2006 Minnesota Statutes

89.56 MS 1957 [Renumbered 18.391]
89.56 EXPENSES.
    Subdivision 1. Statement of expenses; cost to owners. At the end of each fiscal year and
upon completion of the infestation control measures in any zone of infestation, the commissioner
shall prepare a certified statement of expenses incurred in carrying out such measures, including
expenses of owners covered by agreements entered into pursuant to section 89.55. The statement
shall show the amount which the commissioner determines to be its share of the expenses. The
share of the commissioner may include funds and the value of other contributions made available
by the federal government and other cooperators. The balance of such costs shall constitute a
charge on an acreage basis as provided herein against the owners of lands in the zone containing
trees valuable or potentially valuable for commercial timber purposes and affected or likely to
be affected by the forest pests for which control measures were conducted. In fixing the rates at
which charges shall be made against each owner, the commissioner shall consider the present
commercial value of the trees on the land, the present and potential benefits to such owner from
the application of the control measures, and the cost of applying such measures to the land,
and such other factors as in the discretion of the commissioner will enable determination of an
equitable distribution of the cost to all such owners. No charge shall be made against owners to
the extent that they have individually or as members of a cooperative association contributed
funds, supplies or services pursuant to agreement under this section.
    Subd. 2. Notice of costs; review. Notice of said charge and the amount thereof shall be given
to the owner by delivery or by depositing the same in the United States mails in an envelope
properly addressed to the owner and bearing sufficient postage. The owner shall have the right to
protest such charge to the commissioner within 60 days from the date of such notice, and shall
also have the same right to review of such charge as is provided with respect to ad valorem
property assessments. Application for such review shall be made within 60 days from the date of
action by the commissioner on any protest.
    Subd. 3. Collection. The unpaid charges assessed under sections 89.51 to 89.61 and the
actions of the commissioner on any protests filed pursuant to subdivision 2, shall be reported to
the tax levying authority for the county in which the lands for which the charges are assessed are
situated and shall be made a public record. Any charges finally determined to be due shall become
a special assessment and shall be payable in the same manner and with the same interest and
penalty charges and with the same procedure for collection as apply to ad valorem property taxes.
Upon collection of the charges the county treasurer shall forthwith cause the amounts thereof to
be paid to the forest pest control fund created by section 89.58. Any unpaid charge or lien against
the lands shall not be affected by the sale thereof or by dissolution of the zone of infestation.
History: 1955 c 676 s 6; 1957 c 295 s 7; 1967 c 905 s 5; 1976 c 16 s 2; 1986 c 444; 1987
c 384 art 2 s 1