1.1 	A bill for an act
1.2 	relating to taxation; local government aid; providing aid penalty forgiveness for 
1.3 	certain cities; appropriating money.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. 2014 AID PENALTY FORGIVENESS.
 1.6 	(a) Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the cities of 
1.7 	Dundee, Jeffers, and Woodstock shall receive all of their calendar year 2014 aid payment 
1.8 	that was withheld under Minnesota Statutes, section 477A.017, subdivision 3, provided that 
1.9 	the state auditor certifies to the commissioner of revenue that the city complied with all 
1.10 	reporting requirements under Minnesota Statutes, section 477A.017, subdivision 3, for 
1.11 	calendar years 2013 and 2014 by June 1, 2015.
1.12 	(b) The commissioner of revenue shall make payment to each city no later than July 20, 
1.13 	2017. Up to $101,570 in fiscal year 2018 is appropriated from the general fund to the 
1.14 	commissioner of revenue to make the payments under this section.

1.15 	EFFECTIVE DATE. This section is effective the day following final enactment.