2001 Minnesota Statutes

     290C.11 Penalties for removal. 

    (a) If the commissioner determines that property enrolled 
 in the sustainable forest incentive program is in violation of 
 the conditions for enrollment as specified in section 290C.03, 
 the commissioner shall notify the claimant of the intent to 
 remove all enrolled land from the sustainable forest incentive 
 program.  The claimant has 60 days to appeal this determination. 
 The appeal must be made in writing to the commissioner, who 
 shall, within 60 days, notify the claimant as to the outcome of 
 the appeal.  Within 60 days after the commissioner denies an 
 appeal, or within 120 days after the commissioner received a 
 written appeal if the commissioner has not made a determination 
 in that time, the owner may appeal to tax court under chapter 
 271 as if the appeal is from an order of the commissioner. 

    (b) If the commissioner determines the property is to be 
 removed from the sustainable forest incentive program, the 
 claimant is liable for payment to the commissioner in the amount 
 equal to the payments received under this chapter for the 
 previous four-year period, plus interest.  The claimant has 90 
 days to satisfy the payment for removal of land from the 
 sustainable forest incentive program under this section.  If the 
 penalty is not paid within the 90-day period under this 
 paragraph, the commissioner shall certify the amount to the 
 county auditor for collection as a part of the general ad 
 valorem real property taxes on the land in the following taxes 
 payable year.  

    HIST: 1Sp2001 c 5 art 8 s 15 

*   NOTE:  This section, as added by Laws 2001, First Special 
*Session chapter 5, article 8, section 15, is effective for taxes 
*levied in 2002, payable in 2003, and thereafter.  Laws 2001, 
*First Special Session chapter 5, article 8, section 15, the 
*effective date.