1.1 	A bill for an act
1.2 	relating to taxation; authorizing Anoka County to impose a county deed and 
1.3 	mortgage tax; providing for use of the proceeds;proposing coding for new law 
1.4 	in Minnesota Statutes, chapter 383E.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [383E.235] ANOKA COUNTY DEED AND MORTGAGE TAX.
1.7 		Subdivision 1.Authority to impose; rate. (a) The governing body of Anoka 
1.8 	County may impose a mortgage registry and deed tax.
1.9 	(b) The rate of the mortgage registry tax equals .0001 of the principal.
1.10 	(c) The rate of the deed tax equals .0001 of the amount.
1.11 		Subd. 2.General law provisions apply. The taxes under this section apply to 
1.12 	the same base and must be imposed, collected, administered, and enforced in the same 
1.13 	manner as provided under chapter 287 for the state mortgage registry and deed taxes. 
1.14 	All the provisions of chapter 287 apply to these taxes, except the rate is as specified 
1.15 	in subdivision 1, the term "Anoka County" must be substituted for "the state," and the 
1.16 	revenue must be deposited as provided in subdivision 3.
1.17 		Subd. 3.Deposit of revenues. All revenues from the tax are for the use of the Anoka 
1.18 	County Board of Commissioners and must be deposited in the county's environmental 
1.19 	response fund under section 383E.236.
1.20 		Subd. 4.Expiration. The authority to impose the tax under this section expires 
1.21 	January 1, 2013.

1.22 	Sec. 2. [383E.236] ANOKA COUNTY ENVIRONMENTAL RESPONSE FUND.
2.1 		Subdivision 1.Creation. An environmental response fund is created for the purposes 
2.2 	specified in this section. The taxes imposed by section 383E.235 must be deposited in the 
2.3 	fund. The Board of County Commissioners shall administer the fund either as a county 
2.4 	board, a housing and redevelopment authority, or a regional rail authority.
2.5 		Subd. 2.Uses of fund. The fund created in subdivision 1 must be used for the 
2.6 	following purposes:
2.7 	(1) acquisition through purchase or condemnation of lands or property which are 
2.8 	polluted or contaminated with hazardous substances;
2.9 	(2) paying the costs associated with indemnifying or holding harmless the 
2.10 	entity taking title to lands or property from any liability arising out of the ownership, 
2.11 	remediation, or use of the land or property;
2.12 	(3) paying for the costs of remediating the acquired land or property;
2.13 	(4) paying the costs associated with remediating lands or property which are polluted 
2.14 	or contaminated with hazardous substances; or
2.15 	(5) paying for the costs associated with improving the property for economic 
2.16 	development, recreation, housing, transportation, or rail traffic.
2.17 		Subd. 3.Matching funds. In expending funds under this section, the county shall 
2.18 	seek matching funds from contamination cleanup funds administered by the commissioner 
2.19 	of the Department of Employment and Economic Development, the Metropolitan Council, 
2.20 	the federal government, the private sector, and any other source.
2.21 		Subd. 4.Bonds. The county may pledge the proceeds from the taxes imposed by 
2.22 	section 383E.235 to bonds issued under this section and Minnesota Statutes, chapters 
2.23 	398A, 462, 469, and 475. 
2.24 		Subd. 5.Land sales. Land or property acquired under this section may be resold 
2.25 	at fair market value. Proceeds from the sale of the land must be deposited in the 
2.26 	environmental response fund.
2.27 		Subd. 6.DOT assistance. The commissioner of transportation shall collaborate with 
2.28 	the county and any affected municipality by providing technical assistance and support in 
2.29 	cleaning up a contaminated site related to a trunk highway or railroad improvement.