2005 Minnesota Statutes

CHAPTER 270. Department of revenue

  270.01 Repealed, 2005 c 151 art 1 s 117 

  270.02 Repealed, 2005 c 151 art 1 s 117 

  270.021 Repealed, 2005 c 151 art 1 s 117 

  270.022 Repealed, 2005 c 151 art 1 s 117 

  270.03 Repealed, 1943 c 160 s 1 

  270.04 Repealed, 2005 c 151 art 1 s 117 

  270.05 Repealed, 2005 c 151 art 1 s 117 

  270.051 Repealed, 1984 c 502 art 14 s 20 

  270.052 Repealed, 2005 c 151 art 1 s 117 

  270.058 Repealed, 2005 c 151 art 1 s 117 

  270.059 Repealed, 2005 c 151 art 1 s 117 

  270.06 Repealed, 2005 c 151 art 1 s 117 

  270.0601 Repealed, 2005 c 151 art 1 s 117 

  270.0602 Repealed, 2005 c 151 art 1 s 117 

  270.0603 Repealed, 2005 c 151 art 1 s 117 

    270.0604 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

    Subd. 6. Repealed, 1994 c 510 art 1 s 13 

  270.0605 Repealed, 2005 c 151 art 1 s 117 

  270.061 Repealed, 2005 c 151 art 1 s 117 

  270.062 Repealed, 2005 c 151 art 1 s 117 

  270.063 Repealed, 2005 c 151 art 1 s 117 

  270.064 Repealed, 2005 c 151 art 1 s 117 

  270.065 Repealed, 2005 c 151 art 1 s 117 

  270.066 Repealed, 2005 c 151 art 1 s 117 

  270.0665 Repealed, 2005 c 151 art 1 s 117 

  270.067 Repealed, 2005 c 151 art 1 s 117 

  270.068 Repealed, 2005 c 151 art 1 s 117 

  270.0681 Repealed, 2005 c 151 art 1 s 117 

  270.0682 Repealed, 2005 c 151 art 1 s 117 

  270.069 Repealed, 2005 c 151 art 1 s 117 

  270.07 Repealed, 2005 c 151 art 1 s 117 

     270.071 Definitions. 

    Subdivision 1.    Applicability.  The following words 
 and phrases, when used in sections 270.071 to 270.079, unless 
 the context clearly indicates otherwise, shall have the meanings 
 ascribed to them in this section.  

    Subd. 2.    Air commerce.  (a) "Air commerce" means the 
 transportation by aircraft of persons or property for hire in 
 interstate, intrastate, or international transportation on 
 regularly scheduled flights or on intermittent or irregularly 
 timed flights by airline companies. 

    (b) "Air commerce" includes but is not limited to an 
 intermittent or irregularly timed flight, a flight arranged at 
 the convenience of an airline and the person contracting for the 
 transportation, or a charter flight.  It includes any airline 
 company making three or more flights in or out of Minnesota 
 during a calendar year. 

    (c) "Air commerce" does not include casual transportation 
 for hire by aircraft commonly owned and used for private 
 airflight purposes if the person furnishing the transportation 
 does not hold out to be engaged regularly in transportation for 
 hire. 

    Subd. 3.    Aircraft.  "Aircraft" means any contrivance 
 now known or hereafter invented, used or designed for navigation 
 of or flight in the air.  

    Subd. 4.    Airline company.  "Airline company" means 
 any person who undertakes, directly or indirectly, to engage in 
 the business of air commerce.  

    Subd. 5.    Commissioner.  "Commissioner" means state 
 commissioner of revenue. 

    Subd. 6.    Equated plane hours.  "Equated plane hours" 
 means hours spent by aircraft in flight weighted according to 
 the cargo capacity of each aircraft. 

    Subd. 7.    Flight property.  "Flight property" means 
 all aircraft and flight equipment used in connection therewith, 
 including spare flight equipment.  

    Subd. 8.    Person.  "Person" means any individual, 
 corporation, firm, copartnership, company, or association, and 
 includes any guardian, trustee, executor, administrator, 
 receiver, conservator, or any person acting in any fiduciary 
 capacity therefor.  

    Subd. 9.    Small or medium sized community.  "Small or 
 medium sized community" means a home rule charter or statutory 
 city or town in Minnesota with a population of 100,000 or fewer 
 that is not located in Anoka, Carver, Dakota, Hennepin, Ramsey, 
 Scott, or Washington Counties. 

    HIST: 1945 c 418 s 1; 1953 c 672 s 1; 1973 c 582 s 3; 1976 c 
 334 s 2; 1986 c 444; 1987 c 268 art 14 s 8; 1989 c 277 art 2 s 
 8; 1993 c 375 art 3 s 2 

     270.072 Taxation and assessment of flight property. 

    Subdivision 1.    Tax on real estate.  All real 
 property of an airline company and all personal property thereof 
 except flight property shall be taxed as otherwise provided by 
 law. 

    Subd. 2.    Assessment of flight property.  The flight 
 property of all airline companies operating in Minnesota shall 
 be assessed and appraised annually by the commissioner with 
 reference to its value on January 2 of the assessment year in 
 the manner prescribed by sections 270.071 to 270.079.  Aircraft 
 with a gross weight of less than 30,000 pounds and used on 
 intermittent or irregularly timed flights shall be excluded from 
 the provisions of sections 270.071 to 270.079. 

    Subd. 3.    Report by airline company.  Every airline 
 company engaged in air commerce in this state shall file with 
 the commissioner on or before the time fixed by the commissioner 
 a report under oath setting forth specifically the information 
 prescribed by the commissioner to enable the commissioner to 
 make the assessment required in sections 270.071 to 270.079, 
 unless the commissioner determines that the airline company or 
 person should be excluded from filing because its activities do 
 not constitute air commerce as defined herein.  A penalty of 
 five percent of the tax being assessed is imposed on a late 
 filing of the annual report.  If the report is not filed within 
 30 days, an additional penalty of five percent of the assessed 
 tax is imposed for each additional 30 days or fraction of 30 
 days until the return is filed.  The penalty imposed under this 
 section must not exceed the lesser of $25,000 or 25 percent of 
 the assessed tax. 

    Subd. 4.    Extension of time.  The commissioner for 
 good cause may extend for not to exceed 30 days the time for 
 making a report. 

    Subd. 5. Repealed, 2000 c 490 art 5 s 40 

    Subd. 6.    Airflight property tax lien.  The tax 
 imposed under sections 270.071 to 270.079 is a lien on all real 
 and personal property within this state of the airline company 
 in whose name the property is assessed.  For purposes of 
 sections 270C.62 and 270C.63, the date of assessment for the tax 
 imposed under sections 270.071 to 270.079 is January 2 of each 
 year for the taxes payable in the following year.  

    HIST: 1945 c 418 s 2,3,7,10; 1976 c 334 s 3,4; 1986 c 444; 
 1989 c 277 art 2 s 9,10; 1993 c 375 art 3 s 3; 2000 c 490 art 5 
 s 1,2; 2005 c 151 art 2 s 17 

     270.073 Examinations and investigations. 

    Subdivision 1.    Powers of commissioner.  For the 
 purpose of determining the correctness of any statement, the 
 commissioner shall have the power to examine or cause to be 
 examined any books, papers, records, or memoranda relevant to 
 the determination of the net tax capacity of flight property as 
 herein provided, including the airline company's retained copy 
 of any return or statement made to the United States of America 
 or any state for any year, whether such books, papers, records, 
 or memoranda are the property of or in the possession of the 
 airline company or any other person.  The commissioner shall 
 have the right to inspect the originals of such reports with or 
 without obtaining copies from the company.  The commissioner 
 shall have further power to require the attendance of any 
 airline company or other person having knowledge or information 
 in the premises, to compel the production of books, papers, 
 records, or memoranda by persons so required to attend, to take 
 testimony on matters material to such determination and to 
 administer oaths or affirmations.  

    Subd. 2.    Appointments of others; powers of subpoena.  
 For the purpose of making such examinations, the commissioner 
 may appoint such persons as the commissioner may deem 
 necessary.  Such persons shall have the rights and powers with 
 reference to the examining of books, papers, records, or 
 memoranda, and with reference to the subpoenaing of witnesses, 
 administering of oaths and affirmations, and taking of 
 testimony, which are conferred upon the commissioner hereby.  
 The court administrator of any court of record, upon demand of 
 any such person, shall issue a subpoena for the attendance of 
 any witness or the production of any books, papers, records, or 
 memoranda before such person.  The commissioner may also issue 
 subpoenas for the appearance of witnesses before the 
 commissioner or before such persons.  Disobedience of subpoenas 
 so issued shall be punished by the district court of the 
 district in which the subpoena is issued as for a contempt of 
 the district court.  

    Subd. 3.    Assessment on available information.  If any 
 airline company shall refuse or neglect to make the statement 
 required by this section to the commissioner, or shall refuse or 
 neglect to permit an inspection and examination of its property, 
 its records, books, accounts or other papers when requested by 
 the commissioner, or shall refuse or neglect to appear before 
 the commissioner or a person appointed under subdivision 2 when 
 required so to do, the commissioner shall assess the tax 
 provided for by sections 270.071 to 270.079 against the airline 
 company according to the commissioner's best judgment on 
 available information, and such airline company shall be 
 estopped to question or impeach the action or determination of 
 the commissioner, except upon proof of fraud on the part of the 
 commissioner; and the commissioner may add to the assessment a 
 penalty not exceeding ten percent of the assessment.  

    HIST: 1945 c 418 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1988 
 c 719 art 5 s 84; 1989 c 329 art 13 s 20 

     270.074 Valuation of flight property; methods of 
  apportionment; ratio of tax. 

    Subdivision 1.    Valuation.  The commissioner shall 
 determine the market valuation of all flight property operated 
 or used by every airline company in air commerce in this state.  
 The valuation apportioned to this state of such flight property 
 shall be the proportion of the total valuation thereof 
 determined on the basis of the total of the following 
 percentages: 

    (1) 33-1/3 percent of the percentage which the total 
 tonnage of passengers, express and freight first received by the 
 airline company in this state during the preceding calendar year 
 plus the total tonnage of passengers, express and freight 
 finally discharged by it within this state during the preceding 
 calendar year is of the total of such tonnage first received by 
 the airline company or finally discharged by it, within and 
 without this state during the preceding calendar year. 

    (2) 33-1/3 percent of the percentage which, in equated 
 plane hours, the total time of all aircraft of the airline 
 company in flight in this state during the preceding calendar 
 year, is of the total of such time in flight within and without 
 this state during the preceding calendar year.  

    (3) 33-1/3 percent of the percentage which the number of 
 revenue ton miles of passengers, mail, express and freight flown 
 by the airline company within this state during the preceding 
 calendar year is of the total number of such miles flown by it 
 within and without this state during the preceding calendar year.

    Subd. 2.    Other apportionment methods.  The method 
 prescribed by subdivision 1 shall be presumed to determine 
 fairly and correctly the value of the flight property of an 
 airline allocable to this state.  Any airline aggrieved by the 
 valuation of the flight property or the application to its case 
 of the apportionment methods prescribed by subdivision 1, may 
 petition the commissioner for determination of the valuation or 
 the apportionment thereof to this state by the use of some other 
 method.  Thereupon, if the commissioner finds that the 
 application of the methods prescribed by subdivision 1 will be 
 unjust to the airline, the commissioner may allow the use of the 
 methods so petitioned for by the airline, or may determine the 
 valuation or apportionment thereof by other methods if satisfied 
 that such other methods will fairly reflect such valuation or 
 apportionment thereof.  

    Subd. 3.    Tax capacity.  (a) The flight property of 
 every airline company shall have a tax capacity of 70 percent of 
 the value thereof apportioned to this state under subdivision 1, 
 except that quiet aircraft shall have a tax capacity of 40 
 percent of the value determined under subdivision 1.  Quiet 
 aircraft shall include turboprops and aircraft defined as stage 
 III by the Federal Aeronautics Administration.  If, in the 
 opinion of the commissioner, other aircraft may be qualified as 
 quiet aircraft, the commissioner may adopt rules providing 
 additional qualifications.  

    (b) The flight property of an airline company that owns or 
 leases aircraft the majority of which are turboprops, and which 
 provides, during six months or more of the year that taxes are 
 levied, scheduled passenger service to three or more airports 
 inside or outside of this state that serve small or medium sized 
 communities, shall be assessed at 50 percent of the assessment 
 percentage otherwise set by paragraph (a). 

    HIST: 1945 c 418 s 5; 1953 c 672 s 2,3; 1971 c 427 s 15; 1986 
 c 444; 1987 c 268 art 14 s 9; 1988 c 719 art 5 s 84 

     270.075 Tax levy. 

    Subdivision 1.    Rate of tax.  The commissioner shall 
 determine the rate of tax to be levied and collected against the 
 net tax capacity as determined pursuant to section 270.074, 
 subdivision 2, to generate revenues sufficient to fund the 
 airflight property tax portion of each year's state airport fund 
 appropriation, as certified to the commissioner by the 
 commissioner of transportation.  The property tax portion of the 
 state airport fund appropriation is the difference between the 
 total fund appropriation and the estimated total fund revenues 
 from other sources for the state fiscal year in which the tax is 
 payable.  If a levy amount has not been certified by September 1 
 of a levy year, the commissioner shall use the last previous 
 certified amount to determine the rate of tax. 

    Subd. 2.    Notice of taxes; payment.  As soon as 
 practicable and not later than December 1 next following the 
 levy of the tax, the commissioner shall give actual notice to 
 the airline company of the net tax capacity and of the tax.  The 
 taxes imposed under sections 270.071 to 270.079 shall become due 
 and payable on January 1 following the levy thereof.  If any tax 
 is not paid on the due date or, if an appeal is made pursuant to 
 section 270.076, within 60 days after notice of an increased 
 tax, a late payment penalty of five percent of the unpaid tax 
 shall be assessed.  If the tax remains unpaid for more than 30 
 days, an additional penalty of five percent of the unpaid tax is 
 imposed for each additional 30 days or fraction of 30 days that 
 the tax remains unpaid.  The penalty imposed under this section 
 must not exceed the lesser of $25,000 or 25 percent of the 
 unpaid tax.  The unpaid tax and penalty shall bear interest at 
 the rate specified in section 270C.40 from the time such tax 
 should have been paid until paid.  All interest and penalties 
 shall be added to the tax and collected as a part thereof. 

    Subd. 3. Repealed, 2000 c 490 art 5 s 40 

    Subd. 4. Repealed, 2000 c 490 art 5 s 40 

    HIST: 1945 c 418 s 6; Ex1971 c 31 art 10 s 1; 1975 c 377 s 3; 
 1976 c 2 s 92; 1978 c 767 s 4; 1987 c 268 art 14 s 10; 1987 c 
 384 art 3 s 9; 1988 c 719 art 5 s 84; art 6 s 1; 1989 c 277 art 
 2 s 11; 1989 c 329 art 13 s 20; 1992 c 511 art 4 s 2; 2005 c 151 
 art 2 s 17 

     270.076 Appeal. 

    Subdivision 1.    Appeal.  Any airline company against 
 which a tax has been imposed under sections 270.071 to 270.079 
 shall have the right to appeal within 60 days from the date of 
 notice of the levy of the tax to the Tax Court in the manner 
 provided by law. 

    Subd. 2.    Payment of tax under appeal.  In case of 
 appeal from the assessment and levy of the tax, the airline 
 company shall currently pay when due 90 percent of the tax 
 unless the payment is waived or otherwise adjusted by an order 
 of the court.  If the final determination of the litigation 
 should result in sustaining the assessment and levy or in the 
 finding that the amount paid by the airline company is 
 insufficient, the difference between the amount paid and the 
 amount which should have been paid shall be decreed delinquent 
 taxes subject to interest, as hereinabove provided.  If the 
 final determination of the Tax Court or the Supreme Court shall 
 result in increasing any assessment above that which was made 
 final by the order of the commissioner from which the appeal is 
 taken, then the taxes on such increased assessment shall be 
 delinquent 30 days after notice of the amount of the increased 
 tax shall have been given to the airline company by the 
 commissioner. 

    HIST: 1945 c 418 s 8; 1965 c 698 s 3; 1975 c 377 s 4; 1976 c 
 134 s 78; 1977 c 307 s 29; 1978 c 767 s 5; 1985 c 300 s 1 

     270.077 Taxes credited to state airports fund. 

    All taxes levied under sections 270.071 to 270.079 must be 
 credited to the state airports fund created in section 360.017. 

    HIST: 1945 c 418 s 9; 1976 c 166 s 7; 1998 c 403 s 24 

     270.078 Not to conflict with federal law. 

    Subdivision 1.    Conformance to federal law.  If any 
 provision of sections 270.071 to 270.079 is contrary to any 
 provision of any law of the United States of America, 
 hereinafter enacted, providing for or relating to the ad valorem 
 taxation by a state of aircraft or flying equipment of an 
 airline company, such provision shall be of no effect and the 
 commissioner is authorized and directed to prescribe by rule 
 such provisions as may be necessary to make sections 270.071 to 
 270.079 conform to the federal act and to effectuate the 
 purposes of sections 270.071 to 270.079, provided such rules do 
 not prescribe a rate of taxation higher than that provided in 
 section 270.075 or a net tax capacity based on a percentage 
 higher than that provided in section 270.074, subdivision 2.  

    Subd. 2.    Federal act; attorney general certification. 
  No provision of any law of the United States of America 
 providing for or relating to the ad valorem taxation by a state 
 of aircraft or flying equipment of an airline company shall be 
 effective for the purposes of subdivision 1 until the attorney 
 general of Minnesota shall have certified to the commissioner 
 that in the attorney general's opinion such federal act is a 
 valid exercise of federal authority under the Constitution of 
 the United States.  

    Subd. 3.    Applicability.  The provisions of this 
 section shall not affect the validity of any tax imposed under 
 sections 270.071 to 270.079 prior to the effective date of such 
 federal law.  

    HIST: 1945 c 418 s 11; 1985 c 248 s 70; 1986 c 444; 1988 c 719 
 art 5 s 84; 1989 c 329 art 13 s 20 

     270.079 Reciprocal arrangement with other states.  

    The commissioner may enter into an agreement with the 
 commissioner or other tax officials of another state for the 
 interpretation and administration of the acts of their several 
 states providing for the taxation of flight property of airline 
 companies for the purpose of promoting uniformity of taxation of 
 such companies thereunder.  

    HIST: 1945 c 418 s 12 

  270.08 Repealed, 1990 c 480 art 2 s 18 

  270.083 Repealed, 2000 c 490 art 10 s 22 

  270.084 Repealed, 2005 c 151 art 1 s 117 

  270.09 Repealed, 2005 c 151 art 1 s 117 

    270.10 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 1a. Repealed, 2005 c 151 art 1 s 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 1998 c 371 s 21 

    Subd. 4. Repealed, 1990 c 480 art 2 s 18 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

  270.101 Repealed, 2005 c 151 art 1 s 117 

  270.102 Repealed, 2005 c 151 art 1 s 117 

     270.11 Powers; meetings. 

    Subdivision 1.    To act as State Board of Equalization. 
  The commissioner of revenue shall have and exercise all the 
 rights, powers and authority by law vested in the State Board of 
 Equalization, which board of equalization is hereby continued, 
 with full power and authority to review, modify, and revise all 
 of the acts and proceedings of the commissioner in so far as 
 they relate to the equalization and valuation of property 
 assessed for taxation, as prescribed by section 270.12. 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

    Subd. 6. Repealed, 2005 c 151 art 1 s 117 

    Subd. 7. Repealed, 2005 c 151 art 1 s 117 

    HIST: (2365) 1907 c 408 s 12; 1909 c 294 s 1,5; 1971 c 564 s 
 1,2; 1973 c 582 s 3; 1974 c 521 s 28; 1975 c 46 s 2; 1975 c 339 
 s 2; 1977 c 434 s 1; 1980 c 437 s 1; 1Sp1981 c 1 art 8 s 1; 1982 
 c 424 s 130; 1985 c 300 s 2; 1986 c 444; 1987 c 268 art 7 s 
 18,19; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 
 1 art 9 s 8; 1991 c 291 art 12 s 2 

     270.12 State Board of Equalization; duties. 

    Subdivision 1.    Commissioner of revenue constitutes 
 board.  The commissioner of revenue shall constitute the State 
 Board of Equalization.  The board may adjourn from day to day 
 and employ necessary clerical assistance. 

    Subd. 2.    Meeting dates; duties.  The board shall meet 
 annually between April 15 and June 30 at the office of the 
 commissioner of revenue and examine and compare the returns of 
 the assessment of the property in the several counties, and 
 equalize the same so that all the taxable property in the state 
 shall be assessed at its market value, subject to the following 
 rules: 

    (1) The board shall add to the aggregate valuation of the 
 real property of every county, which the board believes to be 
 valued below its market value in money, such percent as will 
 bring the same to its market value in money; 

    (2) The board shall deduct from the aggregate valuation of 
 the real property of every county, which the board believes to 
 be valued above its market value in money, such percent as will 
 reduce the same to its market value in money; 

    (3) If the board believes the valuation for a part of a 
 class determined by a range of market value under clause (8) or 
 otherwise, a class, or classes of the real property of any town 
 or district in any county, or the valuation for a part of a 
 class, a class, or classes of the real property of any county 
 not in towns or cities, should be raised or reduced, without 
 raising or reducing the other real property of such county, or 
 without raising or reducing it in the same ratio, the board may 
 add to, or take from, the valuation of a part of a class, a 
 class, or classes in any one or more of such towns or cities, or 
 of the property not in towns or cities, such percent as the 
 board believes will raise or reduce the same to its market value 
 in money; 

    (4) The board shall add to the aggregate valuation of any 
 part of a class, a class, or classes of personal property of any 
 county, town, or city, which the board believes to be valued 
 below the market value thereof, such percent as will raise the 
 same to its market value in money; 

    (5) The board shall take from the aggregate valuation of 
 any part of a class, a class, or classes of personal property in 
 any county, town or city, which the board believes to be valued 
 above the market value thereof, such percent as will reduce the 
 same to its market value in money; 

    (6) The board shall not reduce the aggregate valuation of 
 all the property of the state, as returned by the several county 
 auditors, more than one percent on the whole valuation thereof; 

    (7) When it would be of assistance in equalizing values the 
 board may require any county auditor to furnish statements 
 showing assessments of real and personal property of any 
 individuals, firms, or corporations within the county.  The 
 board shall consider and equalize such assessments and may 
 increase the assessment of individuals, firms, or corporations 
 above the amount returned by the county board of equalization 
 when it shall appear to be undervalued, first giving notice to 
 such persons of the intention of the board so to do, which 
 notice shall fix a time and place of hearing.  The board shall 
 not decrease any such assessment below the valuation placed by 
 the county board of equalization; 

    (8) In equalizing values pursuant to this section, the 
 board shall utilize a 12-month assessment/sales ratio study 
 conducted by the Department of Revenue containing only sales 
 that are filed in the county auditor's office under section 
 272.115, by November 1 of the previous year and that occurred 
 between October 1 of the year immediately preceding the previous 
 year and September 30 of the previous year.  

    The assessment/sales ratio study may separate the values of 
 residential property into market value categories.  The board 
 may adjust the market value categories and the number of 
 categories as necessary to create an adequate sample size for 
 each market value category.  The board may determine the 
 adequate sample size.  To the extent practicable, the 
 methodology used in preparing the assessment/sales ratio study 
 must be consistent with the most recent Standard on Assessment 
 Sales Ratio Studies published by the Assessment Standards 
 Committee of the International Association of Assessing 
 Officers.  The board may determine the geographic area used in 
 preparing the study to accurately equalize values.  A sales 
 ratio study separating residential property into market value 
 categories may not be used as the basis for a petition under 
 chapter 278. 

    The sales prices used in the study must be discounted for 
 terms of financing.  The board shall use the median ratio as the 
 statistical measure of the level of assessment for any 
 particular category of property; and 

    (9) The board shall receive from each county the estimated 
 market values on the assessment date falling within the study 
 period for all parcels by magnetic tape or other medium as 
 prescribed by the commissioner of revenue. 

    Subd. 3.    Jurisdictions in two or more counties.  When 
 a taxing jurisdiction lies in two or more counties, if the sales 
 ratio studies prepared by the Department of Revenue show that 
 the average levels of assessment in the several portions of the 
 taxing jurisdictions in the different counties differ by more 
 than five percent, the board may order the apportionment of the 
 levy.  When the sales ratio studies prepared by the Department 
 of Revenue show that the average levels of assessment in the 
 several portions of the taxing jurisdictions in the different 
 counties differ by more than ten percent, the board shall order 
 the apportionment of the levy unless (a) the proportion of total 
 adjusted gross tax capacity in one of the counties is less than 
 ten percent of the total adjusted gross tax capacity in the 
 taxing jurisdiction and the average level of assessment in that 
 portion of the taxing jurisdiction is the level which differs by 
 more than five percent from the assessment level in any one of 
 the other portions of the taxing jurisdiction; (b) significant 
 changes have been made in the level of assessment in the taxing 
 jurisdiction which have not been reflected in the sales ratio 
 study, and those changes alter the assessment levels in the 
 portions of the taxing jurisdiction so that the assessment level 
 now differs by five percent or less; or (c) commercial, 
 industrial, mineral, or public utility property predominates in 
 one county within the taxing jurisdiction and another class of 
 property predominates in another county within that same taxing 
 jurisdiction.  If one or more of these factors are present, the 
 board may order the apportionment of the levy.  

    Notwithstanding any other provision, the levy for the 
 Metropolitan Mosquito Control District, Metropolitan Council, 
 metropolitan transit district, and metropolitan transit area 
 must be apportioned without regard to the percentage difference. 

    If, pursuant to this subdivision, the board apportions the 
 levy, then that levy apportionment among the portions in the 
 different counties shall be made in the same proportion as the 
 adjusted gross tax capacity as determined by the commissioner in 
 each portion is to the total adjusted gross tax capacity of the 
 taxing jurisdiction. 

    For the purposes of this section, the average level of 
 assessment in a taxing jurisdiction or portion thereof shall be 
 the aggregate assessment sales ratio.  Gross tax capacities as 
 determined by the commissioner shall be the gross tax capacities 
 as determined for the year preceding the year in which the levy 
 to be apportioned is levied. 

    Actions pursuant to this subdivision shall be commenced 
 subsequent to the annual meeting on April 15 of the State Board 
 of Equalization, but notice of the action shall be given to the 
 affected jurisdiction and the appropriate county auditors by the 
 following June 30. 

    Apportionment of a levy pursuant to this subdivision shall 
 be considered as a remedy to be taken after equalization 
 pursuant to subdivision 2, and when equalization within the 
 jurisdiction would disturb equalization within other 
 jurisdictions of which the several portions of the jurisdiction 
 in question are a part. 

    Subd. 4.    Public utility property.  For purposes of 
 equalization only, public utility personal property shall be 
 treated as a separate class of property notwithstanding the fact 
 that its class rate is the same as commercial-industrial 
 property. 

    Subd. 5.    Equalization orders.  The Board of 
 Equalization may, pursuant to its responsibilities under 
 subdivisions 2 and 3, issue orders to ensure that the results of 
 local and county boards of equalization are consistent with the 
 objective of state equalization.  The board may issue, at its 
 discretion, a supplemental order to amend, supersede, or correct 
 a prior order of the board or an order of a local or county 
 board.  The supplemental order must be issued within 60 days of 
 the order to be changed.  The board may issue to a local or 
 county board of equalization, within ten business days of the 
 receipt of minutes of a local or county board of equalization, 
 an order explaining the action that the state board believes 
 will be necessary to effect the objective of state equalization. 

    HIST: (2366) RL s 863; 1971 c 564 s 3; 1973 c 123 art 5 s 7; 
 1973 c 582 s 3; 1975 c 295 s 1; 1975 c 339 s 8; 1978 c 766 s 1; 
 1980 c 616 s 10; 1983 c 222 s 3; 1985 c 300 s 3; 1Sp1986 c 1 art 
 4 s 10; 1987 c 268 art 7 s 20,21; 1988 c 719 art 5 s 84; 1989 c 
 277 art 2 s 12; 1989 c 329 art 15 s 20; 1Sp1989 c 1 art 2 s 11; 
 art 3 s 1; art 9 s 9,10; 1991 c 291 art 1 s 7; art 12 s 3; 1994 
 c 416 art 1 s 7 

  270.13 Repealed, 2005 c 151 art 1 s 117 

  270.14 Repealed, 2005 c 151 art 1 s 117 

  270.15 Repealed, 2005 c 151 art 1 s 117 

  270.16 Repealed, 2005 c 151 art 1 s 117 

  270.17 Repealed, 2005 c 151 art 1 s 117 

  270.18 Repealed, 2005 c 151 art 1 s 117 

  270.185 Repealed, 1992 c 513 art 4 s 60 

  270.19 Repealed, 2005 c 151 art 1 s 117 

  270.20 Repealed, 2005 c 151 art 1 s 117 

  270.21 Repealed, 2005 c 151 art 1 s 117 

  270.22 Repealed, 2005 c 151 art 1 s 117 

  270.23 Repealed, 2005 c 151 art 1 s 117 

  270.24 Repealed, 2005 c 151 art 1 s 117 

  270.25 Repealed, 2005 c 151 art 1 s 117 

  270.26 Repealed, 2005 c 151 art 1 s 117 

  270.27 Repealed, 2005 c 151 art 1 s 117 

  270.271 Repealed, 2005 c 151 art 1 s 117 

  270.272 Repealed, 2005 c 151 art 1 s 117 

  270.273 Repealed, 2005 c 151 art 1 s 117 

  270.274 Repealed, 2005 c 151 art 1 s 117 

  270.275 Repealed, 2005 c 151 art 1 s 117 

  270.276 Repealed, 2005 c 151 art 1 s 117 

  270.277 Repealed, 2005 c 151 art 1 s 117 

  270.278 Repealed, 2005 c 151 art 1 s 117 

  270.30 Repealed, 2005 c 151 art 1 s 117 

  270.31 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.32 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.33 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.34 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.35 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.36 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.37 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.38 Repealed, 1Sp2001 c 5 art 8 s 17 

  270.39 Repealed, 1Sp2001 c 5 art 8 s 17 

STATE BOARD OF ASSESSORS

     270.41 Board of Assessors. 

    Subdivision 1.    Creation; purpose; powers.  A Board of 
 Assessors is created.  The board shall establish, conduct, 
 review, supervise, coordinate, and approve courses in assessment 
 practices, and establish criteria for determining assessor's 
 qualifications.  The board shall also consider other matters 
 relating to assessment administration brought before it by the 
 commissioner of revenue.  The board may grant, renew, suspend, 
 or revoke an assessor's license.  

    Subd. 2.    Members.  The board shall consist of nine 
 members, who shall be appointed by the commissioner of revenue, 
 in the manner provided herein.  The members shall include:  

    (1) two from the Department of Revenue; 

    (2) two county assessors; 

    (3) two assessors who are not county assessors, one of whom 
 shall be a township assessor; 

    (4) one from the private appraisal field holding a 
 professional appraisal designation; and 

    (5) two public members as defined by section 214.02. 

    The appointment provided in clauses (2) and (3) may be made 
 from two lists of not less than three names each, one submitted 
 to the commissioner of revenue by the Minnesota Association of 
 Assessing Officers or its successor organization containing 
 recommendations for the appointment of appointees described in 
 clause (2), and one by the Minnesota Association of Assessors, 
 Inc. or its successor organization containing recommendations 
 for the appointees described in clause (3).  The lists must be 
 submitted 30 days before the commencement of the term.  In the 
 case of a vacancy, a new list shall be furnished to the 
 commissioner by the respective organization immediately.  A 
 member of the board who is no longer engaged in the capacity 
 listed above is disqualified from membership in the board. 

    The board shall annually elect a chair and a secretary of 
 the board. 

    Subd. 3.    Licenses; refusal or revocation.  The board 
 may refuse to grant or renew, or may suspend or revoke, a 
 license of an applicant or licensee for any of the following 
 causes or acts: 

    (1) failure to complete required training; 

    (2) inefficiency or neglect of duty; 

    (3) "unprofessional conduct" which means knowingly 
 neglecting to perform a duty required by law, or violation of 
 the laws of this state relating to the assessment of property or 
 unlawfully exempting property or knowingly and intentionally 
 listing property on the tax list at substantially less than its 
 market value or the level required by law in order to gain favor 
 or benefit, or knowingly and intentionally misclassifying 
 property in order to gain favor or benefit; 

    (4) conviction of a crime involving moral turpitude; or 

    (5) any other cause or act that in the board's opinion 
 warrants a refusal to issue or suspension or revocation of a 
 license. 

    Subd. 4.    Rules.  The Board of Assessors may adopt 
 rules under chapter 14, defining or interpreting grounds for 
 refusing to grant or renew, and for suspending or revoking a 
 license under this section.  An action of the Board of Assessors 
 in refusing to grant or renew a license or in suspending or 
 revoking a license is subject to review in accordance with 
 chapter 14.  

    Subd. 5.    Prohibited activity.  An assessor, deputy 
 assessor, assistant assessor, appraiser, or other person 
 employed by an assessment jurisdiction or contracting with an 
 assessment jurisdiction for the purpose of valuing or 
 classifying property for property tax purposes is prohibited 
 from making appraisals or analyses, accepting an appraisal 
 assignment, or preparing an appraisal report as defined in 
 section 82B.02, subdivisions 2 to 5, on any property within the 
 assessment jurisdiction where the individual is employed or 
 performing the duties of the assessor under contract.  Violation 
 of this prohibition shall result in immediate revocation of the 
 individual's license to assess property for property tax 
 purposes.  This prohibition must not be construed to prohibit an 
 individual from carrying out any duties required for the proper 
 assessment of property for property tax purposes.  If a formal 
 resolution has been adopted by the governing body of a 
 governmental unit, which specifies the purposes for which such 
 work will be done, this prohibition does not apply to appraisal 
 activities undertaken on behalf of and at the request of the 
 governmental unit that has employed or contracted with the 
 individual.  The resolution may only allow appraisal activities 
 which are related to condemnations, right-of-way acquisitions, 
 or special assessments. 

    HIST: Ex1971 c 31 art 25 s 1; 1973 c 582 s 3; 1975 c 136 s 52; 
 1976 c 222 s 132; 1985 c 285 s 46; 1986 c 444; 1988 c 719 art 7 
 s 2; 1993 c 375 art 3 s 4; 1994 c 510 art 1 s 4 

     270.42 Membership. 

    Membership terms, compensation of members, removal of 
 members, the filling of membership vacancies, and fiscal year 
 and reporting requirements shall be as provided in sections 
 214.07 to 214.09.  The provision of staff, administrative 
 services and office space; the review and processing of 
 complaints; the setting of board fees; and other provisions 
 relating to board operations shall be as provided in chapter 214.

    HIST: Ex1971 c 31 art 25 s 2; 1975 c 136 s 53; 1976 c 222 s 
 133; 1991 c 199 art 1 s 49 

     270.43 Compensation and expenses.  

    Members of the board shall receive no compensation but 
 shall be entitled to actual expenses for the performance of 
 their duties.  

    HIST: Ex1971 c 31 art 25 s 3 

     270.44 Charges for courses, examinations or materials. 

    The board shall charge the following fees: 

    (1) $105 for a senior accredited Minnesota assessor 
 license; 

    (2) $80 for an accredited Minnesota assessor license; 

    (3) $65 for a certified Minnesota assessor specialist 
 license; 

    (4) $55 for a certified Minnesota assessor license; 

    (5) $50 for a course challenge examination; 

    (6) $35 for grading a form appraisal; 

    (7) $60 for grading a narrative appraisal; 

    (8) $30 for a reinstatement fee; 

    (9) $25 for a record retention fee; 

    (10) $20 for an educational transcript; and 

    (11) $30 for all retests of board-sponsored educational 
 courses.  

    HIST: Ex1971 c 31 art 25 s 4; 1Sp2003 c 1 art 2 s 79 

     270.45 Disposition of fees. 

    All fees so established and collected shall be paid to the 
 commissioner of finance for deposit in the general fund.  The 
 expenses of carrying out the provisions of sections 270.41 to 
 270.53 shall be paid from appropriations made to the Board of 
 Assessors. 

    HIST: Ex1971 c 31 art 25 s 5; 1973 c 582 s 3; 1975 c 136 s 54; 2003 
 c 112 art 2 s 50 

     270.46 Training courses, establishment; other courses, 
  regulation.  

    The board shall establish training courses on assessment 
 practices and shall review and approve courses on assessment 
 practices offered by schools, colleges and universities as well 
 as courses that are offered by any units of government on 
 techniques of assessment.  Courses shall be established in 
 various places throughout the state and be offered on regular 
 intervals.  

    HIST: Ex1971 c 31 art 25 s 6; 1973 c 641 s 1 

     270.47 Rules. 

    The board shall establish the rules necessary to accomplish 
 the purpose of section 270.41, and shall establish criteria 
 required of assessing officials in the state.  Separate criteria 
 may be established depending upon the responsibilities of the 
 assessor.  The board shall prepare and give examinations from 
 time to time to determine whether assessing officials possess 
 the necessary qualifications for performing the functions of the 
 office.  Such tests shall be given immediately upon completion 
 of courses required by the board, or to persons who already 
 possess the requisite qualifications under the rules of the 
 board.  

    HIST: Ex1971 c 31 art 25 s 7; 1973 c 641 s 2; 1976 c 222 s 
 134; 1Sp1981 c 1 art 10 s 3; 1985 c 248 s 70; 1986 c 444; 1995 c 
 264 art 16 s 1 

     270.48 Licensure of qualified persons. 

    The board shall license persons as possessing the necessary 
 qualifications of an assessing official.  Different levels of 
 licensure may be established as to classes of property which 
 assessors may be certified to assess at the discretion of the 
 board.  Every person, except a local or county assessor, 
 regularly employed by the assessor to assist in making decisions 
 regarding valuing and classifying property for assessment 
 purposes shall be required to become licensed within three years 
 of the date of employment.  Licensure shall be required for 
 local and county assessors as otherwise provided in sections 
 270.41 to 270.53. 

    HIST: Ex1971 c 31 art 25 s 8; 1975 c 339 s 3; 1976 c 222 s 
 135; 1986 c 444; 1995 c 264 art 16 s 2 

  270.485 Repealed, 2005 c 151 art 1 s 117 

  270.49 Repealed, 1995 c 264 art 16 s 21 

  270.493 Repealed, 1995 c 264 art 16 s 21 

  270.494 Repealed, 2005 c 151 art 1 s 117 

     270.50 Employment of licensed assessors. 

    No assessor shall be employed who has not been licensed as 
 qualified by the board, provided the time to comply may be 
 extended after application to the board upon a showing that 
 licensed assessors are not available for employment.  The board 
 may license that a county or local assessor who has not received 
 the training, but possesses the necessary qualifications for 
 performing the functions of the office by the passage of an 
 approved examination or may waive the examination if such person 
 has demonstrated competence in performing the functions of the 
 office for a period of time the board deems reasonable.  The 
 county or local assessing district shall assume the cost of 
 training of its assessors in courses approved by the board for 
 the purpose of obtaining the assessor's license to the extent of 
 course fees, mileage, meals and lodging, and recognized travel 
 expenses not paid by the state.  If the governing body of any 
 township or city fails to employ an assessor as required by 
 sections 270.41 to 270.53, the assessment shall be made by the 
 county assessor. 

    In the case of cities incorporated or townships organized 
 after April 11, 1974, except cities or towns located in Ramsey 
 county or which have elected a county assessor system in 
 accordance with section 273.055, the board shall allow the city 
 or town 90 days from the date of incorporation or organization 
 to employ a licensed assessor. 

    HIST: Ex1971 c 31 art 25 s 10; 1974 c 449 s 1; 1976 c 222 s 
 136; 1977 c 347 s 42; 1977 c 434 s 3; 1986 c 444; 1995 c 264 art 
 16 s 5 

     270.51 Previously accredited assessors. 

    All assessors previously accredited by the commissioner of 
 revenue shall be considered as qualified under sections 270.41 
 to 270.53 and shall be so licensed. 

    HIST: Ex1971 c 31 art 25 s 11; 1973 c 582 s 3; 1976 c 222 s 
 137 

     270.52 Costs of making assessments. 

    The cost of making any assessment provided in sections 
 270.41 to 270.53 shall be charged to the assessment district 
 involved.  The county auditor shall certify the costs incurred 
 to the appropriate governing body not later than August 1 of 
 each year, and if unpaid as of September 1, the county auditor 
 shall levy a tax upon the taxable property of such taxing 
 district sufficient to pay such costs.  The amount so collected 
 shall be credited to the general revenue fund of the county.  

    HIST: Ex1971 c 31 art 25 s 12; 1995 c 264 art 16 s 6 

     270.53 Existing contracts for assessment of property. 

    Sections 270.41 to 270.53 shall not supersede existing 
 contracts executed pursuant to section 273.072 or 471.59 except 
 to the extent that such contracts may conflict with section 
 270.50 nor preclude contracts between a taxing district and the 
 county for the assessment of property by the county assessor.  

    HIST: Ex1971 c 31 art 25 s 13; 1995 c 264 art 16 s 7 

  270.60 Repealed, 2005 c 151 art 1 s 117 

  270.65 Repealed, 2005 c 151 art 1 s 117 

  270.651 Repealed, 1990 c 480 art 1 s 45 

  270.652 Repealed, 2005 c 151 art 1 s 117 

  270.66 Repealed, 2005 c 151 art 1 s 117 

  270.67 Repealed, 2005 c 151 art 1 s 117 

  270.68 Repealed, 2005 c 151 art 1 s 117 

    270.69 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 1985 c 101 s 17 

    Subd. 6. Repealed, 2005 c 151 art 1 s 117 

    Subd. 7. Repealed, 2005 c 151 art 1 s 117 

    Subd. 8. Repealed, 2005 c 151 art 1 s 117 

    Subd. 9. Repealed, 2005 c 151 art 1 s 117 

    Subd. 10. Repealed, 2005 c 151 art 1 s 117 

    Subd. 11. Repealed, 2005 c 151 art 1 s 117 

    Subd. 12. Repealed, 2005 c 151 art 1 s 117 

    Subd. 13. Repealed, 2005 c 151 art 1 s 117 

    Subd. 14. Repealed, 2005 c 151 art 1 s 117 

    Subd. 15. Repealed, 2005 c 151 art 1 s 117 

    Subd. 16. Repealed, 2005 c 151 art 1 s 117 

     270.691 Publication of names of delinquent taxpayers. 

    270.691 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

    Subd. 6. Repealed, 2005 c 151 art 1 s 117 

    Subd. 7. Repealed, 2005 c 151 art 1 s 117 

    Subd. 8. Repealed, 2003 c 127 art 8 s 13 

    HIST: 1Sp2001 c 5 art 20 s 9; 2002 c 377 art 9 s 2 

     270.70 Levy and distraint. 

    270.70 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

    Subd. 6. Repealed, 2005 c 151 art 1 s 117 

    Subd. 7. Repealed, 2005 c 151 art 1 s 117 

    Subd. 8. Repealed, 1995 c 264 art 13 s 23 

    Subd. 9. Repealed, 1995 c 264 art 13 s 23 

    Subd. 10. Repealed, 1995 c 264 art 13 s 23 

    Subd. 11. Repealed, 2005 c 151 art 1 s 117 

    Subd. 12. Repealed, 2005 c 151 art 1 s 117 

    Subd. 13. Repealed, 2005 c 151 art 1 s 117 

    Subd. 14. Repealed, 2005 c 151 art 1 s 117 

    Subd. 15. Repealed, 2005 c 151 art 1 s 117 

    Subd. 16. Repealed, 2005 c 151 art 1 s 117 

    Subd. 17. Repealed, 2005 c 151 art 1 s 117 

    Subd. 18. Repealed, 2005 c 151 art 1 s 117 

    HIST: 1975 c 377 s 6; 1976 c 134 s 78; 1977 c 307 s 29; 1982 c 
 523 art 2 s 9-16; 1983 c 180 s 7-9; 1985 c 101 s 10,11; 1986 c 
 444; 1Sp1986 c 3 art 1 s 82; 1988 c 719 art 19 s 11; 1990 c 480 
 art 2 s 14; 1990 c 604 art 1 s 11-16; 1991 c 291 art 16 s 5; 
 1993 c 375 art 10 s 8; 1994 c 510 art 4 s 5; 1995 c 189 s 8; 
 1996 c 277 s 1; 1996 c 471 art 13 s 9; 1998 c 300 art 3 s 3; 
 1Sp2001 c 5 art 7 s 6 

  270.7001 Repealed, 2005 c 151 art 1 s 117 

  270.7002 Repealed, 2005 c 151 art 1 s 117 

  270.701 Repealed, 2005 c 151 art 1 s 117 

  270.702 Repealed, 2005 c 151 art 1 s 117 

  270.703 Repealed, 2005 c 151 art 1 s 117 

  270.704 Repealed, 2005 c 151 art 1 s 117 

  270.705 Repealed, 2005 c 151 art 1 s 117 

  270.706 Repealed, 2005 c 151 art 1 s 117 

  270.707 Repealed, 2005 c 151 art 1 s 117 

  270.708 Repealed, 2005 c 151 art 1 s 117 

  270.709 Repealed, 2005 c 151 art 1 s 117 

  270.71 Repealed, 2005 c 151 art 1 s 117 

  270.72 Repealed, 2005 c 151 art 1 s 117 

  270.721 Repealed, 2005 c 151 art 1 s 117 

  270.73 Repealed, 2005 c 151 art 1 s 117 

  270.74 Repealed, 2005 c 151 art 1 s 117 

     270.75 Interest payable to commissioner. 

    270.75 Subdivision 1. Repealed, 2005 c 151 art 1 s 
 117 

    Subd. 2. Repealed, 2005 c 151 art 1 s 117 

    Subd. 3. Repealed, 2005 c 151 art 1 s 117 

    Subd. 4. Repealed, 2005 c 151 art 1 s 117 

    Subd. 5. Repealed, 2005 c 151 art 1 s 117 

    Subd. 6. Repealed, 2005 c 151 art 1 s 117 

    Subd. 7. Repealed, 1Sp1985 c 14 art 13 s 14 

    Subd. 8. Repealed, 1987 c 268 art 17 s 42 

    HIST: 1975 c 377 s 7; 1Sp1981 c 1 art 3 s 1; 3Sp1981 c 2 art 3 
 s 1; 1982 c 523 art 1 s 67,68; art 2 s 27; art 26 s 1; 1983 c 
 207 s 1; 1985 c 210 art 1 s 7; 1Sp1985 c 13 s 306; 1991 c 291 
 art 16 s 7 

  270.76 Repealed, 2005 c 151 art 1 s 117 

  270.77 Repealed, 1990 c 480 art 1 s 45 

  270.771 Repealed, 2005 c 151 art 1 s 117 

  270.78 Repealed, 2005 c 151 art 1 s 117 

  270.79 Repealed, 2005 c 151 art 1 s 117 

RAILROADS

     270.80 Definitions. 

    Subdivision 1.    Applicability.  The following words 
 and phrases when used in Laws 1979, chapter 303, article 7, 
 sections 1 to 13, unless the context clearly indicates 
 otherwise, shall have the meanings ascribed to them in this 
 section.  

    Subd. 2.    Railroad company.  "Railroad company" means: 

    (1) any company which as a common carrier operates a 
 railroad or a line or lines of railway situated within or partly 
 within Minnesota; or 

    (2) any company owning or operating, other than as a common 
 carrier, a railway principally used for transportation of 
 taconite concentrates from the plant at which the taconite 
 concentrates are produced in shipping form to a point of 
 consumption or port for shipment beyond the state; or 

    (3) any company that produces concentrates from taconite 
 and transports that taconite in the course of the concentrating 
 process and before the concentrating process is completed to a 
 concentrating plant located within the state over a railroad 
 that is not a common carrier and shall not use a common carrier 
 or taconite railroad company as defined in clause (2) for the 
 movement of the concentrate to a point of consumption or port 
 for shipment beyond the state.  

    Subd. 3.    Operating property.  "Operating property" 
 means all property owned or used by a railroad company in the 
 performance of railroad transportation services, including 
 without limitation franchises, rights-of-way, bridges, trestles, 
 shops, docks, wharves, buildings and structures.  

    Subd. 4.    Nonoperating property.  "Nonoperating 
 property" means and includes all property other than property 
 defined in subdivision 3.  Nonoperating property shall include 
 real property which is leased or rented or available for lease 
 or rent to any person which is not a railroad company.  Vacant 
 land shall be presumed to be available for lease or rent if it 
 has not been used as operating property for a period of one year 
 preceding the valuation date.  Nonoperating property also 
 includes land which is not necessary and integral to the 
 performance of railroad transportation services and which is not 
 used on a regular and continual basis in the performance of 
 these services.  Nonoperating property also includes that 
 portion of a general corporation office building and its 
 proportionate share of land which is not used for railway 
 operation or purpose.  

    Subd. 5.    Commissioner.  "Commissioner" means the 
 commissioner of revenue. 

    HIST: 1979 c 303 art 7 s 1; 1984 c 502 art 9 s 1; 1987 c 268 
 art 9 s 6 

     270.81 Taxation and assessment of railroad company 
  property. 

    Subdivision 1.    Valuation of operating property.  The 
 operating property of every railroad company doing business in 
 Minnesota shall be valued by the commissioner in the manner 
 prescribed by Laws 1979, chapter 303, article 7, sections 1 to 
 13.  

    Subd. 2.    Assessment of nonoperating property.  The 
 nonoperating property of every railroad company doing business 
 in Minnesota shall be assessed as otherwise provided by law.  

    Subd. 3.    Determination of type of property.  The 
 commissioner shall have exclusive primary jurisdiction to 
 determine what is operating property and what is nonoperating 
 property.  In making such determination, the commissioner shall 
 solicit information and opinions from outside the department and 
 afford all interested persons an opportunity to submit data or 
 views on the subject in writing or orally.  Local assessors may 
 submit written requests to the commissioner, asking for a 
 determination of the nature of specific property owned by a 
 railroad and located within their assessing jurisdiction.  Any 
 determination made by the commissioner may be appealed by the 
 assessor to the Tax Court pursuant to chapter 271.  

    Subd. 4.    Nontaxable property.  In no event shall 
 property owned or used by a railroad, whether operating property 
 or nonoperating property, be subject to tax hereunder unless 
 such property is of a character which would otherwise be subject 
 to tax under the provisions of chapter 272.  

    Subd. 5. Repealed, 1Sp1989 c 1 art 9 s 85 

    HIST: 1979 c 303 art 7 s 2; 1982 c 424 s 130; 1984 c 640 s 32; 
 1986 c 444 

     270.82 Reports of railroad companies. 

    Subdivision 1.    Annual report required.  Every 
 railroad company doing business in Minnesota shall annually file 
 with the commissioner on or before March 31 a report under oath 
 setting forth the information prescribed by the commissioner to 
 enable the commissioner to make the valuation and equalization 
 required by Laws 1979, chapter 303, article 7, sections 1 to 13. 

    Subd. 2.    Extension of time.  The commissioner for 
 good cause may extend for up to 15 days the time for filing the 
 report required by subdivision 1.  

    HIST: 1979 c 303 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 9 s 13 

     270.83 Examinations and investigations. 

    Subdivision 1.    Powers of commissioner.  The 
 commissioner shall have the power to examine or cause to be 
 examined any books, papers, records, or memoranda relevant to 
 the determination of the valuation of operating property as 
 herein provided.  The commissioner shall have the further power 
 to require the attendance of any person having knowledge or 
 information in the premises, to compel the production of books, 
 papers, records, or memoranda by persons so required to attend, 
 to take testimony on matters material to such determination and 
 administer oaths or affirmations.  

    Subd. 2.    Appointment of persons; subpoenas.  For the 
 purpose of making such examinations, the commissioner may 
 appoint such persons as the commissioner may deem necessary.  
 Such persons shall have the rights and powers of the examining 
 of books, papers, records or memoranda, and of subpoenaing 
 witnesses, administering oaths and affirmations, and taking of 
 testimony, which are conferred upon the commissioner hereby.  
 The court administrator of any court of record, upon demand of 
 any such person, shall issue a subpoena for the attendance of 
 any witness or the production of any books, papers, records, or 
 memoranda before such person.  The commissioner may also issue 
 subpoenas for the appearance of witnesses before the 
 commissioner or before such persons.  Disobedience of subpoenas 
 so issued shall be punished by the district court of the 
 district in which the subpoena is issued for a contempt of the 
 district court.  

    Subd. 3.    Failure to file report.  If any railroad 
 company shall refuse or neglect to make the report required by 
 this section to the commissioner, or shall refuse or neglect to 
 permit an inspection and examination of its property, records, 
 books, accounts or other papers when requested by the 
 commissioner, or shall refuse or neglect to appear before the 
 commissioner or a person appointed under subdivision 2 when 
 required so to do, the commissioner shall make the valuation 
 provided for by Laws 1979, chapter 303, article 7, sections 1 to 
 13 against the railroad company according to the commissioner's 
 best judgment on available information.  

    HIST: 1979 c 303 art 7 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82 

     270.84 Annual valuation of operating property. 

    Subdivision 1.    Annual valuation; rules.  The 
 commissioner shall annually between March 31 and May 31 make a 
 determination of the fair market value of the operating property 
 of every railroad company doing business in this state as of 
 January 2 of the year in which the valuation is made.  In making 
 this determination, the commissioner shall employ generally 
 accepted appraisal principles and practices which may include 
 the unit method of determining value.  

    Subd. 2.    Notice.  The commissioner, after determining 
 the fair market value of the operating property of each railroad 
 company, shall give notice to the railroad company of the 
 valuation by first class mail, overnight delivery, or messenger 
 service.  

    HIST: 1979 c 303 art 7 s 5; 1984 c 502 art 9 s 2; 1984 c 640 s 
 32; 1985 c 248 s 46; 1986 c 444; 1Sp1989 c 1 art 9 s 14; 1996 c 
 305 art 2 s 56 

  270.85 Repealed, 2005 c 151 art 5 s 46 

     270.86 Apportionment and equalization of valuation. 

    Subdivision 1.    Apportionment of value.  Upon 
 determining the fair market value of the operating property of 
 each railroad company, the commissioner shall apportion such 
 value to the respective counties and to the taxing districts 
 therein in conformity with fair and reasonable rules and 
 standards to be established by the commissioner pursuant to 
 notice and hearing, except as provided in section 270.81.  In 
 establishing such rules and standards the commissioner may 
 consider (a) the physical situs of all station houses, depots, 
 docks, wharves, and other buildings and structures with an 
 original cost in excess of $10,000; (b) the proportion that the 
 length and type of all the tracks used by the railroad in such 
 county and taxing district bears to the length and type of all 
 the track used in the state; and (c) other facts as will result 
 in a fair and equitable apportionment of value.  

    Subd. 2.    Equalized valuation.  After making the 
 apportionment provided in subdivision 1, the commissioner shall 
 determine the equalized valuation of the operating property in 
 each county by applying to the apportioned value an estimated 
 current year median sales ratio for all commercial and 
 industrial property in that county.  If the commissioner decides 
 there are insufficient sales to determine a median 
 commercial-industrial sales ratio, an estimated current year 
 countywide median sales ratio for all property shall be applied 
 to the apportioned value.  No equalization shall be made to the 
 market value of the operating property if the median sales ratio 
 determined pursuant to this subdivision is within five percent 
 of the assessment ratio of the railroad operating property.  

    HIST: 1979 c 303 art 7 s 7; 1984 c 502 art 9 s 3; 1986 c 444 

     270.87 Certification to county assessors. 

    After making an annual determination of the equalized fair 
 market value of the operating property of each company in each 
 of the respective counties, and in the taxing districts therein, 
 the commissioner shall certify the equalized fair market value 
 to the county assessor on or before June 30.  The equalized fair 
 market value of the operating property of the railroad company 
 in the county and the taxing districts therein is the value on 
 which taxes must be levied and collected in the same manner as 
 on the commercial and industrial property of such county and the 
 taxing districts therein.  

    HIST: 1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 
 1987 c 268 art 7 s 24; 1Sp1989 c 1 art 9 s 16 

  270.88 Repealed, 2005 c 151 art 5 s 46 

  270.89 Repealed, 1987 c 268 art 4 s 25 

  270.90 Repealed, 1984 c 593 s 46 

CONTAMINATION TAX

     270.91 Contamination tax. 

    Subdivision 1.    Imposition.  A tax is annually imposed 
 on the contamination value of taxable real property in this 
 state. 

    Subd. 2.    Initial tax rates.  Unless the rates under 
 subdivision 3 or 4 apply, the tax imposed under this section 
 equals 100 percent of the class rate for the property under 
 section 273.13, multiplied by the contamination value of the 
 property. 

    Subd. 3.    Tax rates, nonresponsible party.  If neither 
 the owner nor the operator of the taxable real property, in the 
 assessment year, is a responsible person under chapter 115B or a 
 responsible party under chapter 18D for the presence of 
 contaminants on the property, unless subdivision 4 applies, the 
 tax imposed under this section equals 25 percent of the class 
 rate for the property under section 273.13, multiplied by the 
 contamination value of the property.  A determination under 
 section 115B.177 or other similar determination by the 
 commissioner of the Pollution Control Agency or by the 
 commissioner of agriculture for a release of agricultural 
 chemicals is dispositive of whether the owner or operator is not 
 a responsible person under chapter 18D or 115B for purposes of 
 this section.  To qualify under this subdivision, the property 
 owner must provide the assessor with a copy of the determination 
 by July 1 of the assessment year. 

    Subd. 4.    Tax rates after plan approval.  (a) The tax 
 imposed under this subdivision applies for the first assessment 
 year that begins after one of the following occurs: 

    (1) a response action plan for the property has been 
 approved by the commissioner of the Pollution Control Agency or 
 by the commissioner of agriculture for an agricultural chemical 
 release or incident subject to chapter 18D and work under the 
 plan has begun; or 

    (2) the contaminants are asbestos and the property owner 
 has in place an abatement plan for enclosure, removal, or 
 encapsulation of the asbestos.  To qualify under this clause, 
 the property owner must (i) have entered into a binding contract 
 with a licensed contractor for completion of the work, or (ii) 
 have obtained a license from the commissioner of health and 
 begun the work.  An abatement plan must provide for completion 
 of the work within a reasonable time period, as determined by 
 the assessors.  

    (b) To qualify under paragraph (a), the property owner must 
 provide the assessor with a copy of:  (1) the approved response 
 action plan; or (2) a copy of the asbestos abatement plan and 
 contract for completion of the work or the owner's license to 
 perform the work.  The property owner also must file with the 
 assessor an affidavit indicating when work under the response 
 action plan or asbestos abatement plan began. 

    (c) The tax imposed under this subdivision equals 50 
 percent of the class rate for the property under section 273.13, 
 multiplied by the contamination value of the property, unless 
 paragraph (d) applies.  

    (d) The tax imposed under this subdivision equals 12.5 
 percent of the class rate for the property under section 273.13, 
 multiplied by the contamination value of the property, if one of 
 the following conditions is satisfied: 

    (1) the contaminants are subject to chapter 115B and 
 neither the owner nor the operator of the taxable real property 
 in the assessment year is a responsible person under chapter 
 115B; 

    (2) the contaminants are subject to chapter 18D and neither 
 the owner nor the operator of the taxable real property in the 
 assessment year is a responsible party under chapter 18D. 

    HIST: 1993 c 375 art 12 s 1; 1994 c 587 art 12 s 4 

     270.92 Definitions. 

    Subdivision 1.    Scope of application.  For purposes of 
 sections 270.91 to 270.98, the following terms have the meanings 
 given. 

    Subd. 2.    Assessment year.  "Assessment year" means 
 the assessment year for purposes of general ad valorem property 
 taxes. 

    Subd. 3.    Contaminant.  "Contaminant" means a harmful 
 substance as defined in section 115B.25, subdivision 7a. 

    Subd. 4.    Contaminated market value.  "Contaminated 
 market value" is the amount determined under section 270.93. 

    Subd. 5.    Presence of contaminants.  "Presence of 
 contaminants" includes the release or threatened release, as 
 defined in section 115B.02, subdivision 15, of contaminants on 
 the property. 

    Subd. 6.    Response plan.  "Response plan" means:  (1) 
 a development action response plan, as defined in section 
 469.174, subdivision 17; (2) a response action plan under 
 chapter 115B or a corrective action plan under chapter 18D; (3) 
 a plan for corrective action approved by the commissioner of 
 agriculture under section 18D.105; or (4) a plan for corrective 
 action approved by the commissioner of the pollution control 
 agency under section 115C.03. 

    HIST: 1993 c 375 art 12 s 2 

     270.93 Tax base; contamination value. 

    The contamination value of a parcel of property is the 
 amount of the market value reduction, if any, that is granted 
 for general ad valorem property tax purposes for the assessment 
 year because of the presence of contaminants.  The contamination 
 value for a property may be no greater than the estimated cost 
 of implementing a reasonable response action plan or asbestos 
 abatement plan or management program for the property.  These 
 reductions in market value include those granted by a court, by 
 a board of review, by the assessor upon petition or request of a 
 property owner, or by the assessor.  Reductions granted by the 
 assessor are included only if the assessor reduced the 
 property's market value for the presence of contaminants using 
 an appraisal method or methods that are specifically designed or 
 intended to adjust for the valuation effects of the presence of 
 contaminants.  The contamination value for a parcel with a 
 reduction in value of less than $10,000 is zero. 

    HIST: 1993 c 375 art 12 s 3 

     270.94 Exemptions. 

    (a) The tax imposed by sections 270.91 to 270.98 does not 
 apply to the contamination value of a parcel of property 
 attributable to contaminants that were addressed by a response 
 action plan for the property, if the commissioner of the 
 Pollution Control Agency, or the commissioner of agriculture for 
 a release subject to chapter 18D, has determined that all the 
 requirements of the plan have been satisfied.  This exemption 
 applies beginning for the first assessment year after the 
 commissioner of the Pollution Control Agency, or the 
 commissioner of agriculture determines that the implementation 
 of a response action plan has been completed.  To qualify under 
 this paragraph, the property owner must provide the assessor 
 with a copy of the determination by the commissioner of the 
 Pollution Control Agency or the commissioner of agriculture of 
 the completion of the response action plan. 

    (b) The tax imposed by sections 270.91 to 270.98 does not 
 apply to the contamination value of a parcel that is 
 attributable to asbestos, if: 

    (1) the work has been completed under an asbestos abatement 
 plan or the property owner is implementing a proactive in-place 
 asbestos management program consistent with the rules, 
 requirements, and formal policies of the United States 
 Environmental Protection Agency; and 

    (2) the property owner provides the assessor with an 
 affidavit stating the work under the abatement plan has been 
 completed, or the asbestos management plan is being implemented, 
 and any other evidence or information the assessor requests. 

    HIST: 1993 c 375 art 12 s 4; 1994 c 587 art 12 s 5 

     270.95 Payment; administration. 

    The tax imposed under sections 270.91 to 270.98 is payable 
 at the same time and manner as the regular ad valorem property 
 tax.  The tax is subject to the penalty, interest, lien, 
 forfeiture, and any other rules for collection of the regular ad 
 valorem property tax.  If a reduction in market value that 
 creates contamination value is granted after the ad valorem 
 property tax has been paid, the contamination tax must be 
 subtracted from the amount to be refunded to the property owner. 

    HIST: 1993 c 375 art 12 s 5 

     270.96 Duties. 

    Subdivision 1.    Assessors.  Each assessor shall notify 
 the county auditor of the contamination value under section 
 270.91 by the separate tax rate categories under subdivisions 2, 
 3, and 4 for each parcel of property within the assessor's 
 jurisdiction.  The assessor shall provide notice of the 
 contamination value to the property owner by the later of June 1 
 of the assessment year or 30 days after the reduction in market 
 value is finally granted. 

    Subd. 2.    Auditor.  The county auditor shall prepare 
 separate lists of the contamination values for all property 
 located in the county that are taxed under section 270.91, 
 subdivisions 2, 3, and 4.  The commissioner shall prescribe the 
 form of the listing.  The auditor shall include the amount of 
 the contamination taxes on the contamination value for the 
 assessment year on the regular ad valorem property tax statement 
 under section 276.04. 

    Subd. 3.    Treasurer.  (a) The county treasurer shall 
 pay the proceeds of the tax imposed under section 270.91, 
 subdivision 4, less the amount retained by the county for the 
 cost of administration under section 270.98, to the commissioner 
 at the same times provided for the ad valorem property tax 
 distributions. 

    (b) The county treasurer shall pay the proceeds of the tax 
 imposed under section 270.91, subdivisions 2 and 3, to the local 
 taxing jurisdictions in the same manner provided for the 
 distribution of ad valorem property taxes. 

    Subd. 4.    Court ordered reductions in value.  If a 
 court orders a reduction in market value for purposes of the ad 
 valorem property tax because of the presence of contaminants on 
 the property, the court shall include in its order an offset for 
 payment of the tax on contaminated value under section 270.91. 

    HIST: 1993 c 375 art 12 s 6; 1994 c 416 art 1 s 8 

     270.97 Deposit of revenues. 

    The commissioner shall deposit all revenues derived from 
 the tax, interest, and penalties received from the county in the 
 contaminated site cleanup and development account in the general 
 fund. 

    HIST: 1993 c 375 art 12 s 7 

     270.98 Local administrative costs. 

    The county may retain five percent of the total revenues 
 derived from the tax imposed under section 270.91, subdivision 
 4, including interest and penalties, as compensation for 
 administering the tax.  The county board may reimburse 
 municipalities for the services provided by assessors employed 
 by the municipality in administering sections 270.91 to 270.98. 

    HIST: 1993 c 375 art 12 s 8