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HF 1329

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/18/2021 03:34pm

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

Bill Text Versions

Engrossments
Introduction Posted on 02/18/2021

Current Version - as introduced

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A bill for an act
relating to taxation; providing a refundable construction exemption for building
materials for the city of Melrose; extending availability of fire remediation grants;
appropriating money; amending Minnesota Statutes 2020, section 297A.71,
subdivision 50.

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

Section 1.

Minnesota Statutes 2020, section 297A.71, subdivision 50, is amended to read:


Subd. 50.

Properties destroyed by fire.

(a) Building materials and supplies used in,
and equipment incorporated into, the construction or replacement of real property that is
located in Melrose affected by the fire on September 8, 2016, are exempt.

(b) For sales and purchases made for the periods of (1) after September 30, 2016, and
before July 1, 2017, and (2) after deleted text beginDecember 31deleted text endnew text begin July 1new text end, deleted text begin2018deleted text endnew text begin 2021new text end, and new text beginon or new text endbefore July 1,
deleted text begin 2019deleted text endnew text begin 2023new text end, the tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1
, applied and then refunded in the manner provided in section 297A.75.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2. new text beginAPPROPRIATION OF LAPSED AMOUNTS; FIRE REMEDIATION
GRANTS.
new text end

new text begin (a) $643,729 in fiscal year 2022 is appropriated from the general fund to the commissioner
of revenue for grants to remediate the effects of fires in the city of Melrose on September
8, 2016. This appropriation represents the amounts that lapsed by the terms of the
appropriation in Laws 2017, First Special Session chapter 1, article 4, section 31.
new text end

new text begin (b) A grant recipient must use the money appropriated under this section for remediation
costs, including disaster recovery, infrastructure, reimbursement for emergency personnel
costs, reimbursement for equipment costs, and reimbursements for property tax abatements,
incurred by public or private entities as a result of the fires. This is a onetime appropriation
and is available until June 30, 2023.
new text end

new text begin EFFECTIVE DATE. new text end

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