Session Year 2001, Special Session 1

Bill Name: HF0025

hf25 State government finance and operations bill providing sales tax rebate;
providing all school district funding through state aids; modifying income,
sales, property, and special taxes; and appropriating money.ARTICLE 1 EDUCATION
FINANCESection 1-2: Retirement and severance levy replaced with retirement and
severance aid. Sec. 3: Joint powers board duties relating to severance levy
eliminated. Sec. 4: "Revenue" replaced with "aid." Sec. 5: "Levy" replaced with
"aid." Sec. 6: Special levy computation procedure eliminated. Sec. 7-9:
Conforming changes. Sec. 10: Debt service equalization revenue levy percentage
reduced. Sec. 11: Equalized debt service levy increased. Sec. 12: Debt service
appropriation increased. Sec. 13: Conforming changes. Sec. 14: Health and safety
revenue definition modified. Sec. 15: Health and safety aid definition modified.
Sec. 16: "And levy" eliminated from the alternative facilities bonding and levy
program. Sec. 17: Deadline provided, language clarified. Sec. 18: Alternative
facilities bonding program limits on participation provided. Sec. 19:
Alternative facilities aid computation procedure simplified. Sec. 20:
Alternative facilities appropriation increased. Sec. 21: Tax levy for payment of
principal and interest on the certificates of notes eliminated. Sec. 22: Capital
facility bonds tax levies eliminated. Sec. 23: Early childhood family education
revenue provided entirely through state aid. Sec. 24: "Levy" replaced with
"aid." Sec. 25: Community education revenue provided entirely through state aid.
Sec. 26: Extended revenue provided entirely through state aid. Sec. 27: Adults
with disabilities program revenue provided entirely through state aid. Sec. 28:
Integration aid percentage increased and date extended. Sec. 29: General
education tax rate established and target fiscal goals reduced. Sec. 30: "Net
tax capacity" replaced with "school tax base." Sec. 31-33: Transition and
supplemental revenue included in general education levy. Sec. 34-48: "levy"
replaced with "aid." Sec. 49: Adjusted school tax base terms defined and net tax
capacity levy calculation method modified. Sec. 50: Operating referendum revenue
task force established and purpose provided. Sec. 51: Repealer. Sec. 52:
Effective date.ARTICLE 2 SALES TAX REBATESection 1: Purpose provided. Sec. 2:
Sales tax rebate defined, eligibility criteria provided, and related terms
defined. Sec. 3: Sales tax rebate money appropriated. Sec. 4: Effective
date.ARTICLE 3 STATE TAKEOVER OF COUNTY SERVICESSection 1: Fines and forfeited
bail effective dates established and statutory reference removed. Sec. 2: Court
employee unit classification assignment deadlines provided. Sec. 3: Contract and
representation responsibilities effective dates modified. Sec. 4: Judicial court
employee contract deadlines modified. Sec. 5: County reimbursement for certain
out-of-home placement provided and detailed. Sec. 6: Money to discharge imposed
duties appropriated from the general fund to the department of human services.
Sec. 7: Tribal social services agency placement of Indian child in foster care
cost reimbursement provided. Sec. 8: Reimbursement for cost of placing an Indian
child in foster care by court order provided. Sec. 9: Court cost offset aid
detailed. Sec. 10: Coverage of court expenditures provided and relevant expenses
clarified. Sec. 11: Temporary aid for court administration costs provided. Sec.
12: Judicial district mandated court services aid provided. Sec. 13: Judicial
district state takeover transition aid amounts provided and purpose established.
Sec. 14: Out-of-home placement cost aid provided and related procedures
detailed. Sec. 15: Disbursement of fines and forfeited bail money regulations
simplified. Sec. 16: Sundry fee transmittal effective dates modified. Sec. 17:
Mandated services and transition costs funded. Sec. 18: Insufficient homestead
and agricultural credit aid reductions provided. Sec. 19: Annual appropriation
computation procedures clarified. Sec. 20: Additional money for county criminal
justice aid provided. Sec. 21: Court administrator and employees of court
administrator state employee designation effective dates provided. Sec. 22:
Post-retirement benefit costs payable by counties. Sec. 23: Scheduled dates of
state transfer of judicial districts provided, "mandated court services"
defined. Sec. 24: Suitable court facilities provided by county boards. Sec. 25:
Allocation effective dates modified, related statutory reference removed. Sec.
26: Statutory reference added. Sec. 27: Miscellaneous cost provisions
established. Sec. 28: Personal property title transfer authorized, Supreme Court
authorized to adopt rules, budget regulations provided. Sec. 29: Money
appropriated.ARTICLE 4 PROPERTY TAXESSection 1: Swimming pool levy authorized.
Sec. 2: "Political subdivision" defined, emergency medical services
special-taxing districts established, and purpose detailed. Sec. 3: New electric
generation facility proposal considered. Sec. 4: Poultry litter biomass
generation facility property tax exemption provided. Sec. 5: Waste tire
cogeneration facility property tax exemption provided. Sec. 6: Biomass
electrical generation facility property tax exemption provided. Sec. 7: Property
tax exemption provided for personal property used to generate electricity. Sec.
8: Class 4 property definition modified, market value for taxes payable in
subsequent years provided. Sec. 9: New criteria for determining a city aid base
established. Sec. 10: Provisions added relating to replacement of wetland losses
caused by transportation projects. Sec. 11: Fund usage regulations clarified.
Sec. 12: Dakota county tax-forfeited land conveyance detailed. Sec. 13:
Independent school district No. 319, Nashwauk-Keewatin tax levy authorized. Sec.
14: Yellow Medicine and Chippewa county tornado-damaged property tax abatements
authorized.ARTICLE 5 INCOME TAXESSection 1: Compensation received for active
duty in armed forces included in federal subtractions. Sec. 2: Credit
computation procedure clarified and expanded. Sec. 3: "Allowed credit"
definition expanded. Sec. 4: Maximum credit limitations modified.ARTICLE 6 SALES
TAXESSection 1: "Farm machinery" definition expanded. Sec. 2: Prefabricated home
sales tax regulations established. Sec. 3: Energy efficient products defined.
Sec. 4: Construction materials and equipment and agricultural processing
materials sales tax exemptions provided. Sec. 5: Yellow Medicine county law
enforcement and family service center construction materials tax exemption
provided. Sec. 6: Poultry litter biomass generation facility construction
materials tax exemption provided. Sec. 7: Waste tires cogeneration facility
construction materials tax exemption provided. Sec. 8: Low-income housing
projects construction materials tax exemption provided. Sec. 9: Conforming
changes. Sec. 10: Exemptions for certain motor vehicles provided. Sec. 11:
Effective dates established.ARTICLE 7 HEALTH CARE TAXESSection 1: Reserve within
health care access fund established. Sec. 2: Technical. Sec. 3: "Staff model
health plan company" defined. Sec. 4: Savings pass-through to consumers provided
and detailed. Sec. 5: Board cooperation and assistance regulations simplified.
Sec. 6: Conforming changes. Sec. 7: Use of tobacco settlement proceeds provided.
Sec. 8-9: Technical. Sec. 10: Revenue credited to health care access fund. Sec.
11: Repealer.ARTICLE 8 MINERALS TAXATIONSection 1: Technical. Sec. 2: Taconite
production tax aid recognized as revenue. Sec. 3: Technical. Sec. 4: "Tax relief
area" defined. Sec. 5: Technical. Sec. 6-7: Conforming changes. Sec. 8: Tax
reduction for properties located within the boundaries of certain municipalities
established. Sec. 9-14: Technical. Sec. 15: Spending priorities established.
Sec. 16-19: Technical. Sec. 20: Taconite production tax distribution modified.
Sec. 21: Dates designated and iron ore concentrate tax increased. Sec. 22-24:
Technical. Sec. 25: Money appropriated from general fund to school districts.
Sec. 26: Tax distribution increased. Sec. 27-29: Technical. Sec. 30: Taconite
environmental fund tax distribution increased. Sec. 31: Technical. Sec. 32:
"Distributions and payments" and "all money distributed under this section"
clarified. Sec. 33: Delayed payment distribution clarified. Sec. 34-39:
Technical. Sec. 40: "Aggregate material" and "county" definitions modified. Sec.
41: Production tax increased. Sec. 42: Administrative fee authorized and tax
credit procedure established. Sec. 43: Technical. Sec. 44: State aid regulations
established.ARTICLE 9 SUSTAINABLE FOREST INCENTIVE ACTSection 1: Statutory
references modified and language updated. Sec. 2-4: "Tree Growth Tax Law"
replaced with "Sustainable Forest Incentive Act." Sec. 5: "Sustainable Forest
Incentive Act" purpose provided. Sec. 6: Related terms defined. Sec. 7:
Eligibility requirements provided. Sec. 8: Application procedure and format
established. Sec. 9: Annual certification under sustainable forest incentive
program required. Sec. 10: Timberland average estimated market value calculation
procedures provided. Sec. 11: Incentive payment calculation procedures provided.
Sec. 12: Annual incentive payment money appropriated. Sec. 13: Property tax
delinquency removal regulations provided. Sec. 14: Withdrawal procedures
established. Sec. 15: Removal penalties provided. Sec. 16: Repealer.ARTICLE 10
MISCELLANEOUSSection 1: Temporary waiver of state agency fees within emergency
or disaster areas provided and detailed. Sec. 2: Lawful gambling tax reduced.
Sec. 3: Pull-tab and tipboard tax reduced. Sec. 4: Combined receipts tax
reduced. Sec. 5: Construction debris in a disaster area tax exemption provided.
Sec. 6: Financial report filing time limit extension for disaster areas
provided. Sec. 7: Taxpayer assistance appropriation provided.AE