.................... moves to amend H.F. No. 2337, the delete everything amendment
(H2337DE1), as follows:
Page 1, after line 4, insert:
"Section 1. Minnesota Statutes 2010, section 273.113, is amended to read:
1.5273.113 TAX CREDIT FOR PROPERTY IN
1.6TUBERCULOSIS MODIFIED ACCREDITED MANAGEMENT ZONE.
Subdivision 1. Definitions.
For the purposes of this section, the following terms
have the meanings given to them:
(1) "bovine tuberculosis
modified accredited management
zone" means the
1.10 accredited management
zone designated by the Board of Animal Health under section
(2) "located within" means that the herd is kept in the area for at least a part of
calendar year 2006, 2007, or 2008; and
(3) "animal" means cattle, bison, goats, and farmed cervidae.
Subd. 2. Eligibility; amount of credit.
Agricultural and rural vacant land classified
273.13, subdivision 23
, located within a bovine tuberculosis
1.17 accredited management
zone is eligible for a property tax credit equal to
the greater of: (1)
1.18 $5 per acre on the first 160 acres of the property where the herd had been located; or (2) an
1.19 amount equal to $5 per acre times five acres times the highest number of animals tested
1.20 on the property for bovine tuberculosis in a whole-herd test as reported by the Board of
1.21 Animal Health in 2006, 2007, or 2008 the amount of credit received under this section for
1.22taxes payable in 2011
. The amount of the credit cannot exceed the property tax payable on
the property where the herd had been located, excluding any tax attributable to residential
qualify for the tax credit for taxes payable in 2012
, the owner shall
file an application with the county by
December 1 of the levy year July 1, 2012
1.26taxes payable in 2012, the credit shall be paid as a direct payment to the property owner,
1.27issued by the county within 30 days of receipt of the application, provided that there are
2.1no delinquent taxes on the property.
The credit must be given for each subsequent taxes
payable year until the credit terminates under subdivision 4. For taxes payable in 2013
the assessor shall indicate the amount of the property tax reduction on the
property tax statement of each taxpayer receiving a credit under this section. For taxes
2.5payable in 2013 and thereafter,
the credit paid pursuant to this section shall be deducted
from the tax due on the property as provided in section
Subd. 3. Reimbursement for lost revenue.
The county auditor shall certify to the
commissioner of revenue, as part of the abstracts of tax lists required to be filed with the
commissioner under section
, the amount of tax lost to the county from the property
tax credit under subdivision 2, except that for taxes payable in 2012 only, the county shall
2.11submit the credit amounts to the commissioner of revenue in a separate report, in a form
2.12prescribed by the commissioner, prior to August 15, 2012
. Any prior year adjustments
must also be certified in the abstracts of tax lists. The commissioner of revenue shall
review the certifications to determine their accuracy. The commissioner may make the
changes in the certification that are considered necessary or return a certification to the
county auditor for corrections. The commissioner shall reimburse each taxing district,
other than school districts, for the taxes lost. The payments must be made at the time
provided in section
for payment to taxing jurisdictions in the same proportion
that the ad valorem tax is distributed, except that for taxes payable in 2012 the entire
2.20reimbursement must be made to the county
. Reimbursements to school districts must be
made as provided in section
. The amount necessary to make the reimbursements
under this section is annually appropriated from the general fund to the commissioner of
Subd. 4. Termination of credit.
The credits provided under this section cease to
be available beginning with taxes payable in the year following the date when the Board
of Animal Health notifies the commissioner of revenue in writing that the board
certified that the state is free of discontinued all required
bovine tuberculosis related
2.28activities within the bovine tuberculosis management zone
2.29EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
Page 17, after line 23, insert:
"Section 16. Laws 1988, chapter 645, section 3, as amended by Laws 1999, chapter
243, article 6, section 9, Laws 2000, chapter 490, article 6, section 15, and Laws 2008,
chapter 154, article 2, section 30, is amended to read:
Sec. 3. TAX; PAYMENT OF EXPENSES.
(a) The tax levied by the hospital district under Minnesota Statutes, section
must not be levied at a rate that exceeds the amount authorized to be levied under that
section. The proceeds of the tax may be used for all purposes of the hospital district,
except as provided in paragraph (b).
(b) 0.015 percent of taxable market value of the tax in paragraph (a) may be used
solely by the Cook ambulance service and the Orr ambulance service
for the purpose of
capital expenditures as it relates to:
ambulance acquisitions for the Cook ambulance service and the Orr ambulance
3.10 (2) attached and portable equipment for use in and for the ambulances; and
3.11 (3) parts and replacement parts for maintenance and repair of the ambulances.
3.12The money may not be used
for administrative, operation,
or salary expenses.
The part of the levy referred to in paragraph (b) must be administered by the
Cook Hospital and passed on in equal amounts
directly to the Cook area ambulance
service board and the city of Orr to be
held in trust until funding for a new ambulance is
3.16 needed by either the Cook ambulance service or the Orr ambulance service used for the
3.17purposes in paragraph (b)
Section 17. Laws 2010, chapter 389, article 1, section 12, the effective date, is amended
This section is effective for assessment years 2010 and
3.21 for taxes payable in 2011 and 2012 thereafter
3.22EFFECTIVE DATE.This section is effective for assessment year 2012 and
Page 18, after line 32, insert:
"Sec. 21. HOLDING OF PROPERTY FOR ECONOMIC DEVELOPMENT;
3.27 (a) For purposes of Minnesota Statutes, section 272.02, subdivision 39, a political
3.28subdivision's holding for resale for economic development of a property that is located in
3.29a city with a population of more than 5,000 outside of the metropolitan area, as defined
3.30in Minnesota Statutes, section 473.121, subdivision 2, for up to eleven years, is a public
3.32 (b) The authority under this section expires on December 31, 2015.
3.33EFFECTIVE DATE.This section is effective the day following final enactment.
Section 22. TRUTH IN TAXATION TASK FORCE.
4.2 Subdivision 1. Established; duties. (a) A task force is established to study and
4.3make recommendations to the legislature on the design and content of the truth in taxation
4.4statement required under Minnesota Statutes, section 275.065.
4.5 (b) The task force shall:
4.6 (1) identify issues that have arisen with differences among local governments' truth
4.7in taxation mailings and statements;
4.8 (2) determine what executive or legislative direction is needed to provide a more
4.9informative statement to property owners and provide policy makers easily comparable
4.11 (3) consider whether statements should be uniform statewide;
4.12 (4) consider whether statements should be able to be distributed electronically; and
4.13 (5) consider what is the most effective way to provide information to taxpayers
4.14regarding levies made by special taxing districts.
4.15 Subd. 2. Membership; co-chairs. The task force members are:
4.16 (1) two members of the house of representatives Committee on Taxes, appointed
4.17by the speaker of the house, one member of the majority caucus and one member of
4.18the minority caucus;
4.19 (2) two members of the senate Committee on Taxes, appointed by the senate
4.20Subcommittee on Committees of the Committee on Rules and Legislative Administration,
4.21one member of the majority caucus and one member of the minority caucus;
4.22 (3) one member appointed by the League of Minnesota Cities;
4.23 (4) one member appointed by the Association of Minnesota Counties;
4.24 (5) one member appointed by the Minnesota Association of Townships;
4.25 (6) one member appointed by the Minnesota Association of Small Cities;
4.26 (7) one member appointed by the Minnesota Association of County Auditors,
4.27Treasurers and Financial Officers;
4.28 (8) the chair of the property and local tax division of the house of representatives
4.29Committee on Taxes and the chair of the senate Committee on Taxes, who shall serve as
4.31 The appointments to the task force shall be made as soon as practicable after the
4.32effective date of this section.
4.33 Subd. 3. Meetings. The legislative Open Meeting Law in Minnesota Statutes,
4.34section 3.055, applies to the task force. A meeting may be conducted by any electronic
4.35means that meets the criteria in Minnesota Statutes, section 3.055, subdivision 1a. Task
5.1force meetings may be conducted following Mason's Manual of Legislative Procedure
5.2unless the task force chooses otherwise.
5.3 Subd. 4. Compensation; expenses; administrative and technical assistance.
5.4 Members of the task force serve without compensation or reimbursement for expenses.
5.5The committee staff of the Property and Local Tax Division of the house of representatives
5.6Committee on Taxes and the senate Committee on Taxes shall provide administrative
5.7assistance to the task force. Any administrative costs of the task force shall be shared
5.8equally between the house of representatives and the senate. The commissioner of revenue
5.9shall provide technical assistance to the task force.
5.10 Subd. 5. Report. The task force shall report to the legislative committees with
5.11jurisdiction over property taxes, and submit the report as provided in Minnesota Statutes,
5.12section 3.195. The report is due by December 15, 2012.
5.13 Subd. 6. Expiration. The task force expires June 30, 2013.
5.14EFFECTIVE DATE.This section is effective the day following final enactment.
Section 23. TAX EXEMPTION; NEW RESIDENTIAL CONSTRUCTION IN
5.17 Subdivision 1. Eligible area. (a) A residential structure may qualify for an
5.18exemption under this section if it is:
5.19 (1) located in a city that is eligible to designate a development zone under Minnesota
5.21 (2) located in a county designated as an emergency area under presidential
5.22declaration FEMA-DR-1830, FEMA-DR-1900, or FEMA-DR-1982; and
5.23 (3) classified as class 1a, 1b, 2a, 4a, 4b, 4bb, or 4d under Minnesota Statutes,
5.25 Subd. 2. Tax exemption; new residential structures. (a) The market value of
5.26new residential structures is exempt from property taxation for two taxes payable years,
5.27corresponding to the two assessment years after construction has begun, provided that (1)
5.28no part of the structure was in existence prior to January 1, 2012, and (2) construction
5.29of the structure is commenced prior to December 31, 2013. For the purposes of this
5.30paragraph, construction is deemed to have been commenced if a proper building permit has
5.31been issued and the mandatory footing or foundation inspection has been completed. The
5.32exemption shall not apply to any special assessments that are levied against the property.
6.1 (b) For a property classified as either 1a, 1b, 2a, 4b, or 4bb, the exemption is limited
6.2to $200,000 or the entire market value of the structure, whichever is less. For a property
6.3classified as class 4a or 4d, the exemption is limited to $20,000 times the number of
6.4residential units in the structure or the entire market value of the structure, whichever is
6.6 (c) A city resolution to participate in the new residential structure exemption
6.7program must be adopted prior to July 1, 2012, in order for the program to be in effect
6.8within the city.
6.9 Subd. 3. Tax exemption; improvements to existing residential structures. (a)
6.10The market value attributable to new improvements on existing properties classified as 1a,
6.111b, 2a, 4a, 4b, 4bb, or 4d shall be exempt from property taxation for two taxes payable
6.12years, corresponding to the two assessment years after completion of the improvement,
6.13provided that the improvement is made after January 1, 2012, and prior to December 31,
6.142013. An improvement is eligible for exemption under this subdivision if (1) a proper
6.15building permit has been issued and the improvement has been inspected by city staff, and
6.16(2) the improvement adds at least $10,000 to the value of the property. The exemption
6.17shall not apply to any special assessments that have been levied against the property. For
6.18class 2a property, only improvements to the house or garage are eligible for an exemption
6.19under this subdivision.
6.20 (b) For a property classified as either 1a, 1b, 2a, 4b, or 4bb, the total exempted value
6.21for all eligible improvements under this subdivision is limited to $200,000. For a property
6.22classified as class 4a or 4d, the total value exempted for all eligible improvements under
6.23this subdivision is limited to $20,000 times the number of residential units in the structure.
6.24 (c) A city resolution to participate in the residential property improvement
6.25exemption program must be adopted prior to July 1, 2012, in order for the program to be
6.26in effect within the city.
6.27 Subd. 4. Application. Application for an exemption authorized under this section
6.28must be filed by January 2 of the year following the year in which (1) construction began,
6.29in the case of property qualifying under subdivision 2, or (2) the improvement was
6.30completed, in the case of property qualifying under subdivision 3. The application must
6.31be filed with the assessor of the county or city in which the property is located on a form
6.32prescribed by the commissioner of revenue.
6.33 Subd. 5. Report to commissioner. The total amount of market value exempted
6.34under each program must be reported each year to the commissioner of revenue, on a form
6.35prescribed by the commissioner.
7.1EFFECTIVE DATE.This section is effective for taxes payable in 2014 to 2016.
Page 25, after line 15, insert:
"Sec. 5. Minnesota Statutes 2010, section 290.01, subdivision 19d, is amended to read:
Subd. 19d. Corporations; modifications decreasing federal taxable income.
corporations, there shall be subtracted from federal taxable income after the increases
provided in subdivision 19c:
(1) the amount of foreign dividend gross-up added to gross income for federal
income tax purposes under section 78 of the Internal Revenue Code;
(2) the amount of salary expense not allowed for federal income tax purposes due to
claiming the work opportunity credit under section 51 of the Internal Revenue Code;
(3) any dividend (not including any distribution in liquidation) paid within the
taxable year by a national or state bank to the United States, or to any instrumentality of
the United States exempt from federal income taxes, on the preferred stock of the bank
owned by the United States or the instrumentality;
(4) amounts disallowed for intangible drilling costs due to differences between
this chapter and the Internal Revenue Code in taxable years beginning before January
1, 1987, as follows:
(i) to the extent the disallowed costs are represented by physical property, an amount
equal to the allowance for depreciation under Minnesota Statutes 1986, section
, subject to the modifications contained in subdivision 19e; and
(ii) to the extent the disallowed costs are not represented by physical property, an
amount equal to the allowance for cost depletion under Minnesota Statutes 1986, section
7.23290.09, subdivision 8
(5) the deduction for capital losses pursuant to sections 1211 and 1212 of the
Internal Revenue Code, except that:
(i) for capital losses incurred in taxable years beginning after December 31, 1986,
capital loss carrybacks shall not be allowed;
(ii) for capital losses incurred in taxable years beginning after December 31, 1986,
a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be
(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a
capital loss carryback to each of the three taxable years preceding the loss year, subject to
the provisions of Minnesota Statutes 1986, section
, shall be allowed; and
(iv) for capital losses incurred in taxable years beginning before January 1, 1987,
a capital loss carryover to each of the five taxable years succeeding the loss year to the
extent such loss was not used in a prior taxable year and subject to the provisions of
Minnesota Statutes 1986, section
, shall be allowed;
(6) an amount for interest and expenses relating to income not taxable for federal
income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and
expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or
291 of the Internal Revenue Code in computing federal taxable income;
(7) in the case of mines, oil and gas wells, other natural deposits, and timber for
which percentage depletion was disallowed pursuant to subdivision 19c, clause (9), a
reasonable allowance for depletion based on actual cost. In the case of leases the deduction
must be apportioned between the lessor and lessee in accordance with rules prescribed
by the commissioner. In the case of property held in trust, the allowable deduction must
be apportioned between the income beneficiaries and the trustee in accordance with the
pertinent provisions of the trust, or if there is no provision in the instrument, on the basis
of the trust's income allocable to each;
(8) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes
290.09, subdivision 7
(9) amounts included in federal taxable income that are due to refunds of income,
excise, or franchise taxes based on net income or related minimum taxes paid by the
corporation to Minnesota, another state, a political subdivision of another state, the
District of Columbia, or a foreign country or possession of the United States to the extent
that the taxes were added to federal taxable income under section
290.01, subdivision 19c
clause (1), in a prior taxable year;
(10) 80 percent of royalties, fees, or other like income accrued or received from a
foreign operating corporation or a foreign corporation which is part of the same unitary
business as the receiving corporation, unless the income resulting from such payments or
accruals is income from sources within the United States as defined in subtitle A, chapter
1, subchapter N, part 1, of the Internal Revenue Code;
(11) income or gains from the business of mining as defined in section
, clause (a), that are not subject to Minnesota franchise tax;
(12) the amount of disability access expenditures in the taxable year which are not
allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;
(13) the amount of qualified research expenses not allowed for federal income tax
purposes under section 280C(c) of the Internal Revenue Code, but only to the extent that
the amount exceeds the amount of the credit allowed under section
(14) the amount of salary expenses not allowed for federal income tax purposes due
to claiming the Indian employment credit under section 45A(a) of the Internal Revenue
(15) for a corporation whose foreign sales corporation, as defined in section 922
of the Internal Revenue Code, constituted a foreign operating corporation during any
taxable year ending before January 1, 1995, and a return was filed by August 15, 1996,
claiming the deduction under section
290.21, subdivision 4
, for income received from
the foreign operating corporation, an amount equal to
multiplied by the amount of
income excluded under section 114 of the Internal Revenue Code, provided the income is
not income of a foreign operating company;
(16) any decrease in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard to
the provisions of Division C, title III, section 303(b) of Public Law 110-343;
(17) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (15), an amount equal to one-fifth of
the delayed depreciation. For purposes of this clause, "delayed depreciation" means the
amount of the addition made by the taxpayer under subdivision 19c, clause (15). The
resulting delayed depreciation cannot be less than zero;
(18) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (16), an amount equal to one-fifth of
the amount of the addition;
(19) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under section
290.01, subdivision 19c
, clause (25)
9.30(20) to the extent included in federal taxable income, amounts received in return for
9.31surrendering tax benefits under section 116J.8738.
Page 27, line 16, delete "multiplied by
" and insert "apportioned to Minnesota under
9.33the provisions of section 290.095, subdivision 3, paragraph (c),
Page 27, delete lines 17 and 18
Page 28, line 12, delete "multiplied by the applicant's anticipated allocation factor
and insert "apportioned to Minnesota under the provisions of section 290.095, subdivision
10.33, paragraph (c),
Page 28, delete line 13
Page 39, line 7, after the period insert "This credit is allowed against the liability
10.6for tax of any member of the unitary business that is included in the combined report of
Page 49, after line 10, insert:
"Sec. 3. Laws 1998, chapter 389, article 8, section 43, subdivision 3, as amended by
Laws 2005, First Special Session chapter 3, article 5, section 28, and Laws 2011, First
Special Session chapter 7, article 4, section 5, is amended to read:
Subd. 3. Use of revenues.
(a) Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used by the city to pay for the cost of collecting and
administering the taxes and to pay for the following projects:
(1) transportation infrastructure improvements including regional highway and
(2) improvements to the civic center complex;
(3) a municipal water, sewer, and storm sewer project necessary to improve regional
ground water quality; and
(4) construction of a regional recreation and sports center and other higher education
facilities available for both community and student use.
(b) The total amount of capital expenditures or bonds for projects listed in paragraph
(a) that may be paid from the revenues raised from the taxes authorized in this section
may not exceed $111,500,000. The total amount of capital expenditures or bonds for the
project in clause (4) that may be paid from the revenues raised from the taxes authorized
in this section may not exceed $28,000,000.
(c) In addition to the projects authorized in paragraph (a) and not subject to the
amount stated in paragraph (b), the city of Rochester may, if approved by the voters at an
election under subdivision 5, paragraph (c), use the revenues received from the taxes and
bonds authorized in this section to pay the costs of or bonds for the following purposes:
(1) $17,000,000 for capital expenditures and bonds for the following Olmsted
County transportation infrastructure improvements:
(i) County State Aid Highway 34 reconstruction;
(ii) Trunk Highway 63 and County State Aid Highway 16 interchange;
(iii) phase II of the Trunk Highway 52 and County State Aid Highway 22
(iv) widening of County State Aid Highway 22 West Circle Drive; and
(v) 60th Avenue Northwest corridor preservation;
(2) $30,000,000 for city transportation projects including:
(i) Trunk Highway 52 and 65th Street interchange;
(ii) NW transportation corridor acquisition;
(iii) Phase I of the Trunk Highway 52 and County State Aid Highway 22 interchange;
(iv) Trunk Highway 14 and Trunk Highway 63 intersection;
(v) Southeast transportation corridor acquisition;
(vi) Rochester International Airport expansion; and
(vii) a transit operations center bus facility;
(3) $14,000,000 for the University of Minnesota Rochester academic and
(4) $6,500,000 for the Rochester Community and Technical College/Winona State
University career technical education and science and math facilities;
(5) $6,000,000 for the Rochester Community and Technical College regional
recreation facilities at University Center Rochester;
(6) $20,000,000 for the Destination Medical Community Initiative;
(7) $8,000,000 for the regional public safety and 911 dispatch center facilities;
(8) $20,000,000 for a regional recreation/senior center;
(9) $10,000,000 for an economic development fund; and
(10) $8,000,000 for downtown infrastructure.
(d) No revenues from the taxes raised from the taxes authorized in subdivisions 1
and 2 may be used to fund transportation improvements related to a railroad bypass that
would divert traffic from the city of Rochester.
(e) The city shall use $5,000,000 of the money allocated to the purpose in paragraph
(c), clause (9), for grants to the cities of Byron, Chatfield, Dodge Center, Dover, Elgin,
Eyota, Kasson, Mantorville, Oronoco, Pine Island, Plainview, St. Charles, Stewartville,
Zumbrota, Spring Valley, West Concord,
Hayfield, and any other city with a 2010
11.29population of at least 1,000 that has a city boundary within 25 miles of the geographic
11.30center of Rochester and is closer to Rochester than to any other city located wholly
11.31outside of the seven-county metropolitan area with a population of 20,000 or more,
for economic development projects that these communities would fund through their
economic development authority or housing and redevelopment authority.
11.34EFFECTIVE DATE.This section is effective the day following final enactment.
Sec. 4. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
amended to read:
Sec. 25. ROCHESTER LODGING TAX.
Subdivision 1. Authorization.
Notwithstanding Minnesota Statutes, section
, or any other law, the city of Rochester may impose an additional
tax of one percent on the gross receipts from the furnishing for consideration of lodging at
a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
for a continuous period of 30 days or more.
Subd. 1a. Authorization.
Notwithstanding Minnesota Statutes, section
, or any other law, and in addition to the tax authorized by subdivision 1,
the city of Rochester may impose an additional tax of
percent on the gross
receipts from the furnishing for consideration of lodging at a hotel, motel, rooming house,
tourist court, or resort, other than the renting or leasing of it for a continuous period of
30 days or more only upon the approval of the city governing body of a total financial
package for the project.
Subd. 2. Disposition of proceeds.
(a) The gross proceeds from the tax imposed
under subdivision 1 must be used by the city to fund a local convention or tourism bureau
for the purpose of marketing and promoting the city as a tourist or convention center.
(b) The gross proceeds from the
percent tax imposed under subdivision
1a shall be used to pay for (1) construction, renovation, improvement, and expansion of
the Mayo Civic Center and related skyway access, lighting, parking, or landscaping; and
(2) for payment of any principal, interest, or premium on bonds issued to finance the
construction, renovation, improvement, and expansion of the Mayo Civic Center Complex.
Subd. 2a. Bonds.
The city of Rochester may issue, without an election, general
obligation bonds of the city, in one or more series, in the aggregate principal amount
not to exceed $43,500,000, to pay for capital and administrative costs for the design,
construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
and related skyway, access, lighting, parking, and landscaping. The city may pledge
the lodging tax authorized by subdivision 1a
and the food and beverage tax authorized
12.31 under Laws 2009, chapter 88, article 4, section 23,
to the payment of the bonds. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city, and the levy of taxes required by Minnesota Statutes, section
, to pay the
principal of and interest on the bonds is not subject to any levy limitation or included in
computing or applying any levy limitation applicable to the city.
Subd. 3. Expiration of taxing authority.
The authority of the city to impose a
tax under subdivision 1a shall expire when the principal and interest on any bonds or
other obligations issued prior to December 31,
, to finance the construction,
renovation, improvement, and expansion of the Mayo Civic Center Complex and related
skyway access, lighting, parking, or landscaping have been paid, including any bonds
issued to refund such bonds, or at an earlier time as the city shall, by ordinance, determine.
Any funds remaining after completion of the project and retirement or redemption of the
bonds shall be placed in the general fund of the city.
13.9EFFECTIVE DATE.This section is effective the day after the governing body of
13.10the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
13.11645.021, subdivisions 2 and 3.
Sec. 5. Laws 2005, First Special Session chapter 3, article 5, section 37, subdivision 2,
is amended to read:
Subd. 2. Use of revenues.
(a) Revenues received from the tax authorized by
subdivision 1 by the city of St. Cloud must be used for the cost of collecting and
administering the tax and to pay all or part of the capital or administrative costs of the
development, acquisition, construction, improvement, and securing and paying debt
service on bonds or other obligations issued to finance the following regional projects as
approved by the voters and specifically detailed in the referendum authorizing the tax or
13.20extending the tax
(1) St. Cloud Regional Airport;
(2) regional transportation improvements;
community and aquatics centers and facilities
(4) regional public libraries; and
(5) acquisition and improvement of regional park land and open space.
(b) Revenues received from the tax authorized by subdivision 1 by the cities of St.
Joseph, Waite Park, Sartell, Sauk Rapids, and St. Augusta must be used for the cost of
collecting and administering the tax and to pay all or part of the capital or administrative
costs of the development, acquisition, construction, improvement, and securing and paying
debt service on bonds or other obligations issued to fund the projects specifically approved
by the voters at the referendum authorizing the tax or extending the tax
. The portion of
revenues from the city going to fund the regional airport or regional library located in the
city of St. Cloud will be as required under the applicable joint powers agreement.
(c) The use of revenues received from the taxes authorized in subdivision 1 for
projects allowed under paragraphs (a) and (b) are limited to the amount authorized for
each project under the enabling referendum.
14.4EFFECTIVE DATE.This section is effective for the city that approves them the
14.5day after compliance by the governing body of each city with Minnesota Statutes, section
14.6645.021, subdivision 3.
Sec. 6. Laws 2005, First Special Session chapter 3, article 5, section 37, subdivision 4,
is amended to read:
Subd. 4. Termination of tax.
The tax imposed in the cities of St. Joseph, St. Cloud,
St. Augusta, Sartell, Sauk Rapids, and Waite Park under subdivision 1 expires when the
city council determines that sufficient funds have been collected from the tax to retire or
redeem the bonds and obligations authorized under subdivision 2, paragraph (a), but no
later than December 31, 2018. Notwithstanding Minnesota Statutes, section 297A.99,
14.14subdivision 3, paragraphs (a), (c), and (d), a city may extend the tax imposed under
14.15subdivision 1 through December 31, 2038, if approved under the referendum authorizing
14.16the tax under subdivision 1 or if approved by voters of the city at a general election held
14.17no later than November 6, 2017.
14.18EFFECTIVE DATE.This section is effective for the city that approves them the
14.19day after compliance by the governing body of each city with Minnesota Statutes, section
14.20645.021, subdivision 3.
Sec. 7. Laws 2008, chapter 366, article 7, section 19, subdivision 3, as amended by
Laws 2011, First Special Session chapter 7, article 4, section 8, is amended to read:
Subd. 3. Use of revenues.
Notwithstanding Minnesota Statutes, section
, paragraph (b), the proceeds of the tax imposed under this section shall be
used to pay for the costs of improvements to the Sportsman Park/Ballfields, Riverside
14.26Park, Lions Park/Pavilion, Cedar South Park also known as Eldorado Park, and Spring
14.27Street Park; improvements to and extension of the River County bike trail;
, improvement, and development of regional parks, bicycle trails, park
14.29 land, open space, and of a
walkways, as described in the city improvement plan
14.30 adopted by the city council by resolution on December 12, 2006, and walkway over
14.31Interstate 94 and State Highway 24; and the acquisition of
land and construction of
buildings for a community and recreation center. The total amount of revenues from the
taxes in subdivisions 1 and 2 that may be used to fund these projects is $12,000,000
plus any associated bond costs.
15.3EFFECTIVE DATE.This section is effective the day after compliance by the
15.4governing body of the city of Clearwater with Minnesota Statutes, section 645.021,
15.5subdivisions 2 and 3.
Page 49, delete section 3 and insert:
"Sec. 8. REPEALER.
15.8Minnesota Statutes 2011 Supplement, section 289A.60, subdivision 31, and Laws
15.92009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389, article 5,
15.10section 4, are repealed.
15.11EFFECTIVE DATE.This section is effective for taxes due and payable after
15.12July 1, 2012.
Page 49, before line 15, insert:
15.15TAX INCREMENT FINANCING
Section 1. Minnesota Statutes 2011 Supplement, section 469.176, subdivision 4c,
is amended to read:
Subd. 4c. Economic development districts.
(a) Revenue derived from tax
increment from an economic development district may not be used to provide
improvements, loans, subsidies, grants, interest rate subsidies, or assistance in any form
to developments consisting of buildings and ancillary facilities, if more than 15 percent
of the buildings and facilities (determined on the basis of square footage) are used for a
purpose other than:
(1) the manufacturing or production of tangible personal property, including
processing resulting in the change in condition of the property;
(2) warehousing, storage, and distribution of tangible personal property, excluding
(3) research and development related to the activities listed in clause (1) or (2);
(4) telemarketing if that activity is the exclusive use of the property;
(5) tourism facilities;
(6) qualified border retail facilities; or
(7) space necessary for and related to the activities listed in clauses (1) to (6).
(b) Notwithstanding the provisions of this subdivision, revenues derived from tax
increment from an economic development district may be used to provide improvements,
loans, subsidies, grants, interest rate subsidies, or assistance in any form for up to 15,000
square feet of any separately owned commercial facility located within the municipal
jurisdiction of a small city, if the revenues derived from increments are spent only to
assist the facility directly or for administrative expenses, the assistance is necessary to
develop the facility, and all of the increments, except those for administrative expenses,
are spent only for activities within the district.
(c) A city is a small city for purposes of this subdivision if the city was a small city
in the year in which the request for certification was made and applies for the rest of
the duration of the district, regardless of whether the city qualifies or ceases to qualify
as a small city.
(d) Notwithstanding the requirements of paragraph (a) and the finding requirements
469.174, subdivision 12
, tax increments from an economic development district
may be used to provide improvements, loans, subsidies, grants, interest rate subsidies, or
assistance in any form to developments consisting of buildings and ancillary facilities, if
all the following conditions are met:
(1) the municipality finds that the project will create or retain jobs in this state,
including construction jobs, and that construction of the project would not have
July 1, 2012 January 1, 2014
, without the authority providing
assistance under the provisions of this paragraph;
(2) construction of the project begins no later than
July 1, 2012 January 1, 2014
(3) the request for certification of the district is made no later than
June 30, 2012
16.22December 31, 2013
(4) for development of housing under this paragraph, the construction must begin
before January 1, 2012.
The provisions of this paragraph may not be used to assist housing that is developed
to qualify under section
469.1761, subdivision 2
or 3, or similar requirements of other law,
if construction of the project begins later than July 1, 2011.
16.28EFFECTIVE DATE.This section is effective the day following final enactment.
Sec. 2. Minnesota Statutes 2011 Supplement, section 469.176, subdivision 4m, is
amended to read:
Subd. 4m. Temporary authority to stimulate construction.
the restrictions in any other subdivision of this section or any other law to the contrary,
except the requirement to pay bonds to which the increments are pledged and the
provisions of subdivisions 4g and 4h, the authority may spend tax increments for one or
more of the following purposes:
(1) to provide improvements, loans, interest rate subsidies, or assistance in any
form to private development consisting of the construction or substantial rehabilitation of
buildings and ancillary facilities, if doing so will create or retain jobs in this state, including
construction jobs, and that the construction commences before
July 1, 2012 January 1,
, and would not have commenced before that date without the assistance; or
(2) to make an equity or similar investment in a corporation, partnership, or limited
liability company that the authority determines is necessary to make construction of a
development that meets the requirements of clause (1) financially feasible.
(b) The authority may undertake actions under the authority of this subdivision only
after approval by the municipality of a written spending plan that specifically authorizes
the authority to take the actions. The municipality shall approve the spending plan only
after a public hearing after published notice in a newspaper of general circulation in
the municipality at least once, not less than ten days nor more than 30 days prior to the
date of the hearing.
(c) The authority to spend tax increments under this subdivision expires
17.16 31, 2012 June 30, 2014
(d) For a development consisting of housing, the authority to spend tax increments
under this subdivision expires December 31, 2011, and construction must commence
before July 1, 2011, except the authority to spend tax increments on market rate housing
developments under this subdivision expires July 31, 2012, and construction must
commence before January 1, 2012.
17.22EFFECTIVE DATE.This section is effective the day following final enactment
17.23and applies to all tax increment financing districts, regardless of when the request for
17.24certification was made.
Sec. 3. Minnesota Statutes 2011 Supplement, section 469.1763, subdivision 2, is
amended to read:
Subd. 2. Expenditures outside district.
(a) For each tax increment financing
district, an amount equal to at least 75 percent of the total revenue derived from tax
increments paid by properties in the district must be expended on activities in the district
or to pay bonds, to the extent that the proceeds of the bonds were used to finance activities
in the district or to pay, or secure payment of, debt service on credit enhanced bonds.
For districts, other than redevelopment districts for which the request for certification
was made after June 30, 1995, the in-district percentage for purposes of the preceding
sentence is 80 percent. Not more than 25 percent of the total revenue derived from tax
increments paid by properties in the district may be expended, through a development fund
or otherwise, on activities outside of the district but within the defined geographic area of
the project except to pay, or secure payment of, debt service on credit enhanced bonds.
For districts, other than redevelopment districts for which the request for certification was
made after June 30, 1995, the pooling percentage for purposes of the preceding sentence is
20 percent. The revenue derived from tax increments for the district that are expended on
costs under section
469.176, subdivision 4h
, paragraph (b), may be deducted first before
calculating the percentages that must be expended within and without the district.
(b) In the case of a housing district, a housing project, as defined in section
, is an activity in the district.
(c) All administrative expenses are for activities outside of the district, except that
if the only expenses for activities outside of the district under this subdivision are for
the purposes described in paragraph (d), administrative expenses will be considered as
expenditures for activities in the district.
(d) The authority may elect, in the tax increment financing plan for the district,
to increase by up to ten percentage points the permitted amount of expenditures for
activities located outside the geographic area of the district under paragraph (a). As
permitted by section
469.176, subdivision 4k
, the expenditures, including the permitted
expenditures under paragraph (a), need not be made within the geographic area of the
project. Expenditures that meet the requirements of this paragraph are legally permitted
expenditures of the district, notwithstanding section
469.176, subdivisions 4b, 4c, 4d, and
. To qualify for the increase under this paragraph, the expenditures must:
(1) be used exclusively to assist housing that
meets the requirement for a qualified low-income building, as that term is used in
section 42 of the Internal Revenue Code;
18.25 (2) (ii) does
not exceed the qualified basis of the housing, as defined under section
42(c) of the Internal Revenue Code, less the amount of any credit allowed under section
42 of the Internal Revenue Code; and
(3) be (iii) is
acquire and prepare the site of the housing;
acquire, construct, or rehabilitate the housing; or
make public improvements directly related to the housing; or
be used to develop housing:
(i) if the market value of the housing prior to demolition or rehabilitation
not exceed the lesser of:
(A) 150 percent of the average market value of single-family homes in that
(B) $200,000 for municipalities located in the metropolitan area, as defined in
, or $125,000 for all other municipalities; and
(ii) if the expenditures are used to pay the cost of site acquisition, relocation,
demolition of existing structures, site preparation, rehabilitation,
and pollution abatement
on one or more parcels, if the parcel
contains a residence containing is occupied by
one to four family dwelling units that has been vacant for six or more months and is in
foreclosure as defined in section
325N.10, subdivision 7
, but without regard to whether the
residence is the owner's principal residence, and only after the redemption period stated
in the notice provided under section
(e) For a district created within a biotechnology and health sciences industry zone
as defined in section
469.330, subdivision 6
, or for an existing district located within
such a zone, tax increment derived from such a district may be expended outside of the
district but within the zone only for expenditures required for the construction of public
infrastructure necessary to support the activities of the zone, land acquisition, and other
redevelopment costs as defined in section
469.176, subdivision 4j
. These expenditures are
considered as expenditures for activities within the district.
(f) The authority under paragraph (d), clause
, expires on December 31, 2016.
Increments may continue to be expended under this authority after that date, if they are
used to pay bonds or binding contracts that would qualify under subdivision 3, paragraph
(a), if December 31, 2016, is considered to be the last date of the five-year period after
certification under that provision.
19.22EFFECTIVE DATE.This section is effective for any district that is subject to the
19.23provisions of Minnesota Statutes, section 469.1763, regardless of when the request for
19.24certification was made.
Sec. 4. Laws 2008, chapter 366, article 5, section 34, as amended by Laws 2009,
chapter 88, article 5, section 11, is amended to read:
Sec. 34. CITY OF OAKDALE; ORIGINAL TAX CAPACITY.
19.28 Subdivision 1. Original tax capacity election.
(a) The provisions of this section
apply to redevelopment tax increment financing districts created by the Housing and
Redevelopment Authority in and for the city of Oakdale in the areas comprised of
the parcels with the following parcel identification numbers: (1) 3102921320053;
3102921320054; 3102921320055; 3102921320056; 3102921320057; 3102921320058;
3102921320062; 3102921320063; 3102921320059; 3102921320060; 3102921320061;
3102921330005; and 3102921330004; and (2) 2902921330001 and 2902921330005.
(b) For a district subject to this section, the Housing and Redevelopment Authority
may, when requesting certification of the original tax capacity of the district under
Minnesota Statutes, section
, elect to have the original tax capacity of the district
be certified as the tax capacity of the land.
(c) The authority to request certification of a district under this section expires on
July 1, 2013 December 31, 2015
20.7 Subd. 2. Parcels deemed occupied. (a) Parcel numbers 3102921320054,
20.83102921320055, 3102921320056, 3102921320057, 3102921320061, and 3102921330004
20.9are deemed to meet the requirements of Minnesota Statutes, section 469.174, subdivision
20.1010, paragraph (d), notwithstanding any contrary provisions of that paragraph, if the
20.11following conditions are met:
20.12 (1) a building located on any part of each of the specified parcels was demolished
20.13after the authority adopted a resolution under Minnesota Statutes, section 469.174,
20.14subdivision 10, paragraph (d), clause (3);
20.15 (2) the building was removed either by the authority, by a developer under a
20.16development agreement with the authority, or by the owner of the property without
20.17entering into a development agreement with the authority; and
20.18 (3) the request for certification of the parcel as part of a district is filed with the
20.19county auditor by December 31, 2015.
20.20 (b) The provisions of subdivision 1 apply to allow an election by the authority
20.21for the parcels deemed occupied under paragraph (a), notwithstanding the provisions
20.22of Minnesota Statutes, sections 469.174, subdivision 10, paragraph (d), and 469.177,
20.23subdivision 1, paragraph (f).
20.24EFFECTIVE DATE.This section is effective upon compliance by the governing
20.25body of the city of Oakdale with the requirements of Minnesota Statutes, section 645.021,
Sec. 5. CITY OF APPLE VALLEY; TAX INCREMENT FINANCING
20.28DISTRICT; SPECIAL RULES.
20.29 (a) If the city of Apple Valley elects upon the adoption of a tax increment financing
20.30plan for a district, the rules under this section apply to one or more redevelopment
20.31tax increment financing districts established by the city or the economic development
20.32authority of the city. The area within which the redevelopment tax increment districts
20.33may be created includes the following parcels and adjacent right-of-ways and shall be
20.34referred to as the Mining Reclamation Project Area: parcel numbers 01-03500-25-010,
20.3501-03500-03-011, 01-03500-02-010, 01-03600-28-011, 01-03600-25-010,
21.101-03500-52-011, 01-03500-78-011, 01-03500-77-014, 01-03500-75-010,
21.201-03400-05-050, 01-55900-00-020, 01-55900-00-010, 01-18250-01-010,
21.301-03500-01-010, 01-03500-01-020, 01-03500-52-012, 01-03500-78-012.
21.4 (b) Prior to or upon the adoption of the first tax increment plan qualifying for the
21.5special rules under this subdivision, the city must find by resolution that parcels consisting
21.6of at least 80 percent of the acreage of the project area, excluding street and railroad
21.7rights-of-way, are characterized by one or more of the following conditions:
21.8 (1) peat or other soils with geotechnical deficiencies that impair development of
21.9commercial buildings or infrastructure;
21.10 (2) soils or terrain that requires substantial filling in order to permit the development
21.11of commercial buildings or infrastructure;
21.12 (3) landfills, dumps, or similar deposits of municipal or private waste;
21.13 (4) quarries or similar resource extraction sites;
21.14 (5) floodway; and
21.15 (6) substandard buildings, within the meaning of Minnesota Statutes, section
21.16469.174, subdivision 10.
21.17 (c) For the purposes of paragraph (b), clauses (1) to (5), a parcel is characterized by
21.18the relevant condition if at least 70 percent of the area of the parcel contains the relevant
21.19condition. For the purposes of paragraph (b), clause (6), a parcel is characterized by
21.20substandard buildings if substandard buildings occupy at least 30 percent of the area
21.21of the parcel.
21.22 (d) The requirements for qualifying redevelopment tax increment districts under
21.23Minnesota Statutes, section 469.174, subdivision 10, do not apply to the parcels located
21.24within the Mining Reclamation Project Area, which are deemed eligible for inclusion
21.25in a redevelopment tax increment district.
21.26 (e) The limitations on spending increments outside of the district under Minnesota
21.27Statutes, section 469.1763, subdivision 2, do not apply, but increments may only be
21.28expended on improvements or activities within the area defined in paragraph (a).
21.29 (f) The five-year rule under Minnesota Statutes, section 469.1763, subdivision 3, is
21.30extended to ten years for districts in the Mining Reclamation Project Area.
21.31 (g) The authority to approve tax increment financing plans and to establish one or
21.32more tax increment financing districts under this section expires on December 31, 2017.
21.33EFFECTIVE DATE.This section is effective upon approval by the governing body
21.34of the city of Apple Valley and upon compliance by the city with Minnesota Statutes,
21.35section 645.021, subdivision 3.
Sec. 6. CITY OF MAPLE GROVE; TAX INCREMENT FINANCING
22.3 Subdivision 1. Definitions. (a) For the purposes of this section, the following terms
22.4have the meanings given to them.
22.5 (b) "City" means the city of Maple Grove.
22.6 (c) "Project area" means the area in the city commencing at a point 130 feet East and
22.7120 feet North of the southwest corner of the Southeast Quarter of Section 23, Township
22.8119, Range 22, Hennepin County, said point being on the easterly right-of-way line of
22.9Hemlock Lane; thence northerly along said easterly right-of-way line of Hemlock Lane
22.10a distance of 900 feet; thence easterly to the east line of Section 23, 1,030 feet North
22.11from the southeast corner thereof; thence South 74 degrees East 1,285 feet; thence East
22.12a distance of 1,000 feet; thence North 59 degrees West a distance of 650 feet; thence
22.13northerly to a point on the northerly right-of-way line of 81st Avenue North, 650 feet
22.14westerly measured at right angles, from the east line of the Northwest Quarter of Section
22.1524; thence North 13 degrees West a distance of 795 feet; thence West to the west line of
22.16the Southeast Quarter of the Northwest Quarter of Section 24; thence North 55 degrees
22.17West to the south line of the Northwest Quarter of the Northwest Quarter of Section 24;
22.18thence West along said south line to the east right-of-way line of Zachary Lane; thence
22.19North along the east right-of-way line of Zachary Lane to the southwest corner of Lot 1,
22.20Block 1, Metropolitan Industrial Park 5th Addition; thence East along the south line of
22.21said Lot 1 to the northeast corner of Outlot A, Metropolitan Industrial Park 5th Addition;
22.22thence South along the east line of said Outlot A and its southerly extension to the south
22.23right-of-way line of County State-Aid Highway (CSAH) 109; thence easterly along the
22.24south right-of-way line of CSAH 109 to the east line of the Northwest Quarter of the
22.25Northeast Quarter of Section 24; thence South along said east line to the north line of the
22.26South Half of the Northeast Quarter of Section 24; thence East along said north line to
22.27the westerly right-of-way line of Jefferson Highway North; thence southerly along the
22.28westerly right-of-way line of Jefferson Highway to the centerline of CSAH 130; thence
22.29continuing South along the west right-of-way line of Pilgrim Lane North to the westerly
22.30extension of the north line of Outlot A, Park North Fourth Addition; thence easterly
22.31along the north line of Outlot A, Park North Fourth Addition to the northeast corner
22.32of said Outlot A; thence southerly along the east line of said Outlot A to the southeast
22.33corner of said Outlot A; thence easterly along the south line of Lot 1, Block 1, Park
22.34North Fourth Addition to the westerly right-of-way line of State Highway 169; thence
22.35southerly, southwesterly, westerly, and northwesterly along the westerly right-of-way
22.36line of State Highway 169 and the northerly right-of-way line of Interstate 694 to its
23.1intersection with the southerly extension of the easterly right-of-way line of Zachary Lane
23.2North; thence northerly along the easterly right-of-way line of Zachary Lane North and
23.3its northerly extension to the north right-of-way line of CSAH 130; thence westerly,
23.4southerly, northerly, southwesterly, and northwesterly to the point of beginning and there
23.5terminating, provided that the project area includes the rights-of-way for all present and
23.6future highway interchanges abutting the area described in this paragraph.
23.7 (d) "Soil deficiency district" means a type of tax increment financing district
23.8consisting of a portion of the project area in which the city finds by resolution that the
23.9following conditions exist:
23.10 (1) unusual terrain or soil deficiencies that occurred over 80 percent of the acreage in
23.11the district require substantial filling, grading, or other physical preparation for use; and
23.12 (2) the estimated cost of the physical preparation under clause (1), but excluding
23.13costs directly related to roads as defined in Minnesota Statutes, section 160.01, and
23.14local improvements as described in Minnesota Statutes, sections 429.021, subdivision 1,
23.15clauses (1) to (7), (11), and (12), and 430.01, exceeds the fair market value of the land
23.16before completion of the preparation.
23.17 Subd. 2. Special rules. (a) If the city elects, upon the adoption of the tax increment
23.18financing plan for a district, the rules under this section apply to a redevelopment
23.19district, renewal and renovation district, soil condition district, or soil deficiency district
23.20established by the city or a development authority of the city in the project area.
23.21 (b) Prior to or upon the adoption of the first tax increment plan subject to the special
23.22rules under this subdivision, the city must find by resolution that parcels consisting
23.23of at least 80 percent of the acreage of the project area, excluding street and railroad
23.24rights-of-way, are characterized by one or more of the following conditions:
23.25 (1) peat or other soils with geotechnical deficiencies that impair development of
23.26commercial buildings or infrastructure;
23.27 (2) soils or terrain that requires substantial filling in order to permit the development
23.28of commercial buildings or infrastructure;
23.29 (3) landfills, dumps, or similar deposits of municipal or private waste;
23.30 (4) quarries or similar resource extraction sites;
23.31 (5) floodway; and
23.32 (6) substandard buildings, within the meaning of Minnesota Statutes, section
23.33469.174, subdivision 10.
23.34 (c) For the purposes of paragraph (b), clauses (1) to (5), a parcel is characterized by
23.35the relevant condition if at least 70 percent of the area of the parcel contains the relevant
23.36condition. For the purposes of paragraph (b), clause (6), a parcel is characterized by
24.1substandard buildings if substandard buildings occupy at least 30 percent of the area
24.2of the parcel.
24.3 (d) The five-year rule under Minnesota Statutes, section 469.1763, subdivision
24.43, is extended to ten years for any district, and Minnesota Statutes, section 469.1763,
24.5subdivision 4, does not apply to any district.
24.6 (e) Notwithstanding any provision to the contrary in Minnesota Statutes, section
24.7469.1763, subdivision 2, paragraph (a), not more than 80 percent of the total revenue
24.8derived from tax increments paid by properties in any district, measured over the life of
24.9the district, may be expended on activities outside the district but within the project area.
24.10 (f) For a soil deficiency district:
24.11 (1) increments may be collected through 20 years after the receipt by the authority of
24.12the first increment from the district; and
24.13 (2) except as otherwise provided in this subdivision, increments may be used only to:
24.14 (i) acquire parcels on which the improvements described in item (ii) will occur;
24.15 (ii) pay for the cost of correcting the unusual terrain or soil deficiencies and the
24.16additional cost of installing public improvements directly caused by the deficiencies; and
24.17 (iii) pay for the administrative expenses of the authority allocable to the district.
24.18 (g) Increments spent for any infrastructure costs, whether inside a district or outside
24.19a district but within the project area, are deemed to satisfy the requirements of paragraph
24.20(f) and Minnesota Statutes, section 469.176, subdivisions 4b and 4j.
24.21 (h) The authority to approve tax increment financing plans to establish tax increment
24.22financing districts under this section expires December 31, 2022.
24.23EFFECTIVE DATE.This section is effective upon compliance with Minnesota
24.24Statutes, section 645.021, subdivision 3.
Sec. 7. DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY; TAX
24.26INCREMENT FINANCING DISTRICT.
24.27 Subdivision 1. Authorization. Notwithstanding the provisions of any other law,
24.28the Dakota County Community Development Agency may establish a redevelopment tax
24.29increment financing district comprised of the properties that (1) were included in the
24.30CDA 10 Robert and South Street district in the city of West St. Paul, and (2) were not
24.31decertified before July 1, 2012. The district created under this section terminates no later
24.32than December 31, 2017.
24.33 Subd. 2. Special rules. The requirements for qualifying a redevelopment district
24.34under Minnesota Statutes, section 469.174, subdivision 10, do not apply to parcels located
25.1within the district. Minnesota Statutes, section 469.176, subdivisions 4g, paragraph (c),
25.2clause (1), item (ii), and 4j, do not apply to the district. The original tax capacity of the
25.3district is $93,239.
25.4 Subd. 3. Authorized expenditures. Tax increment from the district may be
25.5expended to pay for any eligible activities authorized by Minnesota Statutes, chapter
25.6469, within the redevelopment area that includes the district. All such expenditures are
25.7deemed to be activities within the district under Minnesota Statutes, section 469.1763,
25.8subdivisions 2, 3, and 4.
25.9 Subd. 4. Adjusted net tax capacity. The captured tax capacity of the district must
25.10be included in the adjusted net tax capacity of the city, county, and school district for the
25.11purposes of determining local government aid, education aid, and county program aid.
25.12The county auditor shall report to the commissioner of revenue the amount of the captured
25.13tax capacity for the district at the time the assessment abstracts are filed.
25.14EFFECTIVE DATE.This section is effective upon compliance by the governing
25.15body of the Dakota County Community Development Agency with the requirements of
25.16Minnesota Statutes, section 645.021, subdivision 3.
Sec. 8. CITY OF BLOOMINGTON; TAX INCREMENT FINANCING
25.19 Notwithstanding the provisions of Minnesota Statutes, section 469.176, or any other
25.20law to the contrary, the city of Bloomington and its port authority may extend the duration
25.21limits of tax increment financing district no. 1-I, containing the Bloomington Central
25.22Station property for a period through December 31, 2035.
25.23EFFECTIVE DATE.This section is effective upon compliance of the governing
25.24body of the city of Bloomington with the requirements of Minnesota Statutes, sections
25.25469.1782, subdivision 2, and 645.021, subdivision 3.
Sec. 9. CITY OF BLOOMINGTON; TAX INCREMENT FINANCING.
25.27 Notwithstanding Minnesota Statutes, section 469.176, or Laws 1996, chapter 464,
25.28article 1, section 8, or any other law to the contrary, the city of Bloomington and its port
25.29authority may extend the duration limits of tax increment financing district no. 1-G,
25.30containing the former Met Center property, including Lindau Lane and that portion of tax
25.31increment financing district no. 1-C north of the existing building line on Lot 1, Block 1,
25.32Mall of America 7th Addition, exclusive of Lots 2 and 3, through December 31, 2028.
26.1EFFECTIVE DATE.This section is effective upon compliance of the governing
26.2body of the city of Bloomington with the requirements of Minnesota Statutes, sections
26.3469.1782, subdivision 2, and 645.021, subdivision 3.
Page 51, after line 27, insert:
"Sec. 6. Laws 2003, chapter 127, article 12, section 28, is amended to read:
Sec. 28. NURSING HOME BONDS AUTHORIZED.
Itasca County may issue bonds under Minnesota Statutes, sections
, to finance the construction of a 35-bed nursing home facility to replace an existing
35-bed private facility located in the county. The bonds issued under this section
be payable solely from revenues
be general obligations of the county.
26.11 (b) Before issuing general obligation bonds under this section, the county must
26.12publish a notice of its intention to issue the bonds and the date and time of a hearing to
26.13obtain public comment on the matter. The notice must be published on the official website
26.14of the county or in a newspaper of general circulation in the county. The notice must be
26.15published at least 14, but not more than 28, days before the date of the hearing. The county
26.16may issue the bonds only upon obtaining the approval of a majority of the voters voting on
26.17the question of issuing the obligations, if a petition requesting a vote on the issuance is
26.18signed by voters equal to five percent of the votes cast in the county in the last general
26.19election and is filed with the county auditor within 30 days after the public hearing.
26.20EFFECTIVE DATE; LOCAL APPROVAL.This section is effective the day after
26.21the governing body of Itasca County and its chief clerical officer timely complete their
26.22compliance with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
Page 55, after line 21, insert:
"Sec. 11. WOODBURY; EXEMPTION FROM REFERENDUM.
26.25 (a) Notwithstanding the referendum requirement in Minnesota Statutes, section
26.26475.58, subdivision 1, or any other provision of law, the city of Woodbury may issue and
26.27sell obligations to pay for the cost of renovating, improving, expanding, and equipping the
26.28Bielenberg Sports Center, along with costs of issuance of the obligations and capitalized
26.30 (1) the obligations are secured by a pledge of revenues from the facility; and
26.31 (2) the city finds, based on analysis provided by a professional experienced in
26.32finance, that the facility's revenues and a property tax levy equal to the maximum annual
26.33property tax levy used to pay the bonds previously issued to finance, in whole or in part,
26.34the facility will in the aggregate be sufficient to pay the obligations without the imposition
26.35of an additional property tax levy pledged to the obligations.
27.1 (b) Before issuing bonds under this section, the city must publish a notice of its
27.2intention to issue the bonds and the date and time of a hearing to obtain public comment
27.3on the matter. The notice must be published on the official website of the city or in a
27.4newspaper of general circulation in the city. The notice must be published at least 14, but
27.5not more than 28, days before the date of the hearing. The city may issue the bonds only
27.6upon obtaining the approval of a majority of the voters voting on the question of issuing
27.7the obligations, if a petition requesting a vote on the issuance is signed by voters equal to
27.8five percent of the votes cast in the city in the last general election and is filed with the city
27.9clerk within 30 days after the public hearing.
27.10EFFECTIVE DATE; LOCAL APPROVAL.This section is effective the day after
27.11the governing body of the city of Woodbury and its chief clerical officer timely complete
27.12their compliance with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
Renumber the sections in sequence and correct the internal references
Renumber the articles in sequence
Amend the title accordingly