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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  

                         Laws of Minnesota 1986 

                        CHAPTER 451-H.F.No. 2210 
           An act relating to public disasters; providing for 
          certain unemployment compensation liability; providing 
          for certain valuation in the city of Litchfield; 
          amending Minnesota Statutes 1984, section 268.06, 
          subdivision 5. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1984, section 268.06, 
subdivision 5, is amended to read: 
    Subd. 5.  [BENEFITS CHARGED AS AND WHEN PAID.] Benefits 
paid to an individual pursuant to a valid claim shall be charged 
against the account of his employer as and when paid, except 
that benefits paid to an individual who earned base period wages 
for part-time employment shall not be charged to an employer 
that is liable for payments in lieu of contributions or to the 
experience rating account of an employer if the employer:  (1) 
provided weekly base period part-time employment; (2) continues 
to provide weekly employment equal to at least 90 percent of the 
part-time employment provided in the base period; and (3) is an 
interested party because of the individual's loss of other 
employment.  The amount of benefits so chargeable against each 
base period employer's account shall bear the same ratio to the 
total benefits paid to an individual as the base period wage 
credits of the individual earned from such employer bear to the 
total amount of base period wage credits of the individual 
earned from all his base period employers. 
    In making computations under this provision, the amount of 
wage credits if not a multiple of $1, shall be computed to the 
nearest multiple of $1. 
    Benefits shall not be charged to an employer that is liable 
for payments in lieu of contributions or to the experience 
rating account of an employer for unemployment (1) that is 
directly caused by a major natural disaster declared by the 
president pursuant to section 102(2) of the Disaster Relief Act 
of 1974 (42 United States Code 5122(2)), if the unemployed 
individual would have been eligible for disaster unemployment 
assistance with respect to that unemployment but for the 
individual's receipt of unemployment insurance benefits, or (2) 
that is directly caused by a fire, flood, or act of God where 70 
percent or more of the employees employed in the affected 
location become unemployed as a result and the employer 
substantially reopens its operations in that same area within 
360 days of the fire, flood, or act of God.  Benefits shall be 
charged to the employer's account where the unemployment is 
caused by the willful act of the employer or a person acting on 
behalf of the employer.  
    Sec. 2.  [CITY OF LITCHFIELD; TAX INCREMENT FINANCING.] 
    Notwithstanding any other provision of law, the city 
council of the city of Litchfield may require the Meeker county 
auditor to reduce the original assessed value of a tax increment 
financing district in the city.  The reduction shall be in an 
amount equal to the difference between the assessed value at the 
time of the certification of the district of a parcel, 
improvements to which were substantially destroyed by a fire 
occurring within 30 days after the January 2, 1986, assessment 
date, and the value of that parcel after the destruction of the 
improvements.  In no case may the reduction result in an 
original assessed value for the district that is less than the 
assessed value of the district determined immediately after the 
date of the fire. 
    Sec. 3.  [EFFECTIVE DATE.] 
    Section 1 is effective retroactively to January 1, 1986. 
    Section 2 is effective the day following final enactment. 
    Approved March 25, 1986