1.1                          A bill for an act 
  1.2             relating to counties; adding to what is included in 
  1.3             the definition of capital improvement for certain 
  1.4             purposes; amending Minnesota Statutes 1999 Supplement, 
  1.5             section 373.40, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1999 Supplement, section 
  1.8   373.40, subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [DEFINITIONS.] For purposes of this 
  1.10  section, the following terms have the meanings given. 
  1.11     (a) "Bonds" means an obligation as defined under section 
  1.12  475.51. 
  1.13     (b) "Capital improvement" means acquisition or betterment 
  1.14  of public lands, development rights in the form of conservation 
  1.15  easements under chapter 84C, buildings, or other improvements 
  1.16  within the county for the purpose of a county courthouse, 
  1.17  administrative building, health or social service facility, 
  1.18  correctional facility, jail, law enforcement center, hospital, 
  1.19  morgue, library, park, qualified indoor ice arena, historical 
  1.20  society, museum, cultural and art center, and roads and 
  1.21  bridges.  An improvement must have an expected useful life of 
  1.22  five years or more to qualify. "Capital improvement" does not 
  1.23  include light rail transit or any activity related to it or a 
  1.24  recreation or sports facility building (such as, but not limited 
  1.25  to, a gymnasium, ice arena, racquet sports facility, swimming 
  2.1   pool, exercise room or health spa), unless the building is part 
  2.2   of an outdoor park facility and is incidental to the primary 
  2.3   purpose of outdoor recreation. 
  2.4      (c) "Commissioner" means the commissioner of trade and 
  2.5   economic development. 
  2.6      (d) "Metropolitan county" means a county located in the 
  2.7   seven-county metropolitan area as defined in section 473.121 or 
  2.8   a county with a population of 90,000 or more. 
  2.9      (e) "Population" means the population established by the 
  2.10  most recent of the following (determined as of the date the 
  2.11  resolution authorizing the bonds was adopted): 
  2.12     (1) the federal decennial census, 
  2.13     (2) a special census conducted under contract by the United 
  2.14  States Bureau of the Census, or 
  2.15     (3) a population estimate made either by the metropolitan 
  2.16  council or by the state demographer under section 4A.02. 
  2.17     (f) "Qualified indoor ice arena" means a facility that 
  2.18  meets the requirements of section 373.43. 
  2.19     (g) "Tax capacity" means total taxable market value, but 
  2.20  does not include captured market value.