1998 Minnesota Statutes

     270.38 Application to come under Tree Growth Tax Law. 

    Subdivision 1.    Application requirements.  Any owner 
 of forest lands desiring to place any governmental subdivision 
 or portion thereof containing not less than five acres of forest 
 land of the owner under the provisions of sections 270.31 to 
 270.39, shall make application in triplicate to the county board 
 of the county in which the land is located upon a form 
 prescribed by the commissioner of revenue specifying the legal 
 description or list of descriptions of the land desired to be 
 taxed under sections 270.31 to 270.39 and listing the number of 
 acres of each forest type and the dominant species of each type 
 in each such governmental subdivision or portion thereof.  The 
 application shall contain the statement signed and sworn to by 
 the applicant that "while the land is under the Tree Growth Tax 
 Law it will be used exclusively for the growing of continuous 
 forest crops in accordance with sustained yield practice and 
 will be open to use by the public for hunting and fishing except 
 within one-fourth mile of a permanent dwelling or during periods 
 of high fire hazard as determined by the commissioner of natural 
 resources." The application shall be accompanied by a forest 
 type map and a statement concerning the owner's intentions with 
 regard to reforestation of any temporarily nonproductive land.  
 If a tract under the Tree Growth Tax Law has any acreage devoted 
 to administrative or management purposes, such as roads, logging 
 camps, free public recreational areas, as shown on the map 
 accompanying the application, the lands so used shall be 
 classified the same as adjoining lands under this law. 

    Subd. 2.    County review of application.  Within 90 
 days after the filing of any application the county board shall 
 make an order approving or disapproving the application and file 
 the order with the county auditor.  The county board may appoint 
 and set the salary of a qualified investigator to examine and 
 review the applications and report findings for their guidance. 
 The application together with the county board's order approving 
 the application or applications shall constitute the agreement 
 herein referred to.  The agreement shall be deemed a covenant 
 running with the land and shall be recorded in the office of the 
 county recorder by the county auditor within ten days after the 
 approval thereof.  The expense of such recording shall be paid 
 by the owner.  In the event an application is approved, the land 
 shall be deemed subject to sections 270.31 to 270.39 beginning 
 with the calendar year next succeeding the one in which the 
 agreement is recorded with the county recorder.  If no action is 
 taken by the county board within 90 days after the filing of the 
 application, the applicant may submit the application to the 
 commissioner of revenue, who shall act on the application with 
 all the powers of the county board relative to such 
 application.  An agreement may be amended or canceled without 
 formal hearing by mutual agreement between the land owner and 
 the county board or by the following procedures in the absence 
 of mutual agreement.  In the event the county board wishes to 
 amend or cancel an agreement, it may do so after a hearing held 
 by the county board, notice of which shall have been sent by 
 certified mail to the last owner of record at least 30 days 
 prior to the hearing.  Failure of the owner to object to such 
 amendment or cancellation shall be deemed to be agreement in the 
 proposed amendment or cancellation.  An owner who wishes to 
 amend or cancel an agreement shall file an application with the 
 county board.  Within 90 days after the filing of an application 
 for amendment or cancellation the county board shall make an 
 order approving or disapproving such application and file the 
 order with the county auditor.  If no action is taken by the 
 county board within 90 days of filing, the applicant may submit 
 the application for amendment or cancellation to the 
 commissioner of revenue who shall act on the application with 
 all the powers of the county board relative to such 
 application.  Amendments or cancellations ordered by the county 
 board over objections from the owner may be subject to review by 
 the district court.  Rejection by the county board of an 
 application for amendment or cancellation may be subject to 
 review by the district court.  Amendments and cancellations of 
 agreements shall be recorded in the office of the county 
 recorder by the county auditor within ten days after action 
 thereon by the county board, with the filing fee to be paid by 
 the party originating the action, and changes shall become 
 effective with the beginning of the calendar year next 
 succeeding said recording. 

    Subd. 3.  Repealed, 1967 c 285 s 2 

    Subd. 4.    Reclassification.  During the sixth year of 
 each calendar decade in which any property is being taxed under 
 sections 270.31 to 270.39, such lands so subject to taxation 
 hereunder may be classified by the county board upon application 
 of the owner with a proper showing of the reasons justifying 
 such reclassification, or upon the initiative of the county 
 board in cases where facts justifying such reclassification come 
 to the attention of the county board. 

    Subd. 5.    Withdrawal.  The owner of any timber lands 
 made subject to sections 270.31 to 270.39 may at any time apply 
 to withdraw any governmental subdivisions from taxation under 
 sections 270.31 to 270.39.  Such application made in writing and 
 giving the reasons for withdrawal may be approved by the county 
 board subject to the payment of all back taxes and penalties on 
 the basis of ad valorem taxes in the area giving due credit for 
 taxes paid under sections 270.31 to 270.39; provided that after 
 an agreement has been in effect for more than ten years, 
 penalties and ad valorem taxes as above specified shall be 
 assessed and the owner shall be required to pay such penalties 
 and ad valorem taxes only for the ten years prior to the date of 
 withdrawal from the agreement.  If approved, the lands shall be 
 deemed to be withdrawn from taxation under sections 270.31 to 
 270.39 and shall be returned to taxation under the general real 
 property tax law beginning with the calendar year next 
 immediately following the date upon which the withdrawal was 
 approved by the county board. 

    Subd. 6.    Powers of assessor to examine; 
 reclassification; penalty.  The county assessor or a duly 
 authorized representative may enter and examine the forest lands 
 brought under sections 270.31 to 270.39 for tax purposes and may 
 examine into any information submitted by the owner in 
 connection with any application to enter any governmental 
 subdivision for purposes of taxation under sections 270.31 to 
 270.39 whereby the county board has been deceived, and in the 
 event any willful misrepresentation of facts is made in any such 
 application under sections 270.31 to 270.39, the county shall be 
 entitled to triple the amount of tree growth taxes which should 
 have been paid for all previous years as well as the current 
 year in which such misrepresentation is discovered.  In the 
 event that such examination indicates that any such lands should 
 be reclassified, the county board shall reclassify such lands 
 and make such reclassification effective with the year in which 
 the agreement containing such misrepresentation became effective.
 If any owner shall fail to comply with the requirements of 
 sections 270.31 to 270.39, the county board may withdraw the 
 land of such owner from taxation under sections 270.31 to 270.39 
 after a hearing held by the county board, notice of which shall 
 have been sent by registered mail to the last owner of record 30 
 days prior to the hearing, but such action may be subject to 
 review by the district court.  Any lands so withdrawn from under 
 sections 270.31 to 270.39 shall be withdrawn from such taxes at 
 the end of the calendar year in which the actual withdrawal is 
 made and in the succeeding calendar year shall be returned to 
 taxation under the general provisions of the Minnesota Statutes 
 relating to the taxation of lands. 

    Subd. 7.    Removal by joint agreement.  If at any time 
 the county board deems the lands entered under sections 270.31 
 to 270.39 more valuable for other purposes than the production 
 of timber crops such lands may be removed from the provisions of 
 sections 270.31 to 270.39 by joint agreement of the county board 
 and the taxpayer.  In the event of disagreement, such lands may 
 be removed from under sections 270.31 to 270.39 by the county 
 board upon the recommendation of a three member committee, one 
 member each appointed by the county board, the taxpayer and the 
 commissioner of revenue. 

    Subd. 8.    Lien.  All taxes imposed by sections 270.31 
 to 270.39 shall be a lien upon the land and all forest products 
 growing thereon and severed therefrom until the tax is paid. The 
 tax shall be annually extended by the county auditor and shall 
 be collected and distributed in the manner provided by law for 
 the collection and distribution of ad valorem taxes. 

    Subd. 9.    Net tax capacity determination.  In 
 determining the net tax capacity of property within any taxing 
 district the value of the surface of lands subject to the 
 provisions of sections 270.31 to 270.39 therein, as determined 
 by the county board under provisions of section 88.48, 
 subdivision 3, shall, for all purposes except the levying of 
 taxes on such lands, be deemed the market value thereof. 

    Subd. 10.  Repealed, 1959 c 441 s 9 

    HIST: 1957 c 639 s 8; 1959 c 441 s 4-8; 1963 c 418 s 5,6; 1965 
 c 624 s 5; 1967 c 285 s 1; 1969 c 9 s 66; 1969 c 1129 art 10 s 
 2; 1973 c 582 s 3; 1974 c 556 s 8; 1975 c 339 s 8; 1976 c 181 s 
 2; 1978 c 674 s 60; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 
 329 art 13 s 20