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Minnesota Legislature

Office of the Revisor of Statutes

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

                            CHAPTER 248-S.F.No. 1876 
                  An act relating to public administration; imposing and 
                  modifying conditions and limitations on the use of 
                  public debt; providing for the Dakota county community 
                  development agency and the Cuyuna Range joint powers 
                  economic development authority; reenacting certain 
                  provisions relating to taxes, abatements, and tax 
                  increments; clarifying the treatment of property of 
                  certain limited liability companies for certain 
                  property tax exemption purposes; broadening certain 
                  revenue bonding authority involving certain nonprofit 
                  facilities and to refund certain youth-based-ice 
                  facility debt; authorizing the city of Duluth to 
                  provide for certain refunding bonds; removing a 
                  condition for the issuance of certain bonds by the 
                  Long Prairie housing and redevelopment authority; 
                  temporarily expanding an exception to competitive 
                  bidding requirements for certain bond-financed 
                  structured parking facilities; authorizing the city of 
                  Woodbury to issue general obligations to finance 
                  construction of a highway interchange and related 
                  improvements; authorizing the use of enterprise zone 
                  incentive grants for certain purposes by Minneapolis 
                  and St. Paul; amending Minnesota Statutes 1998, 
                  sections 126C.55, subdivision 7; 272.02, by adding a 
                  subdivision; 383D.41, subdivisions 1, 2, 3, and by 
                  adding subdivisions; 469.155, subdivision 4; 469.305, 
                  subdivision 1; 473.39, by adding a subdivision; 
                  473.898, subdivision 3; 475.56; 475.58, by adding a 
                  subdivision; and 475.60, subdivisions 1 and 3. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 1998, section 126C.55, 
        subdivision 7, is amended to read: 
           Subd. 7.  [ELECTION AS TO MANDATORY APPLICATION.] A 
        district may covenant and obligate itself, prior to the issuance 
        of an issue of debt obligations, to notify the commissioner of a 
        potential default and to use the provisions of this section to 
        guarantee payment of the principal and interest on those debt 
        obligations when due.  If the district obligates itself to be 
        bound by this section, it must covenant in the resolution that 
        authorizes the issuance of the debt obligations to deposit with 
        the paying agent three business days prior to the date on which 
        a payment is due an amount sufficient to make that payment or to 
        notify the commissioner under subdivision 1 that it will be 
        unable to make all or a portion of that payment.  A district 
        that has obligated itself must include a provision in its 
        agreement with the paying agent for that issue that requires the 
        paying agent to inform the commissioner if it becomes aware of a 
        potential default in the payment of principal or interest on 
        that issue or if, on the day two business days prior to the date 
        a payment is due on that issue, there are insufficient funds to 
        make the payment on deposit with the paying agent.  Funds 
        invested in a refunding escrow account established under section 
        475.67 that are to become available to the paying agent on a 
        principal or interest payment date are deemed to be on deposit 
        with the paying agent three business days before the payment 
        date.  If a district either covenants to be bound by this 
        section or accepts state payments under this section to prevent 
        a default of a particular issue of debt obligations, the 
        provisions of this section shall be binding as to that issue as 
        long as any debt obligation of that issue remain outstanding.  
        If the provisions of this section are or become binding for more 
        than one issue of debt obligations and a district is unable to 
        make payments on one or more of those issues, the district must 
        continue to make payments on the remaining issues.  
           Sec. 2.  Minnesota Statutes 1998, section 272.02, is 
        amended by adding a subdivision to read: 
           Subd. 1b.  [TREATMENT OF PROPERTY OF CERTAIN LIMITED 
        LIABILITY COMPANIES.] For purposes of the exemptions granted by 
        subdivision 1, property owned or operated by a limited liability 
        company consisting of a sole member shall be treated as if owned 
        or operated by that member. 
           Sec. 3.  Minnesota Statutes 1998, section 383D.41, 
        subdivision 1, is amended to read: 
           Subdivision 1.  [HOUSING AND REDEVELOPMENT AUTHORITY 
        COMMUNITY DEVELOPMENT AGENCY.] There is hereby created in Dakota 
        county a public body corporate and politic, to be known as the 
        Dakota county housing and redevelopment authority community 
        development agency, having all of the powers and duties of a 
        housing and redevelopment authority under sections 469.001 to 
        469.047; which act applies and all powers and duties of a county 
        housing and redevelopment authority under any other provisions 
        of Minnesota law.  Sections 469.001 to 469.047 and 469.090 to 
        469.1081 apply to the county of Dakota.  For the purposes of 
        applying the provisions of the municipal housing and 
        redevelopment act sections 469.001 to 469.047 and 469.090 to 
        469.1081 to Dakota county, and subject to the provisions of this 
        section, the county has all of the powers and duties of a 
        municipality, the county board has all of the powers and duties 
        of a governing body, the chair of the county board has all of 
        the powers and duties of a mayor, and the area of operation 
        includes the area within the territorial boundaries of the 
        county. 
           Sec. 4.  Minnesota Statutes 1998, section 383D.41, 
        subdivision 2, is amended to read: 
           Subd. 2.  This section shall not limit or restrict any 
        existing housing and redevelopment authority or prevent a 
        municipality from creating an authority.  The county shall not 
        exercise jurisdiction in any municipality where a municipal 
        housing and redevelopment authority is established.  A municipal 
        housing and redevelopment authority may request the Dakota 
        county housing and redevelopment authority community development 
        agency to handle the housing duties of the authority and, in 
        such an event,.  If the municipal authority makes the request, 
        the Dakota county housing and redevelopment authority community 
        development agency shall act and have exclusive jurisdiction for 
        housing in the municipality pursuant to sections 469.001 to 
        469.047.  A transfer of duties relating to housing shall does 
        not transfer any duties relating to redevelopment. 
           Sec. 5.  Minnesota Statutes 1998, section 383D.41, 
        subdivision 3, is amended to read: 
           Subd. 3.  If any housing or project, development district, 
        redevelopment project, or economic development project is 
        constructed in Dakota county pursuant to this authorization, and 
        such the project is within the boundaries of any incorporated 
        home rule charter or statutory city, the location of such the 
        project shall must be approved by the governing body of the 
        city, and: 
           (1) in the case of any housing project or housing 
        development project, by the municipal housing and redevelopment 
        authority established for the city if it has not previously 
        requested that the Dakota county community development agency or 
        its predecessor agency handle the housing duties of the 
        authority; or 
           (2) in the case of any redevelopment project by the 
        municipal housing and redevelopment authority established for 
        the city. 
           Sec. 6.  Minnesota Statutes 1998, section 383D.41, is 
        amended by adding a subdivision to read: 
           Subd. 7.  [DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY.] (a) 
        After December 31, 1999, the Dakota county housing and 
        redevelopment authority shall be known as the Dakota county 
        community development agency.  In addition to the other powers 
        granted in this section, the Dakota county community development 
        agency shall have the powers of an economic development 
        authority under sections 469.090 to 469.1081 that are granted to 
        the agency by resolution adopted by the Dakota county board of 
        commissioners, except as provided in paragraph (b).  The agency 
        may exercise any of the powers granted to it under sections 
        469.001 to 469.047 and any of the powers of an economic 
        development authority granted to it by the Dakota county board 
        of commissioners for the purposes described in these sections. 
           (b) The Dakota county community development agency may not 
        levy the tax described in section 469.107, but with the approval 
        of the Dakota county board may increase its levy of the special 
        tax described in section 469.033, subdivision 6, to an amount 
        not exceeding 0.01813 percent of net tax capacity, or any higher 
        limit authorized under section 469.107 or 469.033, subdivision 6.
           Sec. 7.  Minnesota Statutes 1998, section 383D.41, is 
        amended by adding a subdivision to read: 
           Subd. 8.  [OFFERS OF TAX-FORFEITED LANDS.] Notwithstanding 
        any other law, Dakota county may offer to the Dakota county 
        community development agency, under the conditions and policies 
        established by the county, nonconservation tax-forfeited land 
        prior to making the properties available to cities in Dakota 
        county. 
           Sec. 8.  Minnesota Statutes 1998, section 469.155, 
        subdivision 4, is amended to read: 
           Subd. 4.  [REFINANCING HEALTH NONPROFIT FACILITIES.] It may 
        issue revenue bonds to pay, purchase, or discharge all or any 
        part of the outstanding indebtedness of a contracting party that 
        is an organization described in section 501(c)(3) of the 
        Internal Revenue Code primarily engaged in health care-related 
        activities or in activities for mentally or physically disabled 
        persons or that is engaged primarily in the operation of one or 
        more nonprofit hospitals or nursing homes previously incurred in 
        the acquisition or betterment of its existing hospital or 
        nursing home facilities to the extent deemed necessary by the 
        governing body of the municipality or redevelopment agency; this 
        may include any unpaid interest on the indebtedness accrued or 
        to accrue to the date on which the indebtedness is finally paid, 
        and any premium the governing body of the municipality or 
        redevelopment agency determines to be necessary to be paid to 
        pay, purchase, or defease the outstanding indebtedness.  If 
        revenue bonds are issued for this purpose, the refinancing and 
        the existing properties of the contracting party shall be deemed 
        to constitute a project under section 469.153, subdivision 2, 
        clause (b), (c), or (d).  
           Sec. 9.  Minnesota Statutes 1998, section 469.305, 
        subdivision 1, is amended to read: 
           Subdivision 1.  [INCENTIVE GRANTS.] (a) An incentive grant 
        is available to businesses located in an enterprise zone that 
        meet the conditions of this section.  Each city designated as an 
        enterprise zone is allocated $3,000,000 to be used to provide 
        grants under this section for the duration of the program.  Each 
        city of the second class designated as an economically depressed 
        area by the United States Department of Commerce is allocated 
        $300,000 to be used to provide grants under this section for the 
        duration of the program.  For fiscal year 1998 and subsequent 
        years, the proration in section 469.31 shall continue to apply 
        until the amount designated in this subdivision is expended.  
        For the allocation in fiscal year 1998 and subsequent years, the 
        commissioner may use up to 15 percent of the allocation to the 
        city of Minneapolis for a grant to the city of Minneapolis and 
        up to 15 percent of the allocation to the city of St. Paul for a 
        grant to the city of St. Paul, for administration of the program 
        or employment services provided to the employers and employees 
        involved in the incentive grant program under this section.  The 
        commissioner may authorize the use of grant funds for 
        employer-focused workforce development initiatives designed to 
        promote the hiring and retention of city residents. 
           (b) The incentive grant is in an amount equal to 20 percent 
        of the wages paid to an employee, not to exceed $5,000 per 
        employee per calendar year.  The incentive grant is available to 
        an employer for a zone resident employed in the zone at 
        full-time wage levels of not less than 110 percent of the 
        federal poverty level for a family of four, as determined by the 
        United States Department of Agriculture.  The incentive grant is 
        not available to workers employed in construction or employees 
        of financial institutions, gambling enterprises, public 
        utilities, sports, fitness, and health facilities, or 
        racetracks.  The employee must be employed at that rate at the 
        time the business applies for a grant, and must have been 
        employed for at least one year at the business.  A grant may be 
        provided only for new jobs; for purposes of this section, a "new 
        job" is a job that did not exist in Minnesota before May 6, 
        1994.  The incentive grant authority is available for the five 
        calendar years after the application has been approved to the 
        extent the allocation to the city remains available to fund the 
        grants, and if the city certifies to the commissioner on an 
        annual basis that the business is in compliance with the plan to 
        recruit, hire, train, and retain zone residents.  The employer 
        may designate an organization that provides employment services 
        to receive all or a portion of the employer's incentive grant. 
           Sec. 10.  Minnesota Statutes 1998, section 473.39, is 
        amended by adding a subdivision to read: 
           Subd. 1g.  [OBLIGATIONS; 2000-2002.] In addition to the 
        authority in subdivisions 1a, 1b, 1c, 1d, and 1e, the council 
        may issue certificates of indebtedness, bonds, or other 
        obligations under this section in an amount not exceeding 
        $36,000,000, which may be used for capital expenditures, other 
        than for construction, maintenance, or operation of light rail 
        transit, as prescribed in the council's transit capital 
        improvement program and for related costs, including the costs 
        of issuance and sale of the obligations.  The funds must be 
        proportionally spent on capital improvement projects as 
        recommended by the regional transit capital evaluation committee.
           Sec. 11.  [APPLICATION.] 
           Section 10 applies in the counties of Anoka, Carver, 
        Dakota, Hennepin, Ramsey, Scott, and Washington. 
           Sec. 12.  Minnesota Statutes 1998, section 473.898, 
        subdivision 3, is amended to read: 
           Subd. 3.  [LIMITATIONS.] (a) The principal amount of the 
        bonds issued pursuant to subdivision 1, exclusive of any 
        original issue discount, shall not exceed the amount of 
        $10,000,000 plus the amount the council determines necessary to 
        pay the costs of issuance, fund reserves, debt service, and pay 
        for any bond insurance or other credit enhancement. 
           (b) In addition to the amount authorized under paragraph 
        (a), the council may issue bonds under subdivision 1 in a 
        principal amount of $3,306,300, plus the amount the council 
        determines necessary to pay the cost of issuance, fund reserves, 
        debt service, and any bond insurance or other credit 
        enhancement.  The proceeds of bonds issued under this paragraph 
        may not be used to finance portable or subscriber radio sets. 
           Sec. 13.  Minnesota Statutes 1998, section 475.56, is 
        amended to read: 
           475.56 [INTEREST RATE.] 
           (a) Any municipality issuing obligations under any law may 
        issue obligations bearing interest at a single rate or at rates 
        varying from year to year which may be lower or higher in later 
        years than in earlier years.  Such higher rate for any period 
        prior to maturity may be represented in part by separate coupons 
        designated as additional coupons, extra coupons, or B coupons, 
        but the highest aggregate rate of interest contracted to be so 
        paid for any period shall not exceed the maximum rate authorized 
        by law.  Such higher rate may also be represented in part by the 
        issuance of additional obligations of the same series, over and 
        above but not exceeding two percent of the amount otherwise 
        authorized to be issued, and the amount of such additional 
        obligations shall not be included in the amount required by 
        section 475.59 to be stated in any bond resolution, notice, or 
        ballot, or in the sale price required by section 475.60 or any 
        other law to be paid; but if the principal amount of the entire 
        series exceeds its cash sale price, such excess shall not, when 
        added to the total amount of interest payable on all obligations 
        of the series to their stated maturity dates, cause the average 
        annual rate of such interest to exceed the maximum rate 
        authorized by law.  This section does not authorize a provision 
        in any such obligations for the payment of a higher rate of 
        interest after maturity than before. 
           (b) Any municipality issuing obligations under any law may 
        sell original issue discount obligations having a stated 
        principal amount in excess of the authorized amount and the sale 
        price, provided that: 
           (1) the sale price does not exceed by more than two percent 
        the amount of obligations otherwise authorized to be issued; 
           (2) the underwriting fee, discount, or other sales or 
        underwriting commission does not exceed two percent of the sale 
        price; and 
           (3) the discount rate necessary to present value total 
        principal and interest payments over the term of the issue to 
        the sale price does not exceed the lesser of the maximum rate 
        permitted by law for municipal obligations or ten percent. 
           (c) Any obligation of an issue of obligations otherwise 
        subject to section 475.55, subdivision 1, may bear interest at a 
        rate varying periodically at the time or times and on the terms, 
        including convertibility to a fixed rate of interest, determined 
        by the governing body of the municipality, but the rate of 
        interest for any period shall not exceed the maximum rate of 
        interest for the obligations determined in accordance with 
        section 475.55, subdivision 1.  For purposes of section 475.61, 
        subdivisions 1 and 3, the interest payable on variable rate 
        obligations for their term shall be determined as if their rate 
        of interest is the maximum rate permitted for the obligations 
        under section 475.55, subdivision 1, or the lesser maximum rate 
        of interest payable on the obligations in accordance with their 
        terms, but if the interest rate is subsequently converted to a 
        fixed rate the levy may be modified to provide at least five 
        percent in excess of amounts necessary to pay principal of and 
        interest at the fixed rate on the obligations when due.  For 
        purposes of computing debt service or interest pursuant to 
        section 475.67, subdivision 12, interest throughout the term of 
        bonds issued pursuant to this subdivision is deemed to accrue at 
        the rate of interest first borne by the bonds.  The provisions 
        of this paragraph do not apply to obligations issued by a 
        statutory or home rule charter city with a population of less 
        than 7,500, as defined in section 477A.011, subdivision 3, or to 
        obligations that are not rated A or better, or an equivalent 
        subsequently established rating, by Standard and Poor's 
        Corporation, Moody's Investors Service or other similar 
        nationally recognized rating agency, except that any statutory 
        or home rule charter city, regardless of population or bond 
        rating, may issue variable rate obligations as a participant in 
        a bond pooling program established by the league of Minnesota 
        cities that meets this bond rating requirement. 
           Sec. 14.  Minnesota Statutes 1998, section 475.58, is 
        amended by adding a subdivision to read: 
           Subd. 3a.  [YOUTH ICE FACILITIES.] A municipality may, 
        without regard to the election requirement under subdivision 1 
        or under any other provision of law or home rule charter, issue 
        and sell obligations to refund existing debt of an indoor ice 
        arena that is used predominantly for youth athletic activity if 
        all the following conditions are met: 
           (1) the obligations are secured by a pledge of revenues 
        from the facility; and 
           (2) the governing body of the municipality finds, based on 
        analysis provided by a professional experienced in finance, that 
        the facility's revenues and other available money will be 
        sufficient to pay the obligations, without reliance on a 
        property tax levy or the municipality's general purpose state 
        aid. 
           Sec. 15.  Minnesota Statutes 1998, section 475.60, 
        subdivision 1, is amended to read: 
           Subdivision 1.  [ADVERTISEMENT.] All obligations shall be 
        negotiated and sold by the governing body, except when authority 
        therefor is delegated by the governing body or by the charter of 
        the municipality to a board, department, or officers of the 
        municipality.  Except as provided in section 475.56, obligations 
        shall be sold at not less than par value plus accrued interest 
        to date of delivery and not greater than two percent greater 
        than the amount authorized to be issued plus accrued interest.  
        Except as provided in subdivision 2 all obligations shall be 
        sold at public competitive sale after notice given at least ten 
        days in advance by publication in a legal newspaper having 
        general circulation in the municipality and ten days in advance 
        by publication in a daily or weekly periodical published in a 
        Minnesota city of the first class, or its metropolitan area, 
        which circulates throughout the state and furnishes financial 
        news as a part of its service as provided in subdivision 3. 
           Sec. 16.  Minnesota Statutes 1998, section 475.60, 
        subdivision 3, is amended to read: 
           Subd. 3.  [PUBLISHED NOTICE.] Published notice The notice 
        of sale to prospective bidders, where required, shall specify 
        the maximum principal amount of the obligations, the place of 
        receipt and consideration of bids and such other details as to 
        the obligations and terms of sale as the governing body or the 
        municipality's authorized financial consultant deems suitable.  
        The published notice shall either specify the date and time for 
        receipt of bids or provide that the bids will be received at a 
        date and time not less than ten nor more than 60 days after the 
        date of publication.  If the published notice does not state the 
        specific date or amount for the sale, it shall specify the 
        manner in which notice of the date or amount of the sale will be 
        given to prospective bidders.  Notification of prospective 
        bidders shall be given by mail, facsimile, electronic data 
        transmission or other form of communication common to the 
        municipal bond trade at least four two days (omitting Saturdays, 
        Sundays, and legal holidays) before the date for receipt of bids 
        to at least five firms determined by the governing body or its 
        financial consultant to be prospective bidders, or shall be 
        published in a newspaper or other periodical which circulates 
        throughout the state and furnishes financial news as part of its 
        service.  If within five days after the date of publication a 
        prospective bidder requests in writing to be notified by mail, 
        the municipality shall do so.  Failure to give the notice as 
        described in the preceding sentence to a bidder this subdivision 
        shall not affect the validity of the sale or of the 
        obligations.  Bids may be accepted by facsimile or other 
        electronic transmission or in writing as specified by the 
        governing body or its financial consultant.  The governing body 
        may employ an agent to receive and open the bids at any place 
        within or outside the corporate limits of the municipality, in 
        the presence of an officer of the municipality or the officer's 
        designee, but the obligations shall not be sold except by action 
        of the governing body or authorized officers of the municipality 
        after communication of the bids to them.  Additional notice may 
        be given for such time and in such manner as the governing body 
        deems suitable.  At the time and place so fixed, the bids shall 
        be opened considered and the offer complying with the terms of 
        sale and deemed most favorable shall be accepted, but the 
        governing body may reject any and all such offers, in which 
        event, or if no offers have been received, it may award the 
        obligations to any person who within 30 days thereafter presents 
        an offer complying with the terms of sale and deemed more 
        favorable than any received previously, or upon like notice the 
        governing body may invite other bids upon the same or different 
        terms and conditions, except that if the original published 
        notice does not state the specific date or amount for the sale 
        and if the material terms and conditions of the sale remain the 
        same, except for the date and amount, notice of the date or 
        amount may be given in the manner provided above. 
           Sec. 17.  [CUYUNA RANGE JOINT POWERS ECONOMIC DEVELOPMENT 
        AUTHORITY.] 
           The Cuyuna Range joint powers economic development 
        authority, originally established by resolutions of the member 
        cities, is authorized to act as an economic development 
        authority and may exercise the powers of an economic development 
        authority under Minnesota Statutes, sections 469.090 to 
        469.1081, that are delegated to it by the member cities, 
        including, without limitation, the authority to own and operate 
        a civic center facility that includes athletic and other public 
        facilities. 
           Sec. 18.  [CERTAIN TAXES.] 
           The provisions of Laws 1997, chapter 231, article 1, 
        sections 4, 5, 6, 8, and 15, are reenacted. 
           Sec. 19.  [TAX ABATEMENT.] 
           The provisions of Laws 1997, chapter 231, article 2, 
        sections 45 to 48, inclusive, are reenacted. 
           Sec. 20.  [TAX INCREMENT.] 
           The provisions of Laws 1997, chapter 231, article 10, are 
        reenacted. 
           Sec. 21.  [CITY OF DULUTH; REFUNDING BONDS; DULUTH 
        ENTERTAINMENT AND CONVENTION CENTER AUTHORITY.] 
           The Duluth city council may by ordinance provide for the 
        issuance and sale of general obligation revenue refunding bonds 
        to refund in advance of their maturity, the city's gross revenue 
        recreation facility bonds Duluth Entertainment Convention 
        Center/Imax Dome Theater Project series 1994, dated as of 
        December 1, 1994.  These refunding bonds must be issued with the 
        full faith and credit of the city.  The Duluth entertainment and 
        convention center authority shall pledge the net revenues of the 
        authority's facilities for payment and principal and interest on 
        these refunding bonds.  The issuance of the refunding bonds is 
        subject to the provisions of Minnesota Statutes, chapter 475, 
        except that no election is required unless a referendum on the 
        ordinance is required under section 52 of the Duluth city 
        charter. 
           Sec. 22.  [AUTHORIZATION.] 
           If the Long Prairie housing and redevelopment authority 
        issues bonds under Minnesota Statutes, section 469.034, 
        subdivision 2, to provide funds to renovate the Hotel Reichert 
        building on the National Register of Historic Places for a 
        qualified housing development project, the project is not 
        required to be owned by the authority for the term of the 
        bonds.  The bonds are subject to all other requirements of 
        Minnesota Statutes, section 469.034, subdivision 2. 
           Sec. 23.  [COMPETITIVE BIDDING; STRUCTURED PARKING.] 
           A structured parking facility qualifies under Minnesota 
        Statutes, section 469.015, subdivision 4, paragraph (a), clause 
        (2)(i), if the structured parking facility is immediately 
        adjacent to the development and the bonds are issued before 
        February 1, 2000. 
           Sec. 24.  [BONDS AUTHORIZED.] 
           The city of Woodbury may issue general obligations to 
        provide funding for the construction of a highway interchange at 
        the intersection of I-494 and Tamarack Road and for road and 
        bridge improvements on the portion of the interchange that are 
        required as a result of construction of the interchange.  The 
        obligations must be issued under Minnesota Statutes, chapter 
        475, except that no referendum is required under Minnesota 
        Statutes, section 475.58. 
           Sec. 25.  [INSTRUCTION TO THE REVISOR.] 
           In the 2000 edition of Minnesota Statutes, the revisor of 
        statutes shall change "Dakota county housing and redevelopment 
        authority" to "Dakota county community development agency" 
        wherever it appears. 
           Sec. 26.  [EFFECTIVE DATES.] 
           Sections 3 to 7 are effective upon compliance by the Dakota 
        county board of commissioners with the provisions of Minnesota 
        Statutes, section 645.021.  Section 18 is effective retroactive 
        for taxes payable in 1999 and thereafter.  Section 19 is 
        effective retroactive for the 1997 assessment and thereafter, 
        for taxes payable in 1998 and thereafter.  Section 20 is 
        effective retroactive to the dates specified in Laws 1997, 
        chapter 231, article 10, section 25.  Section 21 is effective 
        upon approval by the Duluth city council and the Duluth 
        entertainment and convention center authority, and upon 
        compliance with the provisions of Minnesota Statutes, section 
        645.021.  Section 22 is effective the day after the latter of 
        the certificates of approval of the Long Prairie city council 
        and the board of commissioners of the Long Prairie housing and 
        redevelopment authority is filed in compliance with Minnesota 
        Statutes, section 645.021, subdivision 3.  The rest of this act 
        is effective the day following final enactment. 
           Presented to the governor May 24, 1999 
           Signed by the governor May 25, 1999, 11:37 a.m.