1.1 	A bill for an act
1.2 	relating to state government; making technical changes by updating and deleting 
1.3 	outdated budget-related language;amending Minnesota Statutes 2018, sections 
1.4 	15.0596; 15.191, subdivisions 1, 3; 16A.065; 16A.13, subdivision 2a; 16A.134; 
1.5 	16A.15, subdivision 3; 16A.17, subdivision 5; 16A.272, subdivision 3; 16A.40; 
1.6 	16A.42, subdivisions 2, 4, by adding a subdivision; 16A.56; 16A.671, subdivision 
1.7 	1; 16B.37, subdivision 4; 16D.03, subdivision 2; 16D.09, subdivision 1; 21.116; 
1.8 	43A.30, subdivision 2; 43A.49; 49.24, subdivisions 13, 16; 69.031, subdivision 
1.9 	1; 80A.65, subdivision 9; 84A.23, subdivision 4; 84A.33, subdivision 4; 84A.40; 
1.10 	84A.52; 88.12, subdivision 1; 94.522; 94.53; 116J.64, subdivision 7; 126C.55, 
1.11 	subdivisions 2, 9; 126C.68, subdivision 3; 126C.69, subdivision 14; 127A.34, 
1.12 	subdivision 1; 127A.40; 136F.46, subdivision 1; 136F.70, subdivision 3; 162.08, 
1.13 	subdivisions 10, 11; 162.14, subdivisions 4, 5; 162.18, subdivision 4; 162.181, 
1.14 	subdivision 4; 163.051, subdivision 3; 176.181, subdivision 2; 176.581; 176.591, 
1.15 	subdivision 3; 192.55; 196.052; 198.16; 237.30; 241.13, subdivision 1; 244.19, 
1.16 	subdivision 7; 256B.20; 260B.331, subdivision 2; 260C.331, subdivision 2; 
1.17 	273.121, subdivision 1; 287.08; 297I.10; 299C.21; 348.05; 352.04, subdivision 9; 
1.18 	352.05; 352.115, subdivision 12; 352.12, subdivision 13; 353.05; 353.27, 
1.19 	subdivision 7; 354.42, subdivision 7; 354.52, subdivisions 4, 4b; 401.15, subdivision 
1.20 	1; 446A.086, subdivision 4; 446A.16, subdivision 1; 462A.18, subdivision 1; 
1.21 	475A.04, subdivision 1; 525.841.
1.22 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.23 	Section 1. Minnesota Statutes 2018, section 15.0596, is amended to read:
1.24 	15.0596 ADDITIONAL COMPENSATION FROM CONTINGENT FUND 
1.25 	PROHIBITED.
1.26 	In all cases where the compensation of an officer of the state is fixed by law at a specified 
1.27 	sum, it shall be unlawful for any such officer or employee to receive additional compensation 
1.28 	for the performance of official services out of the contingent fund of the officer or the 
1.29 	department, and it shall be unlawful for the head of any department of the state government 
1.30 	to direct the payment of such additional compensation out of the contingent fund; and the 
2.1 	commissioner of management and budget is hereby prohibited from issuing a warrant
2.2 	payment upon such contingent fund in payment of such additional compensation.
2.3 	Every person offending against the provisions of this section shall be guilty of a 
2.4 	misdemeanor.

2.5 	Sec. 2. Minnesota Statutes 2018, section 15.191, subdivision 1, is amended to read:
2.6 		Subdivision 1.Emergency disbursements. Imprest cash funds for the purpose of making 
2.7 	minor disbursements, providing for change, and providing employees with travel advances 
2.8 	or a portion or all of their payroll warrant where the warrant payment has not been received 
2.9 	through the payroll system, may be established by state departments or agencies from 
2.10 	existing appropriations in the manner prescribed by this section.

2.11 	Sec. 3. Minnesota Statutes 2018, section 15.191, subdivision 3, is amended to read:
2.12 		Subd. 3.Warrant Payment against designated appropriation. Imprest cash funds 
2.13 	established under this section shall be created by warrant drawn payment issued against the 
2.14 	appropriation designated by the commissioner of management and budget.

2.15 	Sec. 4. Minnesota Statutes 2018, section 16A.065, is amended to read:
2.16 	16A.065 PREPAY SOFTWARE, SUBSCRIPTIONS, UNITED STATES 
2.17 	DOCUMENTS.
2.18 	Notwithstanding section 16A.41, subdivision 1, the commissioner may allow an agency 
2.19 	to make advance deposits or payments for software or software maintenance services for 
2.20 	state-owned or leased electronic data processing equipment, for information technology 
2.21 	hosting services, for sole source maintenance agreements where it is not cost-effective to 
2.22 	pay in arrears, for exhibit booth space or boat slip rental when required by the renter to 
2.23 	guarantee the availability of space, for registration fees where advance payment is required 
2.24 	or advance payment discount is provided, and for newspaper, magazine, and other 
2.25 	subscription fees, and other costs where advance payment discount is provided or are
2.26 	customarily paid for in advance. The commissioner may also allow advance deposits by 
2.27 	any department with the Library of Congress and federal Supervisor of Documents for items 
2.28 	to be purchased from those federal agencies.

2.29 	Sec. 5. Minnesota Statutes 2018, section 16A.13, subdivision 2a, is amended to read:
2.30 		Subd. 2a.Procedure. The commissioner shall see that the deduction for the withheld 
2.31 	tax is made from an employee's pay on the payroll abstract. The commissioner shall approve 
3.1 	one warrant payable payment to the commissioner for the total amount deducted on the 
3.2 	abstract. Deductions from the pay of an employee paid direct by an agency shall be made 
3.3 	by the employee's payroll authority. A later deduction must correct an error made on an 
3.4 	earlier deduction. The paying authority shall see that a warrant or check payment for the 
3.5 	deductions is promptly sent to the commissioner. The commissioner shall deposit the amount 
3.6 	of the warrant or check payment to the credit of the proper federal authority or other person 
3.7 	authorized by federal law to receive it.

3.8 	Sec. 6. Minnesota Statutes 2018, section 16A.134, is amended to read:
3.9 	16A.134 CHARITABLE ORGANIZATIONS PAYROLL DEDUCTIONS.
3.10 	An employee's contribution to a registered combined charitable organization defined in 
3.11 	section 43A.50 may be deducted from the employee's pay. On the employee's written request, 
3.12 	the commissioner shall deduct a requested amount from the pay of the employee for each 
3.13 	pay period. The commissioner shall issue a warrant payment in that amount to the specified 
3.14 	organization.

3.15 	Sec. 7. Minnesota Statutes 2018, section 16A.15, subdivision 3, is amended to read:
3.16 		Subd. 3.Allotment and encumbrance. (a) A payment may not be made without prior 
3.17 	obligation. An obligation may not be incurred against any fund, allotment, or appropriation 
3.18 	unless the commissioner has certified a sufficient unencumbered balance or the accounting 
3.19 	system shows sufficient allotment or encumbrance balance in the fund, allotment, or 
3.20 	appropriation to meet it. The commissioner shall determine when the accounting system 
3.21 	may be used to incur obligations without the commissioner's certification of a sufficient 
3.22 	unencumbered balance. An expenditure or obligation authorized or incurred in violation of 
3.23 	this chapter is invalid and ineligible for payment until made valid. A payment made in 
3.24 	violation of this chapter is illegal. An employee authorizing or making the payment, or 
3.25 	taking part in it, and a person receiving any part of the payment, are jointly and severally 
3.26 	liable to the state for the amount paid or received. If an employee knowingly incurs an 
3.27 	obligation or authorizes or makes an expenditure in violation of this chapter or takes part 
3.28 	in the violation, the violation is just cause for the employee's removal by the appointing 
3.29 	authority or by the governor if an appointing authority other than the governor fails to do 
3.30 	so. In the latter case, the governor shall give notice of the violation and an opportunity to 
3.31 	be heard on it to the employee and to the appointing authority. A claim presented against 
3.32 	an appropriation without prior allotment or encumbrance may be made valid on investigation, 
3.33 	review, and approval by the agency head in accordance with the commissioner's policy, if 
4.1 	the services, materials, or supplies to be paid for were actually furnished in good faith 
4.2 	without collusion and without intent to defraud. The commissioner may then draw a warrant 
4.3 	to pay the claim just as properly allotted and encumbered claims are paid.
4.4 	(b) The commissioner may approve payment for materials and supplies in excess of the 
4.5 	obligation amount when increases are authorized by section 16C.03, subdivision 3.
4.6 	(c) To minimize potential construction delay claims, an agency with a project funded 
4.7 	by a building appropriation may allow a contractor to proceed with supplemental work 
4.8 	within the limits of the appropriation before money is encumbered. Under this circumstance, 
4.9 	the agency may requisition funds and allow contractors to expeditiously proceed with a 
4.10 	construction sequence. While the contractor is proceeding, the agency shall immediately 
4.11 	act to encumber the required funds.

4.12 	Sec. 8. Minnesota Statutes 2018, section 16A.17, subdivision 5, is amended to read:
4.13 		Subd. 5.Payroll duties. When the department prepares the payroll for an agency, the 
4.14 	commissioner assumes the agency head's duties to make authorized or required deductions 
4.15 	from, or employer contributions on, the pay of the agency's employees and to prepare and 
4.16 	issue the necessary warrants payments.

4.17 	Sec. 9. Minnesota Statutes 2018, section 16A.272, subdivision 3, is amended to read:
4.18 		Subd. 3.Section 7.19 16A.271 to apply.  The provisions of Minnesota Statutes 1941, 
4.19 	section 7.19 16A.271, shall apply to deposits of securities made pursuant to this section.

4.20 	Sec. 10. Minnesota Statutes 2018, section 16A.40, is amended to read:
4.21 	16A.40 WARRANTS AND ELECTRONIC FUND TRANSFERS.
4.22 	Money must not be paid out of the state treasury except upon the warrant of the 
4.23 	commissioner or an electronic fund transfer approved by the commissioner. Warrants must 
4.24 	be drawn on printed blanks that are in numerical order. The commissioner shall enter, in 
4.25 	numerical order in a warrant payment register, the number, amount, date, and payee for 
4.26 	every warrant payment issued.
4.27 	The commissioner may require payees to supply their bank routing information to enable 
4.28 	the payments to be made through an electronic fund transfer.

5.1 	Sec. 11. Minnesota Statutes 2018, section 16A.42, subdivision 2, is amended to read:
5.2 		Subd. 2.Approval. If the claim is approved, the commissioner shall complete and sign 
5.3 	a warrant issue a payment in the amount of the claim.

5.4 	Sec. 12. Minnesota Statutes 2018, section 16A.42, subdivision 4, is amended to read:
5.5 		Subd. 4.Register. The commissioner shall enter a warrant payment in the warrant 
5.6 	payment register as if it were a cash payment.

5.7 	Sec. 13. Minnesota Statutes 2018, section 16A.42, is amended by adding a subdivision to 
5.8 	read:
5.9 		Subd. 5.Invalid claims. If the commissioner determines that a claim is invalid after 
5.10 	issuing a warrant, the commissioner may void an unpaid warrant. The commissioner is not 
5.11 	liable to any holder who took the void warrant for value.

5.12 	Sec. 14. Minnesota Statutes 2018, section 16A.56, is amended to read:
5.13 	16A.56 COMMISSIONER'S RECEIPT AND CLAIM DUTIES.
5.14 	The commissioner or a designee shall examine every receipt and claim, and if proper, 
5.15 	approve them, name the account to be charged or credited, and issue warrantspayments to 
5.16 	pay claims.

5.17 	Sec. 15. Minnesota Statutes 2018, section 16A.671, subdivision 1, is amended to read:
5.18 		Subdivision 1.Authority; advisory recommendation. To ensure that cash is available 
5.19 	when needed to pay warrants make payments drawn on the general fund under appropriations 
5.20 	and allotments, the commissioner may (1) issue certificates of indebtedness in anticipation 
5.21 	of the collection of taxes levied for and other revenues appropriated to the general fund for 
5.22 	expenditure during each biennium; and (2) issue additional certificates to refund outstanding 
5.23 	certificates and interest on them, under the constitution, article XI, section 6.

5.24 	Sec. 16. Minnesota Statutes 2018, section 16B.37, subdivision 4, is amended to read:
5.25 		Subd. 4.Work of department for another. To avoid duplication and improve efficiency, 
5.26 	the commissioner may direct an agency to do work for another agency or may direct a 
5.27 	division or section of an agency to do work for another division or section within the same 
5.28 	agency and shall require reimbursement for the work. Reimbursements received by an 
5.29 	agency are reappropriated to the account making the original expenditure in accordance 
6.1 	with the transfer warrant procedure established by the commissioner of management and 
6.2 	budget.

6.3 	Sec. 17. Minnesota Statutes 2018, section 16D.03, subdivision 2, is amended to read:
6.4 		Subd. 2.State agency reports. State agencies shall report quarterly to the commissioner 
6.5 	of management and budget the debts owed to them. The commissioner of management and 
6.6 	budget, in consultation with the commissioners of revenue and human services, and the 
6.7 	attorney general, shall establish internal guidelines for the recognition, tracking, and 
6.8 	reporting, and collection of debts owed the state. The internal guidelines must include 
6.9 	accounting standards, performance measurements, and uniform reporting requirements 
6.10 	applicable to all state agencies. The commissioner of management and budget shall require 
6.11 	a state agency to recognize, track, report, and attempt to collect debts according to the 
6.12 	internal guidelines. The commissioner, in consultation with the commissioner of management 
6.13 	and budget and the attorney general, shall establish internal guidelines for the collection of 
6.14 	debt owed to the state.

6.15 	Sec. 18. Minnesota Statutes 2018, section 16D.09, subdivision 1, is amended to read:
6.16 		Subdivision 1.Generally. When a debt is determined by a state agency to be 
6.17 	uncollectible, the debt may be written off by the state agency from the state agency's financial 
6.18 	accounting records and no longer recognized as an account receivable for financial reporting 
6.19 	purposes. A debt is considered to be uncollectible when (1) all reasonable collection efforts 
6.20 	have been exhausted, (2) the cost of further collection action will exceed the amount 
6.21 	recoverable, (3) the debt is legally without merit or cannot be substantiated by evidence, 
6.22 	(4) the debtor cannot be located, (5) the available assets or income, current or anticipated, 
6.23 	that may be available for payment of the debt are insufficient, (6) the debt has been 
6.24 	discharged in bankruptcy, (7) the applicable statute of limitations for collection of the debt 
6.25 	has expired, or (8) it is not in the public interest to pursue collection of the debt. The 
6.26 	determination of the uncollectibility of a Uncollectible debt must be reported by the state 
6.27 	agency along with the basis for that decision as part of its quarterly reports to the 
6.28 	commissioner of management and budget. The basis for the determination of the 
6.29 	uncollectibility of the debt must be maintained by the state agency. Determining that the 
6.30 	debt is uncollectible does not cancel the legal obligation of the debtor to pay the debt.

7.1 	Sec. 19. Minnesota Statutes 2018, section 21.116, is amended to read:
7.2 	21.116 EXPENSES.
7.3 	All necessary expenses incurred in carrying out the provisions of sections 21.111 to 
7.4 	21.122 and the compensation of officers, inspectors, and employees appointed, designated, 
7.5 	or employed by the commissioner, as provided in such sections, together with their necessary 
7.6 	traveling expenses, together with the traveling expenses of the members of the advisory 
7.7 	seed potato certification committee, and other expenses necessary in attending committee 
7.8 	meetings, shall be paid from, and only from, the seed potato inspection account, on order 
7.9 	of the commissioner and commissioner of management and budget's voucher warrant budget.

7.10 	Sec. 20. Minnesota Statutes 2018, section 43A.30, subdivision 2, is amended to read:
7.11 		Subd. 2.Payroll deduction. If an eligible person who is on any payroll of the state or 
7.12 	an eligible person's dependents is enrolled for any of the optional coverages made available 
7.13 	by the commissioner pursuant to section 43A.26 the commissioner of management and 
7.14 	budget, upon the person's written order, shall deduct from the salary or wages of the person 
7.15 	those amounts required from time to time to maintain the optional coverages in force, and 
7.16 	issue a warrant payment therefor to the appropriate carrier.

7.17 	Sec. 21. Minnesota Statutes 2018, section 43A.49, is amended to read:
7.18 	43A.49 VOLUNTARY UNPAID LEAVE OF ABSENCE.
7.19 	(a) Appointing authorities in state government may allow each employee to take unpaid 
7.20 	leaves of absence for up to 1,040 hours in each two-year period beginning July 1 of each 
7.21 	odd-numbered year. Each appointing authority approving such a leave shall allow the 
7.22 	employee to continue accruing vacation and sick leave, be eligible for paid holidays and 
7.23 	insurance benefits, accrue seniority, and accrue service credit and credited salary in retirement 
7.24 	plans as if the employee had actually been employed during the time of leave. An employee 
7.25 	covered by the unclassified plan may voluntarily make the employee contributions to the 
7.26 	unclassified plan during the leave of absence. If the employee makes these contributions, 
7.27 	the appointing authority must make the employer contribution. If the leave of absence is 
7.28 	for one full pay period or longer, any holiday pay shall be included in the first payroll warrant
7.29 	payment after return from the leave of absence. The appointing authority shall attempt to 
7.30 	grant requests for the unpaid leaves of absence consistent with the need to continue efficient 
7.31 	operation of the agency. However, each appointing authority shall retain discretion to grant 
7.32 	or refuse to grant requests for leaves of absence and to schedule and cancel leaves, subject 
7.33 	to the applicable provisions of collective bargaining agreements and compensation plans.
8.1 	(b) To receive eligible service credit and credited salary in a defined benefit plan, the 
8.2 	member shall pay an amount equal to the applicable employee contribution rates. If an 
8.3 	employee pays the employee contribution for the period of the leave under this section, the 
8.4 	appointing authority must pay the employer contribution. The appointing authority may, at 
8.5 	its discretion, pay the employee contributions. Contributions must be made in a time and 
8.6 	manner prescribed by the executive director of the applicable retirement system.

8.7 	Sec. 22. Minnesota Statutes 2018, section 49.24, subdivision 13, is amended to read:
8.8 		Subd. 13.Disposition of unclaimed dividends. Upon the liquidation of any financial 
8.9 	institution liquidated by the commissioner as statutory liquidator, if any dividends or other 
8.10 	moneys set apart for the payment of claims remain unpaid, and the places of residence of 
8.11 	the owners thereof are unknown to the commissioner, the commissioner may pay same into 
8.12 	the state treasury as hereinafter provided. Whenever the commissioner shall be satisfied 
8.13 	that the process of liquidation should not be further continued the commissioner may make 
8.14 	and certify triplicate lists of any such unclaimed dividends or other moneys, specifying the 
8.15 	name of each owner, the amount due, and the last known address. Upon one of such lists, 
8.16 	to be retained by the commissioner shall be endorsed the commissioner's order that such 
8.17 	unclaimed moneys be forthwith deposited in the state treasury. When so deposited, one of 
8.18 	said lists shall be delivered to the commissioner of management and budget and the 
8.19 	commissioner shall retain in the commissioner's office such records and proofs concerning 
8.20 	said claims as the commissioner may have, which shall thereafter remain on file in the 
8.21 	office. The commissioner of management and budget shall execute upon the list retained 
8.22 	by the commissioner a receipt for such money, which shall operate as a full discharge of 
8.23 	the commissioner on account of such claims. At any time within six years after such receipt, 
8.24 	but not afterward, the claimant may apply to the commissioner for the amount so deposited 
8.25 	for the claimant's benefit, and upon proof satisfactory to the governor, the attorney general 
8.26 	and the commissioner, or to a majority of them, they shall give an order to the commissioner 
8.27 	of management and budget to issue a warrant payment for such amount, and such warrant
8.28 	payment shall thereupon be issued. If no such claim be presented within six years, the 
8.29 	commissioner shall so note upon the commissioner's copy of said list and certify the fact 
8.30 	to the commissioner of management and budget who shall make like entries upon the 
8.31 	commissioner of management and budget's corresponding lists; and all further claims to 
8.32 	said money shall be barred. Provided, that the commissioner of management and budget 
8.33 	shall transfer to the commissioner of commerce's liquidation fund created by this section 
8.34 	not to exceed 50 percent of the amount so turned over by the commissioner, to be used to 
8.35 	partially defray expenses in connection with the liquidation of closed banks and the conduct 
9.1 	of the liquidation division, in such amounts and at such times as the commissioner shall 
9.2 	request.
9.3 	There is hereby appropriated to the persons entitled to such amounts, from such moneys 
9.4 	in the state treasury not otherwise appropriated, an amount sufficient to make such payment.

9.5 	Sec. 23. Minnesota Statutes 2018, section 49.24, subdivision 16, is amended to read:
9.6 		Subd. 16.Transfers to liquidation fund. The following moneys shall be transferred to 
9.7 	and deposited in the commissioner of commerce's liquidation fund:
9.8 	(1) All moneys paid to the commissioner of management and budget by the commissioner 
9.9 	out of funds of any financial institution in the commissioner's hands as reimbursement for 
9.10 	services and expenses pursuant to the provisions of subdivision 7.
9.11 	(2) All moneys in the possession of the commissioner set aside for the purpose of meeting 
9.12 	unforeseen and contingent expenses incident to the liquidation of closed financial institutions, 
9.13 	which funds have been or shall be hereafter established by withholding portions of final 
9.14 	liquidating dividends in such cases.
9.15 	(3) All moneys which the commissioner shall request the commissioner of management 
9.16 	and budget to transfer to such fund pursuant to the provisions of subdivision 13.
9.17 	(4) All moneys in the possession of the commissioner now carried on the commissioner's 
9.18 	books in "stamp account," "suspense account," and "unclaimed deposit account."
9.19 	(5) All moneys in the possession of the commissioner which the commissioner may be 
9.20 	authorized by order of any district court having jurisdiction of any liquidation proceedings 
9.21 	to transfer to such fund, or to use for any of the purposes for which the fund is established.
9.22 	(6) All moneys in the possession of the commissioner carried on the commissioner's 
9.23 	books in the "unclaimed bonds account." At any time within six years after any bond the 
9.24 	proceeds of the sale of which constitute a portion of the moneys in this paragraph referred 
9.25 	to came into the possession of the commissioner as liquidator of any financial institution, 
9.26 	any claimant thereto may apply to the commissioner for the proceeds of the sale of such 
9.27 	bond, and, upon proof satisfactory to the governor, the attorney general, and the 
9.28 	commissioner, or a majority of them, they shall give an order to the commissioner of 
9.29 	management and budget to issue a warrant payment for such amount, without interest, and 
9.30 	such warrant payment shall thereupon be issued and the amount thereof paid out of the 
9.31 	commissioner of commerce's liquidation fund. If no such claim be presented within such 
9.32 	period, all further claims to the proceeds of any such bond shall be barred.
10.1 	(7) All sums which the commissioner may receive from the sale of personal property of 
10.2 	liquidated financial institutions where the final dividend has been paid and no disposition 
10.3 	of said property made by any order of the court, and the proceeds of sales of any personal 
10.4 	property used by the liquidation division which have been purchased with funds of financial 
10.5 	institutions in liquidation.

10.6 	Sec. 24. Minnesota Statutes 2018, section 69.031, subdivision 1, is amended to read:
10.7 		Subdivision 1.Commissioner's warrant payment. (a) The commissioner of management 
10.8 	and budget shall issue to the Public Employees Retirement Association on behalf of a 
10.9 	municipality or independent nonprofit firefighting corporation that is a member of the 
10.10 	voluntary statewide lump-sum volunteer firefighter retirement plan under chapter 353G, to 
10.11 	the Department of Natural Resources, the Department of Public Safety, or the county, 
10.12 	municipality, or independent nonprofit firefighting corporation certified to the commissioner 
10.13 	of management and budget by the commissioner a warrant payment for an amount equal 
10.14 	to the amount of fire state aid or police state aid, whichever applies, certified for the 
10.15 	applicable state aid recipient by the commissioner under section 69.021.
10.16 	(b) Fire state aid and police state aid is payable on October 1 annually. The amount of 
10.17 	state aid due and not paid by October 1 accrues interest payable to the state aid recipient at 
10.18 	the rate of one percent for each month or part of a month that the amount remains unpaid 
10.19 	after October 1.

10.20 	Sec. 25. Minnesota Statutes 2018, section 80A.65, subdivision 9, is amended to read:
10.21 		Subd. 9.Generally. No filing for which a fee is required shall be deemed to be filed or 
10.22 	given any effect until the proper fee is paid. All fees and charges collected by the 
10.23 	administrator shall be covered into the state treasury. When any person is entitled to a refund 
10.24 	under this section, the administrator shall certify to the commissioner of management and 
10.25 	budget the amount of the fee to be refunded to the applicant, and the commissioner of 
10.26 	management and budget shall issue a warrant in payment thereof out of the fund to which 
10.27 	such fee was credited in the manner provided by law. There is hereby appropriated to the 
10.28 	person entitled to such refunds from the fund in the state treasury to which such fees were 
10.29 	credited an amount to make such refunds and payments.

10.30 	Sec. 26. Minnesota Statutes 2018, section 84A.23, subdivision 4, is amended to read:
10.31 		Subd. 4.Drainage ditch bonds; reports. (a) Immediately after a project is approved 
10.32 	and accepted and then after each distribution of the tax collections on the June and November 
11.1 	tax settlements, the county auditor shall certify to the commissioner of management and 
11.2 	budget the following information relating to bonds issued to finance or refinance public 
11.3 	drainage ditches wholly or partly within the projects, and the collection of assessments 
11.4 	levied on account of the ditches:
11.5 	(1) the amount of principal and interest to become due on the bonds before the next tax 
11.6 	settlement and distribution;
11.7 	(2) the amount of money collected from the drainage assessments and credited to the 
11.8 	funds of the ditches; and
11.9 	(3) the amount of the deficit in the ditch fund of the county chargeable to the ditches.
11.10 	(b) On approving the certificate, the commissioner of management and budget shall 
11.11 	draw a warrant issue a payment, payable out of the fund pertaining to the project, for the 
11.12 	amount of the deficit in favor of the county.
11.13 	(c) As to public drainage ditches wholly within a project, the amount of money paid to 
11.14 	or for the benefit of the county under paragraph (b) must never exceed the principal and 
11.15 	interest of the bonds issued to finance or refinance the ditches outstanding at the time of 
11.16 	the passage and approval of sections 84A.20 to 84A.30, less money on hand in the county 
11.17 	ditch fund to the credit of the ditches. The liabilities must be reduced from time to time by 
11.18 	the amount of all payments of assessments after April 25, 1931, made by the owners of 
11.19 	lands assessed before that date for benefits on account of the ditches.
11.20 	(d) As to public drainage ditches partly within and partly outside a project, the amount 
11.21 	paid from the fund pertaining to the project to or for the benefit of the county must never 
11.22 	exceed a certain percentage of bonds issued to finance and refinance the ditches so 
11.23 	outstanding, less money on hand in the county ditch fund to the credit of the ditches on 
11.24 	April 25, 1931. The percentage must bear the same proportion to the whole amount of these 
11.25 	bonds as the original benefits assessed against lands within the project bear to the original 
11.26 	total benefits assessed to the entire system of the ditches. This liability shall be reduced 
11.27 	from time to time by the payments of all assessments extended after April 25, 1931, made 
11.28 	by the owners of lands within the project of assessments for benefits assessed before that 
11.29 	date on account of a ditch.
11.30 	(e) The commissioner of management and budget may provide and prescribe forms for 
11.31 	reports required by sections 84A.20 to 84A.30 and require any additional information from 
11.32 	county officials that the commissioner of management and budget considers necessary for 
11.33 	the proper administration of sections 84A.20 to 84A.30.

12.1 	Sec. 27. Minnesota Statutes 2018, section 84A.33, subdivision 4, is amended to read:
12.2 		Subd. 4.Ditch bonds; funds; payments to counties. (a) Upon the approval and 
12.3 	acceptance of a project and after each distribution of the tax collections for the June and 
12.4 	November tax settlements, the county auditor shall certify to the commissioner of 
12.5 	management and budget the following information about bonds issued to finance or refinance 
12.6 	public drainage ditches wholly or partly within the projects, and the collection of assessments 
12.7 	levied for the ditches:
12.8 	(1) the amount of principal and interest to become due on the bonds before the next tax 
12.9 	settlement and distribution;
12.10 	(2) the amount of money collected from the drainage assessments and credited to the 
12.11 	funds of the ditches, not already sent to the commissioner of management and budget as 
12.12 	provided in sections 84A.31 to 84A.42; and
12.13 	(3) the amount of the deficit in the ditch fund of the county chargeable to the ditches.
12.14 	(b) On approving this certificate of the county auditor, the commissioner of management 
12.15 	and budget shall draw a warrant issue a payment, payable out of the fund provided for in 
12.16 	sections 84A.31 to 84A.42, and send it to the county treasurer of the county. These funds 
12.17 	must be credited to the proper ditch of the county and placed in the ditch bond fund of the 
12.18 	county, which is created, and used only to pay the ditch bonded indebtedness of the county 
12.19 	assumed by the state under sections 84A.31 to 84A.42. The total amount of warrants drawn
12.20 	payments issued must not exceed in any one year the total amount of the deficit provided 
12.21 	for under this section.
12.22 	(c) The state is subrogated to all title, right, interest, or lien of the county in or on the 
12.23 	lands so certified within these projects.
12.24 	(d) As to public drainage ditches wholly within a project, the amount paid to, or for the 
12.25 	benefit of, the county under this subdivision must never exceed the principal and interest 
12.26 	of the bonds issued to finance or refinance a ditch outstanding on April 22, 1933, less money 
12.27 	on hand in the county ditch fund to the credit of a ditch. These liabilities must be reduced 
12.28 	from time to time by the amount of any payments of assessments extended after April 22, 
12.29 	1933, made by the owners of lands assessed before that date for benefits on account of the 
12.30 	ditches.
12.31 	As to public drainage ditches partly within and partly outside a project the amount paid 
12.32 	from the fund pertaining to the project to or for the benefit of the county must never exceed 
12.33 	a certain percentage of bonds issued to finance and refinance a ditch so outstanding, less 
13.1 	money on hand in the county ditch fund to the credit of a ditch on April 22, 1932. The 
13.2 	percentage must bear the same proportion to the whole amount of the bonds as the original 
13.3 	benefits assessed against these lands within the project bear to the original total benefits 
13.4 	assessed to the entire system for a ditch. This liability must be reduced from time to time 
13.5 	by the payments of all assessments extended after April 22, 1933, made by the owners of 
13.6 	lands within the project of assessments for benefits assessed before that date on account of 
13.7 	a ditch.

13.8 	Sec. 28. Minnesota Statutes 2018, section 84A.40, is amended to read:
13.9 	84A.40 COUNTY MAY ASSUME BONDS.
13.10 	(a) Any county where a project or portion of it is located may voluntarily assume, in the 
13.11 	manner specified in this section, the obligation to pay a portion of the principal and interest 
13.12 	of the bonds issued before the approval and acceptance of the project and remaining unpaid 
13.13 	at maturity, of any school district or town in the county and wholly or partly within the 
13.14 	project. The portion must bear the same proportion to the whole of the unpaid principal and 
13.15 	interest as the last net tax capacity, before the acceptance of the project, of lands then 
13.16 	acquired by the state under sections 84A.31 to 84A.42 in the school districts or towns bears 
13.17 	to the total net tax capacity for the same year of the school district or town. This assumption 
13.18 	must be evidenced by a resolution of the county board of the county. A copy of the resolution 
13.19 	must be certified to the commissioner of management and budget within one year after the 
13.20 	acceptance of the project.
13.21 	(b) Later, if any of the bonds remains unpaid at maturity, the county board shall, upon 
13.22 	demand of the governing body of the school district or town or of a bondholder, provide 
13.23 	for the payment of the portion assumed. The county shall levy general taxes on all the taxable 
13.24 	property of the county for that purpose, or issue its bonds to raise the sum needed, conforming 
13.25 	to law respecting the issuance of county refunding bonds. The proceeds of taxes or bonds 
13.26 	must be paid by the county treasurer to the treasurer of the school district or town. No 
13.27 	payments shall be made by the county to the school district or town until the money in the 
13.28 	treasury of the school district or town, together with the money to be paid by the county, is 
13.29 	sufficient to pay in full each of the bonds as it becomes due.
13.30 	(c) If a county fails to adopt and certify the resolution, the commissioner of management 
13.31 	and budget shall withhold from the payments to be made to the county under section 84A.32
13.32 	a sum equal to that portion of the principal and interest of the outstanding bonds that bears 
13.33 	the same proportion to the whole of the bonds as the above determined net tax capacity of 
13.34 	lands acquired by the state within the project bears to the total net tax capacity for the same 
14.1 	year of the school district or town. Money withheld from the county must be set aside in 
14.2 	the state treasury and not paid to the county until the full principal and interest of the school 
14.3 	district and town bonds have been paid.
14.4 	(d) If any bonds remain unpaid at maturity, upon the demand of the governing body of 
14.5 	the school district or town, or a bondholder, the commissioner of management and budget 
14.6 	shall issue to the treasurer of the school district or town a warrant payment for that portion 
14.7 	of the past due principal and interest computed as in the case of the county's liability 
14.8 	authorized in this section to be voluntarily assumed. Money received by a school district 
14.9 	or town under this section must be applied to the payment of past-due bonds and interest.

14.10 	Sec. 29. Minnesota Statutes 2018, section 84A.52, is amended to read:
14.11 	84A.52 ACCOUNTS; EXAMINATION, APPROPRIATION, PAYMENT.
14.12 	(a) As a part of the examination provided for by section 6.481, of the accounts of the 
14.13 	several counties within a game preserve, area, or project established under section 84A.01, 
14.14 	84A.20, or 84A.31, the state auditor shall segregate the audit of the accounts reflecting the 
14.15 	receipt and disbursement of money collected or disbursed under this chapter or from the 
14.16 	sale of tax-forfeited lands held by the state under section 84A.07, 84A.26, or 84A.36. The 
14.17 	auditor shall also include in the reports required by section 6.481 summary statements as 
14.18 	of December 31 before the examination that set forth the proportionate amount of principal 
14.19 	and interest due from the state to the individual county and any money due the state from 
14.20 	the county remaining unpaid under this chapter, or from the sale of any tax-forfeited lands 
14.21 	referred to in this section, and other information required by the commissioner of management 
14.22 	and budget. On receiving a report, the commissioner of management and budget shall 
14.23 	determine the net amount due to the county for the period covered by the report and shall 
14.24 	draw a warrant issue a payment upon the state treasury payable out of the consolidated fund 
14.25 	for that amount. It must be paid to and received by the county as payment in full of all 
14.26 	amounts due for the period stated on the warrants payments from the state under any 
14.27 	provision of this chapter.
14.28 	(b) Money to pay the warrants make the payments is appropriated to the counties entitled 
14.29 	to payment from the consolidated fund in the state treasury.

14.30 	Sec. 30. Minnesota Statutes 2018, section 88.12, subdivision 1, is amended to read:
14.31 		Subdivision 1.Limitation. The compensation and expenses of persons temporarily 
14.32 	employed in emergencies in suppression or control of wildfires shall be fixed by the 
14.33 	commissioner of natural resources or an authorized agent and paid as provided by law. Such 
15.1 	compensation shall not exceed the maximum rate for comparable labor established as 
15.2 	provided by law or rules, but shall not be subject to any minimum rate so established. The 
15.3 	commissioner is authorized to draw and expend from money appropriated for the purposes 
15.4 	of sections 88.03 to 88.22 a reasonable sum and through forest officers or other authorized 
15.5 	agent be used in paying emergency expenses, including just compensation for services 
15.6 	rendered by persons summoned and for private property used, damaged, or appropriated 
15.7 	under sections 88.03 to 88.22. The commissioner of management and budget is authorized 
15.8 	to draw a warrant issue a payment for this sum when duly approved by the commissioner. 
15.9 	The commissioner or agent in charge shall take proper subvouchers or receipts from all 
15.10 	persons to whom these moneys are paid, and after these subvouchers have been approved 
15.11 	they shall be filed with the commissioner of management and budget. Authorized funds as 
15.12 	herein provided at any time shall be deposited, subject to withdrawal or disbursement by 
15.13 	check or otherwise for the purposes herein prescribed, in a bank authorized and bonded to 
15.14 	receive state deposits; and the bond of this bank to the state shall cover and include this 
15.15 	deposit.

15.16 	Sec. 31. Minnesota Statutes 2018, section 94.522, is amended to read:
15.17 	94.522 WARRANTS PAYMENTS TO COUNTY TREASURERS; USE OF 
15.18 	PROCEEDS.
15.19 	It shall be the duty of the commissioner of management and budget to transmit warrants 
15.20 	on payments from the state treasury to the county treasurer of the respective counties for 
15.21 	the sums that may be due in accordance with section 94.521, which sums are hereby 
15.22 	appropriated out of the state treasury from the amounts received from the United States 
15.23 	government pursuant to the aforesaid acts of Congress, and such money shall be used by 
15.24 	the counties receiving the same for the purposes and in the proportions herein provided.

15.25 	Sec. 32. Minnesota Statutes 2018, section 94.53, is amended to read:
15.26 	94.53 WARRANTS PAYMENTS TO COUNTY TREASURERS; FEDERAL 
15.27 	LOANS TO COUNTIES.
15.28 	It shall be the duty of the commissioner of management and budget to transmit warrants 
15.29 	on payments from the state treasury to the county treasurers of the respective counties for 
15.30 	the sum that may be due in accordance with sections 94.52 to 94.54, which sum or sums 
15.31 	are hereby appropriated out of the state treasury from the amounts received from the United 
15.32 	States government pursuant to the aforesaid act of Congress. The commissioner of 
15.33 	management and budget, upon being notified by the federal government or any agencies 
16.1 	thereof that a loan has been made to any such county the repayment of which is to be made 
16.2 	from such fund, is authorized to transmit a warrant or warrantspayment to the federal 
16.3 	government or any agency thereof sufficient to repay such loan out of any money apportioned 
16.4 	or due to such county under the provisions of such act of Congress, approved May 23, 1908 
16.5 	(Statutes at Large, volume 35, page 260).

16.6 	Sec. 33. Minnesota Statutes 2018, section 116J.64, subdivision 7, is amended to read:
16.7 		Subd. 7.Processing. (a) An Indian desiring a loan for the purpose of starting a business 
16.8 	enterprise or expanding an existing business shall make application to the appropriate tribal 
16.9 	government. The application shall be forwarded to the appropriate eligible organization, if 
16.10 	it is participating in the program, for consideration in conformity with the plans submitted 
16.11 	by said tribal governments. The tribal government may approve the application if it 
16.12 	determines that the loan would advance the goals of the Indian business loan program. If 
16.13 	the tribal government is not participating in the program, the agency may directly approve 
16.14 	or deny the loan application.
16.15 	(b) If the application is approved, the tribal government shall forward the application, 
16.16 	together with all relevant documents pertinent thereto, to the commissioner of the agency, 
16.17 	who shall cause a warrant request a payment to be drawn in favor of issued to the applicant 
16.18 	or the applicable tribal government, or the agency, if it is administering the loan, with 
16.19 	appropriate notations identifying the borrower.
16.20 	(c) The tribal government, eligible organization, or the agency, if it is administering the 
16.21 	loan, shall maintain records of transactions for each borrower in a manner consistent with 
16.22 	good accounting practice. The interest rate on a loan shall be established by the tribal 
16.23 	government or the agency, but may be no less than two percent per annum nor more than 
16.24 	ten percent per annum. When any portion of a debt is repaid, the tribal government, eligible 
16.25 	organization, or the agency, if it is administering the loan, shall remit the amount so received 
16.26 	plus interest paid thereon to the commissioner of management and budget through the 
16.27 	agency. The amount so received shall be credited to the Indian business loan account.
16.28 	(d) On the placing of a loan, additional money equal to ten percent of the total amount 
16.29 	made available to any tribal government, eligible organization, or the agency, if it is 
16.30 	administering the loan, for loans during the fiscal year shall be paid to the tribal government, 
16.31 	eligible organization, or the agency, prior to December 31 for the purpose of financing 
16.32 	administrative costs.

17.1 	Sec. 34. Minnesota Statutes 2018, section 126C.55, subdivision 2, is amended to read:
17.2 		Subd. 2.Notifications; payment; appropriation. (a) If a school district or intermediate 
17.3 	school district believes that it may be unable to make a principal or interest payment on any 
17.4 	outstanding debt obligation on the date that payment is due, it must notify the commissioner 
17.5 	as soon as possible, but not less than 15 working days before the date that principal or 
17.6 	interest payment is due. The notice must include the name of the school district or 
17.7 	intermediate school district, an identification of the debt obligation issue in question, the 
17.8 	date the payment is due, the amount of principal and interest due on the payment date, the 
17.9 	amount of principal or interest that the school district or intermediate school district will be 
17.10 	unable to repay on that date, the paying agent for the debt obligation, the wire transfer 
17.11 	instructions to transfer funds to that paying agent, and an indication as to whether a payment 
17.12 	is being requested by the school district or intermediate school district under this section. 
17.13 	If a paying agent becomes aware of a potential default, it shall inform the commissioner of 
17.14 	that fact. After receipt of a notice which requests a payment under this section, after 
17.15 	consultation with the school district or intermediate school district and the paying agent, 
17.16 	and after verification of the accuracy of the information provided, the commissioner shall 
17.17 	notify the commissioner of management and budget of the potential default. The notice 
17.18 	must include a final figure as to the amount due that the school district or intermediate 
17.19 	school district will be unable to repay on the date due.
17.20 	(b) Except as provided in subdivision 9, upon receipt of this notice from the 
17.21 	commissioner, the commissioner of management and budget shall issue a warrantpayment 
17.22 	and authorize the commissioner of education to pay to the paying agent for the debt obligation 
17.23 	the specified amount on or before the date due. The amounts needed for the purposes of 
17.24 	this subdivision are annually appropriated to the department from the state general fund.
17.25 	(c) The Departments of Education and Management and Budget must jointly develop 
17.26 	detailed procedures for school districts and intermediate school districts to notify the state 
17.27 	that they have obligated themselves to be bound by the provisions of this section, procedures 
17.28 	for school districts or intermediate school districts and paying agents to notify the state of 
17.29 	potential defaults and to request state payment under this section, and procedures for the 
17.30 	state to expedite payments to prevent defaults. The procedures are not subject to chapter 
17.31 	14.

17.32 	Sec. 35. Minnesota Statutes 2018, section 126C.55, subdivision 9, is amended to read:
17.33 		Subd. 9.State bond rating. If the commissioner of management and budget determines 
17.34 	that the credit rating of the state would be adversely affected thereby, the commissioner of 
18.1 	management and budget shall not issue warrants payments under subdivision 2 for the 
18.2 	payment of principal or interest on any debt obligations for which a district did not, prior 
18.3 	to their issuance, obligate itself to be bound by the provisions of this section.

18.4 	Sec. 36. Minnesota Statutes 2018, section 126C.68, subdivision 3, is amended to read:
18.5 		Subd. 3.Warrant Payment. The commissioner shall issue to each district whose note 
18.6 	has been so received a warrant payment on the debt service loan account of the maximum 
18.7 	effort school loan fund, payable on presentation to the commissioner of management and 
18.8 	budget out of any money in such account. The warrant payment shall be issued by the 
18.9 	commissioner in sufficient time to coincide with the next date on which the district is 
18.10 	obligated to make principal or interest payments on its bonded debt in the ensuing year. 
18.11 	Interest must accrue from the date such warrant payment is issued. The proceeds thereof 
18.12 	must be used by the district to pay principal or interest on its bonded debt falling due in the 
18.13 	ensuing year.

18.14 	Sec. 37. Minnesota Statutes 2018, section 126C.69, subdivision 14, is amended to read:
18.15 		Subd. 14.Participation by county auditor; record of contract; payment of loan. The 
18.16 	district must file a copy of the capital loan contract with the county auditor of each county 
18.17 	in which any part of the district is situated. The county auditor shall enter the capital loan, 
18.18 	evidenced by the contract, in the auditor's bond register. The commissioner shall keep a 
18.19 	record of each capital loan and contract showing the name and address of the district, the 
18.20 	date of the contract, and the amount of the loan initially approved. On receipt of the resolution 
18.21 	required in subdivision 12, the commissioner shall issue warrants payments, which may be 
18.22 	dispersed in accordance with the schedule in the contract, on the capital loan account for 
18.23 	the amount that may be disbursed under subdivision 1. Interest on each disbursement of the 
18.24 	capital loan amount accrues from the date on which the commissioner of management and 
18.25 	budget issues the warrant payment.

18.26 	Sec. 38. Minnesota Statutes 2018, section 127A.34, subdivision 1, is amended to read:
18.27 		Subdivision 1.Copy to commissioner of management and budget; appropriation. The 
18.28 	commissioner shall furnish a copy of the apportionment of the school endowment fund to 
18.29 	the commissioner of management and budget, who thereupon shall draw warrants on issue 
18.30 	payments from the state treasury, payable to the several districts, for the amount due each 
18.31 	district. There is hereby annually appropriated from the school endowment fund the amount 
18.32 	of such apportionments.

19.1 	Sec. 39. Minnesota Statutes 2018, section 127A.40, is amended to read:
19.2 	127A.40 MANNER OF PAYMENT OF STATE AIDS.
19.3 	It shall be the duty of the commissioner to deliver to the commissioner of management 
19.4 	and budget a certificate for each district entitled to receive state aid under the provisions of 
19.5 	this chapter. Upon the receipt of such certificate, it shall be the duty of the commissioner 
19.6 	of management and budget to draw a warrant in favor of issue a payment to the district for 
19.7 	the amount shown by each certificate to be due to the district. The commissioner of 
19.8 	management and budget shall transmit such warrants payments to the district together with 
19.9 	a copy of the certificate prepared by the commissioner.

19.10 	Sec. 40. Minnesota Statutes 2018, section 136F.46, subdivision 1, is amended to read:
19.11 		Subdivision 1.Request; warrant payment. The commissioner of management and 
19.12 	budget, upon the written request of an employee of the board, may deduct from an employee's 
19.13 	salary or wages the amount requested for payment to a nonprofit state college or university 
19.14 	foundation meeting the requirements in subdivision 2. The commissioner shall issue a 
19.15 	warrant payment for the deducted amount to the nonprofit foundation. The Penny Fellowship 
19.16 	and the Nellie Stone Johnson Scholarship Program of the Minnesota State University Student 
19.17 	Association shall be considered nonprofit state college and university foundations for 
19.18 	purposes of this section.

19.19 	Sec. 41. Minnesota Statutes 2018, section 136F.70, subdivision 3, is amended to read:
19.20 		Subd. 3.Refunds. The board may make refunds to students for tuition, activity fees, 
19.21 	union fees, and any other fees from imprest cash funds. The imprest cash fund shall be 
19.22 	reimbursed periodically by checks or warrants drawn on payments issued from the funds 
19.23 	and accounts to which the refund should ultimately be charged. The amounts necessary to 
19.24 	pay the refunds are appropriated from the funds and accounts to which they are charged.

19.25 	Sec. 42. Minnesota Statutes 2018, section 162.08, subdivision 10, is amended to read:
19.26 		Subd. 10.Project approval, reports. When the county board of any county determines 
19.27 	to do any construction work on a county state-aid highway or other road eligible for the 
19.28 	expenditure of state aid funds within the county, and desires to expend on such work a 
19.29 	portion of the money apportioned or allocated to it out of the county state-aid highway fund, 
19.30 	the county shall first obtain approval of the project by the commissioner. Thereafter the 
19.31 	county engineer shall make such reports in such manner as the commissioner requires under 
19.32 	rules of the commissioner. Upon receipt of satisfactory reports, the commissioner shall 
20.1 	certify to the commissioner of management and budget the amount of money that is eligible 
20.2 	to be paid from the county's apportionment or allocation for the work under contract or 
20.3 	actually completed. The commissioner of management and budget shall thereupon issue a 
20.4 	warrant payment in that amount payable to the county treasurer. In no event shall the warrant
20.5 	payment with all other warrants payments issued exceed the amount apportioned and 
20.6 	allocated to the county.

20.7 	Sec. 43. Minnesota Statutes 2018, section 162.08, subdivision 11, is amended to read:
20.8 		Subd. 11.Certification required to issue warrants payment. The commissioner of 
20.9 	management and budget shall not issue any warrants payments without the certification of 
20.10 	the commissioner.

20.11 	Sec. 44. Minnesota Statutes 2018, section 162.14, subdivision 4, is amended to read:
20.12 		Subd. 4.Project approval and reports. When the governing body of any such city 
20.13 	determines to do any construction work on any municipal state-aid street or other streets 
20.14 	within the city upon which money apportioned out of the municipal state-aid street fund 
20.15 	may be used as provided in subdivision 2, the governing body shall first obtain the approval 
20.16 	of the commissioner. Thereafter, the engineer of the city shall make reports in such manner 
20.17 	as the commissioner requires in accordance with the commissioner's rules. Upon receipt of 
20.18 	satisfactory reports the commissioner shall certify to the commissioner of management and 
20.19 	budget the amount of money that is eligible to be paid from the city's apportionment for the 
20.20 	work under contract or actually completed. The commissioner of management and budget 
20.21 	shall thereupon issue a warrant payment in that amount payable to the fiscal officers of the 
20.22 	city. In no event shall the warrant payment with all other warrants payments issued exceed 
20.23 	the amount apportioned to the city.

20.24 	Sec. 45. Minnesota Statutes 2018, section 162.14, subdivision 5, is amended to read:
20.25 		Subd. 5.Certification required to issue warrant payment. The commissioner of 
20.26 	management and budget shall not issue any warrants payments as provided for in subdivision 
20.27 	4 without the prior certification of the commissioner.

20.28 	Sec. 46. Minnesota Statutes 2018, section 162.18, subdivision 4, is amended to read:
20.29 		Subd. 4.Certification to commissioner of money required. Any municipality issuing 
20.30 	and selling bonds pursuant to this section shall certify to the commissioner the amount of 
20.31 	money required annually for the payment of principal and interest on the obligation. Upon 
21.1 	receipt thereof, the commissioner shall certify to the commissioner of management and 
21.2 	budget the sum of money needed annually by the municipality for the principal and interest, 
21.3 	provided that the amount certified by the commissioner shall not exceed the limit heretofore 
21.4 	specified. The commissioner of management and budget shall thereafter, until said bonds 
21.5 	are retired, issue a warrant payment annually in the amount certified payable to the fiscal 
21.6 	officer of the municipality, and the amount thereof shall be deposited by the fiscal officer 
21.7 	in the sinking fund from which the obligations are payable.

21.8 	Sec. 47. Minnesota Statutes 2018, section 162.181, subdivision 4, is amended to read:
21.9 		Subd. 4.Certification to commissioner of money required. Any county issuing and 
21.10 	selling bonds pursuant to this section shall certify to the commissioner the amount of money 
21.11 	required annually for the payment of principal and interest on the obligation. Upon receipt 
21.12 	thereof, the commissioner shall certify to the commissioner of management and budget the 
21.13 	sum of money needed annually by the county for the principal and interest, provided that 
21.14 	the amount certified by the commissioner shall not exceed the limit heretofore specified. 
21.15 	The commissioner of management and budget shall thereafter, until said bonds are retired, 
21.16 	issue a warrant payment annually in the amount certified payable to the county treasurer of 
21.17 	the county, and the amount thereof shall be deposited by the county treasurer in the sinking 
21.18 	fund from which the obligations are payable.

21.19 	Sec. 48. Minnesota Statutes 2018, section 163.051, subdivision 3, is amended to read:
21.20 		Subd. 3.Distribution to county; appropriation. On a monthly basis, the registrar of 
21.21 	motor vehicles shall issue a warrant payment in favor of the treasurer of each county for 
21.22 	which the registrar has collected a wheelage tax in the amount of such tax then on hand in 
21.23 	the county wheelage tax account. There is hereby appropriated from the county wheelage 
21.24 	tax account each year, to each county entitled to payments authorized by this section, 
21.25 	sufficient moneys to make such payments.

21.26 	Sec. 49. Minnesota Statutes 2018, section 176.181, subdivision 2, is amended to read:
21.27 		Subd. 2.Compulsory insurance; self-insurers. (a) Every employer, except the state 
21.28 	and its municipal subdivisions, liable under this chapter to pay compensation shall insure 
21.29 	payment of compensation with some insurance carrier authorized to insure workers' 
21.30 	compensation liability in this state, or obtain a written order from the commissioner of 
21.31 	commerce exempting the employer from insuring liability for compensation and permitting 
21.32 	self-insurance of the liability. The terms, conditions and requirements governing 
21.33 	self-insurance shall be established by the commissioner pursuant to chapter 14. The 
22.1 	commissioner of commerce shall also adopt, pursuant to paragraph (d), rules permitting 
22.2 	two or more employers, whether or not they are in the same industry, to enter into agreements 
22.3 	to pool their liabilities under this chapter for the purpose of qualifying as group self-insurers. 
22.4 	With the approval of the commissioner of commerce, any employer may exclude medical, 
22.5 	chiropractic and hospital benefits as required by this chapter. An employer conducting 
22.6 	distinct operations at different locations may either insure or self-insure the other portion 
22.7 	of operations as a distinct and separate risk. An employer desiring to be exempted from 
22.8 	insuring liability for compensation shall make application to the commissioner of commerce, 
22.9 	showing financial ability to pay the compensation, whereupon by written order the 
22.10 	commissioner of commerce, on deeming it proper, may make an exemption. An employer 
22.11 	may establish financial ability to pay compensation by providing financial statements of 
22.12 	the employer to the commissioner of commerce. Upon ten days' written notice the 
22.13 	commissioner of commerce may revoke the order granting an exemption, in which event 
22.14 	the employer shall immediately insure the liability. As a condition for the granting of an 
22.15 	exemption the commissioner of commerce may require the employer to furnish security the 
22.16 	commissioner of commerce considers sufficient to insure payment of all claims under this 
22.17 	chapter, consistent with subdivision 2b. If the required security is in the form of currency 
22.18 	or negotiable bonds, the commissioner of commerce shall deposit it with the commissioner 
22.19 	of management and budget. In the event of any default upon the part of a self-insurer to 
22.20 	abide by any final order or decision of the commissioner of labor and industry directing and 
22.21 	awarding payment of compensation and benefits to any employee or the dependents of any 
22.22 	deceased employee, then upon at least ten days' notice to the self-insurer, the commissioner 
22.23 	of commerce may by written order to the commissioner of management and budget require 
22.24 	the commissioner of management and budget to sell the pledged and assigned securities or 
22.25 	a part thereof necessary to pay the full amount of any such claim or award with interest 
22.26 	thereon. This authority to sell may be exercised from time to time to satisfy any order or 
22.27 	award of the commissioner of labor and industry or any judgment obtained thereon. When 
22.28 	securities are sold the money obtained shall be deposited in the state treasury to the credit 
22.29 	of the commissioner of commerce and awards made against any such self-insurer by the 
22.30 	commissioner of commerce shall be paid to the persons entitled thereto by the commissioner 
22.31 	of management and budget upon warrants prepared payments requested by the commissioner 
22.32 	of commerce out of the proceeds of the sale of securities. Where the security is in the form 
22.33 	of a surety bond or personal guaranty the commissioner of commerce, at any time, upon at 
22.34 	least ten days' notice and opportunity to be heard, may require the surety to pay the amount 
22.35 	of the award, the payments to be enforced in like manner as the award may be enforced.
23.1 	(b) No association, corporation, partnership, sole proprietorship, trust or other business 
23.2 	entity shall provide services in the design, establishment or administration of a group 
23.3 	self-insurance plan under rules adopted pursuant to this subdivision unless it is licensed, or 
23.4 	exempt from licensure, pursuant to section 60A.23, subdivision 8, to do so by the 
23.5 	commissioner of commerce. An applicant for a license shall state in writing the type of 
23.6 	activities it seeks authorization to engage in and the type of services it seeks authorization 
23.7 	to provide. The license shall be granted only when the commissioner of commerce is satisfied 
23.8 	that the entity possesses the necessary organization, background, expertise, and financial 
23.9 	integrity to supply the services sought to be offered. The commissioner of commerce may 
23.10 	issue a license subject to restrictions or limitations, including restrictions or limitations on 
23.11 	the type of services which may be supplied or the activities which may be engaged in. The 
23.12 	license is for a two-year period.
23.13 	(c) To assure that group self-insurance plans are financially solvent, administered in a 
23.14 	fair and capable fashion, and able to process claims and pay benefits in a prompt, fair and 
23.15 	equitable manner, entities licensed to engage in such business are subject to supervision 
23.16 	and examination by the commissioner of commerce.
23.17 	(d) To carry out the purposes of this subdivision, the commissioner of commerce may 
23.18 	promulgate administrative rules pursuant to sections 14.001 to 14.69. These rules may:
23.19 	(1) establish reporting requirements for administrators of group self-insurance plans;
23.20 	(2) establish standards and guidelines consistent with subdivision 2b to assure the 
23.21 	adequacy of the financing and administration of group self-insurance plans;
23.22 	(3) establish bonding requirements or other provisions assuring the financial integrity 
23.23 	of entities administering group self-insurance plans;
23.24 	(4) establish standards, including but not limited to minimum terms of membership in 
23.25 	self-insurance plans, as necessary to provide stability for those plans;
23.26 	(5) establish standards or guidelines governing the formation, operation, administration, 
23.27 	and dissolution of self-insurance plans; and
23.28 	(6) establish other reasonable requirements to further the purposes of this subdivision.

23.29 	Sec. 50. Minnesota Statutes 2018, section 176.581, is amended to read:
23.30 	176.581 PAYMENT TO STATE EMPLOYEES.
23.31 	Upon a warrant request prepared by the commissioner of administration, and in 
23.32 	accordance with the terms of the order awarding compensation, the commissioner of 
24.1 	management and budget shall pay compensation to the employee or the employee's 
24.2 	dependent. These payments shall be made from money appropriated for this purpose.

24.3 	Sec. 51. Minnesota Statutes 2018, section 176.591, subdivision 3, is amended to read:
24.4 		Subd. 3.Compensation payments upon warrants request. The commissioner of 
24.5 	management and budget shall make compensation payments from the fund only as authorized 
24.6 	by this chapter upon warrants request of the commissioner of administration.

24.7 	Sec. 52. Minnesota Statutes 2018, section 192.55, is amended to read:
24.8 	192.55 PAYMENTS TO BE MADE THROUGH ADJUTANT GENERAL.
24.9 	All pay and allowances and necessary expenses for any of the military forces shall, when 
24.10 	approved by the adjutant general, be paid by commissioner of management and budget's 
24.11 	warrants issued budget to the several officers and enlisted members entitled thereto; provided, 
24.12 	that upon the request of the adjutant general, approved by the governor, the sum required 
24.13 	for any such pay or allowances and necessary expenses shall be paid by commissioner of 
24.14 	management and budget's warrant budget to the adjutant general, who shall immediately 
24.15 	pay and distribute the same to the several officers or enlisted members entitled thereto or 
24.16 	to their commanding officers or to a finance officer designated by the adjutant general. The 
24.17 	receipt of any such commanding officer or finance officer for any such payment shall 
24.18 	discharge the adjutant general from liability therefor. Every commanding officer or finance 
24.19 	officer receiving any such payment shall, as soon as practicable, pay and distribute the same 
24.20 	to the several officers or enlisted members entitled thereto. The officer making final payment 
24.21 	shall, as evidence thereof, secure the signature of the person receiving the same upon a 
24.22 	payroll or other proper voucher.

24.23 	Sec. 53. Minnesota Statutes 2018, section 196.052, is amended to read:
24.24 	196.052 GIFT ACCEPTANCE AND INVESTMENT.
24.25 	On the behalf of the state, the commissioner may accept any gift, grant, bequest, or 
24.26 	devise made for the purposes of this chapter and chapter 197. The commissioner must 
24.27 	administer the funds as directed by the donor. All funds must be deposited in the state 
24.28 	treasury and credited to the veterans affairs endowment, bequest, and devises fund. The 
24.29 	balance of the fund is annually appropriated to the commissioner of veterans affairs to 
24.30 	accomplish the purposes of this chapter and chapter 197. Funds received by the commissioner 
24.31 	under this section in excess of current needs must be invested by the State Board of 
24.32 	Investment in accordance with section 11A.24. Disbursements from this fund must be in 
25.1 	the manner provided for the issuance of other state warrants payments. The commissioner 
25.2 	may refuse to accept any gift, grant, bequest, or devise if acceptance would not be in the 
25.3 	best interest of the state or Minnesota's veterans.

25.4 	Sec. 54. Minnesota Statutes 2018, section 198.16, is amended to read:
25.5 	198.16 PLANNED GIVING.
25.6 	The commissioner is authorized to accept on behalf of the state any gift, grant, bequest, 
25.7 	or devise made for the purposes of this chapter, and administer the same as directed by the 
25.8 	donor. All proceeds therefrom including money derived from the sale of any real or personal 
25.9 	property must be deposited in the state treasury, invested by the State Board of Investment 
25.10 	in accordance with sections 11A.24 and 11A.25, and credited to the Minnesota veterans 
25.11 	home endowment, bequest, and devises fund. That fund consists of separate accounts for 
25.12 	investing general and restricted gifts, money, and donations received and for any currently 
25.13 	expendable proceeds.
25.14 	The commissioner shall maintain records of all gifts received, clearly showing the identity 
25.15 	of the donor, the purpose of the donation, and the ultimate disposition of the donation. Each 
25.16 	donation must be duly receipted and must be expended or used by the commissioner as 
25.17 	nearly in accordance with the condition of the gift or donation as is compatible with the 
25.18 	best interests of the residents of the homes. Money in the fund is appropriated to the 
25.19 	commissioner for the purposes for which it was received. Disbursements from this fund 
25.20 	shall be made in the manner provided for the issuance of other state warrants payments.
25.21 	Whenever the commissioner shall deem it advisable, in accordance with law, to sell or 
25.22 	otherwise dispose of any real or personal property thus acquired, the commissioner of 
25.23 	administration upon the request of the commissioner shall sell or otherwise dispose of said 
25.24 	property in the manner provided by law for the sale or disposition of other state property 
25.25 	by the commissioner of administration.

25.26 	Sec. 55. Minnesota Statutes 2018, section 237.30, is amended to read:
25.27 	237.30 TELEPHONE INVESTIGATION FUND; APPROPRIATION.
25.28 	A Minnesota Telephone Investigation Fund shall exist for the use of the Department of 
25.29 	Commerce and of the attorney general in investigations, valuations, and revaluations under 
25.30 	section 237.295. All sums paid by the telephone companies to reimburse the department 
25.31 	for its expenses pursuant to section 237.295 shall be credited to the revolving fund and shall 
25.32 	be deposited in a separate bank account and not commingled with any other state funds or 
25.33 	moneys, but any balance in excess of $25,000 in the revolving fund at the end of each fiscal 
26.1 	year shall be paid into the state treasury and credited to the general fund. All subsequent 
26.2 	credits to said revolving fund shall be paid upon the warrant of by the commissioner of 
26.3 	management and budget upon application of the department or of the attorney general to 
26.4 	an aggregate amount of not more than one-half of such sums to each of them, which 
26.5 	proportion shall be constantly maintained in all credits and withdrawals from the revolving 
26.6 	fund.

26.7 	Sec. 56. Minnesota Statutes 2018, section 241.13, subdivision 1, is amended to read:
26.8 		Subdivision 1.Contingent account. The commissioner of corrections may permit a 
26.9 	contingent account to remain in the hands of the accounting officer of any such institution 
26.10 	from which expenditures may be made in case of actual emergency requiring immediate 
26.11 	payment to prevent loss or danger to the institution or its inmates and for the purpose of 
26.12 	paying freight, purchasing produce, livestock and other commodities requiring a cash 
26.13 	settlement, and for the purpose of discounting bills incurred, but in all cases subject to 
26.14 	revision by the commissioner of corrections. An itemized statement of every expenditure 
26.15 	made during the month from such account shall be submitted to the commissioner under 
26.16 	rules established by the commissioner. If necessary, the commissioner shall make proper 
26.17 	requisition upon the commissioner of management and budget for a warrant payment to 
26.18 	secure the contingent account for each institution.

26.19 	Sec. 57. Minnesota Statutes 2018, section 244.19, subdivision 7, is amended to read:
26.20 		Subd. 7.Certificate of counties entitled to state aid. On or before January 1 of each 
26.21 	year, until 1970 and on or before April 1 thereafter, the commissioner of corrections shall 
26.22 	deliver to the commissioner of management and budget a certificate in duplicate for each 
26.23 	county of the state entitled to receive state aid under the provisions of this section. Upon 
26.24 	the receipt of such certificate, the commissioner of management and budget shall draw a 
26.25 	warrant in favor of issue a payment to the county treasurer for the amount shown by each 
26.26 	certificate to be due to the county specified. The commissioner of management and budget 
26.27 	shall transmit such warrant payment to the county treasurer together with a copy of the 
26.28 	certificate prepared by the commissioner of corrections.

27.1 	Sec. 58. Minnesota Statutes 2018, section 256B.20, is amended to read:
27.2 	256B.20 COUNTY APPROPRIATIONS.
27.3 	The providing of funds necessary to carry out the provisions hereof on the part of the 
27.4 	counties and the manner of administering the funds of the counties and the state shall be as 
27.5 	follows:
27.6 	(1) The board of county commissioners of each county shall annually set up in its budget 
27.7 	an item designated as the county medical assistance fund and levy taxes and fix a rate 
27.8 	therefor sufficient to produce the full amount of such item, in addition to all other tax levies 
27.9 	and tax rate, however fixed or determined, sufficient to carry out the provisions hereof and 
27.10 	sufficient to pay in full the county share of assistance and administrative expense for the 
27.11 	ensuing year; and annually on or before October 10 shall certify the same to the county 
27.12 	auditor to be entered by the auditor on the tax rolls. Such tax levy and tax rate shall make 
27.13 	proper allowance and provision for shortage in tax collections.
27.14 	(2) Any county may transfer surplus funds from any county fund, except the sinking or 
27.15 	ditch fund, to the general fund or to the county medical assistance fund in order to provide 
27.16 	money necessary to pay medical assistance awarded hereunder. The money so transferred 
27.17 	shall be used for no other purpose, but any portion thereof no longer needed for such purpose 
27.18 	shall be transferred back to the fund from which taken.
27.19 	(3) Upon the order of the county agency the county auditor shall draw a warrant on the 
27.20 	proper fund in accordance with the order, and the county treasurer shall pay out the amounts 
27.21 	ordered to be paid out as medical assistance hereunder. When necessary by reason of failure 
27.22 	to levy sufficient taxes for the payment of the medical assistance in the county, the county 
27.23 	auditor shall carry any such payments as an overdraft on the medical assistance funds of 
27.24 	the county until sufficient tax funds shall be provided for such assistance payments. The 
27.25 	board of county commissioners shall include in the tax levy and tax rate in the year following 
27.26 	the year in which such overdraft occurred, an amount sufficient to liquidate such overdraft 
27.27 	in full.
27.28 	(4) Claims for reimbursement and reports shall be presented to the state agency by the 
27.29 	respective counties as required under section 256.01, subdivision 2, paragraph (p). The state 
27.30 	agency shall audit such claims and certify to the commissioner of management and budget 
27.31 	the amounts due the respective counties without delay. The amounts so certified shall be 
27.32 	paid within ten days after such certification, from the state treasury upon warrant payment
27.33 	of the commissioner of management and budget from any money available therefor. The 
27.34 	money available to the state agency to carry out the provisions hereof, including all federal 
28.1 	funds available to the state, shall be kept and deposited by the commissioner of management 
28.2 	and budget in the revenue fund and disbursed upon warrants in the same manner as other 
28.3 	state funds.

28.4 	Sec. 59. Minnesota Statutes 2018, section 260B.331, subdivision 2, is amended to read:
28.5 		Subd. 2.Cost of group foster care. Whenever a child is placed in a group foster care 
28.6 	facility as provided in section 260B.198, subdivision 1, clause (2) or (3), item (v), the cost 
28.7 	of providing the care shall, upon certification by the juvenile court, be paid from the welfare 
28.8 	fund of the county in which the proceedings were held. To reimburse the counties for the 
28.9 	costs of providing group foster care for delinquent children and to promote the establishment 
28.10 	of suitable group foster homes, the state shall quarterly, from funds appropriated for that 
28.11 	purpose, reimburse counties 50 percent of the costs not paid by federal and other available 
28.12 	state aids and grants. Reimbursement shall be prorated if the appropriation is insufficient.
28.13 	The commissioner of corrections shall establish procedures for reimbursement and certify 
28.14 	to the commissioner of management and budget each county entitled to receive state aid 
28.15 	under the provisions of this subdivision. Upon receipt of a certificate the commissioner of 
28.16 	management and budget shall issue a state warrant payment to the county treasurer for the 
28.17 	amount due, together with a copy of the certificate prepared by the commissioner of 
28.18 	corrections.

28.19 	Sec. 60. Minnesota Statutes 2018, section 260C.331, subdivision 2, is amended to read:
28.20 		Subd. 2.Cost of group foster care. Whenever a child is placed in a group foster care 
28.21 	facility as provided in section 260C.201, subdivision 1, paragraph (b), clause (2) or (3), the 
28.22 	cost of providing the care shall, upon certification by the juvenile court, be paid from the 
28.23 	welfare fund of the county in which the proceedings were held. To reimburse the counties 
28.24 	for the costs of promoting the establishment of suitable group foster homes, the state shall 
28.25 	quarterly, from funds appropriated for that purpose, reimburse counties 50 percent of the 
28.26 	costs not paid by federal and other available state aids and grants. Reimbursement shall be 
28.27 	prorated if the appropriation is insufficient.
28.28 	The commissioner of corrections shall establish procedures for reimbursement and certify 
28.29 	to the commissioner of management and budget each county entitled to receive state aid 
28.30 	under the provisions of this subdivision. Upon receipt of a certificate the commissioner of 
28.31 	management and budget shall issue a state warrant payment to the county treasurer for the 
28.32 	amount due, together with a copy of the certificate prepared by the commissioner of 
28.33 	corrections.

29.1 	Sec. 61. Minnesota Statutes 2018, section 273.121, subdivision 1, is amended to read:
29.2 		Subdivision 1.Notice. Any county assessor or city assessor having the powers of a 
29.3 	county assessor, valuing or classifying taxable real property shall in each year notify those 
29.4 	persons whose property is to be included on the assessment roll that year if the person's 
29.5 	address is known to the assessor, otherwise the occupant of the property. The notice shall 
29.6 	be in writing and shall be sent by ordinary mail at least ten days before the meeting of the 
29.7 	local board of appeal and equalization under section 274.01 or the review process established 
29.8 	under section 274.13, subdivision 1c. Upon written request by the owner of the property, 
29.9 	the assessor may send the notice in electronic form or by electronic mail instead of on paper 
29.10 	or by ordinary mail. It shall contain: (1) the market value for the current and prior assessment, 
29.11 	(2) the qualifying amount of any improvements under section 273.11, subdivision 16, for 
29.12 	the current assessment, (3) the market value subject to taxation after subtracting the amount 
29.13 	of any qualifying improvements for the current assessment, (4) the classification of the 
29.14 	property for the current and prior assessment, (5) the assessor's office address, and (6) the 
29.15 	dates, places, and times set for the meetings of the local board of appeal and equalization, 
29.16 	the review process established under section 274.13, subdivision 1c, and the county board 
29.17 	of appeal and equalization. If the classification of the property has changed between the 
29.18 	current and prior assessments, a specific note to that effect shall be prominently listed on 
29.19 	the statement. The commissioner of revenue shall specify the form of the notice. The assessor 
29.20 	shall attach to the assessment roll a statement that the notices required by this section have 
29.21 	been mailed. Any assessor who is not provided sufficient funds from the assessor's governing 
29.22 	body to provide such notices, may make application to the commissioner of revenue to 
29.23 	finance such notices. The commissioner of revenue shall conduct an investigation and, if 
29.24 	satisfied that the assessor does not have the necessary funds, issue a certification to the 
29.25 	commissioner of management and budget of the amount necessary to provide such notices. 
29.26 	The commissioner of management and budget shall issue a warrant payment for such amount 
29.27 	and shall deduct such amount from any state payment to such county or municipality. The 
29.28 	necessary funds to make such payments are hereby appropriated. Failure to receive the 
29.29 	notice shall in no way affect the validity of the assessment, the resulting tax, the procedures 
29.30 	of any board of review or equalization, or the enforcement of delinquent taxes by statutory 
29.31 	means.

30.1 	Sec. 62. Minnesota Statutes 2018, section 287.08, is amended to read:
30.2 	287.08 TAX, HOW PAYABLE; RECEIPTS.
30.3 	(a) The tax imposed by sections 287.01 to 287.12 must be paid to the treasurer of any 
30.4 	county in this state in which the real property or some part is located at or before the time 
30.5 	of filing the mortgage for record. The treasurer shall endorse receipt on the mortgage and 
30.6 	the receipt is conclusive proof that the tax has been paid in the amount stated and authorizes 
30.7 	any county recorder or registrar of titles to record the mortgage. Its form, in substance, shall 
30.8 	be "registration tax hereon of ..................... dollars paid." If the mortgage is exempt from 
30.9 	taxation the endorsement shall, in substance, be "exempt from registration tax." In either 
30.10 	case the receipt must be signed by the treasurer. In case the treasurer is unable to determine 
30.11 	whether a claim of exemption should be allowed, the tax must be paid as in the case of a 
30.12 	taxable mortgage. For documents submitted electronically, the endorsements and tax amount 
30.13 	shall be affixed electronically and no signature by the treasurer will be required. The actual 
30.14 	payment method must be arranged in advance between the submitter and the receiving 
30.15 	county.
30.16 	(b) The county treasurer may refund in whole or in part any mortgage registry tax 
30.17 	overpayment if a written application by the taxpayer is submitted to the county treasurer 
30.18 	within 3-1/2 years from the date of the overpayment. If the county has not issued a denial 
30.19 	of the application, the taxpayer may bring an action in Tax Court in the county in which 
30.20 	the tax was paid at any time after the expiration of six months from the time that the 
30.21 	application was submitted. A denial of refund may be appealed within 60 days from the 
30.22 	date of the denial by bringing an action in Tax Court in the county in which the tax was 
30.23 	paid. The action is commenced by the serving of a petition for relief on the county treasurer, 
30.24 	and by filing a copy with the court. The county attorney shall defend the action. The county 
30.25 	treasurer shall notify the treasurer of each county that has or would receive a portion of the 
30.26 	tax as paid.
30.27 	(c) If the county treasurer determines a refund should be paid, or if a refund is ordered 
30.28 	by the court, the county treasurer of each county that actually received a portion of the tax 
30.29 	shall immediately pay a proportionate share of three percent of the refund using any available 
30.30 	county funds. The county treasurer of each county that received, or would have received, 
30.31 	a portion of the tax shall also pay their county's proportionate share of the remaining 97 
30.32 	percent of the court-ordered refund on or before the 20th day of the following month using 
30.33 	solely the mortgage registry tax funds that would be paid to the commissioner of revenue 
30.34 	on that date under section 287.12. If the funds on hand under this procedure are insufficient 
30.35 	to fully fund 97 percent of the court-ordered refund, the county treasurer of the county in 
31.1 	which the action was brought shall file a claim with the commissioner of revenue under 
31.2 	section 16A.48 for the remaining portion of 97 percent of the refund, and shall pay over the 
31.3 	remaining portion upon receipt of a warrant payment from the state issued pursuant to the 
31.4 	claim.
31.5 	(d) When any mortgage covers real property located in more than one county in this 
31.6 	state the total tax must be paid to the treasurer of the county where the mortgage is first 
31.7 	presented for recording, and the payment must be receipted as provided in paragraph (a). 
31.8 	If the principal debt or obligation secured by such a multiple county mortgage exceeds 
31.9 	$10,000,000, the nonstate portion of the tax must be remitted by the county treasurer 
31.10 	receiving the tax to the commissioner of revenue with the state tax due under section 287.12. 
31.11 	The commissioner shall determine the nonstate portion of the tax owed to each county in 
31.12 	the ratio that the estimated market value of the real property covered by the mortgage in 
31.13 	each county bears to the estimated market value of all the real property in this state described 
31.14 	in the mortgage. The commissioner shall pay each county within 60 days of receiving the 
31.15 	tax from the county that collected the tax. In making the division and payment the 
31.16 	commissioner of revenue shall send a statement giving the description of the real property 
31.17 	described in the mortgage and the estimated market value of the part located in each county. 
31.18 	For this purpose, the commissioner of revenue may require the treasurer of any county to 
31.19 	certify to the former the estimated market value of any tract of real property in any mortgage 
31.20 	in the county.
31.21 	(e) The mortgagor must pay the tax imposed by sections 287.01 to 287.12. The mortgagee 
31.22 	may undertake to collect and remit the tax on behalf of the mortgagor. If the mortgagee 
31.23 	collects money from the mortgagor to remit the tax on behalf of the mortgagor, the mortgagee 
31.24 	has a fiduciary duty to remit the tax on behalf of the mortgagor as to the amount of the tax 
31.25 	collected for that purpose and the mortgagor is relieved of any further obligation to pay the 
31.26 	tax as to the amount collected by the mortgagee for this purpose.

31.27 	Sec. 63. Minnesota Statutes 2018, section 297I.10, is amended to read:
31.28 	297I.10 SURCHARGE ON PREMIUMS TO RESTORE DEFICIENCY IN 
31.29 	SPECIAL FUND.
31.30 		Subdivision 1.Cities of the first class. (a) The commissioner shall order and direct a 
31.31 	surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross 
31.32 	premiums, less return premiums, on all direct business received by any licensed foreign or 
31.33 	domestic fire insurance company on property in a city of the first class, or by its agents for 
31.34 	it, in cash or otherwise.
32.1 	(b) By July 31 and December 31 of each year, the commissioner shall pay issue to each 
32.2 	city of the first class a warrant payment for an amount equal to the total amount of the 
32.3 	surcharge on the premiums collected within that city since the previous payment.
32.4 	(c) The treasurer of the city shall place the money received under this subdivision in a 
32.5 	special account or fund to defray all or a portion of the employer contribution requirement 
32.6 	of public employees police and fire plan coverage for city firefighters.
32.7 		Subd. 3.Appropriation. The amount necessary to make the payments required under 
32.8 	this section is appropriated to the commissioner from the general fund.
32.9 		Subd. 4.Collection and administration. The commissioner shall administer the 
32.10 	surcharge imposed by this section in the same manner as the taxes imposed by this chapter.

32.11 	Sec. 64. Minnesota Statutes 2018, section 299C.21, is amended to read:
32.12 	299C.21 PENALTY ON LOCAL OFFICER REFUSING INFORMATION.
32.13 	If any public official charged with the duty of furnishing to the bureau fingerprint records, 
32.14 	biological specimens, reports, or other information required by sections 299C.06, 299C.10, 
32.15 	299C.105, 299C.11, 299C.17, shall neglect or refuse to comply with such requirement, the 
32.16 	bureau, in writing, shall notify the state, county, or city officer charged with the issuance 
32.17 	of a warrant for the payment of the salary of such official. Upon the receipt of the notice 
32.18 	the state, county, or city official shall withhold the issuance of a warrant for the payment 
32.19 	of the salary or other compensation accruing to such officer for the period of 30 days 
32.20 	thereafter until notified by the bureau that such suspension has been released by the 
32.21 	performance of the required duty.

32.22 	Sec. 65. Minnesota Statutes 2018, section 348.05, is amended to read:
32.23 	348.05 COMMISSIONER OF MANAGEMENT AND BUDGET TO ISSUE 
32.24 	WARRANT PAYMENT.
32.25 	The commissioner of management and budget shall audit all such claims, and, on the 
32.26 	first Monday of October, in each year, shall issue a warrant payment to the several claimants 
32.27 	for the amount to which each is entitled; but, if the aggregate of compensation due to all 
32.28 	such claimants shall exceed the appropriation therefor, the commissioner shall distribute 
32.29 	the available amount amongst them pro rata, which distribution shall relieve the state from 
32.30 	further obligation to such claimants for the year.

33.1 	Sec. 66. Minnesota Statutes 2018, section 352.04, subdivision 9, is amended to read:
33.2 		Subd. 9.Erroneous deductions, canceled warrants payments. (a) Deductions taken 
33.3 	from the salary of an employee for the retirement fund in excess of required amounts must, 
33.4 	upon discovery and verification by the department making the deduction, be refunded to 
33.5 	the employee.
33.6 	(b) If a deduction for the retirement fund is taken from a salary warrant or check payment, 
33.7 	and the check payment is canceled or the amount of the warrant or check payment returned 
33.8 	to the funds of the department making the payment, the sum deducted, or the part of it 
33.9 	required to adjust the deductions, must be refunded to the department or institution if the 
33.10 	department applies for the refund on a form furnished by the director. The department's 
33.11 	payments must likewise be refunded to the department.
33.12 	(c) If erroneous employee deductions and employer contributions are caused by an error 
33.13 	in plan coverage involving the plan and any other plans specified in section 356.99, that 
33.14 	section applies. If the employee should have been covered by the plan governed by chapter 
33.15 	352D, 353D, 354B, or 354D, the employee deductions and employer contributions taken 
33.16 	in error must be directly transferred to the applicable employee's account in the correct 
33.17 	retirement plan, with interest at the applicable monthly rate or rates specified in section 
33.18 	356.59, subdivision 2, compounded annually, from the first day of the month following the 
33.19 	month in which coverage should have commenced in the correct defined contribution plan 
33.20 	until the end of the month in which the transfer occurs.

33.21 	Sec. 67. Minnesota Statutes 2018, section 352.05, is amended to read:
33.22 	352.05 COMMISSIONER OF MANAGEMENT AND BUDGET TO BE 
33.23 	TREASURER OF SYSTEM.
33.24 	The commissioner of management and budget is ex officio treasurer of the retirement 
33.25 	funds of the system. The general bond to the state shall cover all liability for actions as 
33.26 	treasurer of these funds. Funds of the system received by the commissioner of management 
33.27 	and budget must be set aside in the state treasury to the credit of the proper fund. The 
33.28 	commissioner of management and budget shall deliver to the director copies of all payroll 
33.29 	abstracts of the state together with the commissioner of management and budget's warrants 
33.30 	payments covering the deductions made on these payroll abstracts for the retirement fund. 
33.31 	The director shall have a list made of the commissioner of management and budget's warrants
33.32 	payments. These warrants payments must then be credited to the retirement fund. The 
33.33 	commissioner of management and budget shall pay out of this fund only upon abstracts 
33.34 	signed by the director, or by the finance officer designated by the director during the disability 
34.1 	or the absence of the director from the city of St. Paul, Minnesota. Abstracts for investments 
34.2 	may be signed by the executive director of the State Board of Investment.

34.3 	Sec. 68. Minnesota Statutes 2018, section 352.115, subdivision 12, is amended to read:
34.4 		Subd. 12.Death, return of warrants payments. If at the time of death a retired 
34.5 	employee, a disabled employee, or a survivor has in possession commissioner of management 
34.6 	and budget's warrants payments covering a retirement annuity, disability benefit or survivor 
34.7 	benefit from the retirement fund, in the absence of probate proceedings, and upon the return 
34.8 	of the warrants payments for cancellation, payment of the accrued annuity or benefit, shall 
34.9 	be made as provided in subdivision 11, or 352.12, subdivision 4. Payments made under this 
34.10 	subdivision shall be a bar to recovery by any other person or persons.

34.11 	Sec. 69. Minnesota Statutes 2018, section 352.12, subdivision 13, is amended to read:
34.12 		Subd. 13.Refund, beneficiary. If upon death a former employee has in possession a 
34.13 	commissioner of management and budget's warrant payment which does not exceed $1,000 
34.14 	covering a refund of accumulated contributions in the retirement fund, in the absence of 
34.15 	probate proceedings the commissioner of management and budget's warrant payment may 
34.16 	be returned for cancellation, and then upon application made by the last designated 
34.17 	beneficiary of the deceased former employee, refund of the accumulated contributions must 
34.18 	be paid to the last designated beneficiary. Payments made under this subdivision are a bar 
34.19 	to recovery by any other person or persons.

34.20 	Sec. 70. Minnesota Statutes 2018, section 353.05, is amended to read:
34.21 	353.05 CUSTODIAN OF FUNDS.
34.22 	The commissioner of management and budget shall be ex officio treasurer of the 
34.23 	retirement funds of the association and the general bond of the commissioner of management 
34.24 	and budget to the state must be so conditioned as to cover all liability for acts as treasurer 
34.25 	of these funds. All money of the association received by the commissioner of management 
34.26 	and budget must be set aside in the state treasury to the credit of the proper fund or account. 
34.27 	The commissioner of management and budget shall transmit monthly to the executive 
34.28 	director a detailed statement of all amounts so received and credited to the funds. Payments 
34.29 	out of the funds may only be made on warrants as payments issued by the commissioner of 
34.30 	management and budget, upon abstracts signed by the executive director; provided that 
34.31 	abstracts for investment may be signed by the executive director of the State Board of 
34.32 	Investment.

35.1 	Sec. 71. Minnesota Statutes 2018, section 353.27, subdivision 7, is amended to read:
35.2 		Subd. 7.Adjustment for erroneous receipts or disbursements. (a) Except as provided 
35.3 	in paragraph (b), erroneous employee deductions and erroneous employer contributions and 
35.4 	additional employer contributions to the general employees retirement plan of the Public 
35.5 	Employees Retirement Association or to the public employees police and fire retirement 
35.6 	plan for a person who otherwise does not qualify for membership under this chapter, are 
35.7 	considered:
35.8 	(1) valid if the initial erroneous deduction began before January 1, 1990. Upon 
35.9 	determination of the error by the association, the person may continue membership in the 
35.10 	association while employed in the same position for which erroneous deductions were taken, 
35.11 	or file a written election to terminate membership and apply for a refund upon termination 
35.12 	of public service or defer an annuity under section 353.34; or
35.13 	(2) invalid, if the initial erroneous employee deduction began on or after January 1, 
35.14 	1990. Upon determination of the error, the association shall refund all erroneous employee 
35.15 	deductions and all erroneous employer contributions as specified in paragraph (e). No person 
35.16 	may claim a right to continued or past membership in the association based on erroneous 
35.17 	deductions which began on or after January 1, 1990.
35.18 	(b) Erroneous deductions taken from the salary of a person who did not qualify for 
35.19 	membership in the general employees retirement plan of the Public Employees Retirement 
35.20 	Association or in the public employees police and fire retirement plan by virtue of concurrent 
35.21 	employment before July 1, 1978, which required contributions to another retirement fund 
35.22 	or relief association established for the benefit of officers and employees of a governmental 
35.23 	subdivision, are invalid. Upon discovery of the error, allowable service credit for all invalid 
35.24 	service if forfeited and, upon termination of public service, the association shall refund all 
35.25 	erroneous employee deductions to the person, with interest as determined under section 
35.26 	353.34, subdivision 2, and all erroneous employer contributions without interest to the 
35.27 	employer. This paragraph has both retroactive and prospective application.
35.28 	(c) Adjustments to correct employer contributions and employee deductions taken in 
35.29 	error from amounts which are not salary under section 353.01, subdivision 10, must be 
35.30 	made as specified in paragraph (e). The period of adjustment must be limited to the fiscal 
35.31 	year in which the error is discovered by the association and the immediate two preceding 
35.32 	fiscal years.
35.33 	(d) If there is evidence of fraud or other misconduct on the part of the employee or the 
35.34 	employer, the board of trustees may authorize adjustments to the account of a member or 
36.1 	former member to correct erroneous employee deductions and employer contributions on 
36.2 	invalid salary and the recovery of any overpayments for a period longer than provided for 
36.3 	under paragraph (c).
36.4 	(e) Upon discovery of the receipt of erroneous employee deductions and employer 
36.5 	contributions under paragraph (a), clause (2), or paragraph (c), the association must require 
36.6 	the employer to discontinue the erroneous employee deductions and erroneous employer 
36.7 	contributions reported on behalf of a member. Upon discontinuation, the association must:
36.8 	(1) for a member, provide a refund in the amount of the invalid employee deductions 
36.9 	with interest on the invalid employee deductions at the rate specified under section 353.34, 
36.10 	subdivision 2, from the received date of each invalid salary transaction through the date the 
36.11 	credit or refund is made;
36.12 	(2) for a former member who:
36.13 	(i) is not receiving a retirement annuity or benefit, return the erroneous employee 
36.14 	deductions to the former member through a refund with interest at the rate specified under 
36.15 	section 353.34, subdivision 2, from the received date of each invalid salary transaction 
36.16 	through the date the credit or refund is made; or
36.17 	(ii) is receiving a retirement annuity or disability benefit, or a person who is receiving 
36.18 	an optional annuity or survivor benefit, for whom it has been determined an overpayment 
36.19 	must be recovered, adjust the payment amount and recover the overpayments as provided 
36.20 	under this section; and
36.21 	(3) return the invalid employer contributions reported on behalf of a member or former 
36.22 	member to the employer by providing a credit against future contributions payable by the 
36.23 	employer.
36.24 	(f) In the event that a salary warrant or check payment from which a deduction for the 
36.25 	retirement fund was taken has been canceled or the amount of the warrant or checkpayment
36.26 	returned to the funds of the department making the payment, a refund of the sum deducted, 
36.27 	or any portion of it that is required to adjust the deductions, must be made to the department 
36.28 	or institution.
36.29 	(g) If the association discovers that a retirement annuity, survivor benefit, or disability 
36.30 	benefit has been incorrectly calculated by using invalid service or salary, or due to any 
36.31 	erroneous calculation procedure, the association must recalculate the annuity or benefit 
36.32 	payable and begin payment of the corrected annuity or benefit effective the first of the month 
36.33 	following discovery of the error. Any overpayment resulting from the incorrect calculation 
37.1 	must be recovered as provided under subdivision 7b, if the accrual date, or any adjustment 
37.2 	in the amount of the annuity or benefit calculated after the accrual date, except adjustments 
37.3 	required under section 353.656, subdivision 4, falls within the current fiscal year and the 
37.4 	two immediate previous fiscal years.
37.5 	(h) Notwithstanding the provisions of this subdivision, the association may apply the 
37.6 	Revenue Procedures defined in the federal Internal Revenue Service Employee Plans 
37.7 	Compliance Resolution System and not issue a refund of erroneous employee deductions 
37.8 	and employer contributions or not recover a small overpayment of benefits if the cost to 
37.9 	correct the error would exceed the amount of the member refund or overpayment.
37.10 	(i) Any fees or penalties assessed by the federal Internal Revenue Service for any failure 
37.11 	by an employer to follow the statutory requirements for reporting eligible members and 
37.12 	salary must be paid by the employer.

37.13 	Sec. 72. Minnesota Statutes 2018, section 354.42, subdivision 7, is amended to read:
37.14 		Subd. 7.Erroneous salary deductions or direct payments. (a) Any deductions taken 
37.15 	from the salary of an employee for the retirement fund in excess of amounts required must 
37.16 	be refunded to the employee upon the discovery of the error and after the verification of 
37.17 	the error by the employing unit making the deduction. The corresponding excess employer 
37.18 	contribution and excess additional employer contribution amounts attributable to the 
37.19 	erroneous salary deduction must be refunded to the employing unit.
37.20 	(b) If salary deductions and employer contributions were erroneously transmitted to the 
37.21 	retirement fund and should have been transmitted to the plan covered by chapter 352D, 
37.22 	353D, 354B, or 354D, the executive director must transfer these salary deductions and 
37.23 	employer contributions to the account of the appropriate person under the applicable plan. 
37.24 	The transfer to the applicable defined contribution plan account must include interest at the 
37.25 	rate of 0.71 percent per month, compounded annually, from the first day of the month 
37.26 	following the month in which coverage should have commenced in the defined contribution 
37.27 	plan until the end of the month in which the transfer occurs.
37.28 	(c) A potential transfer under paragraph (b) that would cause the plan to fail to be a 
37.29 	qualified plan under section 401(a) of the Internal Revenue Code, as amended, must not be 
37.30 	made by the executive director. Within 30 days after being notified by the Teachers 
37.31 	Retirement Association of an unmade potential transfer under this paragraph, the employer 
37.32 	of the affected person must transmit an amount representing the applicable salary deductions 
37.33 	and employer contributions, without interest, to the account of the applicable person under 
37.34 	the appropriate plan. The retirement association must provide a credit for the amount of the 
38.1 	erroneous salary deductions and employer contributions against future contributions from 
38.2 	the employer.
38.3 	(d) If a salary warrant or check payment from which a deduction for the retirement fund 
38.4 	was taken has been canceled or the amount of the warrant or if a check payment has been 
38.5 	returned to the funds of the employing unit making the payment, a refund of the amount 
38.6 	deducted, or any portion of it that is required to adjust the salary deductions, must be made 
38.7 	to the employing unit.
38.8 	(e) Erroneous direct payments of member-paid contributions or erroneous salary 
38.9 	deductions that were not refunded during the regular payroll cycle processing must be 
38.10 	refunded to the member, plus interest computed using the rate and method specified in 
38.11 	section 354.49, subdivision 2.
38.12 	(f) Any refund under this subdivision that would cause the plan to fail to be a qualified 
38.13 	plan under section 401(a) of the Internal Revenue Code, as amended, may not be refunded 
38.14 	and instead must be credited against future contributions payable by the employer. The 
38.15 	employer is responsible for refunding to the applicable employee any amount that was 
38.16 	erroneously deducted from the salary of the employee, with interest as specified in paragraph 
38.17 	(e).
38.18 	(g) If erroneous employee deductions and employer contributions are caused by an error 
38.19 	in plan coverage involving the plan and any other plan specified in section 356.99, that 
38.20 	section applies.

38.21 	Sec. 73. Minnesota Statutes 2018, section 354.52, subdivision 4, is amended to read:
38.22 		Subd. 4.Reporting and remittance requirements. An employer shall remit all amounts 
38.23 	due to the association and furnish a statement indicating the amount due and transmitted 
38.24 	with any other information required by the executive director. If an amount due is not 
38.25 	received by the association within 14 calendar days of the payroll warrant payment, the 
38.26 	employer shall pay interest on the amount due at the applicable annual rate or rates specified 
38.27 	in section 356.59, subdivision 4, compounded annually, from the due date until the amount 
38.28 	is received by the association. All amounts due and other employer obligations not remitted 
38.29 	may be certified to the commissioner of management and budget who shall deduct the 
38.30 	amount from any state aid or appropriation amount applicable to the employing unit.

39.1 	Sec. 74. Minnesota Statutes 2018, section 354.52, subdivision 4b, is amended to read:
39.2 		Subd. 4b.Payroll cycle reporting requirements. An employing unit shall provide the 
39.3 	following data to the association for payroll warrants payments on an ongoing basis within 
39.4 	14 calendar days after the date of the payroll warrant payments in a format prescribed by 
39.5 	the executive director:
39.6 	(1) association member number;
39.7 	(2) employer-assigned employee number;
39.8 	(3) Social Security number;
39.9 	(4) amount of each salary deduction;
39.10 	(5) amount of salary as defined in section 354.05, subdivision 35, from which each 
39.11 	deduction was made;
39.12 	(6) reason for payment;
39.13 	(7) the beginning and ending dates of the payroll period covered and the date of actual 
39.14 	payment;
39.15 	(8) fiscal year of salary earnings;
39.16 	(9) total remittance amount including employee, employer, and additional employer 
39.17 	contributions;
39.18 	(10) reemployed annuitant salary under section 354.44, subdivision 5; and
39.19 	(11) other information as may be required by the executive director.

39.20 	Sec. 75. Minnesota Statutes 2018, section 401.15, subdivision 1, is amended to read:
39.21 		Subdivision 1.Certified statements; determinations; adjustments. Within 60 days 
39.22 	of the end of each calendar quarter, participating counties which have received the payments 
39.23 	authorized by section 401.14 shall submit to the commissioner certified statements detailing 
39.24 	the amounts expended and costs incurred in furnishing the correctional services provided 
39.25 	in sections 401.01 to 401.16. Upon receipt of certified statements, the commissioner shall, 
39.26 	in the manner provided in sections 401.10 and 401.12, determine the amount each 
39.27 	participating county is entitled to receive, making any adjustments necessary to rectify any 
39.28 	disparity between the amounts received pursuant to the estimate provided in section 401.14
39.29 	and the amounts actually expended. If the amount received pursuant to the estimate is greater 
39.30 	than the amount actually expended during the quarter, the commissioner may withhold the 
39.31 	difference from any subsequent monthly payments made pursuant to section 401.14. Upon 
40.1 	certification by the commissioner of the amount a participating county is entitled to receive 
40.2 	under the provisions of section 401.14 or of this subdivision the commissioner of 
40.3 	management and budget shall thereupon issue a state warrant payment to the chief fiscal 
40.4 	officer of each participating county for the amount due together with a copy of the certificate 
40.5 	prepared by the commissioner.

40.6 	Sec. 76. Minnesota Statutes 2018, section 446A.086, subdivision 4, is amended to read:
40.7 		Subd. 4.Notifications; payment; appropriation. (a) After receipt of a notice of a 
40.8 	default or potential default in payment of principal or interest in debt obligations covered 
40.9 	by this section or an agreement under this section, and after consultation with the 
40.10 	governmental unit and the paying agent, and after verification of the accuracy of the 
40.11 	information provided, the authority shall notify the commissioner of the potential default. 
40.12 	The notice must include a final figure as to the amount due that the governmental unit will 
40.13 	be unable to repay on the date due.
40.14 	(b) Upon receipt of this notice from the authority, the commissioner shall issue a warrant
40.15 	payment and authorize the authority to pay to the bond holders or paying agent for the debt 
40.16 	obligation the specified amount on or before the date due. The amounts needed for the 
40.17 	purposes of this subdivision are annually appropriated to the authority from the general 
40.18 	fund.

40.19 	Sec. 77. Minnesota Statutes 2018, section 446A.16, subdivision 1, is amended to read:
40.20 		Subdivision 1.Functions of commissioner of management and budget. Except as 
40.21 	otherwise provided in this section, money of the authority must be paid to the commissioner 
40.22 	of management and budget as agent of the authority and the commissioner shall not 
40.23 	commingle the money with other money. The money in the accounts of the authority must 
40.24 	be paid out only on warrants drawn by the commissioner of management and budget on 
40.25 	requisition of the chair of the authority or of another officer or employee as the authority 
40.26 	authorizes. Deposits of the authority's money must, if required by the commissioner or the 
40.27 	authority, be secured by obligations of the United States or of the state of a market value 
40.28 	equal at all times to the amount of the deposit and all banks and trust companies are 
40.29 	authorized to give security for the deposits.

40.30 	Sec. 78. Minnesota Statutes 2018, section 462A.18, subdivision 1, is amended to read:
40.31 		Subdivision 1.Functions of commissioner of management and budget. All moneys 
40.32 	of the agency, except as otherwise authorized or provided in this section, shall be paid to 
41.1 	the commissioner of management and budget as agent of the agency, who shall not 
41.2 	commingle such moneys with any other moneys. The moneys in such accounts shall be 
41.3 	paid out on warrants drawn by the commissioner on requisition of the chair of the agency 
41.4 	or of such other officer or employee as the agency shall authorize to make such requisition. 
41.5 	All deposits of such moneys shall, if required by the commissioner or the agency, be secured 
41.6 	by obligations of the United States or of the state of a market value equal at all times to the 
41.7 	amount of the deposit and all banks and trust companies are authorized to give such security 
41.8 	for such deposits.

41.9 	Sec. 79. Minnesota Statutes 2018, section 475A.04, subdivision 1, is amended to read:
41.10 		Subdivision 1.Procedure. In the event that funds sufficient to pay all of the principal 
41.11 	and interest due on any guaranteed bond are not in the hands of the municipal treasurer or 
41.12 	the paying agent at least 15 days before the due date, the treasurer or agent shall report the 
41.13 	amount of the deficiency to the paying agent and the auditor who shall grant a loan to the 
41.14 	issuer in this amount and shall certify to the issuer, the paying agent, and the auditor and 
41.15 	treasurer of each county in which property subject to taxation by the issuer is situated, the 
41.16 	amount of the loan and interest to accrue thereon to the due date of the loan, and the 
41.17 	commissioner of management and budget shall issue a warrant payment for the principal 
41.18 	amount and shall remit it to the paying agent on or before the due date. If the municipal 
41.19 	treasurer fails to deposit funds with the paying agent sufficient to pay all principal and 
41.20 	interest due on any guaranteed bond on any date, without having previously given the notice 
41.21 	herein required, the paying agent may report the amount of the deficiency to the 
41.22 	commissioner of management and budget, who shall forthwith grant a loan to the issuer for 
41.23 	this amount plus interest to accrue thereon for one month at the rate represented by the 
41.24 	coupons then due, and the loan shall be certified and remitted as provided above. The paying 
41.25 	agent may advance its own funds for the payment of any guaranteed bonds and interest due 
41.26 	for which it has not received sufficient funds from the municipality, and may contract with 
41.27 	the municipality to make such advances, and shall be entitled to reimbursement therefor 
41.28 	from the proceeds of the loan, with interest at the rate represented by the coupons due. The 
41.29 	issuing municipality shall give a receipt to the commissioner of management and budget 
41.30 	for the amount of the loan and interest.

42.1 	Sec. 80. Minnesota Statutes 2018, section 525.841, is amended to read:
42.2 	525.841 ESCHEAT RETURNED.
42.3 	In all such cases the commissioner of management and budget shall be furnished with 
42.4 	a certified copy of the court's order assigning the escheated property to the persons entitled 
42.5 	thereto, and upon notification of payment of the estate tax, the commissioner of management 
42.6 	and budget shall draw a warrant issue a payment or execute a proper conveyance to the 
42.7 	persons designated in such order. In the event any escheated property has been sold pursuant 
42.8 	to sections 11A.04, clause (9), and 11A.10, subdivision 2, or 16B.281 to 16B.287, then the 
42.9 	warrant payment shall be for the appraised value as established during the administration 
42.10 	of the decedent's estate. There is hereby annually appropriated from any moneys in the state 
42.11 	treasury not otherwise appropriated an amount sufficient to make payment to all such 
42.12 	designated persons. No interest shall be allowed on any amount paid to such persons.