2005 Minnesota Statutes

     273.1651 Taxation and forfeiture of stockpiled metallic 
  minerals material. 

    Subdivision 1.    Definition.  "Stockpiled metallic 
 minerals material" for purposes of this section, means surface 
 overburden, rock, lean ore, tailings, or other material that has 
 been removed from the ground and deposited elsewhere on the 
 surface in the process of iron ore, taconite, or other metallic 
 minerals mining, or in the process of beneficiation.  Stockpiled 
 metallic minerals material does not include processed metallic 
 minerals concentrates in the form of pellets, chips, briquettes, 
 fines, or other form which have been prepared for or are in the 
 process of shipment. 

    Subd. 2.    Purpose.  The purpose of this section is to 
 clarify the ownership of stockpiled metallic minerals material 
 in this state.  Depending on the intent of the person who 
 extracted the material from the ground, stockpiled metallic 
 minerals material may or may not be owned separately and apart 
 from the fee title to the surface of the real property.  The 
 legislature finds that the uncertainty of ownership of 
 stockpiled metallic minerals material located on real property 
 that becomes tax forfeited has created a burden on the public 
 owner of the surface of the real property and an impediment to 
 productive management or use of a public resource. 

    Subd. 3.    Taxation and forfeiture.  From and after 
 July 1, 1997, for purposes of taxation, the definition of "real 
 property," as contained in section 272.03, subdivision 1, 
 includes stockpiled metallic minerals material.  Nothing in this 
 subdivision shall be construed to subject stockpiled metallic 
 minerals material to the general property tax when the 
 stockpiled metallic minerals material is exempt from the general 
 property tax pursuant to section 298.015 or 298.25.  If the 
 surface of the real property forfeits for delinquent taxes, 
 stockpiled metallic minerals material located on the real 
 property forfeits with the surface of the property. 

    Subd. 4.    Prior forfeiture.  Stockpiled metallic 
 minerals material located on real property that forfeited prior 
 to July 1, 1997, or forfeits due to a judgment for delinquent 
 taxes issued prior to July 1, 1997, shall be assessed and taxed 
 as real property.  The tax applies only to stockpiled metallic 
 minerals material located on real property that remains in the 
 ownership of the state or a political subdivision of the state.  
 The tax shall be based on the market value of the rental of the 
 property for storage of stockpiled metallic minerals material. 

    Subd. 5.    Exceptions; tax laws.  (a) The tax imposed 
 pursuant to this section shall not be imposed on the following: 

    (1) stockpiled metallic minerals material valued and taxed 
 under other laws relating to the taxation of minerals, gas, 
 coal, oil, or other similar interests; 

    (2) stockpiled metallic minerals material that is exempt 
 from taxation pursuant to constitutional or related statutory 
 provisions; or 

    (3) stockpiled metallic minerals material that is owned by 
 the state.  

    (b) All laws for the enforcement of taxes on real property 
 shall apply to the tax imposed pursuant to this section on 
 stockpiled metallic minerals material. 

    Subd. 6.    Fee owner.  For purposes of section 276.041, 
 the owner of stockpiled metallic minerals material is a fee 
 owner. 

    HIST: 1997 c 231 art 8 s 4