SF 2417

as introduced - 90th Legislature (2017 - 2018) Posted on 05/22/2017 09:39am

A bill for an act
relating to the Sustainable Forest Incentive Act; modifying eligibility requirements;
amending Minnesota Statutes 2016, section 290C.02, subdivision 6.

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

Section 1.

Minnesota Statutes 2016, section 290C.02, subdivision 6, is amended to read:

Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20 contiguous
acres for which the owner has implemented a forest management plan that was prepared or
updated within the past ten years by an approved plan writer. For purposes of this subdivision,
acres are considered to be contiguous even if they are separated by a road, waterway, railroad
track, or other similar intervening property. At least 50 percent of the contiguous acreage
must meet the definition of forest land in section 88.01, subdivision 7. For the purposes of
sections 290C.01 to 290C.11, forest land does not include (i) land used for residential or
agricultural purposes, (ii) land enrolled in the reinvest in Minnesota program, a state or
federal conservation reserve or easement reserve program under sections 103F.501 to
103F.531, the Minnesota agricultural property tax law under section 273.111, or land subject
to agricultural land preservation controls or restrictions as defined in section 40A.02 or
under the Metropolitan Agricultural Preserves Act under chapter 473H, (iii) deleted text begin land exceeding
60,000 acres that is subject to a single conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity; (iv) deleted text end
any land that becomes subject to a conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity after
May 30, 2013; or deleted text begin (v) deleted text end new text begin (iv) new text end land improved with a structure, pavement, sewer, campsite, or
any road, other than a township road, used for purposes not prescribed in the forest
management plan.

new text begin EFFECTIVE DATE; APPLICATION. new text end

new text begin This section is effective retroactively for
payments due under Minnesota Statutes, section 290C.08, beginning for payments due to
be made in 2014. In order to qualify for retroactive payments, the following requirements
must be met: (1) the owner of land exceeding 60,000 acres that is subject to a single
conservation easement funded under Minnesota Statutes, section 97A.056 or a comparable
permanent easement conveyed to a governmental or nonprofit entity, must submit an
application to the commissioner of revenue, in a form and manner and at a time acceptable
to the commissioner, establishing that the affected property and its use met the requirement
of Minnesota Statutes, chapter 290C, as amended by this section; (2) the owner and each
county in which the land is located must certify to the commissioner that no petitions
challenging the market value of the property are pending under Minnesota Statutes, chapter
278; and (3) the requirements of clauses (1) and (2) must be satisfied by October 1, 2017.
No interest accrues on payment under this section for periods before November 1, 2017.
new text end