2000 Minnesota Statutes

     298.25 Taxes additional to other taxes. 

    The taxes imposed under section 298.24 shall be in addition 
 to the occupation tax imposed upon the business of mining and 
 producing iron ore.  Except as herein otherwise provided, such 
 taxes shall be in lieu of all other taxes upon such taconite, 
 iron sulphides, and direct reduced ore or the lands in which 
 they are contained, or upon the mining or quarrying thereof, or 
 the production of concentrate or direct reduced ore therefrom, 
 or upon the concentrate or direct reduced ore produced, or upon 
 the machinery, equipment, tools, supplies and buildings used in 
 such mining, quarrying or production, or upon the lands occupied 
 by, or used in connection with, such mining, quarrying or 
 production facilities.  If electric or steam power for the 
 mining, transportation or concentration of such taconite, 
 concentrates or direct reduced ore produced therefrom is 
 generated in plants principally devoted to the generation of 
 power for such purposes, the plants in which such power is 
 generated and all machinery, equipment, tools, supplies, 
 transmission and distribution lines used in the generation and 
 distribution of such power, shall be considered to be machinery, 
 equipment, tools, supplies and buildings used in the mining, 
 quarrying, or production of taconite, taconite concentrates or 
 direct reduced ore within the meaning of this section.  If part 
 of the power generated in such a plant is used for purposes 
 other than the mining or concentration of taconite or direct 
 reduced ore or the transportation or loading of taconite, the 
 concentrates thereof or direct reduced ore, a proportionate 
 share of the value of such generating facilities, equal to the 
 proportion that the power used for such other purpose bears to 
 the generating capacity of the plant, shall be subject to the 
 general property tax in the same manner as other property; 
 provided, power generated in such a plant and exchanged for an 
 equivalent amount of power which is used for the mining, 
 transportation, or concentration of such taconite, concentrates 
 or direct reduced ore produced therefrom, shall be considered as 
 used for such purposes within the meaning of this section.  
 Nothing herein shall prevent the assessment and taxation of the 
 surface of reserve land containing taconite and not occupied by 
 such facilities or used in connection therewith at the value 
 thereof without regard to the taconite or iron sulphides 
 therein, nor the assessment and taxation of merchantable iron 
 ore or other minerals, or iron-bearing materials other than 
 taconite or iron sulphides in such lands in the manner provided 
 by law, nor the assessment and taxation of facilities used in 
 producing sulphur or sulphur products from iron sulphide 
 concentrates, or in refining such sulphur products, under the 
 general property tax laws.  Nothing herein shall except from 
 general taxation or from taxation as provided by other laws any 
 property used for residential or townsite purposes, including 
 utility services thereto. 

    HIST: 1941 c 375 s 3; 1947 c 93 s 3; 1955 c 729 s 1; 1957 c 
 363 s 1; 1961 c 450 s 1; Ex1971 c 31 art 30 s 2; 1977 c 423 art 
 10 s 13; 1987 c 268 art 9 s 38; 1995 c 264 art 7 s 4