Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

477A.14 USE OF FUNDS.
    Subdivision 1. General distribution. Except as provided in subdivision 2 or in section
97A.061, subdivision 5, 40 percent of the total payment to the county shall be deposited in the
county general revenue fund to be used to provide property tax levy reduction. The remainder
shall be distributed by the county in the following priority:
(a) 37.5 cents, as adjusted for inflation under section 477A.145, for each acre of
county-administered other natural resources land shall be deposited in a resource development
fund to be created within the county treasury for use in resource development, forest management,
game and fish habitat improvement, and recreational development and maintenance of
county-administered other natural resources land. Any county receiving less than $5,000 annually
for the resource development fund may elect to deposit that amount in the county general revenue
fund;
(b) From the funds remaining, within 30 days of receipt of the payment to the county, the
county treasurer shall pay each organized township 30 cents, as adjusted for inflation under
section 477A.145, for each acre of acquired natural resources land and each acre of land described
in section 477A.12, subdivision 1, paragraph (b), and 7.5 cents, as adjusted for inflation under
section 477A.145, for each acre of other natural resources land and each acre of land utilization
project land located within its boundaries. Payments for natural resources lands not located
in an organized township shall be deposited in the county general revenue fund. Payments to
counties and townships pursuant to this paragraph shall be used to provide property tax levy
reduction, except that of the payments for natural resources lands not located in an organized
township, the county may allocate the amount determined to be necessary for maintenance of
roads in unorganized townships. Provided that, if the total payment to the county pursuant to
section 477A.12 is not sufficient to fully fund the distribution provided for in this clause, the
amount available shall be distributed to each township and the county general revenue fund on
a pro rata basis; and
(c) Any remaining funds shall be deposited in the county general revenue fund. Provided
that, if the distribution to the county general revenue fund exceeds $35,000, the excess shall be
used to provide property tax levy reduction.
    Subd. 2. Distribution for consolidated conservation lands. In the case of payments for
consolidated conservation land, at least 15 percent of the amount paid on account of that land
under section 477A.12 must be distributed to the county for use as provided in section 84A.51,
subdivision 4
, clause (1). The remainder of the payment under section 477A.12 will be distributed
in proportion to the distributions described in subdivision 1.
History: 1979 c 303 art 8 s 4; 1993 c 375 art 17 s 20; 1994 c 632 art 2 s 55; 1995 c 220
s 126; 1998 c 389 art 3 s 26; 2000 c 490 art 6 s 13; 1Sp2001 c 5 art 3 s 81; 2002 c 353 s
3; 1Sp2005 c 3 art 1 s 35