HF 2972

as introduced - 86th Legislature (2009 - 2010) Posted on 02/15/2010 09:58am

A bill for an act
relating to taxation; making policy, technical, administrative, and clarifying
changes to individual income, corporate franchise, sales and use, property,
petroleum, cigarette, tobacco, insurance, local taxes, and other taxes and
tax-related provisions; amending Minnesota Statutes 2008, sections 82B.035,
subdivision 2; 270.41, subdivision 5; 270C.94, subdivision 3; 272.025,
subdivisions 1, 3; 272.029, subdivision 4; 278.05, by adding a subdivision;
279.01, subdivision 3; 289A.09, subdivision 2; 289A.50, subdivisions 2, 4;
297A.995, subdivisions 10, 11; 297F.01, subdivision 22a; 297F.04, by adding a
subdivision; 297F.25, subdivision 1; 297I.01, subdivision 9; 297I.05, subdivision
7; 297I.65, by adding a subdivision; Minnesota Statutes 2009 Supplement,
section 273.124, subdivision 3a; proposing coding for new law in Minnesota
Statutes, chapters 296A; 645.

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

ARTICLE 1

INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

Section 1.

Minnesota Statutes 2008, section 289A.09, subdivision 2, is amended to
read:

Subd. 2.

Withholding statement.

(a) A person required to deduct and withhold
from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision
2, or who would have been required to deduct and withhold a tax under section 290.92,
subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision
2, determined without regard to section 290.92, subdivision 19, if the employee or payee
had claimed no more than one withholding exemption, or who paid wages or made
payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923,
subdivision 2, to an employee or person receiving royalty payments in excess of $600,
or who has entered into a voluntary withholding agreement with a payee under section
290.92, subdivision 20, must give every employee or person receiving royalty payments in
respect to the remuneration paid by the person to the employee or person receiving royalty
payments during the calendar year, on or before January 31 of the succeeding year, or, if
employment is terminated before the close of the calendar year, within 30 days after the
date of receipt of a written request from the employee if the 30-day period ends before
January 31, a written statement showing the following:

(1) name of the person;

(2) the name of the employee or payee and the employee's or payee's Social Security
account number;

(3) the total amount of wages as that term is defined in section 290.92, subdivision
1, paragraph (1); the total amount of remuneration subject to withholding under section
290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the
Internal Revenue Code; and the amount of royalties subject to withholding under section
290.923, subdivision 2; and

(4) the total amount deducted and withheld as tax under section 290.92, subdivision
2a or 3, or 290.923, subdivision 2.

(b) The statement required to be furnished by paragraph (a) with respect to any
remuneration must be furnished at those times, must contain the information required, and
must be in the form the commissioner prescribes.

(c) The commissioner may prescribe rules providing for reasonable extensions of
time, not in excess of 30 days, to employers or payers required to give the statements to
their employees or payees under this subdivision.

(d) A duplicate of any statement made under this subdivision and in accordance
with rules prescribed by the commissioner, along with a reconciliation in the form the
commissioner prescribes of the statements for the calendar year, including a reconciliation
of the quarterly returns required to be filed under subdivision 1, must be filed with the
commissioner on or before February 28 of the year after the payments were made.

(e) If an employer cancels the employer's Minnesota withholding account number
required by section 290.92, subdivision 24, the information required by paragraph (d),
must be filed with the commissioner within 30 days of the end of the quarter in which
the employer cancels its account number.

(f) The employer must submit the statements required to be sent to the commissioner
in the same manner required to satisfy the federal reporting requirements of section
6011(e) of the Internal Revenue Code and the regulations issued under it. deleted text begin For wages paid
in calendar year 2008, deleted text end An employer must submit statements to the commissioner required
by this section by electronic means if the employer is required to send more than deleted text begin 100 deleted text end new text begin
25 new text end statements to the commissioner, even though the employer is not required to submit
the returns federally by electronic means. For deleted text begin calendar year 2009, the 100 statements
threshold is reduced to 50, and for calendar year 2010, the threshold is reduced to 25, and
for deleted text end new text begin statements issued for wages paid in new text end 2011 and after, the threshold is deleted text begin reduced to deleted text end ten.
new text begin All statements issued for withholding required under section 290.92 are aggregated for
purposes of determining whether the electronic submission threshold is met.
new text end

(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph
(a), clause (2), must submit the returns required by this subdivision and subdivision 1,
paragraph (a), with the commissioner by electronic means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for statements required to be filed
after December 31, 2010.
new text end

Sec. 2.

Minnesota Statutes 2008, section 289A.50, subdivision 4, is amended to read:

Subd. 4.

Notice of refund.

The commissioner shall determine the amount of refund,
if any, that is due, and notify the taxpayer of the determination as soon as practicable
after a claim has been filed.

new text begin If the commissioner determines that the address provided by the taxpayer to claim a
refund is invalid or is no longer the current address of the taxpayer, then the date of the
mailing of the notification provided under this subdivision is considered the date that
the refund is paid for purposes of the payment of interest under section 289A.56 and is
considered the date of issuance of the original warrant or check for purposes of issuing a
new warrant or check under section 270C.347.
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

ARTICLE 2

SALES AND USE TAXES

Section 1.

Minnesota Statutes 2008, section 289A.50, subdivision 2, is amended to
read:

Subd. 2.

Refund of sales tax to vendors; limitation.

new text begin (a) new text end If a vendor has collected
from a purchaser and remitted to the state a tax on a transaction that is not subject to the
tax imposed by chapter 297A, the tax is refundable to the vendor only if and to the extent
that the tax and any interest earned on the tax is credited to amounts due to the vendor by
the purchaser or returned to the purchaser by the vendor.

new text begin (b) new text end In addition to the requirements of subdivision 1, a claim for refund under this
subdivision must state in writing that the tax and interest earned on the tax has been or
will be refunded or credited to the purchaser by the vendor.

new text begin (c) Within 60 days after the date the commissioner issues the refund, any amount not
refunded or credited to the purchaser by the vendor, as required by paragraph (a), must be
returned to the commissioner by the vendor.
new text end

new text begin (d) After the commissioner refunds the tax and interest to the vendor, if the
commissioner determines that the vendor did not refund or credit the tax and interest as
provided in this subdivision, or did not return the amount required to be returned under
paragraph (c), the commissioner may assess the vendor for underpayment of tax and
interest equal to that portion of the amount that was not refunded or credited to the
purchaser. The assessment bears interest which is computed at the rate specified in section
270C.40, subdivision 5, on the unpaid amount from the date the commissioner issues the
refund until the date the amount is paid to the commissioner. The assessment may be made
at any time within 3-1/2 years after the commissioner refunds the tax and interest to the
vendor. If part of the refund was induced by fraud or misrepresentation of a material fact,
the assessment may be made at any time.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds issued after June 30, 2010.
new text end

Sec. 2.

Minnesota Statutes 2008, section 297A.995, subdivision 10, is amended to read:

Subd. 10.

Relief from certain liability.

(a) Notwithstanding subdivision 9, sellers
and certified service providers are relieved from liability to the state for having charged
and collected the incorrect amount of sales or use tax resulting from the seller or certified
service provider (1) relying on erroneous data provided by the commissioner in the
database files on tax rates, boundaries, or taxing jurisdiction assignments, or (2) relying
on erroneous data provided by the state in its taxability matrix concerning the taxability
of products and services.

(b) Notwithstanding subdivision 9, sellers and certified service providers are
relieved from liability to the state for having charged and collected the incorrect amount
of sales or use tax resulting from the seller or certified service provider relying on the
certification by the commissioner as to the accuracy of a certified automated system as to
the taxability of product categories. The relief from liability provided by this paragraph
does not apply when the sellers or certified service providers have incorrectly classified
an item or transaction into a product category, unless the item or transaction within a
product category was approved by the commissioner or approved jointly by the states that
are signatories to the agreement. The sellers and certified service providers must revise a
classification within ten days after receipt of notice from the commissioner that an item or
transaction within a product category is incorrectly classified as to its taxability, or they
are not relieved from liability for the incorrect classification following the notification.

new text begin (c) Notwithstanding subdivision 9, if there are not at least 30 days between the
enactment of a new tax rate and the effective date of the new rate, sellers and certified
service providers shall be relieved from liability for failing to collect tax at the new rate
during the first 30 days of the rate change, beginning on the day after the date of enactment
of the rate change, provided the seller or certified service provider continued to impose
and collect the tax at the immediately preceding tax rate during this period. Relief from
liability provided by this paragraph shall not apply if the failure to collect at the newly
effective rate extends beyond 30 days after the enactment of the new rate. The relief
provided by this paragraph shall not apply if the commissioner determines that the seller or
certified service provider fraudulently failed to collect at the new rate or that the seller or
certified service provider solicited purchasers based on the immediately preceding tax rate.
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

Sec. 3.

Minnesota Statutes 2008, section 297A.995, subdivision 11, is amended to read:

Subd. 11.

Purchaser relief from certain liability.

(a) Notwithstanding other
provisions in the law, a purchaser is relieved from liability resulting from having paid
the incorrect amount of sales or use tax if a purchaser, whether or not deleted text begin holding a deleted text end new text begin the
commissioner gave the purchaser new text end direct pay deleted text begin permit deleted text end new text begin authorization new text end , or a purchaser's seller or
certified service provider relied on erroneous data provided by this state in the database
files on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix.
After providing an address-based database for assigning taxing jurisdictions and their
associated rates, no relief for errors resulting from the purchaser's reliance on a database
using zip codes is allowed.

(b) With respect to reliance on the taxability matrix provided by this state in
paragraph (a), relief is limited to erroneous classifications in the taxability matrix for
items included within the classifications as "taxable," "exempt," "included in sales
price," "excluded from sales price," "included in the definition," and "excluded from
the definition."

new text begin (c) Notwithstanding other provisions in the law, if there are not at least 30 days
between the enactment of a new tax rate and the effective date of the new rate, a purchaser
shall be relieved from liability resulting from failing to pay the tax at the new rate during
the first 30 days of the rate change, beginning on the day after the date of enactment of
the rate change, whether or not the purchaser has been given direct pay authorization by
the commissioner. Relief from liability provided by this paragraph shall not apply if the
failure to pay at the newly effective rate extends beyond 30 days after the enactment of
the new rate, and shall not apply to a purchaser that did not continue to pay the tax at the
immediately preceding tax rate during the 30-day period. The relief provided by this
paragraph shall not apply if the commissioner determines that the purchaser fraudulently
failed to pay at the new rate.
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

Sec. 4.

new text begin [645.025] SPECIAL LAWS; LOCAL TAXES.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) If a special law grants a local government unit
or group of units the authority to impose a local tax other than sales tax, including but
not limited to taxes such as lodging, entertainment, admissions, or food and beverage
taxes, and the Department of Revenue either has agreed to or is required to administer
the tax, such that the tax is reported and paid with the chapter 297A taxes, then the local
government unit or group of units must adopt each definition used in the special law
as follows:
new text end

new text begin (1) the definition must be identical to the definition found in chapter 297A or in
Minnesota Rules, chapter 8130; or
new text end

new text begin (2) if the specific term is not defined either in chapter 297A or in Minnesota Rules,
chapter 8130, then the definition must be consistent with the position of the Department of
Revenue as to the extent of the tax base.
new text end

new text begin (b) This subdivision does not apply to terms that are defined by the authorizing
special law.
new text end

new text begin Subd. 2. new text end

new text begin Application. new text end

new text begin This section applies to a special law that is described in
subdivision 1 that was:
new text end

new text begin (1) originally enacted prior to 2010, and that was amended by special law in or after
2010, to extend the time for imposing the tax or to modify the tax base; or
new text end

new text begin (2) first enacted in or after 2010.
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

ARTICLE 3

SPECIAL TAXES

Section 1.

new text begin [296A.061] CANCELLATION OR NONRENEWAL OF LICENSES.
new text end

new text begin The commissioner may cancel a license or not renew a license if one of the following
conditions occurs:
new text end

new text begin (1) the license holder has not filed a petroleum tax return or report for at least one
year;
new text end

new text begin (2) the license holder has not reported any petroleum tax liability on the license
holder's returns or reports for at least one year; or
new text end

new text begin (3) the license holder requests cancellation of the license.
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

Sec. 2.

Minnesota Statutes 2008, section 297F.01, subdivision 22a, is amended to read:

Subd. 22a.

Weighted average retail price.

"Weighted average retail price" means
(1) the average retail price per pack of 20 cigarettes, with the average price weighted by
the number of packs sold at each price, (2) reduced by the sales tax included in the retail
price, and (3) adjusted for the expected inflation deleted text begin from the time of the survey to the average
of the 12 months that the sales tax will be imposed. The commissioner shall make the
inflation adjustment in accordance with the Consumer Price Index for all urban consumers
inflation indicator as published in the most recent state budget forecast. The inflation
factor for the calendar year in which the new tax rate takes effect must be used. If the
survey indicates that the average retail price of cigarettes has not increased relative to the
average retail price in the previous year's survey, then no inflation adjustment must be
made deleted text end new text begin as provided in section 297F.25, subdivision 1 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2011.
new text end

Sec. 3.

Minnesota Statutes 2008, section 297F.04, is amended by adding a subdivision
to read:

new text begin Subd. 2a. new text end

new text begin Cancellation or nonrenewal. new text end

new text begin The commissioner may cancel a license or
not renew a license if one of the following conditions occurs:
new text end

new text begin (1) the license holder has not filed a cigarette or tobacco products tax return for at
least one year;
new text end

new text begin (2) the license holder has not reported any cigarette or tobacco products tax liability
on the license holder's returns for at least one year; or
new text end

new text begin (3) the license holder requests cancellation of the license.
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

Sec. 4.

Minnesota Statutes 2008, section 297F.25, subdivision 1, is amended to read:

Subdivision 1.

Imposition.

new text begin (a) new text end A tax is imposed on distributors on the sale of
cigarettes by a cigarette distributor to a retailer or cigarette subjobber for resale in this
state. The tax is equal to 6.5 percent of the weighted average retail price deleted text begin . The weighted
average retail price deleted text end new text begin and new text end must be expressed in cents per pack deleted text begin when deleted text end rounded to the nearest
one-tenth of a cent. The weighted average retail price must be determined annually,
with new rates published by deleted text begin May deleted text end new text begin November new text end 1, and effective for sales on or after deleted text begin August deleted text end new text begin
January new text end 1 new text begin of the following year new text end . The weighted average retail price must be established
by surveying cigarette retailers statewide in a manner and time determined by the
commissioner. new text begin The commissioner shall make an inflation adjustment in accordance with
the Consumer Price Index for all urban consumers inflation indicator as published in the
most recent state budget forecast. The commissioner shall use the inflation factor for
the calendar year in which the new tax rate takes effect. If the survey indicates that the
average retail price of cigarettes has not increased relative to the average retail price in
the previous year's survey, then the commissioner shall not make an inflation adjustment.
new text end The determination of the commissioner pursuant to this subdivision is not a "rule" and is
not subject to the Administrative Procedure Act contained in chapter 14. deleted text begin As of August 1,
2005, the tax is 25.5 cents per pack of 20 cigarettes. deleted text end For packs of cigarettes with other
than 20 cigarettes, the tax must be adjusted proportionally.

new text begin (b) Notwithstanding paragraph (a), and in lieu of a survey of cigarette retailers, the
tax calculation of the weighted average retail price for the sales of cigarettes from August
1, 2011, through December 31, 2011, shall be calculated by (1) increasing the average
retail price per pack of 20 cigarettes from the most recent survey by the percentage change
in a weighted average of the presumed legal prices for cigarettes during the year after
completion of that survey, as reported and published by the Department of Commerce
under section 325D.371; (2) subtracting the sales tax included in the retail price; and (3)
adjusting for expected inflation. The rate is published by May 1 and is effective for sales
after July 31. If the weighted average of the presumed legal prices indicates that the
average retail price of cigarettes has not increased relative to the average retail price in the
most recent survey, then no inflation adjustment must be made. For packs of cigarettes
with other than 20 cigarettes, the tax must be adjusted proportionally.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2011.
new text end

Sec. 5.

Minnesota Statutes 2008, section 297I.01, subdivision 9, is amended to read:

Subd. 9.

Gross premiums.

new text begin (a) new text end "Gross premiums" means total premiums paid
by policyholders and applicants of policies, whether received in the form of money or
other valuable consideration, on property, persons, lives, interests and other risks located,
resident, or to be performed in this state, but excluding consideration and premiums for
reinsurance assumed from other insurance companies.

deleted text begin The term deleted text end new text begin (b) new text end "Gross premiums" includes the total consideration paid to bail bond
agents for bail bonds.

new text begin (c) new text end For title insurance companies, "gross premiums" means the charge for title
insurance made by a title insurance company or its agents according to the company's rate
filing approved by the commissioner of commerce without a deduction for commissions
paid to or retained by the agent. Gross premiums of a title insurance company does not
include any other charge or fee for abstracting, searching, or examining the title, or
escrow, closing, or other related services.

deleted text begin The term deleted text end new text begin (d) new text end "Gross premiums" includes any workers' compensation special
compensation fund premium surcharge pursuant to section 176.129.

new text begin (e) "Gross premiums" for surplus lines tax includes the total of premiums and
all charges and fees paid by the policyholders whether received in the form of money
or other valuable consideration to obtain insurance coverage on property, persons,
lives, interests, and other risks located, resident, or to be performed in this state, but
excluding consideration and premiums for reinsurance assumed from other insurance
companies. "Gross premiums" does not include the stamping fee, as provided under
section 60A.2085, subdivision 7, and the operating assessment, as provided under section
60A.208, subdivision 8.
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

Sec. 6.

Minnesota Statutes 2008, section 297I.05, subdivision 7, is amended to read:

Subd. 7.

Surplus lines tax.

(a) A tax is imposed on surplus lines licensees. The rate
of tax is equal to three percent of the gross premiums less return premiums deleted text begin received by the
licensee minus any licensee association operating assessments paid under section 60A.208 deleted text end .

(b) If surplus lines insurance placed by a surplus lines licensee and taxed under this
subdivision covers a subject of insurance residing, located, or to be performed outside
this state, a proper pro rata portion of the entire premium payable for all of that insurance
must be allocated according to the subjects of insurance residing, located, or to be
performed in this state.

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2008, section 297I.65, is amended by adding a subdivision
to read:

new text begin Subd. 4. new text end

new text begin Omission in excess of 25 percent. new text end

new text begin Additional taxes or surcharges may be
assessed within 6-1/2 years after the due date of the return or the date the return was filed,
whichever is later, if the taxpayer omits from a gross premiums tax or surcharge return an
amount of tax in excess of 25 percent of the tax or surcharge reported in the return.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for premium taxes due after
December 31, 2010.
new text end

ARTICLE 4

PROPERTY TAXES

Section 1.

Minnesota Statutes 2008, section 82B.035, subdivision 2, is amended to read:

Subd. 2.

Assessors.

Nothing in this chapter shall be construed as requiring the
licensing of persons employed and acting in their capacity as assessors for political
subdivisions of the state new text begin , or to prohibit such persons from preparing an appraisal or
appraisal report, or testifying before any court or other body as an expert or otherwise on
behalf of their jurisdiction with respect to properties in that jurisdiction new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
for testimony offered and opinions or reports prepared in cases or proceedings that have
not been finally resolved.
new text end

Sec. 2.

Minnesota Statutes 2008, section 270.41, subdivision 5, is amended to read:

Subd. 5.

Prohibited activity.

A licensed assessor or other person employed by an
assessment jurisdiction or contracting with an assessment jurisdiction for the purpose
of valuing or classifying property for property tax purposes is prohibited from making
appraisals or analyses, accepting an appraisal assignment, or preparing an appraisal report
as defined in section 82B.02, subdivisions 2 to 5, on any property within the assessment
jurisdiction where the individual is employed or performing the duties of the assessor
under contract. Violation of this prohibition shall result in immediate revocation of the
individual's license to assess property for property tax purposes. This prohibition must
not be construed to prohibit an individual from carrying out any duties required for the
proper assessment of property for property tax purposes new text begin or to prohibit the individual from
preparing an appraisal, appraisal report or analysis, or accepting an appraisal assignment
for the purpose of testifying before any court or other body as an expert or other witness
on any property within the assessment jurisdiction where the individual is employed on
behalf of the jurisdiction in which the individual is employed or providing such testimony
on behalf of that jurisdiction new text end . If a formal resolution has been adopted by the governing
body of a governmental unit, which specifies the purposes for which such work will be
done, this prohibition does not apply to appraisal activities undertaken on behalf of and at
the request of the governmental unit that has employed or contracted with the individual.
The resolution may only allow appraisal activities which are related to condemnations,
right-of-way acquisitions, or special assessments.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
for testimony offered and opinions or reports prepared in cases or proceedings that have
not been finally resolved.
new text end

Sec. 3.

Minnesota Statutes 2008, section 270C.94, subdivision 3, is amended to read:

Subd. 3.

Failure to appraise.

When an assessor has failed to properly appraise at
least one-fifth of the parcels of property in a district or county as provided in section
273.01, the commissioner deleted text begin shall deleted text end new text begin may new text end appoint a special assessor and deputy assessor
as necessary and cause a reappraisal to be made of the property due for reassessment
in accordance with law.

new text begin EFFECTIVE DATE. new text end

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

Sec. 4.

Minnesota Statutes 2008, section 272.025, subdivision 1, is amended to read:

Subdivision 1.

Statement of exemption.

(a) Except in the case of deleted text begin churches and
houses of worship, property solely used for educational purposes by academies, colleges,
universities or seminaries of learning, deleted text end property owned by the state of Minnesota or any
political subdivision thereof, and property exempt from taxation under section 272.02,
subdivisions 9, 10, 13, 15, 18, 20, and 22 to deleted text begin 26 deleted text end new text begin 25 new text end , and at the times provided in subdivision
3, a taxpayer claiming an exemption from taxation on property described in section
272.02, subdivisions 1 to 33, deleted text begin shall deleted text end new text begin must new text end file a statement of exemption with the assessor of
the assessment district in which the property is located.

(b) A taxpayer claiming an exemption from taxation on property described in section
272.02, subdivision 10, deleted text begin shall deleted text end new text begin must new text end file a statement of exemption with the commissioner
of revenue, on or before February 15 of each year for which the taxpayer claims an
exemption.

(c) In case of sickness, absence or other disability or for good cause, the assessor
new text begin or the commissioner new text end may extend the time for filing the statement of exemption for a
period not to exceed 60 days.

(d) The commissioner of revenue shall prescribe the form and contents of the
statement of exemption.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2012 and
thereafter.
new text end

Sec. 5.

Minnesota Statutes 2008, section 272.025, subdivision 3, is amended to read:

Subd. 3.

Filing dates.

new text begin (a) new text end The statement required by subdivision 1, paragraph
(a), must be filed with the assessor by February 1 of the assessment year, however, any
taxpayer who has filed the statement required by subdivision 1 more than 12 months prior
to February 1, 1983, or February 1 of each third year after 1983, shall file a statement by
February 1, 1983, and by February 1 of each third year thereafter.

new text begin (b) For churches and houses of worship, and property solely used for educational
purposes by academies, colleges, universities, or seminaries of learning, no statement is
required after the statement filed for the assessment year in which the exemption began.
new text end

new text begin (c) This section does not apply to existing churches and houses of worship, and
property solely used for educational purposes by academies, colleges, universities, or
seminaries of learning that were exempt for taxes payable in 2011.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2012 and
thereafter.
new text end

Sec. 6.

Minnesota Statutes 2008, section 272.029, subdivision 4, is amended to read:

Subd. 4.

Reports.

(a) An owner of a wind energy conversion system subject to tax
under subdivision 3 shall file a report with the commissioner of revenue annually on or
before February 1 detailing the amount of electricity in kilowatt-hours that was produced
by the wind energy conversion system for the previous calendar year. The commissioner
shall prescribe the form of the report. The report must contain the information required
by the commissioner to determine the tax due to each county under this section for the
current year. If an owner of a wind energy conversion system subject to taxation under
this section fails to file the report by the due date, the commissioner of revenue shall
determine the tax based upon the nameplate capacity of the system multiplied by a
capacity factor of deleted text begin 40 deleted text end new text begin 60 new text end percent.

(b) On or before February 28, the commissioner of revenue shall notify the owner of
the wind energy conversion systems of the tax due to each county for the current year and
shall certify to the county auditor of each county in which the systems are located the tax
due from each owner for the current year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with reports due on
February 1, 2011, and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2009 Supplement, section 273.124, subdivision 3a, is
amended to read:

Subd. 3a.

Manufactured home park cooperative.

new text begin (a) new text end When a manufactured home
park is owned by a corporation or association organized under chapter 308A or 308B,
and each person who owns a share or shares in the corporation or association is entitled
to occupy a lot within the park, the corporation or association may claim homestead
treatment for new text begin the aggregated portion of the park that consists of new text end each lot occupied by a
shareholder new text begin or member and meeting the criteria in paragraph (b) or (c) new text end . Each lot must
be designated by legal description or number, and each lot is limited to not more than
one-half acre of land for each homestead.

new text begin (b) new text end The new text begin aggregated portion of the new text end manufactured home park new text begin consisting of lots
occupied by shareholders or members new text end shall be valued and assessed as if it were homestead
property within class 1 if all of the following criteria are met:

(1) the occupant is using the property as a permanent residence new text begin and the occupant is a
shareholder or member of the corporation or association new text end ;

(2) the occupant or the cooperative new text begin corporation or new text end association is paying the ad
valorem property taxes and any special assessments levied against the land and structure
either directly, or indirectly through dues to the corporation new text begin or association new text end ; and

(3) the corporation or association organized under chapter 308A or 308B is wholly
owned by persons having a right to occupy a lot owned by the corporation or association.

new text begin (c) new text end A charitable corporation, organized under the laws of Minnesota with no
outstanding stock, and granted a ruling by the Internal Revenue Service for 501(c)(3)
tax-exempt status, qualifies for homestead treatment with respect to new text begin the aggregated portion
of the manufactured home park consisting of lots occupied as a permanent residence by
new text end member residents of the manufactured home park who hold residential participation
warrants entitling them to occupy a lot in the manufactured home park.

new text begin (d) "Homestead treatment" under this subdivision means the homestead class rates
under section 273.13 and the homestead market value credit under section 273.1384.
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

Sec. 8.

Minnesota Statutes 2008, section 278.05, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Assessor's appraisal reports and testimony as evidence. new text end

new text begin An appraisal
or appraisal report prepared by a licensed assessor and the testimony, whether expert or
otherwise of such assessor, shall be admissible in evidence.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment for
appraisal reports and testimony offered in cases that have not been finally resolved.
new text end

Sec. 9.

Minnesota Statutes 2008, section 279.01, subdivision 3, is amended to read:

Subd. 3.

Agricultural property.

In the case of class 1b agricultural homestead,
class 2a agricultural homestead property, and class deleted text begin 2b(3) deleted text end new text begin 2a new text end agricultural nonhomestead
property, no penalties shall attach to the second one-half property tax payment as provided
in this section if paid by November 15. Thereafter for class 1b agricultural homestead
and class 2a homestead property, on November 16 following, a penalty of six percent
shall accrue and be charged on all such unpaid taxes and on December 1 following, an
additional two percent shall be charged on all such unpaid taxes. Thereafter for class
deleted text begin 2b(3) deleted text end new text begin 2a new text end agricultural nonhomestead property, on November 16 following, a penalty of
eight percent shall accrue and be charged on all such unpaid taxes and on December 1
following, an additional four percent shall be charged on all such unpaid taxes.

If the owner of class 1b agricultural homestead deleted text begin , class 2a, deleted text end or class deleted text begin 2b(3) deleted text end new text begin 2a
new text end agricultural property receives a consolidated property tax statement that shows only an
aggregate of the taxes and special assessments due on that property and on other property
not classified as class 1b agricultural homestead deleted text begin , class 2a, deleted text end or class deleted text begin 2b(3) deleted text end new text begin 2a new text end agricultural
property, the aggregate tax and special assessments shown due on the property by the
consolidated statement will be due on November 15.

new text begin EFFECTIVE DATE. new text end

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