Office of the Revisor of Statutes
Minnesota Session Laws - 1997 3rd Special Session
Key: (1) language to be deleted (2) new language
CHAPTER 3-S.F.No. 12
An act relating to legislative enactments; providing
for the correction of miscellaneous oversights,
inconsistencies, ambiguities, unintended results, and
technical errors of a noncontroversial nature;
amending Minnesota Statutes 1996, sections 124.91,
subdivision 7; 256B.0627, subdivision 1; and 297A.135;
Minnesota Statutes 1997 Supplement, sections 80A.04,
subdivision 5; 115.55, subdivision 6; 119B.05,
subdivision 7; 144D.01, subdivision 4; 245B.07,
subdivisions 5 and 9; 256I.05, subdivision 1d; 273.13,
subdivision 25; 297A.44, subdivision 1; 403.02,
subdivision 2; 524.3-1201; and 626.556, subdivision
10f; Laws 1997, chapter 143, section 21; chapter 200,
article 1, sections 1 and 5, subdivisions 1 and 4, as
amended; chapter 203, article 3, sections 18 and 19;
chapter 231, article 1, section 16, as amended; and
chapter 250, section 18; Laws 1997, First Special
Session chapter 4, article 1, section 64; repealing
Minnesota Statutes 1997 Supplement, section 168.019.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. [CORRECTION.]
Subdivision 1. Minnesota Statutes 1997 Supplement, section
403.02, subdivision 2, is amended to read:
Subd. 2. [METROPOLITAN AREA.] "Metropolitan area" means
the metropolitan area as defined in section 473.121, subdivision
2 counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott,
and Washington.
Subd. 2. [EFFECTIVE DATE.] This section is effective the
day following final enactment.
Sec. 2. [CORRECTION 102.] Laws 1997, chapter 250, section
18, is amended to read:
Sec. 18. [EFFECTIVE DATE.]
Sections 9; 10, subdivisions 5 and 6; 14; and 15 are
effective the day following final enactment. Sections 9; 10,
subdivisions 1 to 4; 11; 12; 16; and 17 are effective January 1,
1999.
Sec. 3. [CORRECTION 103.]
Laws 1997, chapter 222, sections 37 to 41, take effect
January 1, 1998.
Sec. 4. [CORRECTION 104.] Minnesota Statutes 1997
Supplement, section 80A.04, subdivision 5, is amended to read:
Subd. 5. Except with respect to advisers whose only
clients are those described in subdivision 3, clause (2), it is
unlawful for a federal covered adviser to conduct advisory
business in this state unless the person complies with section
80A.05, subdivision 1a.
Sec. 5. [CORRECTION 105.] Laws 1997, chapter 143, section
21, is amended to read:
Sec. 21. [APPLICATION.]
Section 11 17 applies in Anoka, Carver, Dakota, Hennepin,
Ramsey, Scott, and Washington counties.
Sec. 6. [CORRECTION 106.] Minnesota Statutes 1997
Supplement, section 144D.01, subdivision 4, is amended to read:
Subd. 4. [HOUSING WITH SERVICES ESTABLISHMENT OR
ESTABLISHMENT.] "Housing with services establishment" or
"establishment" means an establishment providing sleeping
accommodations to one or more adult residents, at least 80
percent of which are 55 years of age or older, and offering or
providing, for a fee, one or more regularly scheduled
health-related services or two or more regularly scheduled
supportive services, whether offered or provided directly by the
establishment or by another entity arranged for by the
establishment.
Housing with services establishment does not include:
(1) a nursing home licensed under chapter 144A;
(2) a hospital, boarding care home, or supervised living
facility licensed under sections 144.50 to 144.56;
(3) a board and lodging establishment licensed under
chapter 157 and Minnesota Rules, parts 9520.0500 to 9520.0670,
9525.0215 to 9525.0355, 9525.0500 to 9525.0660, or 9530.4100 to
9530.4450, or under chapter 245B;
(4) a board and lodging establishment which serves as a
shelter for battered women or other similar purpose;
(5) a family adult foster care home licensed by the
department of human services;
(6) private homes in which the residents are related by
kinship, law, or affinity with the providers of services;
(7) residential settings for persons with mental
retardation or related conditions in which the services are
licensed under Minnesota Rules, parts 9525.2100 to 9525.2140, or
applicable successor rules or laws;
(8) a home-sharing arrangement such as when an elderly or
disabled person or single-parent family makes lodging in a
private residence available to another person in exchange for
services or rent, or both;
(9) a duly organized condominium, cooperative, common
interest community, or owners' association of the foregoing
where at least 80 percent of the units that comprise the
condominium, cooperative, or common interest community are
occupied by individuals who are the owners, members, or
shareholders of the units; or
(10) services for persons with developmental disabilities
that are provided under a license according to Minnesota Rules,
parts 9525.2000 to 9525.2140 in effect until January 1, 1998, or
under chapter 245B.
Sec. 7. [CORRECTION 107.] Minnesota Statutes 1997
Supplement, section 245B.07, subdivision 5, is amended to read:
Subd. 5. [STAFF ORIENTATION.] (a) Within 60 days of hiring
staff who provide direct service, the license holder must
provide 30 hours of staff orientation. Direct care staff must
complete 15 of the 30 hours orientation before providing any
unsupervised direct service to a consumer. If the staff person
has received orientation training from a license holder licensed
under this chapter, or provides semi-independent living services
only, the 15-hour requirement may be reduced to eight hours.
The total orientation of 30 hours may be reduced to 15 hours if
the staff person has previously received orientation training
from a license holder licensed under this chapter.
(b) The 30 hours of orientation must combine supervised
on-the-job training with coverage of the following material:
(1) review of the consumer's service plans and risk
management plan to achieve an understanding of the consumer as a
unique individual;
(2) review and instruction on the license holder's policies
and procedures, including their location and access;
(3) emergency procedures;
(4) explanation of specific job functions, including
implementing objectives from the consumer's individual service
plan;
(5) explanation of responsibilities related to chapter 245C
section 245A.65; sections 626.556 and 626.557, governing
maltreatment reporting and service planning for children and
vulnerable adults; and section 245.825, governing use of
aversive and deprivation procedures;
(6) medication administration as it applies to the
individual consumer, from a training curriculum developed by a
health services professional described in section 245B.05,
subdivision 5, and when the consumer meets the criteria of
having overriding health care needs, then medication
administration taught by a health services professional. Once a
consumer with overriding health care needs is admitted, staff
will be provided with remedial training as deemed necessary by
the license holder and the health professional to meet the needs
of that consumer.
For purposes of this section, overriding health care needs
means a health care condition that affects the service options
available to the consumer because the condition requires:
(i) specialized or intensive medical or nursing
supervision; and
(ii) nonmedical service providers to adapt their services
to accommodate the health and safety needs of the consumer;
(7) consumer rights; and
(8) other topics necessary as determined by the consumer's
individual service plan or other areas identified by the license
holder.
(c) The license holder must document each employee's
orientation received.
Sec. 8. [CORRECTION 107A.] Minnesota Statutes 1997
Supplement, section 245B.07, subdivision 9, is amended to read:
Subd. 9. [AVAILABILITY OF CURRENT WRITTEN POLICIES AND
PROCEDURES.] The license holder shall:
(1) review and update, as needed, the written policies and
procedures in this subdivision chapter and inform all consumers
or the consumer's legal representatives, case managers, and
employees of the revised policies and procedures when they
affect the service provision;
(2) inform consumers or the consumer's legal
representatives of the written policies and procedures in this
subdivision chapter upon service initiation. Copies must be
available to consumers or the consumer's legal representatives,
case managers, the county where services are located, and the
commissioner upon request; and
(3) document and maintain relevant information related to
the policies and procedures in this subdivision chapter.
Sec. 9. [CORRECTION 108.] Minnesota Statutes 1996, section
256B.0627, subdivision 1, is amended to read:
Subdivision 1. [DEFINITION.] (a) "Assessment" means a
review and evaluation of a recipient's need for home care
services conducted in person. Assessments for private duty
nursing shall be conducted by a private duty nurse. Assessments
for home health agency services shall be conducted by a home
health agency nurse. Assessments for personal care services
shall be conducted by the county public health nurse or a
certified public health nurse under contract with the county.
An initial assessment for personal care services is conducted on
individuals who are requesting personal care services or for
those consumers who have never had a public health nurse
assessment. The initial assessment must include: a
face-to-face health status assessment and determination of
baseline need, collection of initial case data, identification
of appropriate services and service plan development,
coordination of initial services, referrals and follow-up to
appropriate payers and community resources, completion of
required reports, obtaining service authorization, and consumer
education. A reassessment visit for personal care services is
conducted at least annually or when there is a significant
change in consumer condition and need for services. The
reassessment visit includes a review of initial baseline data,
evaluation of service outcomes, redetermination of service need,
modification of service plan and appropriate referrals, update
of initial forms, obtaining service authorization, and on going
consumer education. Assessments for medical assistance home
care services for mental retardation or related conditions and
alternative care services for developmentally disabled home and
community-based waivered recipients may be conducted by the
county public health nurse to ensure coordination and avoid
duplication. Assessments must be completed on forms provided by
the commissioner within 30 days of a request for home care
services by a recipient or responsible party.
(b) "Care plan" means a written description of personal
care assistant services developed by the agency nurse with the
recipient or responsible party to be used by the personal care
assistant with a copy provided to the recipient or responsible
party.
(c) "Home care services" means a health service, determined
by the commissioner as medically necessary, that is ordered by a
physician and documented in a service plan that is reviewed by
the physician at least once every 60 days for the provision of
home health services, or private duty nursing, or at least once
every 365 days for personal care. Home care services are
provided to the recipient at the recipient's residence that is a
place other than a hospital or long-term care facility or as
specified in section 256B.0625.
(d) "Medically necessary" has the meaning given in
Minnesota Rules, parts 9505.0170 to 9505.0475.
(e) "Personal care assistant" means a person who: (1) is
at least 18 years old, except for persons 16 to 18 years of age
who participated in a related school-based job training program
or have completed a certified home health aide competency
evaluation; (2) is able to effectively communicate with the
recipient and personal care provider organization; (3) effective
July 1, 1996, has completed one of the training requirements as
specified in Minnesota Rules, part 9505.0335, subpart 3, items A
to D; (4) has the ability to, and provides covered personal care
services according to the recipient's care plan, responds
appropriately to recipient needs, and reports changes in the
recipient's condition to the supervising registered nurse; (5)
is not a consumer of personal care services; and (6) is subject
to criminal background checks. An individual who has been
convicted of a crime specified in Minnesota Rules, part
4668.0020, subpart 14, or a comparable crime in another
jurisdiction is disqualified from being a personal care
assistant, unless the individual meets the rehabilitation
criteria specified in Minnesota Rules, part 4668.0020, subpart
15.
(f) "Personal care provider organization" means an
organization enrolled to provide personal care services under
the medical assistance program that complies with the
following: (1) owners who have a five percent interest or more,
and managerial officials are subject to a background study as
provided in section 245A.04. This applies to currently enrolled
personal care provider organizations and those agencies seeking
enrollment as a personal care provider organization. An
organization will be barred from enrollment if an owner or
managerial official of the organization has been convicted of a
crime specified in Minnesota Rules, part 4668.0020, subpart
14 section 245A.04, or a comparable crime in another
jurisdiction, unless the owner or managerial official meets
the rehabilitation reconsideration criteria specified
in Minnesota Rules, part 4668.0020, subpart 15 section 245A.04;
(2) the organization must maintain a surety bond and liability
insurance throughout the duration of enrollment and provides
proof thereof. The insurer must notify the department of human
services of the cancellation or lapse of policy; and (3) the
organization must maintain documentation of services as
specified in Minnesota Rules, part 9505.2175, subpart 7, as well
as evidence of compliance with personal care assistant training
requirements.
(g) "Responsible party" means an individual residing with a
recipient of personal care services who is capable of providing
the supportive care necessary to assist the recipient to live in
the community, is at least 18 years old, and is not a personal
care assistant. Responsible parties who are parents of minors
or guardians of minors or incapacitated persons may delegate the
responsibility to another adult during a temporary absence of at
least 24 hours but not more than six months. The person
delegated as a responsible party must be able to meet the
definition of responsible party, except that the delegated
responsible party is required to reside with the recipient only
while serving as the responsible party. Foster care license
holders may be designated the responsible party for residents of
the foster care home if case management is provided as required
in section 256B.0625, subdivision 19a. For persons who, as of
April 1, 1992, are sharing personal care services in order to
obtain the availability of 24-hour coverage, an employee of the
personal care provider organization may be designated as the
responsible party if case management is provided as required in
section 256B.0625, subdivision 19a.
(h) "Service plan" means a written description of the
services needed based on the assessment developed by the nurse
who conducts the assessment together with the recipient or
responsible party. The service plan shall include a description
of the covered home care services, frequency and duration of
services, and expected outcomes and goals. The recipient and
the provider chosen by the recipient or responsible party must
be given a copy of the completed service plan within 30 calendar
days of the request for home care services by the recipient or
responsible party.
(i) "Skilled nurse visits" are provided in a recipient's
residence under a plan of care or service plan that specifies a
level of care which the nurse is qualified to provide. These
services are:
(1) nursing services according to the written plan of care
or service plan and accepted standards of medical and nursing
practice in accordance with chapter 148;
(2) services which due to the recipient's medical condition
may only be safely and effectively provided by a registered
nurse or a licensed practical nurse;
(3) assessments performed only by a registered nurse; and
(4) teaching and training the recipient, the recipient's
family, or other caregivers requiring the skills of a registered
nurse or licensed practical nurse.
Sec. 10. [CORRECTION 109.] Minnesota Statutes 1997
Supplement, section 626.556, subdivision 10f, is amended to read:
Subd. 10f. [NOTICE OF DETERMINATIONS.] Within ten working
days of the conclusion of an assessment, the local welfare
agency shall notify the parent or guardian of the child, the
person determined to be maltreating the child, and if
applicable, the director of the facility, of the determination
and a summary of the specific reasons for the determination.
The notice must also include a certification that the
information collection procedures under subdivision 10,
paragraphs (h), (i), and (j), were followed and a notice of the
right of a data subject to obtain access to other private data
on the subject collected, created, or maintained under this
section. In addition, the notice shall include the length of
time that the records will be kept under subdivision 11c. When
there is no determination of either maltreatment or a need for
services, the notice shall also include the alleged
perpetrator's right to have the records destroyed. The
investigating agency shall notify the designee parent or
guardian of the child who is the subject of the report, and any
person or facility determined to have maltreated a child, of
their appeal rights under this section.
Sec. 11. [CORRECTION 110.] Laws 1997, chapter 231, article
1, section 16, as amended by Laws 1997, First Special Session
chapter 5, section 35, is amended to read:
Sec. 16. [PROPERTY TAX REBATE.]
(a) A credit is allowed against the tax imposed on an
individual under Minnesota Statutes, chapter 290, to an
individual, other than as a dependent, as defined in sections
151 and 152 of the Internal Revenue Code, disregarding section
152(b)(3) of the Internal Revenue Code, equal to 20 percent of
the qualified property tax paid in calendar year 1997 for taxes
assessed in 1996. The credit is allowed only to the individual
and spouse, if any, who paid the tax, whether directly, through
an escrow arrangement, or under a contractual agreement for the
purchase or sale of the property, and without regard to whether
the individual qualifies as a claimant under Minnesota Statutes,
chapter 290A.
(b) For property owned and occupied by the taxpayer during
1997, qualified tax means property taxes payable as defined in
Minnesota Statutes, section 290A.03, subdivision 13, assessed in
1996 and payable in 1997, except the requirement that the
taxpayer own and occupy the property on January 2, 1997, does
not apply. The credit is allowed only to the individual and
spouse, if any, who paid the tax, whether directly, through an
escrow arrangement, or under a contractual agreement for the
purchase or sale of the property.
(c) For a renter, the qualified property tax means the
amount of rent constituting property taxes under Minnesota
Statutes, section 290A.03, subdivision 11, based on rent paid in
1997. If two or more renters could be claimants under Minnesota
Statutes, chapter 290A with regard to the rent constituting
property taxes, the rules under Minnesota Statutes, section
290A.03, subdivision 8, paragraph (f), applies to determine the
amount of the credit for the individual.
(d) For an individual who both owned and rented principal
residences in calendar year 1997, qualified taxes are the sum of
the amounts under paragraphs (a) and (b).
(e) If the amount of the credit under this subdivision
exceeds the taxpayer's tax liability under this chapter, the
commissioner shall refund the excess.
(f) To claim a credit under this subdivision, the taxpayer
must attach a copy of the property tax statement and certificate
of rent paid, as applicable, and provide any additional
information the commissioner requires.
(g) An amount sufficient to pay refunds under this
subdivision is appropriated to the commissioner from the general
fund.
(h) This credit applies to taxable years beginning after
December 31, 1996, and before January 1, 1998.
(i) Payment of the credit under this section is subject to
Minnesota Statutes, chapter 270A, and any other provision
applicable to refunds under Minnesota Statutes, chapter 290.
Sec. 12. [CORRECTION 111B.] Minnesota Statutes 1997
Supplement, section 115.55, subdivision 6, is amended to read:
Subd. 6. [DISCLOSURE OF INDIVIDUAL SEWAGE TREATMENT SYSTEM
TO BUYER.] (a) Before signing an agreement to sell or transfer
real property, the seller or transferor must disclose in writing
to the buyer or transferee information on how sewage generated
at the property is managed. The disclosure must be made by
delivering a statement to the buyer or transferee that either:
(1) the sewage goes to a facility permitted by the agency;
or
(2) the sewage does not go to a permitted facility, is
therefore subject to applicable requirements, and describes the
system in use, including the legal description of the property,
the county in which the property is located, and a map drawn
from available information showing the location of the system on
the property to the extent practicable. If the seller or
transferor has knowledge that an abandoned individual sewage
treatment system exists on the property, the disclosure must
include a map showing its location. In the disclosure statement
the seller or transferor must indicate whether the individual
sewage treatment system is in use and, to the seller's or
transferor's knowledge, in compliance with applicable sewage
treatment laws and rules.
(b) Unless the buyer or transferee and seller or transferor
agree to the contrary in writing before the closing of the sale,
a seller or transferor who fails to disclose the existence or
known status of an individual sewage treatment system at the
time of sale, and who knew or had reason to know of the
existence or known status of the system.
(b) A seller or transferor who fails to meet the
requirements of this section, is liable to the buyer or
transferee for costs relating to bringing the system into
compliance with the individual sewage treatment system rules and
for reasonable attorney fees for collection of costs from the
seller or transferor. An action under this subdivision must be
commenced within two years after the date on which the buyer or
transferee closed the purchase or transfer of the real property
where the system is located.
Sec. 13. [CORRECTION 113.] Minnesota Statutes 1997
Supplement, section 524.3-1201, is amended to read:
524.3-1201 [COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT.]
(a) Thirty days after the death of a decedent, (i) any
person indebted to the decedent, (ii) any person having
possession of tangible personal property or an instrument
evidencing a debt, obligation, stock or chose in action
belonging to the decedent, or (iii) any safe deposit company, as
defined in section 55.01, controlling the right of access to
decedent's safe deposit box shall make payment of the
indebtedness or deliver the tangible personal property or an
instrument evidencing a debt, obligation, stock or chose in
action or deliver the entire contents of the safe deposit box to
a person claiming to be the successor of the decedent, or a
state or county agency with a claim authorized by section
256B.15, upon being presented a certified death certificate of
the decedent and an affidavit, in duplicate, made by or on
behalf of the successor stating that:
(1) the value of the entire probate estate, wherever
located, including specifically any contents of a safe deposit
box, less liens and encumbrances, does not exceed $20,000;
(2) 30 days have elapsed since the death of the decedent
or, in the event the property to be delivered is the contents of
a safe deposit box, 30 days have elapsed since the filing of an
inventory of the contents of the box pursuant to section 55.10,
paragraph (h);
(3) no application or petition for the appointment of a
personal representative is pending or has been granted in any
jurisdiction;
(4) if presented, by a state or county agency with a claim
authorized by section 256B.15, to a financial institution with a
multiple-party account in which the decedent had an interest at
the time of death, the amount of the affiant's claim and a good
faith estimate of the extent to which the decedent was the
source of funds or beneficial owner of the account; and
(5) the claiming successor is entitled to payment or
delivery of the property.
(b) A transfer agent of any security shall change the
registered ownership on the books of a corporation from the
decedent to the successor or successors upon the presentation of
an affidavit as provided in subsection (a).
(c) The claiming successor or state or county agency shall
disburse the proceeds collected under this section to any person
with a superior claim under section 524.2-403 or 524.3-805.
(d) A motor vehicle registrar shall issue a new certificate
of title in the name of the successor upon the presentation of
an affidavit as provided in subsection (a).
(e) The person controlling access to decedent's safe
deposit box need not open the box or deliver the contents of the
box if:
(1) the person has received notice of a written or oral
objection from any person or has reason to believe that there
would be an objection; or
(2) the lessee's key or combination is not available.
Sec. 14. [CORRECTION 116.] Laws 1997, First Special
Session chapter 4, article 1, section 64, is amended to read:
Sec. 64. [EFFECTIVE DATE.]
(a) Sections 2, 11, 29, 30, 32, and 43, 47, and 48 are
effective for revenue for fiscal year 1997.
(b) Sections 42 and 45 are effective for fiscal year 1999.
(c) If this act is enacted on or after July 1, 1997, all
sections in this article except for those sections listed in
paragraphs (a) and (b) are effective the day following final
enactment.
Sec. 15. [CORRECTION 119.] Laws 1997, chapter 203, article
3, section 19, is amended to read:
Sec. 19. [ICF/MR REIMBURSEMENT OCTOBER 1, 1997, TO OCTOBER
1, 1999.]
(a) Notwithstanding any contrary provision in Minnesota
Statutes, section 256B.501, for the rate years beginning October
1, 1997, and October 1, 1998, the commissioner of human services
shall, for purposes of the spend-up limit, array facilities
within each grouping established under Minnesota Statutes,
section 256B.501, subdivision 5b, paragraph (d), clause (4), by
each facility's cost per resident day. A facility's cost per
resident day shall be determined by dividing its allowable
historical general operating cost for the reporting year by the
facility's resident days for the reporting
year. Notwithstanding Laws 1996, chapter 451, article 3,
section 12, paragraph (c), for purposes of computing the
spend-up limits for the rate year beginning October 1, 1997, the
facility's prior cost report year's allowable general operating
cost base shall be either the facility's allowed general
operating costs used to set the payment rate paid for the rate
year beginning October 1, 1996, or the general operating cost
base determined using Laws 1996, chapter 451, article 3, section
12, paragraph (c), for October 1, 1996, whichever results in the
highest payment rate effective October 1, 1997. Facilities with
a cost per resident day at or above the median shall be limited
to the lesser of:
(1) the current reporting year's cost per resident day; or
(2) the prior report year's cost per resident day plus the
inflation factor established under Minnesota Statutes, section
256B.501, subdivision 3c, clause (2), increased by three
percentage points.
In no case shall the amount of this reduction exceed: three
percent for a facility with a licensed capacity greater than 16
beds; two percent for a facility with a licensed capacity of
nine to 16 beds; and one percent for a facility with a licensed
capacity of eight or fewer beds.
(b) The commissioner shall not apply the limits established
under Minnesota Statutes, section 256B.501, subdivision 5b,
paragraph (d), clause (8), for the rate years beginning October
1, 1997, and October 1, 1998.
Sec. 16. [CORRECTION 121.] Laws 1997, chapter 203, article
3, section 18, is amended to read:
Sec. 18. [RATE CLARIFICATION.]
For the rate years beginning October 1, 1997, and October
1, 1998 of 1997, 1998, 1999, and 2000, the commissioner of human
services shall exempt intermediate care facilities for persons
with mental retardation (ICF/MR) from reductions to the payment
rates under Minnesota Statutes, section 256B.501, subdivision
5b, paragraph (d), clause (6), if the facility:
(1) has had a settle-up payment rate established in the
reporting year preceding the rate year for the one-time rate
adjustment;
(2) is a newly established facility;
(3) is an A to B conversion that has been converted under
Minnesota Statutes, section 252.292, since rate year 1990;
(4) has a payment rate subject to a community conversion
project under Minnesota Statutes, section 252.292;
(5) has a payment rate established under Minnesota
Statutes, section 245A.12 or 245A.13; or
(6) is a facility created by the relocation of more than 25
percent of the capacity of a related facility during the
reporting year.
Sec. 17. [CORRECTION 122.] Laws 1997, chapter 200, article
1, section 1, is amended to read:
Section 1. [ECONOMIC DEVELOPMENT; APPROPRIATIONS.]
The sums shown in the columns marked "APPROPRIATIONS" are
appropriated from the general fund, or another named fund, to
the agencies and for the purposes specified in this act, to be
available for the fiscal years indicated for each purpose. The
figures "1998" and "1999," where used in this act, mean that the
appropriation or appropriations listed under them are available
for the year ending June 30, 1998, or June 30, 1999,
respectively. The term "first year" means the fiscal year
ending June 30, 1998, and "second year" means the fiscal year
ending June 30, 1999.
SUMMARY BY FUND
1998 1999 TOTAL
General $195,977,000 $163,741,000 $359,718,000
$195,962,000 $163,756,000
Petroleum Tank
Cleanup 957,000 969,000 1,926,000
Trunk Highway 706,000 723,000 1,429,000
Workers'
Compensation 23,095,000 23,130,000 46,225,000
Special Revenue 1,120,000 1,125,000 2,245,000
Taconite Environmental
Protection 1,410,000 -0- 1,410,000
TOTAL $223,265,000 $189,688,000 $412,953,000
$223,250,000 $189,703,000
APPROPRIATIONS
Available for the Year
Ending June 30
1998 1999
Sec. 18. [CORRECTION 122A.] Laws 1997, chapter 200,
article 1, section 5, subdivision 1, is amended to read:
Subdivision 1. Total
Appropriation 42,067,000 34,110,000
42,052,000 34,125,000
Summary by Fund
General 41,292,000 33,335,000
41,277,000 33,350,000
Special Revenue 775,000 775,000
Sec. 19. [CORRECTION 122B.] Laws 1997, chapter 200,
article 1, section 5, subdivision 4, as amended by Laws 1997,
First Special Session chapter 5, section 22, is amended to read:
Subd. 4. Workforce Preparation
16,922,000 9,079,000
16,907,000 9,094,000
Summary by Fund
General 16,147,000 8,304,000
16,132,000 8,319,000
Special Revenue 775,000 775,000
$775,000 the first year and $775,000
the second year is for job training
programs under Minnesota Statutes,
sections 268.60 to 268.64.
Notwithstanding Minnesota Statutes,
section 268.022, this appropriation is
from the workforce investment fund. Of
this amount, $250,000 each year is for
grants to the Ramsey county
opportunities industrialization
center. The grants are to be used to
(1) offer prevocational training
programs and specific vocational
training programs involving intensive
English as a second language in
instruction, and (2) train for and
locate entry level jobs including,
without limitation, clerical, building
maintenance, manufacturing, home
maintenance and repair, and certified
nursing assistance.
$1,815,000 the first year and
$1,817,000 the second year is for
displaced homemaker programs under
Minnesota Statutes, section 268.96.
$1,050,000 the first year and
$1,050,000 the second year is for youth
intervention programs under Minnesota
Statutes, section 268.30. Funding from
this appropriation may be used to
expand existing programs to serve unmet
needs and to create new programs in
underserved areas. This appropriation
is available until spent.
$1,500,000 the first year and
$1,500,000 the second year is to
supplement the activities of the Job
Training Partnership Act Title II-A
program as described in United States
Code, title 29, sections 1501 to 1792.
The commissioner may use up to five
percent of this amount of state
operations. The balance of the amount
is for services to temporary assistance
for needy families (TANF) recipients.
This is a one-time appropriation and
may not be included in the budget base
for the biennium ending June 30, 2001.
$75,000 the first year is for the PLATO
education partnership pilot program.
If the commissioner favorably evaluates
the demonstration implementation of
PLATO in Fairmont and Owatonna, the
commissioner shall select two other
communities in which PLATO will be
implemented. Of this amount, not more
than $10 is for the demonstration
implementations. This appropriation is
available until June 30, 1999. This is
a one-time appropriation and may not be
included in the agency's budget base
for the biennium ending June 30, 2001.
$250,000 the first year and $250,000
the second year is for the learn to
earn summer youth employment program
established under Laws 1995, chapter
224, sections 5 and 39. This
appropriation is available until spent.
$10,000 the first year and $10,000 the
second year are for one-time grants to
independent school district No. 2752,
Fairmont, for community initiatives.
Of the money appropriated for the
summer youth program for the first
year, $750,000 is immediately
available. Any remaining balance of
the immediately available money is
available for the year in which it is
appropriated. In addition to the base
appropriation, $6,000,000 the first
year is for the summer youth program.
If the appropriation in either year is
insufficient, the appropriation for the
other year is available.
$700,000 the first year and $700,000
the second year is for the Youthbuild
program under Minnesota Statutes,
sections 268.361 to 268.366. A
Minnesota YOUTHBUILD program funded
under this section as authorized in
Minnesota Statutes, sections 268.361 to
268.367, qualifies as an approved
training program under Minnesota Rules,
part 5200.0930, subpart 1.
$250,000 the first year is for a
one-time grant to the displaced
homemaker program in the department of
economic security and $125,000 the
first year and $125,000 the second year
are for one-time grants to the St. Paul
district 5 planning council. These
grants are to operate a community work
empowerment support group demonstration
project. A project consists of
empowerment groups of individuals that
are in the process of obtaining or have
obtained jobs, including those in the
welfare-to-work programs, or are
working out problems of attaining
self-sufficiency. The groups must
separately meet at least monthly for at
least two hours. Each group meeting
must include empower mentors whose
responsibility will be to conduct the
meeting. Group members must be paid at
least $20 for each meeting attended.
The sites will report to the
commissioner on a semiannual basis
regarding the progress achieved at the
meetings. The purpose of the group is
to:
(1) share information among group
members as to the successes and
problems encountered in the
individual's employment goals;
(2) provide a forum for individuals
involved in moving to self-sufficiency
to share their experiences and
strategies and to support and empower
each other; and
(3) to provide feedback to the
commissioner concerning the best
strategies to achieve the empowerment
support group's objectives.
Notwithstanding Minnesota Statutes,
section 268.022, subdivision 2, the
commissioner of finance shall transfer
to the general fund from the dedicated
fund $3,500,000 in the first year and
$3,500,000 in the second year of the
money collected through the special
assessment established in Minnesota
Statutes, section 268.022, subdivision
1.
$15,000 the first year and $15,000 the
second year is for a grant to the city
of Champlin for creating and expanding
curfew enforcement. The program must
have clearly established neighborhood,
community, and family measures of
success and must report to the
commissioner of economic security on
the achievement of these outcomes on or
before June 30, 1998.
$250,000 the first year is for a
one-time grant to Ramsey county to
expand the sister-to-sister mentoring,
support, and training network program
countywide. This appropriation is in
addition to money appropriated under
Minnesota Statutes, sections 256J.62
and 256J.76.
$500,000 is for a grant to the center
for victims of torture to design and
develop training to educate health care
and human service workers on levels of
sensitive care and how to make
referrals and to establish a network of
care providers to do pro bono care for
torture survivors so as to enable a
rapid integration into communities and
labor markets by torture victims. This
is a one-time appropriation requiring a
one-to-one nonstate, in-kind match, and
is available until expended.
Sec. 20. [CORRECTION 301.] Minnesota Statutes 1997
Supplement, section 256I.05, subdivision 1d, is amended to read:
Subd. 1d. [SUPPLEMENTARY SERVICE RATES FOR CERTAIN
FACILITIES SERVING PERSONS WITH MENTAL ILLNESS OR CHEMICAL
DEPENDENCY.] Notwithstanding the provisions of subdivisions 1a
and 1c for the fiscal year ending June 30, 1998, a county agency
may negotiate a supplementary service rate in addition to the
board and lodging rate for facilities licensed and registered by
the Minnesota department of health under section 157.17 prior to
December 31, 1994 1996, if the facility meets the following
criteria:
(1) at least 75 percent of the residents have a primary
diagnosis of mental illness, chemical dependency, or both, and
have related special needs;
(2) the facility provides 24-hour, on-site, year-round
supportive services by qualified staff capable of intervention
in a crisis of persons with late-state inebriety or mental
illness who are vulnerable to abuse or neglect;
(3) the services at the facility include, but are not
limited to:
(i) secure central storage of medication;
(ii) reminders and monitoring of medication for
self-administration;
(iii) support for developing an individual medical and
social service plan, updating the plan, and monitoring
compliance with the plan; and
(iv) assistance with setting up meetings, appointments, and
transportation to access medical, chemical health, and mental
health service providers;
(4) each resident has a documented need for at least one of
the services provided;
(5) each resident has been offered an opportunity to apply
for admission to a licensed residential treatment program for
mental illness, chemical dependency, or both, have refused that
offer, and the offer and their refusal has been documented to
writing; and
(6) the residents are not eligible for home and
community-based services waivers because of their unique need
for community support.
The total supplementary service rate must not exceed $575.
Sec. 21. [CORRECTION 303.] Laws 1997, chapter 200, article
1, section 5, subdivision 4, as amended by Laws 1997, First
Special Session chapter 5, section 22, is amended to read:
Subd. 4. Workforce Preparation
16,922,000 9,079,000
Summary by Fund
General 16,147,000 8,304,000
Special Revenue 775,000 775,000
$775,000 the first year and $775,000
the second year is for job training
programs under Minnesota Statutes,
sections 268.60 to 268.64.
Notwithstanding Minnesota Statutes,
section 268.022, this appropriation is
from the workforce investment fund. Of
this amount, $250,000 each year is for
grants to the Ramsey county
opportunities industrialization
center. The grants are to be used to
(1) offer prevocational training
programs and specific vocational
training programs involving intensive
English as a second language in
instruction, and (2) train for and
locate entry level jobs including,
without limitation, clerical, building
maintenance, manufacturing, home
maintenance and repair, and certified
nursing assistance.
$1,815,000 the first year and
$1,817,000 the second year is for
displaced homemaker programs under
Minnesota Statutes, section 268.96.
$1,050,000 the first year and
$1,050,000 the second year is for youth
intervention programs under Minnesota
Statutes, section 268.30. Funding from
this appropriation may be used to
expand existing programs to serve unmet
needs and to create new programs in
underserved areas. This appropriation
is available until spent.
$1,500,000 the first year and
$1,500,000 the second year is to
supplement the activities of the Job
Training Partnership Act Title II-A
program as described in United States
Code, title 29, sections 1501 to 1792.
The commissioner may use up to five
percent of this amount of state
operations. The balance of the amount
is for services to temporary assistance
for needy families (TANF) recipients.
This is a one-time appropriation and
may not be included in the budget base
for the biennium ending June 30, 2001.
$75,000 the first year is for the PLATO
education partnership pilot program.
If the commissioner favorably evaluates
the demonstration implementation of
PLATO in Fairmont and Owatonna, the
commissioner shall select two other
communities in which PLATO will be
implemented. Of this amount, not more
than $10 is for the demonstration
implementations. This appropriation is
available until June 30, 1999. This is
a one-time appropriation and may not be
included in the agency's budget base
for the biennium ending June 30, 2001.
$250,000 the first year and $250,000
the second year is for the learn to
earn summer youth employment program
established under Laws 1995, chapter
224, sections 5 and 39. This
appropriation is available until spent.
$10,000 the first year and $10,000 the
second year are for one-time grants to
independent school district No. 2752,
Fairmont, for community initiatives.
Of the money appropriated for the
summer youth program for the first
year, $750,000 is immediately
available. Any remaining balance of
the immediately available money is
available for the year in which it is
appropriated. In addition to the base
appropriation, $6,000,000 the first
year is for the summer youth program.
If the appropriation in either year is
insufficient, the appropriation for the
other year is available.
$700,000 the first year and $700,000
the second year is for the Youthbuild
program under Minnesota Statutes,
sections 268.361 to 268.366. A
Minnesota YOUTHBUILD program funded
under this section as authorized in
Minnesota Statutes, sections 268.361 to
268.367, qualifies as an approved
training program under Minnesota Rules,
part 5200.0930, subpart 1.
$250,000 the first year is for a
one-time grant to the displaced
homemaker program in the department of
economic security and $125,000 the
first year and $125,000 the second year
are for one-time grants to the St. Paul
district 5 planning council. These
grants are to operate a community work
empowerment support group demonstration
project. A project consists of
empowerment groups of individuals that
are in the process of obtaining or have
obtained jobs, including those in the
welfare-to-work programs, or are
working out problems of attaining
self-sufficiency. The groups must
separately meet at least monthly for at
least two hours. Each group meeting
must include empower mentors whose
responsibility will be to conduct the
meeting. Group members must be paid at
least $20 for each meeting attended.
The sites will report to the
commissioner on a semiannual basis
regarding the progress achieved at the
meetings. The purpose of the group is
to:
(1) share information among group
members as to the successes and
problems encountered in the
individual's employment goals;
(2) provide a forum for individuals
involved in moving to self-sufficiency
to share their experiences and
strategies and to support and empower
each other; and
(3) to provide feedback to the
commissioner concerning the best
strategies to achieve the empowerment
support group's objectives.
Notwithstanding Minnesota Statutes,
section 268.022, subdivision 2, the
commissioner of finance shall transfer
to the general fund from the dedicated
fund $3,500,000 in the first year and
$3,500,000 in the second year of the
money collected through the special
assessment established in Minnesota
Statutes, section 268.022, subdivision
1.
$15,000 the first year and $15,000 the
second year is for a grant to the city
of Champlin for creating and expanding
curfew enforcement. The program must
have clearly established neighborhood,
community, and family measures of
success and must report to the
commissioner of economic security on
the achievement of these outcomes on or
before June 30, 1998.
$250,000 the first year is for a
one-time grant to Ramsey county to
expand the sister-to-sister mentoring,
support, and training network program
countywide. This appropriation is in
addition to money appropriated under
Minnesota Statutes, sections 256J.62
and 256J.76. This appropriation is
available until June 30, 1999.
$500,000 is for a grant to the center
for victims of torture to design and
develop training to educate health care
and human service workers on levels of
sensitive care and how to make
referrals and to establish a network of
care providers to do pro bono care for
torture survivors so as to enable a
rapid integration into communities and
labor markets by torture victims. This
is a one-time appropriation requiring a
one-to-one nonstate, in-kind match, and
is available until expended.
Sec. 22. [CORRECTION 304.] Minnesota Statutes 1997
Supplement, section 119B.05, subdivision 7, is amended to read:
Subd. 7. [CHILD CARE ASSISTANCE DIVERSION.] A one-year
program is established to provide assistance to participants
under the working family assistance MFIP-S program established
in chapter 256J who are participating in an authorized activity
under section 256J.03, subdivision 4 256J.49, subdivision 5, or
256J.52, subdivision 5, and who are eligible for child care
assistance according to chapter 119B as a reimbursement for
expenses related to the costs of education, training, or
transportation when all of the following conditions exist:
(1) child care needs during participation in the authorized
activity are being met by a legal child care provider as defined
in section 119B.01, subdivision 13;
(2) the participant cannot reasonably arrange for the
education, training, or transportation costs to be met through
alternate arrangements;
(3) the child care arrangement provides a transition to a
stable child care and employment arrangement and does not
disrupt the continuity of care for children; and
(4) the arrangement does not exceed two months.
The commissioner shall select one county in the
seven-county metropolitan area to participate in the program.
Assistance must be available only to residents of the selected
county. Assistance granted under this subdivision must not
exceed 1/12 of the average annual cost of care as established
for the administering county in the previous state fiscal year
for each authorized month. Assistance under this subdivision is
available to a recipient on a one-time basis.
Sec. 23. [CORRECTION 305.] Minnesota Statutes 1996,
section 297A.135, is amended to read:
297A.135 [RENTAL MOTOR VEHICLE TAX.]
Subdivision 1. [TAX IMPOSED.] A tax is imposed on the
lease or rental in this state for not more than 28 days of a
passenger automobile as defined in section 168.011, subdivision
7, a van as defined in section 168.011, subdivision 28, or a
pickup truck as defined in section 168.011, subdivision 29. A
van designed or adapted primarily for transporting property
rather than passengers is exempt from the tax imposed under this
section. The tax is imposed at the rate of 6.2 percent of the
sales price as defined for the purpose of imposing the sales and
use tax in this chapter. The tax does not apply to the lease or
rental of a hearse or limousine used in connection with a burial
or funeral service. It applies whether or not the vehicle is
licensed in the state.
Subd. 1a. [FEE IMPOSED.] A fee equal to three percent of
the sales price is imposed on leases or rentals of vehicles
subject to the tax under subdivision 1. The lessor on the
invoice to the customer may designate the fee as "a fee imposed
by the State of Minnesota for the registration of rental cars."
Subd. 2. [SALES AND USE TAX.] The tax imposed in
subdivision 1 is and the fee imposed in subdivision 1a are not
included in the sales price for purposes of determining the
sales and use tax imposed in this chapter or any sales and use
tax imposed on the transaction under a special law.
Subd. 3. [ADMINISTRATION.] The tax imposed in subdivision
1 must be reported and paid to the commissioner of revenue with
the taxes imposed in this chapter. It is The tax imposed in
subdivision 1 and the fee imposed in subdivision 1a are subject
to the same interest, penalty, and other provisions provided for
sales and use taxes under chapter 289A and this chapter. The
commissioner has the same powers to assess and collect the
tax and fee that are given the commissioner in chapters 270 and
289A and this chapter to assess and collect sales and use tax.
Subd. 4. [EXEMPTION.] The tax and the fee imposed by this
section does do not apply to a lease or rental if the of (1) a
vehicle is to be used by the lessee to provide a licensed taxi
service; (2) a hearse or limousine used in connection with a
burial or funeral service; or (3) a van designed or adapted
primarily for transporting property rather than passengers.
Subd. 5. [PAYMENT OF EXCESS FEES.] On the first sales tax
return due following the end of a calendar year during which a
lessor has imposed a fee under subdivision 1a, the lessor shall
report to the commissioner of revenue, in the form required by
the commissioner, the amount of the fee collected and the amount
of motor vehicle registration taxes paid under chapter 168. If
the amount of the fee collected during the previous year exceeds
the amount of motor vehicle registration taxes paid under
chapter 168 during the previous year, the lessor shall remit the
excess to the commissioner of revenue at the time the report is
submitted.
Sec. 24. [CORRECTION 305A.] Minnesota Statutes 1997
Supplement, section 297A.44, subdivision 1, is amended to read:
Subdivision 1. (a) Except as provided in paragraphs (b)
and (c) to (d), all revenues, including interest and penalties,
derived from the excise and use taxes imposed by sections
297A.01 to 297A.44 shall be deposited by the commissioner in the
state treasury and credited to the general fund.
(b) All excise and use taxes derived from sales and use of
property and services purchased for the construction and
operation of an agricultural resource project, from and after
the date on which a conditional commitment for a loan guaranty
for the project is made pursuant to section 41A.04, subdivision
3, shall be deposited in the Minnesota agricultural and economic
account in the special revenue fund. The commissioner of
finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount
deposited in the loan guaranty account shall be reduced by any
refunds and by the costs incurred by the department of revenue
to administer and enforce the assessment and collection of the
taxes.
(c) All revenues, including interest and penalties, derived
from the excise and use taxes imposed on sales and purchases
included in section 297A.01, subdivision 3, paragraphs (d) and
(k), clauses (1) and (2), must be deposited by the commissioner
in the state treasury, and credited as follows:
(1) first to the general obligation special tax bond debt
service account in each fiscal year the amount required by
section 16A.661, subdivision 3, paragraph (b); and
(2) after the requirements of clause (1) have been met, the
balance must be credited to the general fund.
(d) The revenues, including interest and penalties,
collected under section 297A.135, subdivision 5, shall be
deposited by the commissioner in the state treasury and credited
to the general fund. By July 15 of each year the commissioner
shall transfer to the highway user tax distribution fund an
amount equal to the excess fees collected under section
297A.135, subdivision 5, for the previous calendar year.
Sec. 25. [CORRECTION 305B.] [REPEALER.]
Minnesota Statutes 1997 Supplement, section 168.019, is
repealed.
Sec. 26. [CORRECTION 305C.] [EFFECTIVE DATE.]
Sections 23 to 25 are effective for leases or rentals
occurring on or after August 1, 1997.
Sec. 27. [CORRECTION 307.] Subdivision 1. Minnesota
Statutes 1996, section 124.91, subdivision 7, is amended to read:
Subd. 7. [LEASE PURCHASE, INSTALLMENT BUYS.] (a) Upon
application to, and approval by, the commissioner in accordance
with the procedures and limits in subdivision 1, paragraphs (a)
and (b), a district, as defined in this subdivision, may:
(1) purchase real or personal property under an installment
contract or may lease real or personal property with an option
to purchase under a lease purchase agreement, by which
installment contract or lease purchase agreement title is kept
by the seller or vendor or assigned to a third party as security
for the purchase price, including interest, if any; and
(2) annually levy the amounts necessary to pay the
district's obligations under the installment contract or lease
purchase agreement.
(b) The obligation created by the installment contract or
the lease purchase agreement must not be included in the
calculation of net debt for purposes of section 475.53, and does
not constitute debt under other law. An election is not
required in connection with the execution of the installment
contract or the lease purchase agreement.
(c) The proceeds of the levy authorized by this subdivision
must not be used to acquire a facility to be primarily used for
athletic or school administration purposes.
(d) For the purposes of this subdivision, "district" means:
(1) a school district required to have a comprehensive plan
for the elimination of segregation whose plan has been
determined by the commissioner to be in compliance with the
state board of education rules relating to equality of
educational opportunity and school desegregation; or
(2) a school district that participates in a joint program
for interdistrict desegregation with a district defined in
clause (1) if the facility acquired under this subdivision is to
be primarily used for the joint program.
(e) Notwithstanding subdivision 1, the prohibition against
a levy by a district to lease or rent a district-owned building
to itself does not apply to levies otherwise authorized by this
subdivision.
(f) For the purposes of this subdivision, any references in
subdivision 1 to building or land shall include personal
property.
Subd. 2. [EFFECTIVE DATE.] This section is effective
retroactively from July 1, 1997.
Sec. 28. [CORRECTION 308.] Subdivision 1. Minnesota
Statutes 1997 Supplement, section 273.13, subdivision 25, is
amended to read:
Subd. 25. [CLASS 4.] (a) Class 4a is residential real
estate containing four or more units and used or held for use by
the owner or by the tenants or lessees of the owner as a
residence for rental periods of 30 days or more. Class 4a also
includes hospitals licensed under sections 144.50 to 144.56,
other than hospitals exempt under section 272.02, and contiguous
property used for hospital purposes, without regard to whether
the property has been platted or subdivided. Class 4a property
in a city with a population of 5,000 or less, that is (1)
located outside of the metropolitan area, as defined in section
473.121, subdivision 2, or outside any county contiguous to the
metropolitan area, and (2) whose city boundary is at least 15
miles from the boundary of any city with a population greater
than 5,000 has a class rate of 2.3 percent of market value. All
other class 4a property has a class rate of 2.9 percent of
market value. For purposes of this paragraph, population has
the same meaning given in section 477A.011, subdivision 3.
(b) Class 4b includes:
(1) residential real estate containing less than four units
that does not qualify as class 4bb, other than seasonal
residential, and recreational;
(2) manufactured homes not classified under any other
provision;
(3) a dwelling, garage, and surrounding one acre of
property on a nonhomestead farm classified under subdivision 23,
paragraph (b) containing two or three units;
(4) unimproved property that is classified residential as
determined under section 273.13, subdivision 33.
Class 4b property has a class rate of 2.1 percent of market
value.
(c) Class 4bb includes:
(1) nonhomestead residential real estate containing one
unit, other than seasonal residential, and recreational; and
(2) a single family dwelling, garage, and surrounding one
acre of property on a nonhomestead farm classified under
subdivision 23, paragraph (b).
Class 4bb has a class rate of 1.9 percent on the first
$75,000 of market value and a class rate of 2.1 percent of its
market value that exceeds $75,000.
Property that has been classified as seasonal recreational
residential property at any time during which it has been owned
by the current owner or spouse of the current owner does not
qualify for class 4bb.
(d) Class 4c property includes:
(1) except as provided in subdivision 22, paragraph (c),
real property devoted to temporary and seasonal residential
occupancy for recreation purposes, including real property
devoted to temporary and seasonal residential occupancy for
recreation purposes and not devoted to commercial purposes for
more than 250 days in the year preceding the year of
assessment. For purposes of this clause, property is devoted to
a commercial purpose on a specific day if any portion of the
property is used for residential occupancy, and a fee is charged
for residential occupancy. In order for a property to be
classified as class 4c, seasonal recreational residential for
commercial purposes, at least 40 percent of the annual gross
lodging receipts related to the property must be from business
conducted between Memorial Day weekend and Labor Day weekend and
at least 60 percent of all bookings by lodging guests during the
year must be for periods of at least two consecutive nights.
Class 4c also includes commercial use real property used
exclusively for recreational purposes in conjunction with class
4c property devoted to temporary and seasonal residential
occupancy for recreational purposes, up to a total of two acres,
provided the property is not devoted to commercial recreational
use for more than 250 days in the year preceding the year of
assessment and is located within two miles of the class 4c
property with which it is used. Class 4c property classified in
this clause also includes the remainder of class 1c resorts.
Owners of real property devoted to temporary and seasonal
residential occupancy for recreation purposes and all or a
portion of which was devoted to commercial purposes for not more
than 250 days in the year preceding the year of assessment
desiring classification as class 1c or 4c, must submit a
declaration to the assessor designating the cabins or units
occupied for 250 days or less in the year preceding the year of
assessment by January 15 of the assessment year. Those cabins
or units and a proportionate share of the land on which they are
located will be designated class 1c or 4c as otherwise
provided. The remainder of the cabins or units and a
proportionate share of the land on which they are located will
be designated as class 3a. The owner of property desiring
designation as class 1c or 4c property must provide guest
registers or other records demonstrating that the units for
which class 1c or 4c designation is sought were not occupied for
more than 250 days in the year preceding the assessment if so
requested. The portion of a property operated as a (1)
restaurant, (2) bar, (3) gift shop, and (4) other nonresidential
facility operated on a commercial basis not directly related to
temporary and seasonal residential occupancy for recreation
purposes shall not qualify for class 1c or 4c;
(2) qualified property used as a golf course if:
(i) any portion of the property is located within a county
that has a population of less than 50,000, or within a county
containing a golf course owned by a municipality or, the county,
or a special taxing district;
(ii) it is open to the public on a daily fee basis. It may
charge membership fees or dues, but a membership fee may not be
required in order to use the property for golfing, and its green
fees for golfing must be comparable to green fees typically
charged by municipal courses; and
(iii) it meets the requirements of section 273.112,
subdivision 3, paragraph (d).
A structure used as a clubhouse, restaurant, or place of
refreshment in conjunction with the golf course is classified as
class 3a property.
(3) real property up to a maximum of one acre of land owned
by a nonprofit community service oriented organization; provided
that the property is not used for a revenue-producing activity
for more than six days in the calendar year preceding the year
of assessment and the property is not used for residential
purposes on either a temporary or permanent basis. For purposes
of this clause, a "nonprofit community service oriented
organization" means any corporation, society, association,
foundation, or institution organized and operated exclusively
for charitable, religious, fraternal, civic, or educational
purposes, and which is exempt from federal income taxation
pursuant to section 501(c)(3), (10), or (19) of the Internal
Revenue Code of 1986, as amended through December 31, 1990. For
purposes of this clause, "revenue-producing activities" shall
include but not be limited to property or that portion of the
property that is used as an on-sale intoxicating liquor or 3.2
percent malt liquor establishment licensed under chapter 340A, a
restaurant open to the public, bowling alley, a retail store,
gambling conducted by organizations licensed under chapter 349,
an insurance business, or office or other space leased or rented
to a lessee who conducts a for-profit enterprise on the
premises. Any portion of the property which is used for
revenue-producing activities for more than six days in the
calendar year preceding the year of assessment shall be assessed
as class 3a. The use of the property for social events open
exclusively to members and their guests for periods of less than
24 hours, when an admission is not charged nor any revenues are
received by the organization shall not be considered a
revenue-producing activity;
(4) post-secondary student housing of not more than one
acre of land that is owned by a nonprofit corporation organized
under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or
housing located within two miles of the border of a college
campus; and
(5) manufactured home parks as defined in section 327.14,
subdivision 3.
Class 4c property has a class rate of 2.1 percent of market
value, except that (i) for each parcel of seasonal residential
recreational property not used for commercial purposes the first
$75,000 of market value has a class rate of 1.4 percent, and the
market value that exceeds $75,000 has a class rate of 2.5
percent, and (ii) manufactured home parks assessed under clause
(5) have a class rate of two percent.
(e) Class 4d property is qualifying low-income rental
housing certified to the assessor by the housing finance agency
under sections 273.126 and 462A.071. Class 4d includes land in
proportion to the total market value of the building that is
qualifying low-income rental housing. For all properties
qualifying as class 4d, the market value determined by the
assessor must be based on the normal approach to value using
unrestricted rents.
Class 4d property has a class rate of one percent of market
value.
(f) Class 4e property consists of the residential portion
of any structure located within a city that was converted from
nonresidential use to residential use, provided that:
(1) the structure had formerly been used as a warehouse;
(2) the structure was originally constructed prior to 1940;
(3) the conversion was done after December 31, 1995, but
before January 1, 2003; and
(4) the conversion involved an investment of at least
$25,000 per residential unit.
Class 4e property has a class rate of 2.3 percent, provided
that a structure is eligible for class 4e classification only in
the 12 assessment years immediately following the conversion.
Subd. 2. [EFFECTIVE DATE.] This section is effective for
taxes levied in 1997, payable in 1998, and thereafter.
Sec. 29. [EFFECTIVE DATE.]
Unless provided otherwise, each section of this act takes
effect at the time that the provision of law enacted in 1997
that it amends, cites, or refers to takes effect.
Presented to the governor November 3, 1997
Signed by the governor November 5, 1997, 10:30 a.m.
Official Publication of the State of Minnesota
Revisor of Statutes