SF 1679

as introduced - 90th Legislature (2017 - 2018) Posted on 03/07/2018 04:02pm

A bill for an act
relating to local government aid; modifying payment in lieu of taxes provisions
for large forest easement lands; appropriating money; amending Minnesota Statutes
2016, sections 477A.11, by adding a subdivision; 477A.12, subdivisions 1, 2;
477A.14, subdivision 3.

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

Section 1.

Minnesota Statutes 2016, section 477A.11, is amended by adding a subdivision
to read:

new text begin Subd. 5a. new text end

new text begin Large forest easement land. new text end

new text begin "Large forest easement land" means land subject
to a single forests for the future easement exceeding 60,000 acres that was acquired as
provided in section 84.66.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from July 8, 2010.
new text end

Sec. 2.

Minnesota Statutes 2016, section 477A.12, subdivision 1, is amended to read:

Subdivision 1.

Types of land; payments.

The following amounts are annually
appropriated to the commissioner of natural resources from the general fund for transfer to
the commissioner of revenue. The commissioner of revenue shall pay the transferred funds
to counties as required by sections 477A.11 to 477A.14. The amounts, based on the acreage
as of July 1 of each year prior to the payment year, are:

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

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

(3) $5.133, multiplied by the total number of acres of wildlife management land, or, at
the county's option, three-fourths of one percent of the appraised value of all wildlife
management land in the county, whichever is greater;

(4) new text begin three-fourths of one percent of the assessed value of all large forest easement land
in the county;
new text end

new text begin (5) new text end 50 percent of the dollar amount as determined under clause (1), multiplied by the
number of acres of military refuge land in the county;

deleted text begin (5) deleted text end new text begin (6) new text end $1.50, multiplied by the number of acres of county-administered other natural
resources land in the county;

deleted text begin (6) deleted text end new text begin (7) new text end $5.133, multiplied by the total number of acres of land utilization project land in
the county;

deleted text begin (7) deleted text end new text begin (8) new text end $1.50, multiplied by the number of acres of commissioner-administered other
natural resources land in the county; and

deleted text begin (8) deleted text end new text begin (9) new text end without regard to acreage, and notwithstanding the rules adopted under section
84A.55, $300,000 for local assessments under section 84A.55, subdivision 9, that shall be
divided and distributed to the counties containing state-owned lands within a conservation
area in proportion to each county's percentage of the total annual ditch assessments.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from July 8, 2010.
new text end

Sec. 3.

Minnesota Statutes 2016, section 477A.12, subdivision 2, is amended to read:

Subd. 2.

Procedure.

(a) Each county auditor shall certify to the Department of Natural
Resources during July of each year prior to the payment year the number of acres of
county-administered other natural resources land new text begin and the assessed value of large forest
easement land new text end within the county. The Department of Natural resources may, in addition to
the certification of acreage, require descriptive lists of land so certified. The commissioner
of natural resources shall determine and certify to the commissioner of revenue by March
1 of the payment year:

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

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

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

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

(b) The commissioner of transportation shall determine and certify to the commissioner
of revenue by March 1 of the payment year the number of acres of transportation wetland
and the appraised value of the land, but only if it exceeds 500 acres in a county.

(c) Each auditor of a county that contains state-owned lands within a conservation area
shall determine and certify to the commissioner of natural resources by May 31 of the
payment year, the county's ditch assessments for state-owned lands subject to section 84A.55,
subdivision 9. A joint certification for two or more counties may be submitted to the
commissioner of natural resources through the Consolidated Conservation Counties Joint
Powers Board. The commissioner of natural resources shall certify the ditch assessments
to the commissioner of revenue by June 15 of the payment year.

(d) The commissioner of revenue shall determine the distributions provided for in this
section using: (1) the number of acres and appraised values certified by the commissioner
of natural resources and the commissioner of transportation by March 1 of the payment
year; deleted text begin and deleted text end (2) ditch assessments under paragraph (c), by July 15 of the payment year new text begin ; and
(3) the assessed value of large forest easement land certified by the county auditor new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from July 8, 2010.
new text end

Sec. 4.

Minnesota Statutes 2016, section 477A.14, subdivision 3, is amended to read:

Subd. 3.

Distribution for wildlife management lands and military refuge lands.

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

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from July 8, 2010.
new text end