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Minnesota Legislature

Office of the Revisor of Statutes

SF 1

as introduced - 87th Legislature (2011 - 2012) Posted on 02/23/2012 08:07am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to job creation; reducing certain taxes; providing for permitting
efficiency; modifying environmental review requirements; amending Minnesota
Statutes 2010, sections 84.027, by adding a subdivision; 115.07; 116.03, by
adding a subdivision; 116.07, subdivision 2; 116D.04, subdivisions 3a, 10;
116D.045, subdivisions 1, 3; 275.025, subdivisions 1, 4; 290.06, subdivision 1;
290.0921, subdivision 1.

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

ARTICLE 1

BUSINESS TAXATION

Section 1.

Minnesota Statutes 2010, 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 deleted text begin$592,000,000deleted text endnew text begin $717,100,000 for
commercial-industrial property and $39,800,000 for seasonal residential recreational
property
new text end for taxes payable in deleted text begin2002deleted text endnew text begin 2012 and thereafternew text end. deleted text beginFor taxes payable in subsequent
years, the levy base amount is increased each year by multiplying the levy base amount
for the prior year by the sum of one plus the rate of increase, if any, in the implicit price
deflator for government consumption expenditures and gross investment for state and
local governments prepared by the Bureau of Economic Analysts of the United States
Department of Commerce for the 12-month period ending March 31 of the year prior to the
year the taxes are payable.
deleted text end The tax under this section is not treated as a local tax rate under
section 469.177 and is not the levy of a governmental unit under chapters 276A and 473F.

The commissioner shall increase or decrease the preliminary or final 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 levied in 2011, payable
in 2012, and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2010, section 275.025, subdivision 4, is amended to read:


Subd. 4.

deleted text beginApportionment anddeleted text end Levy of state general tax.

deleted text beginNinety-five percent of the
state general tax must be levied by applying a uniform rate to all commercial-industrial tax
capacity and five percent of the state general tax must be levied by applying a uniform
rate to all seasonal residential recreational tax capacity.
deleted text end On or before October 1 each year,
the commissioner of revenue shall certify the preliminary state general levy rates to each
county auditor that must be used to prepare the notices of proposed property taxes for taxes
payable in the following year. By January 1 of each year, the commissioner shall certify
the final state general levy rate to each county auditor that shall be used in spreading taxes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2011, payable
in 2012, and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2010, section 290.06, subdivision 1, is amended to read:


Subdivision 1.

Computation, corporations.

The franchise tax imposed upon
corporations shall be computed by applying to their taxable income the rate of deleted text begin9.8 percent.deleted text endnew text begin:
new text end

new text begin (1) 9.8 percent in taxable year 2011;
new text end

new text begin (2) 8.8 percent in taxable year 2012;
new text end

new text begin (3) 7.8 percent in taxable year 2013;
new text end

new text begin (4) 7.3 percent in taxable year 2014;
new text end

new text begin (5) 6.8 percent in taxable year 2015;
new text end

new text begin (6) 5.8 percent in taxable year 2016; and
new text end

new text begin (7) 4.9 percent in taxable year 2017 and thereafter.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2010.
new text end

Sec. 4.

Minnesota Statutes 2010, section 290.0921, subdivision 1, is amended to read:


Subdivision 1.

Tax imposed.

In addition to the taxes computed under this chapter
without regard to this section, the franchise tax imposed on corporations includes a tax
equal to the excess, if any, for the taxable year of:

(1)new text begin(i)new text end 5.8 percent of Minnesota alternative minimum taxable incomenew text begin in taxable
year 2011
new text end;

new text begin (ii) 5.2 percent of Minnesota alternative minimum taxable income in taxable year
2012;
new text end

new text begin (iii) 4.6 percent of Minnesota alternative minimum taxable income in taxable year
2013;
new text end

new text begin (iv) 4.3 percent of Minnesota alternative minimum taxable income in taxable year
2014;
new text end

new text begin (v) 4 percent of Minnesota alternative minimum taxable income in taxable year 2015;
new text end

new text begin (vi) 3.4 percent of Minnesota alternative minimum taxable income in taxable year
2016; and
new text end

new text begin (vii) 2.9 percent of Minnesota alternative minimum taxable income in taxable year
2017 and thereafter;
new text endover

(2) the tax imposed under section 290.06, subdivision 1, new text beginfor the taxable year new text endwithout
regard to this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2010.
new text end

ARTICLE 2

ENVIRONMENTAL PERMITTING AND REVIEW

Section 1.

Minnesota Statutes 2010, section 84.027, is amended by adding a
subdivision to read:


new text begin Subd. 14a. new text end

new text begin Permitting efficiency. new text end

new text begin (a) It is the goal of the state that environmental
and resource management permits be issued or denied within 150 days of the submission
of a completed permit application. The commissioner of natural resources shall establish
management systems designed to achieve the goal.
new text end

new text begin (b) The commissioner shall prepare semiannual permitting efficiency reports that
include statistics on meeting the goal in paragraph (a). The reports are due February 1 and
August 1 each year. For permit applications that have not met the goal, the report must
state the reasons for not meeting the goal, steps that will be taken to complete action on
the application, and the expected timeline. In stating the reasons for not meeting the
goal, the commissioner shall separately identify delays caused by the responsiveness of
the proposer, lack of staff, scientific or technical disagreements, or the level of public
engagement. The report must specify the number of days from initial submission of
the application to the day of determination that the application is complete. The report
for the final quarter of the fiscal year must aggregate the data for the year and assess
whether program or system changes are necessary to achieve the goal. The report must
be posted on the department's Web site and submitted to the governor and the chairs
of the house of representatives and senate committees having jurisdiction over natural
resources policy and finance.
new text end

new text begin (c) The commissioner shall allow electronic submission of environmental review
and permit documents to the department.
new text end

Sec. 2.

Minnesota Statutes 2010, section 115.07, is amended to read:


115.07 VIOLATIONS AND PROHIBITIONS.

Subdivision 1.

Obtain permit.

new text begin(a) Except as provided in paragraph (b), new text endit deleted text beginshall bedeleted text end
new text begin is new text endunlawful for any person to construct, installnew text begin,new text end or operate a disposal system, or any part
thereof, until plans deleted text begintherefor shalldeleted text end new text beginand specifications for the disposal system new text endhave been
submitted to the agencynew text begin,new text end unless the agency deleted text beginshall have waived thedeleted text end new text beginwaives new text endsubmission
deleted text begin thereof to itdeleted text end new text beginof the plans and specifications new text endand a written permit deleted text begintherefor shall have beendeleted text end
new text begin for the disposal system is new text endgranted by the agency.

new text begin (b) If a person who discharges a pollutant into the waters of the state is required by
statutes or rules to obtain both a national pollutant discharge elimination system permit
and a state disposal system permit and the permit is not for discharges under Minnesota
Rules, part 7090.2010, it is unlawful for the person to construct, install, or operate the
disposal system, or any part thereof, until plans and specifications for the disposal system
have been submitted to the agency, unless the agency waives submission of the plans and
specifications. The person is prohibited from discharging a pollutant into the waters of
the state until a written permit for the discharge is granted by the agency and plans and
specifications for the disposal system have been approved, unless the agency waives the
submission of the plans and specifications.
new text end

new text begin (c) new text endFor disposal systems operated on streams with extreme seasonal flows, the
agency must allow seasonal permit limits based on a fixed or variable effluent limit when
the municipality operating the disposal system requests them and is in compliance with
agency water quality standards.

Subd. 3.

Permission for extension.

new text begin(a) Except as provided in paragraph (b), new text endit
deleted text begin shall bedeleted text end new text beginis new text endunlawful for any person to make any change in, addition tonew text begin,new text end or extension of any
existing disposal system or point source, or part thereof, to effect any facility expansion,
production increase, or process modification which results in new or increased discharges
of pollutants, or to operate such system or point source, or part thereof as so changed,
added to, or extended until plans and specifications therefor shall have been submitted to
the agencynew text begin,new text end unless the agency deleted text beginshall have waived thedeleted text end new text beginwaives new text endsubmission deleted text beginthereof to itdeleted text end new text beginof
the plans and specifications
new text endand a written permit deleted text begintherefor shall have beendeleted text end new text beginfor the change,
addition, or extension is
new text endgranted by the agency.

new text begin (b) If a person who discharges a pollutant into the waters of the state is required by
statutes or rules to obtain both a national pollutant discharge elimination system permit
and a state disposal system permit and the permit is not for discharge under Minnesota
Rules, part 7090.2010, it is unlawful for the person to change, add to, or extend an existing
disposal system or point source, or part thereof, as specified under paragraph (a) until
plans and specifications for the change, addition, or extension have been submitted to
the agency, unless the agency waives submission of the plans and specifications. The
person is prohibited from discharging additional or increased pollutants into the waters
of the state until a written permit for the discharge is granted by the agency and plans
and specifications for the change, addition, or extension have been approved, unless the
agency waives the submission of plans and specifications.
new text end

Sec. 3.

Minnesota Statutes 2010, section 116.03, is amended by adding a subdivision to
read:


new text begin Subd. 2b. new text end

new text begin Permitting efficiency. new text end

new text begin (a) It is the goal of the state that environmental
and resource management permits be issued or denied within 150 days of the submission
of a completed permit application. The commissioner of the Pollution Control Agency
shall establish management systems designed to achieve the goal.
new text end

new text begin (b) The commissioner shall prepare semiannual permitting efficiency reports that
include statistics on meeting the goal in paragraph (a). The reports are due February 1 and
August 1 each year. For permit applications that have not met the goal, the report must
state the reasons for not meeting the goal, steps that will be taken to complete action on
the application, and the expected timeline. In stating the reasons for not meeting the
goal, the commissioner shall separately identify delays caused by the responsiveness of
the proposer, lack of staff, scientific or technical disagreements, or the level of public
engagement. The report must specify the number of days from initial submission of
the application to the day of determination that the application is complete. The report
for the final quarter of the fiscal year must aggregate the data for the year and assess
whether program or system changes are necessary to achieve the goal. The report must
be posted on the agency's Web site and submitted to the governor and the chairs of the
house of representatives and senate committees having jurisdiction over environment
policy and finance.
new text end

new text begin (c) The commissioner shall allow electronic submission of environmental review
and permit documents to the agency.
new text end

Sec. 4.

Minnesota Statutes 2010, section 116.07, subdivision 2, is amended to read:


Subd. 2.

Adoption of standards.

new text begin(a) new text endThe Pollution Control Agency shall improve
air quality by promoting, in the most practicable way possible, the use of energy sources
and waste disposal methods which produce or emit the least air contaminants consistent
with the agency's overall goal of reducing all forms of pollution. The agency shall also
adopt standards of air quality, including maximum allowable standards of emission of air
contaminants from motor vehicles, recognizing that due to variable factors, no single
standard of purity of air is applicable to all areas of the state. In adopting standards the
Pollution Control Agency shall give due recognition to the fact that the quantity or
characteristics of air contaminants or the duration of their presence in the atmosphere,
which may cause air pollution in one area of the state, may cause less or not cause any air
pollution in another area of the state, and it shall take into consideration in this connection
such factors, including others which it may deem proper, as existing physical conditions,
zoning classifications, topography, prevailing wind directions and velocities, and the fact
that a standard of air quality which may be proper as to an essentially residential area of
the state, may not be proper as to a highly developed industrial area of the state. Such
standards of air quality shall be premised upon scientific knowledge of causes as well as
effects based on technically substantiated criteria and commonly accepted practices. No
local government unit shall set standards of air quality which are more stringent than
those set by the Pollution Control Agency.

new text begin (b) new text endThe Pollution Control Agency shall promote solid waste disposal control
by encouraging the updating of collection systems, elimination of open dumps, and
improvements in incinerator practices. The agency shall also adopt standards for the
control of the collection, transportation, storage, processing, and disposal of solid waste
and sewage sludge for the prevention and abatement of water, air, and land pollution,
recognizing that due to variable factors, no single standard of control is applicable to
all areas of the state. In adopting standards, the Pollution Control Agency shall give
due recognition to the fact that elements of control which may be reasonable and proper
in densely populated areas of the state may be unreasonable and improper in sparsely
populated or remote areas of the state, and it shall take into consideration in this connection
such factors, including others which it may deem proper, as existing physical conditions,
topography, soils and geology, climate, transportation, and land use. Such standards of
control shall be premised on technical criteria and commonly accepted practices.

new text begin (c) new text endThe Pollution Control Agency shall also adopt standards describing the
maximum levels of noise in terms of sound pressure level which may occur in the outdoor
atmosphere, recognizing that due to variable factors no single standard of sound pressure
is applicable to all areas of the state. Such standards shall give due consideration to
such factors as the intensity of noises, the types of noises, the frequency with which
noises recur, the time period for which noises continue, the times of day during which
noises occur, and such other factors as could affect the extent to which noises may be
injurious to human health or welfare, animal or plant life, or property, or could interfere
unreasonably with the enjoyment of life or property. In adopting standards, the Pollution
Control Agency shall give due recognition to the fact that the quantity or characteristics
of noise or the duration of its presence in the outdoor atmosphere, which may cause
noise pollution in one area of the state, may cause less or not cause any noise pollution
in another area of the state, and it shall take into consideration in this connection such
factors, including others which it may deem proper, as existing physical conditions,
zoning classifications, topography, meteorological conditions and the fact that a standard
which may be proper in an essentially residential area of the state, may not be proper as to
a highly developed industrial area of the state. Such noise standards shall be premised
upon scientific knowledge as well as effects based on technically substantiated criteria
and commonly accepted practices. No local governing unit shall set standards describing
the maximum levels of sound pressure which are more stringent than those set by the
Pollution Control Agency.

new text begin (d) new text endThe Pollution Control Agency shall adopt standards for the identification of
hazardous waste and for the management, identification, labeling, classification, storage,
collection, transportation, processing, and disposal of hazardous waste, recognizing
that due to variable factors, a single standard of hazardous waste control may not be
applicable to all areas of the state. In adopting standards, the Pollution Control Agency
shall recognize that elements of control which may be reasonable and proper in densely
populated areas of the state may be unreasonable and improper in sparsely populated
or remote areas of the state. The agency shall consider existing physical conditions,
topography, soils, and geology, climate, transportation and land use. Standards of
hazardous waste control shall be premised on technical knowledge, and commonly
accepted practices. Hazardous waste generator licenses may be issued for a term not to
exceed five years. No local government unit shall set standards of hazardous waste control
which are in conflict or inconsistent with those set by the Pollution Control Agency.

new text begin (e) new text endA person who generates less than 100 kilograms of hazardous waste per month is
exempt from the following agency hazardous waste rules:

(1) rules relating to transportation, manifesting, storage, and labeling for
photographic fixer and x-ray negative wastes that are hazardous solely because of silver
content; and

(2) any rule requiring the generator to send to the agency or commissioner a copy
of each manifest for the transportation of hazardous waste for off-site treatment, storage,
or disposal, except that counties within the metropolitan area may require generators to
provide manifests.

Nothing in this paragraph exempts the generator from the agency's rules relating to on-site
accumulation or outdoor storage. A political subdivision or other local unit of government
may not adopt management requirements that are more restrictive than this paragraph.

new text begin (f) In any rulemaking proceeding under chapter 14 to adopt standards for air quality
or hazardous waste under this chapter or standards for water quality under chapter 115
that are more stringent than any similar federal standard, the statement of need and
reasonableness must include documentation that the federal standard does not provide
adequate protection for public health and the environment and a comparison of the
proposed standard with standards in border states and states within Environmental
Protection Agency Region 5.
new text end

Sec. 5.

Minnesota Statutes 2010, section 116D.04, subdivision 3a, is amended to read:


Subd. 3a.

Final decisions.

Within deleted text begin90deleted text end new text begin30 new text enddays after final approval of an
environmental impact statement, final decisions shall be made by the appropriate
governmental units on those permits which were identified as required and for which
information was developed concurrently with the preparation of the environmental impact
statement. Provided, however, that the deleted text begin90-daydeleted text endnew text begin 30-daynew text end period may be extended where a
longer period is required by federal law or state statute or is consented to by the permit
applicant. The permit decision shall include the reasons for the decision, including
any conditions under which the permit is issued, together with a final order granting or
denying the permit.

Sec. 6.

Minnesota Statutes 2010, section 116D.04, subdivision 10, is amended to read:


Subd. 10.

Review.

Decisions on the need for an environmental assessment
worksheet, the need for an environmental impact statementnew text begin,new text end and the adequacy of an
environmental impact statement may be reviewed by deleted text begina declaratory judgment action in
the district court of the county wherein the proposed action, or any part thereof, would
be undertaken
deleted text endnew text begin the Court of Appealsnew text end. Judicial review under this section shall be initiated
within 30 days after the governmental unit makes the decision, and a bond may be
required under section 562.02 unless at the time of hearing on the application for the bond
the plaintiff has shown that the claim has sufficient possibility of success on the merits to
sustain the burden required for the issuance of a temporary restraining order. Nothing in
this section shall be construed to alter the requirements for a temporary restraining order
or a preliminary injunction pursuant to the Minnesota Rules of Civil Procedure for district
courts. The board may initiate judicial review of decisions referred to herein and may
intervene as of right in any proceeding brought under this subdivision.

Sec. 7.

Minnesota Statutes 2010, section 116D.045, subdivision 1, is amended to read:


Subdivision 1.

Assessment.

The board shall by rule adopt procedures to new text beginauthorize
the proposer of a specific action to prepare a draft environmental impact statement of that
action required pursuant to section 116D.04 for submission to and review, modification,
and determination of completeness and adequacy by the responsible governmental unit or
new text endassess the proposer of a specific action for reasonable costs of preparingnew text begin, reviewing,new text end and
distributing deleted text beginandeleted text end new text beginthe new text endenvironmental impact statement deleted text beginon that action required pursuant to
section 116D.04
deleted text end. Such costs shall be determined by the responsible governmental unit
pursuant to the rules promulgated by the board.

Sec. 8.

Minnesota Statutes 2010, section 116D.045, subdivision 3, is amended to read:


Subd. 3.

Use of assessment.

new text beginAs necessary, new text endthe responsible governmental unit shall
assess the project proposer for reasonable costsnew text begin that the responsible governmental unit
incurs
new text end in preparingnew text begin, reviewing,new text end and distributing the environmental impact statement and
the proposer shall pay the assessed cost to the responsible governmental unit. Money
received under this subdivision by a responsible governmental unit may be retained by the
unit for the same purposes. Money received by a state agency must be credited to a special
account and is appropriated to the agency to cover the assessed costs incurred.

Sec. 9. new text beginRULE AMENDMENT.
new text end

new text begin The commissioner of the Pollution Control Agency shall amend Minnesota Rules,
part 7001.0030, to comply with the amendments made under section 2. The commissioner
may use the good cause exemption under Minnesota Statutes, section 14.388, subdivision
1, clause (3), to adopt the amendment under this section, and Minnesota Statutes, section
14.386, does not apply except as provided under Minnesota Statutes, section 14.388.
new text end