, on the
January 2 assessment date, if the home:
new text end

new text begin (1) is listed as inventory and held by a licensed or limited dealer;
new text end

new text begin (2) is unoccupied and not available for rent;
new text end

new text begin (3) may or may not be permanently connected to utilities when located in a
manufactured park; and
new text end

new text begin (4) may or may not be temporarily connected to utilities when located at a dealer's
sales center.
new text end

new text begin The exemption under this subdivision is allowable for up to five assessment years after
the date a home is initially claimed as dealer inventory.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 8.

new text begin [270C.9901] ASSESSOR ACCREDITATION.
new text end

new text begin Every individual that appraises or physically inspects real property for the purpose of
determining its valuation or classification for property tax purposes must obtain licensure
as an accredited assessor from the Minnesota State Board of Assessors by July 1, 2017, or
by the time the individual is licensed as a certified assessor, whichever is later.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning January 1, 2014.
new text end

Sec. 9.

Minnesota Statutes 2012, section 272.02, subdivision 10, is amended to read:


Subd. 10.

Personal property used for pollution control.

Personal property used
primarily for the abatement and control of air, water, or land pollution is exempt to the
extent that it is so used, deleted text beginand realdeleted text endnew text begin but only if it is not required to be installed by a standard,
rule, criteria, guideline, policy, or order of the Minnesota Pollution Control Agency or if it
is part of a system for the abatement of pollution that was not required to be installed by
a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution Control
Agency when it was originally installed. Real
new text end property is exempt if it is used primarily for
abatement and control of air, water, or land pollution as part of an agricultural operation,
as a part of a centralized treatment and recovery facility operating under a permit
issued by the Minnesota Pollution Control Agency pursuant to chapters 115 and 116
and Minnesota Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a
wastewater treatment facility and for the treatment, recovery, and stabilization of metals,
oils, chemicals, water, sludges, or inorganic materials from hazardous industrial wastes,
or as part of an electric generation system. For purposes of this subdivision, personal
property includes ponderous machinery and equipment used in a business or production
activity that at common law is considered real property.

Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of
air, water, or land pollution shall file an application with the commissioner of revenue.
The Minnesota Pollution Control Agency shall upon request of the commissioner furnish
information and advice to the commissioner.

The information and advice furnished by the Minnesota Pollution Control Agency
must include statements as to whether the equipment, device, or real property meets
a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution Control
Agency, and whether the equipment, device, or real property is installed or operated
in accordance with it. On determining that property qualifies for exemption, the
commissioner shall issue an order exempting the property from taxation. The equipment,
device, or real property shall continue to be exempt from taxation as long as the order
issued by the commissioner remains in effect.

Sec. 10.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 98. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) was classified as 3a under section 273.13, subdivision 24, for taxes payable
in 2013;
new text end

new text begin (2) is located in a city of the first class with a population greater than 300,000 as of
the 2010 federal census;
new text end

new text begin (3) was, on January 2, 2012, and for the current assessment, is owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end

new text begin (4) is used exclusively for tribal purposes or institutions of purely public charity as
defined in subdivision 7.
new text end

new text begin (b) For purposes of this subdivision, a "tribal purpose" means a public purpose
as defined in subdivision 8 and includes noncommercial tribal government activities.
Property that qualifies for the exemption under this subdivision is limited to no more than
two contiguous parcels and structures that do not exceed in the aggregate 20,000 square
feet. Property acquired for single-family housing, market-rate apartments, agricultural, or
forestry does not qualify for this exemption. The exemption created by this subdivision
expires with taxes payable in 2024.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 11.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 99. new text end

new text begin Electric generation facility; personal property. new text end

new text begin (a) Notwithstanding
subdivision 9, clause (a), and section 453.54, subdivision 20, attached machinery and
other personal property which is part of an electric generation facility that exceeds five
megawatts of installed capacity and meets the requirements of this subdivision is exempt.
At the time of construction, the facility must be:
new text end

new text begin (1) designed to utilize natural gas as a primary fuel;
new text end

new text begin (2) owned and operated by a municipal power agency as defined in section 453.52,
subdivision 8;
new text end

new text begin (3) designed to utilize reciprocating engines paired with generators to produce
electrical power;
new text end

new text begin (4) located within the service territory of a municipal power agency's electrical
municipal utility that serves load exclusively in a metropolitan county as defined in
section 473.121, subdivision 4; and
new text end

new text begin (5) designed to connect directly with a municipality's substation.
new text end

new text begin (b) Construction of the facility must be commenced after June 1, 2013, and before
June 1, 2017. 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 assessment year 2013, taxes
payable in 2014, and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2012, section 272.025, subdivision 1, is amended to read:


Subdivision 1.

Statement of exemption.

(a) Except in the case of property owned
by the state of Minnesota or any political subdivision thereof, and property exempt from
taxation under section 272.02, subdivisions 9, 10, 13, 15, 18, 20, and 22 to 25, and at
the times provided in subdivision 3, a taxpayer claiming an exemption from taxation
on property described in section 272.02, subdivisions 1 to 33, must file a statement of
exemption with the assessor of the assessment district in which the property is located.

(b) A taxpayer claiming an exemption from taxation on property described in section
272.02, subdivision 10, must file a statement of exemption with the commissioner of
revenue,new text begin and with the assessor of the assessment district in which the property is located,
new text end on or before February 15 of each year for which the taxpayer claims an exemption.

(c) In case of sickness, absence or other disability or for good cause, the assessor
or the commissioner may extend the time for filing the statement of exemption for a
period not to exceed 60 days.

(d) The commissioner of revenue shall prescribe the form and contents of the
statement of exemption.

Sec. 13.

Minnesota Statutes 2012, section 273.117, is amended to read:


273.117 CONSERVATION PROPERTY TAX VALUATION.

The value of real property which is subject to a conservation restriction or easement
deleted text beginmay be adjusteddeleted text endnew text begin shall not be reducednew text end by the assessor if:

(a) the restriction or easement is for a conservation purpose as defined in section
84.64, subdivision 2, and is recorded on the property;new text begin and
new text end

(b) the property is being used in accordance with the terms of the conservation
restriction or easement.

new text begin This section does not apply to (1) conservation restrictions or easements covering
riparian buffers along lakes, rivers, and streams that are used for water quantity or quality
control; or (2) parcels of land in excess of 1,920 acres that allow public motorized access.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 and
thereafter, and for taxes payable in 2014 and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2012, section 273.124, subdivision 14, is amended to read:


Subd. 14.

Agricultural homesteads; special provisions.

(a) Real estate of less than
ten acres that is the homestead of its owner must be classified as class 2a under section
273.13, subdivision 23, paragraph (a), if:

(1) the parcel on which the house is located is contiguous on at least two sides to (i)
agricultural land, (ii) land owned or administered by the United States Fish and Wildlife
Service, or (iii) land administered by the Department of Natural Resources on which in
lieu taxes are paid under sections 477A.11 to 477A.14;

(2) its owner also owns a noncontiguous parcel of agricultural land that is at least
20 acres;

(3) the noncontiguous land is located not farther than four townships or cities, or a
combination of townships or cities from the homestead; and

(4) the agricultural use value of the noncontiguous land and farm buildings is equal
to at least 50 percent of the market value of the house, garage, and one acre of land.

Homesteads initially classified as class 2a under the provisions of this paragraph shall
remain classified as class 2a, irrespective of subsequent changes in the use of adjoining
properties, as long as the homestead remains under the same ownership, the owner owns a
noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use
value qualifies under clause (4). Homestead classification under this paragraph is limited
to property that qualified under this paragraph for the 1998 assessment.

deleted text begin (b)(i) Agricultural property shall be classified as the owner's homestead, to the same
extent as other agricultural homestead property, if all of the following criteria are met:
deleted text end

deleted text begin (1) the agricultural property consists of at least 40 acres including undivided
government lots and correctional 40's;
deleted text end

deleted text begin (2) the owner, the owner's spouse, or a grandchild, child, sibling, or parent of the
owner or of the owner's spouse, is actively farming the agricultural property, either on the
person's own behalf as an individual or on behalf of a partnership operating a family farm,
family farm corporation, joint family farm venture, or limited liability company of which
the person is a partner, shareholder, or member;
deleted text end

deleted text begin (3) both the owner of the agricultural property and the person who is actively
farming the agricultural property under clause (2), are Minnesota residents;
deleted text end

deleted text begin (4) neither the owner nor the spouse of the owner claims another agricultural
homestead in Minnesota; and
deleted text end

deleted text begin (5) neither the owner nor the person actively farming the agricultural property lives
farther than four townships or cities, or a combination of four townships or cities, from the
agricultural property, except that if the owner or the owner's spouse is required to live in
employer-provided housing, the owner or owner's spouse, whichever is actively farming
the agricultural property, may live more than four townships or cities, or combination of
four townships or cities from the agricultural property.
deleted text end

deleted text begin The relationship under this paragraph may be either by blood or marriage.
deleted text end

deleted text begin (ii) Agricultural property held by a trustee under a trust is eligible for agricultural
homestead classification under this paragraph if the qualifications in clause (i) are met,
except that "owner" means the grantor of the trust.
deleted text end

deleted text begin (iii) Property containing the residence of an owner who owns qualified property
under clause (i) shall be classified as part of the owner's agricultural homestead, if that
property is also used for noncommercial storage or drying of agricultural crops.
deleted text end

deleted text begin (iv) As used in this paragraph, "agricultural property" means class 2a property and
any class 2b property that is contiguous to and under the same ownership as the class 2a
property.
deleted text end

deleted text begin (c)deleted text endnew text begin (b)new text end Noncontiguous land shall be included as part of a homestead under section
273.13, subdivision 23, paragraph (a), only if the homestead is classified as class 2a
and the detached land is located in the same township or city, or not farther than four
townships or cities or combination thereof from the homestead. Any taxpayer of these
noncontiguous lands must notify the county assessor that the noncontiguous land is part of
the taxpayer's homestead, and, if the homestead is located in another county, the taxpayer
must also notify the assessor of the other county.

deleted text begin (d)deleted text endnew text begin (c)new text end Agricultural land used for purposes of a homestead and actively farmed by a
person holding a vested remainder interest in it must be classified as a homestead under
section 273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a,
any other dwellings on the land used for purposes of a homestead by persons holding
vested remainder interests who are actively engaged in farming the property, and up to
one acre of the land surrounding each homestead and reasonably necessary for the use of
the dwelling as a home, must also be assessed class 2a.

deleted text begin (e)deleted text endnew text begin (d)new text end Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain
classified as agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the April 1997 floods;

(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman,
or Wilkin;

(3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 1997 assessment year and continue to be used
for agricultural purposes;

(4) the dwelling occupied by the owner is located in Minnesota and is within 30
miles of one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to the 1997
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in dwelling. Further notifications to the assessor are not
required if the property continues to meet all the requirements in this paragraph and any
dwellings on the agricultural land remain uninhabited.

deleted text begin (f) Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain
classified agricultural homesteads for subsequent assessments if:
deleted text end

deleted text begin (1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by a March 29, 1998, tornado;
deleted text end

deleted text begin (2) the property is located in the county of Blue Earth, Brown, Cottonwood,
LeSueur, Nicollet, Nobles, or Rice;
deleted text end

deleted text begin (3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 1998 assessment year;
deleted text end

deleted text begin (4) the dwelling occupied by the owner is located in this state and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
deleted text end

deleted text begin (5) the owner notifies the county assessor that the relocation was due to a March 29,
1998, tornado, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the
owner must notify the assessor by December 1, 1998. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph
and any dwellings on the agricultural land remain uninhabited.
deleted text end

deleted text begin (g) Agricultural property of a family farm corporation, joint family farm venture,
family farm limited liability company, or partnership operating a family farm as described
under subdivision 8 shall be classified homestead, to the same extent as other agricultural
homestead property, if all of the following criteria are met:
deleted text end

deleted text begin (1) the property consists of at least 40 acres including undivided government lots
and correctional 40's;
deleted text end

deleted text begin (2) a shareholder, member, or partner of that entity is actively farming the
agricultural property;
deleted text end

deleted text begin (3) that shareholder, member, or partner who is actively farming the agricultural
property is a Minnesota resident;
deleted text end

deleted text begin (4) neither that shareholder, member, or partner, nor the spouse of that shareholder,
member, or partner claims another agricultural homestead in Minnesota; and
deleted text end

deleted text begin (5) that shareholder, member, or partner does not live farther than four townships or
cities, or a combination of four townships or cities, from the agricultural property.
deleted text end

deleted text begin Homestead treatment applies under this paragraph for property leased to a family
farm corporation, joint farm venture, limited liability company, or partnership operating a
family farm if legal title to the property is in the name of an individual who is a member,
shareholder, or partner in the entity.
deleted text end

deleted text begin (h)deleted text endnew text begin (e)new text end To be eligible for the special agricultural homestead under this subdivision,
an initial full application must be submitted to the county assessor where the property is
located. Owners and the persons who are actively farming the property shall be required
to complete only a one-page abbreviated version of the application in each subsequent
year provided that none of the following items have changed since the initial application:

(1) the day-to-day operation, administration, and financial risks remain the same;

(2) the owners and the persons actively farming the property continue to live within
the four townships or city criteria and are Minnesota residents;

(3) the same operator of the agricultural property is listed with the Farm Service
Agency;

(4) a Schedule F or equivalent income tax form was filed for the most recent year;

(5) the property's acreage is unchanged; and

(6) none of the property's acres have been enrolled in a federal or state farm program
since the initial application.

The owners and any persons who are actively farming the property must include
the appropriate Social Security numbers, and sign and date the application. If any of the
specified information has changed since the full application was filed, the owner must
notify the assessor, and must complete a new application to determine if the property
continues to qualify for the special agricultural homestead. The commissioner of revenue
shall prepare a standard reapplication form for use by the assessors.

deleted text begin (i)deleted text endnew text begin (f)new text end Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain
classified agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by the August 2007 floods;

(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted,
Steele, Wabasha, or Winona;

(3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 2007 assessment year;

(4) the dwelling occupied by the owner is located in this state and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to the August
2007 floods, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the
owner must notify the assessor by December 1, 2008. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph
and any dwellings on the agricultural land remain uninhabited.

deleted text begin (j) Agricultural land and buildings that were class 2a homestead property under
section 273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain
classified as agricultural homesteads for subsequent assessments if:
deleted text end

deleted text begin (1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the March 2009 floods;
deleted text end

deleted text begin (2) the property is located in the county of Marshall;
deleted text end

deleted text begin (3) the agricultural land and buildings remain under the same ownership for the
current assessment year as existed for the 2008 assessment year and continue to be used
for agricultural purposes;
deleted text end

deleted text begin (4) the dwelling occupied by the owner is located in Minnesota and is within 50
miles of one of the parcels of agricultural land that is owned by the taxpayer; and
deleted text end

deleted text begin (5) the owner notifies the county assessor that the relocation was due to the 2009
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in dwelling. Further notifications to the assessor are not
required if the property continues to meet all the requirements in this paragraph and any
dwellings on the agricultural land remain uninhabited.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015 and
thereafter.
new text end

Sec. 15.

Minnesota Statutes 2012, section 273.124, subdivision 21, is amended to read:


Subd. 21.

Trust property; homestead.

Real or personal property held by a trustee
under a trust is eligible for classification as homestead property if the property satisfies the
requirements of paragraph (a), (b), (c), or (d).

(a) The grantor or surviving spouse of the grantor of the trust occupies and uses the
property as a homestead.

(b) A relative or surviving relative of the grantor who meets the requirements
of subdivision 1, paragraph (c), in the case of residential real estate; or subdivision 1,
paragraph (d), in the case of agricultural property, occupies and uses the property as
a homestead.

(c) A family farm corporation, joint farm venture, limited liability company, or
partnership operating a family farm in which the grantor or the grantor's surviving spouse
is a shareholder, member, or partner rents the property; and, either (1) a shareholder,
member, or partner of the corporation, joint farm venture, limited liability company, or
partnership occupies and uses the property as a homesteaddeleted text begin; or (2) the property is at least
40 acres, including undivided government lots and correctional 40's, and a shareholder,
member, or partner of the tenant-entity is actively farming the property on behalf of the
corporation, joint farm venture, limited liability company, or partnership
deleted text end.

(d) A person who has received homestead classification for property taxes payable in
2000 on the basis of an unqualified legal right under the terms of the trust agreement to
occupy the property as that person's homestead and who continues to use the property as
a homesteaddeleted text begin; or, a person who received the homestead classification for taxes payable
in 2005 under paragraph (c) who does not qualify under paragraph (c) for taxes payable
in 2006 or thereafter but who continues to qualify under paragraph (c) as it existed for
taxes payable in 2005
deleted text end.

For purposes of this subdivision, "grantor" is defined as the person creating or
establishing a testamentary, inter Vivos, revocable or irrevocable trust by written
instrument or through the exercise of a power of appointment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2015 and
thereafter.
new text end

Sec. 16.

Minnesota Statutes 2012, section 273.128, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Determination of property tax maximum. new text end

new text begin (a) Property taxes on the
portion of a rental property certified as class 4d may not exceed ten percent of the gross
potential rent for the calendar year in which an application is filed for the units that qualify
for certification under this section. "Gross potential rent" means the maximum annual rent
the owner of a property is authorized to charge for rental housing units subject to a legally
binding rent restriction agreement, assuming that all of the units are occupied at all times.
The Housing Finance Agency will adjust gross potential rent annually to the extent of and
in accordance with changes in the rent restrictions set forth in the rent restriction agreement.
new text end

new text begin (b) In order to determine the gross potential rent for a rental property, a separate
application must be filed with the Housing Finance Agency by March 31 of the assessment
year to establish the maximum property taxes for the portion of a property certified under
this section. In addition to the information required in subdivision 2, the application
under this subdivision must include a true and correct copy of any regulatory agreements
or other documents establishing the rent restrictions for the units eligible for class 4d
classification, unless such documentation was provided to the Housing Finance Agency
in a previous year and the owner certifies that the rent restrictions have not changed.
The Housing Finance Agency may charge an application fee approximately equal to the
costs of determining the gross potential rent for the property, any annual adjustments and
processing, and reviewing the application. The applicant must pay the application fee to
the Housing Finance Agency for deposit in the housing development fund. The application
fee under this subdivision is in addition to the application fee under subdivision 2.
new text end

new text begin (c) By June 1 of each assessment year, the Housing Finance Agency must certify to
the appropriate county or city assessors, the specific properties that are qualified for the
maximum property tax limitation and the amount of the annual gross potential rent for the
units in the building that qualify for class 4d certification. The auditor shall calculate the
maximum property tax for the units that qualify based on the certification from the Housing
Finance Agency for taxes payable the year following the assessment year certification.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2015.
new text end

Sec. 17.

Minnesota Statutes 2012, section 273.1398, subdivision 4, is amended to read:


Subd. 4.

Disparity reduction credit.

(a) Beginning with taxes payable in 1989,
class 4a and class 3a property qualifies for a disparity reduction credit if: (1) the property
is located in a border city that has an enterprise zone, as defined in section 469.166; (2)
the property is located in a city with a population greater than 2,500 and less than 35,000
according to the 1980 decennial census; (3) the city is adjacent to a city in another state or
immediately adjacent to a city adjacent to a city in another state; and (4) the adjacent city
in the other state has a population of greater than 5,000 and less than 75,000 according to
the 1980 decennial census.

(b) The credit is an amount sufficient to reduce (i) the taxes levied on class 4a
property to deleted text begin2.3deleted text endnew text begin 1.9new text end percent of the property's market value and (ii) the tax on class 3a
property to deleted text begin2.3deleted text endnew text begin 1.9new text end percent of market value.

(c) The county auditor shall annually certify the costs of the credits to the
Department of Revenue. The department shall reimburse local governments for the
property taxes forgone as the result of the credits in proportion to their total levies.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 18.

Minnesota Statutes 2012, 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 is $592,000,000 for taxes payable in
2002. For taxes payable in subsequent yearsnew text begin on seasonal residential recreational propertynew text end,
the levy base amount is increased each year by multiplying the levy base amount fornew text begin that
class of property for
new text end 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. new text beginFor taxes payable in 2014 and subsequent years
on commercial-industrial property, the tax is imposed under this subdivision at the rate
of the tax imposed under this subdivision for taxes payable in 2002.
new text endThe 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 rate 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 for taxes payable in 2014 and
thereafter.
new text end

Sec. 19.

Minnesota Statutes 2012, 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, except for deleted text beginelectric generation
attached machinery under class 3 and
deleted text end property 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 EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 20.

Minnesota Statutes 2012, section 279.37, subdivision 1a, is amended to read:


Subd. 1a.

Class 3a property.

(a) The delinquent taxes upon a parcel of property
which was classified class 3a, for the previous year's assessment deleted text beginand had a total market
value of $500,000 or less for that same assessment
deleted text end shall be eligible to be composed into a
confession of judgmentnew text begin with the approval of the county auditornew text end. Property qualifying under
this subdivision shall be subject to the same provisions as provided in this section except
as provided in paragraphs (b) to deleted text begin(d)deleted text endnew text begin (f)new text end.

(b) Current year taxes and penalty due at the time the confession of judgment
is entered must be paid.

(c) The down payment must include all special assessments due in the current tax
year, all delinquent special assessments, and 20 percent of the ad valorem tax, penalties,
and interest accrued against the parcel. The balance remaining is payable in four equal
annual installments.new text begin A municipality as defined in section 429.011, cities of the first class,
and other special assessment authorities, who have certified special assessments against
any parcel of property, may, through resolution, waive the requirement of payment of all
current and delinquent special assessments at the time the confession is entered. If the
municipality, city, or authority grants the waiver, 100 percent of all current year taxes,
special assessments, and penalties due at the time, along with 20 percent of all delinquent
taxes, special assessments, penalties, interest, and fees must be paid. The balance
remaining shall be subject to and included in the installment plan.
new text end

new text begin (d) When there are current and delinquent special assessments certified and billed
against a parcel, the assessment authority or municipality as defined in section 429.011
may abate under section 375.192, subdivision 2, all special assessments and the penalty
and interest affiliated with the special assessments, and reassess the special assessments,
penalties, and interest accrued thereon, under section 429.071, subdivision 2. The
municipality shall notify the county auditor of its intent to reassess as a precondition
to the entry of the confession of judgment. Upon the notice to abate and reassess, the
municipality shall, through resolution, notify the county auditor to remove all current
and delinquent special assessments and the accrued penalty and interest on the special
assessments, and the payment of all or a portion of the current and delinquent assessments
shall not be required as part of the down payment due at the time the confession of
judgment is entered in accordance with paragraph (c).
new text end

deleted text begin (d)deleted text endnew text begin (e)new text end The amounts entered in judgment bear interest at the rate provided in section
279.03, subdivision 1a, commencing with the date the judgment is entered. The interest
rate is subject to change each year on the unpaid balance in the manner provided in section
279.03, subdivision 1a.

new text begin (f) The county auditor may require conditions on properties including, but not
limited to, environmental remediation action plan requirements, restrictions, or covenants,
when considering a request for approval of eligibility for composition into a confession of
judgment for delinquent taxes upon a parcel of property which was classified class 3a, for
the previous year's assessment.
new text end

Sec. 21.

Minnesota Statutes 2012, section 279.37, subdivision 2, is amended to read:


Subd. 2.

Installment payments.

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 Minnesota Statutes 1941, sections 278.01 to 278.13, 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. new text beginUnless the
property is subject to subdivision 1a,
new text endwith the offer, the owner shallnew text begin (i)new text end tender one-tenth of
the amount of the delinquent taxes, costs, penalty, and interest, and deleted text beginshalldeleted text endnew text begin (ii)new text end 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. 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 new text beginor one-fifth new text endof the amount of the taxes, costs, penalty, and interest stated above.
I agree to pay the balance of the judgment in ninenew text begin or fournew text end 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 Minnesota Statutes, sections 278.01 to 278.13.

Dated .............., ......."

Sec. 22.

Minnesota Statutes 2012, section 281.14, is amended to read:


281.14 EXPIRATION OF TIME FOR REDEMPTION.

The time for redemption from any tax sale, whether made to the state or to a private
person, shall not expire until notice of expiration of redemption, as provided in section
deleted text begin281.13deleted text endnew text begin 281.17new text end, shall have been given.

Sec. 23.

Minnesota Statutes 2012, section 281.17, is amended to read:


281.17 PERIOD FOR REDEMPTION.

Except for properties for which the period of redemption has been limited under
sections 281.173 and 281.174, the following periods for redemption apply.

The period of redemption for all lands sold to the state at a tax judgment sale shall
be three years from the date of sale to the state of Minnesota deleted text beginif the land is within an
incorporated area unless it is: (a) nonagricultural homesteaded land as defined in section
273.13, subdivision 22; (b) homesteaded agricultural land as defined in section 273.13,
subdivision 23
, paragraph (a); or (c) seasonal residential recreational land as defined in
section 273.13, subdivision 22, paragraph (c), or 25, paragraph (d), clause (1), for which
the period of redemption is five years from the date of sale to the state of Minnesota
deleted text end.

The period of redemption for homesteaded lands as defined in section 273.13,
subdivision 22
, located in a targeted neighborhood as defined in Laws 1987, chapter 386,
article 6, section 4, and sold to the state at a tax judgment sale is three years from the date
of sale. The period of redemption for all lands located in a targeted neighborhood as
defined in Laws 1987, chapter 386, article 6, section 4, except (1) homesteaded lands as
defined in section 273.13, subdivision 22, and (2) for periods of redemption beginning
after June 30, 1991, but before July 1, 1996, lands located in the Loring Park targeted
neighborhood on which a notice of lis pendens has been served, and sold to the state at a
tax judgment sale is one year from the date of sale.

The period of redemption for all real property constituting a mixed municipal solid
waste disposal facility that is a qualified facility under section 115B.39, subdivision 1, is
one year from the date of the sale to the state of Minnesota.

deleted text begin The period of redemption for all other lands sold to the state at a tax judgment
sale shall be five years from the date of sale, except that the period of redemption for
nonhomesteaded agricultural land as defined in section 273.13, subdivision 23, paragraph
(b), shall be two years from the date of sale if at that time that property is owned by a
person who owns one or more parcels of property on which taxes are delinquent, and the
delinquent taxes are more than 25 percent of the prior year's school district levy.
deleted text end

Sec. 24.

Minnesota Statutes 2012, section 290A.03, subdivision 3, is amended to read:


Subd. 3.

Income.

(1) "Income" means the sum of the following:

(a) federal adjusted gross income as defined in the Internal Revenue Code; and

(b) the sum of the following amounts to the extent not included in clause (a):

(i) all nontaxable income;

(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;

(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;

(iv) cash public assistance and relief;

(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;

(vi) interest received from the federal or a state government or any instrumentality
or political subdivision thereof;

(vii) workers' compensation;

(viii) nontaxable strike benefits;

(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;

(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;

(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;

(xii) nontaxable scholarship or fellowship grants;

(xiii) the amount of deduction allowed under section 199 of the Internal Revenue
Code;

(xiv) the amount of deduction allowed under section 220 or 223 of the Internal
Revenue Code;

(xv) the amount of tuition expenses required to be added to income under section
290.01, subdivision 19a, clause (12);

(xvi) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code; and

(xvii) unemployment compensation.

In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected
in the fiscal year ending in the calendar year. Federal adjusted gross income shall 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.

(2) "Income" does not include:

(a) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;

(b) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;

(c) surplus food or other relief in kind supplied by a governmental agency;

(d) relief granted under this chapter;

(e) child support payments received under a temporary or final decree of dissolution
or legal separation; or

(f) 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.

(3) deleted text beginThe sum of the following amounts may be subtracted from incomedeleted text endnew text begin A claimant,
other than one who has rent constituting property taxes, may subtract from income the
sum of the following amounts
new text end:

(a) for the claimant's first dependent, the exemption amount multiplied by 1.4;

(b) for the claimant's second dependent, the exemption amount multiplied by 1.3;

(c) for the claimant's third dependent, the exemption amount multiplied by 1.2;

(d) for the claimant's fourth dependent, the exemption amount multiplied by 1.1;

(e) for the claimant's fifth dependent, the exemption amount; and

(f) if the claimant or claimant's spouse new text beginwho occupies the homestead new text endwas disabled
or attained the age of 65 on or before December 31 of the year for which the taxes were
levied or rent paid, the exemption amount.

new text begin (4) A claimant who has rent constituting property taxes may subtract from income
the sum of the following amounts:
new text end

new text begin (a) for the claimant's first dependent, the exemption amount multiplied by 1.5;
new text end

new text begin (b) for the claimant's second dependent, the exemption amount multiplied by 1.4;
new text end

new text begin (c) for the claimant's third dependent, the exemption amount multiplied by 1.3;
new text end

new text begin (d) for the claimant's fourth dependent, the exemption amount multiplied by 1.2;
new text end

new text begin (e) for the claimant's fifth dependent, the exemption amount multiplied by 1.1;
new text end

new text begin (f) if the claimant was disabled or attained the age of 65 on or before December 31
of the year for which the rent constituting property taxes was paid, the exemption amount
times 1.5; and
new text end

new text begin (g) if the claimant's spouse who occupies the homestead was disabled or attained the
age of 65 on or before December 31 of the year for which the rent constituting property
taxes were paid, the exemption amount.
new text end

For purposes of this subdivision, the "exemption amount" means the exemption
amount under section 151(d) of the Internal Revenue Code for the taxable year for which
the income is reported.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on rent
constituting property taxes paid after December 31, 2012.
new text end

Sec. 25.

Minnesota Statutes 2012, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to
be paid by the claimant of the remaining amount of rent constituting property taxes. The
state refund equals the amount of rent constituting property taxes that remain, up to the
maximum state refund amount shown below.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum
State
Refund
$0 to deleted text begin3,589
deleted text endnew text begin4,910
new text end
1.0 percent
5 percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 3,590 to 4,779
deleted text end new text begin 4,911 to 6,530
new text end
1.0 percent
deleted text begin10
deleted text endnew text begin5new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 4,780 to 5,969
deleted text end new text begin 6,531 to 8,160
new text end
1.1 percent
deleted text begin10
deleted text endnew text begin5new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 5,970 to 8,369
deleted text end new text begin 8,161 to 11,440
new text end
1.2 percent
deleted text begin10
deleted text endnew text begin5new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 8,370 to 10,759
deleted text end new text begin 11,441 to 14,710
new text end
1.3 percent
deleted text begin15
deleted text endnew text begin10new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 10,760 to 11,949
deleted text end new text begin 14,711 to 16,340
new text end
1.4 percent
deleted text begin15
deleted text endnew text begin10new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 11,950 to 13,139
deleted text end new text begin 16,341 to 17,960
new text end
1.4 percent
deleted text begin20
deleted text endnew text begin15new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 13,140 to 15,539
deleted text end new text begin 17,961 to 21,240
new text end
1.5 percent
deleted text begin20
deleted text endnew text begin15new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 15,540 to 16,729
deleted text end new text begin 21,241 to 22,870
new text end
1.6 percent
deleted text begin20
deleted text endnew text begin15new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 16,730 to 17,919
deleted text end new text begin 22,871 to 24,500
new text end
1.7 percent
deleted text begin25
deleted text endnew text begin20new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 17,920 to 20,319
deleted text end new text begin 24,501 to 27,780
new text end
1.8 percent
deleted text begin25
deleted text endnew text begin20new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 20,320 to 21,509
deleted text end new text begin 27,781 to 29,400
new text end
1.9 percent
deleted text begin30
deleted text endnew text begin25new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 21,510 to 22,699
deleted text end new text begin 29,401 to 31,030
new text end
2.0 percent
deleted text begin30
deleted text endnew text begin25new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 22,700 to 23,899
deleted text end new text begin 31,031 to 32,670
new text end
2.2 percent
deleted text begin30
deleted text endnew text begin25new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 23,900 to 25,089
deleted text end new text begin 32,671 to 34,300
new text end
2.4 percent
deleted text begin30
deleted text endnew text begin25new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 25,090 to 26,289
deleted text end new text begin 34,301 to 35,940
new text end
2.6 percent
deleted text begin35
deleted text endnew text begin30new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 26,290 to 27,489
deleted text end new text begin 35,941 to 37,580
new text end
2.7 percent
deleted text begin35
deleted text endnew text begin30new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 27,490 to 28,679
deleted text end new text begin 37,581 to 39,200
new text end
2.8 percent
deleted text begin35
deleted text endnew text begin30new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 28,680 to 29,869
deleted text end new text begin 39,201 to 40,830
new text end
2.9 percent
deleted text begin40
deleted text endnew text begin35new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 29,870 to 31,079
deleted text end new text begin 40,831 to 42,490
new text end
3.0 percent
deleted text begin40
deleted text endnew text begin35new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 31,080 to 32,269
deleted text end new text begin 42,491 to 44,110
new text end
3.1 percent
deleted text begin40
deleted text endnew text begin35new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 32,270 to 33,459
deleted text end new text begin 44,111 to 45,740
new text end
3.2 percent
deleted text begin40
deleted text endnew text begin35new text end percent
$
deleted text begin 1,190
deleted text end new text begin 1,790
new text end
deleted text begin 33,460 to 34,649
deleted text end new text begin 45,741 to 47,370
new text end
3.3 percent
deleted text begin45
deleted text endnew text begin40new text end percent
$
deleted text begin 1,080
deleted text end new text begin 1,630
new text end
deleted text begin 34,650 to 35,849
deleted text end new text begin 47,371 to 49,010
new text end
3.4 percent
deleted text begin45
deleted text endnew text begin40new text end percent
$
deleted text begin 960
deleted text end new text begin 1,440
new text end
deleted text begin 35,850 to 37,049
deleted text end new text begin 49,011 to 50,650
new text end
3.5 percent
deleted text begin45
deleted text endnew text begin40new text end percent
$
deleted text begin 830
deleted text end new text begin 1,240
new text end
deleted text begin 37,050 to 38,239
deleted text end new text begin 50,651 to 52,270
new text end
3.5 percent
deleted text begin50
deleted text endnew text begin45new text end percent
$
deleted text begin 720
deleted text end new text begin 1,080
new text end
deleted text begin 38,240 to 39,439
deleted text end new text begin 52,271 to 53,910
new text end
3.5 percent
deleted text begin50
deleted text endnew text begin45new text end percent
$
deleted text begin 600
deleted text end new text begin 900
new text end
deleted text begin 38,440 to 40,629
deleted text end new text begin 53,911 to 55,540
new text end
3.5 percent
deleted text begin50
deleted text endnew text begin45new text end percent
$
deleted text begin 360
deleted text end new text begin 540
new text end
deleted text begin 40,630 to 41,819
deleted text end new text begin 55,541 to 57,170
new text end
3.5 percent
deleted text begin50
deleted text endnew text begin45new text end percent
$
deleted text begin 120
deleted text end new text begin 180
new text end

The payment made to a claimant is the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin$41,820 or
deleted text end morenew text begin than $57,170new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on rent
constituting property taxes paid after December 31, 2012.
new text end

Sec. 26.

Minnesota Statutes 2012, section 290A.04, subdivision 4, is amended to read:


Subd. 4.

Inflation adjustment.

(a) Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
The commissioner shall make the inflation adjustments in accordance with section 1(f) of
the Internal Revenue Code, except that for purposes of this subdivision the percentage
increase shall be determined as provided in this subdivision.

(b) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2 for inflation, the percentage increase shall be determined from
the year ending on June 30, 2011, to the year ending on June 30 of the year preceding that
in which the refund is payable.

(c) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2a for inflation, the percentage increase shall be determined
from the year ending on June 30, deleted text begin2000deleted text endnew text begin 2013new text end, to the year ending on June 30 of the year
preceding that in which the refund is payable.

(d) The commissioner shall use the appropriate percentage increase to annually
adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
inflation without regard to whether or not the income tax brackets are adjusted for inflation
in that year. The commissioner shall round the thresholds and the maximum amounts,
as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
round it up to the next $10 amount.

(e) The commissioner shall annually announce the adjusted refund schedule at the
same time provided under section 290.06. 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 beginning with refunds based on
rent paid after December 31, 2013.
new text end

Sec. 27.

Minnesota Statutes 2012, section 290C.02, subdivision 6, is amended to read:


Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20
contiguous acres for which the owner has implemented a forest management plan that was
prepared or updated within the past ten years by an approved plan writer. For purposes of
this subdivision, acres are considered to be contiguous even if they are separated by a road,
waterway, railroad track, or other similar intervening property. At least 50 percent of the
contiguous acreage must meet the definition of forest land in section 88.01, subdivision
7
. For the purposes of sections 290C.01 to 290C.11, forest land does not include (i)
land used for residential or agricultural purposes, (ii) land enrolled in the reinvest in
Minnesota program, a state or federal conservation reserve or easement reserve program
under sections 103F.501 to 103F.531, the Minnesota agricultural property tax law under
section 273.111, or land subject to agricultural land preservation controls or restrictions
as defined in section 40A.02 or under the Metropolitan Agricultural Preserves Act under
chapter 473H, deleted text beginordeleted text end (iii) new text beginland exceeding 60,000 acres that is subject to a single conservation
easement funded under section 97A.056 or a comparable permanent easement conveyed
to a governmental nonprofit entity; or (iv) any land that becomes subject to a conservation
easement funded under section 97A.056 or a comparable permanent easement conveyed to
a governmental or nonprofit entity after the effective date of this act; or (v)
new text endland improved
with a structure, pavement, sewer, campsite, or any road, other than a township road, used
for purposes not prescribed in the forest management plan.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 28.

Minnesota Statutes 2012, section 290C.03, is amended to read:


290C.03 ELIGIBILITY REQUIREMENTS.

(a) Land may be enrolled in the sustainable forest incentive program under this
chapter if all of the following conditions are met:

(1) the land consists of at least 20 contiguous acres and at least 50 percent of the
land must meet the definition of forest land in section 88.01, subdivision 7, during the
enrollment;

(2) a forest management plan for the land must be prepared by an approved plan
writer and implemented during the period in which the land is enrolled;

(3) timber harvesting and forest management guidelines must be used in conjunction
with any timber harvesting or forest management activities conducted on the land during
the period in which the land is enrolled;

(4) the land must be enrolled for a minimum of eight years;

(5) there are no delinquent property taxes on the land; and

(6) claimants enrolling more than 1,920 acres in the sustainable forest incentive
program must allow year-round, nonmotorized access to fish and wildlife resources new text beginand
motorized access on established and maintained roads and trails, unless the road or trail is
temporarily closed for safety, natural resource, or road damage reasons
new text endon enrolled land
except within one-fourth mile of a permanent dwelling or during periods of high fire
hazard as determined by the commissioner of natural resources.

(b) Claimants required to allow access under paragraph (a), clause (6), do not by
that action:

(1) extend any assurance that the land is safe for any purpose;

(2) confer upon the person the legal status of an invitee or licensee to whom a duty
of care is owed; or

(3) assume responsibility for or incur liability for any injury to the person or property
caused by an act or omission of the person.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 29.

Minnesota Statutes 2012, section 290C.055, is amended to read:


290C.055 LENGTH OF COVENANT.

new text begin (a) new text endThe covenant remains in effect for a minimum of eight years. If land is removed
from the program before it has been enrolled for four years, the covenant remains in
effect for eight years from the date recorded.

new text begin (b) new text endIf land that has been enrolled for four years or more is removed from the program
for any reason, there is a waiting period before the covenant terminates. The covenant
terminates on January 1 of the fifth calendar year that begins after the date that:

(1) the commissioner receives notification from the claimant that the claimant wishes
to remove the land from the program under section 290C.10; or

(2) the date that the land is removed from the program under section 290C.11.

new text begin (c) new text endNotwithstanding the other provisions of this section, the covenant is terminatednew text begin:
new text end

new text begin (1)new text end at the same time that the land is removed from the program due to acquisition of
title or possession for a public purpose under section 290C.10new text begin; or
new text end

new text begin (2) at the request of the claimant after a reduction in payments due to changes in the
payment formula under section 290C.07
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 30.

Minnesota Statutes 2012, section 290C.07, is amended to read:


290C.07 CALCULATION OF INCENTIVE PAYMENT.

deleted text begin (a)deleted text end An approved claimant under the sustainable forest incentive program is eligible
to receive an annual payment. The payment shall equal deleted text begin$7deleted text endnew text begin $7.25new text end per acre for each acre
enrolled in the sustainable forest incentive program.

deleted text begin (b) The annual payment for each Social Security number or state or federal business
tax identification number must not exceed $100,000.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for calculations made in 2013 and
thereafter.
new text end

Sec. 31.

Minnesota Statutes 2012, section 428A.101, is amended to read:


428A.101 DEADLINE FOR SPECIAL SERVICE DISTRICT UNDER
GENERAL LAW.

The establishment of a new special service district after June 30, deleted text begin2013deleted text endnew text begin 2018new text end, requires
enactment of a special law authorizing the establishment.

new text begin EFFECTIVE DATE. new text end

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

Sec. 32.

Minnesota Statutes 2012, section 428A.21, is amended to read:


428A.21 DEADLINE FOR HOUSING IMPROVEMENT DISTRICTS UNDER
GENERAL LAW.

The establishment of a new housing improvement area after June 30, deleted text begin2013deleted text endnew text begin 2018new text end,
requires enactment of a special law authorizing the establishment of the area.

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.

Minnesota Statutes 2012, section 435.19, subdivision 2, is amended to read:


Subd. 2.

State property.

In the case of property owned by the state or any
instrumentality thereof, the governing body of the city or town deleted text beginmaydeleted text end new text beginmust new text enddetermine
the amount that would have been assessed had the land been privately owned. deleted text beginSuch
deleted text end new text beginThe new text enddetermination shall be made only after the governing body has held a hearing on
the proposed assessment after at least two weeks' notice of the hearing has been given
by registered or certified mail to the head of the instrumentality, department or agency
having jurisdiction over the property. new text beginThe instrumentality, department, or agency may,
after consultation and agreement by the governing body of the city or town, pay an
amount less than the amount determined.
new text endThe amount thus determined may be paid by
the instrumentality, department or agency from available funds. If no funds are available
and such instrumentality, department or agency is supported in whole or in part by
appropriations from the general fund, then it shall include in its next budget request the
amount thus determined. deleted text beginNo instrumentality, department or agency shall be bound by the
determination of the governing body and may pay from available funds or recommend
payment in such lesser amount as it determines is the measure of the benefit received by
the land from the improvement.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 and
thereafter, for taxes payable in 2014 and thereafter.
new text end

Sec. 34.

Minnesota Statutes 2012, section 435.19, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin (a) There is annually appropriated from the general
fund and credited to the agency assessment account in the special revenue fund,
$5,000,000 in fiscal year 2014 and each year thereafter. Money in the agency assessment
account is appropriated annually to the commissioner of revenue for grants to reimburse
instrumentalities, departments, or agencies for payment of special assessments, as required
under subdivision 2.
new text end

new text begin (b) Of the amounts appropriated in paragraph (a), the commissioner shall first
allocate $2,000,000 in fiscal year 2014 only to the city of Moose Lake to reimburse for
payments related to connection of state facilities to the sewer line.
new text end

new text begin (c) Notwithstanding the allocation under paragraph (b), the commissioner shall
distribute the reimbursements equally between the metropolitan area and greater Minnesota.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 35.

Minnesota Statutes 2012, section 473F.08, is amended by adding a subdivision
to read:


new text begin Subd. 3c. new text end

new text begin Bloomington computation. new text end

new text begin Effective for property taxes payable in
2014 through taxes payable in 2023, after the Hennepin County auditor has computed
the areawide portion of the levy for the city of Bloomington pursuant to subdivision 3,
clause (a), the auditor shall annually add $4,000,000 to the city of Bloomington's areawide
portion of the levy. The total areawide portion of the levy for the city of Bloomington,
including the additional $4,000,000 certified pursuant to this subdivision shall be certified
by the Hennepin County auditor to the administrative auditor pursuant to subdivision 5.
The Hennepin County auditor shall distribute to the city of Bloomington the additional
areawide portion of the levy computed pursuant to this subdivision at the same time
that payments are made to the other counties pursuant to subdivision 7a. The additional
distribution to the city of Bloomington under this subdivision terminates effective for
taxes payable year 2023.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable years 2014 through
2023.
new text end

Sec. 36.

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, and Laws 2008, chapter
154, article 2, section 30, 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
deleted text beginsolelydeleted text endnew text begin by the Cook ambulance service and the Orr ambulance servicenew text end for the purpose of
deleted text begincapital expenditures as it relates todeleted text endnew text begin:
new text end

new text begin (1)new text end ambulance acquisitions for the Cook ambulance service and the Orr ambulance
service deleted text beginand notdeleted text endnew text begin;
new text end

new text begin (2) attached and portable equipment for use in and for the ambulances; and
new text end

new text begin (3) parts and replacement parts for maintenance and repair of the ambulances.
new text end

new text begin The money may not be usednew text end for administrativenew text begin, operation, new text end or salary expenses.

new text begin (c) new text endThe part of the levy referred to in paragraph (b) must be administered by the
Cook Hospital and passed on new text beginin equal amounts new text enddirectly to the Cook area ambulance
service board and the city of Orr to be deleted text beginheld in trust until funding for a new ambulance is
needed by either the Cook ambulance service or the Orr ambulance service
deleted text endnew text begin used for the
purposes in paragraph (b)
new text end.

Sec. 37.

Laws 1999, chapter 243, article 6, section 11, is amended to read:


Sec. 11. CEMETERY 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 maynew text begin annuallynew text end levy in and for the unorganized
township of Sawyer an amount deleted text beginup to $1,000 annuallydeleted text end for cemetery purposesdeleted text begin, beginning
with taxes payable in 2000 and ending with taxes payable in 2009
deleted 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, 1999, without local
approval.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section applies to taxes payable in 2014 and thereafter,
and is effective the day after the Carlton county board of commissioners and its chief
clerical officer timely complete their compliance with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 38.

Laws 2008, chapter 366, article 5, section 33, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for taxes levied in 2008, payable in
2009, and is repealed effective for taxes levied in deleted text begin2013deleted text endnew text begin 2018new text end, payable in deleted text begin2014deleted text endnew text begin 2019new text end,
and thereafter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 39.

Laws 2010, chapter 389, article 1, section 12, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for assessment years 2010 deleted text beginand 2011
deleted text endnew text begin through 2016new text end, for taxes payable in 2011 deleted text beginand 2012deleted text endnew text begin through 2017new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment years 2012 through
2016.
new text end

Sec. 40. new text beginREIMBURSEMENT FOR PROPERTY TAX ABATEMENTS;
APPROPRIATION.
new text end

new text begin Subdivision 1. new text end

new text begin Reimbursement. new text end

new text begin The commissioner of revenue shall reimburse
taxing jurisdictions for property tax abatements granted in Hennepin County under Laws
2011, First Special Session chapter 7, article 5, section 13, notwithstanding the time limits
contained in that section. The reimbursements must be made to each taxing jurisdiction
pursuant to the certification of the Hennepin County auditor.
new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin In fiscal year 2014 only, $336,000 is appropriated to the
commissioner of revenue from the general fund to make the payments required in 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. 41. new text beginST. PAUL BALL PARK, 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 ball park for a minor league
baseball 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 minor league ballpark 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 ballpark 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 ball park.
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 St. Paul with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 42. new text beginPUBLIC ENTERTAINMENT FACILITY; 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 Minneapolis for the primary purpose of providing an arena for a professional
basketball 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 professional basketball arena 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 arena 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 for other purposes
different from those necessary to the provision and operation of the arena.
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 Minneapolis with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 43. new text beginPUBLIC ENTERTAINMENT FACILITY; CONSTRUCTION
MANAGER AT RISK.
new text end

new text begin (a) For any real or personal property acquired, owned, leased, controlled, used, or
occupied by the city of Minneapolis for the primary purpose of providing an arena for
a professional basketball team, the city of Minneapolis may contract for construction,
materials, supplies, and equipment in accordance with Minnesota Statutes, section
471.345, except that the city may employ or contract with persons, firms, or corporations
to perform one or more or all of the functions of an engineer, architect, construction
manager, or program manager with respect to all or any part of a project to renovate,
refurbish, and remodel the arena under either the traditional design-bid-build or
construction manager at risk, or a combination thereof.
new text end

new text begin (b) The city may prepare a request for proposals for one or more of the functions
described in paragraph (a). The request must be published in a newspaper of general
circulation. The city may prequalify offerors by issuing a request for qualifications, in
advance of the request for proposals, and select a short list of responsible offerors to
submit proposals.
new text end

new text begin (c) As provided in the request for proposals, the city may conduct discussions and
negotiations with responsible offerors in order to determine which proposal is most
advantageous to the city and to negotiate the terms of an agreement. In conducting
discussions, there shall be no disclosure of any information derived from proposals
submitted by competing offerors and the content of all proposals is nonpublic data under
Minnesota Statutes, chapter 13, until such time as a notice to award a contract is given
by the city.
new text end

new text begin (d) Upon agreement on the guaranteed maximum price, the construction manager
or program manager may enter into contracts with subcontractors for labor, materials,
supplies, and equipment for the renovation project through the process of public bidding,
except that the construction manager or program manager may, with the consent of the city:
new text end

new text begin (1) narrow the listing of eligible bidders to those that the construction manager
or program manager determines to possess sufficient expertise to perform the intended
functions;
new text end

new text begin (2) award contracts to the subcontractors that the construction manager or program
manager determines provide the best value under a request for proposals, as described
in Minnesota Statutes, section 16C.28, subdivision 1, paragraph (a), clause (2)(c), that
are not required to be the lowest responsible bidder; and
new text end

new text begin (3) for work the construction manager or program manager determines to be
critical to the completion schedule, perform work with its own forces without soliciting
competitive bids or proposals, if the construction manager or program manager provides
evidence of competitive pricing.
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 Minneapolis with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 44. new text beginMORATORIUM ON CHANGES IN ASSESSMENT PRACTICE.
new text end

new text begin (a) An assessor may not deviate from current practices or policies used generally in
assessing or determining the taxable status of property used in the production of biofuels,
wine, beer, distilled beverages, or dairy products.
new text end

new text begin (b) An assessor may not change the taxable status of any existing property involved
in the industrial processes identified in paragraph (a), unless the change is made as a result
of a change in the use of property, or to correct an error. For currently taxable properties,
the assessor may change the estimated market value of the property.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment years 2013 and 2014
only.
new text end

Sec. 45. new text beginSTUDY AND REPORT ON CERTAIN PROPERTY USED IN
BUSINESS AND PRODUCTION.
new text end

new text begin In order to provide the legislature with information and recommendations related
to the past, present, and future options for assessment of property used in business
and production activities, the commissioner of revenue with the cooperation of the
commissioners of agriculture and economic development must study the impact of
alternative interpretations and application related to the real and personal property
provisions contained in Minnesota Statutes, section 272.03, subdivisions 1 and 2. The
commissioner must report a summary of findings and recommendations to the chairs and
ranking minority members of the agriculture, energy, and tax committees of the senate and
house of representatives by February 1, 2014. The commissioner shall provide for the
involvement and participation stakeholders from the business and production industry in
the study and recommendations. The study and recommendations shall include, but not
be limited to:
new text end

new text begin (1) the past and present tax application to process in the production of a product;
new text end

new text begin (2) exemption from real property for process components of production such as
tanks or containment vessels or other devices wherein a molecular, chemical, or biological
change occurs such that the intended output from the production process is a different
substance from that which was introduced into the tanks, vessels, or other devices
and removal of a tank, device or vessel from the process that would stop or harm the
production of the final intended product;
new text end

new text begin (3) definitions for process equipment;
new text end

new text begin (4) the potential economic and competitive impact in relation to other midwestern
states;
new text end

new text begin (5) the impact on state and local taxes from 2009 to the present and into the future;
new text end

new text begin (6) the past, present, and future impact on business and production industries;
new text end

new text begin (7) impact on Minnesota's renewable energy goal attainment; and
new text end

new text begin (8) other elements considered important for legislative consideration.
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. 46. new text beginREENROLLMENT; SUSTAINABLE FOREST INCENTIVE
PROGRAM.
new text end

new text begin A person who elected to terminate participation in the sustainable forest incentive
program, as provided in Laws 2011, First Special Session chapter 7, article 6, section 12,
may reenroll lands for which the claimant terminated participation. A person must apply
for reenrollment under this section within 60 days after the effective date of 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. 47. new text beginPROPERTY TAX SAVINGS REPORT.
new text end

new text begin (a) In addition to the certification of its proposed property tax levy under Minnesota
Statutes, section 275.065, each city that has a population over 500 and each county shall
also include the amount of sales and use tax paid, or was estimated to be paid, in 2012.
new text end

new text begin (b) At the time the notice of the proposed property taxes is mailed as required under
Minnesota Statutes, section 275.065, subdivision 3, the county treasurer shall also include
a separate statement providing a list of sales and use tax certified by the county and cities
within their jurisdiction.
new text end

new text begin (c) At the public hearing required under Minnesota Statutes, section 275.065,
subdivision 3, the county and city must discuss the estimated savings realized to their
budgets that resulted from the sales tax exemption authorized under Minnesota Statutes,
section 297A.70, subdivision 2, and how those savings will be used for property tax levy
reductions, fee reductions, and other purposes as deemed appropriate.
new text end

new text begin Reasonable costs of preparing the notice required in this section must be apportioned
between taxing jurisdictions as follows:
new text end

new text begin (1) one-half is allocated to the county; and
new text end

new text begin (2) one-half is allocated among the cities.
new text end

new text begin The amount allocated in clause (2) must be further apportioned among all the cities
in the proportion that the number of parcels in the city bears to the number of parcels in all
the cities that have populations over 500.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment,
for taxes levied in 2013 and payable in 2014.
new text end

Sec. 48. new text beginMETROPOLITAN FISCAL DISPARITIES WORKING GROUP.
new text end

new text begin (a) The commissioner of revenue shall convene a working group of interested
individuals to examine the issues faced by local governments that are required to pay for
services which are otherwise generally provided throughout the seven-county metropolitan
area by the Metropolitan Council. The commissioner of revenue shall chair the initial
meeting, and the working group shall elect a chair at that initial meeting. The working
group will meet at the call of the chair, but must meet at least three times during the
legislative interim. Members of the working group shall serve without compensation. The
commissioner of revenue must provide administrative support to the working group.
new text end

new text begin (b) The working group may make its advisory recommendations to the chairs of
house of representatives and senate tax committees on or before February 1, 2014, at
which time the working group shall expire.
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. 49. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2012, section 275.025, subdivision 4, 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 2014.
new text end

ARTICLE 3

EDUCATION AIDS AND LEVIES

Section 1.

Minnesota Statutes 2012, section 124D.11, subdivision 1, is amended to read:


Subdivision 1.

General education revenue.

deleted text begin(a)deleted text end General education revenue must
be paid to a charter school as though it were a district. The general education revenue
for each adjusted deleted text beginmarginal costdeleted text end pupil unit is the state average general education revenue
per pupil unit, plus the referendum equalization aid allowance in the pupil's district of
residence, minus an amount equal to the product of the formula allowance according
to section 126C.10, subdivision 2, times deleted text begin.0485deleted text endnew text begin .0465new text end, calculated without basic skills
revenue, extended time revenue, deleted text beginalternative teacher compensation revenue,deleted text end new text beginequity
revenue, pension adjustment revenue,
new text endtransition revenue, new text begineducation advancement revenue,
new text endand transportation sparsity revenue, plus basic skills revenue, extended time revenue,
deleted text beginbasic alternative teacher compensation aid according to section 126C.10, subdivision 34,
deleted text end new text beginequity revenue, pension adjustment revenue, new text endand transition revenue as though the school
were a school district. The general education revenue for each extended time deleted text beginmarginal
cost
deleted text end pupil unit equals deleted text begin$4,378deleted text endnew text begin $4,722new text end.

deleted text begin (b) Notwithstanding paragraph (a), for charter schools in the first year of operation,
general education revenue shall be computed using the number of adjusted pupil units
in the current fiscal year.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 2.

new text begin [124D.862] ACHIEVEMENT AND INTEGRATION REVENUE.
new text end

new text begin Subdivision 1. new text end

new text begin Eligibility. new text end

new text begin A school district is eligible for achievement and
integration revenue under this section if the district has a biennial achievement and
integration plan approved by the department under section 124D.861. Priority for funding
must be given to eligible school districts that include methods that have been effective in
reducing disparities in student achievement in the district's biennial plan.
new text end

new text begin Subd. 2. new text end

new text begin Achievement and integration revenue. new text end

new text begin (a) For fiscal year 2014, initial
achievement and integration revenue for an eligible district equals the lesser of the
district's expenditure for the fiscal year under its budget according to subdivision 1a or the
greater of: (1) 90 percent of the district's integration revenue for fiscal year 2013 under
Minnesota Statutes 2012, section 124D.86, or (2) the sum of: (i) $327 times the district's
adjusted pupil units for the prior fiscal year computed using the pupil unit weights effective
under section 126C.05 for fiscal year 2015 and later, times the district's enrollment of
protected students as a percent of its total enrollment on October 1 of the prior fiscal year,
plus (ii) $100 times the district's adjusted pupil units for the prior fiscal year computed
using the pupil unit weights effective under section 126C.05 for fiscal year 2015 and later
times the district's enrollment of protected students as a percent of its total enrollment on
October 1 of the prior fiscal year times the district's focus rating for the prior fiscal year
under Minnesota's 2012 Elementary and Secondary Education Act flexibility request.
new text end

new text begin (b) For fiscal year 2015 and later, initial achievement and integration revenue for
an eligible district equals the lesser of the district's expenditure for the fiscal year under
its budget according to subdivision 1a or the greater of: (1) 63 percent of the district's
integration revenue for fiscal year 2013 under Minnesota Statutes 2012, section 124D.86,
or (2) the sum of: (i) $327 times the district's adjusted pupil units for the prior fiscal year
computed using the pupil unit weights effective under section 126C.05 for fiscal year 2015
and later, times the district's enrollment of protected students as a percent of its total
enrollment on October 1 of the prior fiscal year, plus (ii) $100 times the district's adjusted
pupil units for the prior fiscal year computed using the pupil unit weights effective under
section 126C.05 for fiscal year 2015 and later, times the district's enrollment of protected
students as a percent of its total enrollment on October 1 of the prior fiscal year times the
district's focus rating for the prior fiscal year under Minnesota's 2012 Elementary and
Secondary Education Act flexibility request.
new text end

new text begin (c) In each year, .02 percent of each district's initial achievement and integration
revenue is transferred to the Department of Education for the oversight and accountability
activities required under this section and section 124D.861.
new text end

new text begin (d) A district that did not meet its achievement goals established in section 124D.861
for the previous biennium must report to the commissioner the reasons why the goals were
not met. The district must submit a two-year improvement plan to achieve the unmet goals
from its achievement and integration plan. A district that does not meet its goals in the
improvement plan must have its initial achievement and integration revenue reduced by
20 percent for the current year.
new text end

new text begin (e) Any revenue saved by the reductions in paragraph (d) must be proportionately
reallocated on a per adjusted pupil unit basis to all districts that met their achievement
goals in the previous biennium.
new text end

new text begin Subd. 3. new text end

new text begin Achievement and integration aid. new text end

new text begin A district's achievement and
integration aid for fiscal year 2014 and later equals the difference between the district's
achievement and integration revenue and its achievement and integration levy.
new text end

new text begin Subd. 4. new text end

new text begin Achievement and integration levy. new text end

new text begin For fiscal year 2014 and later,
a district may levy an amount equal to 30 percent of the district's achievement and
integration revenue as defined in subdivision 2. The Department of Education must adjust
the levy for taxes payable in 2014 by the difference between the levy under this section
and the amount levied by the district under Laws 2011, First Special Session chapter 11,
article 2, section 49, paragraph (f).
new text end

new text begin Subd. 5. new text end

new text begin Revenue reserved. new text end

new text begin Integration revenue received under this section must
be reserved and used only for the programs authorized in subdivision 6.
new text end

new text begin Subd. 6. new text end

new text begin Revenue uses. new text end

new text begin At least 80 percent of a district's achievement and
integration revenue received under this section must be used for innovative and integrated
learning environments, family engagement activities, and other approved programs
providing direct services to students. Up to 20 percent of the revenue may be used for
professional development and staff development activities, and not more than ten percent
of this share of the revenue may be used for administrative expenditures.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2014
and later.
new text end

Sec. 3.

Minnesota Statutes 2012, section 126C.10, subdivision 1, is amended to read:


Subdivision 1.

General education revenue.

new text begin(a) For fiscal years 2013 and 2014, new text endthe
general education revenue for each district equals the sum of the district's basic revenue,
extended time revenue, gifted and talented revenue, small schools revenue, basic skills
revenue, training and experience revenue, secondary sparsity revenue, elementary sparsity
revenue, transportation sparsity revenue, total operating capital revenue, equity revenue,
alternative teacher compensation revenue, and transition revenue.

new text begin (b) For fiscal year 2015 and later, the general education revenue for each district
equals the sum of the district's basic revenue, extended time revenue, gifted and talented
revenue, declining enrollment revenue, small schools revenue, basic supplemental
revenue, basic skills revenue, secondary sparsity revenue, elementary sparsity revenue,
transportation sparsity revenue, total operating capital revenue, education advancement
revenue, equity revenue, pension adjustment revenue, safe schools revenue, and transition
revenue.
new text end

Sec. 4.

Minnesota Statutes 2012, section 126C.10, subdivision 27, is amended to read:


Subd. 27.

District equity index.

new text begin(a) new text endA district's equity index equals new text beginthe greater
of zero or
new text endthe ratio of deleted text beginthe sum of the district equity gap amount to the regional equity
gap amount
deleted text endnew text begin $1,600 minus the district's referendum revenue under section 126C.17,
subdivision 4, per adjusted pupil unit to $1,600
new text end.

new text begin (b) A charter school's equity index equals the greater of zero or the ratio of $1,600
minus the school's general education revenue attributable to referendum equalization aid
under section 124D.11, subdivision 1, per adjusted pupil unit to $1,600.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 5.

Minnesota Statutes 2012, section 126C.10, is amended by adding a subdivision
to read:


new text begin Subd. 37. new text end

new text begin Education advancement revenue. new text end

new text begin The education advancement revenue
for each district equals the advancement allowance times the adjusted pupil units for the
school year. The advancement allowance for fiscal year 2015 and later years is $300.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 6.

Minnesota Statutes 2012, section 126C.10, is amended by adding a subdivision
to read:


new text begin Subd. 39. new text end

new text begin Education advancement levy. new text end

new text begin To obtain education advancement
revenue, a district may levy an amount not more than the product of its education
advancement revenue for the fiscal year times the lesser of one or the ratio of its
referendum market value per resident pupil unit to the education advancement revenue
equalizing factor. The education advancement revenue equalizing factor equals $785,000.
If a district adopts a board resolution to levy less than the permitted levy, the district's
education advancement aid shall be reduced proportionately.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 7.

Minnesota Statutes 2012, section 126C.10, is amended by adding a subdivision
to read:


new text begin Subd. 40. new text end

new text begin Education advancement aid. new text end

new text begin For fiscal year 2015 and later, a school
district's education advancement aid is the product of: (1) the difference between the
district's education advancement revenue and the education advancement levy; times (2)
the ratio of the actual amount levied to the permitted levy.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 8.

Minnesota Statutes 2012, section 126C.13, is amended by adding a subdivision
to read:


new text begin Subd. 3c. new text end

new text begin General education levy; districts off the formula. new text end

new text begin (a) If the amount of
the general education levy for a district exceeds the district's general education revenue,
excluding equity revenue, transition revenue, and education advancement revenue, the
amount of the general education levy must be limited to the district's general education
revenue, excluding equity revenue, transition revenue, and education advancement revenue.
new text end

new text begin (b) A levy made according to this subdivision shall also be construed to be the levy
made according to subdivision 3b.
new text end

Sec. 9.

Minnesota Statutes 2012, section 126C.13, subdivision 4, is amended to read:


Subd. 4.

General education aid.

new text begin(a) new text endFor fiscal years deleted text begin2007deleted text endnew text begin 2013new text end and deleted text beginlaterdeleted text endnew text begin 2014 onlynew text end,
a district's general education aid is the sum of the following amounts:

(1) general education revenue, excluding equity revenue, total operating capital
revenue, alternative teacher compensation revenue, and transition revenue;

(2) operating capital aid under section 126C.10, subdivision 13b;

(3) equity aid under section 126C.10, subdivision 30;

(4) alternative teacher compensation aid under section 126C.10, subdivision 36;

(5) transition aid under section 126C.10, subdivision 33;

(6) shared time aid under section 126C.01, subdivision 7;

(7) referendum aid under section 126C.17, subdivisions 7 and 7a; and

(8) online learning aid according to section 124D.096.

new text begin (b) For fiscal year 2015 and later, a district's general education aid equals:
new text end

new text begin (1) general education revenue, excluding equity revenue, transition revenue, and
education advancement revenue, minus the general education levy, multiplied times the
ratio of the actual amount of general education levied to the permitted general education
levy; plus
new text end

new text begin (2) equity aid under section 126C.10, subdivision 30; plus
new text end

new text begin (3) transition aid under section 126C.10, subdivision 33; plus
new text end

new text begin (4) education advancement aid under section 126C.10, subdivision 40; plus
new text end

new text begin (5) shared time aid under section 126C.10, subdivision 7; plus
new text end

new text begin (6) referendum aid under section 126C.17, subdivisions 7 and 7a; plus
new text end

new text begin (7) online learning aid under section 124D.096.
new text end

Sec. 10.

Minnesota Statutes 2012, section 126C.17, is amended to read:


126C.17 REFERENDUM REVENUE.

Subdivision 1.

Referendum allowance.

deleted text begin (a) For fiscal year 2003 and later, a district's
initial referendum revenue allowance equals the sum of the allowance under section
126C.16, subdivision 2, plus any additional allowance per resident marginal cost pupil
unit authorized under subdivision 9 before May 1, 2001, for fiscal year 2002 and later,
plus the referendum conversion allowance approved under subdivision 13, minus $415.
For districts with more than one referendum authority, the reduction must be computed
separately for each authority. The reduction must be applied first to the referendum
conversion allowance and next to the authority with the earliest expiration date. A
district's initial referendum revenue allowance may not be less than zero.
deleted text end

deleted text begin (b) For fiscal year 2003, a district's referendum revenue allowance equals the initial
referendum allowance plus any additional allowance per resident marginal cost pupil unit
authorized under subdivision 9 between April 30, 2001, and December 30, 2001, for
fiscal year 2003 and later.
deleted text end

deleted text begin (c) For fiscal year 2004 and later, a district's referendum revenue allowance equals
the sum of:
deleted text end

deleted text begin (1) the product of (i) the ratio of the resident marginal cost pupil units the district
would have counted for fiscal year 2004 under Minnesota Statutes 2002, section 126C.05,
to the district's resident marginal cost pupil units for fiscal year 2004, times (ii) the initial
referendum allowance plus any additional allowance per resident marginal cost pupil unit
authorized under subdivision 9 between April 30, 2001, and May 30, 2003, for fiscal
year 2003 and later, plus
deleted text end

deleted text begin (2) any additional allowance per resident marginal cost pupil unit authorized under
subdivision 9 after May 30, 2003, for fiscal year 2005 and later.
deleted text end

new text begin (a) A district's initial referendum allowance for fiscal year 2015 equals the result of
the following calculations:
new text end

new text begin (1) multiply the referendum allowance the district would have received for fiscal
year 2015 under section 126C.17, subdivision 1, based on elections held before July 1,
2013, by the resident marginal cost pupil units the district would have counted for fiscal
year 2015 under section 126C.05;
new text end

new text begin (2) add to the result of clause (1) the adjustment the district would have received
under section 127A.47, subdivision 7, paragraphs (a), (b), and (c), based on elections
held before July 1, 2013;
new text end

new text begin (3) divide the result of clause (2) by the district's adjusted pupil units for fiscal
year 2015, notwithstanding section 126C.05, subdivision 1, paragraph (d), calculated as
though a kindergarten pupil not included in section 126C.05, subdivision 1, paragraph
(c), is counted as 0.55 pupil units, and subtract $300; and
new text end

new text begin (4) if the result of clause (3) is less than zero, set the allowance to zero.
new text end

new text begin (b) A district's referendum allowance equals the sum of the district's initial
referendum allowance for fiscal year 2015, plus any additional referendum allowance per
adjusted pupil unit authorized after June 30, 2013, minus any allowances expiring in fiscal
year 2016 or later. For a district with more than one referendum allowance for fiscal year
2015 under section 126C.17, the allowance calculated under paragraph (a) must be divided
into components such that the same percentage of the district's allowance expires at the
same time as the old allowances would have expired under section 126C.17.
new text end

Subd. 2.

Referendum allowance limit.

(a) Notwithstanding subdivision 1, for fiscal
year deleted text begin2007deleted text endnew text begin 2015new text end and later, a district's referendum allowance deleted text beginmust not exceed the greater of:
deleted text end

deleted text begin (1) the sum of: (i) a district's referendum allowance for fiscal year 1994 times 1.177
times the annual inflationary increase as calculated under paragraph (b) plus (ii) its
referendum conversion allowance for fiscal year 2003, minus (iii) $215;
deleted text end

deleted text begin (2) the greater of (i): 26 percent of the formula allowance or (ii) $1,294 times deleted text end new text begin is the
base referendum amount calculated in paragraph (b) minus $300. A district's referendum
allowance under this subdivision must not be less than zero.
new text end

new text begin (b) The base referendum amount isnew text end the annual inflationary increase as calculated
under paragraph (b)deleted text begin; ordeleted text endnew text begin times the greatest of:
new text end

new text begin (1) $1,845;
new text end

new text begin (2) the sum of the referendum revenue the district would have received for fiscal year
2015 under section 126C.17, subdivision 4, based on elections held before July 1, 2013,
and the adjustment the district would have received under section 127A.47, subdivision
7, paragraphs (a), (b), and (c), based on elections held before July 1, 2013, divided by
the district's adjusted pupil units for fiscal year 2015, notwithstanding section 126C.05,
subdivision 1, paragraph (d), calculated as though a kindergarten pupil not included in
section 126C.05, subdivision 1, paragraph (c), is counted as 0.55 pupil units; or
new text end

new text begin (3) the product of the referendum allowance limit the district would have received
for fiscal year 2015 under section 126C.17, subdivision 2, and the resident marginal cost
pupil units the district would have received for fiscal year 2015 under section 126C.05,
subdivision 6, plus the adjustment the district would have received under section 127A.47,
subdivision 7, paragraphs (a), (b), and (c), based on elections held before July 1, 2013,
divided by the district's adjusted pupil units for fiscal year 2015, notwithstanding section
126C.05, subdivision 1, paragraph (d), calculated as though a kindergarten pupil not
included in section 126C.05, subdivision 1, paragraph (c), is counted as 0.55 pupil units; or
new text end

deleted text begin (3)deleted text endnew text begin (4)new text end for a newly reorganized district created after July 1, deleted text begin2006deleted text endnew text begin 2013new text end, the referendum
revenue authority for each reorganizing district in the year preceding reorganization divided
by its deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units for the year preceding reorganization.

deleted text begin (b)deleted text endnew text begin (c)new text end For purposes of this subdivision, for fiscal year deleted text begin2005deleted text endnew text begin 2016new text end and later,
"inflationary increase" means one plus the percentage change in the Consumer Price Index
for urban consumers, as prepared by the United States Bureau of Labor Standards, for the
current fiscal year to fiscal year deleted text begin2004deleted text endnew text begin 2015new text end. For fiscal deleted text beginyears 2009deleted text endnew text begin year 2016new text end and later, for
purposes of paragraph (a), clause deleted text begin(1)deleted text endnew text begin (3)new text end, the inflationary increase equals deleted text beginthe inflationary
increase for fiscal year 2008 plus
deleted text end one-fourth of the percentage increase in the formula
allowance for that year compared with the formula allowance for fiscal year deleted text begin2008deleted text endnew text begin 2015new text end.

Subd. 3.

Sparsity exception.

A district that qualifies for sparsity revenue under
section 126C.10 is not subject to a referendum allowance limit.

Subd. 4.

Total referendum revenue.

The total referendum revenue for each district
equals the district's referendum allowance times the deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
units for the school year.

Subd. 5.

Referendum equalization revenue.

(a) deleted text beginFor fiscal year 2003 and later,
deleted text end A district's referendum equalization revenue equals the sum of the first tier referendum
equalization revenue and the second tier referendum equalization revenue.

(b) A district's first tier referendum equalization revenue equals the district's first
tier referendum equalization allowance times the district's deleted text beginresident marginal costdeleted text endnew text begin adjusted
new text end pupil units for that year.

(c) deleted text beginFor fiscal year 2006, a district's first tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or $500. For
fiscal year 2007, a district's first tier referendum equalization allowance equals the lesser
of the district's referendum allowance under subdivision 1 or $600.
deleted text end

deleted text begin For fiscal year 2008 and later,deleted text end A district's first tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or deleted text begin$700deleted text end new text begin$775new text end.

(d) A district's second tier referendum equalization revenue equals the district's
second tier referendum equalization allowance times the district's deleted text beginresident marginal cost
deleted text endnew text begin adjustednew text end pupil units for that year.

(e) deleted text beginFor fiscal year 2006, a district's second tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or 18.6 percent
of the formula allowance, minus the district's first tier referendum equalization allowance.
For fiscal year 2007 and later,
deleted text end A district's second tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or deleted text begin26deleted text endnew text begin 25new text end percent
of the formula allowance, minus the district's first tier referendum equalization allowance.

(f) Notwithstanding paragraph (e), the second tier referendum allowance for a
district qualifying for secondary sparsity revenue under section 126C.10, subdivision 7, or
elementary sparsity revenue under section 126C.10, subdivision 8, equals the district's
referendum allowance under subdivision 1 minus the district's first tier referendum
equalization allowance.

Subd. 6.

Referendum equalization levy.

(a) For fiscal year 2003 and later,
a district's referendum equalization levy equals the sum of the first tier referendum
equalization levy and the second tier referendum equalization levy.

(b) A district's first tier referendum equalization levy equals the district's first tier
referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident deleted text beginmarginal costdeleted text end pupil unit to deleted text begin$476,000deleted text endnew text begin $538,200new text end.

(c) A district's second tier referendum equalization levy equals the district's second
tier referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident deleted text beginmarginal costdeleted text end pupil unit to deleted text begin$270,000deleted text endnew text begin $259,415new text end.

Subd. 7.

Referendum equalization aid.

(a) A district's referendum equalization aid
equals the difference between its referendum equalization revenue and levy.

(b) If a district's actual levy for first or second tier referendum equalization revenue
is less than its maximum levy limit for that tier, aid shall be proportionately reduced.

(c) Notwithstanding paragraph (a), the referendum equalization aid for a district,
where the referendum equalization aid under paragraph (a) exceeds 90 percent of the
referendum revenue, must not exceed deleted text begin26deleted text endnew text begin 25new text end percent of the formula allowance times the
district's deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units. A district's referendum levy is
increased by the amount of any reduction in referendum aid under this paragraph.

Subd. 7a.

Referendum tax base replacement aid.

For each school district that
had a referendum allowance for fiscal year 2002 exceeding $415, for each separately
authorized referendum levy, the commissioner of revenue, in consultation with the
commissioner of education, shall certify the amount of the referendum levy in taxes
payable year 2001 attributable to the portion of the referendum allowance exceeding $415
levied against property classified as class 2, noncommercial 4c(1), or 4c(4), under section
273.13, excluding the portion of the tax paid by the portion of class 2a property consisting
of the house, garage, and surrounding one acre of land. The resulting amount must be
used to reduce the district's referendum levy amount otherwise determined, and must be
paid to the district each year that the referendum authority remains in effect, is renewed,
or new referendum authority is approved. The aid payable under this subdivision must
be subtracted from the district's referendum equalization aid under subdivision 7. The
referendum equalization aid after the subtraction must not be less than zero.

new text begin Subd. 7b. new text end

new text begin Referendum aid guarantee. new text end

new text begin (a) Notwithstanding subdivision 7, a
district's referendum equalization aid for fiscal year 2015 must not be less than the sum of
the referendum equalization aid the district would have received for fiscal year 2015 under
section 126C.17, subdivision 7, and the adjustment the district would have received under
section 127A.47, subdivision 7, paragraphs (a), (b), and (c).
new text end

new text begin (b) Notwithstanding subdivision 7, referendum equalization aid for fiscal year 2016
and later, for a district qualifying for additional aid under paragraph (a) for fiscal year
2015, must not be less than the product of (1) the district's referendum equalization aid
for fiscal year 2015, times (2) the lesser of one or the ratio of the district's referendum
revenue for that school year to the district's referendum revenue for fiscal year 2015, times
(3) the lesser of one or the ratio of the district's referendum market value used for fiscal
year 2015 referendum equalization calculations to the district's referendum market value
used for that year's referendum equalization calculations.
new text end

Subd. 8.

Unequalized referendum levy.

Each year, a district may levy an amount
equal to the difference between its total referendum revenue according to subdivision 4
and its referendum equalization revenue according to subdivision 5.

Subd. 9.

Referendum revenue.

(a) The revenue authorized by section 126C.10,
subdivision 1
, may be increased in the amount approved by the voters of the district
at a referendum called for the purpose. The referendum may be called by the board.
The referendum must be conducted one or two calendar years before the increased levy
authority, if approved, first becomes payable. Only one election to approve an increase
may be held in a calendar year. Unless the referendum is conducted by mail under
subdivision 11, paragraph (a), the referendum must be held on the first Tuesday after the
first Monday in November. The ballot must state the maximum amount of the increased
revenue per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil unit. The ballot may state a schedule,
determined by the board, of increased revenue per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
unit that differs from year to year over the number of years for which the increased revenue
is authorized or may state that the amount shall increase annually by the rate of inflation.
For this purpose, the rate of inflation shall be the annual inflationary increase calculated
under subdivision 2, paragraph (b). The ballot may state that existing referendum levy
authority is expiring. In this case, the ballot may also compare the proposed levy authority
to the existing expiring levy authority, and express the proposed increase as the amount, if
any, over the expiring referendum levy authority. The ballot must designate the specific
number of years, not to exceed ten, for which the referendum authorization applies. The
ballot, including a ballot on the question to revoke or reduce the increased revenue amount
under paragraph (c), must abbreviate the term "per deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil
unit" as "per pupil." The notice required under section 275.60 may be modified to read, in
cases of renewing existing levies at the same amount per pupil as in the previous year:

"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING
TO EXTEND AN EXISTING PROPERTY TAX REFERENDUM THAT IS
SCHEDULED TO EXPIRE."

The ballot may contain a textual portion with the information required in this
subdivision and a question stating substantially the following:

"Shall the increase in the revenue proposed by (petition to) the board of .........,
School District No. .., be approved?"

If approved, an amount equal to the approved revenue per deleted text beginresident marginal cost
deleted text endnew text begin adjustednew text end pupil unit times the deleted text beginresident marginal costdeleted text endnew text begin adjustednew text end pupil units for the school
year beginning in the year after the levy is certified shall be authorized for certification
for the number of years approved, if applicable, or until revoked or reduced by the voters
of the district at a subsequent referendum.

(b) The board must prepare and deliver by first class mail at least 15 days but no more
than 30 days before the day of the referendum to each taxpayer a notice of the referendum
and the proposed revenue increase. The board need not mail more than one notice to any
taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
those shown to be owners on the records of the county auditor or, in any county where
tax statements are mailed by the county treasurer, on the records of the county treasurer.
Every property owner whose name does not appear on the records of the county auditor
or the county treasurer is deemed to have waived this mailed notice unless the owner
has requested in writing that the county auditor or county treasurer, as the case may be,
include the name on the records for this purpose. The notice must project the anticipated
amount of tax increase in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the school district.

The notice for a referendum may state that an existing referendum levy is expiring
and project the anticipated amount of increase over the existing referendum levy in
the first year, if any, in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the district.

The notice must include the following statement: "Passage of this referendum will
result in an increase in your property taxes." However, in cases of renewing existing levies,
the notice may include the following statement: "Passage of this referendum extends an
existing operating referendum at the same amount per pupil as in the previous year."

(c) A referendum on the question of revoking or reducing the increased revenue
amount authorized pursuant to paragraph (a) may be called by the board. A referendum to
revoke or reduce the revenue amount must state the amount per resident marginal cost
pupil unit by which the authority is to be reduced. Revenue authority approved by the
voters of the district pursuant to paragraph (a) must be available to the school district at
least once before it is subject to a referendum on its revocation or reduction for subsequent
years. Only one revocation or reduction referendum may be held to revoke or reduce
referendum revenue for any specific year and for years thereafter.

(d) The approval of 50 percent plus one of those voting on the question is required to
pass a referendum authorized by this subdivision.

(e) At least 15 days before the day of the referendum, the district must submit a
copy of the notice required under paragraph (b) to the commissioner and to the county
auditor of each county in which the district is located. Within 15 days after the results
of the referendum have been certified by the board, or in the case of a recount, the
certification of the results of the recount by the canvassing board, the district must notify
the commissioner of the results of the referendum.

Subd. 10.

School referendum levy; market value.

A school referendum levy must
be levied against the referendum market value of all taxable property as defined in section
126C.01, subdivision 3. Any referendum levy amount subject to the requirements of this
subdivision must be certified separately to the county auditor under section 275.07.

Subd. 11.

Referendum date.

(a) Except for a referendum held under paragraph (b),
any referendum under this section held on a day other than the first Tuesday after the first
Monday in November must be conducted by mail in accordance with section 204B.46.
Notwithstanding subdivision 9, paragraph (b), to the contrary, in the case of a referendum
conducted by mail under this paragraph, the notice required by subdivision 9, paragraph (b),
must be prepared and delivered by first-class mail at least 20 days before the referendum.

(b) In addition to the referenda allowed in subdivision 9, clause (a), the commissioner
may grant authority to a district to hold a referendum on a different day if the district is in
statutory operating debt and has an approved plan or has received an extension from the
department to file a plan to eliminate the statutory operating debt.

(c) The commissioner must approve, deny, or modify each district's request for a
referendum levy on a different day within 60 days of receiving the request from a district.

Subd. 13.

Referendum conversion allowance.

A school district that received
supplemental or transition revenue in fiscal year 2002 may convert its supplemental
revenue conversion allowance and transition revenue conversion allowance to additional
referendum allowance under subdivision 1 for fiscal year 2003 and thereafter. A majority
of the school board must approve the conversion at a public meeting before November 1,
2001. For a district with other referendum authority, the referendum conversion allowance
approved by the board continues until the portion of the district's other referendum
authority with the earliest expiration date after June 30, 2006, expires. For a district
with no other referendum authority, the referendum conversion allowance approved by
the board continues until June 30, 2012.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2015
and later.
new text end

Sec. 11. new text beginDIRECTION TO THE COMMISSIONER.
new text end

new text begin In computing the reduction to a school district's referendum allowance, the
commissioner of education must first reduce a district's referendum allowance with the
earliest expiration date and then, if necessary, reduce additional referendum authority
allowances based on the next earliest expiration date.
new text end

Sec. 12. new text beginOPERATING REFERENDUM FREEZE, FISCAL YEAR 2015.
new text end

new text begin Notwithstanding Minnesota Statutes, section 126C.17, subdivision 9, a school district
may not authorize an increase to its operating referendum in fiscal year 2015. A school
district may reauthorize an operating referendum that is expiring in fiscal year 2015. If a
school district asks the voters to reauthorize operating referendum authority that is expiring
in fiscal year 2015, it may request a reauthorization of that expiring authority minus $300.
new text end

Sec. 13. new text beginCURRENT YEAR AID PERCENTAGE; APPROPRIATION
ADJUSTMENTS.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 127A.45, subdivision 2, paragraph
(d), in fiscal year 2014 and later, the commissioner of education shall reduce the current
year aid payment percentage under Minnesota Statutes, section 127A.45, subdivision
2, paragraph (d), by 0.2.
new text end

new text begin (b) For fiscal year 2014 and later, the commissioner of education shall adjust all
appropriations in 2013 Senate File No. 453, if enacted, that are calculated based on a
current year aid payment percentage and a final adjustment payment to reflect the current
year aid payment percentage, under Minnesota Statutes, section 127A.45, subdivision 2,
paragraph (d), as modified by paragraph (a).
new text end

Sec. 14. new text beginAPPROPRIATIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Department of Education. new text end

new text begin The sums indicated in this section are
appropriated from the general fund to the Department of Education for the fiscal years
designated and are in addition to any amounts appropriated in any other bill for the same
purpose.
new text end

new text begin Subd. 2. new text end

new text begin General education aid. new text end

new text begin For general education aid under Minnesota
Statutes, section 126C.13, subdivision 4:
new text end

new text begin $
new text end
new text begin 36,460,000
new text end
new text begin .....
new text end
new text begin 2014
new text end
new text begin $
new text end
new text begin 54,765,000
new text end
new text begin .....
new text end
new text begin 2015
new text end

new text begin The 2014 appropriation includes $0 for fiscal year 2013 and $36,460,000 for fiscal
year 2014.
new text end

new text begin The 2015 appropriation includes $12,185,000 for fiscal year 2014 and $42,580,000
for fiscal year 2015.
new text end

ARTICLE 4

SPECIAL TAXES

Section 1.

Minnesota Statutes 2012, section 237.52, subdivision 3, is amended to read:


Subd. 3.

Collection.

Every provider of services capable of originating a TRS call,
including cellular communications and other nonwire access services, in this state shallnew text begin,
except as provided in subdivision 3a,
new text end collect the charges established by the commission
under subdivision 2 and transfer amounts collected to the commissioner of public
safety in the same manner as provided in section 403.11, subdivision 1, paragraph (d).
The commissioner of public safety must deposit the receipts in the fund established in
subdivision 1.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 237.52, is amended by adding a subdivision
to read:


new text begin Subd. 3a. new text end

new text begin Fee for prepaid wireless telecommunications service. new text end

new text begin The fee
established in subdivision 2 does not apply to prepaid wireless telecommunications
services as defined in section 403.02, subdivision 17b, which are instead subject to the
prepaid wireless telecommunications access Minnesota fee established in section 403.161,
subdivision 1, paragraph (b). Collection, remittance, and deposit of prepaid wireless
telecommunications access Minnesota fees are governed by sections 403.161 and 403.162.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2014.
new text end

Sec. 3.

Minnesota Statutes 2012, section 270B.01, subdivision 8, is amended to read:


Subd. 8.

Minnesota tax laws.

For purposes of this chapter only, unless expressly
stated otherwise, "Minnesota tax laws" means:

(1) the taxes, refunds, and fees administered by or paid to the commissioner under
chapters 115B, 289A (except taxes imposed under sections 298.01, 298.015, and 298.24),
290, 290A, 291, 295, 297A, 297B, deleted text beginanddeleted text end 297H, new text beginand 403, new text endor any similar Indian tribal tax
administered by the commissioner pursuant to any tax agreement between the state and
the Indian tribal government, and includes any laws for the assessment, collection, and
enforcement of those taxes, refunds, and fees; and

(2) section 273.1315.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2014.
new text end

Sec. 4.

Minnesota Statutes 2012, section 270B.12, subdivision 4, is amended to read:


Subd. 4.

Department of Public Safety.

The commissioner may disclose return
information to the Department of Public Safety for the purpose of and to the extent
necessary to administer deleted text beginsectiondeleted text endnew text begin sectionsnew text end 270C.725new text begin and 403.16 to 403.162new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2014.
new text end

Sec. 5.

Minnesota Statutes 2012, section 270C.03, subdivision 1, is amended to read:


Subdivision 1.

Powers and duties.

The commissioner shall have and exercise
the following powers and duties:

(1) administer and enforce the assessment and collection of taxes;

(2) make determinations, corrections, and assessments with respect to taxes,
including interest, additions to taxes, and assessable penalties;

(3) use statistical or other sampling techniques consistent with generally accepted
auditing standards in examining returns or records and making assessments;

(4) investigate the tax laws of other states and countries, and formulate and submit
to the legislature such legislation as the commissioner may deem expedient to prevent
evasions of state revenue laws and to secure just and equal taxation and improvement in
the system of state revenue laws;

(5) consult and confer with the governor upon the subject of taxation, the
administration of the laws in regard thereto, and the progress of the work of the
department, and furnish the governor, from time to time, such assistance and information
as the governor may require relating to tax matters;

(6) execute and administer any agreement with the secretary of the treasury or the
Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice of the
United States or a representative of another state regarding the exchange of information
and administration of the state revenue laws;

(7) require town, city, county, and other public officers to report information as to the
collection of taxes received from licenses and other sources, and such other information
as may be needful in the work of the commissioner, in such form as the commissioner
may prescribe;

(8) authorize the use of unmarked motor vehicles to conduct seizures or criminal
investigations pursuant to the commissioner's authority;

(9) new text beginauthorize the participation in audits performed by the Multistate Tax Commission.
For the purposes of chapter 270B, the Multistate Tax Commission will be considered to be
a state for the purposes of auditing corporate sales, excise, and income tax returns.
new text end

new text begin (10) new text endmaintain toll-free telephone access for taxpayer assistance for calls from
locations within the state; and

deleted text begin (10)deleted text endnew text begin (11)new text end exercise other powers and authority and perform other duties required of or
imposed upon the commissioner by law.

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2012, section 270C.56, subdivision 1, is amended to read:


Subdivision 1.

Liability imposed.

A person who, either singly or jointly with
others, has the control of, supervision of, or responsibility for filing returns or reports,
paying taxes, or collecting or withholding and remitting taxes and who fails to do so, or a
person who is liable under any other law, is liable for the payment of taxes arising under
chapters 295, 296A, 297A, 297F, and 297G, or sections deleted text begin256.9658,deleted text end 290.92deleted text begin,deleted text end and 297E.02,
and the applicable penalties and interest on those taxes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 7.

Minnesota Statutes 2012, section 287.05, is amended by adding a subdivision
to read:


new text begin Subd. 10. new text end

new text begin Hennepin and Ramsey County. new text end

new text begin For properties located in Hennepin and
Ramsey County, the county may impose an additional mortgage registry tax as defined in
sections 383A.80 and 383B.80.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for all deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 8.

new text begin [287.40] HENNEPIN AND RAMSEY COUNTY.
new text end

new text begin For properties located in Hennepin or Ramsey County, the county may impose an
additional deed tax as defined in sections 383A.80 and 383B.80.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for all deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

Sec. 9.

new text begin [295.61] SPORTS MEMORABILIA GROSS RECEIPTS TAX.
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, unless the context clearly indicates otherwise.
new text end

new text begin (b) "Commissioner" means the commissioner of revenue.
new text end

new text begin (c) "Sale" means a transfer of title or possession of tangible personal property,
whether absolutely or conditionally.
new text end

new text begin (d) "Sports memorabilia" means items available for sale to the public that are sold
under a license granted by any professional or Collegiate Division I sports league or
association, a team that is a franchise of a professional sports league or association, or
a team that is an affiliate or subsidiary of a professional sports league or association,
including:
new text end

new text begin (1) one-of-a-kind items related to sports figures, teams, or events;
new text end

new text begin (2) trading cards;
new text end

new text begin (3) photographs;
new text end

new text begin (4) clothing;
new text end

new text begin (5) sports event licensed items;
new text end

new text begin (6) sports equipment; and
new text end

new text begin (7) similar items, but not food or beverage items.
new text end

new text begin (e) "Wholesale" or "sale at wholesale" means a sale to a retailer, as defined in
section 297A.61, subdivision 9, for the purpose of reselling the property to a third party.
Wholesale does not mean a sale to a wholesaler.
new text end

new text begin (f) "Wholesaler" means any person making wholesale sales of sports memorabilia
to purchasers in the state.
new text end

new text begin Subd. 2. new text end

new text begin Imposition. new text end

new text begin A tax is imposed on each sale at wholesale of sports
memorabilia equal to 13 percent of the gross revenues from the sale.
new text end

new text begin Subd. 3. new text end

new text begin Quarterly returns. new text end

new text begin Each wholesaler must file quarterly returns and make
payments by April 18 for the quarter ending March 31; July 18 for the quarter ending June
30; October 18 for the quarter ending September 30; and January 18 of the following
calendar year for the quarter ending December 31.
new text end

new text begin Subd. 4. new text end

new text begin Compensating use tax. new text end

new text begin If the tax is not paid under subdivision 2, a
compensating tax is imposed on a retailer or possessor for sale of sports memorabilia in
the state. The rate of tax equals the rate under subdivision 2 and must be paid by the
retailer or possessor for sale of the items.
new text end

new text begin Subd. 5. new text end

new text begin Allocation for youth sports. new text end

new text begin Five percent of the revenue collected
under subdivision 2 is appropriated to the commissioner for grants to counties for youth
and amateur sports.
new text end

new text begin Subd. 6. new text end

new text begin Administrative provisions. new text end

new text begin Unless specifically provided otherwise by this
section, the relevant audit, assessment, refund, penalty, interest, enforcement, collection
remedies, appeal, and administrative provisions of chapters 270C and 289A apply to
taxes imposed under this section.
new text end

new text begin Subd. 7. new text end

new text begin Disposition of revenues. new text end

new text begin The commissioner shall deposit the revenues
from the tax, less the amount allocated in under subdivision 5, in the general fund.
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, 2013.
new text end

Sec. 10.

Minnesota Statutes 2012, section 296A.09, subdivision 2, is amended to read:


Subd. 2.

new text beginJet fuel and new text endspecial fuel tax imposed.

There is imposed an excise tax
of deleted text beginthe same ratedeleted text end new text begin15 cents new text endper gallon deleted text beginas the aviation gasolinedeleted text end on all jet fuel or special
fuel received, sold, stored, or withdrawn from storage in this state, for use as substitutes
for aviation gasoline and not otherwise taxed as gasoline. Jet fuel is defined in section
296A.01, subdivision 8.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014, and applied to sales
and purchases made on or after that date.
new text end

Sec. 11.

Minnesota Statutes 2012, 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 aviation gasoline or special fuel for aircraft use deleted text beginprovided for by this
chapter
deleted text endnew text begin under subdivision 2, and the airflight property tax under section 270.72new text end, shall, as
to all such aviation gasoline and special fuel received, stored, or withdrawn from storage
by the person in this state in any calendar year and not sold or otherwise disposed of to
others, or intended for sale or other disposition to others, on which such tax has been so
paid, be entitled to the following graduated reductions in such tax for that calendar year, to
be obtained by means of the following refunds:

(1) on each gallon of such aviation gasoline or special fuel up to 50,000 gallons, all
but five cents per gallon;

(2) on each gallon of such aviation gasoline or special fuel above 50,000 gallons and
not more than 150,000 gallons, all but two cents per gallon;

(3) on each gallon of such aviation gasoline or special fuel above 150,000 gallons
and not more than 200,000 gallons, all but one cent per gallon;

(4) on each gallon of such aviation gasoline or special fuel above 200,000, all but
one-half cent per gallon.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014, and applied to sales
and purchases made on or after that date.
new text end

Sec. 12.

Minnesota Statutes 2012, section 297A.82, subdivision 4, is amended to read:


Subd. 4.

Exemptions.

(a) The following transactions are exempt from the tax
imposed in this chapter to the extent provided.

(b) The purchase or use of aircraft previously registered in Minnesota by a
corporation or partnership is exempt if the transfer constitutes a transfer within the
meaning of section 351 or 721 of the Internal Revenue Code.

(c) The sale to or purchase, storage, use, or consumption by a licensed aircraft dealer
of an aircraft for which a commercial use permit has been issued pursuant to section
360.654 is exempt, if the aircraft is resold while the permit is in effect.

(d) Air flight equipment when sold to, or purchased, stored, used, or consumed by
airline companies, as defined in section 270.071, subdivision 4, is exempt. For purposes
of this subdivision, "air flight equipment" includes airplanes and parts necessary for the
repair and maintenance of such air flight equipment, and flight simulators, but does
not include airplanes with a gross weight of less than 30,000 pounds that are used on
intermittent or irregularly timed flights.

(e) Sales of, and the storage, distribution, use, or consumption of aircraft, as defined
in section 360.511 and approved by the Federal Aviation Administration, and which the
seller delivers to a purchaser outside Minnesota or which, without intermediate use, is
shipped or transported outside Minnesota by the purchaser are exempt, but only if the
purchaser is not a resident of Minnesota and provided that the aircraft is not thereafter
returned to a point within Minnesota, except in the course of interstate commerce or
isolated and occasional use, and will be registered in another state or country upon its
removal from Minnesota. This exemption applies even if the purchaser takes possession of
the aircraft in Minnesota and uses the aircraft in the state exclusively for training purposes
for a period not to exceed ten days prior to removing the aircraft from this state.

new text begin (f) The sale or purchase of the following items that relate to aircraft operated under
Federal Aviation Regulations, Parts 91 and 135, and associated installation charges:
equipment and parts necessary for repair and maintenance of aircraft; and equipment
and parts to upgrade and improve aircraft.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014, and applied to sales
and purchases made on or after that date.
new text end

Sec. 13.

Minnesota Statutes 2012, section 297A.82, is amended by adding a
subdivision to read:


new text begin Subd. 4a. new text end

new text begin Deposit in state airports fund. new text end

new text begin Tax revenue collected from the sale or
purchase of an aircraft taxable under this chapter must be deposited in the state airports
fund, established in section 360.017.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014, and applied to sales
and purchases made on or after that date.
new text end

Sec. 14.

Minnesota Statutes 2012, section 297E.02, subdivision 1, is amended to read:


Subdivision 1.

Imposition.

new text begin(a) new text endA tax is imposed on all lawful gambling other than
(1) paper or electronic pull-tab deals or games; (2) tipboard deals or games; (3) electronic
linked bingo; and (4) items listed in section 297E.01, subdivision 8, clauses (4) and (5), at
the rate of 8.5 percent on the gross receipts as defined in section 297E.01, subdivision 8,
less prizes actually paid.

new text begin (b) A tax is imposed on the conduct of paper pull-tabs, at the rate of 9 percent on
the gross receipts as defined in section 297E.01, subdivision 8, less prizes actually paid.
The tax imposed under this paragraph applies only to an organization that conducts lawful
gambling in a location where at least 50 percent of its annual gross receipts are received
from paper bingo as of January 1, 2013.
new text end

new text begin (c)new text end The tax imposed by this subdivision is in lieu of the tax imposed by section
297A.62 and all local taxes and license fees except a fee authorized under section 349.16,
subdivision 8
, or a tax authorized under subdivision 5.

new text begin (d) new text endThe tax imposed under this subdivision is payable by the organization or party
conducting, directly or indirectly, the gambling.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 15.

Minnesota Statutes 2012, section 297E.02, subdivision 6, is amended to read:


Subd. 6.

Combined net receipts tax.

(a) In addition to the taxes imposed under
subdivision 1, a tax is imposed on the combined receipts of the organization. As used in
this section, "combined net receipts" is the sum of the organization's gross receipts from
lawful gambling less gross receipts directly derived from the conduct of paper bingo,
raffles, and paddle wheels, as defined in section 297E.01, subdivision 8, and less the net
prizes actually paid, other than prizes actually paid for paper bingo, raffles, and paddle
wheels, for the fiscal year. The combined net receipts of an organization are subject to a
tax computed according to the following schedule:

If the combined net
receipts for the fiscal year
are:
The tax is:
Not over $87,500
nine percent
Over $87,500, but not over
$122,500
$7,875 plus 18 percent of the amount
over $87,500, but not over $122,500
Over $122,500, but not
over $157,500
$14,175 plus 27 percent of the amount
over $122,500, but not over $157,500
Over $157,500
$23,625 plus 36 percent of the
amount over $157,500

(b) On or before April 1, 2016, the commissioner shall estimate the total amount of
revenue, including interest and penalties, that will be collected for fiscal year 2016 from
taxes imposed under this chapter. If the amount estimated by the commissioner equals
or exceeds $94,800,000, the commissioner shall certify that effective July 1, 2016, the
rates under this paragraph apply in lieu of the rates under paragraph (a) and shall publish a
notice to that effect in the State Register and notify each taxpayer by June 1, 2016. If the
rates under this section apply, the combined net receipts of an organization are subject to a
tax computed according to the following schedule:

If the combined net
receipts for the fiscal year
are:
The tax is:
Not over $87,500
8.5 percent
Over $87,500, but not over
$122,500
$7,438 plus 17 percent of the amount
over $87,500, but not over $122,500
Over $122,500, but not
over $157,500
$13,388 plus 25.5 percent of the
amount over $122,500, but not over
$157,500
Over $157,500
$22,313 plus 34 percent of the
amount over $157,500

(c) Gross receipts derived from sports-themed tipboards are exempt from taxation
under this section. For purposes of this paragraph, a sports-themed tipboard means a
sports-themed tipboard as defined in section 349.12, subdivision 34, under which the
winning numbers are determined by the numerical outcome of a professional sporting event.

new text begin (d) If an organization conducts lawful gambling in a location where, as of January 1,
2013, at least 50 percent of its annual gross receipts are derived from paper bingo, the
organization is exempt from taxation under this subdivision with respect to its receipts
from paper pull-tabs.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 16.

Minnesota Statutes 2012, section 297F.01, is amended by adding a subdivision
to read:


new text begin Subd. 9b. new text end

new text begin Little cigar. new text end

new text begin "Little cigar" means any roll for smoking made in whole or
in part of tobacco if the product is wrapped in a substance containing tobacco other than
natural leaf tobacco, uses an integrated cellulose acetate or other similar filter, and weighs
not more than 4-1/2 pounds per thousand.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 17.

Minnesota Statutes 2012, section 297F.01, is amended by adding a subdivision
to read:


new text begin Subd. 10b. new text end

new text begin Moist snuff. new text end

new text begin "Moist snuff" means any finely cut, ground, or powdered
smokeless tobacco that is intended to be placed or dipped in the mouth.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 18.

Minnesota Statutes 2012, section 297F.01, is amended by adding a subdivision
to read:


new text begin Subd. 13a. new text end

new text begin Premium cigar. new text end

new text begin "Premium cigar" means any cigar that is
hand-constructed and hand-rolled, has a wrapper that is made entirely from whole tobacco
leaf, has a filler and binder that is made entirely of tobacco, except for adhesives or other
materials used to maintain size, texture, or flavor, and has a wholesale price of no less
than $2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 19.

Minnesota Statutes 2012, section 297F.01, subdivision 19, is amended to read:


Subd. 19.

Tobacco products.

new text begin(a) new text end"Tobacco products" means any product
containing, made, or derived from tobacco that is intended for human consumption,
whether chewed, smoked, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by
any other means, or any component, part, or accessory of a tobacco product, including,
but not limited to, cigars; little cigars; cheroots; stogies; periques; granulated, plug cut,
crimp cut, ready rubbed, and other smoking tobacco; snuff; snuff flour; cavendish; plug
and twist tobacco; fine-cut and other chewing tobacco; shorts; refuse scraps, clippings,
cuttings and sweepings of tobacco, and other kinds and forms of tobacco; but does not
include cigarettes as defined in this section. Tobacco products excludes any tobacco
product that has been approved by the United States Food and Drug Administration for
sale as a tobacco cessation product, as a tobacco dependence product, or for other medical
purposes, and is being marketed and sold solely for such an approved purpose.

new text begin (b) Except for the imposition of tax under section 297F.05, subdivisions 3 and 4,
tobacco products includes a premium cigar, as defined in subdivision 13a.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 20.

Minnesota Statutes 2012, section 297F.05, subdivision 1, is amended to read:


Subdivision 1.

Rates; cigarettes.

A tax is imposed upon the sale of cigarettes in
this state, upon having cigarettes in possession in this state with intent to sell, upon any
person engaged in business as a distributor, and upon the use or storage by consumers, at
the following rates:

(1) on cigarettes weighing not more than three pounds per thousand, deleted text begin24deleted text end new text begin108.5 new text endmillsnew text begin,
or 10.85 cents,
new text end on each such cigarette; and

(2) on cigarettes weighing more than three pounds per thousand, deleted text begin48deleted text endnew text begin 217new text end millsnew text begin, or
21.7 cents,
new text end on each such cigarette.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 21.

Minnesota Statutes 2012, section 297F.05, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Annual indexing. new text end

new text begin (a) Each year the commissioner shall adjust the
tax rates under subdivision 1, including any adjustment made in prior years under this
subdivision, by multiplying the mill rates for the current calendar year by an adjustment
factor. The adjustment factor equals the in-lieu sales tax rate that applies to the following
calendar year divided by the in-lieu sales tax rate for the current calendar year. For
purposes of this subdivision, "in-lieu sales tax rate" means the tax rate established under
section 297F.25, subdivision 1, rounded to 1/100 of one cent per cigarette.
new text end

new text begin (b) The commissioner shall publish the resulting rate by November 1 and the rate
applies to sales made on or after January 1 of the following year.
new text end

new text begin (c) The determination of the commissioner under this subdivision is not a