273.1651 TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS
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
. 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
, the owner of stockpiled metallic
minerals material is a fee owner.
History: 1997 c 231 art 8 s 4