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Minnesota Legislature

Office of the Revisor of Statutes

HF 3458

2nd Engrossment - 89th Legislature (2015 - 2016) Posted on 04/11/2016 04:48pm

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

Bill Text Versions

Engrossments
Introduction Posted on 03/21/2016
1st Engrossment Posted on 03/24/2016
2nd Engrossment Posted on 04/11/2016

Current Version - 2nd Engrossment

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A bill for an act
relating to outdoor recreation; economic development; establishing a Lake Mille
Lacs area economic relief program; authorizing special property tax abatement
aid; authorizing state general levy refund; appropriating money.

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

Section 1. new text beginLAKE MILLE LACS AREA ECONOMIC RELIEF PROGRAM.
new text end

new text begin Subdivision 1. new text end

new text begin Relief program established. new text end

new text begin Mille Lacs County must develop and
operate a Lake Mille Lacs area economic relief program to assist businesses adversely
affected by a decline in walleye fishing on Lake Mille Lacs.
new text end

new text begin Subd. 2. new text end

new text begin Available relief. new text end

new text begin (a) The economic relief program established under this
section may include:
new text end

new text begin (1) grants;
new text end

new text begin (2) interest-free or forgivable loans, if they do not exceed $100,000 per business
per year; or
new text end

new text begin (3) tourism promotion.
new text end

new text begin (b) For the economic relief program established under this section, Mille Lacs
County may establish grant and loan application requirements, duration and terms, and
repayment requirements.
new text end

new text begin (c) Mille Lacs County must make grant and loan approval decisions according to
criteria and procedures established by the county in consultation with the commissioner of
employment and economic development.
new text end

new text begin Subd. 3. new text end

new text begin Qualification requirements. new text end

new text begin To qualify for assistance under this section, a
business must:
new text end

new text begin (1) be located within one of the following cities and townships surrounding Lake
Mille Lacs:
new text end

new text begin (i) in Crow Wing County, the city of Garrison, township of Garrison, or township
of Roosevelt;
new text end

new text begin (ii) in Aitkin County, the township of Hazelton, township of Wealthwood, township
of Malmo, or township of Lakeside; or
new text end

new text begin (iii) in Mille Lacs County, the city of Isle, city of Wahkon, city of Onamia, township
of East Side, township of Isle Harbor, township of South Harbor, or township of Kathio;
new text end

new text begin (2) document a reduction in gross receipts in any two-year period since 2010; and
new text end

new text begin (3) be a business in one of the following industries, as defined within the
North American Industry Classification System: accommodation, restaurants, bars,
amusement and recreation, food and beverages retail, sporting goods, miscellaneous retail,
general retail, museums, historical sites, health and personal care, gas station, general
merchandise, business and professional membership, movies, or nonstore retailer, as
determined by Mille Lacs County in consultation with the commissioner of employment
and economic development.
new text end

new text begin Subd. 4. new text end

new text begin Audit. new text end

new text begin The commissioner of employment and economic development must
audit Mille Lacs County's compliance with the provisions of this section, and Mille Lacs
County must comply with all requests made by the commissioner under this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2016, and expires June 30,
2017.
new text end

Sec. 2. new text beginLAKE MILLE LACS AREA PROPERTY TAX ABATEMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Abatements authorized. new text end

new text begin (a) Notwithstanding Minnesota Statutes,
section 375.192, the county boards of Aitkin, Crow Wing, and Mille Lacs Counties may
grant an abatement of net tax for taxes payable in 2016 provided that:
new text end

new text begin (1) the property is classified as 1c, 3a (excluding utility real and personal property),
4c(1), 4c(10), or 4c(11);
new text end

new text begin (2) on or before December 31, 2016, the taxpayer submits a written application to
the county assessor in the county in which abatement is sought; and
new text end

new text begin (3) the taxpayer meets qualification requirements established in section 1,
subdivision 3.
new text end

new text begin (b) If an application for abatement is made under this section after payment of all
or a portion of the taxes being abated, the portion already paid may be refunded to the
taxpayer by the county as soon as practical.
new text end

new text begin (c) Notwithstanding the provisions of Minnesota Statutes, section 276.112, a portion
of the state general tax equal to the amount of tax abated by a county under this section is
not required to be transmitted to the commissioner of revenue.
new text end

new text begin Subd. 2. new text end

new text begin Appeals. new text end

new text begin An appeal may not be taken to the Tax Court from any order
of the county board made pursuant to the exercise of the discretionary authority granted
in this section.
new text end

new text begin Subd. 3. new text end

new text begin Audit. new text end

new text begin The commissioner of revenue must audit a county granting
abatements under this section for compliance with the provisions of this section, and a
county must comply with all requests made by the commissioner under this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
expires for taxes payable in 2017 and thereafter, except that the prohibition on appeals in
subdivision 2, and the auditing provision in subdivision 3, remain in effect through 2018.
new text end

Sec. 3. new text beginSTATE GENERAL LEVY IN ECONOMIC RELIEF AREA.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms
have the meanings given.
new text end

new text begin (b) "Eligible property" means a property having a classification of class 1c, 3a
(excluding utility real and personal property), 4c(1), 4c(10), or 4c(11) under Minnesota
Statutes, section 273.13.
new text end

new text begin (c) "Economic relief area" means the area described under section 1, subdivision
3, clause (1).
new text end

new text begin (d) "State general levy" refers to the levy under Minnesota Statutes, section 275.025.
new text end

new text begin Subd. 2. new text end

new text begin Refund of state general levy for taxes payable in 2016. new text end

new text begin (a) Any eligible
property that is located within the economic relief area is eligible for a refund of the state
general levy levied upon it for taxes payable in 2016. A taxpayer eligible for a refund
under this section must file an application with the county in which the eligible property
is located on a form prescribed by the county. Applications must be filed on or before
December 31, 2016, and refunds must be paid by the county within 30 days of receipt of
application. Refunds must only be issued on behalf of properties whose state general levy
for taxes payable in 2016 has been fully paid.
new text end

new text begin (b) Notwithstanding the provisions of Minnesota Statutes, section 276.112, any
state general tax refunded under this section is not required to be transmitted to the
commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and expires
for taxes payable in 2017 and thereafter.
new text end

Sec. 4. new text beginAPPROPRIATION; LAKE MILLE LACS AREA ECONOMIC RELIEF
PROGRAM.
new text end

new text begin $5,000,000 in fiscal year 2017 is appropriated from the general fund to the
commissioner of employment and economic development for a grant to Mille Lacs County
to develop and operate the Lake Mille Lacs area economic relief program established in
section 1. This is a onetime appropriation.
new text end