1997 Minnesota Statutes

     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 270.75 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.    Certification of unpaid taxes; action to 
 recover.  If the taxes remain unpaid on the following 1st day 
 of July, the commissioner shall certify the amount thereof to 
 the attorney general, who shall bring an action to recover the 
 amount of such taxes.  The statement shall give the name and 
 address of the airline company owing such tax, the amount 
 thereof, the date of delinquency, and such other information as 
 may be required by the attorney general. 

    Subd. 4.    Commissioner's statement; prima facie 
 evidence.  The commissioner's certified statement to the 
 attorney general of delinquent taxes shall for all purposes and 
 in all courts be prima facie evidence of the facts therein 
 stated and that the amount shown therein is due from the airline 
 company named in the statement. 

    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